Smud Public Safety Officers Association

Nonprofit profile at a glance

EIN
832194767
IRS 990-EZ coverage
2021–2025
Forms available
Form 990-EZ 2025
Location
Sacramento, CA, USA
Phone
7076288535
Rating
91
Verdict
STRONG
Rating confidence
Moderate
Sector
Labor Unions

Reported finances

Revenue
$68,330
Expenses
$50,530
Assets
$168,844
Liabilities
$0

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

Leadership & pay

5 people listed

Executive titles in this filing

  • ROY TODD (PRESIDENT)
  • KIRK FALLSTEAD (VICE PRESIDENT)

People named in this filing

  • ROY TODD (PRESIDENT)
  • JENNA MCCOY (SECRATARY)
  • JEREMIAH CHRISTENSEN (TREASURER)

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

Exclusive representative in labor relations activities.

What it reported doing in 2025

Retained labor relations law firm to negotiate enforcement of memorandums of understanding and side letters of agreement on behalf of members.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 62% for direct work, and 38% for member benefits.

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: 84
  • Transparency & Controls: 100
  • Sustainability: 73
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 74%; rating input score 74
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: 26.1%; rating input score 77; 77th percentile among comparable filings
  • Total-asset coverage ratio: 3.34; rating input score 77; 77th 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: 7.7% per year; rating input score 100; 66th percentile among comparable filings
  • Revenue growth: 1.6% per year; rating input score 100; 56th percentile among comparable filings
  • Asset growth: 21.6% per year; rating input score 100; 85th percentile among comparable filings

Details

  • Where the money goes: 74% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $51K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 5 filing years from 2021 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.