Civic Intelligence

Tulare County Deputy Sheriffs Association

990 • Fiscal year 2020 • EIN 94-6074655

Jan 01, 2020 to Dec 31, 2020 • Filed on Oct 12, 2021

1749 W Walnut AveVisalia, CA 93277

(559) 636-1199

Siviq Scores

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

Liabilities / Assets

94th percentile

0.92x

Higher debt load relative to assets than 94% of similar nonprofits.

2020 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

96th percentile

5.09x

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

2020 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2020

Net Margin

49th percentile

8.5%

Higher net margin than 49% of similar nonprofits.

2020 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

61st percentile

$0

Higher top officer pay than 61% of similar nonprofits.

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

2020 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2020

Asset Growth

84th percentile

26%

Faster asset growth than 84% of similar nonprofits.

2020 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

64th percentile

7.3%

Faster revenue growth than 64% of similar nonprofits.

2020 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$1,870,149

Up $381,872 (+26%) from 2019

Net Assets

Up

$142,955

Up $28,802 (+25%) from 2019

Liabilities

Up

$1,727,194

Up $353,070 (+26%) from 2019

Revenue

Up

$339,554

Up $23,087 (+7.3%) from 2019

Expenses

Up

$310,752

Up $25,737 (+9.0%) from 2019

Net Income

Down

$28,802

Down $2,650 (-8.4%) from 2019

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0-$1.0MAssets 2010: $594,947Liabilities 2010: $465,967Net Assets 2010: $128,9802010Assets 2011: $847,241Liabilities 2011: $760,021Net Assets 2011: $87,2202011Assets 2012: $790,284Liabilities 2012: $705,595Net Assets 2012: $84,6892012Assets 2013: $1,318,409Liabilities 2013: $1,350,526Net Assets 2013: -$32,1172013Assets 2014: $1,752,948Liabilities 2014: $1,769,235Net Assets 2014: -$16,2872014Assets 2015: $1,537,155Liabilities 2015: $1,606,871Net Assets 2015: -$69,7162015Assets 2016: $1,486,907Liabilities 2016: $1,453,028Net Assets 2016: $33,8792016Assets 2017: $1,305,687Liabilities 2017: $1,247,803Net Assets 2017: $57,8842017Assets 2018: $1,306,626Liabilities 2018: $1,223,925Net Assets 2018: $82,7012018Assets 2019: $1,488,277Liabilities 2019: $1,374,124Net Assets 2019: $114,1532019Assets 2020: $1,870,149Liabilities 2020: $1,727,194Net Assets 2020: $142,9552020Assets 2021: $1,949,762Liabilities 2021: $1,764,684Net Assets 2021: $185,0782021Assets 2022: $2,103,779Liabilities 2022: $1,907,996Net Assets 2022: $195,7832022Assets 2023: $2,274,024Liabilities 2023: $2,055,970Net Assets 2023: $218,0542023Assets 2024: $2,252,631Liabilities 2024: $2,053,225Net Assets 2024: $199,4062024

Highlighted filing

2020

Assets$1,870,149
Liabilities$1,727,194
Net Assets$142,955

Operations Trend

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

$400K$200K$0-$200KRevenue 2010: $167,051Expenses 2010: $208,772Net Income 2010: -$41,7212010Revenue 2011: $203,468Expenses 2011: $245,228Net Income 2011: -$41,7602011Expenses 2012: $200,8942012Revenue 2013: $103,146Expenses 2013: $219,952Net Income 2013: -$116,8062013Revenue 2014: $299,937Expenses 2014: $284,107Net Income 2014: $15,8302014Revenue 2015: $188,169Expenses 2015: $241,598Net Income 2015: -$53,4292015Revenue 2016: $376,805Expenses 2016: $273,210Net Income 2016: $103,5952016Revenue 2017: $332,416Expenses 2017: $308,411Net Income 2017: $24,0052017Revenue 2018: $291,174Expenses 2018: $266,357Net Income 2018: $24,8172018Revenue 2019: $316,467Expenses 2019: $285,015Net Income 2019: $31,4522019Revenue 2020: $339,554Expenses 2020: $310,752Net Income 2020: $28,8022020Revenue 2021: $338,887Expenses 2021: $296,764Net Income 2021: $42,1232021Revenue 2022: $301,012Expenses 2022: $290,307Net Income 2022: $10,7052022Revenue 2023: $315,219Expenses 2023: $292,948Net Income 2023: $22,2712023Revenue 2024: $312,888Expenses 2024: $331,536Net Income 2024: -$18,6482024

Highlighted filing

2020

Revenue$339,554
Expenses$310,752
Net Income$28,802
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Oct 12, 2021
Return Version
2020v4.0
Gross Receipts
$339,554
Mission and Program Overview

Mission

MEMBER ASSISTANCE

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$918,527$1,457,601▲ $539,074
Land, Buildings, and Equipment, Net$381,700$385,748▲ $4,048
Rtn Earn Endowment Incm Other Fnds$114,153$142,955▲ $28,802
Cash and Non-Interest-Bearing Accounts$182,042$21,051▼ $160,991
Prepaid Expenses and Deferred Charges$2,900$2,900→ $0
Intangible Assets$2,558$2,299▼ $259
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Inventories for Sale or Use-$0-
Total Assets$1,488,277$1,870,149▲ $381,872
Other Assets Total$550$550→ $0
Liabilities
Other Liabilities$1,374,124$1,727,194▲ $353,070
Total Liabilities$1,374,124$1,727,194▲ $353,070
Net Assets / Fund Balance
Total Net Assets Fund Balance$114,153$142,955▲ $28,802
Total Liabilities and Net Assets / Fund Balance$1,488,277$1,870,149▲ $381,872

