Civic Intelligence

Los Angeles Sheriff'S Professional

990 • Fiscal year 2020 • EIN 95-4745150

Jun 01, 2019 to May 31, 2020 • Filed on Mar 30, 2021

Organization Profilelaspa.org

View Organization Page

1255 corporate center dr ste 200Monterey Park, CA 91754

(888) 958-9998

Siviq Scores

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

Liabilities / Assets

22nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Liabilities / Revenue

22nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Net Margin

50th percentile

8.3%

Higher net margin than 50% of similar nonprofits.

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

Top Officer Pay

18th percentile

$0

Higher top officer pay than 18% of similar nonprofits.

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

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

Asset Growth

96th percentile

57%

Faster asset growth than 96% of similar nonprofits.

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

Revenue Growth

99th percentile

275%

Faster revenue growth than 99% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets22nd percentile

Assets

Up

$907,950

Up $328,882 (+57%) from 2019

Net Assets

Up

$907,950

Up $349,137 (+62%) from 2019

Liabilities

Down

$0

Down $20,255 (-100%) from 2019

Revenue And Expenses
Liabilities / Revenue22nd percentileNet Margin50th percentile

Revenue

Up

$2,692,222

Up $1,974,607 (+275%) from 2019

Expenses

Up

$2,469,271

Up $1,955,632 (+381%) from 2019

Net Income

Up

$222,951

Up $18,975 (+9.3%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth96th percentile

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MAssets 2011: $124,225Liabilities 2011: $0Net Assets 2011: $124,2252011Assets 2012: $135,566Liabilities 2012: $1,498Net Assets 2012: $134,0682012Assets 2013: $218,144Liabilities 2013: $586Net Assets 2013: $217,5582013Assets 2014: $148,115Liabilities 2014: -$6,221Net Assets 2014: $154,3362014Assets 2015: $224,059Liabilities 2015: $4,302Net Assets 2015: $219,7572015Assets 2016: $153,845Liabilities 2016: $447Net Assets 2016: $153,3982016Assets 2017: $276,443Liabilities 2017: $22,256Net Assets 2017: $254,1872017Assets 2018: $442,088Liabilities 2018: $20,651Net Assets 2018: $421,4372018Assets 2019: $579,068Liabilities 2019: $20,255Net Assets 2019: $558,8132019Assets 2020: $907,950Liabilities 2020: $0Net Assets 2020: $907,9502020Assets 2021: $1,416,175Liabilities 2021: $0Net Assets 2021: $1,416,1752021Assets 2022: $2,179,830Liabilities 2022: $0Net Assets 2022: $2,179,8302022Assets 2023: $2,650,812Liabilities 2023: $0Net Assets 2023: $2,650,8122023Assets 2024: $3,668,675Liabilities 2024: $0Net Assets 2024: $3,668,6752024

Highlighted filing

2020

Assets$907,950
Liabilities$0
Net Assets$907,950
Open 2020 Filing

Operations Trend

Revenue Growth99th percentile

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $409,548Expenses 2011: $358,938Net Income 2011: $50,6102011Revenue 2012: $449,697Expenses 2012: $439,854Net Income 2012: $9,8432012Expenses 2013: $631,3482013Revenue 2014: $584,065Expenses 2014: $646,950Net Income 2014: -$62,8852014Revenue 2015: $644,639Expenses 2015: $579,218Net Income 2015: $65,4212015Revenue 2016: $618,621Expenses 2016: $684,980Net Income 2016: -$66,3592016Revenue 2017: $692,143Expenses 2017: $591,354Net Income 2017: $100,7892017Revenue 2018: $743,407Expenses 2018: $576,157Net Income 2018: $167,2502018Revenue 2019: $717,615Expenses 2019: $513,639Net Income 2019: $203,9762019Revenue 2020: $2,692,222Expenses 2020: $2,469,271Net Income 2020: $222,9512020Revenue 2021: $3,609,421Expenses 2021: $3,101,196Net Income 2021: $508,2252021Revenue 2022: $5,683,849Expenses 2022: $4,827,506Net Income 2022: $856,3432022Revenue 2023: $6,427,950Expenses 2023: $5,956,968Net Income 2023: $470,9822023Revenue 2024: $6,731,586Expenses 2024: $5,713,723Net Income 2024: $1,017,8632024

