Civic Intelligence

Riverside Sheriffs' Association

EIN 95-6203844 • 501(c)5 • Riverside, CA

Profile

To represent the members as a single organization for purposes of securing adequate wages, fringe benefits, reasonable working conditions, and to promote the social awareness of its members.

21810 Cactus AveRiverside, CA 92518

www.rcdsa.org

Siviq Scores

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

Liabilities / Assets

90th percentile

0.31x

Higher debt load relative to assets than 90% of similar nonprofits.

501(c)5 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

88th percentile

0.34x

Higher debt load relative to revenue than 88% of similar nonprofits.

501(c)5 • $5M-$10M nonprofits • Source year 2024

Net Margin

14th percentile

-3.5%

Higher net margin than 14% of similar nonprofits.

501(c)5 • $5M-$10M 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

20th percentile

0.5%

Faster asset growth than 20% of similar nonprofits.

501(c)5 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

66th percentile

12%

Faster revenue growth than 66% of similar nonprofits.

501(c)5 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets90th percentile

Assets

Up

$5,851,488

Up $28,367 (+0.5%) from 2023

Liabilities

Up

$1,837,739

Up $1,011,279 (+122%) from 2023

Net Assets

Down

$4,013,749

Down $982,912 (-20%) from 2023

Operations
Liabilities / Revenue88th percentileNet Margin14th percentile

Revenue

Up

$5,389,078

Up $569,337 (+12%) from 2023

Expenses

Up

$5,578,399

Up $579,605 (+12%) from 2023

Net Income

Down

-$189,321

Down $10,268 (-5.7%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth20th percentile

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

$10M$5.0M$0Assets 2010: $3,211,285Liabilities 2010: $417,437Net Assets 2010: $2,793,8482010Assets 2011: $4,161,172Liabilities 2011: $438,807Net Assets 2011: $3,722,3652011Assets 2012: $4,440,368Liabilities 2012: $1,801,824Net Assets 2012: $2,638,5442012Assets 2013: $5,560,165Liabilities 2013: $2,552,520Net Assets 2013: $3,007,6452013Assets 2014: $4,981,086Liabilities 2014: $1,071,559Net Assets 2014: $3,909,5272014Assets 2015: $6,356,776Liabilities 2015: $1,737,311Net Assets 2015: $4,619,4652015Assets 2016: $8,432,102Liabilities 2016: $2,643,108Net Assets 2016: $5,788,9942016Assets 2017: $6,288,270Liabilities 2017: $477,923Net Assets 2017: $5,810,3472017Assets 2018: $6,606,122Liabilities 2018: $626,242Net Assets 2018: $5,979,8802018Assets 2019: $6,461,554Liabilities 2019: $620,526Net Assets 2019: $5,841,0282019Assets 2020: $7,234,621Liabilities 2020: $1,110,939Net Assets 2020: $6,123,6822020Assets 2021: $7,073,818Liabilities 2021: $1,011,948Net Assets 2021: $6,061,8702021Assets 2022: $6,034,858Liabilities 2022: $913,986Net Assets 2022: $5,120,8722022Assets 2023: $5,823,121Liabilities 2023: $826,460Net Assets 2023: $4,996,6612023Assets 2024: $5,851,488Liabilities 2024: $1,837,739Net Assets 2024: $4,013,7492024

Highlighted filing

2024

Assets$5,851,488
Liabilities$1,837,739
Net Assets$4,013,749
Open 2024 Filing

Operations Trend

Revenue Growth66th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2010: $3,198,114Expenses 2010: $3,572,023Net Income 2010: -$373,9092010Revenue 2011: $3,678,500Expenses 2011: $2,749,983Net Income 2011: $928,5172011Revenue 2012: $2,998,297Expenses 2012: $4,071,171Net Income 2012: -$1,072,8742012Revenue 2013: $3,244,866Expenses 2013: $2,839,319Net Income 2013: $405,5472013Revenue 2014: $3,451,986Expenses 2014: $2,598,790Net Income 2014: $853,1962014Revenue 2015: $3,500,328Expenses 2015: $2,776,183Net Income 2015: $724,1452015Revenue 2016: $4,186,701Expenses 2016: $3,021,818Net Income 2016: $1,164,8832016Revenue 2017: $3,329,341Expenses 2017: $3,364,465Net Income 2017: -$35,1242017Revenue 2018: $3,222,306Expenses 2018: $3,013,463Net Income 2018: $208,8432018Revenue 2019: $3,277,590Expenses 2019: $3,492,732Net Income 2019: -$215,1422019Revenue 2020: $3,586,442Expenses 2020: $3,371,473Net Income 2020: $214,9692020Revenue 2021: $3,917,461Expenses 2021: $3,943,954Net Income 2021: -$26,4932021Revenue 2022: $4,034,123Expenses 2022: $4,365,753Net Income 2022: -$331,6302022Revenue 2023: $4,819,741Expenses 2023: $4,998,794Net Income 2023: -$179,0532023Revenue 2024: $5,389,078Expenses 2024: $5,578,399Net Income 2024: -$189,3212024

