Skip to main content
IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 47-5022920

BOONE COUNTY DEPUTY SHERIFFS ASSOCIATION

Tax-exempt (reinstated) · MADISON, WV 25130

Financials

$14K$7K2023$14K$11K2024$10K$12K2025
Revenue Expenses · by fiscal year end
Financials of BOONE COUNTY DEPUTY SHERIFFS ASSOCIATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990-EZ$9,808$11,731-$1,923$17,699–$17,699
June 30, 2025990-EZ$13,795$10,676$3,119$19,622–$19,622
December 31, 2023990-EZ$14,000$7,041$6,959$16,503–$16,503
Financial details: 990-EZ for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$9,808
Program service revenue
$0
Investment income
$0

Expenses

Compensation of officers, directors and key employees
$0
Professional fees and payments to contractors
$125
Other expenses
$11,606
Program services (functional)
$11,731

Balance sheet and other

Total assets, start of year
$19,622
Total assets, end of year
$17,699
Total liabilities, end of year
–
Net assets, end of year
$17,699
Cash, savings and investments
$17,699
Gross receipts
$9,808

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.

NameTitleHours / weekCompensation
Daniel CottrellPresident5$0
Eric EversoleV President5$0
Mike FosterSecretary5$0
Brian DotsonTresurer5$0
990-EZ for the year ended June 30, 2025: 4 people
NameTitleHours / weekCompensation
Daniel CottrellPresident5$0
Eric EversoleV President5$0
Mike FosterSecretary5$0
Brian DotsonTresurer5$0
990-EZ for the year ended December 31, 2023: 4 people
NameTitleHours / weekCompensation
Daniel CottrellPresident5$0
Eric EversoleV President5$0
Mike FosterSecretary5$0
Brian DotsonTresurer5$0

Address and contacts

Address (IRS master file)
206 COURT STREET, MADISON, WV 25130-1175
In care of
% JEFFREY ROBINETTE
Signed the 990-EZ
Daniel Cottrell, Treasurer
Phone
(304) 369-7340
Return prepared by
Robert Bias CPA Inc

Mission

Social assistance for christmas Shop with a Cop for holiday season

990-EZ for the year ended December 31, 2025

Program accomplishments

  • Donations to purchase gifts for area children forChristmas
    Expenses $11,731

What it must file and when

IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990-EZ on file
2024December 31, 2024May 15, 2025Check at the IRS
2023December 31, 2023May 15, 2024990-EZ on file

File the 2026 990-N for BOONE COUNTY DEPUTY SHERIFFS ASSOCIATION

Due May 17, 2027 · e-filed with the IRS by 990.tax, an IRS-authorized e-file provider

IRS record

EIN
47-5022920
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
2022
Accounting year ends
December
Files
Form 990-N (e-Postcard)
Assets (IRS master file)
$17,699
Income (IRS master file)
$9,808

Revocation and reinstatement

Exemption revoked
November 15, 2018
Posted by the IRS
March 11, 2019
Reinstated
Effective June 15, 2022

From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-EZDecember 2025$9,808$11,731$17,699XML
990-EZJune 2025$13,795$10,676$19,622XML
990-EZDecember 2023$14,000$7,041$16,503XML
990-EZJuly 2023–––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 47-5022920).

Questions about BOONE COUNTY DEPUTY SHERIFFS ASSOCIATION

What is the EIN of BOONE COUNTY DEPUTY SHERIFFS ASSOCIATION?
The employer identification number (EIN) of BOONE COUNTY DEPUTY SHERIFFS ASSOCIATION is 47-5022920.
Is BOONE COUNTY DEPUTY SHERIFFS ASSOCIATION tax-exempt?
Yes. The IRS revoked its exemption on November 15, 2018 and reinstated it effective June 15, 2022.
Are donations to BOONE COUNTY DEPUTY SHERIFFS ASSOCIATION tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does BOONE COUNTY DEPUTY SHERIFFS ASSOCIATION file?
Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
When is the next return of BOONE COUNTY DEPUTY SHERIFFS 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 BOONE COUNTY DEPUTY SHERIFFS 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 BOONE COUNTY DEPUTY SHERIFFS ASSOCIATION?
The 990-EZ for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
How much revenue does BOONE COUNTY DEPUTY SHERIFFS ASSOCIATION have?
On its 990-EZ for the year ended December 31, 2025 it reported revenue of $9,808, expenses of $11,731 and total assets of $17,699 at year end.

Other nonprofits in MADISON

All nonprofits in MADISON · West Virginia · Philanthropy, voluntarism and grantmaking foundations