Civic Intelligence

Oregon State Sheriff'S Association

990 • Fiscal year 2023 • EIN 93-6027731

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 12, 2024

Organization ProfileWWW.OREGONSHERIFFS.ORG
PO Box 7468Salem, OR 97303

(503) 364-4204

Siviq Scores

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

Liabilities / Assets

30th percentile

0.03x

Higher debt load relative to assets than 30% of similar nonprofits.

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

Liabilities / Revenue

39th percentile

0.11x

Higher debt load relative to revenue than 39% 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

74th percentile

$194,754

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 11.8% of source-year revenue.

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

Asset Growth

51st percentile

5.9%

Faster asset growth than 51% of similar nonprofits.

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

Revenue Growth

36th percentile

-1.0%

Faster revenue growth than 36% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets30th percentile

Assets

Flat

$5,267,915

Flat from 2023

Net Assets

Flat

$5,087,887

Flat from 2023

Liabilities

Flat

$180,028

Flat from 2023

Revenue And Expenses
Liabilities / Revenue39th percentileNet Margin35th percentile

Revenue

Flat

$1,653,357

Flat from 2023

Expenses

Flat

$1,670,966

Flat from 2023

Net Income

Flat

-$17,609

Flat from 2023

Historical Trend

Balance Sheet Trend

Asset Growth51st percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$6.0M$4.0M$2.0M$0Assets 2010: $1,230,492Liabilities 2010: $206,655Net Assets 2010: $1,023,8372010Assets 2011: $1,285,307Liabilities 2011: $208,197Net Assets 2011: $1,077,1102011Assets 2012: $1,218,230Liabilities 2012: $166,443Net Assets 2012: $1,051,7872012Assets 2013: $1,821,071Liabilities 2013: $97,942Net Assets 2013: $1,723,1292013Assets 2014: $3,096,989Liabilities 2014: $135,877Net Assets 2014: $2,961,1122014Assets 2015: $3,857,801Liabilities 2015: $147,937Net Assets 2015: $3,709,8642015Assets 2016: $4,772,156Liabilities 2016: $210,032Net Assets 2016: $4,562,1242016Assets 2017: $5,293,179Liabilities 2017: $223,800Net Assets 2017: $5,069,3792017Assets 2018: $5,198,678Liabilities 2018: $106,006Net Assets 2018: $5,092,6722018Assets 2019: $5,257,493Liabilities 2019: $160,663Net Assets 2019: $5,096,8302019Assets 2020: $5,296,225Liabilities 2020: $67,080Net Assets 2020: $5,229,1452020Assets 2021: $5,246,854Liabilities 2021: $71,786Net Assets 2021: $5,175,0682021Assets 2022: $4,976,513Liabilities 2022: $301,292Net Assets 2022: $4,675,2212022Assets 2023: $5,267,915Liabilities 2023: $180,028Net Assets 2023: $5,087,8872023Assets 2023: $5,267,915Liabilities 2023: $180,028Net Assets 2023: $5,087,8872023Assets 2024: $5,673,312Liabilities 2024: $415,703Net Assets 2024: $5,257,6092024

Highlighted filing

2023

Assets$5,267,915
Liabilities$180,028
Net Assets$5,087,887
Open 2023 Filing

Operations Trend

Revenue Growth36th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,258,3262010Expenses 2011: $1,352,2182011Expenses 2012: $1,187,8052012Revenue 2013: $2,012,483Expenses 2013: $1,341,141Net Income 2013: $671,3422013Revenue 2014: $2,887,823Expenses 2014: $1,649,840Net Income 2014: $1,237,9832014Revenue 2015: $2,433,520Expenses 2015: $1,684,768Net Income 2015: $748,7522015Revenue 2016: $2,379,015Expenses 2016: $1,662,316Net Income 2016: $716,6992016Revenue 2017: $2,239,888Expenses 2017: $1,681,495Net Income 2017: $558,3932017Revenue 2018: $1,797,817Expenses 2018: $1,774,524Net Income 2018: $23,2932018Revenue 2019: $1,715,541Expenses 2019: $1,766,594Net Income 2019: -$51,0532019Revenue 2020: $1,022,383Expenses 2020: $1,009,194Net Income 2020: $13,1892020Revenue 2021: $1,286,216Expenses 2021: $1,397,599Net Income 2021: -$111,3832021Revenue 2022: $1,670,749Expenses 2022: $1,653,296Net Income 2022: $17,4532022Revenue 2023: $1,653,357Expenses 2023: $1,670,966Net Income 2023: -$17,6092023Revenue 2023: $1,653,357Expenses 2023: $1,670,966Net Income 2023: -$17,6092023Revenue 2024: $2,231,774Expenses 2024: $2,111,309Net Income 2024: $120,4652024

Highlighted filing

2023

Revenue$1,653,357
Expenses$1,670,966
Net Income-$17,609
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 12, 2024
Return Version
2023v5.1
Gross Receipts
$3,391,411
Mission and Program Overview

Mission

To promote, protect, preserve, enhance and support the office of sheriff as conservator of the peace in providing public safety services to the citizens of oregon.

