Nonprofit · EIN 85-3198678
SMALL & RURAL LAW ENFORCEMENT EXECUTIVES
Tax-exempt · NORTH EAST, MD 21901
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $187,036 | $206,450 | -$19,414 | $128,046 | $48,206 | $79,840 |
| December 31, 2024 | 990-EZ | $196,784 | $126,173 | $70,611 | $99,254 | $0 | $99,254 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $122,010
- Program service revenue
- $64,029
- Investment income
- $997
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $129,876
- Other expenses
- $76,574
- Program services (functional)
- $190,843
Balance sheet and other
- Total assets, start of year
- $99,254
- Total assets, end of year
- $128,046
- Total liabilities, end of year
- $48,206
- Net assets, end of year
- $79,840
- Cash, savings and investments
- $113,512
- Gross receipts
- $187,036
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Michael Brown | President | 2 | $0 |
| John Thompson | Exec Vice President | 10 | $0 |
| Mike Brown | Vice President | 30 | $0 |
| Greg MacDonald | Secretary | 2 | $0 |
| John Comparetto | Treasurer | 2 | $0 |
| Elizer Rivera | Member-at-Large | 2 | $0 |
| Daria Parisi | Member-as-Large | 2 | $0 |
990-EZ for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Michael Brown | President | 2 | $0 |
| John Thompson | Exec Vice President | 10 | $0 |
| Mike Brown | Vice President | 30 | $0 |
| Greg MacDonald | Secretary | 2 | $0 |
| Amos Damon | Treasurer | 2 | $0 |
| Jacob Molitor | Chair Board of Governors | 2 | $0 |
| Daria Parisi | Member-as-Large | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 32 LEWIS CT, NORTH EAST, MD 21901-2245
- In care of
- % JOHN THOMPSON
- Mailing address (990-N for 2023)
- 32 Lewis Court, North East MD 21901
- Principal officer (990-N for 2023)
- John Thompson, 32 Lewis Court, North East MD 21901
- Signed the 990-EZ
- JOHN THOMPSON, Executive Director
- Website
- smallrural.org
- Return prepared by
- LIU ASSOC
Mission
to educate small and rural LEOs
Program accomplishments
- Annual meeting-At the annual meeting all small and rural law enforcement personnel are given education opportunities and the networking is invaluable.Expenses $98,178
- Grant from COPS- Through this grant, the organization provides up-to-date training on communicating with all people they encounter.Expenses $62,010
- Communications with any small and/or local law enforcement organization to help them keep their communities safer.Expenses $30,655
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-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-N on file |
IRS record
- EIN
- 85-3198678
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2020
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Crime and legal-related (I01)
- Assets (IRS master file)
- $128,046
- Income (IRS master file)
- $187,036
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $187,036 | $206,450 | $128,046 | XML |
| 990-EZ | December 2024 | $196,784 | $126,173 | $99,254 | XML |
| 990-N for 2023 Officer: John Thompson | December 31, 2023 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2022 Officer: John Thompson | December 31, 2022 | ≤ $50,000 receipts | – | – | e-Postcard |
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 85-3198678).
Questions about SMALL & RURAL LAW ENFORCEMENT EXECUTIVES
- What is the EIN of SMALL & RURAL LAW ENFORCEMENT EXECUTIVES?
- The employer identification number (EIN) of SMALL & RURAL LAW ENFORCEMENT EXECUTIVES is 85-3198678.
- Is SMALL & RURAL LAW ENFORCEMENT EXECUTIVES tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2020.
- Are donations to SMALL & RURAL LAW ENFORCEMENT EXECUTIVES tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SMALL & RURAL LAW ENFORCEMENT EXECUTIVES 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 SMALL & RURAL LAW ENFORCEMENT EXECUTIVES 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 SMALL & RURAL LAW ENFORCEMENT EXECUTIVES last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of SMALL & RURAL LAW ENFORCEMENT EXECUTIVES?
- The 990-N for 2023 names John Thompson.
- Who are the officers and directors of SMALL & RURAL LAW ENFORCEMENT EXECUTIVES?
- The 990-EZ for the year ended December 31, 2025 lists 7 people; 0 received compensation from the organization.
- How much revenue does SMALL & RURAL LAW ENFORCEMENT EXECUTIVES have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $187,036, expenses of $206,450 and total assets of $128,046 at year end.
Other nonprofits in NORTH EAST
- CECIL FREEDOM FUND EIN 87-1295604 · last filed 990-N for 2025
- NORTHBAY EDUCATION INC EIN 52-2112929 · last filed 990 for 2025
- MORNING CHEER INC EIN 23-0891430 · last filed 990 for 2025
- NORTH EAST FIRE CO INC EIN 52-0431947 · last filed 990 for 2025
- CECIL COLLEGE FOUNDATION INC EIN 23-7345298 · last filed 990 for 2025
- LIVEFORTHOMAS FOUNDATION EIN 84-5060876 · last filed 990 for 2024
- NORTH EAST RIVER YACHT CLUB INC EIN 52-0567737 · last filed 990 for 2025
- HANCES POINT YACHT CLUB INC EIN 52-0729569 · last filed 990 for 2025
All nonprofits in NORTH EAST · Maryland · Crime and legal-related