Civic Intelligence

Widows & Orphans Aid Association of the Opd

990 • Fiscal year 2022 • EIN 94-6066304

Jan 01, 2022 to Dec 31, 2022 • Filed on Oct 15, 2023

P O Box 6236Alameda, CA 94501

(510) 282-1647

Siviq Scores

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

Liabilities / Assets

44th percentile

0.00x

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

2022 filings • 501(c)9 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

50th percentile

0.01x

Higher debt load relative to revenue than 50% of similar nonprofits.

2022 filings • 501(c)9 • $1M-$5M nonprofits • Source year 2022

Net Margin

9th percentile

-81%

Higher net margin than 9% of similar nonprofits.

2022 filings • 501(c)9 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

54th percentile

$0

Higher top officer pay than 54% of similar nonprofits.

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

2022 filings • 501(c)9 • $1M-$5M nonprofits • Source year 2022

Asset Growth

20th percentile

-18%

Faster asset growth than 20% of similar nonprofits.

2022 filings • 501(c)9 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

9th percentile

-52%

Faster revenue growth than 9% of similar nonprofits.

2022 filings • 501(c)9 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Down

$3,407,839

Down $742,047 (-18%) from 2021

Net Assets

Down

$3,406,738

Down $742,047 (-18%) from 2021

Liabilities

Flat

$1,101

Flat from 2021

Revenue

Down

$180,339

Down $198,614 (-52%) from 2021

Expenses

Up

$326,835

Up $88,641 (+37%) from 2021

Net Income

Down

-$146,496

Down $287,255 (-204%) from 2021

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2011: $2,851,109Liabilities 2011: $929Net Assets 2011: $2,850,1802011Assets 2012: $2,874,527Liabilities 2012: $996Net Assets 2012: $2,873,5312012Assets 2013: $3,242,078Liabilities 2013: $2,607Net Assets 2013: $3,239,4712013Assets 2014: $3,498,365Liabilities 2014: $1,101Net Assets 2014: $3,497,2642014Assets 2015: $3,276,163Liabilities 2015: $1,101Net Assets 2015: $3,275,0622015Assets 2016: $0Liabilities 2016: $0Net Assets 2016: $02016Assets 2017: $0Liabilities 2017: $0Net Assets 2017: $02017Assets 2018: $0Liabilities 2018: $0Net Assets 2018: $02018Assets 2020: $3,555,521Liabilities 2020: $0Net Assets 2020: $3,555,5212020Assets 2021: $4,149,886Liabilities 2021: $1,101Net Assets 2021: $4,148,7852021Assets 2022: $3,407,839Liabilities 2022: $1,101Net Assets 2022: $3,406,7382022Assets 2023: $3,787,570Liabilities 2023: $1,101Net Assets 2023: $3,786,4692023Assets 2024: $4,010,314Liabilities 2024: $1,101Net Assets 2024: $4,009,2132024

Highlighted filing

2022

Assets$3,407,839
Liabilities$1,101
Net Assets$3,406,738

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2011: $223,164Expenses 2011: $229,669Net Income 2011: -$6,5052011Expenses 2012: $186,5992012Revenue 2013: $1,658,095Expenses 2013: $149,141Net Income 2013: $1,508,9542013Revenue 2014: $47,555Expenses 2014: $157,659Net Income 2014: -$110,1042014Revenue 2015: $140,125Expenses 2015: $202,616Net Income 2015: -$62,4912015Revenue 2016: $61,607Expenses 2016: $224,064Net Income 2016: -$162,4572016Revenue 2017: $213,083Expenses 2017: $163,913Net Income 2017: $49,1702017Revenue 2018: $0Expenses 2018: $0Net Income 2018: $02018Revenue 2020: $288,033Expenses 2020: $348,735Net Income 2020: -$60,7022020Revenue 2021: $378,953Expenses 2021: $238,194Net Income 2021: $140,7592021Revenue 2022: $180,339Expenses 2022: $326,835Net Income 2022: -$146,4962022Revenue 2023: $239,014Expenses 2023: $261,922Net Income 2023: -$22,9082023Revenue 2024: $519,308Expenses 2024: $296,576Net Income 2024: $222,7322024

