Civic Intelligence

Buckeye State Sheriffs' Association

990 • Fiscal year 2018 • EIN 31-4137590

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 06, 2019

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

24th percentile

0.00x

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

2018 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

24th percentile

0.00x

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

2018 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2018

Net Margin

39th percentile

1.8%

Higher net margin than 39% of similar nonprofits.

2018 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

87th percentile

$142,101

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 13.0% of source-year revenue.

2018 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2018

Asset Growth

51st percentile

1.4%

Faster asset growth than 51% of similar nonprofits.

2018 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

31st percentile

-2.7%

Faster revenue growth than 31% of similar nonprofits.

2018 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$1,382,201

Up $19,583 (+1.4%) from 2017

Net Assets

Up

$1,382,201

Up $19,583 (+1.4%) from 2017

Liabilities

Flat

$0

Flat from 2017

Revenue

Down

$1,092,494

Down $30,384 (-2.7%) from 2017

Expenses

Up

$1,072,911

Up $26,439 (+2.5%) from 2017

Net Income

Down

$19,583

Down $56,823 (-74%) from 2017

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

2018

Assets$1,382,201
Liabilities$0
Net Assets$1,382,201

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

2018

Revenue$1,092,494
Expenses$1,072,911
Net Income$19,583
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 6, 2019
Return Version
2018v3.1
Gross Receipts
$1,092,494
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$1,166,733$1,153,275▼ $13,458
Savings and Temporary Cash Investments$178,371$178,415▲ $44
Land, Buildings, and Equipment, Net$0$32,997▲ $32,997
Total Assets$1,362,618$1,382,201▲ $19,583
Other Assets Total$17,514$17,514→ $0
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$1,362,618$1,382,201▲ $19,583
Total Net Assets Fund Balance$1,362,618$1,382,201▲ $19,583
Total Liabilities and Net Assets / Fund Balance$1,362,618$1,382,201▲ $19,583

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$32,997$74,832$107,829
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Robert CornwellExecutive DirectorFT$111,639$30,462$142,101
Mona L CornwellAsst. Executive DirectorFT$78,397$26,845$105,242

Board Members and Trustees

NameTitle
Matthew LutzPresident
Phil R StammittiFirst Vice President
Keith EverhartSecond Vice President
Allen SolomonThird Vice President
John HintonDirector - Ne
Kandy FathereeDirector - Ne
Travis HutchinsonDirector - Ne
Jason LandersDirector - Nw
Ryan KidwellDirector - Nw
Thomas RiggenbachDirector - Nw
Chad DennisDirector - Se
Larry MincksDirector - Se
Ronald J MyersDirector - Se
Betsy SpainDirector - Sw
Larry SimsDirector - Sw
Robert RadcliffDirector - Sw
Michael SimpsonDirector at Large
George MaierExecutive Secretary
Malcum PattonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$65,712
Program Service Revenue
$1,004,045
Investment Income
$44
Other Revenue
$22,693
All Other Contributions
$65,712
Change in Net Assets
$19,583

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,092,494
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,092,494
Total Revenue per Form 990
$1,092,494
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$753,007
Salaries, Compensation, and Employee Benefits$252,213
Total Fundraising Expense$109,616
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$113,333$123,540-$236,873
Other Expenses$159,192--$159,192
Conferences and Meetings$116,627$14,625-$131,252
Advertising-$4,358$109,616$113,974
Occupancy-$100,199-$100,199
Fees for Services Other$54,486$31,956-$86,442
Benefits to Members$67,691--$67,691
Office Expenses-$65,963-$65,963
Fees for Services Management$14,558$24,000-$38,558
Travel-$15,382-$15,382
Payroll Taxes$7,670$7,670-$15,340
Fees for Services Accounting-$10,057-$10,057
Fees for Services Legal-$7,737-$7,737
Information Technology-$6,436-$6,436
All Other Expenses-$6,007-$6,007
Fees for Services Lobbying-$5,000-$5,000
Depreciation Depletion-$3,666-$3,666
Insurance-$3,142-$3,142
Total Functional Expenses$533,557$429,738$109,616$1,072,911

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,072,911
Total Expenses per Form 990$1,072,911
Expenses per Audited Statements$1,072,910
Expenses Not Reported on Financial Statements$1
Expenses Not Reported on Form 990$1
Other Expense Adjustments$1
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
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 11B

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
2019-11-06
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:

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.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

ROUNDING 1.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

ROUNDING 1.

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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt160
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/GrossReceiptsAmt01092494
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt019
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt06436
IRS990/InformationTechnologyGrp/TotalAmt06436
IRS990/InsuranceGrp/ManagementAndGeneralAmt03142
IRS990/InsuranceGrp/TotalAmt03142
IRS990/InvestmentIncomeGrp/ExclusionAmt044
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt044
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/JointCostsInd0X
IRS990/LandBldgEquipAccumDeprecAmt074832
IRS990/LandBldgEquipBasisNetGrp/BOYAmt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt032997
IRS990/LandBldgEquipCostOrOtherBssAmt0107829
IRS990/LegalDomicileStateCd0OH
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingOtherInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt05296
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt05296
IRS990/MissionDesc0SEE SCHEDULE O
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt01362618
IRS990/NetAssetsOrFundBalancesEOYAmt01382201
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt0100199
IRS990/OccupancyGrp/TotalAmt0100199
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt065963
IRS990/OfficeExpensesGrp/TotalAmt065963
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt017514
IRS990/OtherAssetsTotalGrp/EOYAmt017514
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0MEMBERSHIP EXPENSES
IRS990/OtherExpensesGrp/ProgramServicesAmt0159192
IRS990/OtherExpensesGrp/TotalAmt0159192
IRS990/OtherRevenueTotalAmt05296
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt07670
IRS990/PayrollTaxesGrp/ProgramServicesAmt07670
IRS990/PayrollTaxesGrp/TotalAmt015340
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0ROBERT A CORNWELL
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0DUES AND RENEWALS
IRS990/ProgramServiceRevenueGrp/Desc1CONVENTION
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0861160
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1142885
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0861160
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1142885
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/ExpenseAmt0116627
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0142885
IRS990/ProgSrvcAccomActy3Grp/Desc0THE ASSOCIATION PROVIDES FUNDING FOR VARIOUS INSURANCE BENEFITS FOR THEIR MEMBERS.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt067691
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/ExpenseAmt0190047
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt0866456
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt071277
IRS990/PYContributionsGrantsAmt046230
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt036
IRS990/PYOtherExpensesAmt0723940
IRS990/PYOtherRevenueAmt032278
IRS990/PYProgramServiceRevenueAmt01044334
IRS990/PYRevenuesLessExpensesAmt076406
IRS990/PYSalariesCompEmpBnftPaidAmt0251255
IRS990/PYTotalExpensesAmt01046472
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01122878
IRS990/ReconcilationRevenueExpnssAmt019583
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RoyaltiesRevenueGrp/ExclusionAmt017397
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt017397
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0178371
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0178415
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt032997
IRS990ScheduleD/EquipmentGrp/DepreciationAmt074832
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0107829
IRS990ScheduleD/ExpensesNotReportedAmt01
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt01
IRS990ScheduleD/ExpensesSubtotalAmt01072910
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherExpensesIncludedAmt01
IRS990ScheduleD/OtherExpensesNotIncludedAmt01
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01092494
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE 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.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1ROUNDING 1.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2ROUNDING 1.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt032997
IRS990ScheduleD/TotalExpensesPerForm990Amt01072911
IRS990ScheduleD/TotalRevenuePerForm990Amt01092494
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01092494
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01072911
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 11B
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

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