Civic Intelligence

Alameda County Deputy Sheriffs' Activities League Inc

990 • Fiscal year 2023 • EIN 83-0410537

Jul 01, 2022 to Jun 30, 2023 • Filed on Jun 18, 2024

16378 E 14th Street 204San Leandro, CA 94578

(510) 225-5954

Siviq Scores

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

Liabilities / Assets

57th percentile

0.18x

Higher debt load relative to assets than 57% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Liabilities / Revenue

55th percentile

0.22x

Higher debt load relative to revenue than 55% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Net Margin

35th percentile

-1.1%

Higher net margin than 35% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Top Officer Pay

38th percentile

$101,143

Higher top officer pay than 38% of similar nonprofits.

Top officer pay equals 1.6% of source-year revenue.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Asset Growth

31st percentile

-0.4%

Faster asset growth than 31% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Revenue Growth

8th percentile

-42%

Faster revenue growth than 8% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Assets

Down

$7,448,142

Down $28,469 (-0.4%) from 2022

Net Assets

Down

$6,075,459

Down $73,759 (-1.2%) from 2022

Liabilities

Up

$1,372,683

Up $45,290 (+3.4%) from 2022

Revenue

Down

$6,327,325

Down $4,658,828 (-42%) from 2022

Expenses

Down

$6,395,303

Down $1,871,035 (-23%) from 2022

Net Income

Down

-$67,978

Down $2,787,793 (-102%) from 2022

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

2023

Assets$7,448,142
Liabilities$1,372,683
Net Assets$6,075,459

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

2023

Revenue$6,327,325
Expenses$6,395,303
Net Income-$67,978
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Jun 18, 2024
Return Version
2022v5.0
Gross Receipts
$6,327,325
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.

Dsal's goal is to unite the sheriffs office personnel, citizens and youth of alameda county through 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$4,351,573$5,460,382▲ $1,108,809
Pledges and Grants Receivable$3,001,550$1,618,985▼ $1,382,565
Cash and Non-Interest-Bearing Accounts$61,077$292,473▲ $231,396
Prepaid Expenses and Deferred Charges$51,653$69,802▲ $18,149
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$7,476,611$7,448,142▼ $28,469
Other Assets Total$10,758$6,500▼ $4,258
Liabilities
Unsecured Notes Loans Payable$1,149,790$1,194,766▲ $44,976
Accounts Payable and Accrued Expenses$176,560$176,874▲ $314
Other Liabilities$1,043$1,043→ $0
Total Liabilities$1,327,393$1,372,683▲ $45,290
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,870,024$5,659,148▲ $789,124
Net Assets With Donor Restrictions$1,279,194$416,311▼ $862,883
Total Net Assets Fund Balance$6,149,218$6,075,459▼ $73,759
Total Liabilities and Net Assets / Fund Balance$7,476,611$7,448,142▼ $28,469

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$3,470,315$269,470$3,739,785
Other Land Buildings$1,407,347-$1,407,347
Equipment$582,720$281,709$864,429
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Patrick EiserCOOFT$98,143$3,000$101,143
Sara ShermanDirector OperationPT$46,044$2,046$48,090

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

Highest Paid Contractors

ContractorServicesLocationCompensation
Collective Agency LLCCommunications Support670 Brooklyn Avenue, Oakland, CA 94606$187,350
Revenue and Support

Revenue Composition

Contributions and Grants
$5,693,482
Program Service Revenue
$633,843
Investment Income
$0
Other Revenue
$0
All Other Contributions
$1,190,995
Change in Net Assets
$-67,978

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$259,384
Total Noncash Contributions1$259,384
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,694,846
Other Expenses$2,543,967
Grants and Similar Amounts Paid$156,490
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,547,281$473,613-$3,020,894
Other Employee Benefits$232,880$53,177-$286,057
Fees for Services Other$59,053$222,783-$281,836
Payroll Taxes$223,401$49,153-$272,554
Other Expenses$259,384$5,513-$259,384
Occupancy$253,026--$253,026
Insurance$168,325$44,325-$212,650
Depreciation Depletion$209,334--$209,334
Grants to Domestic Orgs$156,490--$156,490
Current Officers, Directors, Trustees, and Key Employees$97,171$18,170-$115,341
All Other Expenses$114,865$-32,848-$82,017
Interest$39,311$8,553-$47,864
Office Expenses$33,654$5,038-$38,692
Fees for Services Accounting-$34,842-$34,842
Information Technology$4,787$25,060-$29,847
Fees for Services Legal$10$9,068-$9,078
Travel$2,091$1,662-$3,753
Total Functional Expenses$5,462,495$932,808$0$6,395,303
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Alameda County Office of EduHayward, CA-Subcontract for mural dev. services$47,181
paynow directcastro valley, CA-Subcontract for Web Dev. Services$44,159
Town and City PermacultureOakland, CA-Subcontract for Farm Training$16,332
Bobby ArteDublin, CA-Subcontract for Mural Dev. Services$7,000
Collective AgencyOakland, CA-Subcontract for Evaluation Services$6,568
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 Liability$1,043
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
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, Section B, Line 11B

A copy of the form 990 is reviewed by the chief financial officer and the finance committee of the board prior to filing. A copy is made available to the organization's governing body for review.

Form 990, Part VI, Section B, Line 12C

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 dsal's 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, Section C, Line 19

The organizaton makes its governing documents and financial statements available tothe 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 204, SAN LEANDRO, CA 94578

Signing Officer

Name
Patrick Eiser
Title
COO
Signed
2024-06-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Patrick Eiser
Formed
2005
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
7
Employees
87
Volunteers
18

Preparer

Firm
Harshwal & Company Llp
Address
11405 W BERNARDO CT STE A, SAN DIEGO, CA 92127
Preparer
Sanwar Harshwal CPA
Phone
5104525051
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D

Other program services 4: volunteer led

Form 990, Part XII, Line 3B

Audit completion is outstanding. A Single Audit is expected.

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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
2023Detailed filing. Detailed filing data is available for this year.$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
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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

Similar nonprofits based on the same Siviq industry and scale cohort. 2023 filings • 501(c)3 • $5M-$10M nonprofits