Nonprofit · EIN 90-0961402
SAN DIEGO POLICE SWAT OFFICERS ASSOCIATION
Tax-exempt · SAN DIEGO, CA 92123
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $563,501 | $128,769 | $434,732 | $801,709 | $0 | $801,709 |
| December 31, 2024 | 990 | $748,569 | $451,357 | $297,212 | $366,977 | $0 | $366,977 |
| December 31, 2023 | 990 | $233,774 | $888,306 | -$654,532 | $69,765 | $0 | $69,765 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $734,892
- Program service revenue
- $8,642
- Investment income
- $0
- Net income from fundraising events
- -$183,324
- Other revenue
- -$180,033
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $2,266
- Travel
- $922
- Program services (functional)
- $128,769
Balance sheet and other
- Total assets, start of year
- $366,977
- Total assets, end of year
- $801,709
- Total liabilities, end of year
- $0
- Net assets, end of year
- $801,709
- Net assets without donor restrictions
- $801,709
- Gross receipts
- $813,975
- Employees
- 0
- Volunteers
- 12
- Year formed
- 2013
- State of legal domicile
- CA
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 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| William Brown | Secretary Trustee or director, Officer | 1 | $0 |
| Richard Aguilar | Vice President Trustee or director, Officer | 1 | $0 |
| JOEL TIEN | Treasurer Trustee or director, Officer | 1 | $0 |
| Christopher Sharp | President Trustee or director, Officer | 1 | $0 |
| Kristopher Walb | Director Trustee or director | 1 | $0 |
| ROBERT WITHERS | Director Trustee or director | 1 | $0 |
| DANIEL ALMOND | Director Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| William Brown | Secretary Trustee or director, Officer | 1 | $0 |
| Richard Aguilar after 8224 | Vice President Trustee or director, Officer | 1 | $0 |
| JOEL TIEN | Treasurer Trustee or director, Officer | 1 | $0 |
| RICHARD FREEDMAN to 8224 | Vice President Trustee or director, Officer | 1 | $0 |
| Christopher Sharp | President Trustee or director, Officer | 1 | $0 |
| Kristopher Walb | Director Trustee or director | 1 | $0 |
| ROB WITHERS | Director Trustee or director | 1 | $0 |
| DANIEL ALMOND | Director Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Sgt RICHARD HINZO | Secretary Trustee or director, Officer | 1 | $0 |
| Sgt JOEL TIEN | Treasurer Trustee or director, Officer | 1 | $0 |
| Capt RICHARD FREEDMAN | Vice President Trustee or director, Officer | 1 | $0 |
| Lt Christopher Sharp | President Trustee or director, Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 8690 AERO DR STE 115 PMB 223, SAN DIEGO, CA 92123-1757
- In care of
- % DAVID NISLEIT
- Signed the 990
- JOEL TIEN, Treasurer
- Phone
- (619) 876-9190
- Return prepared by
- West Rhode & Roberts
California records
California keeps its own records of charities and corporations. Search them by EIN 90-0961402 or by the name SAN DIEGO POLICE SWAT 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
THE MISSION OF THE SAN DIEGO POLICE SWAT OFFICERS ASSOCIATION IS TO PROVIDE SUPPORT TO AND FOR THE BENEFIT OF THE SAN DIEGO POLICE DEPARTMENT SWAT TEAM, INCLUDING FACILITATING FUNDRAISING EFFORTS AND PROVIDING FUNDING AND EQUIPMENT FOR THE TEAM.
Program accomplishments
- RAISE MONEY FOR THE ASSOCIATION THROUGH THE GOLF TOURNAMENT TO PROVIDE EQUIPMENT TO THE SWAT OFFICERS.Expenses $128,769 · revenue $8,642
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 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 90-0961402
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2013
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Crime and legal-related (I12)
- Assets (IRS master file)
- $801,709
- Income (IRS master file)
- $813,975
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $563,501 | $128,769 | $801,709 | IRS |
| 990 | December 2024 | $748,569 | $451,357 | $366,977 | XML |
| 990 | December 2023 | $233,774 | $888,306 | $69,765 | XML |
| 990 | December 2022 | $255,607 | $272,903 | $724,297 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | 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 90-0961402).
Questions about SAN DIEGO POLICE SWAT OFFICERS ASSOCIATION
- What is the EIN of SAN DIEGO POLICE SWAT OFFICERS ASSOCIATION?
- The employer identification number (EIN) of SAN DIEGO POLICE SWAT OFFICERS ASSOCIATION is 90-0961402.
- Is SAN DIEGO POLICE SWAT OFFICERS ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2013.
- Are donations to SAN DIEGO POLICE SWAT OFFICERS ASSOCIATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SAN DIEGO POLICE SWAT 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 SAN DIEGO POLICE SWAT 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 SAN DIEGO POLICE SWAT OFFICERS ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who are the officers and directors of SAN DIEGO POLICE SWAT OFFICERS ASSOCIATION?
- The 990 for the year ended December 31, 2025 lists 7 people; 0 received compensation from the organization.
- How much revenue does SAN DIEGO POLICE SWAT OFFICERS ASSOCIATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $563,501, expenses of $128,769 and total assets of $801,709 at year end.
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