Civic Intelligence

California State Sheriffs Association

EIN 94-6079285 • 501(c)6 • Sacramento, CA

View Organization Page

Profile

To support the role of Sheriff as the Chief Law Enforcement Officer in each county and to speak as a collective statewide voice on matters of public safety.

1231 I Street 200Sacramento, CA 95814

www.calsheriffs.org

Siviq Scores

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

Liabilities / Assets

70th percentile

0.30x

Higher debt load relative to assets than 70% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

62nd percentile

0.26x

Higher debt load relative to revenue than 62% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Net Margin

61st percentile

7.8%

Higher net margin than 61% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

92nd percentile

37%

Faster asset growth than 92% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

69th percentile

14%

Faster revenue growth than 69% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets70th percentile

Assets

Up

$3,269,029

Up $883,721 (+37%) from 2023

Liabilities

Up

$986,252

Up $584,707 (+146%) from 2023

Net Assets

Up

$2,282,777

Up $299,014 (+15%) from 2023

Operations
Liabilities / Revenue62nd percentileNet Margin61st percentile

Revenue

Up

$3,790,988

Up $468,619 (+14%) from 2023

Expenses

Up

$3,495,639

Up $219,449 (+6.7%) from 2023

Net Income

Up

$295,349

Up $249,170 (+540%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth92nd percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $1,973,504Liabilities 2011: $1,278,227Net Assets 2011: $695,2772011Assets 2012: $1,667,240Liabilities 2012: $899,874Net Assets 2012: $767,3662012Assets 2013: $1,727,855Liabilities 2013: $842,971Net Assets 2013: $884,8812013Assets 2014: $2,570,702Liabilities 2014: $1,559,859Net Assets 2014: $1,010,8432014Assets 2015: $2,583,569Liabilities 2015: $1,479,095Net Assets 2015: $1,104,4742015Assets 2016: $2,095,147Liabilities 2016: $926,016Net Assets 2016: $1,169,1312016Assets 2017: $2,702,050Liabilities 2017: $1,395,123Net Assets 2017: $1,306,9272017Assets 2018: $2,305,239Liabilities 2018: $921,416Net Assets 2018: $1,383,8232018Assets 2019: $2,089,436Liabilities 2019: $630,779Net Assets 2019: $1,458,6572019Assets 2020: $2,318,334Liabilities 2020: $773,017Net Assets 2020: $1,545,3172020Assets 2021: $2,414,270Liabilities 2021: $538,345Net Assets 2021: $1,875,9252021Assets 2022: $2,465,447Liabilities 2022: $593,613Net Assets 2022: $1,871,8342022Assets 2023: $2,385,308Liabilities 2023: $401,545Net Assets 2023: $1,983,7632023Assets 2024: $3,269,029Liabilities 2024: $986,252Net Assets 2024: $2,282,7772024

Highlighted filing

2024

Assets$3,269,029
Liabilities$986,252
Net Assets$2,282,777
Open 2024 Filing

Operations Trend

Revenue Growth69th percentile

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,861,631Expenses 2011: $1,871,556Net Income 2011: -$9,9252011Revenue 2012: $1,380,362Expenses 2012: $1,339,134Net Income 2012: $41,2282012Revenue 2013: $1,199,270Expenses 2013: $1,109,266Net Income 2013: $90,0042013Revenue 2014: $1,996,488Expenses 2014: $1,883,084Net Income 2014: $113,4042014Revenue 2015: $2,840,625Expenses 2015: $2,739,375Net Income 2015: $101,2502015Revenue 2016: $2,806,494Expenses 2016: $2,778,265Net Income 2016: $28,2292016Revenue 2017: $3,800,329Expenses 2017: $3,718,780Net Income 2017: $81,5492017Revenue 2018: $3,042,093Expenses 2018: $2,787,607Net Income 2018: $254,4862018Revenue 2019: $2,976,941Expenses 2019: $3,106,494Net Income 2019: -$129,5532019Revenue 2020: $2,659,006Expenses 2020: $2,631,219Net Income 2020: $27,7872020Revenue 2021: $3,112,559Expenses 2021: $2,782,910Net Income 2021: $329,6492021Revenue 2022: $3,251,584Expenses 2022: $3,102,585Net Income 2022: $148,9992022Revenue 2023: $3,322,369Expenses 2023: $3,276,190Net Income 2023: $46,1792023Revenue 2024: $3,790,988Expenses 2024: $3,495,639Net Income 2024: $295,3492024