Highlighted filing

2022

Revenue$180,339
Expenses$326,835
Net Income-$146,496
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Oct 15, 2023
Return Version
2022v5.0
Gross Receipts
$180,339
Mission and Program Overview

Mission

Organized as a policeman's benefit

The Widows and Orphans Aid Association of the Oakland Police Dept was established in 1908 as a police officer's benefit and relief assoc to aid the dependents of its members in the event of death.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$4,148,785$3,406,738▼ $742,047
Investments in Publicly Traded Securities$4,090,004$3,343,409▼ $746,595
Cash and Non-Interest-Bearing Accounts$62,472$67,470▲ $4,998
Savings and Temporary Cash Investments$450--
Other Notes and Loans Receivable, Net$-3,040$-3,040→ $0
Total Assets$4,149,886$3,407,839▼ $742,047
Liabilities
Accounts Payable and Accrued Expenses$1,101$1,101→ $0
Total Liabilities$1,101$1,101→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$4,148,785$3,406,738▼ $742,047
Total Liabilities and Net Assets / Fund Balance$4,149,886$3,407,839▼ $742,047
Compensation and Service Providers

Board Members and Trustees

NameTitle
John RomeroPresident
John Cave JrVice President
Trevor DagenhartAssociate Director at Large
Anthony HutzolDirector at Large
Jennifer SenaDirector at Large
Joseph AguirreDirector at Large
Victor ArvizuDirector at Large
Jeff WoodFinancial Secretary
James SimonsonRecording Secretary
Patrick MahanayTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$119,220
Program Service Revenue
$0
Investment Income
$61,119
Other Revenue
$0
Change in Net Assets
$-146,496
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$33,921
Salaries, Compensation, and Employee Benefits$28,914
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$264,000
Current Officers, Directors, Trustees, and Key Employees---$26,400
Fees for Services Management---$18,095
Conferences and Meetings---$9,882
Payroll Taxes---$2,514
Office Expenses---$1,423
Information Technology---$1,195
Fees for Services Accounting---$910
Other Expenses---$522
Insurance---$194
Total Functional Expenses$0$0$0$326,835
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
Subject to proxy tax
No
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

FORM 990 PART VI Section A Line 6

All members of the Oakland Police Department who hold regular appointments to positions underthe Civil Service provisions of the Oakland City Charter, who file an application for membershipwithin five years from the date of their appointment and who comply with the regulations of thisAssociation concerning admission are eligible to membership in this Association.

FORM 990 PART VI Section A Line 7A

Elections are held annually for 3 members of the Board of Directors for a term of three years inoffice. One third of the 9 Board positions expire each year. Ballots are mailed to the membersprior to the annual membership meeting held on the fourth Friday of February. Officers areelected by Board members.

FORM 990 PART VI Section A Line 7B

The Board of Directors may on its own motion or on the written request of three members ingood standing submit any proposition to be placed on the ballot for a vote at the annual meeting.

FORM 990 PART VI Section B Line 11B

The financials are provided to the Board of Directors for review at their Board meeting prior to signing and filing.

Form 990 PART VI Section B Line 15A

The by laws of the organization give the authority to the Board of Directors to compensate theFinancial Secretary, Treasurer, and Recording Secretary for their services.

Filing and Contact Details

Filer

Filer Name
Widows & Orphans Aid Association of the Opd
EIN
94-6066304
Phone
5102821647
Address
P O BOX 6236, ALAMEDA, CA 94501

Signing Officer

Name
Patrick Mahanay
Title
Treasurer
Phone
5102821647
Signed
2023-10-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Patrick Mahanay
Formed
1913
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
6
Employees
4

Preparer

Firm
Kroeger and Associates Ea
Address
5100 CLAYTON RD B-1 PMB 399, CONCORD, CA 94521-3161
Preparer
Carrie Kroeger
Phone
9256861600
Supplemental Narrative

Additional Explanations

FORM 990 PART III Line 4A

Only direct expenses, death benefits paid, are reported as program expense

Form 990 PART XI Line 9

Reflects the fluctuating fair market balance of investment income

Form 990 PART XI Line 9

IR-2023-33, Feb. 24, 2023 postponed the due date to Oct 16, 2023.

