Liabilities / Assets
59th percentile
Higher debt load relative to assets than 59% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.16x
Liabilities / Revenue
50th percentile
Higher debt load relative to revenue than 50% of similar nonprofits.
Net Margin
11th percentile
Higher net margin than 11% of similar nonprofits.
Top Officer Pay
57th percentile
Higher top officer pay than 57% of similar nonprofits.
Top officer pay equals 7.0% of source-year revenue.
Asset Growth
5th percentile
Faster asset growth than 5% of similar nonprofits.
Revenue Growth
19th percentile
Faster revenue growth than 19% of similar nonprofits.
Balance Sheet
Assets
Down$643,380
Down $199,284 (-24%) from 2017
Net Assets
Down$542,081
Down $281,524 (-34%) from 2017
Liabilities
Up$101,299
Up $82,240 (+432%) from 2017
Revenue And Expenses
Revenue
Down$1,106,158
Down $154,733 (-12%) from 2017
Expenses
Up$1,387,682
Up $320,844 (+30%) from 2017
Net Income
Down-$281,524
Down $475,577 (-245%) from 2017
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Oct 1, 2017 to Sep 30, 2018
- Signed
- Jan 23, 2019
- Return Version
- 2017v2.3
- Gross Receipts
- $1,106,158
Mission and Program Overview
Mission
To provide technical assistance, education, jail inspection and other support to county sheriffs and their departments, to be involved in the legislative process to ensure appropriate legislation is passed that supports citizen safety and award college scholarships.
To support county sheriffs and their departments, citizen safety and award college scholarships.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $419,845 | $419,845 | → $0 |
| Cash and Non-Interest-Bearing Accounts | $407,113 | $210,797 | ▼ $196,316 |
| Land, Buildings, and Equipment, Net | $6,714 | $4,999 | ▼ $1,715 |
| Accounts Receivable | $4,180 | $4,750 | ▲ $570 |
| Prepaid Expenses and Deferred Charges | $4,812 | $2,989 | ▼ $1,823 |
| Total Assets | $842,664 | $643,380 | ▼ $199,284 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $19,059 | $90,799 | ▲ $71,740 |
| Deferred Revenue | - | $10,500 | - |
| Total Liabilities | $19,059 | $101,299 | ▲ $82,240 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $773,605 | $492,081 | ▼ $281,524 |
| Temporarily Rstr Net Assets | $50,000 | $50,000 | → $0 |
| Total Net Assets Fund Balance | $823,605 | $542,081 | ▼ $281,524 |
| Total Liabilities and Net Assets / Fund Balance | $842,664 | $643,380 | ▼ $199,284 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $4,999 | $10,238 | $15,237 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Vaughn Killeen | Executive Director | FT | $77,214 | $77,214 |
Board Members and Trustees
| Name | Title |
|---|---|
| Len Humphries | Past President |
| Kieran Donahue | President |
| Ben Wolfinger | 1st Vice President |
| Craig Rowland | 2nd Vice President |
| Chris Goetz | Director |
| Dave Sanders | Director |
| Lorin Nielsen | Director |
| Paul Wilde | Director |
| Richard Skiles | Secretary |
Highest Paid Contractors
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Apriss Safety | Training | PO BOX 639033, Cincinnati, OH 45263-9033 | $385,305 |
| Watch Systems | Monitoring Services | 516 E RUTLAND STREET, Covington, LA 70433 | $105,417 |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $264,083
- Program Service Revenue
- $841,024
- Investment Income
- $1,051
- Other Revenue
- $0
- All Other Contributions
- $177,528
- Change in Net Assets
- $-281,524
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $1,106,158
- Revenue Not Reported on Financial Statements
- $0
- Revenue Not Reported on Form 990
- $27,750
- Total Revenue per Audited Statements
- $1,133,908
- Total Revenue per Form 990
- $1,106,158
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $1,147,387 |
| Salaries, Compensation, and Employee Benefits | $229,795 |
| Total Fundraising Expense | $107,292 |
| Grants and Similar Amounts Paid | $10,500 |
| Professional Fundraising Fees | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| All Other Expenses | $93,712 | $43,020 | - | $136,732 |
| Other Salaries and Wages | $118,821 | - | - | $118,821 |
| Current Officers, Directors, Trustees, and Key Employees | $32,395 | $46,889 | $5,968 | $85,252 |
| Fees for Services Lobbying | $66,750 | - | - | $66,750 |
| Other Expenses | $48,250 | - | $101,324 | $48,250 |
| Conferences and Meetings | $47,698 | - | - | $47,698 |
| Payroll Taxes | $17,129 | - | - | $17,129 |
| Grants to Domestic Individuals | $10,500 | - | - | $10,500 |
| Travel | $8,717 | - | - | $8,717 |
| Other Employee Benefits | $8,593 | - | - | $8,593 |
| Fees for Services Accounting | - | $8,250 | - | $8,250 |
| Insurance | - | $8,105 | - | $8,105 |
| Office Expenses | - | $4,185 | - | $4,185 |
