Marin County Deputy Sheriffs Assn

Nonprofit profile at a glance

EIN
237107072
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
San Rafael, CA, USA
Phone
7079754299
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$514,563
Expenses
$522,139
Assets
$882,318
Liabilities
$0

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

Leadership & pay

20 people listed

Executive titles in this filing

  • JUSTIN SWIFT (President)
  • DAVID CHELLSON (Vice President)
  • DAVE ESTES (Vice President)

Highest reported compensation

  • JUSTIN SWIFT (President): $4,944 total reported compensation
  • KYLE LORENZ (Treasurer): $3,626 total reported compensation
  • KEVIN HUCK (Secretary): $2,307 total reported compensation

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

Overview

Mission

Labor org - 501 (c) (5)

Operating model

Revenue model
Earned-program. 90% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 68
  • Transparency & Controls: 90
  • Accountability: 53
  • Sustainability: 50
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 76%; rating input score 76
  • Program expense ratio: 78.2%; rating input score 78
  • Fundraising efficiency: $0 raised per $1 spent on fundraising; rating input score 1; 1st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 66.7%; rating input score 67; 14th percentile among comparable filings
  • Governance controls: 3 of 9 controls in place; rating input score 33
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -1.5%; rating input score 31; 31st percentile among comparable filings
  • Total-asset coverage ratio: 1.69; rating input score 60; 60th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 3.2%; rating input score 57; 57th percentile among comparable filings

Growth

  • Program expense growth: 0.9% per year; rating input score 100; 21st percentile among comparable filings
  • Revenue growth: 0.8% per year; rating input score 100; 18th percentile among comparable filings
  • Asset growth: 3.9% per year; rating input score 100; 34th percentile among comparable filings

Details

  • Where the money goes: 76% of revenue deployed · 78.2% of spending went to programs
  • Governance: 10 of 15 board members independent · 3 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $522K in reported program spending
  • Leadership: top reported pay $5K · 20 people listed
  • Consistency: 16 of 16 current checks pass
  • Schedules: 5 filed schedules
  • Filing history: 12 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 7 filed money-flow records
  • 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 — Accountability: Governance controls: 5 of 8 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 1/100.
  • Moderate — Sustainability: Operating margin scored 31/100.
  • Review — Sustainability: Officer compensation ratio scored 57/100.