Oregon State Sheriffs Association FY2020 filing

Tax-deductible

Salem, OR501(c)(3)Crime & LegalEIN 93-6027731

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To promote the cooperation of law enforcement officials in the State of Oregon

501(c)(3) charity; gifts are tax-deductible.
9¢ of each $1 spent went to programs.
$101K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
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
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average surplus $4K a year · under 1% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
9%
of spending
Concern: 9% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$101K
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
12 mo
of spending, in cash
Looks good: 12.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $246
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$67K
1% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
12
of 12 voting members
Looks good: 12 of 12 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.0M
Spent
$1.0M
To programs
9%
Net assets
$5.2M
By yearFY2020–FY2024
Revenue
$1.0M
FY2020
Revenue by fiscal year
FY2020$1.0M
FY2021$1.3M
FY2022$1.7M
FY2023$1.7M
FY2024$2.2M
Expenses
$1.0M
FY2020
Expenses by fiscal year
FY2020$1.0M
FY2021$1.4M
FY2022$1.7M
FY2023$1.7M
FY2024$2.1M
Net assets
$5.2M
FY2020
Net assets by fiscal year
FY2020$5.2M
FY2021$5.2M
FY2022$4.7M
FY2023$5.1M
FY2024$5.3M

From the FY2020 Form 990 · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Dec 1980.

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

Where the money goes

9 cents of each dollar spent went to programs.

Program services 9% · $90K Management & general 84% · $849K Fundraising 7% · $70K

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

13 people listed on the 990; $101K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$100,800Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Elmer Dickens’s $175K as Legal Counsel is at the 76th percentile of top reported officer pay among 1147 $1–10M crime & legal 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

NameFY2024FY2023FY2022FY2020
Elmer Dickens$175,466$161,968$165,179—
Tim Svenson$165,425———
Jason Myers—$159,065$148,254$100,800
Julie Miller$143,043$132,252$123,264—

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 Oregon State Sheriffs Association 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

Connects Oregon law enforcement officials to foster cooperation and share best practices.

Provided by the organization

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3 programs · $90K · in their own filed words · FY2020
01

Public education, training and outreach

$43Kprogram expense
02

Charity and community action to promote public safety

$24Kprogram expense
03

Conferences provide a networking and educational environment

$22Kprogram 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 · FY2023
Total grants receivedfrom 1 funder$246
Grants paid · 8 grants · $95K · 2022–2024
Unitemized GrantFY2024$16,000
Unitemized GrantFY2024$10,000
Unitemized GrantFY2023$16,000
Unitemized GrantFY2023$7,500
Unitemized GrantFY2022$12,800
Unitemized GrantFY2022$12,800
Unitemized GrantFY2022$10,000
Unitemized GrantFY2022$10,000

