Civic Intelligence

Los Angeles Sheriffs Professional Association Benefit Plan

EIN 84-2904861 • 501(c)9 • Monterey Park, CA

View Organization Page

1255 Corporate Center Dr Ste 216Monterey Park, CA 91754

n/A

Siviq Scores

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

Liabilities / Assets

67th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)9 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

80th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)9 • <$500k nonprofits • Source year 2024

Net Margin

43rd percentile

-30%

Higher net margin than 43% of similar nonprofits.

501(c)9 • <$500k nonprofits • Source year 2024

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

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

501(c)9 • <$500k nonprofits • Source year 2024

Asset Growth

51st percentile

-69%

Faster asset growth than 51% of similar nonprofits.

501(c)9 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

93rd percentile

79%

Faster revenue growth than 93% of similar nonprofits.

501(c)9 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets67th percentile

Assets

Down

$38,876

Down $87,562 (-69%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$38,876

Down $87,562 (-69%) from 2023

Operations
Liabilities / Revenue80th percentileNet Margin43rd percentile

Revenue

Up

$290,565

Up $128,565 (+79%) from 2023

Expenses

Up

$378,127

Up $333,557 (+748%) from 2023

Net Income

Down

-$87,562

Down $204,992 (-175%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth51st percentile

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

$150K$100K$50K$0Assets 2018: $66,600Liabilities 2018: $0Net Assets 2018: $66,6002018Assets 2020: $30,514Liabilities 2020: $0Net Assets 2020: $30,5142020Assets 2021: $30,741Liabilities 2021: $0Net Assets 2021: $30,7412021Assets 2022: $9,008Liabilities 2022: $0Net Assets 2022: $9,0082022Assets 2023: $126,438Liabilities 2023: $0Net Assets 2023: $126,4382023Assets 2024: $38,876Liabilities 2024: $0Net Assets 2024: $38,8762024

Highlighted filing

2024

Assets$38,876
Liabilities$0
Net Assets$38,876
Open 2024 Filing

Operations Trend

Revenue Growth93rd percentile

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

$400K$200K$0-$200KRevenue 2018: $163,509Expenses 2018: $130,209Net Income 2018: $33,3002018Revenue 2020: $84,000Expenses 2020: $153,386Net Income 2020: -$69,3862020Revenue 2021: $300,000Expenses 2021: $299,773Net Income 2021: $2272021Revenue 2022: $152,450Expenses 2022: $184,183Net Income 2022: -$31,7332022Revenue 2023: $162,000Expenses 2023: $44,570Net Income 2023: $117,4302023Revenue 2024: $290,565Expenses 2024: $378,127Net Income 2024: -$87,5622024

Highlighted filing

2024

Revenue$290,565
Expenses$378,127
Net Income-$87,562
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$38,876
Liabilities
$0
Net assets
$38,876
Revenue
$290,565
Expenses
$378,127
Net income
-$87,562
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.39$0.00$0.39$2.91$3.78$0.88
2023Detailed filing. Detailed filing data is available for this year.$1.26$0.00$1.26$1.62$0.45$1.17
2022Detailed filing. Detailed filing data is available for this year.$0.09$0.00$0.09$1.52$1.84$0.32
2021Detailed filing. Detailed filing data is available for this year.$0.31$0.00$0.31$3.00$3.00$0.00
2020Summary only. Only limited summary data is available for this year.$0.31$0.00$0.31$0.84$1.53$0.69
2018Summary only. Only limited summary data is available for this year.$0.67$0.00$0.67$1.64$1.30$0.33
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jun 1, 2023 to May 31, 2024
Signed
Oct 24, 2024
Return Version
2023v5.1
Gross Receipts
$290,565
Mission and Program Overview

Mission

SEE SCHEDULE O

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$126,438$38,876▼ $87,562
Rtn Earn Endowment Incm Other Fnds$126,438$38,876▼ $87,562
Savings and Temporary Cash Investments$0$0→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Land, Buildings, and Equipment, Net$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$126,438$38,876▼ $87,562
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$126,438$38,876▼ $87,562
Total Liabilities and Net Assets / Fund Balance$126,438$38,876▼ $87,562
Compensation and Service Providers
Top Officer Pay75th percentile

Board Members and Trustees

NameTitle
Cesar RomeroDirector
Daniel VargasDirector
Gustavo AridaDirector
Mario SalazarDirector
Raul GuerreroDirector
Russ KasparyanDirector
Daniel EifertDirector - Former
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$290,565
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-87,562

Audited Revenue Reconciliation

Revenue per Audited Statements
$290,565
Total Revenue per Audited Statements
$290,565
Total Revenue per Form 990
$290,565
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$363,842
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Legal---$358,343
Benefits to Members---$14,285
Fees for Services Accounting---$5,370
Office Expenses---$129
Total Functional Expenses$0$0$0$378,127

