Nonprofit · EIN 77-0444072
MERCED COUNTY SHERIFFS DEPARTMENT COMMUNITY LAW ENFORCEMENT OFFICE
Also known as CLEO
Tax-exempt · WINTON, CA 95388
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $85,514 | $79,736 | $5,778 | $149,073 | $5,316 | $143,757 |
| December 31, 2024 | 990 | $123,696 | $128,222 | -$4,526 | $137,979 | $0 | $137,979 |
| December 31, 2023 | 990 | $85,682 | $47,321 | $38,361 | $142,505 | $0 | $142,505 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $84,838
- Program service revenue
- $0
- Investment income
- $0
- Net income from fundraising events
- $164
- Net income from gaming
- $512
- Other revenue
- $676
Expenses
- Grants and similar amounts paid
- $9,963
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $2,111
- Occupancy
- $3,975
- Travel
- $20,774
- Program services (functional)
- $79,736
Balance sheet and other
- Total assets, start of year
- $137,979
- Total assets, end of year
- $149,073
- Total liabilities, end of year
- $5,316
- Net assets, end of year
- $143,757
- Net assets without donor restrictions
- $143,757
- Gross receipts
- $275,522
- Employees
- 0
- Volunteers
- 75
- Year formed
- 1996
- 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 |
|---|---|---|---|
| AMANDA GIBSON | OFFICER Trustee or director | – | $0 |
| COREY GIBSON | OFFICER Trustee or director | – | $0 |
| BRANKEL NOBARI | OFFICER Trustee or director | – | $0 |
| MICHELLE OLIVER | OFFICER Trustee or director | – | $0 |
| DON PASSARINO | SECRETARY Trustee or director | – | $0 |
| DELRAY C SHELTON | CFO Trustee or director | 1 | $0 |
| VERN WARNKE | OFFICER Trustee or director | – | $0 |
990 for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DELRAY C SHELTON | CFO Trustee or director | 10 | $0 |
| COREY GIBSON | OFFICER Trustee or director | 1 | $0 |
| VERN WARNKE | OFFICER Trustee or director | 1 | $0 |
| AMANDA GIBSON | OFFICER Trustee or director | 1 | $0 |
| MICHELLE OLIVER | OFFICER Trustee or director | 1 | $0 |
| BRANKEL NOBARI | OFFICER Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DELRAY C SHELTON | CFO Trustee or director | 10 | $0 |
| COREY GIBSON | OFFICER Trustee or director | 1 | $0 |
| VERN WARNKE | OFFICER Trustee or director | 1 | $0 |
| AMANDA GIBSON | OFFICER Trustee or director | 1 | $0 |
| MICHELLE OLIVER | OFFICER Trustee or director | 1 | $0 |
| BRANKEL NOBARI | OFFICER Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 465, WINTON, CA 95388-0465
- In care of
- % DELRAY C SHELTON
- Mailing address (990-N for 2019)
- PO Box 465, Winton CA 953880465
- Principal officer (990 for 2025)
- DELRAY C SHELTON, PO BOX 465, WINTON, CA 95388
- Principal officer (990-N for 2019)
- Donn Passarino, 3176 E Highway 140, Merced CA 95340
- Signed the 990
- DELRAY C SHELTON, CFO
- Phone
- (209) 385-7608
- Return prepared by
- KEMPER CPA GROUP LLP
California records
California keeps its own records of charities and corporations. Search them by EIN 77-0444072 or by the name MERCED COUNTY SHERIFFS DEPARTMENT COMMUNITY LAW ENFORCEMENT OFFICE.
- 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
MERCED COUNTY SHERIFF'S DEPARTMENT COMMUNITY LAW ENFORCEMENT OFFICE SUPPORTS AND ASSISTS THE MERCED COUNTY SHERIFF'S DEPARTMENT - WHOSE MISSION IS TO PROMOTE PUBLIC SAFETY THROUGH RECRUITING, ORGANIZING AND DIRECTING VOLUNTEER CITIZENS. PROGRAMS FOCUS ON THE PREVENTION OF CRIME THROUGH COOPERATION, COMMUNITY INVOLVEMENT, AND PARTICIPATION WITH LOCAL LAW ENFORCEMENT. PUBLIC AWARENESS CAMPAIGNS AND OTHER COMMITY OUTREACH PROGRAMS ARE ADDITIONAL METHODS USED TO PROMOTE PUBLIC SAFETY.
