2025-10-06T17:11:55-04:00 2024-12-31 461440845 The ALG Group 1451 East Lansing Dr Ste 222 East Lansing MI 48823 990 2024-01-01 382289072 MICHIGAN SHERIFFS ASSOCIATION EDUCATIONAL SERVICE % MATTHEW M SAXTON MICH 5174853135 620 SOUTH CAPITOL AVENUE STE 320A LANSING MI 48933 MATTHEW M SAXTON EXECUTIVE DIRECTOR 5174853135 2025-09-26 false true AJ GROSS CPA EA P00762520 5177144965 2025-10-06 2024 2025-03-06 01:10:19Z MATTHEW M SAXTON 620 SOUTH CAPITOL AVENUE Ste 320A LANSING MI 48933 1379270 false X WWW.MISHERIFF.ORG X 1979 MI TO TRAIN AND SUPPORT THE SHERIFFS OF THE STATE AND THEIR PERSONNEL AND TO EDUCATE THE CITIZENS ABOUT LAW ENFORCEMENT AND CRIME PREVENTION ISSUES. 7 7 8 0 0 612143 699510 424295 449106 25934 29728 38723 83426 1101095 1261770 0 0 575185 594184 0 329235 671366 733687 1246551 1327871 -145456 -66101 1398354 1433456 133147 149583 1265207 1283873 X TO TRAIN AND SUPPORT THE SHERIFFS OF THE STATE AND THEIR PERSONNEL AND TO EDUCATE THE CITIZENS ABOUT LAW ENFORCEMENT AND CRIME PREVENTION ISSUES. false false 699434 92216 THE ASSOCIATION ADDITIONALLY ADMINISTERS PROGRAMS IN REGARD TO PROVIDING GRIEF COUNSELING AND ASSISTANCE TO FAMILIES OF LAW ENFORCEMENT OFFICERS KILLED IN THE LINE OF DUTY. OTHER PROGRAMS INCLUDE A TRAINING CONFERENCE HELD FOR EDUCATING NEW SHERIFFS, UNDERSHERIFFS AND JAIL ADMINISTRATORS, AS WELL AS A TRAINING EVENT HELD FOR NEW HONOR GUARD MEMBERS. 171607 266545 THE ASSOCIATION PLANS AND HOLDS TWO SEMI-ANNUAL CONFERENCES (SC/FC). THE CONFERENCES ARE GENERALLY WELL ATTENDED AND INCLUDE RELEVANT TRAINING ON LAW ENFORCEMENT AND CORRECTION TOPICS. MSA ALSO PROVIDES NATIONALLY RENOWNED SPEAKERS AT THE CONFERENCES. UP TO 130 VENDORS FROM ACROSS THE COUNTRY ARE HOSTED AT THE FALL TRADE SHOW. 44437 56298 THE ASSOCIATION WORKED TO TRAIN NEW AND EXISTING VICTIM SERVICE ADVOCATES. ADVOCATES ARE TRAINED TO SUPPORT VICTIMS OF CRIME AND THEIR FAMILY MEMBERS WHO ARE PRESENT AT CRIME SCENES INCLUDING DOMESTIC VIOLENCE, SUICIDE, ACCIDENTAL DEATHS, ETC. REGIONAL ADVOCATE TRAINING EVENTS WERE HELD AND MORE THAN 290 ADVOCATES AND TRAINERS ATTENDED THE CONFERENCE. THE ASSOCIATION PROVIDES CONTINUOUS SUPPORT AND TRAINING SERVICES TO VICTIM SERVICE ADVOCATES ACROSS MICHIGAN. 420 THE ASSOCIATION ADMINISTERED A TEEN DRIVING AWARENESS PROGRAM CALLED STOPPED. (SHERIFFSTELLING OUR PARENTS AND PROMOTING EDUCATED DRIVERS). THE ASSOCIATION PARTNERED WTTH STATEFARM INSURANCE COMPANY TO ASSIST IN HOSTING EVENTS ACROSS MICHIGAN TO EDUCATE TEENS AND PARENTS ON THE DANGERS OF DISTRACTED DRIVING AND THE BENEFITS OF EDUCATED, DEFENSIVE DRIVING. 