| Depreciation Depletion | - | $1,715 | - | $1,715 |
| Information Technology | - | $443 | - | $443 |
| Total Functional Expenses | $1,167,783 | $112,607 | $107,292 | $1,387,682 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $1,415,432 |
| Expenses per Audited Statements | $1,387,682 |
| Total Expenses per Form 990 | $1,387,682 |
| Expenses Not Reported on Form 990 | $27,750 |
| Expenses Not Reported on Financial Statements | $0 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- Yes
- Subject to proxy tax
- No
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Audit committee
- Yes
- Backup withholding compliance
- Yes
- Business relationship with family members
- No
- Business relationship with organization members
- No
- Material changes to governing documents
- No
- Compensation from other sources disclosed
- No
- CEO compensation reviewed
- Yes
- Other officer compensation reviewed
- No
- Conflict-of-interest policy
- No
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- Yes
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section A, Line 1
“The governing body of the organization delegates broad authority to the executive committee to deal with matters arising between regular meetings of the membership. The executive committee consists of the officers of the organization, including the president, first vice president, second vice president, secretary and immediate past president.”
Form 990, Part VI, Section A, Line 6
“The association has one class of members. Any currently-elected or appointed sheriff within the state of idaho may be admitted as a member of the corporation upon payment of the annual membership fee set by the board of directors for the fiscal year in which such person is eligible for membership.”
Form 990, Part VI, Section A, Line 7A
“The executive board of the organization nominates directors from the membership to chair standing committees; the members of the association confirm or deny the nomination.”
Form 990, Part VI, Section A, Line 7B
“All corporate powers are exercised by or under the authority of, and the business and affairs of the corporation are managed under the direction of the board of directors. However, the members of the association approve decisions of the board regarding amendments to the governing documents, the operating budget for the next year, and major operational changes.”
Form 990, Part VI, Section B, Line 11B
“Prior to filing, the form 990 is reviewed by the executive director and is made available to all members of the board of directors.”
Form 990, Part VI, Section B, Line 12
“The association's bylaws address conflicts of interest. Any director or officer who has an interest in a contract or other transaction presented to the organization is required to make a prompt and full disclosure of their interest to the board or committee prior to its acting on such contract or transaction. No director or officer may cast a vote on any matter which has a direct bearing on services to be provided by that director, officer, or any organizaton which such director or officer is interested or affiliated.”
Form 990, Part VI, Section B, Line 15A
“The board of directors reviews and approves the execitve director salary on an annual basis.”
Form 990, Part VI, Section C, Line 19
“The association's governing documents, policies, financial statements and form 990 are available to the public upon request.”
Filing and Contact Details
Filer
- Filer Name
- IDAHO SHERIFFS' ASSOCIATION INC
- EIN
- 27-1476889
- Phone
- 2083459126
- Address
- 3100 S VISTA AVE STE 203, BOISE, ID 83705
Signing Officer
- Name
- Vaughn Killeen
- Title
- Executive Director
- Phone
- 2083459126
- Signed
- 2019-01-23
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Vaughn Killeen
- Formed
- 2010
- Legal Domicile
- Id
- Voting Board Members
- 9
- Independent Board Members
- 9
- Employees
- 3
- Volunteers
- 9
Preparer
- Firm
- Harris & Co Pllc
- Address
- 2289 S BONITO WAY STE 100, MERIDIAN, ID 83642
- Preparer
- Josh Tyree
- Phone
- 2083338965
Supplemental Narrative
Additional Explanations
FORM 990, PART XII, LINE 2C:
“No change in the selection process or oversight process from the prior year.”
Financial Statement Notes
PART X, LINE 2:
“Uncertain tax positions the accounting standard on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the association may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement. There were no unrecognized tax benefits identified or recorded as liabilities for fiscal year 2018. The association files form 990 in the u.s. Federal jurisdiction. The association is generally no longer subject to examination by the internal revenue service for years before 2014.”