Highlighted filing

2024

Revenue$5,389,078
Expenses$5,578,399
Net Income-$189,321
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$5,851,488
Liabilities
$1,837,739
Net assets
$4,013,749
Revenue
$5,389,078
Expenses
$5,578,399
Net income
-$189,321
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.85$1.84$4.01$5.39$5.58$0.19
2023Detailed filing. Detailed filing data is available for this year.$5.82$0.83$5.00$4.82$5.00$0.18
2022Detailed filing. Detailed filing data is available for this year.$6.03$0.91$5.12$4.03$4.37$0.33
2021Detailed filing. Detailed filing data is available for this year.$7.07$1.01$6.06$3.92$3.94$0.03
2020Detailed filing. Detailed filing data is available for this year.$7.23$1.11$6.12$3.59$3.37$0.21
2019Detailed filing. Detailed filing data is available for this year.$6.46$0.62$5.84$3.28$3.49$0.22
2018Detailed filing. Detailed filing data is available for this year.$6.61$0.63$5.98$3.22$3.01$0.21
2017Detailed filing. Detailed filing data is available for this year.$6.29$0.48$5.81$3.33$3.36$0.04
2016Detailed filing. Detailed filing data is available for this year.$8.43$2.64$5.79$4.19$3.02$1.16
2015Detailed filing. Detailed filing data is available for this year.$6.36$1.74$4.62$3.50$2.78$0.72
2014Detailed filing. Detailed filing data is available for this year.$4.98$1.07$3.91$3.45$2.60$0.85
2013Summary only. Only limited summary data is available for this year.$5.56$2.55$3.01$3.24$2.84$0.41
2012Summary only. Only limited summary data is available for this year.$4.44$1.80$2.64$3.00$4.07$1.07
2011Summary only. Only limited summary data is available for this year.$4.16$0.44$3.72$3.68$2.75$0.93
2010Summary only. Only limited summary data is available for this year.$3.21$0.42$2.79$3.20$3.57$0.37
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 12, 2025
Return Version
2024v5.2
Gross Receipts
$5,926,651
Mission and Program Overview

Mission

To represent the members as a single organization for purposes of securing adequate wages, fringe benefits, reasonable working conditions, and to promote the social awareness of its members.

see schedule o

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,698,293$3,648,164▼ $50,129
Investments in Publicly Traded Securities$1,336,116$1,404,640▲ $68,524
Accounts Receivable$414,313$480,523▲ $66,210
Cash and Non-Interest-Bearing Accounts$150,252$139,753▼ $10,499
Savings and Temporary Cash Investments$147,178$104,949▼ $42,229
Prepaid Expenses and Deferred Charges$76,969$56,404▼ $20,565
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$5,823,121$5,851,488▲ $28,367
Other Assets Total$0$17,055▲ $17,055
Liabilities
Other Liabilities$471,570$1,359,044▲ $887,474
Accounts Payable and Accrued Expenses$354,890$384,945▲ $30,055
Mortgage Notes Payable Secured by Investment Property$0$93,750▲ $93,750
Grants Payable$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$826,460$1,837,739▲ $1,011,279
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,996,661$4,013,749▼ $982,912
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$4,996,661$4,013,749▼ $982,912
Total Liabilities and Net Assets / Fund Balance$5,823,121$5,851,488▲ $28,367

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,153,536$2,090,372$4,243,908
Other Land Buildings$474,741$557,998$1,032,739
Equipment$373,166$614,067$987,233
Land$646,721-$646,721
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
William B YoungPresidentFT$47,154$220,744$267,898
Yvonne AcostaDirector of Operations-$150,899$34,486$185,385
Juvien GalzoteMember Service Representative-$129,982$37,329$167,311
Patrick BiggersLabor Representative-$118,901$39,153$158,054
Lester HarveyDirectorFT$107,669$37,309$144,978
Kelly BuellFinance Manager/bookkeeper-$124,292$16,709$141,001
Dave Brown - PastExecutive DirectorFT$98,671$12,103$110,774
Evan PetersenExecutive DirectorFT$87,850$20,813$108,663
Alicia LopezVice President - Past-$2,833-$2,833

