Liabilities / Assets
55th percentile
Higher debt load relative to assets than 55% of similar nonprofits.
990 • Fiscal year 2013 • EIN 38-2289072
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
55th percentile
Higher debt load relative to assets than 55% of similar nonprofits.
Liabilities / Revenue
53rd percentile
Higher debt load relative to revenue than 53% of similar nonprofits.
Net Margin
71st percentile
Higher net margin than 71% of similar nonprofits.
Top Officer Pay
83rd percentile
Higher top officer pay than 83% of similar nonprofits.
Top officer pay equals 10.2% of source-year revenue.
Asset Growth
79th percentile
Faster asset growth than 79% of similar nonprofits.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Assets
Up$1,087,375
Up $154,800 (+17%) from 2012
Net Assets
Up$916,898
Up $192,165 (+27%) from 2012
Liabilities
Down$170,477
Down $37,365 (-18%) from 2012
Revenue
$1,350,268
No earlier filing loaded for comparison.
Expenses
Up$1,174,138
Up $198,830 (+20%) from 2012
Net Income
$176,130
No earlier filing loaded for comparison.
To train and support the sheriffs of the state and their personnel and to educate the citizens about law enforcement and crime prevention issues.
To train and support the sheriffs of the state and their personnel and to educate the citizens about law enforcment and crime prevention issues.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $284,948 | $689,401 | ▲ $404,453 |
| Cash and Non-Interest-Bearing Accounts | $512,748 | $231,254 | ▼ $281,494 |
| Investments in Publicly Traded Securities | $81,775 | $106,156 | ▲ $24,381 |
| Accounts Receivable | $32,308 | $24,284 | ▼ $8,024 |
| Land, Buildings, and Equipment, Net | $9,641 | $16,676 | ▲ $7,035 |
| Inventories for Sale or Use | $6,652 | $11,081 | ▲ $4,429 |
| Prepaid Expenses and Deferred Charges | $4,503 | $5,192 | ▲ $689 |
| Total Assets | $932,575 | $1,087,375 | ▲ $154,800 |
| Other Assets Total | - | $3,331 | - |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $110,436 | $80,113 | ▼ $30,323 |
| Other Liabilities | $61,594 | $52,503 | ▼ $9,091 |
| Deferred Revenue | $35,812 | $37,861 | ▲ $2,049 |
| Total Liabilities | $207,842 | $170,477 | ▼ $37,365 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $682,842 | $877,173 | ▲ $194,331 |
| Temporarily Rstr Net Assets | $41,891 | $39,725 | ▼ $2,166 |
| Total Net Assets Fund Balance | $724,733 | $916,898 | ▲ $192,165 |
| Total Liabilities and Net Assets / Fund Balance | $932,575 | $1,087,375 | ▲ $154,800 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $8,524 | $23,100 | $31,624 |
| Other Land Buildings | $8,152 | $9,446 | $17,598 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Terrence Jungel | Executive Di | FT | $127,643 | $10,707 | $138,350 |
| Name | Title |
|---|---|
| Scott Strait | President |
| Kirk Wakefield | Director |
| Scott Celello | Director |
| Timothy Donnellon | Director |
| Matthew Saxton | New Sheriffs |
| Lawrence a Stelma | Past Preside |
| Blaine Koops | Secretary/tr |
| Leo Mioduszewski | Vice Preside |
| Line Item | Amount |
|---|---|
| Other Expenses | $745,011 |
| Salaries, Compensation, and Employee Benefits | $429,127 |
| Total Fundraising Expense | $381,270 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Advertising | $685 | - | $252,052 | $252,737 |
| Other Salaries and Wages | $158,578 | $7,619 | $18,741 | $184,938 |
| Current Officers, Directors, Trustees, and Key Employees | $48,338 | $6,166 | $73,285 | $127,789 |
| Occupancy | $74,705 | $2,303 | $8,061 | $85,069 |
| Other Employee Benefits | $69,794 | - | - | $69,794 |
| Office Expenses | $38,353 | $3,155 | $11,034 | $52,542 |
| Fees for Services Other | $25,201 | $2,071 | $7,250 | $34,522 |
| Payroll Taxes | $24,641 | - | - | $24,641 |
| Pension Plan Contributions | $18,548 | $3,417 | - | $21,965 |
| All Other Expenses | $10,946 | - | - | $10,946 |
| Conferences and Meetings | $10,736 | - | - | $10,736 |
| Other Expenses | $6,354 | $2,864 | $10,092 | $6,354 |
| Travel | $3,813 | - | - | $3,813 |
| Depreciation Depletion | $2,624 | $216 | $755 | $3,595 |
| Total Functional Expenses | $765,057 | $27,811 | $381,270 | $1,174,138 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $1,277,115 |
| Expenses per Audited Statements | $1,174,138 |
| Total Expenses per Form 990 | $1,174,138 |
| Expenses Not Reported on Form 990 | $102,977 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Deferred Compensation | $52,503 |
“The organization has 83 county sheriffs that pay dues and are voting members.”
