Civic Intelligence

Alameda County Deputy Sheriffs' Activities League Inc

990 • Fiscal year 2020 • EIN 83-0410537

Jul 01, 2019 to Jun 30, 2020 • Filed on May 17, 2021

16378 E 14th StreetSan Leandro, CA 94578

(510) 225-5954

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

71st percentile

0.31x

Higher debt load relative to assets than 71% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

75th percentile

0.43x

Higher debt load relative to revenue than 75% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

64th percentile

13%

Higher net margin than 64% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

61st percentile

$82,832

Higher top officer pay than 61% of similar nonprofits.

Top officer pay equals 3.1% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

88th percentile

58%

Faster asset growth than 88% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

93rd percentile

111%

Faster revenue growth than 93% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$3,685,681

Up $1,349,879 (+58%) from 2019

Net Assets

Up

$2,527,068

Up $340,793 (+16%) from 2019

Liabilities

Up

$1,158,613

Up $1,009,086 (+675%) from 2019

Revenue

Up

$2,673,114

Up $1,407,379 (+111%) from 2019

Expenses

Up

$2,316,891

Up $1,412,176 (+156%) from 2019

Net Income

Down

$356,223

Down $4,797 (-1.3%) from 2019

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$8.0M$6.0M$4.0M$2.0M$0-$2.0MAssets 2010: $72,033Liabilities 2010: $56,9762010Assets 2011: $183,743Liabilities 2011: $201,961Net Assets 2011: -$18,2182011Assets 2012: $291,322Liabilities 2012: $203,170Net Assets 2012: $88,1522012Assets 2013: $504,368Liabilities 2013: $177,144Net Assets 2013: $327,2242013Assets 2014: $424,191Liabilities 2014: $60,345Net Assets 2014: $363,8462014Assets 2015: $467,004Liabilities 2015: $42,129Net Assets 2015: $424,8752015Assets 2016: $1,114,911Liabilities 2016: $19,360Net Assets 2016: $1,095,5512016Assets 2017: $1,876,465Liabilities 2017: $152,345Net Assets 2017: $1,724,1202017Assets 2018: $1,914,943Liabilities 2018: $100,080Net Assets 2018: $1,814,8632018Assets 2019: $2,335,802Liabilities 2019: $149,527Net Assets 2019: $2,186,2752019Assets 2020: $3,685,681Liabilities 2020: $1,158,613Net Assets 2020: $2,527,0682020Assets 2021: $5,758,559Liabilities 2021: $2,360,662Net Assets 2021: $3,397,8972021Assets 2022: $7,476,611Liabilities 2022: $1,327,393Net Assets 2022: $6,149,2182022Assets 2023: $7,448,142Liabilities 2023: $1,372,683Net Assets 2023: $6,075,4592023Assets 2024: $4,843,467Liabilities 2024: $1,273,799Net Assets 2024: $3,569,6682024

Highlighted filing

2020

Assets$3,685,681
Liabilities$1,158,613
Net Assets$2,527,068

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$15M$10M$5.0M$0-$5.0MRevenue 2010: $375,289Expenses 2010: $372,625Net Income 2010: $2,6642010Revenue 2011: $318,803Expenses 2011: $248,092Net Income 2011: $70,7112011Revenue 2012: $720,170Expenses 2012: $611,957Net Income 2012: $108,2132012Revenue 2013: $693,321Expenses 2013: $646,296Net Income 2013: $47,0252013Revenue 2014: $1,156,428Expenses 2014: $997,614Net Income 2014: $158,8142014Revenue 2015: $1,173,085Expenses 2015: $1,117,767Net Income 2015: $55,3182015Revenue 2016: $2,123,929Expenses 2016: $1,457,873Net Income 2016: $666,0562016Revenue 2017: $1,092,006Expenses 2017: $1,470,102Net Income 2017: -$378,0962017Revenue 2018: $1,964,217Expenses 2018: $1,934,028Net Income 2018: $30,1892018Revenue 2019: $1,265,735Expenses 2019: $904,715Net Income 2019: $361,0202019Revenue 2020: $2,673,114Expenses 2020: $2,316,891Net Income 2020: $356,2232020Revenue 2021: $8,512,635Expenses 2021: $7,600,783Net Income 2021: $911,8522021Revenue 2022: $10,986,153Expenses 2022: $8,266,338Net Income 2022: $2,719,8152022Revenue 2023: $6,327,325Expenses 2023: $6,395,303Net Income 2023: -$67,9782023Revenue 2024: $5,325,460Expenses 2024: $7,639,233Net Income 2024: -$2,313,7732024

