Civic Intelligence

Gresham Police Officers Association

EIN 93-1065261 • 501(c)5 • Gresham, OR

Profile

To secure and maintain fair wages, benefits and working conditions for members.

PO Box 3115Gresham, OR 97030-0324

www.greshamsfinest.org

Siviq Scores

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

Liabilities / Assets

44th percentile

0.00x

Higher debt load relative to assets than 44% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

47th percentile

0.00x

Higher debt load relative to revenue than 47% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Source year 2025

Net Margin

92nd percentile

40%

Higher net margin than 92% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

78th percentile

$8,341

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 4.3% of source-year revenue.

501(c)5 • $500k-$1M nonprofits • Source year 2019

Asset Growth

78th percentile

13%

Faster asset growth than 78% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Annualized from 2023 to 2025

Revenue Growth

58th percentile

6.8%

Faster revenue growth than 58% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Annualized from 2023 to 2025

Balance Sheet
Liabilities / Assets44th percentile

Assets

Up

$867,422

Up $100,004 (+13%) from 2024

Liabilities

Down

$359

Down $197 (-35%) from 2024

Net Assets

Up

$867,063

Up $100,201 (+13%) from 2024

Operations
Liabilities / Revenue47th percentileNet Margin92nd percentile

Revenue

Up

$245,392

Up $17,192 (+7.5%) from 2024

Expenses

Up

$146,257

Up $4,360 (+3.1%) from 2024

Net Income

Up

$99,135

Up $12,832 (+15%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth78th percentile

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

$1.0M$500K$0Assets 2010: $195,938Liabilities 2010: $4,900Net Assets 2010: $191,0382010Assets 2011: $184,103Liabilities 2011: $1,593Net Assets 2011: $182,5102011Assets 2012: $188,549Liabilities 2012: $984Net Assets 2012: $187,5652012Assets 2013: $180,734Liabilities 2013: $1,089Net Assets 2013: $179,6452013Assets 2014: $147,917Liabilities 2014: $488Net Assets 2014: $147,4292014Assets 2015: $170,488Liabilities 2015: $0Net Assets 2015: $170,4882015Assets 2016: $231,406Liabilities 2016: $0Net Assets 2016: $231,4062016Assets 2017: $293,865Liabilities 2017: $486Net Assets 2017: $293,3792017Assets 2018: $339,027Liabilities 2018: $559Net Assets 2018: $338,4682018Assets 2019: $410,358Liabilities 2019: $559Net Assets 2019: $409,7992019Assets 2020: $492,688Liabilities 2020: $856Net Assets 2020: $491,8322020Assets 2021: $559,953Liabilities 2021: $392Net Assets 2021: $559,5612021Assets 2022: $607,034Liabilities 2022: $299Net Assets 2022: $606,7352022Assets 2023: $680,747Liabilities 2023: $188Net Assets 2023: $680,5592023Assets 2024: $767,418Liabilities 2024: $556Net Assets 2024: $766,8622024Assets 2025: $867,422Liabilities 2025: $359Net Assets 2025: $867,0632025

Highlighted filing

2025

Assets$867,422
Liabilities$359
Net Assets$867,063
Open 2025 Filing

Operations Trend

Revenue Growth58th percentile

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

$300K$200K$100K$0-$100KRevenue 2010: $86,692Expenses 2010: $78,702Net Income 2010: $7,9902010Revenue 2011: $82,126Expenses 2011: $90,654Net Income 2011: -$8,5282011Revenue 2012: $76,877Expenses 2012: $71,822Net Income 2012: $5,0552012Revenue 2013: $78,506Expenses 2013: $86,426Net Income 2013: -$7,9202013Revenue 2014: $76,578Expenses 2014: $108,794Net Income 2014: -$32,2162014Revenue 2015: $84,643Expenses 2015: $64,477Net Income 2015: $20,1662015Revenue 2016: $152,847Expenses 2016: $92,112Net Income 2016: $60,7352016Revenue 2017: $163,913Expenses 2017: $101,408Net Income 2017: $62,5052017Revenue 2018: $171,617Expenses 2018: $126,528Net Income 2018: $45,0892018Revenue 2019: $196,092Expenses 2019: $127,284Net Income 2019: $68,8082019Revenue 2020: $188,966Expenses 2020: $110,100Net Income 2020: $78,8662020Revenue 2021: $188,564Expenses 2021: $120,835Net Income 2021: $67,7292021Revenue 2022: $199,340Expenses 2022: $152,166Net Income 2022: $47,1742022Revenue 2023: $215,003Expenses 2023: $141,189Net Income 2023: $73,8142023Revenue 2024: $228,200Expenses 2024: $141,897Net Income 2024: $86,3032024Revenue 2025: $245,392Expenses 2025: $146,257Net Income 2025: $99,1352025

