Civic Intelligence

Louisiana Sheriffs Association Group

EIN 37-6485374 • 501(c)9 • Baton Rouge, LA

Profile

NONE

1175 Nicholson DrBaton Rouge, LA 70802

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

81st percentile

0.30x

Higher debt load relative to assets than 81% of similar nonprofits.

501(c)9 • $100M-$250M nonprofits • Source year 2024

Liabilities / Revenue

61st percentile

0.09x

Higher debt load relative to revenue than 61% of similar nonprofits.

501(c)9 • $100M-$250M nonprofits • Source year 2024

Net Margin

44th percentile

2.3%

Higher net margin than 44% of similar nonprofits.

501(c)9 • $100M-$250M nonprofits • Source year 2024

Top Officer Pay

34th percentile

$0

Higher top officer pay than 34% of similar nonprofits.

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

501(c)9 • $100M-$250M nonprofits • Source year 2024

Asset Growth

72nd percentile

12%

Faster asset growth than 72% of similar nonprofits.

501(c)9 • $100M-$250M nonprofits • Annualized from 2023 to 2024

Revenue Growth

66th percentile

12%

Faster revenue growth than 66% of similar nonprofits.

501(c)9 • $100M-$250M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets81st percentile

Assets

Up

$30,342,057

Up $3,299,158 (+12%) from 2023

Liabilities

Up

$9,095,077

Up $1,036,205 (+13%) from 2023

Net Assets

Up

$21,246,980

Up $2,262,953 (+12%) from 2023

Operations
Liabilities / Revenue61st percentileNet Margin44th percentile

Revenue

Up

$100,289,906

Up $10,740,112 (+12%) from 2023

Expenses

Down

$98,026,953

Down $1,767,162 (-1.8%) from 2023

Net Income

Up

$2,262,953

Up $12,507,274 (+122%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth72nd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$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

2024

Assets$30,342,057
Liabilities$9,095,077
Net Assets$21,246,980
Open 2024 Filing

Operations Trend

Revenue Growth66th percentile

Revenue, expenses, and net income by year, with the latest 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

2024

Revenue$100,289,906
Expenses$98,026,953
Net Income$2,262,953
Open 2024 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$30,342,057
Liabilities
$9,095,077
Net assets
$21,246,980
Revenue
$100,289,906
Expenses
$98,026,953
Net income
$2,262,953
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
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
May 10, 2023
Return Version
2022v5.0
Gross Receipts
$81,338,259
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$25,148,850$29,105,290▲ $3,956,440
Savings and Temporary Cash Investments$17,896,027$12,284,276▼ $5,611,751
Cash and Non-Interest-Bearing Accounts$7,108,195$10,611,750▲ $3,503,555
Investments Other Securities$103,695$6,160,141▲ $6,056,446
Accounts Receivable$4,064,372$3,064,703▼ $999,669
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-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$29,172,289$32,120,870▲ $2,948,581
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$4,023,438$3,015,580▼ $1,007,858
Other Liabilities$1--
Total Liabilities$4,023,439$3,015,580▼ $1,007,859
Net Assets / Fund Balance
Total Net Assets Fund Balance$25,148,850$29,105,290▲ $3,956,440
Total Liabilities and Net Assets / Fund Balance$29,172,289$32,120,870▲ $2,948,581
Compensation and Service Providers
Top Officer Pay34th percentile

Board Members and Trustees

NameTitle
Tony MancusoChairman
Janelle MilletBoard Member
Monica CasonBoard Member
Renee BrinkleyBoard Member
Skip McgeeBoard Member
Jeff TravisSheriff
Stephen WilliamsSheriff
Toney EdwardsSheriff
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$81,075,525
Investment Income
$262,734
Other Revenue
$0
Change in Net Assets
$3,956,440
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,346,142
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$74,035,677--$74,035,677
Fees for Services Other$2,572,802--$2,572,802
Fees for Services Management$107,423--$107,423
Fees for Services Accounting$10,300--$10,300
Other Expenses$543--$543
Total Functional Expenses$77,381,819$0$0$77,381,819
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-
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

“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

Filer Name
Louisiana Sheriffs Association Group
EIN
37-6485374
Phone
2253438402
Address
1175 NICHOLSON DR, BATON ROUGE, LA 70802

Signing Officer

Name
Tony Mancuso
Title
Chairman
Signed
2023-05-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tony Mancuso
Formed
2011
Legal Domicile
La
Voting Board Members
7
Independent Board Members
7
Employees
0

Preparer

Firm
Diez Dupuy & Ruiz LLC
Address
1124 S Burnside Ave, Gonzales, LA 70737
Preparer
Nikki L Dupuy
Phone
2252285800
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

“The organization accounts for income taxes in accordance with income tax accounting guidance included in the financial accountng 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 organizaiton files a federal income tax return under u.s. Federal jurisdiction.”