Raw XML AppendixShowing 400 of 504 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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| IRS990/Desc | 0 | THE IDAHO SHERIFFS' ASSOCATION CONDUCTS THREE GENERAL CONFERENCES A YEAR: FEBRUARY, JUNE AND DECEMBER. TRAINING IS PROVIDED TO SHERIFFS AND THEIR STAFF AT ALL CONFERENCES AND TOPICS INCLUDE: SEXUAL HARASSMENT, EXECUTIVE LEADERSHIP, MISSING AND EXPLOITED CHILDREN, HIRING AND FIRING ISSUES AND A MYRIAD OF OTHER SUBJECTS IMPORTANT TO SUCCESSFULLY OPERATING A SHERIFF'S OFFICE AND JAIL. THE FEBRUARY AND DECEMBER MEETINGS ARE HELD IN BOISE. THE JUNE MEETING AND BOARD OF DIRECTORS MEETING ARE HELD IN OTHER AREAS OF IDAHO AND THE MEETING LOCATIONS CHANGE TO ACCOMMODATE THE VARIOUS REGIONS OF THE STATE.IDAHO SHERIFFS' ASSOCIATION IS REQUIRED BY LAW TO CONDUCT A NEW SHERIFFS SCHOOL EVERY FOUR YEARS FOLLOWING THE STATE-WIDE ELECTION FOR THE OFFICE OF SHERIFF. THE SCHOOL IS 40 HOURS IN LENGTH AND CONSISTS OF LEADERSHIP AND EXECUTIVE LEVEL TRAINING INCLUDING PERSONNEL ISSUES AND BUDGET DEVELOPMENT. |
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| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 9 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 443 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 443 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 8105 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 8105 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 1051 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 1051 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 3 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 10238 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 6714 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 4999 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 15237 |
| IRS990/LegalDomicileStateCd | 0 | ID |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 1 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | TO PROVIDE TECHNICAL ASSISTANCE, EDUCATION, JAIL INSPECTION AND OTHER SUPPORT TO COUNTY SHERIFFS AND THEIR DEPARTMENTS, TO BE INVOLVED IN THE LEGISLATIVE PROCESS TO ENSURE APPROPRIATE LEGISLATION IS PASSED THAT SUPPORTS CITIZEN SAFETY AND AWARD COLLEGE SCHOLARSHIPS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 823605 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 542081 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 4185 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 4185 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 8593 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 8593 |
| IRS990/OtherExpensesGrp/Desc | 0 | VINE EXPENSES |
| IRS990/OtherExpensesGrp/Desc | 1 | SEX OFFENDER REGISTRATI |
| IRS990/OtherExpensesGrp/Desc | 2 | DIRECT MAIL CONTRIBUTIO |
| IRS990/OtherExpensesGrp/Desc | 3 | DEA CANNABIS GRANT |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 101324 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 608407 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 106811 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 48250 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 608407 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 106811 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 101324 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 48250 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 118821 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 118821 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 17129 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 17129 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 4812 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 2989 |
| IRS990/PrincipalOfficerNm | 0 | VAUGHN KILLEEN |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 624100 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 561000 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 561000 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 611600 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 4 | 561000 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | VICTIM FUND |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | SEX OFFENDER REGISTRAT |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | MEMBERSHIP DUES |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | CONFERENCE AND SUMMIT |
| IRS990/ProgramServiceRevenueGrp/Desc | 4 | JAIL INSPECTION AND OF |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 340000 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 176407 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 140800 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 78815 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 4 | 40457 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 340000 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 176407 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 140800 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 78815 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 4 | 40457 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | THE VINE PROGRAM NOTIFIES VICTIMS OF DOMESTIC ABUSE AND OTHER VIOLENT CRIMES OF THE INCARCERATIONS STATUS OF THE PERPETRATOR. IN ADDITION, IDAHO SHERIFFS' ASSOCIATION PARTNERED WITH THE IDAHO SUPREME COURT TO PROVIDE VICTIMS INFORMATION REGARDING THEIR OFFENDER'S COURT APPEARANCES. IDAHO SHERIFFS' ASSOCIATION ADMINISTERS THE PROGRAM THROUGH A CONTRACTUAL RELATIONSHIP WITH APPRISS THAT PROVIDES THE TECHNOLOGY FOR MONITORING. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 608407 |
| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 340000 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | THE SHERIFFS' SEX OFFENDER REGISTRATION PROGRAM ENHANCES THE SEX OFFENDER REGISTRY MANAGED BY THE IDAHO STATE POLICE. EACH SEX OFFENDER IS REGISTERED ANNUALLY BY THE SHERIFF'S OFFICE IN WHICH THE OFFENDER RESIDES. SHERIFFS' USE AN AUTOMATED REGISTRATION SYSTEM THAT CAPTURES DATA THAT ASSISTS IN ANNUAL VERIFICATIONS OF RESIDENCY AND ALSO AIDS INVESTIGATORS IN SEX ABUSE CRIMES. REGISTRATION DATA IS TRANSMITTED TO THE CENTRAL REPOSITORY MANAGED BY THE IDAHO STATE POLICE. |
| IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt | 0 | 106811 |
| IRS990/ProgSrvcAccomActy3Grp/RevenueAmt | 0 | 176407 |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | ISA ADMINISTERS A SCHOLARSHIP PROGRAM FOR CHILDREN OR GRANDCHILDREN OF SHERIFF'S OFFICE EMPLOYEES. A MINIMUM OF TWO, FOUR YEAR SCHOLARSHIPS ARE AWARDED ANNUALLY TO THE MOST QUALIFIED APPLICANT. FUNDING FOR THE PROGRAM IS PROVIDED BY DONATIONS TO THE SHERIFFS' ASSOCIATION. |
| IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt | 0 | 10500 |
| IRS990/ProgSrvcAccomActyOtherGrp/GrantAmt | 0 | 10500 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 229794 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 7500 |
| IRS990/PYInvestmentIncomeAmt | 0 | 820 |
| IRS990/PYOtherExpensesAmt | 0 | 847563 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1030277 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 194053 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 211775 |
| IRS990/PYTotalExpensesAmt | 0 | 1066838 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 1260891 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -281524 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 324617 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 419845 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 419845 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 264083 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 229794 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 430716 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 553755 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 374686 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 1853034 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearAmt | 0 | 27750 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus1YearAmt | 0 | 26250 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt | 0 | 54000 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 1051 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 820 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 826 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 934 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 370 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 4001 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 4795355 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.99790 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.99860 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 1907034 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 291833 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 256044 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 430716 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 553755 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 374686 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 1907034 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 1911035 |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearAmt | 0 | 53442 |
| IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus1Amt | 0 | 45421 |
| IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus2Amt | 0 | 48804 |
| IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus3Amt | 0 | 54840 |
| IRS990ScheduleC/AvgGrassrootsNontaxableGrp/TotalAmt | 0 | 202507 |
| IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearAmt | 0 | 213768 |
| IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus1Amt | 0 | 181684 |
| IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus2Amt | 0 | 195215 |
| IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus3Amt | 0 | 219359 |
| IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/TotalAmt | 0 | 810026 |
| IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearAmt | 0 | 66750 |
| IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearMinus1Amt | 0 | 62286 |
| IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearMinus2Amt | 0 | 60132 |
| IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearMinus3Amt | 0 | 62202 |
| IRS990ScheduleC/AvgTotalLobbyingExpendGrp/TotalAmt | 0 | 251370 |
| IRS990ScheduleC/GrassrootsCeilingAmt | 0 | 303761 |
| IRS990ScheduleC/GrassrootsNontaxableGrp/FilingOrganizationsTotalAmt | 0 | 53442 |
| IRS990ScheduleC/LobbyingCeilingAmt | 0 | 1215039 |
| IRS990ScheduleC/LobbyingNontaxableAmountGrp/FilingOrganizationsTotalAmt | 0 | 213768 |
