Civic Intelligence

Sacramento Police Officers Association

990 • Fiscal year 2013 • EIN 94-1696339

Jan 01, 2013 to Dec 31, 2013 • Filed on Jun 16, 2014

Organization ProfileWWW.SPOA.ORG
550 Bercut Drive95811

(916) 446-7661

Siviq Scores

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

Liabilities / Assets

87th percentile

0.33x

Higher debt load relative to assets than 87% of similar nonprofits.

2013 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

96th percentile

1.09x

Higher debt load relative to revenue than 96% of similar nonprofits.

2013 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2013

Net Margin

39th percentile

0.6%

Higher net margin than 39% of similar nonprofits.

2013 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

18th percentile

$14,425

Higher top officer pay than 18% of similar nonprofits.

Top officer pay equals 1.5% of source-year revenue.

2013 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2013

Asset Growth

32nd percentile

-1.6%

Faster asset growth than 32% of similar nonprofits.

2013 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Balance Sheet
Liabilities / Assets87th percentile

Assets

Down

$3,193,599

Down $53,387 (-1.6%) from 2012

Net Assets

Up

$2,143,145

Up $23,909 (+1.1%) from 2012

Liabilities

Down

$1,050,454

Down $77,296 (-6.9%) from 2012

Revenue And Expenses
Liabilities / Revenue96th percentileNet Margin39th percentile

Revenue

$963,769

No earlier filing loaded for comparison.

Expenses

Up

$957,879

Up $20,432 (+2.2%) from 2012

Net Income

$5,890

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth32nd percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $3,233,631Liabilities 2011: $1,156,423Net Assets 2011: $2,077,2082011Assets 2012: $3,246,986Liabilities 2012: $1,127,750Net Assets 2012: $2,119,2362012Assets 2013: $3,193,599Liabilities 2013: $1,050,454Net Assets 2013: $2,143,1452013Assets 2014: $2,999,410Liabilities 2014: $1,027,579Net Assets 2014: $1,971,8312014Assets 2015: $3,020,103Liabilities 2015: $979,551Net Assets 2015: $2,040,5522015Assets 2016: $2,998,899Liabilities 2016: $916,826Net Assets 2016: $2,082,0732016Assets 2017: $3,086,959Liabilities 2017: $850,977Net Assets 2017: $2,235,9822017Assets 2018: $3,388,954Liabilities 2018: $1,369,756Net Assets 2018: $2,019,1982018Assets 2019: $3,355,697Liabilities 2019: $1,291,968Net Assets 2019: $2,063,7292019Assets 2020: $3,419,491Liabilities 2020: $1,235,733Net Assets 2020: $2,183,7582020Assets 2021: $3,517,608Liabilities 2021: $1,145,415Net Assets 2021: $2,372,1932021Assets 2022: $3,189,691Liabilities 2022: $1,059,274Net Assets 2022: $2,130,4172022Assets 2023: $3,140,049Liabilities 2023: $1,021,998Net Assets 2023: $2,118,0512023Assets 2024: $3,103,143Liabilities 2024: $873,307Net Assets 2024: $2,229,8362024

Highlighted filing

2013

Assets$3,193,599
Liabilities$1,050,454
Net Assets$2,143,145
Open 2013 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $978,6552011Expenses 2012: $937,4472012Revenue 2013: $963,769Expenses 2013: $957,879Net Income 2013: $5,8902013Revenue 2014: $899,404Expenses 2014: $1,092,533Net Income 2014: -$193,1292014Revenue 2015: $923,527Expenses 2015: $881,366Net Income 2015: $42,1612015Revenue 2016: $955,959Expenses 2016: $950,984Net Income 2016: $4,9752016Revenue 2017: $1,044,081Expenses 2017: $941,643Net Income 2017: $102,4382017Revenue 2018: $1,081,673Expenses 2018: $1,206,825Net Income 2018: -$125,1522018Revenue 2019: $1,141,135Expenses 2019: $1,255,032Net Income 2019: -$113,8972019Revenue 2020: $1,233,129Expenses 2020: $1,151,186Net Income 2020: $81,9432020Revenue 2021: $1,241,554Expenses 2021: $1,151,660Net Income 2021: $89,8942021Revenue 2022: $1,287,271Expenses 2022: $1,326,284Net Income 2022: -$39,0132022Revenue 2023: $1,287,180Expenses 2023: $1,378,462Net Income 2023: -$91,2822023Revenue 2024: $1,346,994Expenses 2024: $1,274,389Net Income 2024: $72,6052024

Highlighted filing

2013

Revenue$963,769
Expenses$957,879
Net Income$5,890
Open 2013 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Jun 16, 2014
Return Version
2013v3.0
Gross Receipts
$1,124,364
Mission and Program Overview