420 915898 true true false true false false false false false false true false false false false true true false false false false false false false false false false false false true false false false false false false false false false false false false false false false false false false true 0 0 true 8 true true true false false false false false false false false false false false false false X 7 7 false false false false true true false true true false false true true true true true true true false false MI X MATTHEW SAXTON 5174853135 620 S CAPITOL AVE STE 320A LANSING MI 48933 MATTHEW M SAXTON EXECUTIVE DIRECTOR 40.00 0.00 X X 164900 0 5200 PATRICK WHITEFORD PAST PRESIDENT 2.00 0.00 X X 0 0 0 RICHARD C FULLER III PRESIDENT 6.00 0.00 X X 0 0 0 ED OSWALD VICE PRESIDENT 2.00 0.00 X X 0 0 0 MICHAEL POULIN SECTREAS 2.00 0.00 X X 0 0 0 RICHARD BEHNKE DIRECTOR 2.00 0.00 X 0 0 0 TROY GOODNOUGH DIRECTOR 2.00 0.00 X 0 0 0 SCOTT STEPHENSON DIRECTOR 2.00 0.00 X 0 0 0 KYLE ROSA NEW SHERIFFS REP 2.00 0.00 X 0 0 0 164900 0 5200 1 false true false 56298 643212 699510 SHERIFF DUES 611430 90345 90345 TRAINING 611430 92216 92216 CONFERENCE 611430 266545 266545 449106 29728 29728 51280 51280 10008 10008 10008 10008 0 139638 117500 22138 22138 1261770 562260 0 0 171211 111287 25682 34242 314865 234371 17521 62973 17931 11655 2690 3586 53601 34841 8040 10720 36576 23775 5486 7315 73128 51189 7313 14626 27260 19081 2727 5452 50512 35360 5050 10102 337246 337246 3986 2727 462 797 OTHER EXPENSES 72735 50914 7274 14547 MEMBERSHIP PROSPECTING AND R 163888 163888 SHIPPING 4932 3452 493 987 1327871 915898 82738 329235 221623 83644 300920 438879 18866 21743 24066 26280 6284 40503 42408 32531 11784 9877 814811 812530 1398354 1433456 123087 78118 10060 71465 133147 149583 X 1196499 1209997 68708 73876 1265207 1283873 1398354 1433456 X -66101 84767 0 X false X true X true false X 639298 877123 885458 824181 738725 3964785 99830 503727 398439 353220 358761 1713977 165014 147564 134762 133223 83426 663989 904142 1528414 1418659 1310624 1180912 6342751 0 0 0 0 0 0 6342751 29065 37417 -12176 25934 29728 109968 29065 37417 -12176 25934 29728 109968 11925 12225 12600 10008 46758 933207 1577756 1418708 1349158 1220648 6499477 0.97590 0.97500 0.02000 0.02000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false true 54000 54000 false 7138 4375 2763 35270 28156 7114 9877 X 1346537 84767 84767 1261770 1261770 1327871 1327871 1327871 Part X, Line 2-Text in footnote regarding FIN 48 (ASC 740) THE ASSOCIATION EVALUATES ALL SIGNIFICANT TAX POSITIONS UNDER A MORE LIKELY THAN NOT THRESHOLD AS REQUIRED BY GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. AS OF DECEMBER 31, 2024, THE ASSOCIATION DOES NOT BELIEVE THAT IT HAS TAKEN ANY TAX POSITIONS THAT WOULD REQUIRE THE RECORDING OF ANY ADDITIONAL TAX LIABILITY, NOR DOES IT BELIEVE THAT THERE ARE ANY UNREALIZED TAX BENEFITS THAT WOULD EITHER INCREASE OR DECREASE WITHIN THE NEXT TWELVE MONTHS. THE ASSOCIATIONS TAX RETURNS ARE SUBJECT TO EXAMINATIONS BY THE APPROPRIATE TAXING JURISDICTIONS, AT DECEMBER 31, 2024, THE ASSOCIATIONS FEDERAL TAX RETURNS GENERALLY REMAIN OPEN FOR THE LAST THREE YEARS. X X X false false false false false false false false false MATTHEW M SAXTON EXECUTIVE DIRECTOR 164900 5200 170100 Unrelated organization compensation (Part II - officer info) Organizational document changes Part VI line 4 