Sheriff Accountability Action FY2022 filing

Not tax-deductible

Durham, NC501(c)(4)Since 2017Community DevelopmentEIN 82-4042237Revenue $2.0M in FY2022

On file with the IRS732 9th St No 505, 27705-4803 · Durham, NCTax-exempt since Apr 2019

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Saa works with partner organizations to build a collective vision for an alternative role of sherrif make sure every person in the country knows where their Sheriff stands elect a wave of sheriffs who share that vision hold new sheriffs accountable for their promises and challenge long time sheriffs to follow their lead.

80¢ of each $1 spent went to programs.
$80K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Programs: Part IX · Pay: Part VII

Before you give

FY2022 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(4)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 6
filings with a surplus
Average surplus $126K a year · 8% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
80%
of spending
Looks good: 80% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$80K
to officers and key staff · 10% of spending
Looks good: pay to officers and key staff is 10% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
21 mo
of spending, in cash
Looks good: 20.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
8
named funders · $2.5M
Looks good: 8 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$14K
1% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.0M
+111% vs prior year
Spent
$801K
To programs
80%
Net assets
$1.4M
By yearFY2020–FY2025
Revenue
$2.0M
FY2022▲ +111%
Tap a bar for its year
Revenue by fiscal year
FY2020$910K
FY2021$926K
FY2022$2.0M
FY2023$1.4M
FY2024$2.3M
FY2025$1.9M
Expenses
$801K
FY2022▼ -31%
Tap a bar for its year
Expenses by fiscal year
FY2020$472K
FY2021$1.2M
FY2022$801K
FY2023$1.8M
FY2024$2.0M
FY2025$2.3M
Net assets
$1.4M
FY2022▲ +553%
Tap a bar for its year
Net assets by fiscal year
FY2020$441K
FY2021$209K
FY2022$1.4M
FY2023$1000K
FY2024$1.2M
FY2025$844K

From the FY2022 Form 990 (year ending June 2022) · figures checked against the IRS filing · see the original

990 PDF Claim
You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Apr 2019.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

80 cents of each dollar spent went to programs.

Program services 80% · $638K Management & general 11% · $92K Fundraising 9% · $71K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

6 people listed on the 990; $80K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2021); the FY2022 filing did not itemize Part VII
Executive Director
$80,000Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Max Rose’s $117K as Exec. Director/Non-Voting Sec 7/24 - 3/25 is at the 28th percentile of top reported officer pay among 2832 $1–10M community development nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 4 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Max Rose$117,067$126,882$80,000$80,000$78,422$45,980
Amber Walker$114,195$117,649————
Jesus Espinoza$102,821—————
Myaia Holmes$101,700—————

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Sheriff Accountability Action executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Builds a collective vision for sheriffs' alternative roles.

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Provided by the organization

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3 programs · $638K · in their own filed words · FY2021
01

Program 1) Supported grassroots organizations in helping their communities understand county sheriffs and build a different vision for safety with fewer deportations and an end to mass incarceration.

$312Kprogram expense
02

Program 3) Built national narrative to increase media coverage on the role of the sheriff, including releasing a report called the Paid Jailer which was covered in more than 100 newspapers.

$168Kprogram expense
03

Program 2) Launched and maintained a coalition called Communities for Sheriff Accountability which has more than 30 member organizations and launched national campaigns.

$158Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2024
See all 8 funders →
Grants paid · 77 grants · $3.4M · 2019–2024
Local Accountability PacFY2024$405,000
Wfp National PacFY2024$195,000
New Florida Vision PacFY2024$50,000
Western Futures Fund INCWY · FY2024$30,000
Resolute RepublicFY2024$25,000
Corridor of ResistanceFY2024$25,000
Emancipate NC INCNC · FY2024$20,000
Faith in Florida INCFL · FY2024$18,182
Orchid BloomFY2024$15,000
Ohio Immigrant AllianceOH · FY2024$10,000
Washington Alliance for Gun Responsibility Victory FundFY2024$5,000
Working Familis Party National PacFY2023$165,000
Local Accountability PacFY2023$154,000
Resolute RepublicFY2023$25,000
See all 77 grants →

