Civic Intelligence

Placer County Law Enforcement

EIN 85-4354523 • 501(c)5 • Auburn, CA

NTEE J40

Profile

The placer county law enforcement management association was formed toprovide representation for its members in matters relating to employment,working conditions, and benefits with the county of placer.

PO Box 9233Auburn, CA 95604

placerlema.com

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 2025

Liabilities / Revenue

Score unavailable

No value available

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

Source year 2025

Net Margin

79th percentile

31%

Higher net margin than 79% of similar nonprofits.

NTEE J40 • <$500k nonprofits • Source year 2025

Top Officer Pay

59th percentile

$0

Higher top officer pay than 59% of similar nonprofits.

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

NTEE J40 • <$500k nonprofits • Source year 2025

Asset Growth

95th percentile

76%

Faster asset growth than 95% of similar nonprofits.

NTEE J40 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

75th percentile

14%

Faster revenue growth than 75% of similar nonprofits.

NTEE J40 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$70,533

Up $30,430 (+76%) from 2024

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Up

$70,533

Up $32,723 (+87%) from 2024

Operations
Liabilities / RevenueScore unavailableNet Margin79th percentile

Revenue

Up

$105,099

Up $12,551 (+14%) from 2024

Expenses

Down

$72,376

Down $4,231 (-5.5%) from 2024

Net Income

Up

$32,723

Up $16,782 (+105%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth95th percentile

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

$80K$60K$40K$20K$0Assets 2021: $8,098Net Assets 2021: $8,0982021Assets 2022: $16,307Liabilities 2022: $2,826Net Assets 2022: $13,4812022Assets 2023: $23,093Liabilities 2023: $1,224Net Assets 2023: $21,8692023Assets 2024: $40,103Liabilities 2024: $2,293Net Assets 2024: $37,8102024Assets 2025: $70,533Net Assets 2025: $70,5332025

Highlighted filing

2025

Assets$70,533
Liabilities-
Net Assets$70,533
Open 2025 Filing

Operations Trend

Revenue Growth75th percentile

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

$150K$100K$50K$0Revenue 2021: $47,924Expenses 2021: $39,826Net Income 2021: $8,0982021Revenue 2022: $75,520Expenses 2022: $71,437Net Income 2022: $4,0832022Revenue 2023: $88,738Expenses 2023: $80,349Net Income 2023: $8,3892023Revenue 2024: $92,548Expenses 2024: $76,607Net Income 2024: $15,9412024Revenue 2025: $105,099Expenses 2025: $72,376Net Income 2025: $32,7232025

Highlighted filing

2025

Revenue$105,099
Expenses$72,376
Net Income$32,723
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$70,533
Liabilities
-
Net assets
$70,533
Revenue
$105,099
Expenses
$72,376
Net income
$32,723
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.71$0.71$1.05$0.72$0.33
2024Detailed filing. Detailed filing data is available for this year.$0.40$0.02$0.38$0.93$0.77$0.16
2023Detailed filing. Detailed filing data is available for this year.$0.23$0.01$0.22$0.89$0.80$0.08
2022Detailed filing. Detailed filing data is available for this year.$0.16$0.03$0.13$0.76$0.71$0.04
2021Detailed filing. Detailed filing data is available for this year.$0.08$0.08$0.48$0.40$0.08
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Mar 2, 2026
Return Version
2025v4.0
Gross Receipts
$105,099
Mission and Program Overview

Mission

The placer county law enforcement management association was formed toprovide representation for its members in matters relating to employment,working conditions, and benefits with the county of placer.

Program Services

DescriptionGrantsExpenses
THE PLACER COUNTY LAW ENFORCEMENT MANAGEMENT ASSOCIATION WAS FORMED TOPROVIDE REPRESENTATION FOR ITS MEMBERS IN MATTERS RELATING TO EMPLOYMENT,WORKING CONDITIONS, AND BENEFITS WITH THE COUNTY OF PLACER.-$53,185
WE PROMOTE ACTIVITIES TO IMPROVE THE MORALE AND GENERAL WELFARE OF OUR MEMBERSHIP.-$10,480
WE SUPPORT THE HIGHEST PROFESSIONAL STANDARDS FOR PEACE OFFICERS BYENCOURAGING ONGOING PROFESSIONAL TRAINING.--
Compensation and Service Providers
Top Officer Pay59th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
JON SCOFIELDPresidentPT$0--
VINCE DUTTOVice President-$0--
RICH GRAYSecretary-$0--
RYAN BALTreasurer-$0--
NELSON RESENDESDirector-$0--
MICHELLE BAXTERDirector-$0--
Filing and Contact Details

Filer

Filer Name
Placer County Law Enforcement
EIN
85-4354523
Phone
9162471982
Address
PO BOX 9233, AUBURN, CA 95604

