San Joaquin County Deputy Sheriff's Association

Nonprofit profile at a glance

EIN
941656458
IRS 990 coverage
2014–2025
Forms available
Form 990 2025
Location
Stockton, CA, USA
Phone
2094565841
Rating
65
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$1,122,680
Expenses
$948,050
Assets
$2,043,976
Liabilities
$285,157

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

Leadership & pay

11 people listed

Executive titles in this filing

  • BRIAN MCELWAIN (PRESIDENT)
  • MATT FELBER (VICE PRESIDENT)

Highest reported compensation

  • RANDY BEINTEMA (TREASURER): $21,600 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Assist and promote the local deputy sheriffs in san joaquin county

What it reported doing in 2025

Porac and other lobbying - the san joaquin county deputy sheriff's association and members are part of peace officers research association of California (porac). Porac represent California peace officers statewide. Porac identifies safety needs to its members along with providing other benefits such insurance and retiree medical benefits. The porac legal defense fund protects the legal rights of its members. In addition the association and porac are advocates for legislation that keeps officers and their families safe.

Operating model

Revenue model
Membership-supported. 90% of the money available for current operations came from membership dues.
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 - A large share of available resources goes toward mission work and most voting board members are independent. The filing does not identify recipients for some grant dollars and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 64
  • Transparency & Controls: 53
  • Accountability: 79
  • Sustainability: 61
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 67.9%; rating input score 68
  • Program expense ratio: 80.4%; rating input score 80
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 83.3%; rating input score 83; 1st percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 0%; rating input score 0; 15th 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: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 15.6%; rating input score 66; 66th percentile among comparable filings
  • Total-asset coverage ratio: 2.16; rating input score 67; 67th percentile among comparable filings
  • Liabilities to assets ratio: 0.14; rating input score 30; 30th percentile among comparable filings
  • Officer compensation ratio: 2.3%; rating input score 54; 54th percentile among comparable filings

Growth

  • Program expense growth: 3.5% per year; rating input score 100; 29th percentile among comparable filings
  • Revenue growth: 4.6% per year; rating input score 100; 35th percentile among comparable filings
  • Asset growth: 8.7% per year; rating input score 100; 50th percentile among comparable filings

Details

  • Where the money goes: 67.9% of revenue deployed · 80.4% of spending went to programs
  • Governance: 11 of 11 board members independent · 4 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $762K in reported program spending
  • Leadership: top reported pay $22K · 11 people listed
  • Consistency: 20 of 22 current checks pass · 2 findings to review
  • Schedules: 3 filed schedules · includes grants
  • Filing history: 12 filing years from 2014 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 0/100.
  • Review — Accountability: Governance controls: 3 of 7 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.
  • Moderate — Sustainability: Liabilities to assets ratio scored 30/100.
  • Review — Sustainability: Officer compensation ratio scored 54/100.