Civic Intelligence

Louisiana Sheriffs Association Group Benefits Tr

990 • Fiscal year 2013 • EIN 37-6485374

Jan 01, 2013 to Dec 31, 2013 • Filed on Apr 15, 2014

Organization ProfileN/A
1175 Nicholson DriveBaton Rouge, LA 70802

(225) 343-8402

Siviq Scores

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

Liabilities / Assets

78th percentile

0.29x

Higher debt load relative to assets than 78% of similar nonprofits.

2013 filings • 501(c)9 • $50M-$100M nonprofits • Source year 2013

Liabilities / Revenue

65th percentile

0.10x

Higher debt load relative to revenue than 65% of similar nonprofits.

2013 filings • 501(c)9 • $50M-$100M nonprofits • Source year 2013

Net Margin

47th percentile

2.6%

Higher net margin than 47% of similar nonprofits.

2013 filings • 501(c)9 • $50M-$100M nonprofits • Source year 2013

Top Officer Pay

37th percentile

$0

Higher top officer pay than 37% of similar nonprofits.

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

2013 filings • 501(c)9 • $50M-$100M nonprofits • Source year 2013

Asset Growth

91st percentile

29%

Faster asset growth than 91% of similar nonprofits.

2013 filings • 501(c)9 • $50M-$100M nonprofits • Annualized from 2012 to 2013

Revenue Growth

55th percentile

6.5%

Faster revenue growth than 55% of similar nonprofits.

2013 filings • 501(c)9 • $50M-$100M nonprofits • Annualized from 2012 to 2013

Balance Sheet
Liabilities / Assets78th percentile

Assets

Up

$23,316,614

Up $5,301,893 (+29%) from 2012

Net Assets

Up

$16,617,499

Up $1,767,655 (+12%) from 2012

Liabilities

Up

$6,699,115

Up $3,534,238 (+112%) from 2012

Revenue And Expenses
Liabilities / Revenue65th percentileNet Margin47th percentile

Revenue

Up

$68,386,212

Up $4,154,612 (+6.5%) from 2012

Expenses

Up

$66,618,557

Up $9,666,520 (+17%) from 2012

Net Income

Down

$1,767,655

Down $5,511,908 (-76%) from 2012

Historical Trend

Balance Sheet Trend

Asset Growth91st percentile

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

$40M$30M$20M$10M$0Assets 2011: $14,255,112Liabilities 2011: $6,684,831Net Assets 2011: $7,570,2812011Assets 2012: $18,014,721Liabilities 2012: $3,164,877Net Assets 2012: $14,849,8442012Assets 2013: $23,316,614Liabilities 2013: $6,699,115Net Assets 2013: $16,617,4992013Assets 2014: $23,682,725Liabilities 2014: $6,086,441Net Assets 2014: $17,596,2842014Assets 2015: $22,758,202Liabilities 2015: $3,723,932Net Assets 2015: $19,034,2702015Assets 2016: $25,989,226Liabilities 2016: $4,831,678Net Assets 2016: $21,157,5482016Assets 2017: $25,939,750Liabilities 2017: $7,127,082Net Assets 2017: $18,812,6682017Assets 2018: $29,877,330Liabilities 2018: $8,067,990Net Assets 2018: $21,809,3402018Assets 2019: $28,086,797Liabilities 2019: $8,778,941Net Assets 2019: $19,307,8562019Assets 2020: $34,052,629Liabilities 2020: $4,529,404Net Assets 2020: $29,523,2252020Assets 2021: $29,172,289Liabilities 2021: $4,023,439Net Assets 2021: $25,148,8502021Assets 2022: $32,120,870Liabilities 2022: $3,015,580Net Assets 2022: $29,105,2902022Assets 2023: $27,042,899Liabilities 2023: $8,058,872Net Assets 2023: $18,984,0272023Assets 2024: $30,342,057Liabilities 2024: $9,095,077Net Assets 2024: $21,246,9802024

