Napa County Deputy Sheriff's Association

Nonprofit profile at a glance

EIN
942508448
IRS 990 coverage
2023–2025
Forms available
Form 990 2025, Form 990-EZ 2024
Location
Napa, CA, USA
Phone
7072598673
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$179,003
Expenses
$168,716
Assets
$488,695
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • THOMAS KVAMME (VICE PRESIDENT)
  • CHARLIE SARNIK (PRESIDENT)

People named in this filing

  • ANTHONY SRINIVAS (MEMBER AT LARGE)
  • NICHOLAS DEGUILIO (MEMBER AT LARGE)
  • KENNETH VAN DYKE (SGT. REPRESENTATIVE)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Contributions to qualified charities, educational institutions, and community charitable programs.

What it reported doing in 2025

Dues are collected and special fundraising events are performed to make contributions to qualified charities, educational institution, and community charitable programs.

Operating model

Revenue model
Membership-supported. 97% of the money available for current operations came from membership dues.
Distribution model
Member-benefit provider. The nonprofit used 64% of its reported program spending for member benefits.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing does not identify recipients for some grant dollars and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 71
  • Transparency & Controls: 65
  • Accountability: 70
  • Sustainability: 60
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 77.5%; rating input score 78
  • Program expense ratio: 81.7%; rating input score 82
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 15th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 24.2%; rating input score 24; 42nd percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 5.7%; rating input score 48; 48th percentile among comparable filings
  • Total-asset coverage ratio: 2.9; rating input score 68; 68th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 5.9% per year; rating input score 100; 54th percentile among comparable filings
  • Revenue growth: 4.3% per year; rating input score 100; 44th percentile among comparable filings
  • Asset growth: 8.4% per year; rating input score 100; 58th percentile among comparable filings

Details

  • Where the money goes: 77.5% of revenue deployed · 81.7% of spending went to programs
  • Governance: 7 of 7 board members independent · 2 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $138K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 17 of 18 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 2 filing years from 2023 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.

  • High — Transparency & Controls: Grant itemization coverage scored 24/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • Moderate — Sustainability: Operating margin scored 48/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.