Highlighted filing

2025

Revenue$245,392
Expenses$146,257
Net Income$99,135
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$867,422
Liabilities
$359
Net assets
$867,063
Revenue
$245,392
Expenses
$146,257
Net income
$99,135
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$8.67$0.00$8.67$2.45$1.46$0.99
2024Detailed filing. Detailed filing data is available for this year.$7.67$0.01$7.67$2.28$1.42$0.86
2023Detailed filing. Detailed filing data is available for this year.$6.81$0.00$6.81$2.15$1.41$0.74
2022Detailed filing. Detailed filing data is available for this year.$6.07$0.00$6.07$1.99$1.52$0.47
2021Detailed filing. Detailed filing data is available for this year.$5.60$0.00$5.60$1.89$1.21$0.68
2020Detailed filing. Detailed filing data is available for this year.$4.93$0.01$4.92$1.89$1.10$0.79
2019Detailed filing. Detailed filing data is available for this year.$4.10$0.01$4.10$1.96$1.27$0.69
2018Detailed filing. Detailed filing data is available for this year.$3.39$0.01$3.38$1.72$1.27$0.45
2017Detailed filing. Detailed filing data is available for this year.$2.94$0.00$2.93$1.64$1.01$0.63
2016Detailed filing. Detailed filing data is available for this year.$2.31$0.00$2.31$1.53$0.92$0.61
2015Detailed filing. Detailed filing data is available for this year.$1.70$0.00$1.70$0.85$0.64$0.20
2014Detailed filing. Detailed filing data is available for this year.$1.48$0.00$1.47$0.77$1.09$0.32
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.81$0.01$1.80$0.79$0.86$0.08
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.89$0.01$1.88$0.77$0.72$0.05
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.84$0.02$1.83$0.82$0.91$0.09
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.96$0.05$1.91$0.87$0.79$0.08
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Jan 20, 2026
Return Version
2024v5.2
Gross Receipts
$245,392
Mission and Program Overview

Mission

To provide a legal defense fund for gresham police officers as well as educate, train, and promote excellence in public service.

To secure and maintain fair wages benefits and working conditions for members

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$766,862$867,063▲ $100,201
Investments Program Related$501,370$570,701▲ $69,331
Savings and Temporary Cash Investments$197,502$207,565▲ $10,063
Cash and Non-Interest-Bearing Accounts$68,546$89,156▲ $20,610
Total Assets$767,418$867,422▲ $100,004
Liabilities
Other Liabilities$556$359▼ $197
Total Liabilities$556$359▼ $197
Net Assets / Fund Balance
Total Net Assets Fund Balance$766,862$867,063▲ $100,201
Total Liabilities and Net Assets / Fund Balance$767,418$867,422▲ $100,004

Asset Categories

AssetBook ValueDepreciationBasis
Investment Program Related Org$570,701--
Compensation and Service Providers
Top Officer Pay78th percentile

Employees

NameTitleBaseTotal
Matt GalbreathPresident$8,120$8,120

Board Members and Trustees

NameTitle
Matt FagenPast President
Dan TatroVice President
Gavin SasserBusiness Agent
Brian BretzNonsworn Rep
Sonata KerbsPublic Affairs Liaison
Martin DalyRep Atlarge
Mike KritterRep Atlarge
Tommy WalkerSergeant Rep
Revenue and Support