Highlighted filing

2024

Revenue$3,790,988
Expenses$3,495,639
Net Income$295,349
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$3,269,029
Liabilities
$986,252
Net assets
$2,282,777
Revenue
$3,790,988
Expenses
$3,495,639
Net income
$295,349
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.27$0.99$2.28$3.79$3.50$0.30
2023Detailed filing. Detailed filing data is available for this year.$2.39$0.40$1.98$3.32$3.28$0.05
2022Detailed filing. Detailed filing data is available for this year.$2.47$0.59$1.87$3.25$3.10$0.15
2021Detailed filing. Detailed filing data is available for this year.$2.41$0.54$1.88$3.11$2.78$0.33
2020Detailed filing. Detailed filing data is available for this year.$2.32$0.77$1.55$2.66$2.63$0.03
2019Detailed filing. Detailed filing data is available for this year.$2.09$0.63$1.46$2.98$3.11$0.13
2018Detailed filing. Detailed filing data is available for this year.$2.31$0.92$1.38$3.04$2.79$0.25
2017Detailed filing. Detailed filing data is available for this year.$2.70$1.40$1.31$3.80$3.72$0.08
2016Detailed filing. Detailed filing data is available for this year.$2.10$0.93$1.17$2.81$2.78$0.03
2015Detailed filing. Detailed filing data is available for this year.$2.58$1.48$1.10$2.84$2.74$0.10
2014Detailed filing. Detailed filing data is available for this year.$2.57$1.56$1.01$2.00$1.88$0.11
2013Summary only. Only limited summary data is available for this year.$1.73$0.84$0.88$1.20$1.11$0.09
2012Summary only. Only limited summary data is available for this year.$1.67$0.90$0.77$1.38$1.34$0.04
2011Summary only. Only limited summary data is available for this year.$1.97$1.28$0.70$1.86$1.87$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 5, 2025
Return Version
2024v5.2
Gross Receipts
$3,790,988
Mission and Program Overview

Mission

To support the role of Sheriff as the Chief Law Enforcement Officer in each county and to speak as a collective statewide voice on matters of public safety.

Balance Sheet Detail
LineBeginningEndChange
Assets
Other Notes and Loans Receivable, Net$721,411$1,146,937▲ $425,526
Land, Buildings, and Equipment, Net$910,576$875,510▼ $35,066
Savings and Temporary Cash Investments$449,311$477,005▲ $27,694
Cash and Non-Interest-Bearing Accounts$38,453$358,754▲ $320,301
Accounts Receivable$13,950$315,383▲ $301,433
Pledges and Grants Receivable$154,271$0▼ $154,271
Prepaid Expenses and Deferred Charges$67,249$74,403▲ $7,154
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$2,385,308$3,269,029▲ $883,721
Other Assets Total$30,087$21,037▼ $9,050
Liabilities
Other Liabilities$72,744$751,568▲ $678,824
Grants Payable$154,232$154,232→ $0
Accounts Payable and Accrued Expenses$110,785$80,452▼ $30,333
Mortgage Notes Payable Secured by Investment Property$63,784--
Total Liabilities$401,545$986,252▲ $584,707
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,983,763$2,282,777▲ $299,014
Total Net Assets Fund Balance$1,983,763$2,282,777▲ $299,014
Total Liabilities and Net Assets / Fund Balance$2,385,308$3,269,029▲ $883,721

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$851,690$699,461$1,551,151
Other Land Buildings$2,500$127,629$130,129
Equipment$21,320$83,693$105,013
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Carmen GreenExecutive DirectorPT$84,128$10,532$94,660
Denise QuenellFinance OfficerPT$66,995$14,822$81,817

Board Members and Trustees

NameTitle
Don BarnesPresident
Billy HonsalDirector
Ingrid BraunDirector
Jeff DirskeDirector
Oscar OrtizDirector
Patrick WithrowDirector
Shannon DicusDirector
Tom FerraraDirector
Brandon Barnes1st Vice Pres
Chad Bianco2nd Vice Pres
Mike BoudreauxImm Past Pres
Ian ParkinsonSecretary
Jim CooperSergeant at Arm
Shannan MoonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,146,246
Program Service Revenue
$615,454
Investment Income
$25,612
Other Revenue
$3,676
Change in Net Assets
$295,349
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,125,455
Salaries, Compensation, and Employee Benefits$370,184
Total Fundraising Expense$23,864
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$141,544$46,749-$188,293
Current Officers, Directors, Trustees, and Key Employees$123,534$52,943-$176,477
Other Expenses$160,626--$160,626
Other Salaries and Wages$83,251$14,120$21,559$118,930
Fees for Services Legal$96,063--$96,063
Other Employee Benefits$26,168$11,215-$37,383
Payroll Taxes$14,675$3,984$2,305$20,964
Pension Plan Contributions$11,501$4,929-$16,430
Travel$6,000$2,572-$8,572
Insurance$2,932$1,257-$4,189
Fees for Services Accounting$2,318$993-$3,311
Office Expenses$1,423$611-$2,034
Information Technology$1,201$515-$1,716
Interest$764$328-$1,092
Occupancy$613$263-$876
Total Functional Expenses$3,331,296$140,479$23,864$3,495,639
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
Contract Liabilities$730,531
Lease Payable$21,037
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“The tax return is reviewed by the executive director and president of the board of directors prior to filing and is presented to the board of directors for review.”

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

“Questionnaire distributed annually to all board members, finance and operations officer receives all questionnaires and reviews them for conflicts and any conflicts are then brought to executive director's attention.”

Form 990, Part VI, Section C, Line 19

“AVAILABLE UPON REQUEST.”

Filing and Contact Details

Filer

Filer Name
California State Sheriffs Association
EIN
94-6079285
Phone
9163758000
Address
1231 I STREET 200, SACRAMENTO, CA 95814

Signing Officer

Name
Carmen Green
Title
Executive Director
Signed
2025-11-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Carmen Green
Formed
1948
Legal Domicile
CA
Voting Board Members
14
Independent Board Members
14
Employees
7
Volunteers
14

Preparer

Firm
Propp Christensen Caniglia Llp
Address
9261 Sierra College Boulevard, Roseville, CA 95661
Preparer
K Jeffrey De Lyser CPA
Phone
9167512900
Raw XML AppendixShowing 400 of 567 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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