Nonprofit · EIN 36-4792686
MODOC COUNTY SHERIFFS OFFICE CANINE ASSOCIATION
Tax-exempt · ALTURAS, CA 96101
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $81,585 | $58,337 | $23,248 | $259,649 | $0 | $259,649 |
| December 31, 2024 | 990-EZ | $109,139 | $59,151 | $49,988 | $228,683 | $0 | $228,683 |
| December 31, 2023 | 990-EZ | $58,343 | $5,450 | $52,893 | $171,911 | $0 | $171,911 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $39,730
- Program service revenue
- $0
- Investment income
- $11,148
- Net income from fundraising events
- $40,319
- Net income from sales of inventory
- -$9,612
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $56,496
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Printing, publications and postage
- $1,131
- Other expenses
- $710
- Program services (functional)
- $56,496
Balance sheet and other
- Total assets, start of year
- $228,683
- Total assets, end of year
- $259,649
- Total liabilities, end of year
- $0
- Net assets, end of year
- $259,649
- Cash, savings and investments
- $255,041
- Gross receipts
- $99,095
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Scott Swasey | President and Treasurer | 2 | $0 |
| Brad Williams | Vice President | 1 | $0 |
| Valerie Flournoy | Secretary | 1 | $0 |
| Jean Atkins | Director | 1 | $0 |
| William Dowdy | Director | 2 | $0 |
| Dominick Middleton | Director | 1 | $0 |
| Daniel Nessling | Director | 1 | $0 |
990-EZ for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Scott Swasey | President and Treasurer | 1 | $0 |
| Brad Williams | Vice President | 1 | $0 |
| Jean Atkins | Secretary | 1 | $0 |
| William Dowdy | Director | 1 | $0 |
| Dominick Middleton | Director | 1 | $0 |
| Daniel Nessling | Director | 1 | $0 |
990-EZ for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Paul Armstrong | President | 1 | $0 |
| Brad Williams | Vice President | 2 | $0 |
| Scott Swasey | Secretary/Treasurer | 3 | $0 |
Address and contacts
- Address (IRS master file)
- 211 E 1ST ST, ALTURAS, CA 96101-4067
- Mailing address (990-N for 2021)
- PO Box 460, Alturas CA 96101
- Principal officer (990-N for 2021)
- Paul Armstrong, 198 Juniper Acres Lane, Likely CA 96116
- Signed the 990-EZ
- Scott Swasey, President/Treasurer
- Phone
- (530) 233-1360
California records
California keeps its own records of charities and corporations. Search them by EIN 36-4792686 or by the name MODOC COUNTY SHERIFFS OFFICE CANINE ASSOCIATION.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
The purpose of the corporation is as follows: a) To unite in a common cause all local law enforcement agencies utilizing the services of the canine as a police tool. b) To promote a friendship and brotherhood among all those interested in the training and use of the canine in police work. c) To improve the image of the working police dog to the populace in general through improved public service in the prevention and detection of crime. d) To aid and assist those local law enforcement agencies making application for information concerning the establishment of canine sections within their respective governmental agency. e) To pass proposals, resolutions, amendments, etc. submitted by an Executive Board for the good of the Association. f) To improve the abilities of the law enforcement canine, thereby rendering better service to the community. g) To establish working relationships with local governing bodies to promote and support local law enforcement canine programs.
Program accomplishments
- Procurement of K9 patrol vehicle and equipment.Expenses $34,000 · grants $34,000
- Provision of all care and maintenance of Modoc County Sheriff's Office K9 officers. Training of handlers.Expenses $21,807 · grants $21,807
- On-off grants and donations to Modoc County Sheriff's OfficeExpenses $689 · grants $689
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 36-4792686
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2019
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Animal-related (D60)
- Assets (IRS master file)
- $259,649
- Income (IRS master file)
- $99,095
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $81,585 | $58,337 | $259,649 | XML |
| 990-EZ | December 2024 | $109,139 | $59,151 | $228,683 | XML |
| 990-EZ | December 2023 | $58,343 | $5,450 | $171,911 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-N for 2021 Officer: Paul Armstrong | December 31, 2021 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-N for 2020 Officer: Paul Armstrong | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: Paul Armstrong | December 31, 2019 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 36-4792686).
Questions about MODOC COUNTY SHERIFFS OFFICE CANINE ASSOCIATION
- What is the EIN of MODOC COUNTY SHERIFFS OFFICE CANINE ASSOCIATION?
- The employer identification number (EIN) of MODOC COUNTY SHERIFFS OFFICE CANINE ASSOCIATION is 36-4792686.
- Is MODOC COUNTY SHERIFFS OFFICE CANINE ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2019.
- Are donations to MODOC COUNTY SHERIFFS OFFICE CANINE ASSOCIATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does MODOC COUNTY SHERIFFS OFFICE CANINE ASSOCIATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of MODOC COUNTY SHERIFFS OFFICE CANINE ASSOCIATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did MODOC COUNTY SHERIFFS OFFICE CANINE ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of MODOC COUNTY SHERIFFS OFFICE CANINE ASSOCIATION?
- The 990-N for 2021 names Paul Armstrong.
- Who are the officers and directors of MODOC COUNTY SHERIFFS OFFICE CANINE ASSOCIATION?
- The 990-EZ for the year ended December 31, 2025 lists 7 people; 0 received compensation from the organization.
- How much revenue does MODOC COUNTY SHERIFFS OFFICE CANINE ASSOCIATION have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $81,585, expenses of $58,337 and total assets of $259,649 at year end.
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