Civic Intelligence

Orange County Employees Association

EIN 95-1685796 • 501(c)5 • Santa Ana, CA

Profile

To advance the welfare of the employees of the county of orange and any municipality, district, agency or political subdivision within the county.

830 N Ross StSanta Ana, CA 92701

n/A

Siviq Scores

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

Liabilities / Assets

98th percentile

0.84x

Higher debt load relative to assets than 98% of similar nonprofits.

501(c)5 • $10M-$25M nonprofits • Source year 2025

Liabilities / Revenue

98th percentile

2.02x

Higher debt load relative to revenue than 98% of similar nonprofits.

501(c)5 • $10M-$25M nonprofits • Source year 2025

Net Margin

9th percentile

-8.2%

Higher net margin than 9% of similar nonprofits.

501(c)5 • $10M-$25M nonprofits • Source year 2025

Top Officer Pay

84th percentile

$354,749

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 5.5% of source-year revenue.

501(c)5 • $10M-$25M nonprofits • Source year 2025

Asset Growth

23rd percentile

1.4%

Faster asset growth than 23% of similar nonprofits.

501(c)5 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Revenue Growth

37th percentile

5.1%

Faster revenue growth than 37% of similar nonprofits.

501(c)5 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Assets

Up

$15,498,199

Up $215,579 (+1.4%) from 2024

Liabilities

Up

$12,995,778

Up $87,809 (+0.7%) from 2024

Net Assets

Up

$2,502,421

Up $127,770 (+5.4%) from 2024

Revenue

Up

$6,430,894

Up $313,064 (+5.1%) from 2024

Expenses

Down

$6,957,044

Down $203,738 (-2.8%) from 2024

Net Income

Up

-$526,150

Up $516,802 (+50%) from 2024

Trend Graphs

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0-$5.0MAssets 2011: $10,139,914Liabilities 2011: $2,830,113Net Assets 2011: $7,309,8012011Assets 2012: $10,414,061Liabilities 2012: $3,247,294Net Assets 2012: $7,166,7672012Assets 2013: $10,033,600Liabilities 2013: $3,706,770Net Assets 2013: $6,326,8302013Assets 2014: $9,913,062Liabilities 2014: $3,308,853Net Assets 2014: $6,604,2092014Assets 2015: $10,281,378Liabilities 2015: $4,164,649Net Assets 2015: $6,116,7292015Assets 2016: $11,062,418Liabilities 2016: $5,081,592Net Assets 2016: $5,980,8262016Assets 2017: $11,929,313Liabilities 2017: $6,160,905Net Assets 2017: $5,768,4082017Assets 2018: $13,223,546Liabilities 2018: $7,386,412Net Assets 2018: $5,837,1342018Assets 2019: $13,238,601Liabilities 2019: $9,613,758Net Assets 2019: $3,624,8432019Assets 2020: $13,378,997Liabilities 2020: $12,141,340Net Assets 2020: $1,237,6572020Assets 2021: $14,850,800Liabilities 2021: $14,731,620Net Assets 2021: $119,1802021Assets 2022: $14,697,951Liabilities 2022: $14,970,871Net Assets 2022: -$272,9202022Assets 2023: $14,211,748Liabilities 2023: $13,059,799Net Assets 2023: $1,151,9492023Assets 2024: $15,282,620Liabilities 2024: $12,907,969Net Assets 2024: $2,374,6512024Assets 2025: $15,498,199Liabilities 2025: $12,995,778Net Assets 2025: $2,502,4212025

Highlighted filing

2025

Assets$15,498,199
Liabilities$12,995,778
Net Assets$2,502,421

Operations Trend

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

$10M$5.0M$0-$5.0MRevenue 2011: $5,584,981Expenses 2011: $5,968,845Net Income 2011: -$383,8642011Revenue 2012: $5,762,261Expenses 2012: $6,313,909Net Income 2012: -$551,6482012Revenue 2013: $5,353,738Expenses 2013: $6,372,217Net Income 2013: -$1,018,4792013Revenue 2014: $5,191,665Expenses 2014: $5,451,630Net Income 2014: -$259,9652014Revenue 2015: $5,114,976Expenses 2015: $5,207,993Net Income 2015: -$93,0172015Revenue 2016: $5,599,033Expenses 2016: $5,161,637Net Income 2016: $437,3962016Revenue 2017: $5,453,407Expenses 2017: $4,961,723Net Income 2017: $491,6842017Revenue 2018: $5,415,534Expenses 2018: $5,192,189Net Income 2018: $223,3452018Revenue 2019: $5,293,359Expenses 2019: $5,334,031Net Income 2019: -$40,6722019Revenue 2020: $5,376,847Expenses 2020: $5,773,296Net Income 2020: -$396,4492020Revenue 2021: $5,024,710Expenses 2021: $5,959,218Net Income 2021: -$934,5082021Revenue 2022: $5,444,623Expenses 2022: $6,465,500Net Income 2022: -$1,020,8772022Revenue 2023: $5,890,968Expenses 2023: $6,954,256Net Income 2023: -$1,063,2882023Revenue 2024: $6,117,830Expenses 2024: $7,160,782Net Income 2024: -$1,042,9522024Revenue 2025: $6,430,894Expenses 2025: $6,957,044Net Income 2025: -$526,1502025