Mission

Aggressively advocate member rights, negotiate a fair and equitable contract, promote positive law enforcement image, provide fraternal services and benefits to members and their families.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,892,486$1,857,032▼ $35,454
Savings and Temporary Cash Investments$704,600$619,474▼ $85,126
Investments Other Securities$471,733$543,198▲ $71,465
Other Notes and Loans Receivable, Net$167,967$162,289▼ $5,678
Prepaid Expenses and Deferred Charges$10,200$11,606▲ $1,406
Total Assets$3,246,986$3,193,599▼ $53,387
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,124,592$1,047,296▼ $77,296
Other Liabilities$3,158$3,158→ $0
Total Liabilities$1,127,750$1,050,454▼ $77,296
Net Assets / Fund Balance
Unrestricted Net Assets$2,119,236$2,143,145▲ $23,909
Total Net Assets Fund Balance$2,119,236$2,143,145▲ $23,909
Total Liabilities and Net Assets / Fund Balance$3,246,986$3,193,599▼ $53,387

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,269,058$246,871$1,515,929
Land$500,000-$500,000
Equipment$21,708$92,145$113,853
Leasehold Improvements$66,266$4,731$70,997
Other Securities$138,730--
Compensation and Service Providers
Top Officer Pay18th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Dustin a SmithPresidentFT$14,425$14,425
Aaron WallaceVice PresidentFT$6,175$6,175
Sam BlackmonSecretaryFT$6,000$6,000
Michael BoydTreasurerFT$1,175$1,175

Board Members and Trustees

NameTitle
Brandon HammDirector
Christopher BaptistaDirector
Eric SchneiderDirector
Jeffrey GriggsDirector
Joe SongDirector
Matt ArmstrongDirector
Beth BaronCivilian Exec Officer
Revenue and Support

Revenue Composition

Contributions and Grants
$836,401
Program Service Revenue
$0
Investment Income
$71,304
Other Revenue
$56,064
Change in Net Assets
$5,890

Audited Revenue Reconciliation

Revenue per Audited Statements
$963,769
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$40,221
Total Revenue per Audited Statements
$1,003,990
Total Revenue per Form 990
$963,769
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$930,104
Salaries, Compensation, and Employee Benefits$27,775
Total Fundraising Expense$9,936
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$46,542-$9,936$56,478
Other Expenses$51,244$481,334-$51,244
Current Officers, Directors, Trustees, and Key Employees-$27,775-$27,775
Total Functional Expenses$438,834$509,109$9,936$957,879

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$980,081
Expenses per Audited Statements$957,879
Total Expenses per Form 990$957,879
Expenses Not Reported on Form 990$22,202
Expenses Not Reported on Financial Statements$0
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
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
No
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Tenant Deposit$3,158
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“Organization's members are sacramento police officers, community service officers and dispatchers.”

Form 990, Part VI, Section A, Line 7A

“Organization's members elect one or more members of spoa's governing body.”

Form 990, Part VI, Section B, Line 11

“The president and treasurer of the board review and approve the form 990 before it is filed. The board of directors reviews the form 990 before it is filed and the organization documents such a review.”

Form 990, Part VI, Section C, Line 19

“The organization is managed by board members who are employees of the sacramento police department. As members of the police department, each board member must agree to adhere to a conflict of interest policy. However, the organization drafted also has a similar policy for its employees. All other governing documentation and audited financial statements are available upon request.”

Filing and Contact Details

Filer

EIN
94-1696339
Phone
9164467661

Signing Officer

Name
Michael Boyd
Title
Treasurer
Phone
9164467661
Signed
2014-06-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Boyd
Formed
1969
Legal Domicile
CA
Voting Board Members
11
Independent Board Members
11
Employees
2
Volunteers
0

Preparer

Preparer
Daniel C Baker
Phone
9167847800
Supplemental Narrative

Additional Explanations

Form 990, Part X, Line 2

“Cash per books 673,402 - pac cash 53,928 = 619,474.”

Financial Statement Notes

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Net assets released from restrictions 22,202.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“PAC EXPENSES 22,202.”

PART X LINE 2 - FIN48 FOOTNOTE:

“Accounting guidance issued by the financial accounting standards board (fasb) prescribes a recognition threshold and measurement attribute for financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more-likely-than-not to be sustained upon examination by taxing authorities. The association did not have unrecognized tax benefits as of december 31, 2013 and does not expect this to change significantly over the next twelve months. The association will recognize interest and penalties accrued on any unrecognized tax benefits as a component of income tax expense. As of december 31, 2013, the association has not accrued interest or penalties related to uncertain tax positions. The federal and state income tax returns of the association for 2012, 2011, 2010, and 2009 are subject to examination by the taxing authorities, generally for three and four years, respectively, after the due date.”

