Form 990 for tax year 2024
Filed by SACRAMENTO COUNTY DEPUTY SHERIFFS ASSOCIATION INC.
Totals
- Total revenue
- $4,329,682
- Total expenses
- $3,756,586
- Contributions and grants received
- $0
- Grants paid
- $128,155
- Program service revenue
- $4,108,217
- Investment income
- $206,455
- Other revenue
- $15,010
- Total assets, end of year
- $9,512,810
- Total liabilities, end of year
- $48,346
- Net assets or fund balances, end of year
- $9,464,464
- Program services expenses (Part IX)
- $3,060,670
- Management and general expenses
- $695,916
- Fundraising expenses
- $0
- Program service expenses (Part III)
- not reported
Program services were 81.5% 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: Membership Dues & Assessments
total $2,247,056 · related or exempt $2,247,056
-
2b · Program service revenue: OFFICER RELEASE TIME REV
total $1,399,414 · related or exempt $1,399,414
-
2c · Program service revenue: OPTIONAL MEMBER BENEFITS
total $310,707 · related or exempt $310,707
-
2d · Program service revenue: PAC PROGRAM REVENUE
total $131,180 · related or exempt $131,180
-
2e · Program service revenue: SOCIAL ACTIVITIES REVENUE
total $19,660 · related or exempt $19,660
-
2f · All other program service revenue
total $200 · related or exempt $200
-
3 · Investment income
total $162,392 · related or exempt $162,392
-
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 $1,440,360
-
7b · Less cost or other basis and sales expenses
securities $1,396,297
-
7c · Gain or loss
securities $44,063
-
7d · Net gain or loss
total $44,063 · related or exempt $44,063
-
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 $8,350 · related or exempt $8,350
-
11b · Other revenue: MISCELLANEOUS INCOME
total $6,040 · related or exempt $6,040
-
11c · Other revenue: PROMOTIONAL ITEMS REVENUE
total $620 · related or exempt $620
-
11e · Other revenue, total
$15,010
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $109,305 · program services $109,305
-
2 · Grants to domestic individuals
total $18,850 · program services $18,850
-
3 · Grants to foreign organizations and individuals
total $0
-
4 · Benefits paid to or for members
total $311,738 · program services $311,738
-
5 · Compensation of officers, directors and key employees
total $1,270,848 · program services $1,088,620 · management and general $182,228
-
6 · Compensation of disqualified persons
total $0
-
7 · Other salaries and wages
total $355,821 · program services $296,616 · management and general $59,205
-
8 · Pension plan contributions
total $11,774 · program services $9,419 · management and general $2,355
-
9 · Other employee benefits
total $73,474 · program services $58,779 · management and general $14,695
-
10 · Payroll taxes
total $73,465 · program services $62,017 · management and general $11,448
-
11a · Fees: management
total $0
-
11b · Fees: legal
total $253,446 · program services $253,446
-
11c · Fees: accounting
total $21,890 · management and general $21,890
-
11d · Fees: lobbying
total $0
-
11e · Fees: professional fundraising services
total $0
-
11f · Fees: investment management
total $37,970 · management and general $37,970
-
11g · Fees: other
total $0
-
12 · Advertising and promotion
total $0
-
13 · Office expenses
total $96,224 · management and general $96,224
-
14 · Information technology
total $0
-
15 · Royalties
total $0
-
16 · Occupancy
total $172,315 · program services $77,542 · management and general $94,773
-
17 · Travel
total $33,325 · management and general $33,325
-
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 $64,614 · management and general $64,614
-
23 · Insurance
total $9,392 · management and general $9,392
-
24a · Other expenses: MEMBERSHIP EXPENSES
total $251,203 · program services $251,203
-
24b · Other expenses: ASSOCIATION FUNDED BENEFITS
total $155,825 · program services $155,825
-
24c · Other expenses: PAC PROGRAM-SEPARATE ENTITY
total $119,900 · program services $119,900
-
24d · Other expenses: LEGISLATIVE EXPENSES
total $60,000 · program services $60,000
-
24e · All other expenses
total $255,207 · program services $187,410 · management and general $67,797
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $892,146 · end of year $667,141
-
2 · Savings and temporary cash investments
beginning of year $1,832,731 · end of year $1,387,118
-
3 · Pledges and grants receivable
end of year $0
-
4 · Accounts receivable
beginning of year $113,896 · end of year $136,864
-
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
beginning of year $43,115 · end of year $139,330
-
8 · Inventories for sale or use
end of year $0
-
9 · Prepaid expenses and deferred charges
beginning of year $83,965 · end of year $99,605
-
10a · Land, buildings and equipment: cost or other basis
$2,234,095
-
10b · Land, buildings and equipment: accumulated depreciation
$548,201
-
10c · Land, buildings and equipment, net
beginning of year $1,706,139 · end of year $1,685,894
-
11 · Investments: publicly traded securities
beginning of year $3,871,267 · end of year $5,396,858
-
12 · Investments: other securities
end of year $0
-
13 · Investments: program-related
end of year $0
-
14 · Intangible assets
end of year $0
-
15 · Other assets
beginning of year $548 · end of year $0
-
17 · Accounts payable and accrued expenses
beginning of year $45,730 · end of year $39,706
-
19 · Deferred revenue
beginning of year $2,500
-
25 · Other liabilities
beginning of year $15,504 · end of year $8,640
-
27 · Net assets without donor restrictions
beginning of year $8,202,980 · end of year $9,176,291
-
28 · Net assets with donor restrictions
beginning of year $277,093 · end of year $288,173
Mission and programs · 2024
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.