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$2.0M
Ln 12
Gifts and grantsLn 1h$2.0M
Money outPt IX
$801K
Ln 25
Programscol B$638K
Managementcol C$92K
Fundraisingcol D$71K
Owns and owesPt X
$1.4M
net assets · Ln 32
Cash and savingsLn 1–2$1.4M
Total assetsLn 16$1.4M
LiabilitiesLn 26$14K
PeoplePt VI, VII
6
listed · VII A
PaidVII A1
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$2.0M
Total revenueLn 12$2.0M
Assets in detailPt X, end of year
CashLn 1$1.4M
Cash and savings togetherLn 1–2$1.4M
Total assetsLn 16$1.4M
LiabilitiesLn 26$14K
Net assetsLn 32$1.4M
OperationsPt I, VI
EmployeesI 55
VolunteersI 66
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$218K$1.4M
Total assetsLn 16$218K$1.4M
LiabilitiesLn 26$9K$14K
Net assetsLn 32$209K$1.4M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$198K$198K
Pay of current officers, directors and key staffLn 5$80K$58K$10K$12K
Other salaries and wagesLn 7$80K$58K$15K$6K
Pension plan contributionsLn 8$933$595$233$105
Other employee benefitsLn 9$13K$9K$3K$1K
Payroll taxesLn 10$13K$10K$2K$2K
Legal feesLn 11b$15K$15K
Other fees for servicesLn 11g$310K$232K$31K$47K
Office expensesLn 13$13K$3K$10K$143
TravelLn 17$20K$15K$4K$2K
Conferences, conventions and meetingsLn 19$51K$51K
InsuranceLn 23$804$804
Other expenses (24a–d)Ln 24$5K$5K$130
All other expensesLn 24e$61$61
Total functional expensesLn 25$801K$638K$92K$71K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $1.9M$2.3M−$387K$844K 990 PDF
FY2024 $2.3M$2.0M$231K$1.2M 990 PDF
FY2023 $1.4M$1.8M−$454K$1000K 990 PDF
FY2022 Viewing $2.0M$801K$1.2M$1.4M 990 PDF
FY2021 $926K$1.2M−$231K$209K 990 PDF
FY2020 $910K$472K$438K$441K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2022 990 (6 parts)
Part I · Summary $1,957,628 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $926,454$1,957,628
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $926,454$1,957,628
I-13 Grants and similar amounts paidPrior year $695,000$198,000
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $122,604$187,129
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $340,186$415,637
I-18 Total expensesPrior year $1,157,790$800,766
I-19 Revenue less expensesPrior year −$231,336$1,156,862
Part VI · Governance 5 of 5 board members independent, no flags
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $1,957,628 across 3 lines filed
VIII-1f All other contributions, gifts and grants$1,957,628
VIII-1h Total contributions, gifts and grants$1,957,628
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$1,957,628
Part IX · Statement of functional expenses $800,766 across 14 lines filed
IX-1 Grants to domestic organizationsPrograms $198,000$198,000
IX-5 Pay of current officers, directors and key staffPrograms $57,533 · Management $10,000 · Fundraising $12,467$80,000
IX-7 Other salaries and wagesPrograms $58,334 · Management $15,467 · Fundraising $6,199$80,000
IX-8 Pension plan contributionsPrograms $595 · Management $233 · Fundraising $105$933
IX-9 Other employee benefitsPrograms $9,029 · Management $2,528 · Fundraising $1,447$13,004
IX-10 Payroll taxesPrograms $9,557 · Management $2,063 · Fundraising $1,572$13,192
IX-11b Legal feesManagement $15,462$15,462
IX-11g Other fees for servicesPrograms $231,583 · Management $31,450 · Fundraising $47,250$310,283
IX-13 Office expensesPrograms $3,493 · Management $9,823 · Fundraising $143$13,459
IX-17 TravelPrograms $14,834 · Management $3,589 · Fundraising $1,503$19,926
IX-19 Conferences, conventions and meetingsPrograms $50,902$50,902
IX-23 InsuranceManagement $804$804
IX-24 Other expenses (24a–d)Programs $4,610 · Management $130$4,740
IX-24e All other expensesManagement $61$61
IX-25 Total functional expensesPrograms $638,470 · Management $91,610 · Fundraising $70,686$800,766
Part X · Balance sheet $1,380,455 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $218,026$1,380,455
X-16 Total assetsStart of year $218,026$1,380,455
X-17 Accounts payable and accrued expensesStart of year $8,753$14,321
X-26 Total liabilitiesStart of year $8,753$14,321
X-27 Net assets without donor restrictionsStart of year $209,273$1,366,134
X-32 Total net assets or fund balancesStart of year $209,273$1,366,134
X-33 Total liabilities and net assetsStart of year $218,026$1,380,455
Part XI · Reconciliation of net assets $1,366,134 net assets at year end
XI-1 Total revenue$1,957,628
XI-2 Total expenses$800,766
XI-3 Revenue less expenses$1,156,862
XI-4 Net assets at start of year$209,273
XI-8 Prior period adjustments−$1
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,366,134

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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