Tuesday, June 17, 2008

McHenry County Sheriff's PB & PA Lodge 192

Recently I received two copies of the April 2, 2008, letter from the McHenry County Sheriff's Police Benevolent and Protective Association, Lodge #192 (PB & PA), addressed to Members, Friends and Local Business Owners. The letter announces the July 30th Golf Outing and solicits donations. The letter states that contributions would be tax deductible.

The letter invites readers to contact any of three Sheriff's Department employees at their Sheriff's Department telephone numbers and is signed by Eric Ellis as President (of the PB & PA). Notes accompanying the letters, which were mailed on separate dates and hand-addressed in different writing styles, called attention to the following issues:

Responses are to be directed to the official working address of the Sheriff's Department and to telephone numbers at the Sheriff's Department, which should be used only for official business. Should Department employees, whether deputies or correctional deputies, be allowed to conduct Lodge business during working hours? Should they be using County-provided telephones and mail-handling services for the fund-raising for their golf outing and PB & PA services?

Are these activities conducted with the approval of the Sheriff, who has a fiduciary capacity as steward to taxpayer-provided monies?

The letter states that contributions are tax deductible. Are they? Really? For contributions to be tax-deductible, an organization must be registered with the Internal Revenue Service. A check at www.irs.gov/ and a call to the IRS at 800/829-1040 resulted in information that IRS has not approved the PB & PA as a charitable organization.

Does the PB & PA have a Determination Letter from the IRS? Now, they may have this. Approval as a tax-exempt organization, which is what makes your contribution tax-deductible, may be pending. Perhaps the PB & PA just hasn't made it yet through the process and onto the approved IRS list. A letter will be sent to Eric Ellis on June 18, requesting a copy of the IRS Determination Letter.

Being an IRS tax-exempt organization and a not-for-profit (State/Illinois) association are two different things. An association/organization can be a not-for-profit and not be tax-exempt. What happens when you donate/contribute money to a not-for-profit organization that is not also tax-exempt? No tax deduction!

The Golf Registration/Sponsorship Form indicates that the PB & PA is a non-profit organization. However, a telephone call to the the Charities Division of the Illinois Secretary of State office today did not reveal any registration for a "McHenry County Sheriff's Police Benevolent & Protective Association." So, is it a legal not-for-profit in Illinois? If so, under what name?

Being a contributor the the PB & PA Golf Outing is not cheap. Categories range from $300 as a Dinner Sponsor to $50 as a Bronze Hole Sponsor ($100 for Gold Hole Sponsor; $75 for Silver Hole Sponsor).

How much money do they really raise? And how do they spend it? Where are the financial statements of the PB & PA? Are they open for public inspection?

Why does the Sheriff tolerate this non-official business and use of taxpayer-funded equipment and property on official work time?

© 2008 GUS PHILPOTT

2 comments:

La tee da said...

Why do we as tax payers allow this? Thank you for bringing this to our attention, Gus. Well done.

Unknown said...

This the same organization that calls me up on the telephone and requests a monetary donation, but refuses to send me anything in writing or hangs up when I ask to speak to someone higher up or is unable to tell me how the money it collects is spent. I support local emergency services personnel and even local government service providers and organizations (just guess how many speeding tickets I've paid!), but there needs to be great accopuntability and I think we all need to have a better idea as to how our donations are spent. Gus, you da' man!