Civic Intelligence

Louisiana Sheriff'S Assocation Sub Trust

990 • Fiscal year 2015 • EIN 36-7588694

Jan 01, 2015 to Dec 31, 2015 • Filed on Apr 22, 2016

Organization ProfileN/A
1175 Nicholson DrBaton Rouge, LA 70802

(225) 343-8402

Siviq Scores

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

Liabilities / Assets

74th percentile

0.41x

Higher debt load relative to assets than 74% of similar nonprofits.

2015 filings • $5M-$10M nonprofits • Source year 2015

Liabilities / Revenue

95th percentile

5.40x

Higher debt load relative to revenue than 95% of similar nonprofits.

2015 filings • $5M-$10M nonprofits • Source year 2015

Net Margin

85th percentile

39%

Higher net margin than 85% of similar nonprofits.

2015 filings • $5M-$10M nonprofits • Source year 2015

Top Officer Pay

27th percentile

$0

Higher top officer pay than 27% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2015 filings • $5M-$10M nonprofits • Source year 2015

Asset Growth

61st percentile

3.1%

Faster asset growth than 61% of similar nonprofits.

2015 filings • $5M-$10M nonprofits • Annualized from 2014 to 2015

Revenue Growth

18th percentile

-22%

Faster revenue growth than 18% of similar nonprofits.

2015 filings • $5M-$10M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets74th percentile

Assets

Up

$7,879,967

Up $235,052 (+3.1%) from 2014

Net Assets

Up

$4,666,945

Up $235,052 (+5.3%) from 2014

Liabilities

Flat

$3,213,022

Flat from 2014

Revenue And Expenses
Liabilities / Revenue95th percentileNet Margin85th percentile

Revenue

Down

$595,304

Down $167,182 (-22%) from 2014

Expenses

Down

$360,252

Down $18,573 (-4.9%) from 2014

Net Income

Down

$235,052

Down $148,609 (-39%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth61st percentile

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

$15M$10M$5.0M$0Assets 2013: $7,261,254Liabilities 2013: $3,213,022Net Assets 2013: $4,048,2322013Assets 2014: $7,644,915Liabilities 2014: $3,213,022Net Assets 2014: $4,431,8932014Assets 2015: $7,879,967Liabilities 2015: $3,213,022Net Assets 2015: $4,666,9452015Assets 2016: $8,462,970Liabilities 2016: $3,213,022Net Assets 2016: $5,249,9482016Assets 2017: $9,135,133Liabilities 2017: $3,213,022Net Assets 2017: $5,922,1112017Assets 2018: $9,273,764Liabilities 2018: $3,837,479Net Assets 2018: $5,436,2852018Assets 2019: $10,303,005Liabilities 2019: $3,464,735Net Assets 2019: $6,838,2702019Assets 2020: $11,220,701Liabilities 2020: $3,089,333Net Assets 2020: $8,131,3682020Assets 2021: $12,007,259Liabilities 2021: $2,926,350Net Assets 2021: $9,080,9092021Assets 2022: $11,280,821Liabilities 2022: $2,088,483Net Assets 2022: $9,192,3382022Assets 2023: $12,138,196Liabilities 2023: $2,175,936Net Assets 2023: $9,962,2602023Assets 2024: $12,840,472Liabilities 2024: $2,260,378Net Assets 2024: $10,580,0942024

