Civic Intelligence

Buckeye State Sheriffs' Association

990 • Fiscal year 2014 • EIN 31-4137590

Jan 01, 2014 to Dec 31, 2014 • Filed on Sep 25, 2015

1103 Schrock Road No 401Columbus, OH 43229

(614) 431-5500

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

21st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2014 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

21st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2014 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2014

Net Margin

48th percentile

5.3%

Higher net margin than 48% of similar nonprofits.

2014 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

87th percentile

$139,873

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 13.8% of source-year revenue.

2014 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2014

Asset Growth

60th percentile

4.9%

Faster asset growth than 60% of similar nonprofits.

2014 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

63rd percentile

6.5%

Faster revenue growth than 63% of similar nonprofits.

2014 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Up

$1,168,171

Up $54,096 (+4.9%) from 2013

Net Assets

Up

$1,168,171

Up $54,096 (+4.9%) from 2013

Liabilities

Flat

$0

Flat from 2013

Revenue

Up

$1,016,524

Up $62,003 (+6.5%) from 2013

Expenses

Up

$962,428

Up $58,479 (+6.5%) from 2013

Net Income

Up

$54,096

Up $3,524 (+7.0%) from 2013

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$2.0M$1.5M$1.0M$500K$0Assets 2010: $958,760Liabilities 2010: $0Net Assets 2010: $958,7602010Assets 2011: $994,021Liabilities 2011: $0Net Assets 2011: $994,0212011Assets 2012: $1,063,503Liabilities 2012: $0Net Assets 2012: $1,063,5032012Assets 2013: $1,114,075Liabilities 2013: $0Net Assets 2013: $1,114,0752013Assets 2014: $1,168,171Liabilities 2014: $0Net Assets 2014: $1,168,1712014Assets 2015: $1,250,952Liabilities 2015: $0Net Assets 2015: $1,250,9522015Assets 2016: $1,286,212Liabilities 2016: $0Net Assets 2016: $1,286,2122016Assets 2017: $1,362,618Liabilities 2017: $0Net Assets 2017: $1,362,6182017Assets 2018: $1,382,201Liabilities 2018: $0Net Assets 2018: $1,382,2012018Assets 2019: $1,429,816Liabilities 2019: $0Net Assets 2019: $1,429,8162019Assets 2020: $1,441,067Liabilities 2020: $0Net Assets 2020: $1,441,0672020Assets 2021: $1,463,171Liabilities 2021: $0Net Assets 2021: $1,463,1712021Assets 2022: $1,486,115Liabilities 2022: $0Net Assets 2022: $1,486,1152022Assets 2023: $1,510,291Liabilities 2023: $0Net Assets 2023: $1,510,2912023Assets 2024: $1,518,485Liabilities 2024: $0Net Assets 2024: $1,518,4852024

Highlighted filing

2014

Assets$1,168,171
Liabilities$0
Net Assets$1,168,171

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0Expenses 2010: $846,2412010Expenses 2011: $805,8022011Expenses 2012: $847,0052012Revenue 2013: $954,521Expenses 2013: $903,949Net Income 2013: $50,5722013Revenue 2014: $1,016,524Expenses 2014: $962,428Net Income 2014: $54,0962014Revenue 2015: $1,063,544Expenses 2015: $980,763Net Income 2015: $82,7812015Revenue 2016: $1,064,445Expenses 2016: $1,029,185Net Income 2016: $35,2602016Revenue 2017: $1,122,878Expenses 2017: $1,046,472Net Income 2017: $76,4062017Revenue 2018: $1,092,494Expenses 2018: $1,072,911Net Income 2018: $19,5832018Revenue 2019: $1,199,696Expenses 2019: $1,152,081Net Income 2019: $47,6152019Revenue 2020: $843,604Expenses 2020: $832,353Net Income 2020: $11,2512020Revenue 2021: $1,148,706Expenses 2021: $1,126,602Net Income 2021: $22,1042021Revenue 2022: $1,164,056Expenses 2022: $1,141,112Net Income 2022: $22,9442022Revenue 2023: $1,228,703Expenses 2023: $1,204,527Net Income 2023: $24,1762023Revenue 2024: $1,415,806Expenses 2024: $1,407,612Net Income 2024: $8,1942024

Highlighted filing

2014

Revenue$1,016,524
Expenses$962,428
Net Income$54,096
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Sep 25, 2015
Return Version
2014v5.0
Gross Receipts
$1,016,524
Mission and Program Overview

