Civic Intelligence

Michigan Sheriffs Association Educational Services Inc.

990 • Fiscal year 2013 • EIN 38-2289072

Jan 01, 2013 to Dec 31, 2013 • Filed on Jul 25, 2014

620 South Capitol AvenueRoom/Suite 320ALansing, MI 48933

(517) 485-3135

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

55th percentile

0.16x

Higher debt load relative to assets than 55% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

53rd percentile

0.13x

Higher debt load relative to revenue than 53% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Net Margin

71st percentile

13%

Higher net margin than 71% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

83rd percentile

$138,350

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 10.2% of source-year revenue.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Asset Growth

79th percentile

17%

Faster asset growth than 79% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

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.

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$2.0M$1.5M$1.0M$500K$0Assets 2010: $657,445Liabilities 2010: $89,506Net Assets 2010: $567,9392010Assets 2011: $778,365Liabilities 2011: $178,619Net Assets 2011: $599,7462011Assets 2012: $932,575Liabilities 2012: $207,842Net Assets 2012: $724,7332012Assets 2013: $1,087,375Liabilities 2013: $170,477Net Assets 2013: $916,8982013Assets 2014: $1,189,448Liabilities 2014: $138,801Net Assets 2014: $1,050,6472014Assets 2015: $1,337,280Liabilities 2015: $178,884Net Assets 2015: $1,158,3962015Assets 2016: $1,600,401Liabilities 2016: $380,268Net Assets 2016: $1,220,1332016Assets 2017: $1,366,630Liabilities 2017: $126,428Net Assets 2017: $1,240,2022017Assets 2018: $1,375,513Liabilities 2018: $172,534Net Assets 2018: $1,202,9792018Assets 2019: $1,272,375Liabilities 2019: $163,362Net Assets 2019: $1,109,0132019Assets 2020: $1,102,190Liabilities 2020: $236,825Net Assets 2020: $865,3652020Assets 2021: $1,294,237Liabilities 2021: $126,262Net Assets 2021: $1,167,9752021Assets 2022: $1,474,378Liabilities 2022: $107,741Net Assets 2022: $1,366,6372022Assets 2023: $1,398,354Liabilities 2023: $133,147Net Assets 2023: $1,265,2072023Assets 2024: $1,433,456Liabilities 2024: $149,583Net Assets 2024: $1,283,8732024

Highlighted filing

2013

Assets$1,087,375
Liabilities$170,477
Net Assets$916,898

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KExpenses 2010: $845,0952010Expenses 2011: $958,1542011Expenses 2012: $975,3082012Revenue 2013: $1,350,268Expenses 2013: $1,174,138Net Income 2013: $176,1302013Revenue 2014: $1,201,614Expenses 2014: $1,065,504Net Income 2014: $136,1102014Revenue 2015: $1,259,754Expenses 2015: $1,148,146Net Income 2015: $111,6082015Revenue 2016: $1,343,765Expenses 2016: $1,280,513Net Income 2016: $63,2522016Revenue 2017: $1,256,725Expenses 2017: $1,241,599Net Income 2017: $15,1262017Revenue 2018: $1,322,827Expenses 2018: $1,357,262Net Income 2018: -$34,4352018Revenue 2019: $1,173,792Expenses 2019: $1,295,666Net Income 2019: -$121,8742019Revenue 2020: $836,596Expenses 2020: $1,093,830Net Income 2020: -$257,2342020Revenue 2021: $1,465,338Expenses 2021: $1,164,543Net Income 2021: $300,7952021Revenue 2022: $1,426,400Expenses 2022: $1,184,545Net Income 2022: $241,8552022Revenue 2023: $1,101,095Expenses 2023: $1,246,551Net Income 2023: -$145,4562023Revenue 2024: $1,261,770Expenses 2024: $1,327,871Net Income 2024: -$66,1012024

Highlighted filing

2013

Revenue$1,350,268
Expenses$1,174,138
Net Income$176,130
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Jul 25, 2014
Return Version
2013v3.1
Gross Receipts
$1,488,762
Mission and Program Overview

Mission

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.

