Passes our checks

Montana Sheriffs and Peace Officers Association

EIN 23-7010405 · Helena, MT

Public records show a registered, tax-exempt organization in good standing.

What it says it does

TO IMPROVE THE EFFECTIVENESS, TO PROVIDE SUPPORT AND PROMOTE THE BETTERMENT OF AND FOR PROFESSIONAL LAW ENFORCEMENT IN MONTANA.

Source: Form 990 for the year ending April 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Good: 84 out of 100. Higher than 61% of charities in its peer group (crime and legal services, $250k to $1m).

Reserves
35 of 35
Spendable reserves would cover 15.7 months of spending.
Debt
20 of 20
It owes 0% of what it owns.
Living within its means
4 of 15
Spending exceeded income by 11% of income.
Income trend
10 of 15
Income fell 6% on the year before.
Spending floor
15 of 15
90% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending April 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Weak: 48 out of 100. Higher than 13% of charities in its peer group (crime and legal services, $250k to $1m).

Independent board
25 of 25
18 of 18 voting board members are independent.
Conflict of interest policy
0 of 15
Reports no written conflict of interest policy.
Whistleblower policy
0 of 8
Reports no written whistleblower policy.
Record keeping policy
0 of 7
Reports no written policy on keeping and destroying records.
Board minutes
5 of 5
Keeps minutes of board meetings.
Board sees the tax return
0 of 10
Did not give the board a copy of this return before filing it.
Independent check of accounts
6 of 15
Its accounts were not audited or reviewed by an independent accountant.
No reported misuse
10 of 10
Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending April 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (4)

$261,677 spent. ANNUAL TRAINING SEMINAR - PROVIDE TRAINING AND EDUCATION OF OFFICERS IN MONTANA; APPROXIMATELY 130 OFFICERS ATTENDED. INCREASE OFFICER AWARENESS ON LOCAL DETENTION FACILITY BEST PRACTICES TO INCLUDE CLASSIFICATION, EMERGENCY PREPAREDNESS, AND CONFLICT MANAGEMENT TECHNIQUES; LEADERSHIP TRAINING, OFFICER WELLNESS, LINE OF DUTY DEATHS, AND PURSUIT PRACTICES.
$66,218 spent. OTHER SEMINARS - OFFICER WELLNESS, TACTICAL LEADERSHIP, SWAT, QUICK REACTION FORCE, AND COLLABORATING WITH OTHER PARTNERS TO IMPROVE BEHAVIORAL HEALTH SERVICES.
$45,430 spent. JAIL REVIEW COMMITTEE - REIMBURSEMENT FOR PEER REVIEWS, WHO CONDUCT VOLUNTARY PEER REVIEWS OF LOCAL DETENTION FACILITIES.
$157,624 spent. HONORARY MEMBERSHIP - TO SUPPORT RELEVANT, QUALITY TRAINING FOR LAW ENFORCEMENT OFFICERS, SCHOLARSHIPS FOR CHILDREN OF MEMBERS AND THOSE PURSUING A CAREER IN LOCAL LAW ENFORCEMENT, DEATH BENEFITS AND MONETARY SUPPORT FOR OFFICERS INJURED OR KILLED IN THE LINE OF DUTY, AND AGENCY TO AGENCY MUTUAL AID SUPPORT DURING CRITICAL INCIDENTS.

Source: Form 990 for the year ending April 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending April 2026.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since September 1991.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.