To promote the cooperation of law enforcement officials in the state of oregon

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,996,320$3,350,320▲ $354,000
Land, Buildings, and Equipment, Net$1,278,728$1,247,025▼ $31,703
Savings and Temporary Cash Investments$349,967$359,159▲ $9,192
Cash and Non-Interest-Bearing Accounts$210,802$181,326▼ $29,476
Prepaid Expenses and Deferred Charges$63,975$57,260▼ $6,715
Pledges and Grants Receivable$35,882$36,287▲ $405
Inventories for Sale or Use$15,339$10,493▼ $4,846
Total Assets$4,976,513$5,267,915▲ $291,402
Other Assets Total$25,500$26,045▲ $545
Liabilities
Deferred Revenue$158,208$147,156▼ $11,052
Accounts Payable and Accrued Expenses$143,084$32,872▼ $110,212
Total Liabilities$301,292$180,028▼ $121,264
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,649,721$5,062,387▲ $412,666
Net Assets With Donor Restrictions$25,500$25,500→ $0
Total Net Assets Fund Balance$4,675,221$5,087,887▲ $412,666
Total Liabilities and Net Assets / Fund Balance$4,976,513$5,267,915▲ $291,402

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$959,666$326,821$1,286,487
Land$287,359-$287,359
Equipment$0$70,358$70,358
Compensation and Service Providers
Top Officer Pay74th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jason MyersExecutive DirectorFT$152,702$42,052$194,754
Elmer DickensLegal CounselFT$161,968$9,097$171,065
Julie MillerOffice ManagerFT$126,962$33,979$160,941

Board Members and Trustees

NameTitle
John GautneyPresident
Mark GartonVice President
Angela BrandenburgDirector
Brad LohreyDirector
Brian PixleyDirector
Caprice MasseyDirector
Chris KaberDirector
Cody BowenDirector
Curtis LandersDirector
Dan JenkinsDirector
Dave DanielDirector
Gabe FabrizioDirector
Gary BettencourtDirector
Jason PollockDirector
Jefri Van ArsdallDirector
John BowlesDirector
John HanlinDirector
John WardDirector
Joshua BrownDirector
Matt EnglishDirector
Matt PhillipsDirector
Michael TaylorDirector
Michelle DuncanDirector
Mike SmithDirector
NICOLE MORRISEY-O'DONNELLDirector
Nathan SicklerDirector
Nick HunterDirector
Ryan MoodyDirector
Sam ElliottDirector
Shane NelsonDirector
Terry RowanDirector
Todd MckinleyDirector
Travis AshDirector
Travis JohnsonDirector
Lane MagillSecretary
Cliff HarroldTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$468,180
Program Service Revenue
$1,110,751
Investment Income
$-42,247
Other Revenue
$116,673
All Other Contributions
$124,217
Change in Net Assets
$-17,609

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,618,306
Revenue Not Reported on Financial Statements
$35,051
Revenue Not Reported on Form 990
$515,731
Other Revenue Adjustments
$687
Total Revenue per Audited Statements
$2,134,037
Total Revenue per Form 990
$1,653,357
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$862,725
Salaries, Compensation, and Employee Benefits$774,633
Total Fundraising Expense$133,005
Grants and Similar Amounts Paid$33,608
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$301,298$85,400$52,948$439,646
Conferences and Meetings$218,557--$218,557
Current Officers, Directors, Trustees, and Key Employees$95,439$55,673$7,953$159,065
Other Employee Benefits$62,688$21,839$9,222$93,749
Travel$86,044$2,038-$88,082
Information Technology-$87,022-$87,022
Fees for Services Lobbying$78,684--$78,684
Office Expenses$17,710$33,863-$51,573
Payroll Taxes$33,462$11,657$4,922$50,041
Fees for Services Other-$34,424-$34,424
Pension Plan Contributions$21,486$7,485$3,161$32,132
Depreciation Depletion-$31,703-$31,703
Occupancy$3,311$26,086-$29,397
Advertising--$25,373$25,373
Grants to Domestic Individuals$23,500--$23,500
Insurance-$18,072-$18,072
Fees for Services Accounting-$17,000-$17,000
Grants to Domestic Orgs$10,108--$10,108
Other Expenses$1,079$4,349$20,759$1,079
Total Functional Expenses$1,041,680$496,281$133,005$1,670,966

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,721,371
Total Expenses per Form 990$1,670,966
Expenses per Audited Statements$1,635,915
Expenses Not Reported on Form 990$85,456
Expenses Not Reported on Financial Statements$35,051
Other Expense Adjustments$687
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$51,790
Gaming Gross Income$26,600
Fundraising Direct Expenses$14,668
Gaming Direct Expenses$700
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournament$51,790$51,790$358$51,432
Total Events$51,790$51,790$14,668$37,122
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
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

“The informational form 990 is reviewed and signed by the executive director prior to filing. The informational form 990 is reviewed by the governing body at the next scheduled monthly board meeting.”

