Civic Intelligence

Buckeye State Sheriffs' Association

990 • Fiscal year 2019 • EIN 31-4137590

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 08, 2020

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

23rd percentile

0.00x

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

2019 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

23rd percentile

0.00x

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

2019 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2019

Net Margin

43rd percentile

4.0%

Higher net margin than 43% of similar nonprofits.

2019 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

87th percentile

$140,169

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 11.7% of source-year revenue.

2019 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2019

Asset Growth

51st percentile

3.4%

Faster asset growth than 51% of similar nonprofits.

2019 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

68th percentile

9.8%

Faster revenue growth than 68% of similar nonprofits.

2019 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$1,429,816

Up $47,615 (+3.4%) from 2018

Net Assets

Up

$1,429,816

Up $47,615 (+3.4%) from 2018

Liabilities

Flat

$0

Flat from 2018

Revenue

Up

$1,199,696

Up $107,202 (+9.8%) from 2018

Expenses

Up

$1,152,081

Up $79,170 (+7.4%) from 2018

Net Income

Up

$47,615

Up $28,032 (+143%) from 2018

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

2019

Assets$1,429,816
Liabilities$0
Net Assets$1,429,816

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

2019

Revenue$1,199,696
Expenses$1,152,081
Net Income$47,615
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 8, 2020
Return Version
2019v5.1
Gross Receipts
$1,199,696
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$1,153,275$1,202,530▲ $49,255
Savings and Temporary Cash Investments$178,415$184,108▲ $5,693
Land, Buildings, and Equipment, Net$32,997$25,664▼ $7,333
Total Assets$1,382,201$1,429,816▲ $47,615
Other Assets Total$17,514$17,514→ $0
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,382,201$1,429,816▲ $47,615
Total Net Assets Fund Balance$1,382,201$1,429,816▲ $47,615
Total Liabilities and Net Assets / Fund Balance$1,382,201$1,429,816▲ $47,615

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$25,664$82,165$107,829
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Robert CornwellExecutive DirectorFT$124,209$15,960$140,169
Mona L CornwellAsst. Executive DirectorFT$83,197$15,944$99,141

Board Members and Trustees

NameTitle
Allen SolomonPresident
Keith EverhartFirst Vice President
Phil StammittiSecond Vice President
Jamie PattonThird Vice President
John HintonDirector - Ne
Kandy FathereeDirector - Ne
Travis HutchinsonDirector - Ne
Michael BodenbenderDirector - 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
Matthew LutzDirector at Large
Jason LandersExecutive Secretary
George MaierTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$65,903
Program Service Revenue
$1,007,631
Investment Income
$5,693
Other Revenue
$120,469
All Other Contributions
$65,903
Change in Net Assets
$47,615

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,199,696
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,199,696
Total Revenue per Form 990
$1,199,696
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$812,911
Salaries, Compensation, and Employee Benefits$270,263
Total Fundraising Expense$101,477
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$103,883$149,768-$253,651
Other Expenses$161,899--$161,899
Conferences and Meetings$120,418$15,102-$135,520
Advertising-$7,072$101,477$108,549
Occupancy$45,385$56,383-$101,768
Fees for Services Other$71,727$16,854-$88,581
Benefits to Members$68,907--$68,907
All Other Expenses-$60,918-$60,918
Office Expenses-$50,489-$50,489
Fees for Services Management$13,360$24,000-$37,360
Information Technology-$18,834-$18,834
Payroll Taxes$8,306$8,306-$16,612
Travel-$14,689-$14,689
Fees for Services Accounting-$11,020-$11,020
Fees for Services Lobbying-$8,200-$8,200
Depreciation Depletion-$7,333-$7,333
Fees for Services Legal-$4,644-$4,644
Insurance-$3,107-$3,107
Total Functional Expenses$593,885$456,719$101,477$1,152,081

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,152,081
Total Expenses per Audited Statements$1,152,081
Total Expenses per Form 990$1,152,081
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
Business relationship with 35% controlled entity
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
2020-11-08
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
Lane a Mccartney 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.

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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/GrossReceiptsAmt01199696
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt019
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt018834
IRS990/InformationTechnologyGrp/TotalAmt018834
IRS990/InsuranceGrp/ManagementAndGeneralAmt03107
IRS990/InsuranceGrp/TotalAmt03107
IRS990/InvestmentIncomeGrp/ExclusionAmt05693
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt05693
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/JointCostsInd0X
IRS990/LandBldgEquipAccumDeprecAmt082165
IRS990/LandBldgEquipBasisNetGrp/BOYAmt032997
IRS990/LandBldgEquipBasisNetGrp/EOYAmt025664
IRS990/LandBldgEquipCostOrOtherBssAmt0107829
IRS990/LegalDomicileStateCd0OH
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingOtherInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt054882
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt054882
IRS990/MissionDesc0SEE SCHEDULE O
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt01382201
IRS990/NetAssetsOrFundBalancesEOYAmt01429816
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01382201
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01429816
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt056383
IRS990/OccupancyGrp/ProgramServicesAmt045385
IRS990/OccupancyGrp/TotalAmt0101768
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt050489
IRS990/OfficeExpensesGrp/TotalAmt050489
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt017514
IRS990/OtherAssetsTotalGrp/EOYAmt017514
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0MEMBERSHIP EXPENSES
IRS990/OtherExpensesGrp/ProgramServicesAmt0161899
IRS990/OtherExpensesGrp/TotalAmt0161899
IRS990/OtherRevenueTotalAmt054882
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt08306
IRS990/PayrollTaxesGrp/ProgramServicesAmt08306
IRS990/PayrollTaxesGrp/TotalAmt016612
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0ROBERT A CORNWELL
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0DUES AND RENEWALS
IRS990/ProgramServiceRevenueGrp/Desc1CONVENTION
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0865016
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1142615
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0865016
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1142615
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/ExpenseAmt0120418
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0142615
IRS990/ProgSrvcAccomActy3Grp/Desc0THE ASSOCIATION PROVIDES FUNDING FOR VARIOUS INSURANCE BENEFITS FOR THEIR MEMBERS.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt068907
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/ExpenseAmt0242661
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt0919898
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt067691
IRS990/PYContributionsGrantsAmt065712
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt044
IRS990/PYOtherExpensesAmt0753007
IRS990/PYOtherRevenueAmt022693
IRS990/PYProgramServiceRevenueAmt01004045
IRS990/PYRevenuesLessExpensesAmt019583
IRS990/PYSalariesCompEmpBnftPaidAmt0252213
IRS990/PYTotalExpensesAmt01072911
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01092494
IRS990/ReconcilationRevenueExpnssAmt047615
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RoyaltiesRevenueGrp/ExclusionAmt065587
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt065587
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0178415
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0184108
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt025664
IRS990ScheduleD/EquipmentGrp/DepreciationAmt082165
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0107829
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01152081
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01199696
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/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt025664
IRS990ScheduleD/TotalExpensesPerForm990Amt01152081
IRS990ScheduleD/TotalRevenuePerForm990Amt01199696
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01199696
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01152081
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
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00

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