Highlighted filing

2025

Revenue$6,430,894
Expenses$6,957,044
Net Income-$526,150

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$15.5$13.0$2.50$6.43$6.96$0.53
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$15.3$12.9$2.37$6.12$7.16$1.04
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.2$13.1$1.15$5.89$6.95$1.06
2022Detailed filing. Detailed filing data is available for this year.$14.7$15.0$0.27$5.44$6.47$1.02
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.9$14.7$0.12$5.02$5.96$0.93
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$13.4$12.1$1.24$5.38$5.77$0.40
2019Detailed filing. Detailed filing data is available for this year.$13.2$9.61$3.62$5.29$5.33$0.04
2018Detailed filing. Detailed filing data is available for this year.$13.2$7.39$5.84$5.42$5.19$0.22
2017Detailed filing. Detailed filing data is available for this year.$11.9$6.16$5.77$5.45$4.96$0.49
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.1$5.08$5.98$5.60$5.16$0.44
2015Detailed filing. Detailed filing data is available for this year.$10.3$4.16$6.12$5.11$5.21$0.09
2014Summary only. Only limited summary data is available for this year.$9.91$3.31$6.60$5.19$5.45$0.26
2013Summary only. Only limited summary data is available for this year.$10.0$3.71$6.33$5.35$6.37$1.02
2012Summary only. Only limited summary data is available for this year.$10.4$3.25$7.17$5.76$6.31$0.55
2011Summary only. Only limited summary data is available for this year.$10.1$2.83$7.31$5.58$5.97$0.38
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Apr 1, 2024 to Mar 31, 2025
Signed
Feb 10, 2026
Return Version
2024v5.2
Gross Receipts
$6,471,964
Mission and Program Overview

Mission

To advance the welfare of the employees of the county of orange and any municipality, district, agency or political subdivision within the county.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$4,386,762$3,680,854▼ $705,908
Cash and Non-Interest-Bearing Accounts$717,552$1,367,088▲ $649,536
Land, Buildings, and Equipment, Net$1,128,837$1,164,214▲ $35,377
Savings and Temporary Cash Investments$393,988$477,273▲ $83,285
Prepaid Expenses and Deferred Charges$134,148$146,220▲ $12,072
Accounts Receivable$63,361$68,920▲ $5,559
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$15,282,620$15,498,199▲ $215,579
Other Assets Total$8,457,972$8,593,630▲ $135,658
Liabilities
Other Liabilities$12,177,747$12,275,796▲ $98,049
Accounts Payable and Accrued Expenses$730,222$719,982▼ $10,240
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$12,907,969$12,995,778▲ $87,809
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,374,651$2,502,421▲ $127,770
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$2,374,651$2,502,421▲ $127,770
Total Liabilities and Net Assets / Fund Balance$15,282,620$15,498,199▲ $215,579

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$129,979$1,024,494$1,154,473
Land$843,194-$843,194
Equipment$158,454$323,678$482,132
Other Land Buildings$32,587$61,217$93,804
Other Assets Org$484,153--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Charles BarfieldGeneral ManagerFT$281,141$73,608$354,749
Tia GrassoAssociate General CounselFT$234,901$15,972$250,873
Timothy SteedAssistant General ManagerFT$168,929$27,715$196,644
Mitchell EnrightDirector of ItFT$153,118$35,796$188,914
Kevin RushCommunications ManagerFT$164,505$21,474$185,979
Veronica RodarteOperations ManagerFT$161,321$21,278$182,599

Board Members and Trustees

NameTitle
Judy BowlingPresident
Maria Corona1st Vice President
Erick Castellanos2nd Vice President
Chris Prevatt2nd Vice President - Past
Adele TagaloaDirector
Iriss BarrigaDirector
Joel ArcherDirector
John SincockDirector
Jose GomezDirector
Lesley TrejoDirector
Leticia GuerreroDirector
Mary HunterDirector
Michael MestasDirector
Patricia HernandezDirector
Rich LopezDirector
Thomas HsiungDirector
Elizabeth Cooper-butlerDirector - Past
Angelo LugoInsurance Officer
Michael GarciaSecretary
Jennifer MorganTreasurer
Anjali EssoeTreasurer - Past