Mission

To promote law enforcement in the state of ohio through programs and publications.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$868,296$922,251▲ $53,955
Savings and Temporary Cash Investments$228,265$228,406▲ $141
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$1,114,075$1,168,171▲ $54,096
Other Assets Total$17,514$17,514→ $0
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$1,114,075$1,168,171▲ $54,096
Total Net Assets Fund Balance$1,114,075$1,168,171▲ $54,096
Total Liabilities and Net Assets / Fund Balance$1,114,075$1,168,171▲ $54,096

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$71,166$71,166
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Robert CornwellExecutive DirectorFT$106,430$33,443$139,873
Mona L CornwellAsst. Executive DirectorFT$74,778$29,073$103,851

Board Members and Trustees

NameTitle
Michael R MccauleyPresident
Gene FischerFirst Vice President
Randy ThorpSecond Vice President
Mark WasylyshynThird Vice President
Phil R StammittiDirector - Ne
Steven R BrennemanDirector - Ne
Terry HamiltonDirector - Ne
Allen SolomonDirector - Nw
Keith EverhartDirector - Nw
Mark DosterDirector - Nw
Chad DennisDirector - Se
Larry MincksDirector - Se
Ronald J MyersDirector - Se
Jamie PattonDirector - Sw
Joe RennerDirector - Sw
Larry SimsDirector - Sw
E Wayne RisnerDirector at Large
Matthew LutzExecutive Secretary
Michael L SimpsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$73,155
Program Service Revenue
$921,553
Investment Income
$142
Other Revenue
$21,674
All Other Contributions
$73,155
Change in Net Assets
$54,096

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,016,524
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,016,524
Total Revenue per Form 990
$1,016,524
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$640,618
Salaries, Compensation, and Employee Benefits$258,623
Total Fundraising Expense$87,359
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$99,802$143,922-$243,724
Other Expenses$115,229--$115,229
Conferences and Meetings$95,034$10,398-$105,432
Advertising-$2,455$87,359$89,814
Occupancy-$86,184-$86,184
Office Expenses-$83,400-$83,400
Fees for Services Other$51,647$18,396-$70,043
Benefits to Members$63,187--$63,187
Fees for Services Management$15,927$24,000-$39,927
Payroll Taxes$7,450$7,449-$14,899
Information Technology-$13,551-$13,551
Travel-$12,042-$12,042
Fees for Services Lobbying-$10,000-$10,000
Fees for Services Accounting-$7,750-$7,750
Fees for Services Legal-$4,284-$4,284
Insurance-$2,962-$2,962
Total Functional Expenses$448,276$426,793$87,359$962,428

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$962,428
Total Expenses per Audited Statements$962,428
Total Expenses per Form 990$962,428
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
No
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
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
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

Executive director and assistant executive director are husband and wife.

Form 990, Part VI, Section A, Line 6

Membership in the buckeye state sheriffs' association is open to all sheriffs and sheriffs office employees. Citizens are allowed to join as associate members.

Form 990, Part VI, Section A, Line 7A

Sheriffs and sheriffs office employees elect member to the board of directors.

Form 990, Part VI, Section B, Line 11

The form 990 is prepared an outside accounting firm. The form 990 is then reviewed prior to being filed.

Form 990, Part VI, Section B, Line 15

The entire board of directors reviews and approves the compensation package for the executive director and assistant executive director.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents and financial statements available upon request to the public.

Filing and Contact Details

Filer

Filer Name
BUCKEYE STATE SHERIFFS' ASSOCIATION
EIN
31-4137590
Phone
6144315500
Address
1103 SCHROCK ROAD NO 401, COLUMBUS, OH 43229

Signing Officer

Name
Robert a Cornwell
Title
Executive Director
Phone
6144315500
Signed
2015-09-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert a Cornwell
Formed
1931
Legal Domicile
Oh
Voting Board Members
19
Independent Board Members
19
Employees
2
Volunteers
0

Preparer

Firm
Rea & Associates Inc
Address
941 STEUBENVILLE AVE PO BOX 820, CAMBRIDGE, OH 43725-0820
Preparer
Mary Elizabeth Wright CPA
Phone
7404325658
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 1

The association is a coordinating group that helps keep the individual county sheriff abreast of the latest advancement in law enforcement techniques, technology, legal precedent, legislative action, training and acts as an information exchange between the 88 diverse sheriffs throughout the state.

Form 990, Part XI, Line 1

The buckeye state sheriffs association uses the modified cash basis of accounting which is a comprehensive basis of accounting other than accounting principles generally accepted in the united states of america.

