Civic Intelligence

Smud Public Safety Officers Association

EIN 83-2194767 • 501(c)5 • Sacramento, CA

Profile

Exclusive representation in labor relations activities.

PO Box 277871Sacramento, CA 95827

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

93rd percentile

43%

Higher net margin than 93% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2024

Top Officer Pay

48th percentile

$0

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)5 • <$500k nonprofits • Source year 2024

Asset Growth

87th percentile

24%

Faster asset growth than 87% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

49th percentile

1.0%

Faster revenue growth than 49% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$151,043

Up $29,595 (+24%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Up

$151,039

Up $28,816 (+24%) from 2023

Operations
Liabilities / RevenueScore unavailableNet Margin93rd percentile

Revenue

Up

$69,384

Up $709 (+1.0%) from 2023

Expenses

Down

$39,793

Down $464 (-1.2%) from 2023

Net Income

Up

$29,591

Up $1,173 (+4.1%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth87th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$200K$150K$100K$50K$0Assets 2020: $41,020Liabilities 2020: $02020Assets 2021: $67,157Liabilities 2021: $0Net Assets 2021: $67,1572021Assets 2022: $93,800Liabilities 2022: $0Net Assets 2022: $93,8002022Assets 2023: $121,448Net Assets 2023: $122,2232023Assets 2024: $151,043Net Assets 2024: $151,0392024

Highlighted filing

2024

Assets$151,043
Liabilities-
Net Assets$151,039
Open 2024 Filing

Operations Trend

Revenue Growth49th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$80K$60K$40K$20K$0Revenue 2020: $67,592Expenses 2020: $40,380Net Income 2020: $27,2122020Revenue 2021: $65,413Expenses 2021: $39,274Net Income 2021: $26,1392021Revenue 2022: $64,725Expenses 2022: $38,082Net Income 2022: $26,6432022Revenue 2023: $68,675Expenses 2023: $40,257Net Income 2023: $28,4182023Revenue 2024: $69,384Expenses 2024: $39,793Net Income 2024: $29,5912024

Highlighted filing

2024

Revenue$69,384
Expenses$39,793
Net Income$29,591
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$151,043
Liabilities
-
Net assets
$151,039
Revenue
$69,384
Expenses
$39,793
Net income
$29,591
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.51$1.51$0.69$0.40$0.30
2023Detailed filing. Detailed filing data is available for this year.$1.21$1.22$0.69$0.40$0.28
2022Detailed filing. Detailed filing data is available for this year.$0.94$0.00$0.94$0.65$0.38$0.27
2021Detailed filing. Detailed filing data is available for this year.$0.67$0.00$0.67$0.65$0.39$0.26
2020Summary only. Only limited summary data is available for this year.$0.41$0.00$0.68$0.40$0.27
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 30, 2025
Return Version
2024v5.1
Gross Receipts
$69,384
Mission and Program Overview

Mission

Exclusive representation in labor relations activities.

Exclusive representative in labor relations activities

Program Services

DescriptionGrantsExpenses
RETAINED LABOR RELATIONS LAW FIRM TO NEGOTIATE ENFORCEMENT OF MEMORANDUMS OF UNDERTSANDING AND SIDE LETTERS OF AGREEMENT ON BEHALF OF MEMBERS.--
ENSURED COVERAGE OF MEMBERS IN PEACE OFFICERS RESEARCG ASSOCIATION OF CALIFORNIA LEGAL DEFENSE FUND. THIRTY-SIX MEMBERS COVERED 3-4 USED COVERAGE IN 2022.--
Compensation and Service Providers
Top Officer Pay48th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
PHILIP WEBSTERPresident-$0--
ROY TODDVice President-$0--
JENNA MCCOYSecretary-$0--
JEREMIAH CHRISTENSENTreasurer-$0--
DANIEL TACKETTOfficer Rep-$0--
Filing and Contact Details

Filer

Filer Name
Smud Public Safety Officers Association
EIN
83-2194767
Phone
7076288535
Address
PO BOX 277871, SACRAMENTO, CA 95827

Signing Officer

Name
Jeremiah Christensen
Title
Treasurer
Phone
7076288535
Signed
2025-04-30
Discuss with paid preparer
Yes

Preparer

Firm
H and R Block
Address
638 G ST, DAVIS, CA 95616
Preparer
Kevin Utley
Phone
8004725625
Supplemental Narrative

Additional Explanations

990 Page 1 Line 13

“Retainer provided for memembers legal consultation.”

Raw XML Appendix103 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BenefitsPaidToOrForMembersAmt010621
IRS990EZ/BooksInCareOfDetail/PersonNm0JEREMIAH CHRISTENSEN
IRS990EZ/BooksInCareOfDetail/PhoneNum07076288535
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 277871
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Sacramento
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd095827
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0121448
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0151043
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt069325
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt029591
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt028942
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0121448
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0151043
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossReceiptsAmt069384
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt059
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0121448
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0151039
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0121448
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0151043
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt41.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0PHILIP WEBSTER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1ROY TODD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2JENNA MCCOY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3JEREMIAH CHRISTENSEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4DANIEL TACKETT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4OFFICER REP
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt025
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0EXCLUSIVE REPRESENTATIVE IN LABOR RELATIONS ACTIVITIES
IRS990EZ/PrintingPublicationsPostageAmt0205
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0RETAINED LABOR RELATIONS LAW FIRM TO NEGOTIATE ENFORCEMENT OF MEMORANDUMS OF UNDERTSANDING AND SIDE LETTERS OF AGREEMENT ON BEHALF OF MEMBERS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1ENSURED COVERAGE OF MEMBERS IN PEACE OFFICERS RESEARCG ASSOCIATION OF CALIFORNIA LEGAL DEFENSE FUND. THIRTY-SIX MEMBERS COVERED 3-4 USED COVERAGE IN 2022.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0CA
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt039793
IRS990EZ/TotalRevenueAmt069384
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0RETAINER PROVIDED FOR MEMEMBERS LEGAL CONSULTATION.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0990 PAGE 1 LINE 13
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JEREMIAH CHRISTENSEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07076288535
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SMUD PUBLIC SAFETY OFFICERS ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0SMUD
ReturnHeader/Filer/EIN0832194767
ReturnHeader/Filer/PhoneNum07076288535
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 277871
ReturnHeader/Filer/USAddress/CityNm0SACRAMENTO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd095827
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0680204731
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0H AND R BLOCK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0638 G ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DAVIS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd095616
ReturnHeader/PreparerPersonGrp/PhoneNum08004725625
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-05
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Kevin Utley
ReturnHeader/ReturnTs02025-05-05T23:30:10Z
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

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