BYLAWS WERE CHANGED 1/22/18. CHANGED WORDING ON THE PURPOSE OF THE ORGANIZATION. MEETING NOTICE DURATIONS CHANGED FROM 30 DAYS TO 10. SECTION 1: AMENDED AUTHORITY AND RESPONSIBILITY SECTION. PRESIDENT APPOINTS COMMITTEE MEMBERS-REMOVED THE BOARD APPOINTED COMMITTEE. Members or stockholder classes and rights Part VI line 6 THE ORGANIZATION HAS 83 COUNTY SHERIFFS THAT PAY DUES AND ARE VOTING MEMBERS. Member election for additional members Part VI line 7a AT THE ANNUAL FALL CONFERENCE CLOSED SESSIONS, SHERIFFS BREAK UP INTO GROUPS BASED ON THE ORGANIZATIONS FIVE REGIONAL DISTRICTS. EACH DISTRICT ELECTS A DISTRICT REPRESENTATIVE TO SERVE ON THE BOARD OF DIRECTORS. AT THE BOARD OF DIRECTORS MEETING FOLLOWING THIS, THE DISTRICT REPRESENTATIVES ELECT OFFICERS FOR THE NEXT YEARS BOARD. THE NEW SHERIFFS REPRESENTATIVE IS ELECTED BY NEWLY ELECTED SHERIFFS AT THE NEW SHERIFF SCHOOL IN DECEMBER AFTER THE ELECTION. THE NEW SHERIFFS REPRESENTATIVE SERVICES ON THE BOARD OF 4 YEARS. Form 990 governing body review Part VI line 11 A DRAFT COPY OF THE 990 IS SENT TO THE EXECUTIVE DIRECTOR AND AND ACCOUNTANT WHO REVIEW IT. THE EXECUTIVE DIRECTOR REVIEWS SIGNIFICANT ITEMS WITH THE BOARD OF DIRECTORS VIA EMAIL. AFTER MAKING NECESSARY CHANGES, THE FINAL COPY OF THE 990 IS SENT TO THE EXECUTIVE DIRECTOR FOR HIS SIGNATURE. ONCE THE SIGNED FORM 8879 IS RECEIVED, THE 990 IS ELECTRONICALLY SUBMITTED TO THE IRS. Conflict of interest policy compliance Part VI line 12c ALL BOARD MEMBERS ARE REQUIRED TO SIGN AN ANNUAL DISCLOSURE STATEMENT AND TO DISCLOSE ANY CONFLICTS THAT MAY ARISE DURING THE YEAR. CEO executive director top management comp Part VI line 15a COMPENSATION PROCESS FOR TOP OFFICIAL THE EXECUTIVE DIRECTORS COMPENSATION IS REVIEWED ANNUALLY AT THE FALL TRAINING CONFERENCE BOARD OF DIRECTORS MEETING. THE BOARD REVIEWS THE EXECUTIVE DIRECTORS CONTRACT AND MAKES CHANGES VOTED ON. THE BOARD ALSO REVIEWS SALARY INCREASES FOR ALL EMPLOYEES AND VOTES ON THE ADJUSTMENTS. Governing documents etc available to public Part VI line 19 A PUBLIC DISCLOSURE COPY OF THE 990 IS KEPT ON FILE FOR ANYONE TO COME TO THE ORGANIZATIONS OFFICE TO REVIEW. IF SOMEONE WOULD LIKE TO RECEIVE A COPY IN THE MAIL, THE INDIVIDUAL MAY PROVIDE A POSTAGE-PAID ENVELOPE AND THE ORGANIZATION WILL MAIL THE REQUESTED DOCUMENTS. Explanation of other changes in net assets or fund balances Part XI line 9 ROUNDING Part III response or note to any other line in Part III LINE 4D - ALL OTHER ACCOMPLISHMENTS THE ASSOCIATION ADDITIONALLY ADMINISTERS PROGRAMS IN REGARD TO PROVIDING GRIEF COUNSELING AND ASSISTANCE TO FAMILIES OF LAW ENFORCEMENT OFFICERS KILLED IN THE LINE OF DUTY. OTHER PROGRAMS INCLUDE A TRAINING CONFERENCE HELD FOR EDUCATING NEW SHERIFFS, UNDERSHERIFFS AND JAIL ADMINISTRATORS, AS WELL AS A TRAINING EVENT HELD FOR NEW HONOR GUARD MEMBERS Part XI response or note to any line in Part XI COST OF GOODS SOLD COST OF GOODS SOLD PART XI - LINE 9 - ADJUST PRIOR YEAR NET ASSET DIFFERENCE TO AUDIT