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← SACRAMENTO COUNTY DEPUTY SHERIFFS ASSOCIATION INC

Form 990 for tax year 2022

Filed by SACRAMENTO COUNTY DEPUTY SHERIFFS ASSOCIATION INC.

Totals

Total revenue
$3,551,397
Total expenses
$3,294,380
Contributions and grants received
$0
Grants paid
$106,747
Program service revenue
$3,472,434
Investment income
$66,319
Other revenue
$12,644
Total assets, end of year
$7,197,273
Total liabilities, end of year
$76,886
Net assets or fund balances, end of year
$7,120,387
Program services expenses (Part IX)
$2,637,729
Management and general expenses
$656,651
Fundraising expenses
$0
Program service expenses (Part III)
$2,637,729

Program services were 80.1% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 2a · Program service revenue: INDEPENDENT EXPENDITURES

    total $25,000 · related or exempt $25,000

  • 2b · Program service revenue: Membership Dues & Assessments

    total $1,994,222 · related or exempt $1,994,222

  • 2c · Program service revenue: OFFICER RELEASE TIME REV

    total $1,082,345 · related or exempt $1,082,345

  • 2d · Program service revenue: OPTIONAL MEMBER BENEFITS

    total $239,954 · related or exempt $239,954

  • 2e · Program service revenue: PAC PROGRAM REVENUE

    total $115,368 · related or exempt $115,368

  • 2f · All other program service revenue

    total $15,545 · related or exempt $15,545

  • 3 · Investment income

    total $85,666 · related or exempt $85,666

  • 4 · Income from investment of tax-exempt bond proceeds

    total $0

  • 5 · Royalties

    total $0

  • 6d · Net rental income or loss

    total $0

  • 7a · Gross sales of assets other than inventory

    securities $195,044

  • 7b · Less cost or other basis and sales expenses

    securities $210,918 · other assets $3,473

  • 7c · Gain or loss

    securities -$15,874 · other assets -$3,473

  • 7d · Net gain or loss

    total -$19,347 · related or exempt -$19,347

  • 8c · Net income from fundraising events

    total $0

  • 9c · Net income from gaming

    total $0

  • 10c · Net income from sales of inventory

    total $0

  • 11a · Other revenue: DEPUTY MAGAZINE REVENUE

    total $8,000 · related or exempt $8,000

  • 11b · Other revenue: MISCELLANEOUS INCOME

    total $3,901 · related or exempt $3,901

  • 11c · Other revenue: PROMOTIONAL ITEMS REVENUE

    total $743 · related or exempt $743

  • 11e · Other revenue, total

    $12,644

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $92,497 · program services $92,497

  • 2 · Grants to domestic individuals

    total $14,250 · program services $14,250

  • 3 · Grants to foreign organizations and individuals

    total $0

  • 4 · Benefits paid to or for members

    total $226,788 · program services $226,788

  • 5 · Compensation of officers, directors and key employees

    total $1,110,434 · program services $860,363 · management and general $250,071

  • 6 · Compensation of disqualified persons

    total $0

  • 7 · Other salaries and wages

    total $269,187 · program services $215,349 · management and general $53,838

  • 8 · Pension plan contributions

    total $9,038 · program services $7,230 · management and general $1,808

  • 9 · Other employee benefits

    total $62,028 · program services $49,622 · management and general $12,406

  • 10 · Payroll taxes

    total $60,909 · program services $48,847 · management and general $12,062

  • 11a · Fees: management

    total $0

  • 11b · Fees: legal

    total $200,317 · program services $200,317

  • 11c · Fees: accounting

    total $22,500 · management and general $22,500

  • 11d · Fees: lobbying

    total $0

  • 11e · Fees: professional fundraising services

    total $0

  • 11f · Fees: investment management

    total $31,088 · management and general $31,088

  • 11g · Fees: other

    total $0

  • 12 · Advertising and promotion

    total $0

  • 13 · Office expenses

    total $43,131 · management and general $43,131

  • 14 · Information technology

    total $0

  • 15 · Royalties

    total $0

  • 16 · Occupancy

    total $125,395 · program services $56,864 · management and general $68,531

  • 17 · Travel

    total $31,930 · management and general $31,930

  • 18 · Travel or entertainment for public officials

    total $0

  • 19 · Conferences, conventions and meetings

    total $0

  • 20 · Interest

    total $0

  • 21 · Payments to affiliates

    total $0

  • 22 · Depreciation, depletion and amortization

    total $72,051 · management and general $72,051

  • 23 · Insurance

    total $0

  • 24a · Other expenses: MEMBERSHIP EXPENSES

    total $213,634 · program services $213,634

  • 24b · Other expenses: ASSOCIATION FUNDED BENEFITS

    total $163,203 · program services $163,203

  • 24c · Other expenses: INDEPENDENT EXPENDITURE EXP

    total $153,600 · program services $153,600

  • 24d · Other expenses: PAC PROGRAM-SEPARATE ENTITY

    total $127,001 · program services $127,001

  • 24e · All other expenses

    total $265,399 · program services $208,164 · management and general $57,235

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,809,948 · end of year $1,803,371