Highest Paid Contractors

ContractorServicesLocationCompensation
Donald DrozdAttorney Fees16001 LEGACY RD 411, Tustin, CA 92782$233,410
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$4,493,381
Investment Income
$265,801
Other Revenue
$1,671,712
Change in Net Assets
$-526,150

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,430,894
Revenue Not Reported on Form 990
$694,990
Total Revenue per Audited Statements
$7,125,884
Total Revenue per Form 990
$6,430,894
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,965,825
Other Expenses$1,991,219
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$2,871,696
Pension Plan Contributions---$1,037,027
Other Employee Benefits---$433,802
Current Officers, Directors, Trustees, and Key Employees---$354,749
Payroll Taxes---$268,551
All Other Expenses---$236,617
Office Expenses---$233,264
Fees for Services Legal---$228,826
Advertising---$183,837
Occupancy---$145,495
Insurance---$95,317
Conferences and Meetings---$63,842
Other Expenses---$50,000
Travel---$35,866
Fees for Services Other---$28,002
Fees for Services Accounting---$27,100
Total Functional Expenses$0$0$0$6,957,044

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$6,998,114
Expenses per Audited Statements$6,957,044
Total Expenses per Form 990$6,957,044
Expenses Not Reported on Form 990$41,070
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
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

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

Other Reported Liabilities

LiabilityAmount
Defined Benefit Pension Plan$12,275,796
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
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

PART VI, LINES 6-7:

The voting members of the association are regular members who pay full dues, these members elect the members of the governing body and approve significant decisions of the governing body.

PART VI, LINE 11B:

The form 990 is made available to the association's officers and directors before filing.

PART VI, LINE 12C:

Officers are required to notify the association of any changes in their interests that could give rise to conflicts.

PART VI, LINES 15A AND 15B:

The general manager and other key employees' compensation is reviewed annually by the board of directors. Information regarding compensation to others in similar organizations is provided as part of the review.

PART VI, LINE 19:

Association's by-laws, conflict of interest policy, and financial statements are maintained in the association's office and are available upon request.

Filing and Contact Details

Filer

Filer Name
Orange County Employees Association
EIN
95-1685796
In Care Of
% JENNIFER BETANCOURT
Phone
7148353355
Address
830 N Ross St, Santa Ana, CA 92701

Signing Officer

Name
Leticia Guerrero
Title
President
Phone
7148353355
Signed
2026-02-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Leticia Guerrero President
Formed
1937
Legal Domicile
CA
Voting Board Members
18
Independent Board Members
18
Employees
36
Volunteers
0

Preparer

Firm
Miller Kaplan Arase Llp
Address
3900 W ALAMEDA AVE STE 2400, BURBANK, CA 91505-4302
Preparer
Liel Shemtov
Phone
8187692010
Supplemental Narrative

Additional Explanations

PART XI, LINE 9:

Net adjustment for implementation of the employers' accounting for a defined benefit pension plan $679,721.

Financial Statement Notes

PART X, LINE 2:

Gaap requires management to evaluate tax positions taken by the association and recognize a tax liability if the association has taken a tax position that more likely than not would not be sustained upon examination by a tax authority. The association is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. Part xi, line 2d: net adjustment for implementation of the employers' accounting for a defined benefit pension plan $679,721.

Raw XML AppendixShowing 400 of 763 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/TitleTxt0GENERAL MANAGER
IRS990/Form990PartVIISectionAGrp/TitleTxt1ASSOCIATE GENERAL COUNSEL
IRS990/Form990PartVIISectionAGrp/TitleTxt2ASSISTANT GENERAL MANAGER
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR OF IT
IRS990/Form990PartVIISectionAGrp/TitleTxt4COMMUNICATIONS MANAGER
IRS990/Form990PartVIISectionAGrp/TitleTxt5Operations Manager
IRS990/Form990PartVIISectionAGrp/TitleTxt62ND VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8TREASURER - PAST
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10SECRETARY
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IRS990/Form990PartVIISectionAGrp/TitleTxt14PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR - PAST
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20INSURANCE OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt23DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt26DIRECTOR
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IRS990/MissionDesc0TO ADVANCE THE WELFARE OF THE EMPLOYEES OF THE COUNTY OF ORANGE AND ANY MUNICIPALITY, DISTRICT, AGENCY OR POLITICAL SUBDIVISION WITHIN THE COUNTY.
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