Modoc County Sheriffs Office Canine Association
Nonprofit profile at a glance
- EIN
- 364792686
- IRS 990-EZ coverage
- 2022–2025
- Forms available
- Form 990-EZ 2025, Form 990-N 2021
- Location
- Alturas, CA, USA
- Phone
- 5302331360
- Rating
- 83
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Other Services - Specialty Animals
Reported finances
- Revenue
- $81,585
- Expenses
- $58,337
- Assets
- $259,649
- Liabilities
- $0
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
7 people listed
Executive titles in this filing
- Scott Swasey (President and Treasurer)
- Brad Williams (Vice President)
People named in this filing
- Scott Swasey (President and Treasurer)
- Brad Williams (Vice President)
- Valerie Flournoy (Secretary)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The purpose of the corporation is as follows: a) To unite in a common cause all local law enforcement agencies utilizing the services of the canine as a police tool. b) To promote a friendship and brotherhood among all those interested in the training and use of the canine in police work. c) To improve the image of the working police dog to the populace in general through improved public service in the prevention and detection of crime. d) To aid and assist those local law enforcement agencies making application for information concerning the establishment of canine sections within their respective governmental agency. e) To pass proposals, resolutions, amendments, etc. submitted by an Executive Board for the good of the Association. f) To improve the abilities of the law enforcement canine, thereby rendering better service to the community. g) To establish working relationships with local governing bodies to promote and support local law enforcement canine programs.
What it reported doing in 2025
Provision of all care and maintenance of Modoc County Sheriff's Office K9 officers. Training of handlers.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- Distribution model
- Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Reported officer compensation is a large share of total spending, which may reflect staffing concentration.
Rating breakdown
- Financial Efficiency: 82
- Transparency & Controls: 82
- Sustainability: 76
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 73.5%; rating input score 73
- Program expense ratio: 96.8%; rating input score 97
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 28.5%; rating input score 79; 79th percentile among comparable filings
- Total-asset coverage ratio: 4.45; rating input score 82; 82nd percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: 80.3% per year; rating input score 100; 96th percentile among comparable filings
- Revenue growth: 20.7% per year; rating input score 100; 90th percentile among comparable filings
- Asset growth: 26.1% per year; rating input score 100; 88th percentile among comparable filings
Details
- Where the money goes: 73.5% of revenue deployed · 96.8% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 3 filed program accomplishments · $56K in reported program spending
- Leadership: top reported pay $0 · 7 people listed
- Consistency: 9 of 9 current checks pass
- Schedules: 3 filed schedules
- Filing history: 4 filing years from 2022 to 2025
- Contacts: How to reach this organization
- 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.
- Review — Sustainability: Officer compensation ratio scored 56/100.