Nonprofit · EIN 83-2194767
SMUD PUBLIC SAFETY OFFICERS ASSOCIATION
Tax-exempt · SACRAMENTO, CA 95827
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $68,330 | $50,530 | $17,800 | $168,844 | $0 | $168,843 |
| December 31, 2024 | 990-EZ | $69,384 | $39,793 | $29,591 | $151,043 | – | $151,039 |
| December 31, 2023 | 990-EZ | $68,675 | $40,257 | $28,418 | $121,448 | – | $122,223 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $68,262
- Investment income
- $68
Expenses
- Benefits paid to members
- $19,394
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $30,525
- Professional fees and payments to contractors
- $611
- Program services (functional)
- $50,529
Balance sheet and other
- Total assets, start of year
- $151,043
- Total assets, end of year
- $168,844
- Total liabilities, end of year
- $0
- Net assets, end of year
- $168,843
- Cash, savings and investments
- $168,844
- Gross receipts
- $68,330
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 |
|---|---|---|---|
| ROY TODD | PRESIDENT | 1 | $0 |
| JENNA MCCOY | SECRATARY | 1 | $0 |
| JEREMIAH CHRISTENSEN | TREASURER | 1 | $0 |
| DANIEL TACKETT | OFFICER REP | 1 | $0 |
| KIRK FALLSTEAD | VICE PRESIDENT | 1 | $0 |
990-EZ for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PHILIP WEBSTER | PRESIDENT | 1 | $0 |
| ROY TODD | VICE PRESIDENT | 1 | $0 |
| JENNA MCCOY | SECRETARY | 1 | $0 |
| JEREMIAH CHRISTENSEN | TREASURER | 1 | $0 |
| DANIEL TACKETT | OFFICER REP | 1 | $0 |
990-EZ for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PHILIP WEBSTER | PRESIDENT | 8 | $0 |
| ROY TODD | VICE PRESIDENT | 5 | $0 |
| JENNA MCCOY | SECRETARY | 2 | $0 |
| JEREMIAH CHRISTENSEN | TREASURER | 2 | $0 |
| DANIEL TACKETT | OFFICER REP | 2 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 277871, SACRAMENTO, CA 95827-7871
- In care of
- % JEREMIAH CHRISTENSEN
- Signed the 990-EZ
- JEREMIAH CHRISTENSEN, TREASURER
- Phone
- (707) 628-8535
- Return prepared by
- H AND R BLOCK
California records
California keeps its own records of charities and corporations. Search them by EIN 83-2194767 or by the name SMUD PUBLIC SAFETY OFFICERS 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
EXCLUSIVE REPRESENTATIVE IN LABOR RELATIONS ACTIVITIES.
Program accomplishments
- RETAINED LABOR RELATIONS LAW FIRM TO NEGOTIATE ENFORCEMENT OF MEMORANDUMS OF UNDERSTANDING AND SIDE LETTERS OF AGREEMENT ON BEHALF OF MEMBERS.Expenses $27,180
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
- 83-2194767
- Tax-exempt status
- 501(c)(5): Labor, agricultural or horticultural organization
- Donations deductible
- No
- Exempt since
- 2021
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Employment (J40)
- Assets (IRS master file)
- $168,844
- Income (IRS master file)
- $68,330
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $68,330 | $50,530 | $168,844 | IRS |
| 990-EZ | December 2024 | $69,384 | $39,793 | $151,043 | IRS |
| 990-EZ | December 2023 | $68,675 | $40,257 | $121,448 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
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 83-2194767).
Questions about SMUD PUBLIC SAFETY OFFICERS ASSOCIATION
- What is the EIN of SMUD PUBLIC SAFETY OFFICERS ASSOCIATION?
- The employer identification number (EIN) of SMUD PUBLIC SAFETY OFFICERS ASSOCIATION is 83-2194767.
- Is SMUD PUBLIC SAFETY OFFICERS ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(5) since 2021.
- Are donations to SMUD PUBLIC SAFETY OFFICERS ASSOCIATION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does SMUD PUBLIC SAFETY OFFICERS 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 SMUD PUBLIC SAFETY OFFICERS 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 SMUD PUBLIC SAFETY OFFICERS 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 are the officers and directors of SMUD PUBLIC SAFETY OFFICERS ASSOCIATION?
- The 990-EZ for the year ended December 31, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does SMUD PUBLIC SAFETY OFFICERS ASSOCIATION have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $68,330, expenses of $50,530 and total assets of $168,844 at year end.
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