Highlighted filing

2020

Revenue$2,692,222
Expenses$2,469,271
Net Income$222,951
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2019 to May 31, 2020
Signed
Mar 30, 2021
Return Version
2019v5.1
Gross Receipts
$2,692,222
Mission and Program Overview

Mission

To provide employees of the county of los angeles sheriff's department a union that represents its members' interests. Laspa provides legal representation and certain insurance coverage to all its members.

see schedule o

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$574,749$907,950▲ $333,201
Rtn Earn Endowment Incm Other Fnds$558,813$907,950▲ $349,137
Accounts Receivable$353$0▼ $353
Savings and Temporary Cash Investments$0$0→ $0
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
Investments in Publicly Traded Securities$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$579,068$907,950▲ $328,882
Other Assets Total$3,966$0▼ $3,966
Liabilities
Other Liabilities$20,255$0▼ $20,255
Accounts Payable and Accrued Expenses$0$0→ $0
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$20,255$0▼ $20,255
Net Assets / Fund Balance
Total Net Assets Fund Balance$558,813$907,950▲ $349,137
Total Liabilities and Net Assets / Fund Balance$579,068$907,950▲ $328,882

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$27,552$27,552
Compensation and Service Providers
Top Officer Pay18th percentile

Board Members and Trustees

NameTitle
cesar romeropresident
daniel vargasvice president
del mooredirector
gustavo aridadirector
victor palaciodirector
mario salazarsecretary
daniel eiferttreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,685,337
Investment Income
$0
Other Revenue
$6,885
Change in Net Assets
$222,951
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$257,269
Other Expenses$140,815
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$2,071,187
Other Salaries and Wages---$215,266
Occupancy---$33,968
Office Expenses---$25,700
Fees for Services Legal---$25,143
Payroll Taxes---$19,860
Advertising---$11,516
Pension Plan Contributions---$11,507
Other Employee Benefits---$10,636
Fees for Services Accounting---$7,530
Insurance---$2,004
Conferences and Meetings---$1,765
Other Expenses---$1,250
Information Technology---$716
Total Functional Expenses$0$0$0$2,469,271
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
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
Filing and Contact Details

Filer

Filer Name
Los Angeles Sheriff's Professional
EIN
95-4745150
In Care Of
% JESSICA MIRANDA
Phone
8889589998
Address
1255 corporate center dr ste 200, Monterey Park, CA 91754

Signing Officer

Name
Jessica Higareda-miranda
Title
Admin Manager
Phone
8889589998
Signed
2021-03-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
cesar romero
Formed
1999
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
7
Employees
3
Volunteers
0

Preparer

Firm
Miller Kaplan Arase Llp
Address
4123 LANKERSHIM BLVD, NORTH HOLLYWOOD, CA 91602-2828
Preparer
Jeffrey Goss
Phone
8187692010
Supplemental Narrative

Additional Explanations

part I, line 1:

“to provide employees of the county of los angeles sheriff's department a union that represents its members' interests. laspa provides legal representation and certain insurance coverage to all its members. part vi, section b, line 11b: the form 990 is reviewed by management prior to filing. part vi, section c, line 19: governing documents and financial statements are available upon request at the association office. PART XI, LINE 8: PRIOR YEAR ADJUSTMENT $126,186”

