Nonprofit · EIN 84-1899588
MAJOR COUNTY SHERIFFS OF AMERICA
Tax-exempt · ROCHESTER, MI 48308
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $2,810,017 | $1,780,226 | $1,029,791 | $6,225,986 | $1,541,119 | $4,684,867 |
| December 31, 2024 | 990 | $2,929,886 | $1,854,763 | $1,075,123 | $5,184,043 | $1,528,967 | $3,655,076 |
| December 31, 2023 | 990 | $2,614,013 | $1,791,378 | $822,635 | $3,666,636 | $1,086,683 | $2,579,953 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $2,720,371
- Investment income
- $88,572
- Other revenue
- $1,074
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $216,151
- Salaries, compensation and benefits (total)
- $216,151
- Professional fundraising fees
- $0
- Legal fees
- $14,268
- Accounting fees
- $43,115
- Travel
- $128,564
Balance sheet and other
- Total assets, start of year
- $5,184,043
- Total assets, end of year
- $6,225,986
- Total liabilities, end of year
- $1,541,119
- Net assets, end of year
- $4,684,867
- Gross receipts
- $2,810,017
- Employees
- 0
- Volunteers
- 7
- Year formed
- 2019
- State of legal domicile
- VA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MEGAN E NOLAND | EXECUTIVE DIRECTOR Trustee or director | 40 | $216,151 |
| SHERIFF BILL BROWN | PRESIDENT Officer | 10 | $0 |
| SHERIFF BOB GUALTIERI | VICE PRESIDENT Officer | 8 | $0 |
| SHERIFF DON BARNES | MCSA VP OF HOMELAND SECURITY Officer | 4 | $0 |
| SHERIFF JOHN MINA | MCSA VP OF GOVERNMENT AFFAIRS Officer | 4 | $0 |
| SHERIFF LEON LOTT | SECRETARY Officer | 0.5 | $0 |
| SHERIFF BILL WAYBOURN | TREASURER Officer | 2.5 | $0 |
990 for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MEGAN NOLAND | EXECUTIVE DIRECTOR Trustee or director, Officer | 40 | $183,750 |
| SHERIFF BOB GUALTIERI | VICE PRESIDENT Trustee or director, Officer | 8 | $0 |
| SHERIFF BILL WAYBOURN | TREASURER Trustee or director, Officer | 2.5 | $0 |
| SHERIFF BILL BROWN | PRESIDENT Trustee or director, Officer | 10 | $0 |
| SHERIFF LEON LOTT | SECRETARY Trustee or director, Officer | 0.5 | $0 |
| SHERIFF MICHAEL BOUCHARD | VP - GOVERNMENT AFFAIRS Trustee or director, Officer | 4 | $0 |
| SHERIFF DON BARNES | VP - HOMELAND SECURITY Trustee or director, Officer | 4 | $0 |
| SHERIFF DENNIS LEMMA | IMMEDIATE PAST PRESIDENT Trustee or director, Officer | 1 | $0 |
990 for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MEGAN NOLAND | EXECUTIVE DIRECTOR Trustee or director, Officer | 40 | $175,857 |
| SHERIFF BILL BROWN | VICE PRESIDENT Trustee or director, Officer | 4 | $0 |
| SHERIFF BOB GUALTIERI | TREASURER Trustee or director, Officer | 2.5 | $0 |
| SHERIFF DENNIS LEMMA | PRESIDENT Trustee or director, Officer | 10 | $0 |
| SHERIFF LEON LOTT | SECRETARY Trustee or director, Officer | 0.5 | $0 |
| SHERIFF MICHAEL BOUCHARD | VP - GOVERNMENT AFFAIRS Trustee or director, Officer | 4 | $0 |
| SHERIFF MICHAEL CHAPMAN | VP - HOMELAND SECURITY Trustee or director, Officer | 1 | $0 |
| SHERIFF PETER KOUTOUJIAN | IMMEDIATE PAST PRESIDENT Trustee or director, Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 81762, ROCHESTER, MI 48308-1762
- In care of
- % KIMBERLY WAGNER
- Principal officer (990 for 2025)
- MEGAN NOLAND, PO BOX 81762, ROCHESTER, MI 48308
- Signed the 990
- MEGAN NOLAND, EXECUTIVE DIRECTOR
- Phone
- (734) 625-5342
- Website
- WWW.MCSHERIFFS.COM
- Return prepared by
- LSWG PA
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.
Program accomplishments
- 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.Expenses $1,780,226 · revenue $2,721,445
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 84-1899588
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 2020
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Community improvement and capacity building (S41)
- Assets (IRS master file)
- $6,225,986
- Income (IRS master file)
- $2,810,017
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $2,810,017 | $1,780,226 | $6,225,986 | XML |
| 990 | December 2024 | $2,929,886 | $1,854,763 | $5,184,043 | XML |
| 990 | December 2023 | $2,614,013 | $1,791,378 | $3,666,636 | XML |
| 990 | December 2022 | $2,424,176 | $1,852,772 | $2,803,943 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 84-1899588).
Questions about MAJOR COUNTY SHERIFFS OF AMERICA
- What is the EIN of MAJOR COUNTY SHERIFFS OF AMERICA?
- The employer identification number (EIN) of MAJOR COUNTY SHERIFFS OF AMERICA is 84-1899588.
- Is MAJOR COUNTY SHERIFFS OF AMERICA tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 2020.
- Are donations to MAJOR COUNTY SHERIFFS OF AMERICA tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does MAJOR COUNTY SHERIFFS OF AMERICA file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of MAJOR COUNTY SHERIFFS OF AMERICA due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did MAJOR COUNTY SHERIFFS OF AMERICA last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of MAJOR COUNTY SHERIFFS OF AMERICA?
- The 990 for the year ended December 31, 2025 names MEGAN NOLAND.
- Who are the officers and directors of MAJOR COUNTY SHERIFFS OF AMERICA?
- The 990 for the year ended December 31, 2025 lists 7 people; 1 received compensation from the organization, the highest $216,151 (MEGAN E NOLAND, EXECUTIVE DIRECTOR).
- How much revenue does MAJOR COUNTY SHERIFFS OF AMERICA have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $2,810,017, expenses of $1,780,226 and total assets of $6,225,986 at year end.
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All nonprofits in ROCHESTER · Michigan · Community improvement and capacity building