Oregon State Sheriffs Association FY2022 filing

Tax-deductible

Salem, OR501(c)(3)Crime & LegalEIN 93-6027731Revenue $1.7M in FY2022

On file with the IRSoregonsheriffs.org330 Hood St Ne, 97301-6426 · Salem, ORTax-exempt since Dec 1980Publicly supported charity — 170(b)(1)(A)(vi)

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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.
59¢ of each $1 spent went to programs.
$873K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2022 · 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
59%
of spending
Worth a look: 59% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$873K
to officers and key staff · 53% of spending
Concern: pay to officers and key staff is 53% of spending; over 30%.
Pt VII · Sec A
Cash reserves
4 mo
of spending, in cash
Looks good: 4.1 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
$301K
6% of total assets
Looks good: liabilities are 6% of assets; 50% or less.
Pt X · Ln 26
Independent board members
13
of 13 voting members
Looks good: 13 of 13 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.7M
+30% vs prior year
Spent
$1.7M
To programs
59%
Net assets
$4.7M
By yearFY2020–FY2024
Revenue
$1.7M
FY2022▲ +30%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.0M
FY2021$1.3M
FY2022$1.7M
FY2023$1.7M
FY2024$2.2M
Expenses
$1.7M
FY2022▲ +18%
Tap a bar for its year
Expenses by fiscal year
FY2020$1.0M
FY2021$1.4M
FY2022$1.7M
FY2023$1.7M
FY2024$2.1M
Net assets
$4.7M
FY2022▼ -10%
Tap a bar for its year
Net assets by fiscal year
FY2020$5.2M
FY2021$5.2M
FY2022$4.7M
FY2023$5.1M
FY2024$5.3M

From the FY2022 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2024) →

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

59 cents of each dollar spent went to programs.

Program services 59% · $968K Management & general 35% · $585K Fundraising 6% · $100K

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

32 people listed on the 990; $873K paid to officers and key staff.

Part VII, Section A · reportable compensation
Legal Counsel
$165,179Pt VII · Sec A
Legal Counsel
$165,179Pt VII · Sec A
Executive Director
$148,254Pt VII · Sec A
Executive Director
$148,254Pt VII · Sec A
Office Manager
$123,264Pt VII · Sec A
Office Manager
$123,264Pt VII · Sec A
Director
$0Pt VII · Sec A
$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.

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Provided by the organization

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4 programs · $1.6M · in their own filed words · FY2022
01

Public education, training and outreach

$529Kprogram expense
02

Public education, training and outreach

$529Kprogram expense
03

Conferences provide a networking and educational environment

$276Kprogram expense
04

Conferences provide a networking and educational environment

$276Kprogram 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 FY2022 990, line by line.

1The main four
Money inPt VIII
$1.7M
Ln 12
Fees for servicesLn 2g$1.0M
Gifts and grantsLn 1h$480K
Other incomeLn 4–11$119K
Money outPt IX
$1.7M
Ln 25
Programscol B$968K
Managementcol C$585K
Fundraisingcol D$100K
Owns and owesPt X
$4.7M
net assets · Ln 32
Cash and savingsLn 1–2$561K
Total assetsLn 16$5.0M
LiabilitiesLn 26$301K
PeoplePt VI, VII
32
listed · VII A
PaidVII A6
Voting boardVI 1a13
IndependentVI 1b13
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$480K
Government grantsLn 1e$103K
Fees for servicesLn 2g$1.0M
Investment incomeLn 3$47K
Other incomeLn 4–11$119K
Total revenueLn 12$1.7M
Assets in detailPt X, end of year
Cash and savings togetherLn 1–2$561K
Total assetsLn 16$5.0M
LiabilitiesLn 26$301K
Net assetsLn 32$4.7M
OperationsPt I, VI
EmployeesI 58
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes

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 Viewing $1.7M$1.7M$17K$4.7M 990 PDF
FY2021 $1.3M$1.4M−$111K$5.2M 990 PDF
FY2020 $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 FY2022 990 (1 part)
Part VI · Governance 13 of 13 board members independent, no flags
VI-1a Voting members of the governing body13
VI-1b Independent voting members13
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

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

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