Highlighted filing

2013

Assets$23,316,614
Liabilities$6,699,115
Net Assets$16,617,499
Open 2013 Filing

Operations Trend

Revenue Growth55th percentile

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

$150M$100M$50M$0-$50MRevenue 2011: $59,470,172Expenses 2011: $59,382,717Net Income 2011: $87,4552011Revenue 2012: $64,231,600Expenses 2012: $56,952,037Net Income 2012: $7,279,5632012Revenue 2013: $68,386,212Expenses 2013: $66,618,557Net Income 2013: $1,767,6552013Revenue 2014: $68,060,805Expenses 2014: $67,082,020Net Income 2014: $978,7852014Revenue 2015: $71,168,000Expenses 2015: $69,730,014Net Income 2015: $1,437,9862015Revenue 2016: $76,163,595Expenses 2016: $74,034,888Net Income 2016: $2,128,7072016Revenue 2017: $79,769,915Expenses 2017: $82,112,144Net Income 2017: -$2,342,2292017Revenue 2018: $74,678,206Expenses 2018: $71,683,093Net Income 2018: $2,995,1132018Revenue 2019: $75,985,794Expenses 2019: $78,488,113Net Income 2019: -$2,502,3192019Revenue 2020: $79,631,249Expenses 2020: $69,415,880Net Income 2020: $10,215,3692020Revenue 2021: $79,789,053Expenses 2021: $84,163,428Net Income 2021: -$4,374,3752021Revenue 2022: $81,338,259Expenses 2022: $77,381,819Net Income 2022: $3,956,4402022Revenue 2023: $89,549,794Expenses 2023: $99,794,115Net Income 2023: -$10,244,3212023Revenue 2024: $100,289,906Expenses 2024: $98,026,953Net Income 2024: $2,262,9532024

Highlighted filing

2013

Revenue$68,386,212
Expenses$66,618,557
Net Income$1,767,655
Open 2013 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Apr 15, 2014
Return Version
2013v3.0
Gross Receipts
$68,386,212
Mission and Program Overview

Mission

To provide group health benefits to participating sheriffs' departments.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$14,849,844$16,617,499▲ $1,767,655
Savings and Temporary Cash Investments$8,211,136$9,211,025▲ $999,889
Cash and Non-Interest-Bearing Accounts$4,263,104$8,555,255▲ $4,292,151
Accounts Receivable$5,540,481$5,550,334▲ $9,853
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$18,014,721$23,316,614▲ $5,301,893
Liabilities
Accounts Payable and Accrued Expenses$3,164,877$6,699,115▲ $3,534,238
Total Liabilities$3,164,877$6,699,115▲ $3,534,238
Net Assets / Fund Balance
Total Net Assets Fund Balance$14,849,844$16,617,499▲ $1,767,655
Total Liabilities and Net Assets / Fund Balance$18,014,721$23,316,614▲ $5,301,893
Compensation and Service Providers
Top Officer Pay37th percentile

Board Members and Trustees

NameTitle
Mike WaguespackChairman
Janelle MilletBoard Member
Renee BrinkleyBoard Member
Skip McgeeBoard Member
Gary BennettSheriff
Mike StoneSheriff
Ricky EdwardsSheriff
Tony MancusoSheriff
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$68,379,364
Investment Income
$6,848
Other Revenue
$0
Change in Net Assets
$1,767,655
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,200,693
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$63,417,864--$63,417,864
Fees for Services Other$2,947,718--$2,947,718
Fees for Services Management$108,333--$108,333
Fees for Services Accounting$10,120--$10,120
Other Expenses$5,205--$5,205
Fees for Services Legal$1,755--$1,755
Travel$1,653--$1,653
Total Functional Expenses$66,618,557$0$0$66,618,557
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
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 group benefits trust fund's 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 statements available to the public upon request.”