Raw XML Appendix359 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt04023438
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt03015580
IRS990/AccountsReceivableGrp/BOYAmt04064372
IRS990/AccountsReceivableGrp/EOYAmt03064703
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO PROVIDE GROUP HEALTH BENEFITS TO PARTICIPATING SHERIFFS' DEPARTMENTS.
IRS990/AdvertisingGrp/TotalAmt00
IRS990/AllOtherExpensesGrp/TotalAmt00
IRS990/BackupWthldComplianceInd0false
IRS990/BenefitsToMembersGrp/ProgramServicesAmt074035677
IRS990/BenefitsToMembersGrp/TotalAmt074035677
IRS990/BooksInCareOfDetail/PersonNm0CINDY BUTLER
IRS990/BooksInCareOfDetail/PhoneNum02253438402
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01175 NICHOLSON DR
IRS990/BooksInCareOfDetail/USAddress/CityNm0BATON ROUGE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0LA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd070802
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt07108195
IRS990/CashNonInterestBearingGrp/EOYAmt010611750
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt00
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt074035677
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0262734
IRS990/CYOtherExpensesAmt03346142
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt081075525
IRS990/CYRevenuesLessExpensesAmt03956440
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt077381819
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt081338259
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt00
IRS990/Desc0TO PROVIDE GROUP HEALTH INSURANCE TO PARTICIPATING SHERIFFS' DEPARTMENTS.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt010300
IRS990/FeesForServicesAccountingGrp/TotalAmt010300
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/ProgramServicesAmt0107423
IRS990/FeesForServicesManagementGrp/TotalAmt0107423
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt02572802
IRS990/FeesForServicesOtherGrp/TotalAmt02572802
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt00.20
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.20
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.20
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.20
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.20
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt50.20
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt60.20
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt70.20
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd7X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/PersonNm0TONY MANCUSO
IRS990/Form990PartVIISectionAGrp/PersonNm1JEFF TRAVIS
IRS990/Form990PartVIISectionAGrp/PersonNm2TONEY EDWARDS
IRS990/Form990PartVIISectionAGrp/PersonNm3STEPHEN WILLIAMS
IRS990/Form990PartVIISectionAGrp/PersonNm4SKIP MCGEE
IRS990/Form990PartVIISectionAGrp/PersonNm5MONICA CASON
IRS990/Form990PartVIISectionAGrp/PersonNm6JANELLE MILLET
IRS990/Form990PartVIISectionAGrp/PersonNm7RENEE BRINKLEY
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/TitleTxt0Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt1SHERIFF
IRS990/Form990PartVIISectionAGrp/TitleTxt2SHERIFF
IRS990/Form990PartVIISectionAGrp/TitleTxt3SHERIFF
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02011
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt081338259
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt07
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/TotalAmt00
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt0262734
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0262734
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt0103695
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt06160141
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LegalDomicileStateCd0LA
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO PROVIDE GROUP HEALTH BENEFITS TO PARTICIPATING SHERIFFS' DEPARTMENTS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt025148850
IRS990/NetAssetsOrFundBalancesEOYAmt029105290
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Consultants
IRS990/OtherExpensesGrp/Desc1US Treasury
IRS990/OtherExpensesGrp/Desc2Bank charges
IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS
IRS990/OtherExpensesGrp/ProgramServicesAmt0609305
IRS990/OtherExpensesGrp/ProgramServicesAmt137488
IRS990/OtherExpensesGrp/ProgramServicesAmt28281
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION ACCOUNTS FOR INCOME TAXES IN ACCORDANCE WITH INCOME TAX ACCOUNTING GUIDANCE INCLUDED IN THE FINANCIAL ACCOUNTNG 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 ORGANIZAITON FILES A FEDERAL INCOME TAX RETURN UNDER U.S. FEDERAL JURISDICTION.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalBookValueSecuritiesAmt06160141
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IRS990/ScheduleORequiredInd0true
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 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
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IRS990/TotalFunctionalExpensesGrp/TotalAmt077381819
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01175 NICHOLSON DR
IRS990/USAddress/CityNm0BATON ROUGE
IRS990/USAddress/StateAbbreviationCd0LA
IRS990/USAddress/ZIPCd070802
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TONY MANCUSO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Chairman
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-05-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LOUISIANA SHERIFFS ASSOCIATION GROUP
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0BENEFITS TRUST
ReturnHeader/Filer/BusinessNameControlTxt0LOUI
ReturnHeader/Filer/EIN0376485374
ReturnHeader/Filer/PhoneNum02253438402
ReturnHeader/Filer/USAddress/AddressLine1Txt01175 NICHOLSON DR
ReturnHeader/Filer/USAddress/CityNm0BATON ROUGE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0LA
ReturnHeader/Filer/USAddress/ZIPCd070802
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0813313239
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Diez Dupuy & Ruiz LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01124 S Burnside Ave
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Gonzales
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0LA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd070737
ReturnHeader/PreparerPersonGrp/PhoneNum02252285800
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Nikki L Dupuy
ReturnHeader/ReturnTs02023-05-10T11:04:48-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0TONY
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0MANCUSO
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

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