Deputy Sheriff's Association of San Dieg

Nonprofit profile at a glance

EIN
951953482
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Poway, CA, USA
Phone
8584869009
Rating
64
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$3,771,960
Expenses
$2,854,455
Assets
$14,487,006
Liabilities
$655,490

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • MICHAEL O'DEANE (PRESIDENT)

People named in this filing

  • TIMOTHY RICHARDS (DIRECTOR)
  • CHRISTOPHER ALLEN (DIRECTOR)
  • BRIAN BENTLEY (DIRECTOR)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Negotiates wages and benefits on behalf of members. Also provides benefits, professional services, insurance, legislative representation, access to store merchandise, and social and recreational activities.

What it reported doing in 2024

Provided temporary assistance to members in need based upon pre-established criteria. Provided full service and disability to members. Provided labor & professional information to members and public service information (crime prevention and safety) to the general public. Provided services to members for organized events promoting unity. Provided legal assistance to members on job related cases. Provided a vehicle for lobbying on issues and candidates which affect the association and its members.number of members served: 4074

Operating model

Revenue model
Earned-program. 89% of the money available for current operations came from fees and other program revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and the filing does not identify recipients for some grant dollars.

Rating breakdown

  • Financial Efficiency: 42
  • Transparency & Controls: 65
  • Accountability: 94
  • Sustainability: 82
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 42.1%; rating input score 42
  • Program expense ratio: 55.6%; rating input score 56
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 85.7%; rating input score 86; 1st percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 9.1%; rating input score 9; 12th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Yes; rating input score 100

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 6 of 7 controls in place; rating input score 86
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 24.3%; rating input score 81; 81st percentile among comparable filings
  • Total-asset coverage ratio: 5.08; rating input score 84; 84th percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 71; 71st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 91; 91st percentile among comparable filings

Growth

  • Program expense growth: 3.2% per year; rating input score 100; 28th percentile among comparable filings
  • Revenue growth: 3.3% per year; rating input score 100; 29th percentile among comparable filings
  • Asset growth: 7% per year; rating input score 100; 45th percentile among comparable filings

Details

  • Where the money goes: 42.1% of revenue deployed · 55.6% of spending went to programs
  • Governance: 9 of 9 board members independent · 6 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $1.6M in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 24 of 26 current checks pass · 2 findings to review
  • Schedules: 4 filed schedules · includes grants and related organizations
  • Filing history: 14 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Mission deployment rate scored 42/100.
  • High — Transparency & Controls: Grant itemization coverage scored 9/100.
  • Review — Financial Efficiency: Program expense ratio scored 56/100.
  • Review — Accountability: Governance controls: Whistleblower policy not reported.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.