Balance Sheet Detail
LineBeginningEndChange
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 Categories

AssetBook ValueDepreciationBasis
Equipment$8,524$23,100$31,624
Other Land Buildings$8,152$9,446$17,598
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Terrence JungelExecutive DiFT$127,643$10,707$138,350

Board Members and Trustees

NameTitle
Scott StraitPresident
Kirk WakefieldDirector
Scott CelelloDirector
Timothy DonnellonDirector
Matthew SaxtonNew Sheriffs
Lawrence a StelmaPast Preside
Blaine KoopsSecretary/tr
Leo MioduszewskiVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$848,932
Program Service Revenue
$365,956
Investment Income
$6,215
Other Revenue
$129,165
All Other Contributions
$772,092
Change in Net Assets
$176,130

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,453,246
Revenue Not Reported on Financial Statements
$-102,978
Revenue Not Reported on Form 990
$16,034
Other Revenue Adjustments
$-102,978
Total Revenue per Audited Statements
$1,469,280
Total Revenue per Form 990
$1,350,268
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
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

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
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

Audited Expense Reconciliation

Line ItemAmount
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
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Compensation$52,503
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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, Page 6, Part VI, Line 6

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

Form 990, Page 6, Part VI, Line 7A

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.

Form 990, Page 6, Part VI, Line 11B

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.

Form 990, Page 6, Part VI, Line 12C

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

Form 990, Page 6, Part VI, Line 15A

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.

Form 990, Page 6, Part VI, Line 19

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.

Filing and Contact Details

Filer

EIN
38-2289072
Phone
5174853135

Signing Officer

Name
Terrence Jungel
Title
Executive Director
Phone
5174853135
Signed
2014-07-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Terrence Jungel
Formed
1979
Legal Domicile
Mi
Voting Board Members
8
Independent Board Members
8
Employees
7
Volunteers
8

Preparer

Preparer
Vickie L Crouch
Phone
5173321900
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 2

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.

Form 990, Page 2, Part III, Line 4D

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.

Form 990, Part XI, Line 9

Cost of goods sold 102,978 cost of sales -102,978 rounding 1

Financial Statement Notes

Schedule D, Page 3, Part X

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.

Schedule D, Page 4, Part XI, Line 4B

Cost of goods sold -102,978

Schedule D, Page 4, Part XII, Line 2D

Cost of sales 102,978 rounding -1

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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3900
IRS990/ProgSrvcAccomActy2Grp/Desc0MSA 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/ExpenseAmt077161
IRS990/ProgSrvcAccomActy3Grp/Desc0THE 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.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0THE 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.
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IRS990/RentalIncomeOrLossGrp/RealAmt08442
IRS990/ReportInvestmentsOtherSecInd0false
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IRS990ScheduleA/Form990ScheduleAPartIVGrp/FormAndLineReferenceDesc0PART II, LINE 12
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.43$0.15$1.28$1.26$1.33$0.07
2023Detailed filing. Detailed filing data is available for this year.$1.40$0.13$1.27$1.10$1.25$0.15
2022Detailed filing. Detailed filing data is available for this year.$1.47$0.11$1.37$1.43$1.18$0.24
2021Detailed filing. Detailed filing data is available for this year.$1.29$0.13$1.17$1.47$1.16$0.30
2020Detailed filing. Detailed filing data is available for this year.$1.10$0.24$0.87$0.84$1.09$0.26
2019Detailed filing. Detailed filing data is available for this year.$1.27$0.16$1.11$1.17$1.30$0.12
2018Detailed filing. Detailed filing data is available for this year.$1.38$0.17$1.20$1.32$1.36$0.03
2017Detailed filing. Detailed filing data is available for this year.$1.37$0.13$1.24$1.26$1.24$0.02
2016Detailed filing. Detailed filing data is available for this year.$1.60$0.38$1.22$1.34$1.28$0.06
2015Detailed filing. Detailed filing data is available for this year.$1.34$0.18$1.16$1.26$1.15$0.11
2014Detailed filing. Detailed filing data is available for this year.$1.19$0.14$1.05$1.20$1.07$0.14
2013Detailed filing. Detailed filing data is available for this year.$1.09$0.17$0.92$1.35$1.17$0.18
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.93$0.21$0.72$0.98
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.78$0.18$0.60$0.96
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.66$0.09$0.57$0.85