STRATEGY STUDIO / PUBLIC DATA EXPLORER

MERCED COUNTY SHERIFFS DEPARTMENT COMMUNITY LAW ENFORCEMENT OFFICE: Form 990EZ, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
MERCED COUNTY SHERIFFS DEPARTMENT COMMUNITY LAW ENFORCEMENT OFFICE (EIN 77-0444072)
Tax period
2022-01-01 to 2022-12-31
Filed
2023-11-15
IRS object ID
202303199349207165
Schema version
2022v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2023-11-15T13:45:22-06:00ReturnTs
Tax Period End2022-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN370818432PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1KEMPER CPA GROUP LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1478 EAST YOSEMITE AVE SUITE AAddressLine1Txt
CityMERCEDCityNm
State AbbreviationCAStateAbbreviationCd
ZIP95340ZIPCd
FieldValueIRS element (for citing)
Return Type990EZReturnTypeCd
Tax Period Begin2022-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN770444072EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MERCED COUNTY SHERIFF'S DEPARTMENTBusinessNameLine1Txt
Business Name Line2COMMUNITY LAW ENFORCEMENT OFFICEBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlMERCBusinessNameControlTxt
Phone2093857608PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 465AddressLine1Txt
CityWINTONCityNm
State AbbreviationCAStateAbbreviationCd
ZIP95388ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDELRAY SHELTONPersonNm
Person TitleCFOPersonTitleTxt
Phone2093857608PhoneNum
Signature2023-11-15SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstDELRAYPersonFirstNm
Person LastSHELTONPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMAGDALENA PEREZ CPAPreparerPersonNm
PTINP01954373PTIN
Phone2097222794PhoneNum
Preparation2023-11-15PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990-EZ IRS990EZ

FieldValueIRS element (for citing)
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Website AddressN/AWebsiteAddressTxt
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Gross Receipts$179,258GrossReceiptsAmt
Info In Schedule O Part IYes (X)InfoInScheduleOPartIInd
Contributions Gifts Grants Etc$74,257ContributionsGiftsGrantsEtcAmt
Fundraising Gross Income$105,001FundraisingGrossIncomeAmt
Special Events Direct Expenses$129,497SpecialEventsDirectExpensesAmt
Special Events Net Income Loss-$24,496SpecialEventsNetIncomeLossAmt
Total Revenue$49,761TotalRevenueAmt
Fees And Other Pymt To Ind Cntrct$850FeesAndOtherPymtToIndCntrctAmt
Occupancy Rent Utlts And Maint$2,812OccupancyRentUtltsAndMaintAmt
Other Expenses Total$20,204OtherExpensesTotalAmt
Total Expenses$23,866TotalExpensesAmt
Excess Or Deficit For Year$25,895ExcessOrDeficitForYearAmt
Net Assets Or Fund Balances BOY$48,268NetAssetsOrFundBalancesBOYAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Net Assets Or Fund Balances EOY$74,163NetAssetsOrFundBalancesEOYAmt

Cash Savings And Investments CashSavingsAndInvestmentsGrp

FieldValueIRS element (for citing)
BOY$48,268BOYAmt
EOY$74,163EOYAmt

Form990 Total Assets Form990TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$48,268BOYAmt
EOY$74,163EOYAmt

Sum Of Total Liabilities SumOfTotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp

FieldValueIRS element (for citing)
BOY$48,268BOYAmt
EOY$74,163EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
Primary Exempt PurposeMERCED COUNTY SHERIFF'S DEPARTMENT COMMUNITY LAW ENFORCEMENT OFFICE IS A NON-PROFIT ORGANIZED TO ASSIST THE MERCED COUNTY SHERIFF'S DEPARTMENT IN ACCOMPLISHING ITS LAW ENFORCEMENT MISSION, PROMOTING PUBLIC SAFETY AND SERVING THE COMMUNITY BY RECRUITING, ORGANIZING AND DIRECTING VOLUNTEER CITIZENS TO PROMOTE THE IDEAS OF PUBLIC SAFETY, PREVENTION OF CRIME, THROUGH COOPERATION, INVOLEMENT AND PARTICIPATION WITH LOCAL LAW ENFORCEMENT, THROUGH PUBLIC AWARENESS CAMPAGNS AND OTHER COMMUNITY OUTREACH PROGRAMS.PrimaryExemptPurposeTxt

Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp (2 entries)

Description Program Srvc AccomDescriptionProgramSrvcAccomTxtGrants And AllocationsGrantsAndAllocationsAmtProgram Service ExpensesProgramServiceExpensesAmt
TOY DRIVE$0$119,569
SOBERFEST$0$9,928
FieldValueIRS element (for citing)
Total Program Service Expenses$129,497TotalProgramServiceExpensesAmt

Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (2 entries)

TitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
DON PASSARINO
SECRETARY10.00$0$0$0
DELRAY C SHELTON
CFO10.00$0$0$0
FieldValueIRS element (for citing)
Info In Schedule O Part VYes (X)InfoInScheduleOPartVInd
Activities Not Previously Rpt0ActivitiesNotPreviouslyRptInd
Chg Made To Orgnzng Doc Not Rpt0ChgMadeToOrgnzngDocNotRptInd
Organization Had UBI0OrganizationHadUBIInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Organization Dissolved Etc0OrganizationDissolvedEtcInd
Direct Indirect Pltcl Expend$0DirectIndirectPltclExpendAmt
Made Loans To From Officers0MadeLoansToFromOfficersInd
Tax Imposed Under IRC4911$0TaxImposedUnderIRC4911Amt
Tax Imposed Under IRC4912$0TaxImposedUnderIRC4912Amt
Tax Imposed Under IRC4955$0TaxImposedUnderIRC4955Amt
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
Tax Imposed On Organization Mgr$0TaxImposedOnOrganizationMgrAmt
Tax Reimbursed By Organization$0TaxReimbursedByOrganizationAmt
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1RITA NORDBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 465AddressLine1Txt
CityWINTONCityNm
State AbbreviationCAStateAbbreviationCd
ZIP95388ZIPCd
FieldValueIRS element (for citing)
Phone2093857608PhoneNum
FieldValueIRS element (for citing)
Foreign Financial Account0ForeignFinancialAccountInd
Foreign Office0ForeignOfficeInd
Donor Advised Fnds0DonorAdvisedFndsInd
Operate Hospital0OperateHospitalInd
Tanning Services Provided0TanningServicesProvidedInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
School Operating0SchoolOperatingInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Part VI Of Comp Of Hghst Pd EmplNONEPartVIOfCompOfHghstPdEmplTxt
Part VI Hghst Pd Cntrct Prof SrvcNONEPartVIHghstPdCntrctProfSrvcTxt
Filed Schedule AYes (1)FiledScheduleAInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$29,770CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$31,972CurrentTaxYearMinus1YearAmt
Current Tax Year$69,634CurrentTaxYearAmt
Total$131,376TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$29,770CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$31,972CurrentTaxYearMinus1YearAmt
Current Tax Year$69,634CurrentTaxYearAmt
Total$131,376TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$131,376PublicSupportTotal170Amt
Total Support$131,376TotalSupportAmt
Public Support CY1701.00000PublicSupportCY170Pct
Public Support PY1701.00000PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule G IRS990ScheduleG

FieldValueIRS element (for citing)
Special Fundraising EventsYes (X)SpecialFundraisingEventsInd

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1TOY DRIVEEvent1Nm
Gross Receipts Event1$123,366GrossReceiptsEvent1Amt
Charitable Contri Event1$28,519CharitableContriEvent1Amt
Gross Revenue Event1$94,847GrossRevenueEvent1Amt
Non Cash Prizes Event1$91,279NonCashPrizesEvent1Amt
Rent Facility Costs Event1$3,675RentFacilityCostsEvent1Amt
Food And Beverage Event1$4,351FoodAndBeverageEvent1Amt
Other Direct Expenses Event1$20,264OtherDirectExpensesEvent1Amt
Event2SOBERFESTEvent2Nm
Gross Receipts Event2$4,154GrossReceiptsEvent2Amt
Gross Revenue Event2$4,154GrossRevenueEvent2Amt
Non Cash Prizes Event2$545NonCashPrizesEvent2Amt
Rent Facility Costs Event2$581RentFacilityCostsEvent2Amt
Food And Beverage Event2$1,579FoodAndBeverageEvent2Amt
Other Direct Expenses Event2$2,451OtherDirectExpensesEvent2Amt
Other Events Total2OtherEventsTotalCnt
Gross Receipts Other Events$6,000GrossReceiptsOtherEventsAmt
Gross Revenue Other Events$6,000GrossRevenueOtherEventsAmt
Oth Direct Expnss Other Events$4,772OthDirectExpnssOtherEventsAmt
Gross Receipts Total$133,520GrossReceiptsTotalAmt
Charitable Contributions Tot$28,519CharitableContributionsTotAmt
Gross Revenue Total Events$105,001GrossRevenueTotalEventsAmt
Non Cash Prizes Total Events$91,824NonCashPrizesTotalEventsAmt
Rent Fclty Costs Total Events$4,256RentFcltyCostsTotalEventsAmt
Food And Beverage Total Events$5,930FoodAndBeverageTotalEventsAmt
Oth Direct Expnss Total Events$27,487OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$129,497DirectExpenseSummaryEventsAmt
Net Income Summary-$24,496NetIncomeSummaryAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceFORM 990-EZ, PART I, LINE 16 - OTHER EXPENSESFormAndLineReferenceDesc
ExplanationDESCRIPTION: STATE TAX FEE. AMOUNT: 68. DESCRIPTION: BANK FEES. AMOUNT: 2,682. DESCRIPTION: OFFICE SUPPLIES. AMOUNT: 2,855. DESCRIPTION: MEALS. AMOUNT: 5,167. DESCRIPTION: REGISTRATION FEES. AMOUNT: 50. DESCRIPTION: SUPPLIES. AMOUNT: 3,029. DESCRIPTION: REPAIR. AMOUNT: 1,086. DESCRIPTION: AWARDS. AMOUNT: 656. DESCRIPTION: DONATION. AMOUNT: 4,611. TOTAL TO FORM 990-EZ, LINE 16: 20,204.ExplanationTxt

Transfer Prsnl Bnft Contracts Decl TransferPrsnlBnftContractsDecl

FieldValueIRS element (for citing)
DeclarationTHE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.DeclarationDesc