Nonprofit · EIN 92-3986237
OCONEE COUNTY SHERIFFS OFFICE FOUNDATION INC
Tax-exempt · ATHENS, GA 30606
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $386,727 | $270,078 | $116,649 | $709,963 | $0 | $709,963 |
| December 31, 2024 | 990 | $563,839 | $81,996 | $481,843 | $593,314 | $0 | $593,314 |
| December 31, 2023 | 990-EZ | $117,601 | $6,130 | $111,471 | $111,471 | – | $111,471 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $386,727
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
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
- Program services (functional)
- $267,633
Balance sheet and other
- Total assets, start of year
- $593,314
- Total assets, end of year
- $709,963
- Total liabilities, end of year
- $0
- Net assets, end of year
- $709,963
- Net assets without donor restrictions
- $709,963
- Gross receipts
- $386,727
- Employees
- 0
- Volunteers
- 6
- Year formed
- 2023
- State of legal domicile
- GA
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 |
|---|---|---|---|
| Danielle Benson | President Trustee or director, Officer | 5 | $0 |
| Houston Gaines | Vice President Trustee or director, Officer | 5 | $0 |
| Joel McElhannon | Secretary Trustee or director, Officer | 5 | $0 |
| Sean McCallen | Treasurer Trustee or director, Officer | 5 | $0 |
| Ashleigh Baker | Director Trustee or director | 2 | $0 |
| Timothy Stevens | Director Trustee or director | 2 | $0 |
990 for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Danielle Benson | President Trustee or director, Officer | 5 | $0 |
| Houston Gaines | Vice President Trustee or director, Officer | 5 | $0 |
| Joel McElhannon | Secretary Trustee or director, Officer | 5 | $0 |
| Sean McCallen | Treasurer Trustee or director, Officer | 5 | $0 |
| Ashleigh Baker | Director Trustee or director | 2 | $0 |
| Timothy Stevens | Director Trustee or director | 2 | $0 |
990-EZ for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Danielle Benson | President | 5 | $0 |
| Houston Gaines | Vice President | 5 | $0 |
| Joel McElhannon | Secretary | 5 | $0 |
| Sean McCallen | Treasurer | 5 | $0 |
| Ashleigh Baker | Director | 2 | $0 |
| Timothy Stevens | Director | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 1720 EPPS BRIDGE PKWY STE 108 397, ATHENS, GA 30606-6131
- In care of
- % SEAN MCCALLEN
- Principal officer (990 for 2025)
- Sean McCallen, 1725 Electric Ave, Unit 260 Golden Pantry, Watkinsville, GA 30677
- Signed the 990
- Sean McCallen, Treasurer
- Phone
- (706) 552-0032
Mission
The corporations sole function is to operate as a law enforcement foundation pursuant to O.C.G.A 48-7-29.25a1 to support the Oconee County Sheriffs Office through purchases of equipment or office infrastructure training for personnel support or recognition for deputies and their families and other programs that support the mission of the Sheriffs Office.
Program accomplishments
- Purchases of equipment or infrastructureExpenses $189,933
- Deputy and staff supportExpenses $61,375
- Training programsExpenses $8,524
- Employee and family appreciationExpenses $7,801
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-EZ on file |
IRS record
- EIN
- 92-3986237
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2024
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Public safety, disaster preparedness and relief (M60)
- Assets (IRS master file)
- $709,963
- Income (IRS master file)
- $386,727
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $386,727 | $270,078 | $709,963 | XML |
| 990 | December 2024 | $563,839 | $81,996 | $593,314 | XML |
| 990-EZ | December 2023 | $117,601 | $6,130 | $111,471 | XML |
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 92-3986237).
Questions about OCONEE COUNTY SHERIFFS OFFICE FOUNDATION INC
- What is the EIN of OCONEE COUNTY SHERIFFS OFFICE FOUNDATION INC?
- The employer identification number (EIN) of OCONEE COUNTY SHERIFFS OFFICE FOUNDATION INC is 92-3986237.
- Is OCONEE COUNTY SHERIFFS OFFICE FOUNDATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2024.
- Are donations to OCONEE COUNTY SHERIFFS OFFICE FOUNDATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does OCONEE COUNTY SHERIFFS OFFICE FOUNDATION INC 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 OCONEE COUNTY SHERIFFS OFFICE FOUNDATION INC 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 OCONEE COUNTY SHERIFFS OFFICE FOUNDATION INC 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 OCONEE COUNTY SHERIFFS OFFICE FOUNDATION INC?
- The 990 for the year ended December 31, 2025 names Sean McCallen.
- Who are the officers and directors of OCONEE COUNTY SHERIFFS OFFICE FOUNDATION INC?
- The 990 for the year ended December 31, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does OCONEE COUNTY SHERIFFS OFFICE FOUNDATION INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $386,727, expenses of $270,078 and total assets of $709,963 at year end.
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All nonprofits in ATHENS · Georgia · Public safety, disaster preparedness and relief