Board Members and Trustees

NameTitle
Jose SantosVice President
Alejandro BarraganDirector
Allison DoubledayDirector
Antonio LeonDirector
Charles RobertsDirector
Danny CalderonDirector
Gustavo CastanedaDirector
Jason BeemanDirector
Jason FranksDirector
Joseph JimenezDirector
Juan AndradeDirector
Kevin SeguinDirector
Nick PadillaDirector
Oliver SisonDirector
Parker MorrisDirector
Rick BlevinsDirector
Roger DoyleDirector
Sandra LongneckerDirector
Scott HadeenDirector
Timothy GarfinDirector
Wesley MartinelliDirector
Christopher LoucksDirector - Past
Fernando LopezDirector - Past
Joel RamosDirector - Past
Moses SalasDirector - Past
Rafael CasillasDirector - Past
Ron WhiteDirector - Past
Roxanne VillarrealSecretary
Joshua NeiheiselSgt at Arms
Mike HylandTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Muna Busailah PCLegal Services1055 E COLORADO BLVD STE 320, Pasadena, CA 91106$120,660
Ryan Sherman ConsultingConsulting820 WILD BERRY LN, Rocklin, CA 95765$109,634
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,325,733
Investment Income
$82,137
Other Revenue
$1,981,208
Change in Net Assets
$-189,321

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,389,078
Revenue Not Reported on Form 990
$7,581
Total Revenue per Audited Statements
$5,396,659
Total Revenue per Form 990
$5,389,078
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,902,447
Other Expenses$2,273,766
Grants and Similar Amounts Paid$171,562
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$1,576,763
Current Officers, Directors, Trustees, and Key Employees---$635,146
Fees for Services Legal---$383,511
Occupancy---$318,173
Travel---$316,919
Other Employee Benefits---$309,973
Benefits to Members---$230,624
Pension Plan Contributions---$220,345
Grants to Domestic Individuals---$171,562
Payroll Taxes---$160,220
Fees for Services Other---$145,464
Office Expenses---$109,754
Other Expenses---$106,016
Information Technology---$84,798
Insurance---$82,812
Fees for Services Accounting---$60,620
Conferences and Meetings---$26,935
Fees for Service Investment Mgmnt Fees---$14,028
All Other Expenses---$11,757
Total Functional Expenses$0$0$0$5,578,399

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$5,578,399
Total Expenses per Audited Statements$5,578,399
Total Expenses per Form 990$5,578,399
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
Lawsuit Settlement$750,000
Exchanges$441,073
Automobile Loans$167,971
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 governing body and approve significant decisions of the governing body.”

PART VI, LINE 11B:

“Form 990 was distributed to all of the association's officers and reviewed during their executive board meeting before it was filed.”

PART VI, LINE 12C:

“Officers are required to notify the association of any changes in their interest that could give rise to conflict.”

PART VI, LINE 15:

“Officers compensation is approved by the membership and is described in the association's by-laws.”

PART VI, LINE 19:

“The association's by-laws, conflict of interest policy, and financial statements are maintained in the association's office and are available upon request. Additionally, copies of financial statements are distributed to the board of directors on a regular basis.”

PART VII:

“Dave brown, executive director, resigned during 2024.”

PART VII:

“Alicia lopez, vice president, resigned during 2024.”

PART VII:

“Fernando lopez, director, resigned during 2024.”

PART VII:

“Christopher loucks, director, resigned during 2024.”

PART VII:

“Rafael casillas, director, resigned during 2024.”

PART VII:

“Moses salas, director, resigned during 2024.”

PART VII:

“Joel ramos, director, resigned during 2024.”

PART VII:

“Ron white, director, resigned during 2024.”

Filing and Contact Details

Filer

Filer Name
Riverside Sheriffs' Association
EIN
95-6203844
In Care Of
% KELLY BUELL
Phone
9516535152
Address
21810 Cactus Ave, Riverside, CA 92518

Signing Officer

Name
Jose Santos
Title
Interim President
Phone
9516535152
Signed
2025-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jose Santos
Formed
1967
Legal Domicile
CA
Voting Board Members
27
Independent Board Members
24
Employees
28
Volunteers
0

Preparer

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

Additional Explanations

PART I, LINE 1:

“To represent the members as a single organization for purposes of securing adequate wages, fringe benefits, reasonable working conditions, and to promote the social awareness of its members.”

PART XI, LINE 8 - PRIOR PERIOD ADJUSTMENT:

“The association was involved in two lawsuits that were settled after the 2023 form 990 was filed.”

PART XI, LINE 9 - OTHER CHANGES TO NET ASSETS:

“A liability for $8,828 due to the rsa pac fund at the beginning of 2024 was written off during 2024.”

Financial Statement Notes

PART X, LINE 2:

“No provision for federal or state income tax is made. The association is exempt from federal income tax under internal revenue code section 501(c)(5) and california income tax under revenue and taxation code section 23701a. Accounting principles generally accepted in the united states of america require 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.”

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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
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR OF OPERATIONS
IRS990/Form990PartVIISectionAGrp/TitleTxt2MEMBER SERVICE REPRESENTATIVE
IRS990/Form990PartVIISectionAGrp/TitleTxt3LABOR REPRESENTATIVE
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5FINANCE MANAGER/BOOKKEEPER
IRS990/Form990PartVIISectionAGrp/TitleTxt6EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8VICE PRESIDENT - PAST
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR - PAST
IRS990/Form990PartVIISectionAGrp/TitleTxt14SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR - PAST
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR - PAST
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR - PAST
IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt23DIRECTOR - PAST

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