Signing Officer

Name
Jon Scofield
Title
President
Signed
2026-03-02
Discuss with paid preparer
Yes

Preparer

Firm
J C Bookkeeping & Financial Services
Address
5985 HORSESHOE BAR ROAD, LOOMIS, CA 95650
Preparer
JACQUELINE M DeMARTINI
Phone
9166529266
Supplemental Narrative

Additional Explanations

Other Expenses.1001

“Advertising and Promotion $1930”

Other Expenses.1002

“Office Expenses $233”

Other Expenses.1

“Dues & subscription $3896”

Other Expenses.2

“EETINGS $1593”

Other Expenses.3

“BCN $876”

Other Expenses.4

“RETIREES $543”

Other Expenses.5

“OPERATING SUPPLIES $152”

Other Assets.1005

“Accounts Receivable - Beginning $0 Accounts Receivable - Ending $1022”

Other Assets.1011

“Prepaid Expenses and Deferred Charges - Beginning $0 Prepaid Expenses and Deferred Charges - Ending $328”

Total Liabilities.1001

“Accounts Payable and Accrued Expenses - Beginning $2293 Accounts Payable and Accrued Expenses - Ending $0”

Raw XML Appendix140 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/BenefitsPaidToOrForMembersAmt036673
IRS990EZ/BooksInCareOfDetail/PersonNm0JC BOOKKEEPING
IRS990EZ/BooksInCareOfDetail/PhoneNum09166529266
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 162
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0LOOMIS
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd095650
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt040103
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt069183
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt032723
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt016000
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt040103
IRS990EZ/Form990TotalAssetsGrp/EOYAmt070533
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrantsAndSimilarAmountsPaidAmt010480
IRS990EZ/GrossReceiptsAmt0105099
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt051913
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt037810
IRS990EZ/NetAssetsOrFundBalancesEOYAmt070533
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt037810
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt070533
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt05.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt32.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt41.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt51.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JON SCOFIELD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1VINCE DUTTO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2RICH GRAY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3RYAN BAL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4NELSON RESENDES
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5MICHELLE BAXTER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5Director
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/EOYAmt01350
IRS990EZ/OtherExpensesTotalAmt09223
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0THE PLACER COUNTY LAW ENFORCEMENT MANAGEMENT ASSOCIATION WAS FORMED TOPROVIDE REPRESENTATION FOR ITS MEMBERS IN MATTERS RELATING TO EMPLOYMENT,WORKING CONDITIONS, AND BENEFITS WITH THE COUNTY OF PLACER.
IRS990EZ/ProgramServiceRevenueAmt053186
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0THE PLACER COUNTY LAW ENFORCEMENT MANAGEMENT ASSOCIATION WAS FORMED TOPROVIDE REPRESENTATION FOR ITS MEMBERS IN MATTERS RELATING TO EMPLOYMENT,WORKING CONDITIONS, AND BENEFITS WITH THE COUNTY OF PLACER.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1WE SUPPORT THE HIGHEST PROFESSIONAL STANDARDS FOR PEACE OFFICERS BYENCOURAGING ONGOING PROFESSIONAL TRAINING.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt2WE PROMOTE ACTIVITIES TO IMPROVE THE MORALE AND GENERAL WELFARE OF OUR MEMBERSHIP.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt053185
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt110480
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0CA
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt02293
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt072376
IRS990EZ/TotalProgramServiceExpensesAmt063665
IRS990EZ/TotalRevenueAmt0105099
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990EZ/WebsiteAddressTxt0PLACERLEMA.COM
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Advertising and Promotion $1930
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Office Expenses $233
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DUES & SUBSCRIPTION $3896
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EETINGS $1593
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BCN $876
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5RETIREES $543
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6OPERATING SUPPLIES $152
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Accounts Receivable - Beginning $0 Accounts Receivable - Ending $1022
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Prepaid Expenses and Deferred Charges - Beginning $0 Prepaid Expenses and Deferred Charges - Ending $328
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Accounts Payable and Accrued Expenses - Beginning $2293 Accounts Payable and Accrued Expenses - Ending $0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1001
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Expenses.5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other Assets.1005
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Other Assets.1011
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Total Liabilities.1001
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JON SCOFIELD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-03-02
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PLACER COUNTY LAW ENFORCEMENT
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0MANAGEMENT ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0PLAC
ReturnHeader/Filer/EIN0854354523
ReturnHeader/Filer/PhoneNum09162471982
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 9233
ReturnHeader/Filer/USAddress/CityNm0AUBURN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd095604
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0680403861
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0J C BOOKKEEPING & FINANCIAL SERVICES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05985 HORSESHOE BAR ROAD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LOOMIS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd095650
ReturnHeader/PreparerPersonGrp/PhoneNum09166529266
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JACQUELINE M DeMARTINI
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02026-03-02T14:53:30-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

Document Assets

No mirrored PDF or thumbnail assets are attached yet.