Highlighted filing

2020

Revenue$2,673,114
Expenses$2,316,891
Net Income$356,223
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
May 17, 2021
Return Version
2019v5.0
Gross Receipts
$2,673,114
Mission and Program Overview

Mission

The specific purpose of this corporation is primarily to unite the sheriff's office personnel, citizens, and youth of alameda county to pursue and implement initiatives that will reduce crime, better the lives of area residents, promote employment opportunities for formerly incarcerated people and enhance the community, and to carry on other charitable and educational activities associated with this goal as allowed by law.

The mission of the alameda county deputy sheriffs activities league (dsal) is tounite the sheriffs office personnel, citizens and youth of alameda county in thepursuit and implementation of initiatives that will reduce crime, better the lives of area residents and enhance the community through action and collaboration with its partners.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,665,727$2,662,528▲ $996,801
Pledges and Grants Receivable$486,128$801,388▲ $315,260
Cash and Non-Interest-Bearing Accounts$173,962$194,744▲ $20,782
Prepaid Expenses and Deferred Charges$9,983$27,021▲ $17,038
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$2,335,802$3,685,681▲ $1,349,879
Other Assets Total$2$0▼ $2
Liabilities
Unsecured Notes Loans Payable-$910,281-
Accounts Payable and Accrued Expenses$109,252$247,291▲ $138,039
Other Liabilities$40,275$1,041▼ $39,234
Total Liabilities$149,527$1,158,613▲ $1,009,086
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,821,152$2,146,163▲ $325,011
Net Assets With Donor Restrictions$365,123$380,905▲ $15,782
Total Net Assets Fund Balance$2,186,275$2,527,068▲ $340,793
Total Liabilities and Net Assets / Fund Balance$2,335,802$3,685,681▲ $1,349,879

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$2,459,838$46,704$2,506,542
Equipment$142,446$121,695$264,141
Leasehold Improvements$60,244$49,630$109,874
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Sara ShermanDirector of operatiFT$80,331$2,501$82,832

Board Members and Trustees

NameTitle
William EskridgeBoard Chair
Rich LuciaPresident
Gregory GarrettBoard Member
Jake MedcalfBoard Member
Kristin SpanosBoard Member
Marty NeidefferBoard Member
Michelle StarattBoard Member
Hilary BassExecutive Director
Revenue and Support

Revenue Composition

Contributions and Grants
$2,610,315
Program Service Revenue
$61,303
Investment Income
$0
Other Revenue
$1,496
All Other Contributions
$683,253
Change in Net Assets
$356,223

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported Amount
Other Non Cash Contri Table1$38,013
Total Noncash Contributions1$38,013
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,403,878
Other Expenses$913,013
Total Fundraising Expense$21,945
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,013,600$94,200-$1,107,800
Fees for Services Other$23,998$126,643-$150,641
Payroll Taxes$96,185$13,935-$110,120
Other Employee Benefits$95,991$7,218-$103,209
Current Officers, Directors, Trustees, and Key Employees-$82,749-$82,749
All Other Expenses$64,942$8,000$15$72,957
Depreciation Depletion-$48,687-$48,687
Other Expenses$402$9,024$21,897$31,323
Occupancy$29,889$140-$30,029
Travel$19,361$7,722-$27,083
Insurance$8,848$10,951-$19,799
Total Functional Expenses$1,878,951$415,995$21,945$2,316,891
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
fiscal agency liab$1,041
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

A copy of form 990 was reviewed by the executive director and the treasurer prior to filing. A copy was made available to the ORganization's governing body for review.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