“At the annual fall conference closed session, sheriffs break up into groups based on the organization's 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 year's 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 serves on the board for 4 years.”
“The lead auditor delivers a draft copy of the 990 to the executive director and reviews it with him. The executive director reviews significant items with the board of directors via email. After making necessary changes, the lead auditor delivers the final copy of the 990 to the executive director for his signature and submittal to the irs. At the fall training conference, the lead auditor conference calls in to the board of directors meeting and gives a report about the audit and form 990.”
“All board members are required to sign an annual disclosure statement and to disclose any conflicts that may arise during the year.”
“The executive director's compensation is reviewed annually at the fall training conference board of directors meeting. The board reviews the executive director's contract and makes changes voted on. The board also reviews salary increases for all employees and votes on adjustments.”
“A 'public disclosure copy' of the 990 is kept on file for anyone to come to the organization's office to review. If someone would like to receive a copy in the mail, the individual may provide a postage-paid envolope and the organization will mail the requested documents.”
“All programs have been held in the past with the exception of the honor guard training program and the undersheriff and jail administrator conferences. The grief support, stopped program, and victim services program have been administered by the association in prior years but not listed on the form 990.”
“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 undersheriffs and jail administrators, as well as a training event held for new honor guard members.”
“Cost of goods sold 102,978 cost of sales -102,978 rounding 1”
“Professional standards prescribe a more-likely-than-not recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken. The organization has analyzed tax positions taken for filing with the internal revenue service. The organization believes that income tax filing positions will be sustained upon examination and does not anticipate any adjustments that would result in a material adverse effect on the organization's financial condition, results of operations, or cash flows. Accordingly, the organization has not recorded any reserves, or related accruals for interest and penalties for uncertain income tax positions at december 31, 2013.”