| IRS990ScheduleC/OtherExemptPurposeExpendGrp/FilingOrganizationsTotalAmt | 0 | 1320932 |
| IRS990ScheduleC/TotalDirectLobbyingGrp/FilingOrganizationsTotalAmt | 0 | 66750 |
| IRS990ScheduleC/TotalExemptPurposeExpendGrp/FilingOrganizationsTotalAmt | 0 | 1387682 |
| IRS990ScheduleC/TotalLobbyingExpendGrp/FilingOrganizationsTotalAmt | 0 | 66750 |
| IRS990ScheduleC/TotLbbyExpendMnsLbbyngNonTxGrp/FilingOrganizationsTotalAmt | 0 | 0 |
| IRS990ScheduleC/TotLbbyngGrassrootMnsNonTxGrp/FilingOrganizationsTotalAmt | 0 | 0 |
| IRS990ScheduleD/DonatedServicesAndUseFcltsAmt | 0 | 27750 |
| IRS990ScheduleD/DonatedServicesUseFcltsAmt | 0 | 27750 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 4999 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 10238 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 15237 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 27750 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 1387682 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 27750 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1106158 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | UNCERTAIN TAX POSITIONS THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE ASSOCIATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR FISCAL YEAR 2018. THE ASSOCIATION FILES FORM 990 IN THE U.S. FEDERAL JURISDICTION. THE ASSOCIATION IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR YEARS BEFORE 2014. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 4999 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 1387682 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 1106158 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 1133908 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 1415432 |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | 1 |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt | 0 | 10500 |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt | 0 | COLLEGE SCHOLARSHIPS |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt | 0 | 7 |
| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION MAINTAINS RECORDS TO SUBSTANTIATE THE AMOUNTS OF SCHOLARSHIPS AWARDED AND THE SELECTION CRITERIA USED. ISA ADMINISTERS A SCHOLARSHIP PROGRAM FOR CHILDREN OR GRANDCHILDREN OF SHERIFF'S OFFICE EMPLOYEES. A MINIMUM OF TWO, FOUR YEAR SCHOLARSHIPS ARE AWARDED ANNUALLY TO THE MOST QUALIFIED APPLICANT. FUNDING FOR THE PROGRAM IS PROVIDED BY DONATIONS TO THE SHERIFFS' ASSOCIATION. |
| IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART I, LINE 2: |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE GOVERNING BODY OF THE ORGANIZATION DELEGATES BROAD AUTHORITY TO THE EXECUTIVE COMMITTEE TO DEAL WITH MATTERS ARISING BETWEEN REGULAR MEETINGS OF THE MEMBERSHIP. THE EXECUTIVE COMMITTEE CONSISTS OF THE OFFICERS OF THE ORGANIZATION, INCLUDING THE PRESIDENT, FIRST VICE PRESIDENT, SECOND VICE PRESIDENT, SECRETARY AND IMMEDIATE PAST PRESIDENT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE ASSOCIATION HAS ONE CLASS OF MEMBERS. ANY CURRENTLY-ELECTED OR APPOINTED SHERIFF WITHIN THE STATE OF IDAHO MAY BE ADMITTED AS A MEMBER OF THE CORPORATION UPON PAYMENT OF THE ANNUAL MEMBERSHIP FEE SET BY THE BOARD OF DIRECTORS FOR THE FISCAL YEAR IN WHICH SUCH PERSON IS ELIGIBLE FOR MEMBERSHIP. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE EXECUTIVE BOARD OF THE ORGANIZATION NOMINATES DIRECTORS FROM THE MEMBERSHIP TO CHAIR STANDING COMMITTEES; THE MEMBERS OF THE ASSOCIATION CONFIRM OR DENY THE NOMINATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ALL CORPORATE POWERS ARE EXERCISED BY OR UNDER THE AUTHORITY OF, AND THE BUSINESS AND AFFAIRS OF THE CORPORATION ARE MANAGED UNDER THE DIRECTION OF THE BOARD OF DIRECTORS. HOWEVER, THE MEMBERS OF THE ASSOCIATION APPROVE DECISIONS OF THE BOARD REGARDING AMENDMENTS TO THE GOVERNING DOCUMENTS, THE OPERATING BUDGET FOR THE NEXT YEAR, AND MAJOR OPERATIONAL CHANGES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | PRIOR TO FILING, THE FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND IS MADE AVAILABLE TO ALL MEMBERS OF THE BOARD OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE ASSOCIATION'S BYLAWS ADDRESS CONFLICTS OF INTEREST. ANY DIRECTOR OR OFFICER WHO HAS AN INTEREST IN A CONTRACT OR OTHER TRANSACTION PRESENTED TO THE ORGANIZATION IS REQUIRED TO MAKE A PROMPT AND FULL DISCLOSURE OF THEIR INTEREST TO THE BOARD OR COMMITTEE PRIOR TO ITS ACTING ON SUCH CONTRACT OR TRANSACTION. NO DIRECTOR OR OFFICER MAY CAST A VOTE ON ANY MATTER WHICH HAS A DIRECT BEARING ON SERVICES TO BE PROVIDED BY THAT DIRECTOR, OFFICER, OR ANY ORGANIZATON WHICH SUCH DIRECTOR OR OFFICER IS INTERESTED OR AFFILIATED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE EXECITVE DIRECTOR SALARY ON AN ANNUAL BASIS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | THE ASSOCIATION'S GOVERNING DOCUMENTS, POLICIES, FINANCIAL STATEMENTS AND FORM 990 ARE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | NO CHANGE IN THE SELECTION PROCESS OR OVERSIGHT PROCESS FROM THE PRIOR YEAR. |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2018 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $643,380
- Liabilities
- $101,299
- Net assets
- $542,081
- Revenue
- $1,106,158
- Expenses
- $1,387,682
- Net income
- -$281,524