Revenue Composition

Contributions and Grants
$236,525
Program Service Revenue
$0
Investment Income
$8,867
Other Revenue
$0
Change in Net Assets
$99,135
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$137,125
Salaries, Compensation, and Employee Benefits$9,132
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Legal$53,482--$53,482
Office Expenses-$15,755-$15,755
Other Expenses$8,527--$8,527
Current Officers, Directors, Trustees, and Key Employees$8,350--$8,350
All Other Expenses$6,600--$6,600
Insurance$4,473--$4,473
Fees for Services Accounting-$2,340-$2,340
Occupancy-$1,170-$1,170
Payroll Taxes$782--$782
Conferences and Meetings$648--$648
Advertising$409--$409
Total Functional Expenses$126,992$19,265$0$146,257
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
In-house lobbying only
Yes
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$359
Governance and Compliance

Governance Checklist

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

Governance Explanations

Part VI Line 6

“The organization has members.”

Part VI Line 7A

“Executive officers are elected by the membership.”

Part VI Line 11B

“The organization's business agent reviews the 990.”

Part VI Line 19

“Governing documents were not made available to”

Part VI Line 19

“The public during the year.”

Filing and Contact Details

Filer

Filer Name
Gresham Police Officers Association
EIN
93-1065261
In Care Of
% GAVIN SASSER
Phone
5036089918
Address
PO BOX 3115, Gresham, OR 97030-0324

Signing Officer

Name
Gavin Sasser
Title
Business Agent
Phone
5036089918
Signed
2026-01-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gavin Sasser
Formed
2003
Legal Domicile
Or
Voting Board Members
134
Independent Board Members
0
Employees
1

Preparer

Firm
Tonya S Bennett
Address
PO BOX 3031, PORTLAND, OR 97208-3031
Preparer
Tonya S Bennett
Phone
5039369517
Raw XML Appendix331 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.

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IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt0570701
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc0GPOA PROPERTIES
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
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IRS990ScheduleD/TotalLiabilityAmt0359
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXECUTIVE OFFICERS ARE ELECTED BY THE MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION'S BUSINESS AGENT REVIEWS THE 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS WERE NOT MADE AVAILABLE TO
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE PUBLIC DURING THE YEAR.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Part VI Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Part VI Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Part VI Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Part VI Line 19
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IRS990/SignificantChangeInd0false
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IRS990/SubjectToProxyTaxInd0true
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt0867422
IRS990/TotalAssetsGrp/BOYAmt0767418
IRS990/TotalAssetsGrp/EOYAmt0867422
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0236525
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt019265
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0126992
IRS990/TotalFunctionalExpensesGrp/TotalAmt0146257
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0556
IRS990/TotalLiabilitiesEOYAmt0359
IRS990/TotalLiabilitiesGrp/BOYAmt0556
IRS990/TotalLiabilitiesGrp/EOYAmt0359
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0766862
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0867063
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt053482
IRS990/TotalReportableCompFromOrgAmt08120
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt08867
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0245392
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0767418
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0867422
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt0PO BOX 3115
IRS990/USAddress/CityNm0GRESHAM
IRS990/USAddress/StateAbbreviationCd0OR
IRS990/USAddress/ZIPCd097030
IRS990/VotingMembersGoverningBodyCnt0134
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IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0GAVIN SASSER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BUSINESS AGENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05036089918
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-01-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0GRESHAM POLICE OFFICERS ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0GRES
ReturnHeader/Filer/EIN0931065261
ReturnHeader/Filer/InCareOfNm0% GAVIN SASSER
ReturnHeader/Filer/PhoneNum05036089918
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 3115
ReturnHeader/Filer/USAddress/CityNm0Gresham
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd0970300324
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0921125551
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0TONYA S BENNETT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 3031
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PORTLAND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0972083031
ReturnHeader/PreparerPersonGrp/PhoneNum05039369517
ReturnHeader/PreparerPersonGrp/PreparationDt02026-01-20
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TONYA S BENNETT
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02026-01-20T12:00:16-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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