Filing and Contact Details

Filer

EIN
37-6485374
Phone
2253438402

Signing Officer

Name
Michael Waguespack
Title
Chairman
Phone
2253438402
Signed
2014-04-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Waguespack
Formed
2011
Legal Domicile
La
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
0

Preparer

Preparer
C Michael Schexnayder
Phone
2256211100
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“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 group benefits trust is a nonprofit organization that is exempt from income taxes under section 501(c)(9) 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 Appendix321 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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IRS990/Form990PartVIISectionAGrp/TitleTxt1SHERIFF
IRS990/Form990PartVIISectionAGrp/TitleTxt2SHERIFF
IRS990/Form990PartVIISectionAGrp/TitleTxt3SHERIFF
IRS990/Form990PartVIISectionAGrp/TitleTxt4SHERIFF
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0INCOME 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 GROUP BENEFITS TRUST IS A NONPROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(9) 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.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE GROUP BENEFITS TRUST FUND'S 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 MAKES ALL GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
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IRS990/TotalLiabilitiesEOYAmt06699115
IRS990/TotalLiabilitiesGrp/BOYAmt03164877
IRS990/TotalLiabilitiesGrp/EOYAmt06699115
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt014849844
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt016617499
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt066618557
IRS990/TotalProgramServiceRevenueAmt068379364
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt068386212
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt068386212
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt018014721
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt023316614
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt01653
IRS990/TravelGrp/TotalAmt01653
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10PO BOX 69
IRS990/USAddress/City0NAPOLEONVILLE
IRS990/USAddress/State0LA
IRS990/USAddress/ZIPCode070390
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL WAGUESPACK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum02253438402
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-04-15
ReturnHeader/Filer/BusinessName/BusinessNameLine10LOUISIANA SHERIFFS ASSOCIATION GROUP
ReturnHeader/Filer/BusinessName/BusinessNameLine20BENEFITS TRUST
ReturnHeader/Filer/BusinessNameControlTxt0LOUI
ReturnHeader/Filer/EIN0376485374
ReturnHeader/Filer/PhoneNum02253438402
ReturnHeader/Filer/USAddress/AddressLine101175 NICHOLSON DRIVE
ReturnHeader/Filer/USAddress/City0BATON ROUGE
ReturnHeader/Filer/USAddress/State0LA
ReturnHeader/Filer/USAddress/ZIPCode070802
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0721202445
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10POSTLETHWAITE & NETTERVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10326 E CORNERVIEW
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0GONZALES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0LA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode070737
ReturnHeader/PreparerPersonGrp/PhoneNum02256211100
ReturnHeader/PreparerPersonGrp/PreparationDt02014-04-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0C MICHAEL SCHEXNAYDER
ReturnHeader/ReturnTs02014-04-15T08:53:47-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

Document Assets

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Filings

Displayed year

2013 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$23,316,614
Liabilities
$6,699,115
Net assets
$16,617,499
Revenue
$68,386,212
Expenses
$66,618,557
Net income
$1,767,655
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$30.3$9.10$21.2$100$98.0$2.26
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$27.0$8.06$19.0$89.5$99.8$10.2
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$32.1$3.02$29.1$81.3$77.4$3.96
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$29.2$4.02$25.1$79.8$84.2$4.37
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$34.1$4.53$29.5$79.6$69.4$10.2
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$28.1$8.78$19.3$76.0$78.5$2.50
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$29.9$8.07$21.8$74.7$71.7$3.00
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$25.9$7.13$18.8$79.8$82.1$2.34
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$26.0$4.83$21.2$76.2$74.0$2.13
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$22.8$3.72$19.0$71.2$69.7$1.44
2014Detailed filing. Detailed filing data is available for this year.$23.7$6.09$17.6$68.1$67.1$0.98
2013Detailed filing. Detailed filing data is available for this year.$23.3$6.70$16.6$68.4$66.6$1.77
2012Summary only. Only limited summary data is available for this year.$18.0$3.16$14.8$64.2$57.0$7.28
2011Summary only. Only limited summary data is available for this year.$14.3$6.68$7.57$59.5$59.4$0.09