“Cost of goods sold -102,978”
“Cost of sales 102,978 rounding -1”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 110436 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 80113 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 32308 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 24284 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | TO TRAIN AND SUPPORT THE SHERIFFS OF THE STATE AND THEIR PERSONNEL AND TO EDUCATE THE CITIZENS ABOUT LAW ENFORCMENT AND CRIME PREVENTION ISSUES. |
| IRS990/AdvertisingGrp/FundraisingAmt | 0 | 252052 |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 685 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 252737 |
| IRS990/AllOtherContributionsAmt | 0 | 772092 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 10946 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 10946 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | TERRENCE JUNGEL |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5174853135 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1 | 0 | 620 SOUTH CAPITOL AVE SUITE 320A |
| IRS990/BooksInCareOfDetail/USAddress/City | 0 | LANSING |
| IRS990/BooksInCareOfDetail/USAddress/State | 0 | MI |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCode | 0 | 48933 |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 512748 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 231254 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 73285 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 6166 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 48338 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 127789 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 10736 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 10736 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CostOfGoodsSoldAmt | 0 | 102978 |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 848932 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 6215 |
| IRS990/CYOtherExpensesAmt | 0 | 745011 |
| IRS990/CYOtherRevenueAmt | 0 | 129165 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 365956 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 176130 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 429127 |
| IRS990/CYTotalExpensesAmt | 0 | 1174138 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 381270 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1350268 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 35812 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 37861 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/FundraisingAmt | 0 | 755 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 216 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 2624 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 3595 |
| IRS990/Desc | 0 | THE ASSOCIATION PROVIDES TWO STATEWIDE TRAINING CONFERENCES FOR THE 83 COUNTY SHERIFFS AND MEETINGS AT THE DISTRICT LEVEL TO ADDRESS LOCAL CONCERNS OF LAW ENFORCEMENT. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonatedServicesAndUseFcltsAmt | 0 | 9176 |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 7 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 251486 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesOtherGrp/FundraisingAmt | 0 | 7250 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 2071 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 25201 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 34522 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form8899Filedind | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 6.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 10707 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | SCOTT STRAIT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | LAWRENCE A STELMA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | LEO MIODUSZEWSKI |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | BLAINE KOOPS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | SCOTT CELELLO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | TIMOTHY DONNELLON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | KIRK WAKEFIELD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | TERRENCE JUNGEL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | MATTHEW SAXTON |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 127643 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | PAST PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | VICE PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | SECRETARY/TR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | EXECUTIVE DI |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | NEW SHERIFFS |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/Form990TFiledInd | 0 | true |
| IRS990/FormationYr | 0 | 1979 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/OtherAmt | 0 | 900 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | -488 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 8 |
| IRS990/GovernmentGrantsAmt | 0 | 76840 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/OtherAmt | 0 | 900 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 35028 |
| IRS990/GrossReceiptsAmt | 0 | 1488762 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 8442 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 160548 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 8 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 6652 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 11081 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 5803 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 5803 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 81775 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 106156 |
| IRS990/IRPDocumentCnt | 0 | 4 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 32546 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 9641 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 16676 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 49222 |
| IRS990/LegalDomicileStateCd | 0 | MI |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 35516 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | TO TRAIN AND SUPPORT THE SHERIFFS OF THE STATE AND THEIR PERSONNEL AND TO EDUCATE THE CITIZENS ABOUT LAW ENFORCMENT AND CRIME PREVENTION ISSUES. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 724733 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 916898 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | -488 |
| IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt | 0 | 900 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 412 |
| IRS990/NetIncomeOrLossGrp/ExclusionAmt | 0 | 39941 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 57570 |
| IRS990/NetIncomeOrLossGrp/UnrelatedBusinessRevenueAmt | 0 | 17629 |
| IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt | 0 | 8442 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 8442 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 6858 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/FundraisingAmt | 0 | 8061 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 2303 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 74705 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 85069 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 11034 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 3155 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 38353 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 52542 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 3331 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 1 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 69794 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 69794 |
| IRS990/OtherExpensesGrp/Desc | 0 | PUBLICATIONS & SEMINARS |
| IRS990/OtherExpensesGrp/Desc | 1 | OTHER EXPENSES |
| IRS990/OtherExpensesGrp/Desc | 2 | VENDOR BOOTHS |
| IRS990/OtherExpensesGrp/Desc | 3 | SHIPPING |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 10092 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 2864 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 225649 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 35083 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 11009 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 6354 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 225649 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 48039 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 11009 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 6354 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 61594 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 52503 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISCELLANEOUS REVENUES |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | 19319 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 19319 |