Highlighted filing

2015

Assets$7,879,967
Liabilities$3,213,022
Net Assets$4,666,945
Open 2015 Filing

Operations Trend

Revenue Growth18th percentile

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

$1.5M$1.0M$500K$0-$500KRevenue 2013: $858,460Expenses 2013: $426,982Net Income 2013: $431,4782013Revenue 2014: $762,486Expenses 2014: $378,825Net Income 2014: $383,6612014Revenue 2015: $595,304Expenses 2015: $360,252Net Income 2015: $235,0522015Revenue 2016: $773,528Expenses 2016: $292,127Net Income 2016: $481,4012016Revenue 2017: $837,316Expenses 2017: $371,584Net Income 2017: $465,7322017Revenue 2018: $889,311Expenses 2018: $910,619Net Income 2018: -$21,3082018Revenue 2019: $1,110,901Expenses 2019: $230,535Net Income 2019: $880,3662019Revenue 2020: $1,171,209Expenses 2020: $240,587Net Income 2020: $930,6222020Revenue 2021: $1,157,410Expenses 2021: $241,819Net Income 2021: $915,5912021Revenue 2022: $1,370,794Expenses 2022: $282,411Net Income 2022: $1,088,3832022Revenue 2023: $588,629Expenses 2023: $223,781Net Income 2023: $364,8482023Revenue 2024: $712,968Expenses 2024: $244,868Net Income 2024: $468,1002024

Highlighted filing

2015

Revenue$595,304
Expenses$360,252
Net Income$235,052
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Apr 22, 2016
Return Version
2015v2.1
Gross Receipts
$738,305
Mission and Program Overview

Mission

NONE

To provide supplemental unemployment compensation benefits to employees of the plan sponsor and other eligible participating employers who are sheriffs of the various parishes located in louisiana.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$4,056,990$4,002,494▼ $54,496
Prepaid Expenses and Deferred Charges$3,061,057$3,001,057▼ $60,000
Cash and Non-Interest-Bearing Accounts$526,868$876,416▲ $349,548
Total Assets$7,644,915$7,879,967▲ $235,052
Liabilities
Other Liabilities$3,213,022$3,213,022→ $0
Total Liabilities$3,213,022$3,213,022→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$4,431,893$4,666,945▲ $235,052
Total Net Assets Fund Balance$4,431,893$4,666,945▲ $235,052
Total Liabilities and Net Assets / Fund Balance$7,644,915$7,879,967▲ $235,052

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$4,002,494--
Compensation and Service Providers
Top Officer Pay27th percentile

Board Members and Trustees

NameTitle
Jeffrey WileySheriff
Julian WhittingtonSheriff
Mike CazesSheriff
Mike WaguespackSheriff
Ricky MosesSheriff
Rodney ArbuckleSheriff
Ron JohnsonSheriff
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$631,902
Investment Income
$192,148
Other Revenue
$-228,746
Change in Net Assets
$235,052
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$158,948
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members$201,304--$201,304
Fees for Services Other$80,000--$80,000
Fees for Services Management-$60,000-$60,000
Fees for Service Investment Mgmnt Fees$17,898--$17,898
Fees for Services Accounting$1,050--$1,050
Total Functional Expenses$300,252$60,000$0$360,252
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Reserve for Unallocated Losses$3,213,022
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Other officer compensation reviewed
No
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 B, Line 11

“The unemployment compensation fund board was provided a copy of the form 990 prior to the filing of the return. The form 990 will be reviewed by members of the board.”

Form 990, Part VI, Section C, Line 19

“The organization makes all governing documents, conflict of interest policy and financial statments available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
LOUISIANA SHERIFF'S ASSOCATION SUB TRUST
EIN
36-7588694
Phone
2253438402
Address
1175 NICHOLSON DR, BATON ROUGE, LA 70802

Signing Officer

Name
Mike Cazes
Title
Sheriff
Phone
2253438402
Signed
2016-04-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mike Cazes
Formed
2011
Legal Domicile
La
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
0

Preparer

Firm
Postlethwaite & Netterville
Address
326 E CORNERVIEW, GONZALES, LA 70737
Preparer
Nikki Dupuy
Phone
2256211100
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Administrative fee: program service expenses 80,000. Management and general expenses 0. Fundraising expenses 0. Total expenses 80,000.”

Financial Statement Notes

PART X, LINE 2:

“I. Income taxes. The organization accounts for income taxes in accordance with income tax accounting guidance included in the financial accounting standards board (fasb) accounting standards codification (asc). The louisiana sheriff's association sub trust is a nonprofit organization that is exempt from income taxes under section 501(c)(17) of the internal revenue code and classified by the internal revenue service as other than a private foundation. Therefore, the organization has not recorded a provision for income taxes in the accompanying financial statements and the organization does not have any uncertain tax positions. The organization files a federal income tax return under u.s. Federal jurisdiction.”