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$1.0M
Ln 12
Fees for servicesLn 2g$625K
Gifts and grantsLn 1h$317K
Investment incomeLn 3$83K
Money outPt IX
$1.0M
Ln 25
Programscol B$90K
Managementcol C$849K
Fundraisingcol D$70K
Owns and owesPt X
$5.2M
net assets · Ln 32
Cash and savingsLn 1–2$1.0M
Total assetsLn 16$5.3M
LiabilitiesLn 26$67K
PeoplePt VI, VII
13
listed · VII A
PaidVII A1
Voting boardVI 1a12
IndependentVI 1b12
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$317K
Government grantsLn 1e$8K
Fees for servicesLn 2g$625K
Investment incomeLn 3$83K
Gains on assetsLn 7−$2K
Total revenueLn 12$1.0M
Assets in detailPt X, end of year
CashLn 1$200K
SavingsLn 2$832K
Cash and savings togetherLn 1–2$1.0M
InvestmentsLn 11–13$2.8M
Land, buildings, equipmentLn 10c$1.3M
Other assetsLn 15$26K
Total assetsLn 16$5.3M
LiabilitiesLn 26$67K
Net assetsLn 32$5.2M
OperationsPt I, VI
EmployeesI 58
VolunteersI 60
Fiscal year endsHeaderDecember
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 FY20End FY20
Cash and savingsLn 1–2$2.5M$1.0M
InvestmentsLn 11–13$1.3M$2.8M
Land, buildings, equipmentLn 10c$1.4M$1.3M
Total assetsLn 16$5.3M$5.3M
LiabilitiesLn 26$161K$67K
Net assetsLn 32$5.1M$5.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$24K$24K
Pay of current officers, directors and key staffLn 5$101K$101K
Other salaries and wagesLn 7$255K$255K
Pension plan contributionsLn 8$12K$12K
Other employee benefitsLn 9$93K$93K
Payroll taxesLn 10$30K$30K
Legal feesLn 11b$11K$11K
Accounting feesLn 11c$19K$19K
Lobbying feesLn 11d$69K$69K
Investment management feesLn 11f$16K$16K
Other fees for servicesLn 11g$12K$12K
Advertising and promotionLn 12$38K$38K
Office expensesLn 13$83K$76K$7K
Information technologyLn 14$31K$31K
OccupancyLn 16$24K$24K
TravelLn 17$21K$20K$2K
Conferences, conventions and meetingsLn 19$27K$27K$262
Depreciation, depletion and amortizationLn 22$41K$41K
Other expenses (24a–d)Ln 24$100K$18K$56K$26K
All other expensesLn 24e$301$301
Total functional expensesLn 25$1.0M$90K$849K$70K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $2.2M$2.1M$120K$5.3M 990 PDF
FY2023 $1.7M$1.7M−$18K$5.1M 990 PDF
FY2022 $1.7M$1.7M$17K$4.7M 990 PDF
FY2021 $1.3M$1.4M−$111K$5.2M 990 PDF
FY2020 Viewing $1.0M$1.0M$13K$5.2M 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 FY2020 990 (4 parts)
Part VIII · Statement of revenue $1,022,383 across 9 lines filed
Lines not itemized here account for −$4,361 of total revenue; see the IRS return.
VIII-1b Membership dues$266,264
VIII-1e Government grants$7,500
VIII-1f All other contributions, gifts and grants$43,021
VIII-1h Total contributions, gifts and grants$316,785
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $624,900$624,900
VIII-3 Investment incomeExcluded from tax $84,138$84,138
VIII-7 Net gain or loss on sales of assetsRelated to mission −$3,678 · Excluded from tax $2,130−$1,548
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $2,469$2,469
VIII-12 Total revenueRelated to mission $619,330 · Unrelated business $0 · Excluded from tax $86,268$1,022,383
Part IX · Statement of functional expenses $1,009,194 across 20 lines filed
IX-1 Grants to domestic organizationsPrograms $24,282$24,282
IX-5 Pay of current officers, directors and key staffManagement $100,800$100,800
IX-7 Other salaries and wagesManagement $254,994$254,994
IX-8 Pension plan contributionsManagement $11,757$11,757
IX-9 Other employee benefitsManagement $93,213$93,213
IX-10 Payroll taxesManagement $29,973$29,973
IX-11b Legal feesManagement $11,382$11,382
IX-11c Accounting feesManagement $19,179$19,179
IX-11d Lobbying feesManagement $69,444$69,444
IX-11f Investment management feesManagement $16,343$16,343
IX-11g Other fees for servicesManagement $11,845$11,845
IX-12 Advertising and promotionFundraising $37,725$37,725
IX-13 Office expensesManagement $76,068 · Fundraising $6,569$82,637
IX-14 Information technologyManagement $31,156$31,156
IX-16 OccupancyManagement $24,316$24,316
IX-17 TravelPrograms $19,855 · Management $1,583$21,438
IX-19 Conferences, conventions and meetingsPrograms $27,014 · Management $262$27,276
IX-22 Depreciation, depletion and amortizationManagement $40,709$40,709
IX-24 Other expenses (24a–d)Programs $18,101 · Management $56,376 · Fundraising $25,947$100,424
IX-24e All other expensesPrograms $301$301
IX-25 Total functional expensesPrograms $89,553 · Management $849,400 · Fundraising $70,241$1,009,194
Part X · Balance sheet $5,296,225 assets, 16 lines filed
X-1 Cash, non-interest-bearingStart of year $342,944$199,947
X-2 Savings and temporary cash investmentsStart of year $2,114,309$832,496
X-3 Pledges and grants receivableStart of year $35,000$3,054
X-8 Inventories for sale or useStart of year $10,183$16,716
X-9 Prepaid expenses and deferred chargesStart of year $45,513$45,388
X-10c Land, buildings and equipment, netStart of year $1,388,857$1,348,148
X-11 Publicly traded securitiesStart of year $1,258,862$2,824,976
X-15 Other assetsStart of year $25,500$25,500
X-16 Total assetsStart of year $5,257,493$5,296,225
X-17 Accounts payable and accrued expensesStart of year $7,277$2,708
X-19 Deferred revenueStart of year $153,386$64,372
X-26 Total liabilitiesStart of year $160,663$67,080
X-27 Net assets without donor restrictionsStart of year $5,070,009$5,192,324
X-28 Net assets with donor restrictionsStart of year $26,821$36,821
X-32 Total net assets or fund balancesStart of year $5,096,830$5,229,145
X-33 Total liabilities and net assetsStart of year $5,257,493$5,296,225
Part XI · Reconciliation of net assets $5,229,145 net assets at year end
XI-1 Total revenue$1,022,383
XI-2 Total expenses$1,009,194
XI-3 Revenue less expenses$13,189
XI-4 Net assets at start of year$5,096,830
XI-5 Net unrealized gains (losses) on investments$119,126
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$5,229,145

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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