Civic Intelligence

Maryland Sheriffs' Association Inc

EIN 23-7442984 • 501(c)6 • Cumberland, MD

Profile

To develop, enhance, and promote the professionalism

695 Kelly RdCumberland, MD 21502

www.mdsheriffs.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

49th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)6 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

51st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)6 • <$500k nonprofits • Source year 2025

Net Margin

42nd percentile

-2.9%

Higher net margin than 42% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2025

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)6 • <$500k nonprofits • Source year 2025

Asset Growth

46th percentile

-3.7%

Faster asset growth than 46% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

42nd percentile

-5.2%

Faster revenue growth than 42% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets49th percentile

Assets

Up

$373,375

Up $157,143 (+73%) from 2023

Liabilities

Down

$0

Down $9,638 (-100%) from 2023

Net Assets

Up

$373,375

Up $166,781 (+81%) from 2023

Operations
Liabilities / Revenue51st percentileNet Margin42nd percentile

Revenue

Down

$441,810

Down $27,874 (-5.9%) from 2023

Expenses

Up

$454,755

Up $99,630 (+28%) from 2023

Net Income

Down

-$12,945

Down $127,504 (-111%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth46th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$400K$300K$200K$100K$0Assets 2013: $177,549Liabilities 2013: $2,754Net Assets 2013: $174,7952013Assets 2014: $167,330Liabilities 2014: $2,077Net Assets 2014: $165,2532014Assets 2015: $163,302Liabilities 2015: $12,457Net Assets 2015: $150,8452015Assets 2016: $150,814Liabilities 2016: $24,286Net Assets 2016: $126,5282016Assets 2019: $70,741Liabilities 2019: $21Net Assets 2019: $70,7202019Assets 2020: $98,457Liabilities 2020: $0Net Assets 2020: $98,4572020Assets 2021: $64,029Liabilities 2021: $0Net Assets 2021: $64,0292021Assets 2022: $92,035Liabilities 2022: $0Net Assets 2022: $92,0352022Assets 2023: $216,232Liabilities 2023: $9,638Net Assets 2023: $206,5942023Assets 2025: $373,375Liabilities 2025: $0Net Assets 2025: $373,3752025

Highlighted filing

2025

Assets$373,375
Liabilities$0
Net Assets$373,375
Open 2025 Filing

Operations Trend

Revenue Growth42nd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200KExpenses 2013: $240,0532013Revenue 2014: $191,085Expenses 2014: $210,377Net Income 2014: -$19,2922014Revenue 2015: $139,657Expenses 2015: $154,065Net Income 2015: -$14,4082015Revenue 2016: $200,507Expenses 2016: $224,824Net Income 2016: -$24,3172016Revenue 2019: $110,783Expenses 2019: $124,143Net Income 2019: -$13,3602019Revenue 2020: $124,209Expenses 2020: $96,472Net Income 2020: $27,7372020Revenue 2021: $54,040Expenses 2021: $88,468Net Income 2021: -$34,4282021Revenue 2022: $128,145Expenses 2022: $100,139Net Income 2022: $28,0062022Revenue 2023: $469,684Expenses 2023: $355,125Net Income 2023: $114,5592023Revenue 2025: $441,810Expenses 2025: $454,755Net Income 2025: -$12,9452025

Highlighted filing

2025

Revenue$441,810
Expenses$454,755
Net Income-$12,945
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$373,375
Liabilities
$0
Net assets
$373,375
Revenue
$441,810
Expenses
$454,755
Net income
-$12,945
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.73$0.00$3.73$4.42$4.55$0.13
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.16$0.10$2.07$4.70$3.55$1.15
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.92$0.00$0.92$1.28$1.00$0.28
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.64$0.00$0.64$0.54$0.88$0.34
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.98$0.00$0.98$1.24$0.96$0.28
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.71$0.00$0.71$1.11$1.24$0.13
2016Detailed filing. Detailed filing data is available for this year.$1.51$0.24$1.27$2.01$2.25$0.24
2015Detailed filing. Detailed filing data is available for this year.$1.63$0.12$1.51$1.40$1.54$0.14
2014Detailed filing. Detailed filing data is available for this year.$1.67$0.02$1.65$1.91$2.10$0.19
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.78$0.03$1.75$2.40
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Sep 3, 2025
Return Version
2024v5.2
Gross Receipts
$441,810
Mission and Program Overview

Mission

To develop, enhand and promote professionalism of the Sheriffs Offices; Assure the highest standards of fairness, equality and professionalism in public safety and services; and to develop and implement programs to meet the personal needs of individual communities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$386,315$373,370▼ $12,945
Savings and Temporary Cash Investments$5$5→ $0
Total Assets$386,320$373,375▼ $12,945
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$386,320$373,375▼ $12,945
Total Net Assets Fund Balance$386,320$373,375▼ $12,945
Total Liabilities and Net Assets / Fund Balance$386,320$373,375▼ $12,945

