Sheriffs' Relief Association of Los Angeles County

Nonprofit profile at a glance

EIN
951217845
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Whittier, CA, USA
Phone
5629467081
Rating
64
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$6,922,488
Expenses
$5,091,654
Assets
$60,744,533
Liabilities
$56,540,156

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

Leadership & pay

12 people listed

Executive titles in this filing

  • MIKE ABDEEN (VICE-PRESIDENT)
  • DIANE STONE (PRESIDENT)

Highest reported compensation

  • WILLIAM MCSWEENEY (GENERAL MANAGER): $237,040 total reported compensation

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

Overview

Mission

A nonprofit corporation organized to provide relief and death benefits to employees of the l.a. County sheriff's department and their families, retired employees and surviving spouses of former members of the association - honorary members.

What it reported doing in 2024

The sheriffs' relief association of los angeles county holds various events for the benefit of its members and their families.

Operating model

Revenue model
Membership-supported. 64% 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 - 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 few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence.

Rating breakdown

  • Financial Efficiency: 47
  • Transparency & Controls: 64
  • Accountability: 88
  • Sustainability: 75
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 46.7%; rating input score 47
  • Program expense ratio: 63.5%; rating input score 64
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 26.4%; rating input score 82; 82nd percentile among comparable filings
  • Total-asset coverage ratio: 11.93; rating input score 92; 92nd percentile among comparable filings
  • Liabilities to assets ratio: 0.93; rating input score 7; 7th percentile among comparable filings
  • Officer compensation ratio: 2.6%; rating input score 72; 72nd percentile among comparable filings

Growth

  • Program expense growth: 8.6% per year; rating input score 100; 59th percentile among comparable filings
  • Revenue growth: 1.3% per year; rating input score 100; 17th percentile among comparable filings
  • Asset growth: 6.1% per year; rating input score 100; 40th percentile among comparable filings

Details

  • Where the money goes: 46.7% of revenue deployed · 63.5% of spending went to programs
  • Governance: 11 of 11 board members independent · 5 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $3.2M in reported program spending
  • Leadership: top reported pay $237K · 12 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 27 of 28 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes executive pay
  • Filing history: 13 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 2 filed related-organization links
  • 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 47/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 7/100.