Civic Intelligence

Livingston County Deputy Sheriff'S Association

EIN 27-3091491 • 501(c)5 • Howell, MI

Profile

Advocate for law enforcement officers in livingston county michigan

150 S Highlander WayHowell, MI 48843

n/A

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2025

Net Margin

3rd percentile

-139%

Higher net margin than 3% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2025

Top Officer Pay

53rd percentile

$1,350

Higher top officer pay than 53% of similar nonprofits.

Top officer pay equals 3.1% of source-year revenue.

501(c)5 • <$500k nonprofits • Source year 2025

Asset Growth

13th percentile

-27%

Faster asset growth than 13% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

12th percentile

-29%

Faster revenue growth than 12% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$163,327

Down $52,334 (-24%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Down

$163,327

Down $52,334 (-24%) from 2023

Operations
Liabilities / RevenueScore unavailableNet Margin3rd percentile

Revenue

Down

$43,273

Down $5,923 (-12%) from 2023

Expenses

Up

$103,274

Up $37,349 (+57%) from 2023

Net Income

Down

-$60,001

Down $43,272 (-259%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth13th percentile

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

$300K$200K$100K$0Assets 2012: $80,431Net Assets 2012: $80,4312012Assets 2013: $87,670Net Assets 2013: $87,6702013Assets 2019: $158,289Net Assets 2019: $158,2892019Assets 2020: $173,595Net Assets 2020: $173,5952020Assets 2021: $201,382Net Assets 2021: $201,3822021Assets 2022: $232,390Net Assets 2022: $232,3902022Assets 2023: $215,661Net Assets 2023: $215,6612023Assets 2025: $163,327Net Assets 2025: $163,3272025

Highlighted filing

2025

Assets$163,327
Liabilities-
Net Assets$163,327
Open 2025 Filing

Operations Trend

Revenue Growth12th percentile

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

$150K$100K$50K$0-$50K-$100KRevenue 2012: $53,872Expenses 2012: $6,259Net Income 2012: $47,6132012Revenue 2013: $55,355Expenses 2013: $29,869Net Income 2013: $25,4862013Revenue 2019: $49,487Expenses 2019: $25,666Net Income 2019: $23,8212019Revenue 2020: $50,146Expenses 2020: $34,840Net Income 2020: $15,3062020Revenue 2021: $48,822Expenses 2021: $21,035Net Income 2021: $27,7872021Revenue 2022: $51,344Expenses 2022: $20,336Net Income 2022: $31,0082022Revenue 2023: $49,196Expenses 2023: $65,925Net Income 2023: -$16,7292023Revenue 2025: $43,273Expenses 2025: $103,274Net Income 2025: -$60,0012025

Highlighted filing

2025

Revenue$43,273
Expenses$103,274
Net Income-$60,001
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$163,327
Liabilities
-
Net assets
$163,327
Revenue
$43,273
Expenses
$103,274
Net income
-$60,001
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.63$1.63$0.43$1.03$0.60
2023Detailed filing. Detailed filing data is available for this year.$2.16$2.16$0.49$0.66$0.17
2022Detailed filing. Detailed filing data is available for this year.$2.32$2.32$0.51$0.20$0.31
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.01$2.01$0.49$0.21$0.28
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.74$1.74$0.50$0.35$0.15
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.58$1.58$0.49$0.26$0.24
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.88$0.88$0.55$0.30$0.25
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.80$0.80$0.54$0.06$0.48
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Aug 4, 2025
Return Version
2024v5.2
Gross Receipts
$43,273
Mission and Program Overview

Mission

Advocate for law enforcement officers in livingston county michigan

Program Services

DescriptionGrantsExpenses
TO PROMOTE A BETTER UNDERSTANDING OF THE NATURE OF LAW ENFORCEMENT WHILE WORKING FORTHE ESTABLISHMENT OF FAIR WAGES, HOUSE, WORKING CONDITIONS, AND RETIREMENT, DISABILITY AND PENSION FUNDINGTHROUGH COLLECTIVE BARGAINING AND OTHER MEANS AVAILABLE TO PUBLIC EMPLOYEES.--
Compensation and Service Providers
Top Officer Pay53rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
BRAD KOURTPresidentPT$1,350-$1,350
KURT HEIOBTreasurer-$900-$900
GERARD BOYERVice President-$900-$900
MARK SMITHSecretary-$450-$450
ADAM LIQUIASgt. At Arms-$0--
Filing and Contact Details