Raw XML AppendixShowing 400 of 413 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
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
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IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4CIVILIAN EXEC OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
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IRS990/OtherRevenueTotalAmt01475
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt0167967
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt0162289
IRS990/PartialLiquidationInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt010200
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt011606
IRS990/PrincipalOfficerNm0MICHAEL BOYD
IRS990/ProfessionalFundraisingInd00
IRS990/ProgSrvcAccomActy2Grp/Desc0COLLECTIVE BARGAINING. CONDUCTED FORMAL NEGOTIATIONS WITH THE CITY OF SACRAMENTO TO NEGOTIATE A FAIR AND EQUITABLE CONTRACT WITH ITS MEMBERS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt071562
IRS990/ProgSrvcAccomActy3Grp/Desc0PROMOTED A POSITIVE LAW ENFORCEMENT IMAGE BY NETWORKING WITH POLICE, LABOR, CIVIC, AND BUSINESS GROUPS. PERFORMED OUTREACH TO NEW MEMBERS AND BUILT RELATIONSHIPS WITH THE COMMUNITY.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt097786
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0871942
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt046865
IRS990/PYOtherExpensesAmt0918447
IRS990/PYOtherRevenueAmt048237
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt029597
IRS990/PYSalariesCompEmpBnftPaidAmt019000
IRS990/PYTotalExpensesAmt0937447
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0967044
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt05890
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt054589
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0704600
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0619474
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/Section527PoliticalOrgGrp/ContributionsRcvdDlvrAmt037593
IRS990ScheduleC/Section527PoliticalOrgGrp/EIN0680461678
IRS990ScheduleC/Section527PoliticalOrgGrp/OrganizationBusinessName/BusinessNameLine10SACRAMENTO POLICE OFFICERS ASSN POL ACTIVITY FUND
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/AddressLine10555 CAPITOL MALL SUITE 1425
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/City0SACRAMENTO
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/State0CA
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/ZIPCode095814
IRS990ScheduleC/SubstantiallyAllDuesNondedInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt01269058
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0246871
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01515929
IRS990ScheduleD/EquipmentGrp/BookValueAmt021708
IRS990ScheduleD/EquipmentGrp/DepreciationAmt092145
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0113853
IRS990ScheduleD/ExpensesNotReportedAmt022202
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0957879
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0500000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0500000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt066266
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt04731
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt070997
IRS990ScheduleD/NetUnrealizedGainsInvstAmt018019
IRS990ScheduleD/OtherExpensesIncludedAmt022202
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03158
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0TENANT DEPOSIT
IRS990ScheduleD/OtherRevenueAmt022202
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0404468
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt1138730
IRS990ScheduleD/OtherSecuritiesGrp/Desc0EQUITY SECURITIES
IRS990ScheduleD/OtherSecuritiesGrp/Desc1CORPORATE BONDS
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd1F
IRS990ScheduleD/RevenueNotReportedAmt040221
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0963769
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0NET ASSETS RELEASED FROM RESTRICTIONS 22,202.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1PAC EXPENSES 22,202.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2ACCOUNTING GUIDANCE ISSUED BY THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. FOR THOSE BENEFITS TO BE RECOGNIZED, A TAX POSITION MUST BE MORE-LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE ASSOCIATION DID NOT HAVE UNRECOGNIZED TAX BENEFITS AS OF DECEMBER 31, 2013 AND DOES NOT EXPECT THIS TO CHANGE SIGNIFICANTLY OVER THE NEXT TWELVE MONTHS. THE ASSOCIATION WILL RECOGNIZE INTEREST AND PENALTIES ACCRUED ON ANY UNRECOGNIZED TAX BENEFITS AS A COMPONENT OF INCOME TAX EXPENSE. AS OF DECEMBER 31, 2013, THE ASSOCIATION HAS NOT ACCRUED INTEREST OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS. THE FEDERAL AND STATE INCOME TAX RETURNS OF THE ASSOCIATION FOR 2012, 2011, 2010, AND 2009 ARE SUBJECT TO EXAMINATION BY THE TAXING AUTHORITIES, GENERALLY FOR THREE AND FOUR YEARS, RESPECTIVELY, AFTER THE DUE DATE.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART X LINE 2 - FIN48 FOOTNOTE:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01857032
IRS990ScheduleD/TotalBookValueSecuritiesAmt0543198
IRS990ScheduleD/TotalExpensesPerForm990Amt0957879
IRS990ScheduleD/TotalLiabilityAmt03158
IRS990ScheduleD/TotalRevenuePerForm990Amt0963769
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01003990
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0980081
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ORGANIZATION'S MEMBERS ARE SACRAMENTO POLICE OFFICERS, COMMUNITY SERVICE OFFICERS AND DISPATCHERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ORGANIZATION'S MEMBERS ELECT ONE OR MORE MEMBERS OF SPOA'S GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE PRESIDENT AND TREASURER OF THE BOARD REVIEW AND APPROVE THE FORM 990 BEFORE IT IS FILED. THE BOARD OF DIRECTORS REVIEWS THE FORM 990 BEFORE IT IS FILED AND THE ORGANIZATION DOCUMENTS SUCH A REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION IS MANAGED BY BOARD MEMBERS WHO ARE EMPLOYEES OF THE SACRAMENTO POLICE DEPARTMENT. AS MEMBERS OF THE POLICE DEPARTMENT, EACH BOARD MEMBER MUST AGREE TO ADHERE TO A CONFLICT OF INTEREST POLICY. HOWEVER, THE ORGANIZATION DRAFTED ALSO HAS A SIMILAR POLICY FOR ITS EMPLOYEES. ALL OTHER GOVERNING DOCUMENTATION AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CASH PER BOOKS 673,402 - PAC CASH 53,928 = 619,474.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART X, LINE 2
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd01
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt03246986
IRS990/TotalAssetsEOYAmt03193599
IRS990/TotalAssetsGrp/BOYAmt03246986
IRS990/TotalAssetsGrp/EOYAmt03193599
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0836401
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt09936
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0509109
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0438834
IRS990/TotalFunctionalExpensesGrp/TotalAmt0957879
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01127750
IRS990/TotalLiabilitiesEOYAmt01050454
IRS990/TotalLiabilitiesGrp/BOYAmt01127750
IRS990/TotalLiabilitiesGrp/EOYAmt01050454
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02119236
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02143145
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0438834
IRS990/TotalReportableCompFromOrgAmt027775
IRS990/TotalRevenueGrp/ExclusionAmt073922
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt053446
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0963769
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03246986
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03193599
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt02119236
IRS990/UnrestrictedNetAssetsGrp/EOYAmt02143145
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10550 BERCUT DRIVE
IRS990/USAddress/City0SACRAMENTO
IRS990/USAddress/State0CA
IRS990/USAddress/ZIPCode095811
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0WWW.SPOA.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL BOYD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum09164467661
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-06-16
ReturnHeader/Filer/BusinessName/BusinessNameLine10SACRAMENTO POLICE OFFICERS ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0SACR
ReturnHeader/Filer/EIN0941696339
ReturnHeader/Filer/PhoneNum09164467661
ReturnHeader/Filer/USAddress/AddressLine10550 BERCUT DRIVE
ReturnHeader/Filer/USAddress/City0SACRAMENTO
ReturnHeader/Filer/USAddress/State0CA
ReturnHeader/Filer/USAddress/ZIPCode095811

