Major County Sheriffs of America Inc

Nonprofit profile at a glance

EIN
841899588
IRS 990 coverage
2019–2025
Forms available
Form 990 2025
Location
Rochester, MI, USA
Phone
7346255342
Rating confidence
Limited
Sector
Chambers of Commerce & Business Leagues

Official website

Reported finances

Revenue
$2,810,017
Expenses
$1,780,226
Assets
$6,225,986
Liabilities
$1,541,119

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • MEGAN E NOLAND (EXECUTIVE DIRECTOR)
  • SHERIFF BILL BROWN (PRESIDENT)
  • SHERIFF BOB GUALTIERI (VICE PRESIDENT)

Highest reported compensation

  • MEGAN E NOLAND (EXECUTIVE DIRECTOR): $216,151 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The major county sheriffs of america is a professional law enforcement association of the largest elected sheriffs' offices representing counties or parishes with 400,000 population or more. We are dedicated to preserving the highest integrity in law enforcement and the elected office of the sheriff. Our membership represents over 120 million citizens.

What it reported doing in 2025

Conferences & meetings - at the annual meeting and other meetings throughout the year, major county sheriffs are given the opportunity to exchange ideas amongst themselves on how to better serve their counties. They are given education opportunities with trainers from across the nation. They are also able to have meaningful dialogue and exchange of ideas and education with other law enforcement agencies.

Operating model

Revenue model
Earned-program. 97% of the money available for current operations came from fees and other program revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 66
  • Accountability: 63
  • Sustainability: 69
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 36.6%; rating input score 85; 85th percentile among comparable filings
  • Total-asset coverage ratio: 3.5; rating input score 74; 74th percentile among comparable filings
  • Liabilities to assets ratio: 0.25; rating input score 31; 31st percentile among comparable filings
  • Officer compensation ratio: 12.1%; rating input score 28; 28th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 14.7% per year; rating input score 100; 79th percentile among comparable filings
  • Asset growth: 27.9% per year; rating input score 100; 91st percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 7 of 7 board members independent · 1 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.8M in reported program spending
  • Leadership: top reported pay $216K · 7 people listed · 1 of 6 pay-setting controls reported
  • Highest-paid contractors: 3 contractors listed · $492K reported
  • Consistency: 8 of 8 current checks pass
  • Schedules: 4 filed schedules · includes executive pay
  • Filing history: 7 filing years from 2019 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Governance controls: 6 of 7 not reported.
  • High — Sustainability: Officer compensation ratio scored 28/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 31/100.