Nonprofit · EIN 23-7010405
MONTANA SHERIFFS AND PEACE OFFICERS ASSOCIATION
Tax-exempt · HELENA, MT 59624
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| April 30, 2026 | 990 | $585,524 | $571,392 | $14,132 | $828,528 | $0 | $828,528 |
| April 30, 2025 | 990 | $529,197 | $587,589 | -$58,392 | $768,620 | $0 | $768,620 |
| April 30, 2024 | 990 | $563,156 | $609,812 | -$46,656 | $813,146 | $0 | $813,146 |
Financial details: 990 for the year ended April 30, 2026
Revenue
- Contributions, gifts and grants
- $17,210
- Membership dues
- $1,409
- Program service revenue
- $469,082
- Investment income
- $33,737
- Net gain from sales of assets
- $18,322
- Net income from gaming
- $54,889
- Other revenue
- $65,495
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $36,247
- Accounting fees
- $2,150
- Travel
- $44,008
- Program services (functional)
- $501,572
- Management and general (functional)
- $69,820
Balance sheet and other
- Total assets, start of year
- $768,620
- Total assets, end of year
- $828,528
- Total liabilities, end of year
- $0
- Net assets, end of year
- $828,528
- Publicly traded securities
- $593,260
- Gross receipts
- $585,779
- Employees
- 0
- Volunteers
- 21
- Year formed
- 1929
- State of legal domicile
- MT
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 April 30, 2026, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MIKE LINDER | PAST PRESIDENT Trustee or director | 1 | $0 |
| BRENT COLBERT | PRESIDENT Trustee or director, Officer | 1 | $0 |
| STEVE HOLTON | 1ST VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
| JEREMY KOPP | 2ND VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
| BRIAN HEINO | 3RD VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
| LEO DUTTON | SECRETARY TREASURER Trustee or director, Officer | 1 | $0 |
| BRAD BICHLER | DIRECTOR Trustee or director | 1 | $0 |
| JASON FREDERICK | DIRECTOR Trustee or director | 1 | $0 |
| TRENT HARBAUGH | DIRECTOR Trustee or director | 1 | $0 |
| CHIP KEM | DIRECTOR Trustee or director | 1 | $0 |
| JASON BAKER | DIRECTOR Trustee or director | 1 | $0 |
| DARREN SHORT | DIRECTOR Trustee or director | 1 | $0 |
| KEIFER LEWIS | DIRECTOR Trustee or director | 1 | $0 |
| SCOTT VAN DYKEN | DIRECTOR Trustee or director | 1 | $0 |
| RANDY SMITH | DIRECTOR Trustee or director | 1 | $0 |
6 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| NATE KAMERMAN | DIRECTOR Trustee or director | 1 | $0 |
| JEREMY MEEDER | DIRECTOR Trustee or director | 1 | $0 |
| ZACH SEMENZA | DIRECTOR Trustee or director | 1 | $0 |
| JOHNNIE SPURLOCK | DIRECTOR Trustee or director | 1 | $0 |
| TONY HARBAUGH | BOARD MEMBER EMERITUS Trustee or director | 1 | $0 |
| NIC EISELE | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended April 30, 2025: 18 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MIKE LINDER | PRESIDENT Trustee or director, Officer | 1 | $0 |
| BRENT COLBERT | 1ST VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
| STEVE HOLTON | 2ND VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
| JEREMY KOPP | 3RD VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
| LEO DUTTON | SECRETARY TREASURER Trustee or director, Officer | 1 | $0 |
| BRAD BICHLER | DIRECTOR Trustee or director | 1 | $0 |
| JASON FREDERICK | DIRECTOR Trustee or director | 1 | $0 |
| TRENT HARBAUGH | DIRECTOR Trustee or director | 1 | $0 |
| BRIAN HEINO | DIRECTOR Trustee or director | 1 | $0 |
| CHIP KEM | DIRECTOR Trustee or director | 1 | $0 |
| JASON BAKER | DIRECTOR Trustee or director | 1 | $0 |
| ZAE HUDSON | DIRECTOR Trustee or director | 1 | $0 |
| JOSH JONAS | DIRECTOR Trustee or director | 1 | $0 |
| TRACY LEWELLEN | DIRECTOR Trustee or director | 1 | $0 |
| SCOTT VAN DYKEN | DIRECTOR Trustee or director | 1 | $0 |
| ZACH SEMENZA | DIRECTOR Trustee or director | 1 | $0 |
| JOHNNIE SPURLOCK | DIRECTOR Trustee or director | 1 | $0 |
| TONY HARBAUGH | BOARD MEMBER EMERITUS Trustee or director | 1 | $0 |
990 for the year ended April 30, 2024: 18 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| NIC EISELE | PRESIDENT Trustee or director, Officer | 1 | $0 |
| MIKE LINDER | 1ST VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
| BRENT COLBERT | 2ND VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
| LEO DUTTON | SECRETARY TREASURER Trustee or director, Officer | 1 | $0 |
| SCOTT VAN DYKEN | DIRECTOR Trustee or director | 1 | $0 |
| BRAD BICHLER | DIRECTOR Trustee or director | 1 | $0 |
| JASON FREDERICK | DIRECTOR Trustee or director | 1 | $0 |
| TRENT HARBAUGH | DIRECTOR Trustee or director | 1 | $0 |
| BRIAN HEINO | DIRECTOR Trustee or director | 1 | $0 |
| STEVE HOLTON | 3RD VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
| JASON BAKER | DIRECTOR Trustee or director | 1 | $0 |
| JEREMY KOPP | DIRECTOR Trustee or director | 1 | $0 |
| JOSH JONAS | DIRECTOR Trustee or director | 1 | $0 |
| TRACEY LEWELLEN | DIRECTOR Trustee or director | 1 | $0 |
| CHIP KEM | DIRECTOR Trustee or director | 1 | $0 |
| JASON VALDEZ | DIRECTOR Trustee or director | 1 | $0 |
| TONY HARBAUGH | BOARD MEMBER EMERITUS Trustee or director | 1 | $0 |
| JOHNNIE SPURLOCK | DIRECTOR Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 794, HELENA, MT 59624-0794
- Principal officer (990 for 2025)
- LEO DUTTON, 320 JACKSON ST, HELENA, MT 59601
- Signed the 990
- LEO DUTTON, SECRETARY/TREASURER
- Phone
- (406) 443-5669
- Website
- MSPOA.ORG
- Return prepared by
- JUNKERMIERCLARKCAMPANELLASTEVENSPC
Mission
TO IMPROVE THE EFFECTIVENESS, TO PROVIDE SUPPORT AND PROMOTE THE BETTERMENT OF AND FOR PROFESSIONAL LAW ENFORCEMENT IN MONTANA.