When DSAL is contemplating entering into a transaction or arrangement that might benefit the private interest of an officer or director of the Organization or might result in a possible excess benefit transaction, an interested person must disclose the existence of the financial interest and be given the opportunity to disclose all material facts to the directors or members of committees with governing board delegated powers considering the proposed transaction or arrangement. After disclosure of the financial interest and all material facts, and after any discussion with the interested person, he/she shall leave the board meeting while the determination of a conflict of interest is discussed and voted upon. The remaining board members shall decide if a conflict of interest exists. If a more advantageous transaction or arrangement is not reasonably possible under circumstances not producing a conflict of interest, the board or committee shall determine by a majority vote of the disinterested directors whether the transaction or arrangement is in DSALs best interest, for its own benefit, and whether it is fair and reasonable, then make its decision as to whether to enter into the transaction or arrangement.If the board has reasonable cause to believe a member has failed to disclose actual or possible conflicts of interest, it shall inform the member of the basis for such belief and afford the member an opportunity to explain the alleged failure to disclose. If, after hearing the member's response and after making further investigation as warranted by the circumstances, the board determines the member has failed to disclose an actual or possible conflict of interest, it shall take appropriate disciplinary and corrective action.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

The Organizaton makes its governing documents and financial statements available to the public upon written request.

Filing and Contact Details

Filer

Filer Name
Alameda County Deputy Sheriffs
EIN
83-0410537
Phone
5102255954
Address
16378 E 14th Street, San Leandro, CA 94578

Signing Officer

Name
Sara Sherman
Title
Director of operati
Signed
2021-05-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Hilary Bass
Formed
2005
Legal Domicile
CA
Voting Board Members
11
Independent Board Members
11
Employees
50
Volunteers
81

Preparer

Firm
Rs Associates
Address
3918 JAMIE PL, SAN RAMON, CA 94582
Preparer
Rs Associates
Phone
9259971269
Supplemental Narrative

Additional Explanations

Part III Statement of Program Service Accomplishments -2

DSAL opened our food hub and started new kitchen rental program, and expanded our food as Rx and food recovery programs to incorporate home delivery

Whistleblower and Document retention policy

If an employee has knowledge of or a concern of illegal or dishonest fraudulent activity, the employee is to contact his/her immediate supervisor or the Operations Director. Examples of illegal or dishonest activities are violations of federal, state or local laws; billing for services not performed or for goods not delivered; and other fraudulent financial reporting. Whistleblower protections are provided in two important areas -- confidentiality and against retaliation. Insofar as possible, the confidentiality of the whistleblower will be maintained. However, identity may have to be disclosed to conduct a thorough investigation, to comply with the law and to provide accused individuals their legal rights of defense. DSAL will not retaliate against a whistleblower. This includes, but is not limited to, protection from retaliation in the form of an adverse employment action such as termination, compensation decreases, or poor work assignments and threats of physical harm. Any whistleblower who believes he/she is being retaliated against must contact the Operations Director immediately. The right of a whistleblower for protection against retaliation does not include immunity for any personal wrongdoing that is alleged and investigated. An employee who intentionally files a false report of wrongdoing will be subject to discipline up to and including termination.