As filed on the 2024 return.
Listed in Part VII
-
Nathan SegerNATHAN SEGER
President
- Total calculated
- $425,662
- From this org
- $261,955
- From related orgs
- $0
- Other
- $163,707
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $247,005
- Bonus
- not reported
- Other
- $14,950
- Deferred
- $139,523
- Nontaxable benefits
- $24,184
- Filer's total
- $425,662
-
Brandon GaymanBRANDON GAYMAN
Vice President
- Total calculated
- $425,444
- From this org
- $261,954
- From related orgs
- $0
- Other
- $163,490
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $247,004
- Bonus
- not reported
- Other
- $14,950
- Deferred
- $139,306
- Nontaxable benefits
- $24,184
- Filer's total
- $425,444
-
Nicholas SareeramNICHOLAS SAREERAM
BUSINESS AGENT
- Total calculated
- $309,555
- From this org
- $191,694
- From related orgs
- $0
- Other
- $117,861
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $179,094
- Bonus
- not reported
- Other
- $12,600
- Deferred
- $99,737
- Nontaxable benefits
- $18,124
- Filer's total
- $309,555
-
Taizo TakahashiTAIZO TAKAHASHI
MEMBER AGENT
- Total calculated
- $110,189
- From this org
- $70,298
- From related orgs
- $0
- Other
- $39,891
- Hours/week
- 24
-
Dario BarronDARIO BARRON
Director
- Total calculated
- $0
- Hours/week
- 2
-
Bonnie LauBONNIE LAU
Director
- Total calculated
- $0
- Hours/week
- 2
-
Gabriel MagginiGABRIEL MAGGINI
Secretary
- Total calculated
- $0
- Hours/week
- 2
-
George ParsonsGEORGE PARSONS
DIRECTOR
- Total calculated
- $0
- Hours/week
- 2
-
Darren BenatoDARREN BENATO
TREASURER
- Total calculated
- $0
- Hours/week
- 2
-
Carrie LoweCARRIE LOWE
DIRECTOR
- Total calculated
- $0
- Hours/week
- 2
-
Gen SaeleeGEN SAELEE
DIRECTOR
- Total calculated
- $0
- Hours/week
- 2
-
Stephen CarrozoSTEPHEN CARROZO
Director
- Total calculated
- $0
- Hours/week
- 2
-
Patrick RowePATRICK ROWE
Director
- Total calculated
- $0
- Hours/week
- 2
-
Joshua WannerJOSHUA WANNER
DIRECTOR
- Total calculated
- $0
- Hours/week
- 2
-
Chuck Pfau
Vice President
- Total calculated
- $0
- Hours/week
- 0
-
Taizo Takahashi
Business Agent
- Total calculated
- $0
- Hours/week
- 0
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
-
$20,000
SPONSORSHIP
-
$15,600
RIDER SPONSORSHIPS
-
$9,000
SPONSORSHIP
-
NORCAL COPS CHAPTER
$5,250
SPONSORSHIP
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.
-
501(C)3 · PROVIDE ASSISTANCE FOR FAMILIES OF FALLEN OFFICERS · CA · controlled entity
-
501(C)8 · PROVIDE A LEGAL DEFENSE PLAN TO MEMBERS · CA · controlled entity
Provenance
- Return type
- form_990
- Tax year
- 2024
- Filed
- 17 November 2025
- IRS schema version
- 2024v5.2
- Source object
- 202533219349309928
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