| IRS990/OtherRevenueTotalAmt | 0 | 19319 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 18741 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 7619 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 158578 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 184938 |
| IRS990/OtherWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 24641 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 24641 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 3417 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 18548 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 21965 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 4503 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 5192 |
| IRS990/PrincipalOfficerNm | 0 | TERRENCE JUNGEL |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611430 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 611430 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | CONFERENCES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | TRAINING REVENUE |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | SHERIFF DUES |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | SPONSORSHIP INCOME |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 209668 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 90778 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 64610 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 900 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 209668 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 90778 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 64610 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 900 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | MSA ADMINISTERED A TEEN DRIVING AWARENESS PROGRAM CALLED "STOPPED" (SHERIFFS TELLING OUR PARENTS AND PROMOTING EDUCATED DRIVERS). AS OF 2013 THERE WERE 28,000 VEHICLES REGISTERED WITH THE PROGRAM. MSA PARTNERED WITH STATE FARM INSURANCE COMPANY TO ASSIST IN HOSTING EVENTS ACROSS MICHIGAN TO EDUCATE TEENS AND PARENTS ON THE DANGERS OF DISTRACTED DRIVING AND THE BENEFITS OF EDUCATED, DEFENSIVE DRIVING. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 77161 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | THE ASSOCIATION WORKED TO TRAIN NEW AND EXISTING VICTIM SERVICE ADVOCATES. A NEW ADVOCATE UNIT WAS INITIATED IN CALHOUN COUNTY, AND TRAINING WAS HELD FOR REGIONAL ADVOCATES IN OCEANA COUNTY. THE ASSOCIATION HOSTED THE VICTIM SERVICES TRAINING CONFERENCE IN APRIL 2013. MORE THAN 230 ADVOCATES AND TRAINERS ATTENDED THE CONFERENCE. THE ASSOCIATION PROVIDES CONTINUOUS SUPPORT AND TRAINING SERVICES TO VICTIM SERVICE ADVOCATES ACROSS MICHIGAN. |
| IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt | 0 | 77273 |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | 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 UNDERSHERIFFS AND JAIL ADMINISTRATORS, AS WELL AS A TRAINING EVENT HELD FOR NEW HONOR GUARD MEMBERS. |
| IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt | 0 | 359137 |
| IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt | 0 | 157188 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 595785 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 49499 |
| IRS990/PYOtherExpensesAmt | 0 | 583636 |
| IRS990/PYOtherRevenueAmt | 0 | 63182 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 390984 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 124142 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 391672 |
| IRS990/PYTotalExpensesAmt | 0 | 975308 |
| IRS990/PYTotalRevenueAmt | 0 | 1099450 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 176130 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 8442 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 209668 |
| IRS990/RoyaltiesRevenueGrp/ExclusionAmt | 0 | 4023 |
| IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt | 0 | 43834 |
| IRS990/RoyaltiesRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 39811 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 284948 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 689401 |
| IRS990ScheduleA/Form990ScheduleAPartIVGrp/ExplanationTxt | 0 | 30,936 |
| IRS990ScheduleA/Form990ScheduleAPartIVGrp/FormAndLineReferenceDesc | 0 | PART II, LINE 12 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 848932 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 595785 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 516028 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 509195 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 635532 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 3105472 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 18268 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 8666 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 15003 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 38116 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 56458 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 136511 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 365956 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 390984 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 413802 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 338672 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 286807 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 1796221 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 18268 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 8666 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 15003 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 38116 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 56458 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 136511 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.03000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.03000 |
| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearAmt | 0 | 97381 |
| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt | 0 | 97381 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt | 0 | 19319 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 8107 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 3510 |
| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 30936 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.93730 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.95960 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 4842800 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt | 0 | 58893 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 58893 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt | 0 | 58893 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 58893 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 1214888 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 986769 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 929830 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 847867 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 922339 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 4901693 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 1349856 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 995435 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 944833 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 894090 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 982307 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 5166521 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/DonatedServicesAndUseFcltsAmt | 0 | 9176 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 8524 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 23100 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 31624 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 102977 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 1174138 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | 6858 |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 102977 |
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Displayed year
2013 • Form 990Detailed filing. Detailed filing data is available for this year.