Raw XML Appendix315 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/TitleTxt0PRESIDENT
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IRS990/Form990PartVIISectionAGrp/TitleTxt3FINANCIAL SECRETARY
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Only direct expenses, death benefits paid, are reported as program expense
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1All members of the Oakland Police Department who hold regular appointments to positions underthe Civil Service provisions of the Oakland City Charter, who file an application for membershipwithin five years from the date of their appointment and who comply with the regulations of thisAssociation concerning admission are eligible to membership in this Association.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Elections are held annually for 3 members of the Board of Directors for a term of three years inoffice. One third of the 9 Board positions expire each year. Ballots are mailed to the membersprior to the annual membership meeting held on the fourth Friday of February. Officers areelected by Board members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Board of Directors may on its own motion or on the written request of three members ingood standing submit any proposition to be placed on the ballot for a vote at the annual meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The financials are provided to the Board of Directors for review at their Board meeting prior to signing and filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The by laws of the organization give the authority to the Board of Directors to compensate theFinancial Secretary, Treasurer, and Recording Secretary for their services.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Reflects the fluctuating fair market balance of investment income
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7IR-2023-33, Feb. 24, 2023 postponed the due date to Oct 16, 2023.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 PART III Line 4a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990 PART VI Section A Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990 PART VI Section A Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990 PART VI Section A Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990 PART VI Section B Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990 PART VI Section B Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990 PART XI Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990 PART XI Line 9
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03406738
IRS990/TotalProgramServiceExpensesAmt0264000
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt061119
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0180339
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04149886
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03407839
IRS990/TransactionWithControlEntInd0false
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0P O BOX 6236
IRS990/USAddress/CityNm0ALAMEDA
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd094501
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt06
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL2
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL2
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0PATRICK MAHANAY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum05102821647
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-10-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WIDOWS & ORPHANS AID ASSOCIATION OF THE OPD
ReturnHeader/Filer/BusinessNameControlTxt0WIDO
ReturnHeader/Filer/EIN0946066304
ReturnHeader/Filer/PhoneNum05102821647
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O BOX 6236
ReturnHeader/Filer/USAddress/CityNm0ALAMEDA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd094501
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0814678702
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KROEGER AND ASSOCIATES EA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05100 CLAYTON RD B-1 PMB 399
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CONCORD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0945213161
ReturnHeader/PreparerPersonGrp/PhoneNum09256861600
ReturnHeader/PreparerPersonGrp/PreparationDt02023-10-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CARRIE KROEGER
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02023-10-15T18:44:48Z
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0PATRICK
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0MAHANAY
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.01$0.00$4.01$0.52$0.30$0.22
2023Detailed filing. Detailed filing data is available for this year.$3.79$0.00$3.79$0.24$0.26$0.02
2022Detailed filing. Detailed filing data is available for this year.$3.41$0.00$3.41$0.18$0.33$0.15
2021Detailed filing. Detailed filing data is available for this year.$4.15$0.00$4.15$0.38$0.24$0.14
2020Detailed filing. Detailed filing data is available for this year.$3.56$0.00$3.56$0.29$0.35$0.06
2018Summary only. Only limited summary data is available for this year.$0.00$0.00$0.00$0.00$0.00$0.00
2017Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.21$0.16$0.05
2016Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.06$0.22$0.16
2015Detailed filing. Detailed filing data is available for this year.$3.28$0.00$3.28$0.14$0.20$0.06
2014Detailed filing. Detailed filing data is available for this year.$3.50$0.00$3.50$0.05$0.16$0.11
2013Detailed filing. Detailed filing data is available for this year.$3.24$0.00$3.24$1.66$0.15$1.51
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.87$0.00$2.87$0.19
2011Summary only. Only limited summary data is available for this year.$2.85$0.00$2.85$0.22$0.23$0.01