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$378,127
Total Expenses per Audited Statements$378,127
Total Expenses per Form 990$378,127
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

part VI, line 8B:

“the plan does not have any committees authorized to act on behalf of the governing body.”

part VI, line 11B:

“form 990 is reviewed by the office manager and approved prior to filing. the office manager reports any unusual items to the board of directors/COMMITTEE MEMBERS.”

part VI, line 12A:

“board of directors/COMMITTEE MEMBERS are required to notify the administrative office if there are issues that could give rise to conflicts of interest.”

part VI, line 19:

“governing documents and financial statements are available upon request from the association office.”

part VII, section A:

“compensation paid to directors/committee MEMBERS employed by not-for-profit organizations is properly reported on the employer's annual tax filings.”

Filing and Contact Details

Filer

Filer Name
LOS ANGELES SHERIFF'S PROFESSIONAL
EIN
84-2904861
In Care Of
% JESSICA MIRANDA
Phone
8889589998
Address
1255 CORPORATE CENTER DR STE 216, MONTEREY PARK, CA 91754

Signing Officer

Name
Jessica Miranda
Title
Admin. Director
Phone
8889589998
Signed
2024-10-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jessica Miranda
Formed
1999
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
0

Preparer

Firm
Miller Kaplan Arase Llp
Address
4123 LANKERSHIM BLVD, NORTH HOLLYWOOD, CA 91602-2828
Preparer
Jeffrey Goss
Phone
8187692010
Supplemental Narrative

Additional Explanations

PART I, LINE 1 AND PART III, LINES 1 AND 4A:

“the plan is a payroll reimbursement and prepaid legal services plan that provides benefits to eligible participants who are suspended without pay by the los angeles sheriff's department.”

part XII, line 1:

“the tax returns are prepared on the modified cash basis of accounting.”

Financial Statement Notes

PART X, LINE 2:

“Accounting principles require management to evaluate tax positions taken by the Plan and recognize a tax liability if the Plan has taken a tax position that more likely than not would not be sustained upon examination by a tax liability. The Plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.”

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

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IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-87562
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0126438
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt038876
IRS990/SavingsAndTempCashInvstGrp/BOYAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesSubtotalAmt0378127
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt00
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueSubtotalAmt0290565
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Accounting principles require management to evaluate tax positions taken by the Plan and recognize a tax liability if the Plan has taken a tax position that more likely than not would not be sustained upon examination by a tax liability. The Plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalExpensesPerForm990Amt0378127
IRS990ScheduleD/TotalLiabilityAmt00
IRS990ScheduleD/TotalRevenuePerForm990Amt0290565
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0290565
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0378127
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0the plan is a payroll reimbursement and prepaid legal services plan that provides benefits to eligible participants who are suspended without pay by the los angeles sheriff's department.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1the plan does not have any committees authorized to act on behalf of the governing body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2form 990 is reviewed by the office manager and approved prior to filing. the office manager reports any unusual items to the board of directors/COMMITTEE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3board of directors/COMMITTEE MEMBERS are required to notify the administrative office if there are issues that could give rise to conflicts of interest.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4governing documents and financial statements are available upon request from the association office.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5compensation paid to directors/committee MEMBERS employed by not-for-profit organizations is properly reported on the employer's annual tax filings.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6the tax returns are prepared on the modified cash basis of accounting.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 1 AND PART III, LINES 1 AND 4A:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1part vi, line 8b:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2part vi, line 11b:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3part vi, line 12a:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4part vi, line 19:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5part vii, section a:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6part xii, line 1:
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0NA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0LASPA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0954745150
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(5)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0ASSOCIATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01255 CORPORATE CENTER DR 216
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0MONTEREY PARK
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd091754
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0true
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0290565
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0CASH TRANSFER
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0LOS ANGELES SHERIFF'S PROFESSIONAL ASSOC
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0N AND
IRS990ScheduleR/TransferFromOtherOrgInd0true
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondLiabilitiesGrp/BOYAmt00
IRS990/TaxExemptBondLiabilitiesGrp/EOYAmt00
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0126438
IRS990/TotalAssetsEOYAmt038876
IRS990/TotalAssetsGrp/BOYAmt0126438
IRS990/TotalAssetsGrp/EOYAmt038876
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0378127
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0126438
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt038876
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0290565
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0290565
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0290565
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0126438
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt038876
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt00
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01255 CORPORATE CTR DR 216
IRS990/USAddress/CityNm0MONTEREY PARK
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd091754
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JESSICA MIRANDA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0ADMIN. DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08889589998
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-10-24
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LOS ANGELES SHERIFF'S PROFESSIONAL
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION BENEFIT PLAN
ReturnHeader/Filer/BusinessNameControlTxt0LOSA

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