Financial Statement Notes

PART X, LINE 2:

Fin 48 footnote: the association is required to evaluate the level of uncertainty related to whether tax positions taken on the modified cash basis of reporting will be sustained upon examination. Any positions taken that do not meet the more-likely-than-not threshold must be quantified and recorded as a liability for unrecognized tax benefits in the accompanying statements of financial position along with any associated interest and penalties that would be payable to the taxing authorities upon examination. Management believes that none of the tax positions taken would materially impact the financial statements and no such liabilities have been recorded. In general, the association is no longer subject to u.s. Federal, state and local income tax examinations by tax authorities for the years before 2011.

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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt170
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt180
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt190
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt200
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1FIRST VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECOND VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3THIRD VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt5EXECUTIVE SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR - NW
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR - NW
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR - NW
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR - NE
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR - NE
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR - NE
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR - SW
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR - SW
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR - SW
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR - SE
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR - SE
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR - SE
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR AT LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt19EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20ASST. EXECUTIVE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01931
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt019
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt01016524
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt019
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt013551
IRS990/InformationTechnologyGrp/TotalAmt013551
IRS990/InsuranceGrp/ManagementAndGeneralAmt02962
IRS990/InsuranceGrp/TotalAmt02962
IRS990/InvestmentIncomeGrp/ExclusionAmt0142
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0142
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt08
IRS990/IRPDocumentW2GCnt00
IRS990/JointCostsInd0X
IRS990/LandBldgEquipAccumDeprecAmt071166
IRS990/LandBldgEquipBasisNetGrp/BOYAmt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LandBldgEquipCostOrOtherBssAmt071166
IRS990/LegalDomicileStateCd0OH
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingOtherInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt02188
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt02188
IRS990/MissionDesc0SEE SCHEDULE O
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt01114075
IRS990/NetAssetsOrFundBalancesEOYAmt01168171
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt086184
IRS990/OccupancyGrp/TotalAmt086184
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt083400
IRS990/OfficeExpensesGrp/TotalAmt083400
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt017514
IRS990/OtherAssetsTotalGrp/EOYAmt017514
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0MEMBERSHIP EXPENSES
IRS990/OtherExpensesGrp/ProgramServicesAmt0115229
IRS990/OtherExpensesGrp/TotalAmt0115229
IRS990/OtherRevenueTotalAmt02188
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt07449
IRS990/PayrollTaxesGrp/ProgramServicesAmt07450
IRS990/PayrollTaxesGrp/TotalAmt014899
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0ROBERT A CORNWELL
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/Desc0DUES AND RENEWALS
IRS990/ProgramServiceRevenueGrp/Desc1CONVENTION
IRS990/ProgramServiceRevenueGrp/Desc2WEB SITE FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0778581
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1134172
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt28800
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0778581
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1134172
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt28800
IRS990/ProgSrvcAccomActy2Grp/Desc0THE ASSOCIATION HAS EDUCATIONAL CONFERENCES THAT PROVIDE EDUCATIONAL INFORMATION FOR SHERIFFS AND DEPUTIES TO KEEP ABREAST OF THE LATEST ADVANCEMENT IN LAW ENFORCEMENT TECHNIQUES, TECHNOLOGY, LEGAL PRECEDENT, LEGISLATIVE ACTION AND TRAINING.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt095034
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0134172
IRS990/ProgSrvcAccomActy3Grp/Desc0THE ASSOCIATION PROVIDES FUNDING FOR VARIOUS INSURANCE BENEFITS FOR THEIR MEMBERS.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt063187