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

“The conflict of interest policy is signed annually by each sheriff and ossa staff member. When concerns or questions arise, it is discussed between the executive director and board of directors.”

Form 990, Part VI, Section B, Line 15

“Compensation of the executive director is reviewed and evaluated by the board annually.”

Form 990, Part VI, Section C, Line 19

“Documents are made available upon request.”

Filing and Contact Details

Filer

Filer Name
OREGON STATE SHERIFF'S ASSOCIATION
EIN
93-6027731
Phone
5033644204
Address
PO BOX 7468, SALEM, OR 97303

Signing Officer

Name
Tim Svenson
Title
Exec. Director
Phone
5033644204
Signed
2024-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tim Svenson
Formed
1980
Legal Domicile
Or
Voting Board Members
36
Independent Board Members
36
Employees
7
Volunteers
0

Preparer

Firm
Singerlewak Llp
Address
1255 LEE ST SE SUITE 210, SALEM, OR 97302
Preparer
Bradley Bingenheimer
Phone
5035857751
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“The governing board of directors takes responsibility for the audit and when the audit is complete the board reviews it at the next scheduled monthly meeting.”

Financial Statement Notes

PART III, LINE 4:

“The museum collection consists of law enforcement memorabilia and artifacts. The collection is held for educational and historical purposes. The association has established policies which severely limit the disposal of any item from the collection. In addition, the association only accepts objects for its collection which have historical value for the law enforcement profession.”

PART X, LINE 2:

“The association is a tax-exempt organization under section 501(c)(3) of the internal revenue code and qualifies for the charitable contribution deduction. The internal revenue service does not classify the association as a private foundation. Management has evaluated tax positions taken and has determined that any uncertainty in those positions would not have a material effect on the financial statements.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Cost of sales of assets 85,456.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Net fundraising income 687.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Cost of sales of assets 85,456.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Net fundraising income 687.”

Raw XML AppendixShowing 400 of 870 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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IRS990/Form990PartVIISectionAGrp/PersonNm9TERRY ROWAN
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IRS990/Form990PartVIISectionAGrp/PersonNm21DAVE DANIEL
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IRS990/Form990PartVIISectionAGrp/PersonNm35SAM ELLIOTT
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt300
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt310
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt320
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt330
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt340
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt23DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt24DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt25DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt26DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt27DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt28DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt29DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt30DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt31DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt32DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt33DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt34DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt35DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt36EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt37LEGAL COUNSEL
IRS990/Form990PartVIISectionAGrp/TitleTxt38OFFICE MANAGER
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr01980
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd01
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IRS990/FundraisingGrossIncomeAmt051790
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IRS990/GrantsToOrganizationsInd00
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IRS990/GrossReceiptsAmt03391411
IRS990/GrossSalesOfInventoryAmt017927
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IRS990/IncludeFIN48FootnoteInd01
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IRS990/IndivRcvdGreaterThan100KCnt03
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt087022
IRS990/InformationTechnologyGrp/TotalAmt087022
IRS990/InsuranceGrp/ManagementAndGeneralAmt018072

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$5,267,915
Liabilities
$180,028
Net assets
$5,087,887
Revenue
$1,653,357
Expenses
$1,670,966
Net income
-$17,609
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.67$0.42$5.26$2.23$2.11$0.12
2023Detailed filing. Detailed filing data is available for this year.$5.27$0.18$5.09$1.65$1.67$0.02
2023Summary only. Only limited summary data is available for this year.$5.27$0.18$5.09$1.65$1.67$0.02
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.98$0.30$4.68$1.67$1.65$0.02
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.25$0.07$5.18$1.29$1.40$0.11
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.30$0.07$5.23$1.02$1.01$0.01
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.26$0.16$5.10$1.72$1.77$0.05
2018Summary only. Only limited summary data is available for this year.$5.20$0.11$5.09$1.80$1.77$0.02
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.29$0.22$5.07$2.24$1.68$0.56
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.77$0.21$4.56$2.38$1.66$0.72
2015Detailed filing. Detailed filing data is available for this year.$3.86$0.15$3.71$2.43$1.68$0.75
2014Summary only. Only limited summary data is available for this year.$3.10$0.14$2.96$2.89$1.65$1.24
2013Detailed filing. Detailed filing data is available for this year.$1.82$0.10$1.72$2.01$1.34$0.67
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.22$0.17$1.05$1.19
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.29$0.21$1.08$1.35
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.23$0.21$1.02$1.26