Raw XML Appendix304 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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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0I. INCOME TAXES. THE ORGANIZATION ACCOUNTS FOR INCOME TAXES IN ACCORDANCE WITH INCOME TAX ACCOUNTING GUIDANCE INCLUDED IN THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC). THE LOUISIANA SHERIFF'S ASSOCIATION SUB TRUST IS A NONPROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(17) OF THE INTERNAL REVENUE CODE AND CLASSIFIED BY THE INTERNAL REVENUE SERVICE AS OTHER THAN A PRIVATE FOUNDATION. THEREFORE, THE ORGANIZATION HAS NOT RECORDED A PROVISION FOR INCOME TAXES IN THE ACCOMPANYING FINANCIAL STATEMENTS AND THE ORGANIZATION DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS. THE ORGANIZATION FILES A FEDERAL INCOME TAX RETURN UNDER U.S. FEDERAL JURISDICTION.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION MAKES ALL GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
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IRS990/USAddress/CityNm0BATON ROUGE
IRS990/USAddress/StateAbbreviationCd0LA
IRS990/USAddress/ZIPCd070802
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02016-09-27 15:27:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MIKE CAZES
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SHERIFF
ReturnHeader/BusinessOfficerGrp/PhoneNum02253438402
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-04-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LOUISIANA SHERIFF'S ASSOCATION SUB TRUST
ReturnHeader/Filer/BusinessNameControlTxt0LOUI
ReturnHeader/Filer/EIN0367588694
ReturnHeader/Filer/PhoneNum02253438402
ReturnHeader/Filer/USAddress/AddressLine1Txt01175 NICHOLSON DR
ReturnHeader/Filer/USAddress/CityNm0BATON ROUGE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0LA
ReturnHeader/Filer/USAddress/ZIPCd070802
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0721202445
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0POSTLETHWAITE & NETTERVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0326 E CORNERVIEW
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GONZALES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0LA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd070737
ReturnHeader/PreparerPersonGrp/PhoneNum02256211100
ReturnHeader/PreparerPersonGrp/PreparationDt02016-04-22
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0NIKKI DUPUY
ReturnHeader/ReturnTs02016-04-26T14:44:17-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

Document Assets

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Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$7,879,967
Liabilities
$3,213,022
Net assets
$4,666,945
Revenue
$595,304
Expenses
$360,252
Net income
$235,052
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$12.8$2.26$10.6$0.71$0.24$0.47
2023Detailed filing. Detailed filing data is available for this year.$12.1$2.18$9.96$0.59$0.22$0.36
2022Detailed filing. Detailed filing data is available for this year.$11.3$2.09$9.19$1.37$0.28$1.09
2021Detailed filing. Detailed filing data is available for this year.$12.0$2.93$9.08$1.16$0.24$0.92
2020Detailed filing. Detailed filing data is available for this year.$11.2$3.09$8.13$1.17$0.24$0.93
2019Detailed filing. Detailed filing data is available for this year.$10.3$3.46$6.84$1.11$0.23$0.88
2018Detailed filing. Detailed filing data is available for this year.$9.27$3.84$5.44$0.89$0.91$0.02
2017Detailed filing. Detailed filing data is available for this year.$9.14$3.21$5.92$0.84$0.37$0.47
2016Detailed filing. Detailed filing data is available for this year.$8.46$3.21$5.25$0.77$0.29$0.48
2015Detailed filing. Detailed filing data is available for this year.$7.88$3.21$4.67$0.60$0.36$0.24
2014Detailed filing. Detailed filing data is available for this year.$7.64$3.21$4.43$0.76$0.38$0.38
2013Detailed filing. Detailed filing data is available for this year.$7.26$3.21$4.05$0.86$0.43$0.43