Civic Intelligence

Michigan Sheriffs Association Educational Services Inc.

990 • Fiscal year 2020 • EIN 38-2289072

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 12, 2021

620 South Capitol Avenue Ste 320ALansing, MI 48933

(517) 485-3135

Siviq Scores

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

Liabilities / Assets

64th percentile

0.21x

Higher debt load relative to assets than 64% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

67th percentile

0.28x

Higher debt load relative to revenue than 67% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

11th percentile

-31%

Higher net margin than 11% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

75th percentile

$116,471

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 13.9% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

7th percentile

-13%

Faster asset growth than 7% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

17th percentile

-29%

Faster revenue growth than 17% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Down

$1,102,190

Down $170,185 (-13%) from 2019

Net Assets

Down

$865,365

Down $243,648 (-22%) from 2019

Liabilities

Up

$236,825

Up $73,463 (+45%) from 2019

Revenue

Down

$836,596

Down $337,196 (-29%) from 2019

Expenses

Down

$1,093,830

Down $201,836 (-16%) from 2019

Net Income

Down

-$257,234

Down $135,360 (-111%) from 2019

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

2020

Assets$1,102,190
Liabilities$236,825
Net Assets$865,365

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

2020

Revenue$836,596
Expenses$1,093,830
Net Income-$257,234
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 12, 2021
Return Version
2020v4.1
Gross Receipts
$960,343
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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$624,620$566,844▼ $57,776
Savings and Temporary Cash Investments$428,359$324,609▼ $103,750
Cash and Non-Interest-Bearing Accounts$162,872$147,765▼ $15,107
Accounts Receivable$23,193$29,141▲ $5,948
Inventories for Sale or Use$8,075$12,466▲ $4,391
Prepaid Expenses and Deferred Charges$12,979$10,707▼ $2,272
Land, Buildings, and Equipment, Net$12,277$10,658▼ $1,619
Total Assets$1,272,375$1,102,190▼ $170,185
Liabilities
Deferred Revenue$53,430$148,485▲ $95,055
Accounts Payable and Accrued Expenses$109,932$88,340▼ $21,592
Total Liabilities$163,362$236,825▲ $73,463
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,035,069$767,086▼ $267,983
Net Assets With Donor Restrictions$73,944$98,279▲ $24,335
Total Net Assets Fund Balance$1,109,013$865,365▼ $243,648
Total Liabilities and Net Assets / Fund Balance$1,272,375$1,102,190▼ $170,185

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$10,658$27,469$38,127
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Matthew M SaxtonExecutive DirectorFT$115,907$564$116,471
Blaine KoopFormer Exec Director-$45,865$3,947$49,812

Board Members and Trustees

NameTitle
Peter WallinPast President
Mark ValesanoPresident
Mike MurphyVice President
Ed OswaldDirector
Kim ColeDirector
Rick FullerDirector
Rick BehnkeNew Sheriffs Rep
Pat WhitefordSectreas
Revenue and Support

Revenue Composition

Contributions and Grants
$553,099
Program Service Revenue
$99,830
Investment Income
$17,488
Other Revenue
$166,179
All Other Contributions
$472,062
Change in Net Assets
$-257,234

Audited Revenue Reconciliation

Revenue per Audited Statements
$836,596
Revenue Not Reported on Form 990
$14,308
Total Revenue per Audited Statements
$850,904
Total Revenue per Form 990
$836,596
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$580,245
Other Expenses$513,585
Total Fundraising Expense$338,762
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$377,161$87,037$116,047$580,245
Conferences and Meetings$104,836--$104,836
Fees for Services Other$65,505$11,575$20,155$97,235
Occupancy$31,181$5,663$9,594$46,438
Office Expenses$19,367$1,985$5,959$27,311
Other Expenses$3,293$18,758$178,629$18,758
Depreciation Depletion$1,931$446$593$2,970
Total Functional Expenses$628,575$126,493$338,762$1,093,830

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,094,552
Expenses per Audited Statements$1,093,830
Total Expenses per Form 990$1,093,830
Expenses Not Reported on Form 990$722
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
Yes
Subject to proxy tax
No
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 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

Organizational document changes Part VI line 4

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.

Members or stockholder classes and rights Part VI line 6

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

Member election for additional members Part VI line 7A

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.

Form 990 governing body review Part VI line 11

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.

Conflict of interest policy compliance 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.

CEO executive director top management comp Part VI line 15A

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.

Governing documents etc available to public Part VI line 19

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.

Filing and Contact Details

Filer

Filer Name
Michigan Sheriffs Association Educational Service
EIN
38-2289072
Address
620 SOUTH CAPITOL AVENUE STE 320A, LANSING, MI 48933

Signing Officer

Name
Matthew M Saxton
Title
Executive Direc
Phone
5174853135
Signed
2021-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Matthew M Saxton
Formed
1979
Legal Domicile
Mi
Voting Board Members
8
Independent Board Members
7
Employees
8

Preparer

Firm
The ALG Group
Address
1451 East Lansing Dr Ste 222, East Lansing, MI 48823
Preparer
Aj Gross CPA Ea
Phone
5177144965
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

ROUNDING

Part III response or note to any other line in Part III

Line 4d - all other accomplishmentsthe 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

Part XI response or note to any line in Part XI

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

Financial Statement Notes

Footnote for uncertain tax position under FIN 48 (Part X)

The organization evaluates all significant tax positions undr a more likely than not threshold as required by us generally accepted accounting principles. As of december 31, 2020 the organization does not believe that it has taken any tax positions that would require the recording of any additional tax liability, nor does it believe that there are any unrealized tax benefits that would either increase or decrease within the next twelve months. The organizations tax returns are subject to examination by the appropriate taxing jurisdictions. At december 31, 2020, the organizations federal tax returns generally remain open for the last three years.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0EXECUTIVE DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
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IRS990/MissionDesc0TO TRAIN AND SUPPORT THE SHERIFFS OF THE STATE AND THEIR PERSONNEL AND TO EDUCATE THE CITIZENS ABOUT LAW ENFORCEMENT AND CRIME PREVENTION ISSUES.
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IRS990/ProgSrvcAccomActy2Grp/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 SHERIFFS, UNDERSHERIFFS AND JAIL ADMINISTRATORS, AS WELL AS A TRAINING EVENT HELD FOR NEW HONOR GUARD MEMBERS.
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IRS990/ProgSrvcAccomActy3Grp/Desc0THE ASSOCIATION WORKED TO TRAIN NEW AND EXISTING VICTIM SERVICE ADVOCATES. ADVOCATES ARE TRAINED TO SUPPORT VICTIMS OF CRIME AND THEIR FAMILY MEMBERS WHO ARE PRESENT AT CRIME SCENES INCLUDING DOMESTIC VIOLENCE, SUICIDE, ACCIDENTAL DEATHS, ETC. REGIONAL ADVOCATE TRAINING EVENTS WERE HELD AND MORE THAN 290 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 ADMINISTERED A TEEN DRIVING AWARENESS PROGRAM CALLED STOPPED. (SHERIFFS TELLING OUR PARENTS AND PROMOTING EDUCATED DRIVERS). THE ASSOCIATION PARTNERED WTTH 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.
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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