Program accomplishments
- ANNUAL TRAINING SEMINAR - PROVIDE TRAINING AND PROFESSIONAL DEVELOPMENT FOR OFFICERS IN MONTANA; APPROXIMATELY 135 LAW ENFORCEMENT AND DETENTION OFFICERS ATTENDED. DETENTION OFFICER TRAINING FOCUSED ON INCREASING COMPETENCY AND AWARENESS IN CORRECTIONAL OPERATIONS, INCLUDING LEGAL ISSUES IN DETENTION SETTINGS, INMATE DISCIPLINARY BEST PRACTICES, GANG ACTIVITY AND INTELLIGENCE, AND FACILITY SAFETY. LAW ENFORCEMENT OFFICERS RECEIVED INSTRUCTION ON LIABILITY, SOVEREIGN CITIZENS, COURTROOM SECURITY, OFFICER WELLNESS, CYBERSECURITY THREATS, AND PEER REVIEW PROGRAMS DESIGNED TO SUPPORT PERSONNEL.Expenses $179,918 · revenue $152,605
- OTHER SEMINARS - TACTICAL LEADERSHIP AND COLLABORATION, MUTUAL AID, SWAT, QUICK REACTION FORCE, AND DETENTION CENTER SYMPOSIUM FOR BEST PRACTICES, CHALLENGES, AND SOLUTIONS.Expenses $114,952 · revenue $65,296
- HONORARY MEMBERSHIP - TO SUPPORT RELEVANT, QUALITY TRAINING FOR LAW ENFORCEMENT OFFICERS, SCHOLARSHIPS FOR CHILDREN OF MEMBERS AND THOSE PURSUING A CAREER IN LOCAL LAW ENFORCEMENT, DEATH BENEFITS AND MONETARY SUPPORT FOR OFFICERS INJURED OR KILLED IN THE LINE OF DUTY, AND AGENCY TO AGENCY MUTUAL AID SUPPORT DURING CRITICAL INCIDENTS.Expenses $160,528 · revenue $251,181
- JAIL REVIEW COMMITTEE - REIMBURSEMENT FOR PEER REVIEWS, WHO CONDUCT VOLUNTARY PEER REVIEWS OF LOCAL DETENTION FACILITIES.Expenses $46,174
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 April, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | April 30, 2026 | September 15, 2026 | 990 on file |
| 2024 | April 30, 2025 | September 15, 2025 | 990 on file |
| 2023 | April 30, 2024 | September 16, 2024 | 990 on file |
IRS record
- EIN
- 23-7010405
- 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
- 1991
- Accounting year ends
- April
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Crime and legal-related (I600)
- Assets (IRS master file)
- $828,528
- Income (IRS master file)
- $585,779
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | April 2026 | $585,524 | $571,392 | $828,528 | XML |
| 990 | April 2025 | $529,197 | $587,589 | $768,620 | XML |
| 990 | April 2024 | $563,156 | $609,812 | $813,146 | XML |
| 990 | April 2023 | $607,123 | $687,405 | $862,583 | IRS |
| 990 | April 2022 | – | – | – | IRS |
| 990 | April 2021 | – | – | – | IRS |
| 990 | April 2019 | – | – | – | IRS |
| 990 | April 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 23-7010405).
Questions about MONTANA SHERIFFS AND PEACE OFFICERS ASSOCIATION
- What is the EIN of MONTANA SHERIFFS AND PEACE OFFICERS ASSOCIATION?
- The employer identification number (EIN) of MONTANA SHERIFFS AND PEACE OFFICERS ASSOCIATION is 23-7010405.
- Is MONTANA SHERIFFS AND PEACE OFFICERS ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1991.
- Are donations to MONTANA SHERIFFS AND PEACE OFFICERS ASSOCIATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does MONTANA SHERIFFS AND PEACE 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 MONTANA SHERIFFS AND PEACE OFFICERS ASSOCIATION due?
- The return for tax year 2026 (the year ending April 30, 2027) is due September 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did MONTANA SHERIFFS AND PEACE OFFICERS ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended April 2026.
- Who is the principal officer of MONTANA SHERIFFS AND PEACE OFFICERS ASSOCIATION?
- The 990 for the year ended April 30, 2026 names LEO DUTTON.
- Who are the officers and directors of MONTANA SHERIFFS AND PEACE OFFICERS ASSOCIATION?
- The 990 for the year ended April 30, 2026 lists 21 people; 0 received compensation from the organization.
- How much revenue does MONTANA SHERIFFS AND PEACE OFFICERS ASSOCIATION have?
- On its 990 for the year ended April 30, 2026 it reported revenue of $585,524, expenses of $571,392 and total assets of $828,528 at year end.
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All nonprofits in HELENA · Montana · Crime and legal-related