IRS990/ProgSrvcAccomActyOtherGrp/Desc0THE ASSOCIATION RUNS A VARIETY OF OTHER PROGRAMS AND SERVICES FOR THE BENEFIT OF BOTH THE GENERAL PUBLIC AND THE MEMBERS. THESE PROGRAMS INCLUDE SEVERAL TRAINING PROGRAMS GEARED AND SPECIALIZED FOR THE SHERIFF'S OFFICE AND A SEX OFFENDER SEARCH AND OHIO SHERIFFS DIRECTORY PROVIDED ON THE WEBSITE.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0174826
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt0789569
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt076264
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0542
IRS990/PYOtherExpensesAmt0658124
IRS990/PYOtherRevenueAmt018710
IRS990/PYProgramServiceRevenueAmt0859005
IRS990/PYRevenuesLessExpensesAmt050572
IRS990/PYSalariesCompEmpBnftPaidAmt0245825
IRS990/PYTotalExpensesAmt0903949
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0954521
IRS990/ReconcilationRevenueExpnssAmt054096
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RoyaltiesRevenueGrp/ExclusionAmt019486
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt019486
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0228265
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0228406
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt071166
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt071166
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0962428
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01016524
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FIN 48 FOOTNOTE: THE ASSOCIATION IS REQUIRED TO EVALUATE THE LEVEL OF UNCERTAINTY RELATED TO WHETHER TAX POSITIONS TAKEN ON THE MODIFIED CASH BASIS OF REPORTING WILL BE SUSTAINED UPON EXAMINATION. ANY POSITIONS TAKEN THAT DO NOT MEET THE MORE-LIKELY-THAN-NOT THRESHOLD MUST BE QUANTIFIED AND RECORDED AS A LIABILITY FOR UNRECOGNIZED TAX BENEFITS IN THE ACCOMPANYING STATEMENTS OF FINANCIAL POSITION ALONG WITH ANY ASSOCIATED INTEREST AND PENALTIES THAT WOULD BE PAYABLE TO THE TAXING AUTHORITIES UPON EXAMINATION. MANAGEMENT BELIEVES THAT NONE OF THE TAX POSITIONS TAKEN WOULD MATERIALLY IMPACT THE FINANCIAL STATEMENTS AND NO SUCH LIABILITIES HAVE BEEN RECORDED. IN GENERAL, THE ASSOCIATION IS NO LONGER SUBJECT TO U.S. FEDERAL, STATE AND LOCAL INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR THE YEARS BEFORE 2011.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt0962428
IRS990ScheduleD/TotalRevenuePerForm990Amt01016524
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01016524
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0962428
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION IS A COORDINATING GROUP THAT HELPS KEEP THE INDIVIDUAL COUNTY SHERIFF ABREAST OF THE LATEST ADVANCEMENT IN LAW ENFORCEMENT TECHNIQUES, TECHNOLOGY, LEGAL PRECEDENT, LEGISLATIVE ACTION, TRAINING AND ACTS AS AN INFORMATION EXCHANGE BETWEEN THE 88 DIVERSE SHERIFFS THROUGHOUT THE STATE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXECUTIVE DIRECTOR AND ASSISTANT EXECUTIVE DIRECTOR ARE HUSBAND AND WIFE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERSHIP IN THE BUCKEYE STATE SHERIFFS' ASSOCIATION IS OPEN TO ALL SHERIFFS AND SHERIFFS OFFICE EMPLOYEES. CITIZENS ARE ALLOWED TO JOIN AS ASSOCIATE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SHERIFFS AND SHERIFFS OFFICE EMPLOYEES ELECT MEMBER TO THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE FORM 990 IS PREPARED AN OUTSIDE ACCOUNTING FIRM. THE FORM 990 IS THEN REVIEWED PRIOR TO BEING FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ENTIRE BOARD OF DIRECTORS REVIEWS AND APPROVES THE COMPENSATION PACKAGE FOR THE EXECUTIVE DIRECTOR AND ASSISTANT EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE BUCKEYE STATE SHERIFFS ASSOCIATION USES THE MODIFIED CASH BASIS OF ACCOUNTING WHICH IS A COMPREHENSIVE BASIS OF ACCOUNTING OTHER THAN ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART III, LINE 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XI, LINE 1
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.52$0.00$1.52$1.42$1.41$0.01
2023Detailed filing. Detailed filing data is available for this year.$1.51$0.00$1.51$1.23$1.20$0.02
2022Detailed filing. Detailed filing data is available for this year.$1.49$0.00$1.49$1.16$1.14$0.02
2021Detailed filing. Detailed filing data is available for this year.$1.46$0.00$1.46$1.15$1.13$0.02
2020Detailed filing. Detailed filing data is available for this year.$1.44$0.00$1.44$0.84$0.83$0.01
2019Detailed filing. Detailed filing data is available for this year.$1.43$0.00$1.43$1.20$1.15$0.05
2018Detailed filing. Detailed filing data is available for this year.$1.38$0.00$1.38$1.09$1.07$0.02
2017Detailed filing. Detailed filing data is available for this year.$1.36$0.00$1.36$1.12$1.05$0.08
2016Detailed filing. Detailed filing data is available for this year.$1.29$0.00$1.29$1.06$1.03$0.04
2015Detailed filing. Detailed filing data is available for this year.$1.25$0.00$1.25$1.06$0.98$0.08
2014Detailed filing. Detailed filing data is available for this year.$1.17$0.00$1.17$1.02$0.96$0.05
2013Detailed filing. Detailed filing data is available for this year.$1.11$0.00$1.11$0.95$0.90$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.06$0.00$1.06$0.85
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.99$0.00$0.99$0.81
2010XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.96$0.00$0.96$0.85