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IRS990/MissionDesc0THE MISSION OF THE ALAMEDA COUNTY DEPUTY SHERIFFS ACTIVITIES LEAGUE (DSAL) IS TOUNITE THE SHERIFFS OFFICE PERSONNEL, CITIZENS AND YOUTH OF ALAMEDA COUNTY IN THEPURSUIT AND IMPLEMENTATION OF INITIATIVES THAT WILL REDUCE CRIME, BETTER THE LIVES OF AREA RESIDENTS AND ENHANCE THE COMMUNITY THROUGH ACTION AND COLLABORATION WITH ITS PARTNERS.
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IRS990/PrincipalOfficerNm0Hilary Bass
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt030487
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt130816
IRS990/ProgSrvcAccomActy2Grp/Desc0DSAL recreation programs offer no- and low-cost soccer, boxing, fitness and other recreational activities for low-income community members and provides opportunities for sheriff's deputies to interact positively with members of the community.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0767132
IRS990/ProgSrvcAccomActy2Grp/GrantAmt0650
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt020959
IRS990/ProgSrvcAccomActy3Grp/Desc0DSAL CCP communications and community development programs endeavor to provide support for community/deputy relationships, community groups, empower community members to engage in the political process, engage in creative placemaking, and make their community a more vibrant, healthy place to live, work and play.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt077084
IRS990/ProgSrvcAccomActy3Grp/GrantAmt0139
IRS990/ProhibitedTaxShelterTransInd0false
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IRS990/PYTotalExpensesAmt0904715
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IRS990/ReconcilationRevenueExpnssAmt0356223
IRS990/RegularMonitoringEnfrcInd0true
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IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
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IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt035112
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt02034302
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IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
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IRS990ScheduleA/TotalSupportAmt08813484
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt0121695
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IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt060244
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IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0109874
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt02459838
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt046704
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt02506542
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01041
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0fiscal agency liab
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IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt01
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0Equipment
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A copy of form 990 was reviewed by the executive director and the treasurer prior to filing. A copy was made available to the ORganization's governing body for review.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1When DSAL is contemplating entering into a transaction or arrangement that might benefit the private interest of an officer or director of the Organization or might result in a possible excess benefit transaction, an interested person must disclose the existence of the financial interest and be given the opportunity to disclose all material facts to the directors or members of committees with governing board delegated powers considering the proposed transaction or arrangement. After disclosure of the financial interest and all material facts, and after any discussion with the interested person, he/she shall leave the board meeting while the determination of a conflict of interest is discussed and voted upon. The remaining board members shall decide if a conflict of interest exists. If a more advantageous transaction or arrangement is not reasonably possible under circumstances not producing a conflict of interest, the board or committee shall determine by a majority vote of the disinterested directors whether the transaction or arrangement is in DSALs best interest, for its own benefit, and whether it is fair and reasonable, then make its decision as to whether to enter into the transaction or arrangement.If the board has reasonable cause to believe a member has failed to disclose actual or possible conflicts of interest, it shall inform the member of the basis for such belief and afford the member an opportunity to explain the alleged failure to disclose. If, after hearing the member's response and after making further investigation as warranted by the circumstances, the board determines the member has failed to disclose an actual or possible conflict of interest, it shall take appropriate disciplinary and corrective action.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Organizaton makes its governing documents and financial statements available to the public upon written request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DSAL opened our food hub and started new kitchen rental program, and expanded our food as Rx and food recovery programs to incorporate home delivery
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4If an employee has knowledge of or a concern of illegal or dishonest fraudulent activity, the employee is to contact his/her immediate supervisor or the Operations Director. Examples of illegal or dishonest activities are violations of federal, state or local laws; billing for services not performed or for goods not delivered; and other fraudulent financial reporting. Whistleblower protections are provided in two important areas -- confidentiality and against retaliation. Insofar as possible, the confidentiality of the whistleblower will be maintained. However, identity may have to be disclosed to conduct a thorough investigation, to comply with the law and to provide accused individuals their legal rights of defense. DSAL will not retaliate against a whistleblower. This includes, but is not limited to, protection from retaliation in the form of an adverse employment action such as termination, compensation decreases, or poor work assignments and threats of physical harm. Any whistleblower who believes he/she is being retaliated against must contact the Operations Director immediately. The right of a whistleblower for protection against retaliation does not include immunity for any personal wrongdoing that is alleged and investigated. An employee who intentionally files a false report of wrongdoing will be subject to discipline up to and including termination.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Part III Statement of Program Service Accomplishments -2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Whistleblower and Document retention policy
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IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02335802

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.84$1.27$3.57$5.33$7.64$2.31
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.45$1.37$6.08$6.33$6.40$0.07
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.48$1.33$6.15$11.0$8.27$2.72
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.76$2.36$3.40$8.51$7.60$0.91
2020Detailed filing. Detailed filing data is available for this year.$3.69$1.16$2.53$2.67$2.32$0.36
2019Summary only. Only limited summary data is available for this year.$2.34$0.15$2.19$1.27$0.90$0.36
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.91$0.10$1.81$1.96$1.93$0.03
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.88$0.15$1.72$1.09$1.47$0.38
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.11$0.02$1.10$2.12$1.46$0.67
2015Detailed filing. Detailed filing data is available for this year.$0.47$0.04$0.42$1.17$1.12$0.06
2014Summary only. Only limited summary data is available for this year.$0.42$0.06$0.36$1.16$1.00$0.16
2013Summary only. Only limited summary data is available for this year.$0.50$0.18$0.33$0.69$0.65$0.05
2012Summary only. Only limited summary data is available for this year.$0.29$0.20$0.09$0.72$0.61$0.11
2011Summary only. Only limited summary data is available for this year.$0.18$0.20$0.02$0.32$0.25$0.07
2010Summary only. Only limited summary data is available for this year.$0.07$0.06$0.38$0.37$0.00
Peer Organizations

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