Program accomplishments
- MERCED COUNTY SHERIFF'S DEPARTMENT COMMUNITY LAW ENFORCEMENT OFFICE IS A NON-PROFIT ORGANIZED TO ASSIST THE MERCED COUNTY SHERIFF'S DEPARMENT IN ACCOMPLISHING ITS LAW ENFORCEMENT MISSION, PROMOTING PUBLIC SAFETY AND SERVING THE COMMUNITY BY RECRUITING, ORGANIZING AND DIRECTING VOLUNTEER CITIZENS TO PROMOTE THE IDEAS OF PUBLIC SAFETY, PREVENTION OF CRIME, THROUGH COOPERATION, INVOLVEMENT AND PARTICIPATION WITH LOCAL LAW ENFORCEMENT, THROUGH PUBLIC AWARENESS CAMPAIGNS AND OTHER COMMUNITY OUTREACH PROGRAMS.
- MERCED COUNTY SHERIFF'S DEPARTMENT COMMUNITY LAW ENFORCEMENT OFFICE IS A NON-PROFIT ORGANIZED TO ASSIST THE MERCED COUNTY SHERIFF'S DEPARMENT IN ACCOMPLISHING ITS LAW ENFORCEMENT MISSION, PROMOTING PUBLIC SAFETY AND SERVING THE COMMUNITY BY RECRUITING, ORGANIZING AND DIRECTING VOLUNTEER CITIZENS TO PROMOTE THE IDEAS OF PUBLIC SAFETY, PREVENTION OF CRIME, THROUGH COOPERATION, INVOLVEMENT AND PARTICIPATION WITH LOCAL LAW ENFORCEMENT, THROUGH PUBLIC AWARENESS CAMPAIGNS AND OTHER COMMUNITY OUTREACH PROGRAMS.Expenses $79,736 · grants $9,963
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
- 77-0444072
- 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
- 1997
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Crime and legal-related (I20)
- Assets (IRS master file)
- $149,073
- Income (IRS master file)
- $275,522
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $85,514 | $79,736 | $149,073 | XML |
| 990 | December 2024 | $123,696 | $128,222 | $137,979 | XML |
| 990 | December 2023 | $85,682 | $47,321 | $142,505 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-N for 2019 Officer: Donn Passarino | December 31, 2019 | ≤ $50,000 receipts | – | – | e-Postcard |
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 77-0444072).
Questions about MERCED COUNTY SHERIFFS DEPARTMENT COMMUNITY LAW ENFORCEMENT OFFICE
- What is the EIN of MERCED COUNTY SHERIFFS DEPARTMENT COMMUNITY LAW ENFORCEMENT OFFICE?
- The employer identification number (EIN) of MERCED COUNTY SHERIFFS DEPARTMENT COMMUNITY LAW ENFORCEMENT OFFICE is 77-0444072.
- Is MERCED COUNTY SHERIFFS DEPARTMENT COMMUNITY LAW ENFORCEMENT OFFICE tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1997.
- Are donations to MERCED COUNTY SHERIFFS DEPARTMENT COMMUNITY LAW ENFORCEMENT OFFICE tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does MERCED COUNTY SHERIFFS DEPARTMENT COMMUNITY LAW ENFORCEMENT OFFICE 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 MERCED COUNTY SHERIFFS DEPARTMENT COMMUNITY LAW ENFORCEMENT OFFICE 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 MERCED COUNTY SHERIFFS DEPARTMENT COMMUNITY LAW ENFORCEMENT OFFICE last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of MERCED COUNTY SHERIFFS DEPARTMENT COMMUNITY LAW ENFORCEMENT OFFICE?
- The 990 for the year ended December 31, 2025 names DELRAY C SHELTON.
- Who are the officers and directors of MERCED COUNTY SHERIFFS DEPARTMENT COMMUNITY LAW ENFORCEMENT OFFICE?
- The 990 for the year ended December 31, 2025 lists 7 people; 0 received compensation from the organization.
- How much revenue does MERCED COUNTY SHERIFFS DEPARTMENT COMMUNITY LAW ENFORCEMENT OFFICE have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $85,514, expenses of $79,736 and total assets of $149,073 at year end.
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All nonprofits in WINTON · California · Crime and legal-related