  • 2 · Savings and temporary cash investments

    beginning of year $368,602 · end of year $500,053

  • 3 · Pledges and grants receivable

    end of year $0

  • 4 · Accounts receivable

    beginning of year $89,082 · end of year $99,291

  • 5 · Loans and receivables from officers and key people

    end of year $0

  • 6 · Loans and receivables from disqualified persons

    end of year $0

  • 7 · Other notes and loans receivable

    end of year $0

  • 8 · Inventories for sale or use

    end of year $0

  • 9 · Prepaid expenses and deferred charges

    beginning of year $36,346 · end of year $83,384

  • 10a · Land, buildings and equipment: cost or other basis

    $1,925,639

  • 10b · Land, buildings and equipment: accumulated depreciation

    $426,994

  • 10c · Land, buildings and equipment, net

    beginning of year $1,532,481 · end of year $1,498,645

  • 11 · Investments: publicly traded securities

    beginning of year $3,746,269 · end of year $3,209,722

  • 12 · Investments: other securities

    end of year $0

  • 13 · Investments: program-related

    end of year $0

  • 14 · Intangible assets

    beginning of year $573 · end of year $0

  • 15 · Other assets

    beginning of year $56,934 · end of year $2,807

  • 17 · Accounts payable and accrued expenses

    beginning of year $62,020 · end of year $46,542

  • 19 · Deferred revenue

    end of year $6,000

  • 25 · Other liabilities

    beginning of year $11,738 · end of year $24,344

  • 27 · Net assets without donor restrictions

    beginning of year $7,253,993 · end of year $6,927,644

  • 28 · Net assets with donor restrictions

    beginning of year $312,484 · end of year $192,743

Mission and programs · 2022

Mission

TO PROVIDE LABOR NEGOTIATION, CONTRACT ADMINISTRATION, AND SOCIAL AND BENEFIT SERVICES TO ITS MEMBERS.

  • THE SCDSA PROVIDES SOCIAL INTERACTION AMONG MEMBERS,PROVIDES REPRESENTATION BEFORE REGULATORY BODIES AND COURTS OF LAW AND SERVES AS COLLECTIVE BARGAINING AGENT FOR ITS MEMBERS.

    Expenses $2,637,729

As filed on the 2022 return.

Listed in Part VII

  • Chuck Pfau

    Vice President

    Total calculated
    $386,731
    From this org
    $224,233
    From related orgs
    $0
    Other
    $162,498
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $211,733
    Bonus
    not reported
    Other
    $12,500
    Deferred
    $150,027
    Nontaxable benefits
    $12,471
    Filer's total
    $386,731

  • Nate Seger

    President

    Total calculated
    $380,313
    From this org
    $233,399
    From related orgs
    $0
    Other
    $146,914
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $220,399
    Bonus
    not reported
    Other
    $13,000
    Deferred
    $124,468
    Nontaxable benefits
    $22,446
    Filer's total
    $380,313

  • Taizo Takahashi

    BUSINESS AGENT

    Total calculated
    $324,785
    From this org
    $199,041
    From related orgs
    $0
    Other
    $125,744
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $186,041
    Bonus
    not reported
    Other
    $13,000
    Deferred
    $105,156
    Nontaxable benefits
    $20,588
    Filer's total
    $324,785

  • Rodger Engelsgaard

    Business Agent

    Total calculated
    $18,553
    From this org
    $10,952
    From related orgs
    $0
    Other
    $7,601
    Hours/week
    0

    Schedule J breakdown matched by us

    Base
    $10,452
    Bonus
    not reported
    Other
    $500
    Deferred
    $6,130
    Nontaxable benefits
    $1,471
    Filer's total
    $18,553

  • Kevin Mickelson

    President

    Total calculated
    $52
    From this org
    $0
    From related orgs
    $0
    Other
    $52
    Hours/week
    0

    Schedule J breakdown matched by us

    Base
    not reported
    Bonus
    not reported
    Other
    not reported
    Deferred
    $25
    Nontaxable benefits
    $27
    Filer's total
    $52

  • Stephen Roberts

    Director

    Total calculated
    $0
    Hours/week
    2

  • Bonnie Lau

    Director

    Total calculated
    $0
    Hours/week
    2

  • Gabe Maggini

    Secretary

    Total calculated
    $0
    Hours/week
    2

  • Darren Benato

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Brandon Gayman

    TREASURER

    Total calculated
    $0
    Hours/week
    2

  • Carrie Lowe

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Gen Saelee

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Steve Carrozo

    Director

    Total calculated
    $0
    Hours/week
    2

  • Patrick Rowe

    Director

    Total calculated
    $0
    Hours/week
    2

  • Nick Sareeram

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 2 · Substantiation required before reimbursing expenses

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Provenance

Return type
form_990
Tax year
2022
Filed
13 November 2023
IRS schema version
2022v5.0
Source object
202333179349306263

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