Raw XML AppendixShowing 400 of 430 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt00
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt00
IRS990/AccountsReceivableGrp/BOYAmt0353
IRS990/AccountsReceivableGrp/EOYAmt00
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0see schedule o
IRS990/AdvertisingGrp/TotalAmt011516
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/TotalAmt02071187
IRS990/BooksInCareOfDetail/PersonNm0JESSICA MIRANDA
IRS990/BooksInCareOfDetail/PhoneNum08889589998
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01255 CORPORATE CENTER DR STE 200
IRS990/BooksInCareOfDetail/USAddress/CityNm0Monterey Park
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd091754
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt00
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt00
IRS990/CashNonInterestBearingGrp/BOYAmt0574749
IRS990/CashNonInterestBearingGrp/EOYAmt0907950
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt00
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt01765
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CostOfGoodsSoldAmt00
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt02071187
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0140815
IRS990/CYOtherRevenueAmt06885
IRS990/CYProgramServiceRevenueAmt02685337
IRS990/CYRevenuesLessExpensesAmt0222951
IRS990/CYSalariesCompEmpBnftPaidAmt0257269
IRS990/CYTotalExpensesAmt02469271
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt02692222
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt00
IRS990/DeferredRevenueGrp/EOYAmt00
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt00
IRS990/Desc0provides members with legal representation and certain insurance coverage.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt03
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EscrowAccountLiabilityGrp/BOYAmt00
IRS990/EscrowAccountLiabilityGrp/EOYAmt00
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt07530
IRS990/FeesForServicesLegalGrp/TotalAmt025143
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt01.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt11.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt21.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt31.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt45.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt51.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt61.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt15.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt210.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt420.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt510.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt65.0
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/PersonNm0gustavo arida
IRS990/Form990PartVIISectionAGrp/PersonNm1del moore
IRS990/Form990PartVIISectionAGrp/PersonNm2victor palacio
IRS990/Form990PartVIISectionAGrp/PersonNm3daniel eifert
IRS990/Form990PartVIISectionAGrp/PersonNm4cesar romero
IRS990/Form990PartVIISectionAGrp/PersonNm5mario salazar
IRS990/Form990PartVIISectionAGrp/PersonNm6daniel vargas
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/TitleTxt0director
IRS990/Form990PartVIISectionAGrp/TitleTxt1director
IRS990/Form990PartVIISectionAGrp/TitleTxt2director
IRS990/Form990PartVIISectionAGrp/TitleTxt3treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt4president
IRS990/Form990PartVIISectionAGrp/TitleTxt5secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt6vice president
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01999
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/FundraisingDirectExpensesAmt00
IRS990/FundraisingGrossIncomeAmt00
IRS990/GamingActivitiesInd0false
IRS990/GamingDirectExpensesAmt00
IRS990/GamingGrossIncomeAmt00
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsPayableGrp/BOYAmt00
IRS990/GrantsPayableGrp/EOYAmt00
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt02692222
IRS990/GrossSalesOfInventoryAmt00
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt07
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/TotalAmt0716
IRS990/InsuranceGrp/TotalAmt02004
IRS990/IntangibleAssetsGrp/BOYAmt00
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/BOYAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt00
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt00
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/BOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt05
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd0false
IRS990/LoansFromOfficersDirectorsGrp/BOYAmt00
IRS990/LoansFromOfficersDirectorsGrp/EOYAmt00
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO PROVIDE EMPLOYEES OF THE COUNTY OF LOS ANGELES SHERIFF'S DEPARTMENT A UNION THAT REPRESENTS ITS MEMBERS' INTERESTS. LASPA PROVIDES LEGAL REPRESENTATION AND CERTAIN INSURANCE COVERAGE TO ALL ITS MEMBERS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt00
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt00
IRS990/NetAssetsOrFundBalancesBOYAmt0558813
IRS990/NetAssetsOrFundBalancesEOYAmt0907950
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt033968
IRS990/OfficeExpensesGrp/TotalAmt025700
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt03966
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt010636
IRS990/OtherExpensesGrp/Desc0DONATIONS
IRS990/OtherExpensesGrp/Desc1PAYROLL PROCESSING FEES
IRS990/OtherExpensesGrp/Desc2INCENTIVE PROGRAM
IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS
IRS990/OtherExpensesGrp/TotalAmt018069
IRS990/OtherExpensesGrp/TotalAmt13541
IRS990/OtherExpensesGrp/TotalAmt29613
IRS990/OtherExpensesGrp/TotalAmt31250
IRS990/OtherLiabilitiesGrp/BOYAmt020255
IRS990/OtherLiabilitiesGrp/EOYAmt00
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/Desc1ADMIN FEES
IRS990/OtherRevenueMiscGrp/ExclusionAmt00
IRS990/OtherRevenueMiscGrp/ExclusionAmt10
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt06188
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1697
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt06188
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1697
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt00
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt10
IRS990/OtherRevenueTotalAmt06885
IRS990/OtherSalariesAndWagesGrp/TotalAmt0215266
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/TotalAmt019860
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt011507
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0cesar romero
IRS990/PriorPeriodAdjustmentsAmt0126186
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0DUES
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02685337
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02685337
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt0246196
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0137247
IRS990/PYOtherRevenueAmt07403
IRS990/PYProgramServiceRevenueAmt0710212
IRS990/PYRevenuesLessExpensesAmt0203976
IRS990/PYSalariesCompEmpBnftPaidAmt0130196
IRS990/PYTotalExpensesAmt0513639
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0717615
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0222951
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0558813
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0907950
IRS990/SavingsAndTempCashInvstGrp/BOYAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/DepreciationAmt027552
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt027552
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt00
IRS990ScheduleD/TotalLiabilityAmt00
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0to provide employees of the county of los angeles sheriff's department a union that represents its members' interests. laspa provides legal representation and certain insurance coverage to all its members. part vi, section b, line 11b: the form 990 is reviewed by management prior to filing. part vi, section c, line 19: governing documents and financial statements are available upon request at the association office. PART XI, LINE 8: PRIOR YEAR ADJUSTMENT $126,186
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0part i, line 1:
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd1false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0laspa cares for kids inc
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1laspa benefit plan
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0462095293
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1842904861
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(c)(9)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0prov eye care
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1H&W
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0charity
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01255 corporate center dr 200
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt11255 corporate center dr 200
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0monterey park
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1monterey park
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd091754
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd191754
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0true
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0true
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt084000
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0MGMT DEC.
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0LASPA BENEFIT PLAN
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0N,O
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondLiabilitiesGrp/BOYAmt00
IRS990/TaxExemptBondLiabilitiesGrp/EOYAmt00
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0579068
IRS990/TotalAssetsEOYAmt0907950
IRS990/TotalAssetsGrp/BOYAmt0579068
IRS990/TotalAssetsGrp/EOYAmt0907950
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/TotalAmt02469271
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt020255
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt020255
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0558813
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0907950
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt02685337
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02692222
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02692222
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0579068
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0907950
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt00
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01255 corporate ctr dr 200
IRS990/USAddress/CityNm0Monterey Park
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd091754
IRS990/VotingMembersGoverningBodyCnt07

