Michigan Sheriffs Association Educational Service

“Bylaws were changed 1/22/18. Changed wording on the purpose of the organization. Meeting notice durations changed from 30 days to 10. Section 1: amended authority and responsibility section. President appoints committee members-removed the board appointed committee.”

“The organization has 83 county sheriffs that pay dues and are voting members.”

“At the annual fall conference closed sessions, sheriffs break up into groups based on the organizations five regional districts. Each district elects a district representative to serve on the board of directors. At the board of directors meeting following this, the district representatives elect officers for the next years board. The new sheriffs representative is elected by newly elected sheriffs at the new sheriff school in december after the election. The new sheriffs representative services on the board of 4 years.”

“A draft copy of the 990 is sent to the executive director and and accountant who review it. The executive director reviews significant items with the board of directors via email. After making necessary changes, the final copy of the 990 is sent to the executive director for his signature. Once the signed form 8879 is received, the 990 is electronically submitted to the irs.”

“All board members are required to sign an annual disclosure statement and to disclose any conflicts that may arise during the year.”

“Compensation process for top official the executive directors compensation is reviewed annually at the fall training conference board of directors meeting. The board reviews the executive directors contract and makes changes voted on. The board also reviews salary increases for all employees and votes on the adjustments.”

“A public disclosure copy of the 990 is kept on file for anyone to come to the organizations office to review. If someone would like to receive a copy in the mail, the individual may provide a postage-paid envelope and the organization will mail the requested documents.”

“ROUNDING”

“Line 4d - all other accomplishments the association additionally administers programs in regard to providing grief counseling and assistance to families of law enforcement officers killed in the line of duty. Other programs include a training conference held for educating new sheriffs, undersheriffs and jail administrators, as well as a training event held for new honor guard members”

“Cost of goods sold cost of goods sold part xi - line 9 - adjust prior year net asset difference to audit”