Filer

Filer Name
LIVINGSTON COUNTY DEPUTY SHERIFF'S ASSOCIATION
EIN
27-3091491
Phone
5175462440
Address
150 S HIGHLANDER WAY, HOWELL, MI 48843

Signing Officer

Name
Kurt Heiob
Title
Treasurer
Phone
5175462440
Signed
2025-08-04
Discuss with paid preparer
Yes

Preparer

Firm
Craft & Associates LLC
Address
15055 GLENCREST DR, LANSING, MI 48906
Preparer
Aaron M Craft
Phone
5174871562
Supplemental Narrative

Additional Explanations

Form 990EZ, Part I, Line 10

“Charitable contribution; donation; livingston county first responders benevolent fund: 615 w. Grand river, brighton, mi, 48116; none, 1750.”

Form 990EZ, Part I, Line 16

“SUPPLIES 588.”

Form 990EZ, Part I, Line 16

“Depreciation 127.”

Form 990EZ, Part II, Line 24

“Furniture & equipment 445. 317.”

Raw XML Appendix127 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.

Path#Value
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IRS990EZ/BooksInCareOfDetail/PhoneNum05175462440
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0150 S HIGHLANDER WAY
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0HOWELL
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd048843
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0222883
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0163010
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt00
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-60001
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt095409
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0223328
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0163327
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GrantsAndSimilarAmountsPaidAmt01750
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt043273
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt084
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt043189
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0223328
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0163327
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0223328
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0163327
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt06.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt12.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt22.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt32.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt42.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt01350
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt1900
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt2450
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt3900
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0BRAD KOURT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1KURT HEIOB
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2MARK SMITH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3GERARD BOYER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4ADAM LIQUIA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4SGT. AT ARMS
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt0445
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0317
IRS990EZ/OtherExpensesTotalAmt0715
IRS990EZ/PrimaryExemptPurposeTxt0ADVOCATE FOR LAW ENFORCEMENT OFFICERS IN LIVINGSTON COUNTY MICHIGAN
IRS990EZ/ProgramServiceRevenueAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0TO PROMOTE A BETTER UNDERSTANDING OF THE NATURE OF LAW ENFORCEMENT WHILE WORKING FORTHE ESTABLISHMENT OF FAIR WAGES, HOUSE, WORKING CONDITIONS, AND RETIREMENT, DISABILITY AND PENSION FUNDINGTHROUGH COLLECTIVE BARGAINING AND OTHER MEANS AVAILABLE TO PUBLIC EMPLOYEES.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt05400
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0103274
IRS990EZ/TotalRevenueAmt043273
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CHARITABLE CONTRIBUTION; DONATION; LIVINGSTON COUNTY FIRST RESPONDERS BENEVOLENT FUND: 615 W. GRAND RIVER, BRIGHTON, MI, 48116; NONE, 1750.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SUPPLIES 588.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Depreciation 127.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FURNITURE & EQUIPMENT 445. 317.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990EZ, Part I, Line 10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990EZ, Part II, Line 24
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KURT HEIOB
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05175462440
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LIVINGSTON COUNTY DEPUTY SHERIFF'S ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0LIVI
ReturnHeader/Filer/EIN0273091491
ReturnHeader/Filer/PhoneNum05175462440
ReturnHeader/Filer/USAddress/AddressLine1Txt0150 S HIGHLANDER WAY
ReturnHeader/Filer/USAddress/CityNm0HOWELL
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd048843
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0813907226
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CRAFT & ASSOCIATES LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt015055 GLENCREST DR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LANSING
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd048906
ReturnHeader/PreparerPersonGrp/PhoneNum05174871562
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Aaron M Craft
ReturnHeader/ReturnTs02025-08-04T16:54:43-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 501(c)5 • <$500k nonprofits