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$907,950
Liabilities
$0
Net assets
$907,950
Revenue
$2,692,222
Expenses
$2,469,271
Net income
$222,951
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.67$0.00$3.67$6.73$5.71$1.02
2023Detailed filing. Detailed filing data is available for this year.$2.65$0.00$2.65$6.43$5.96$0.47
2022Detailed filing. Detailed filing data is available for this year.$2.18$0.00$2.18$5.68$4.83$0.86
2021Detailed filing. Detailed filing data is available for this year.$1.42$0.00$1.42$3.61$3.10$0.51
2020Detailed filing. Detailed filing data is available for this year.$0.91$0.00$0.91$2.69$2.47$0.22
2019Detailed filing. Detailed filing data is available for this year.$0.58$0.02$0.56$0.72$0.51$0.20
2018Detailed filing. Detailed filing data is available for this year.$0.44$0.02$0.42$0.74$0.58$0.17
2017Detailed filing. Detailed filing data is available for this year.$0.28$0.02$0.25$0.69$0.59$0.10
2016Detailed filing. Detailed filing data is available for this year.$0.15$0.00$0.15$0.62$0.68$0.07
2015Detailed filing. Detailed filing data is available for this year.$0.22$0.00$0.22$0.64$0.58$0.07
2014Detailed filing. Detailed filing data is available for this year.$0.15$0.01$0.15$0.58$0.65$0.06
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.22$0.00$0.22$0.63
2012Summary only. Only limited summary data is available for this year.$0.14$0.00$0.13$0.45$0.44$0.01
2011Summary only. Only limited summary data is available for this year.$0.12$0.00$0.12$0.41$0.36$0.05