Document Assets

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Filings

Displayed year

2013 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,193,599
Liabilities
$1,050,454
Net assets
$2,143,145
Revenue
$963,769
Expenses
$957,879
Net income
$5,890
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.10$0.87$2.23$1.35$1.27$0.07
2023Detailed filing. Detailed filing data is available for this year.$3.14$1.02$2.12$1.29$1.38$0.09
2022Detailed filing. Detailed filing data is available for this year.$3.19$1.06$2.13$1.29$1.33$0.04
2021Detailed filing. Detailed filing data is available for this year.$3.52$1.15$2.37$1.24$1.15$0.09
2020Detailed filing. Detailed filing data is available for this year.$3.42$1.24$2.18$1.23$1.15$0.08
2019Detailed filing. Detailed filing data is available for this year.$3.36$1.29$2.06$1.14$1.26$0.11
2018Detailed filing. Detailed filing data is available for this year.$3.39$1.37$2.02$1.08$1.21$0.13
2017Detailed filing. Detailed filing data is available for this year.$3.09$0.85$2.24$1.04$0.94$0.10
2016Detailed filing. Detailed filing data is available for this year.$3.00$0.92$2.08$0.96$0.95$0.00
2015Detailed filing. Detailed filing data is available for this year.$3.02$0.98$2.04$0.92$0.88$0.04
2014Detailed filing. Detailed filing data is available for this year.$3.00$1.03$1.97$0.90$1.09$0.19
2013Detailed filing. Detailed filing data is available for this year.$3.19$1.05$2.14$0.96$0.96$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.25$1.13$2.12$0.94
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.23$1.16$2.08$0.98