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$288,231$9,218$297,449
Land$84,855-$84,855
Equipment$4,455$34,785$39,240
Leasehold Improvements$8,207$202$8,409
Compensation and Service Providers

Board Members and Trustees

NameTitle
Javier MartinezPresident
Matt RasconVice President
Francisco TorresSecretary
Daniel VillalobosSergeant at Arm
Robby HebrardTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$331,247
Investment Income
$1,135
Other Revenue
$7,172
Change in Net Assets
$28,802
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$172,183
Salaries, Compensation, and Employee Benefits$138,569
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$90,074$38,603-$128,677
Insurance$34,559$14,811-$49,370
Office Expenses$19,601$8,400-$28,001
Interest$10,028$4,298-$14,326
Depreciation Depletion$7,079$3,034-$10,113
Payroll Taxes$6,924$2,968-$9,892
Other Expenses$4,685$2,008-$6,693
Occupancy$3,744$1,605-$5,349
Fees for Services Accounting$2,888$1,238-$4,126
All Other Expenses$700$300-$1,000
Total Functional Expenses$233,487$77,265$0$310,752
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Passthrough Funds$1,727,194
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

Members are composed of tulare county deputy sheriffs

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

Members vote for members of the governing body.

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

The governing board can approve transactions under a certain amount. Transactions over the designated amount are submitted for vote by the membership.

Form 990, Part VI, Line 11B: Form 990 Review Process

Review and approve at board meeting

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

ANNUAL REVIEW

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

Compensation of key employees is determined by board of directors after consideration of reasonable rates for the area.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Governing documents, policies, and financial information is available upon request at the local office.

Filing and Contact Details

Filer

Filer Name
Tulare County Deputy Sheriffs
EIN
94-6074655
Phone
5596361199
Address
1749 W WALNUT AVE, VISALIA, CA 93277

Signing Officer

Name
Robby Hebrard
Title
Treasurer
Signed
2021-10-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robby Hebrard
Formed
1967
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
3

Preparer

Firm
Scott Mainord Langley & Simmons Inc
Address
3600 West Mineral King Avenue Suite, Visalia, CA 93291
Preparer
Gary A Simmons
Phone
5596253200
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IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt039240
IRS990ScheduleD/LandGrp/BookValueAmt084855
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt084855
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt08207
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0202
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01727194
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PASSTHROUGH FUNDS
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IRS990ScheduleD/TotalLiabilityAmt01727194
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS ARE COMPOSED OF TULARE COUNTY DEPUTY SHERIFFS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS VOTE FOR MEMBERS OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE GOVERNING BOARD CAN APPROVE TRANSACTIONS UNDER A CERTAIN AMOUNT. TRANSACTIONS OVER THE DESIGNATED AMOUNT ARE SUBMITTED FOR VOTE BY THE MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3REVIEW AND APPROVE AT BOARD MEETING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ANNUAL REVIEW
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5COMPENSATION OF KEY EMPLOYEES IS DETERMINED BY BOARD OF DIRECTORS AFTER CONSIDERATION OF REASONABLE RATES FOR THE AREA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL INFORMATION IS AVAILABLE UPON REQUEST AT THE LOCAL OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0ENHANCE COMMUNITY QUALITY OF LIFE
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0VISALIA
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IRS990ScheduleR/PaidEmployeesSharingInd0false
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IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
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IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalFunctionalExpensesGrp/TotalAmt0310752
IRS990/TotalGrossUBIAmt08307
IRS990/TotalLiabilitiesBOYAmt01374124
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IRS990/TotalProgramServiceExpensesAmt0233487
IRS990/TotalProgramServiceRevenueAmt0331247
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0331247
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0339554
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt08307
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01488277
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01870149
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
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IRS990/USAddress/CityNm0VISALIA
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd093277
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ROBBY HEBRARD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-10-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0TULARE COUNTY DEPUTY SHERIFFS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0TULA
ReturnHeader/Filer/EIN0946074655
ReturnHeader/Filer/PhoneNum05596361199

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.$2.25$2.05$0.20$0.31$0.33$0.02
2023Summary only. Only limited summary data is available for this year.$2.27$2.06$0.22$0.32$0.29$0.02
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.10$1.91$0.20$0.30$0.29$0.01
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.95$1.76$0.19$0.34$0.30$0.04
2020Detailed filing. Detailed filing data is available for this year.$1.87$1.73$0.14$0.34$0.31$0.03
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.49$1.37$0.11$0.32$0.29$0.03
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.31$1.22$0.08$0.29$0.27$0.02
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.31$1.25$0.06$0.33$0.31$0.02
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.49$1.45$0.03$0.38$0.27$0.10
2015Detailed filing. Detailed filing data is available for this year.$1.54$1.61$0.07$0.19$0.24$0.05
2014Detailed filing. Detailed filing data is available for this year.$1.75$1.77$0.02$0.30$0.28$0.02
2013Detailed filing. Detailed filing data is available for this year.$1.32$1.35$0.03$0.10$0.22$0.12
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.79$0.71$0.08$0.20
2011Summary only. Only limited summary data is available for this year.$0.85$0.76$0.09$0.20$0.25$0.04
2010Summary only. Only limited summary data is available for this year.$0.59$0.47$0.13$0.17$0.21$0.04