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$1,328$1,328
Compensation and Service Providers
Top Officer Pay77th percentile

Board Members and Trustees

NameTitle
Joe GambleImmediate Past President
James DeWeesPresident
Gary HoffmanFirst Vice President
Brian AlbertFourth Vice President
Matthew CrisafulliSecond Vice President
Maxwell UyThird Vice President
Bryson MeyersDirector
Chuck JenkinsDirector
David PayneDirector
Dennis HickmanDirector
Donnie BakerDirector
Everett SeskerDirector
Gary BakerDirector
Gerry WiddoesDirector
James PhillipsDirector
Jay FisherDirector
Jeff GahlerDirector
John CarrDirector
Marcus HarrisDirector
Mike LewisDirector
Pete LazichDirector
Ricky CoxDirector
Robert LehmanDirector
Ronald HowardDirector
Sam CogenDirector
Scott AdamsDirector
Steve HallDirector
Troy BerryDirector
Darren PopkinExecutive Director
Craig RobertsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$41,810
Program Service Revenue
$399,972
Investment Income
$28
Other Revenue
$0
Change in Net Assets
$-12,945
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$454,755
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$150,315$836-$150,315
Conferences and Meetings$114,232--$114,232
Fees for Services Management$56,313--$56,313
Fees for Services Lobbying-$25,200-$25,200
Fees for Services Accounting-$6,476-$6,476
Office Expenses-$6,305-$6,305
Insurance-$1,018-$1,018
Total Functional Expenses$414,920$39,835$0$454,755
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Mailing----
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

“Governing Body reviews at monthly meeting”

Conflict of interest policy compliance Part VI line 12C

“Sheriffs maintain a conflict of interest policy”

CEO executive director top management comp Part VI line 15A

“Executive Director salary is researched for comparability by the Board members and vote for authorization by all members”

Governing documents etc available to public Part VI line 19

“Governing documents are available upon request”

Filing and Contact Details

Filer

Filer Name
Maryland Sheriffs Association Inc
EIN
23-7442984
In Care Of
% Craig Robertson
Phone
3017771585
Address
695 Kelly Rd, Cumberland, MD 21502

Signing Officer

Name
Craig Robertson
Title
Treasurer
Phone
3013682904
Signed
2025-09-03
Discuss with paid preparer
No

Organization Details

Principal Officer
Craig Robertson
Formed
1974
Legal Domicile
Md
Voting Board Members
30
Independent Board Members
30
Employees
0
Volunteers
30

Preparer

Firm
KDBD Inc
Address
13102 Winchester Rd SW, Cumberland, MD 21502
Preparer
Karen K Deffinbaugh CPA
Phone
2403627254
Supplemental Narrative

Additional Explanations

Other or change in accounting method Part XII line 1

“Attached are Profit and Loss and Balance Sheet using both cash and accrual method. There is no difference between the method.”

Raw XML AppendixShowing 400 of 506 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/PersonNm2Jay Fisher
IRS990/Form990PartVIISectionAGrp/PersonNm3Everett Sesker
IRS990/Form990PartVIISectionAGrp/PersonNm4Ricky Cox
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IRS990/Form990PartVIISectionAGrp/PersonNm7Chuck Jenkins
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IRS990/Form990PartVIISectionAGrp/PersonNm9Marcus Harris
IRS990/Form990PartVIISectionAGrp/PersonNm10John Carr
IRS990/Form990PartVIISectionAGrp/PersonNm11Steve Hall
IRS990/Form990PartVIISectionAGrp/PersonNm12Ronald Howard
IRS990/Form990PartVIISectionAGrp/PersonNm13Donnie Baker
IRS990/Form990PartVIISectionAGrp/PersonNm14Scott Adams
IRS990/Form990PartVIISectionAGrp/PersonNm15Sam Cogen
IRS990/Form990PartVIISectionAGrp/PersonNm16Darren Popkin
IRS990/Form990PartVIISectionAGrp/PersonNm17Jeff Gahler
IRS990/Form990PartVIISectionAGrp/PersonNm18Troy Berry
IRS990/Form990PartVIISectionAGrp/PersonNm19Robert Lehman
IRS990/Form990PartVIISectionAGrp/PersonNm20Pete Lazich
IRS990/Form990PartVIISectionAGrp/PersonNm21David Payne
IRS990/Form990PartVIISectionAGrp/PersonNm22Gerry Widdoes
IRS990/Form990PartVIISectionAGrp/PersonNm23Craig Robertson
IRS990/Form990PartVIISectionAGrp/PersonNm24Brian Albert
IRS990/Form990PartVIISectionAGrp/PersonNm25James DeWees
IRS990/Form990PartVIISectionAGrp/PersonNm26Maxwell Uy
IRS990/Form990PartVIISectionAGrp/PersonNm27Gary Hoffman
IRS990/Form990PartVIISectionAGrp/PersonNm28Joe Gamble
IRS990/Form990PartVIISectionAGrp/PersonNm29Matthew Crisafulli
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