Civic Intelligence

Louisiana Sheriff'S Assocation Sub Trust

990 • Fiscal year 2023 • EIN 36-7588694

Jan 01, 2023 to Dec 31, 2023 • Filed on May 01, 2024

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

59th percentile

0.18x

Higher debt load relative to assets than 59% of similar nonprofits.

2023 filings • $10M-$25M nonprofits • Source year 2023

Liabilities / Revenue

93rd percentile

3.70x

Higher debt load relative to revenue than 93% of similar nonprofits.

2023 filings • $10M-$25M nonprofits • Source year 2023

Net Margin

91st percentile

62%

Higher net margin than 91% of similar nonprofits.

2023 filings • $10M-$25M nonprofits • Source year 2023

Top Officer Pay

24th percentile

$0

Higher top officer pay than 24% of similar nonprofits.

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

2023 filings • $10M-$25M nonprofits • Source year 2023

Asset Growth

60th percentile

7.6%

Faster asset growth than 60% of similar nonprofits.

2023 filings • $10M-$25M nonprofits • Annualized from 2022 to 2023

Revenue Growth

7th percentile

-57%

Faster revenue growth than 7% of similar nonprofits.

2023 filings • $10M-$25M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets59th percentile

Assets

Up

$12,138,196

Up $857,375 (+7.6%) from 2022

Net Assets

Up

$9,962,260

Up $769,922 (+8.4%) from 2022

Liabilities

Up

$2,175,936

Up $87,453 (+4.2%) from 2022

Revenue And Expenses
Liabilities / Revenue93rd percentileNet Margin91st percentile

Revenue

Down

$588,629

Down $782,165 (-57%) from 2022

Expenses

Down

$223,781

Down $58,630 (-21%) from 2022

Net Income

Down

$364,848

Down $723,535 (-66%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth60th 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

2023

Assets$12,138,196
Liabilities$2,175,936
Net Assets$9,962,260
Open 2023 Filing

Operations Trend

Revenue Growth7th 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

2023

Revenue$588,629
Expenses$223,781
Net Income$364,848
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
May 1, 2024
Return Version
2023v5.0
Gross Receipts
$683,679
Mission and Program Overview

Mission

NONE

To provide unemployment compensation benefits to employees of the plan sponsor and other eligible participating employers.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$6,489,856$7,132,173▲ $642,317
Prepaid Expenses and Deferred Charges$2,581,057$2,521,057▼ $60,000
Cash and Non-Interest-Bearing Accounts$2,209,908$2,484,966▲ $275,058
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$11,280,821$12,138,196▲ $857,375
Other Assets Total-$0-
Liabilities
Other Liabilities$2,088,483$2,175,936▲ $87,453
Total Liabilities$2,088,483$2,175,936▲ $87,453
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$9,192,338$9,962,260▲ $769,922
Total Net Assets Fund Balance$9,192,338$9,962,260▲ $769,922
Total Liabilities and Net Assets / Fund Balance$11,280,821$12,138,196▲ $857,375
Compensation and Service Providers
Top Officer Pay24th percentile

Board Members and Trustees

NameTitle
Jayson RichardsonChairman
Bobby WebreSheriff
Jimmy PohlmannSheriff
Julian WhittingtonSheriff
Mark HerfordSheriff
Revenue and Support

Revenue Composition

Contributions and Grants
$2,309
Program Service Revenue
$321,976
Investment Income
$264,344
Other Revenue
$0
All Other Contributions
$2,309
Change in Net Assets
$364,848
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$172,201
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
Fees for Services Other$84,000--$84,000
Fees for Services Management-$60,000-$60,000
Benefits to Members$51,580--$51,580
Fees for Service Investment Mgmnt Fees$27,101--$27,101
Fees for Services Accounting-$1,100-$1,100
Total Functional Expenses$162,681$61,100$0$223,781
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Claims Liability$2,175,936
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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
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 11B

“Th 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 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 non profit 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 organzation has not recorded a provision for income taxes in the accompanying financail statements and the organization does not have any uncertain tax positions. The organization files a federal income tax return under u.s. Federal jurisdiction.”

Filing and Contact Details

Filer

Filer Name
Louisiana Sheriffs Association Sub
EIN
36-7588694
Phone
2253438402
Address
1175 NICHOLSON DR, BATON ROUGE, LA 70802

Signing Officer

Name
Jayson Richardson
Title
Sheriff
Signed
2024-05-01
Discuss with paid preparer
Yes

Organization Details

Formed
2011
Legal Domicile
La
Voting Board Members
5
Independent Board Members
5
Employees
0

Preparer

Firm
Diez Dupuy & Ruiz LLC
Address
1124 S Burnside Ave, Gonzales, LA 70737
Preparer
Nikki L Dupuy
Phone
2252285800
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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TH 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE 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 NON PROFIT 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 ORGANZATION HAS NOT RECORDED A PROVISION FOR INCOME TAXES IN THE ACCOMPANYING FINANCAIL STATEMENTS AND THE ORGANIZATION DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS. THE ORGANIZATION FILES A FEDERAL INCOME TAX RETURN UNDER U.S. FEDERAL JURISDICTION.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt061100
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ReturnHeader/TaxYr02023

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$12,138,196
Liabilities
$2,175,936
Net assets
$9,962,260
Revenue
$588,629
Expenses
$223,781
Net income
$364,848
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