Civic Intelligence

Louisiana Sheriffs Association Group Benefits Tr

990 • Fiscal year 2023 • EIN 37-6485374

Jan 01, 2023 to Dec 31, 2023 • Filed on May 14, 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

86th percentile

0.30x

Higher debt load relative to assets than 86% of similar nonprofits.

2023 filings • 501(c)9 • $50M-$100M nonprofits • Source year 2023

Liabilities / Revenue

58th percentile

0.09x

Higher debt load relative to revenue than 58% of similar nonprofits.

2023 filings • 501(c)9 • $50M-$100M nonprofits • Source year 2023

Net Margin

14th percentile

-11%

Higher net margin than 14% of similar nonprofits.

2023 filings • 501(c)9 • $50M-$100M nonprofits • Source year 2023

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

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

2023 filings • 501(c)9 • $50M-$100M nonprofits • Source year 2023

Asset Growth

4th percentile

-16%

Faster asset growth than 4% of similar nonprofits.

2023 filings • 501(c)9 • $50M-$100M nonprofits • Annualized from 2022 to 2023

Revenue Growth

68th percentile

10%

Faster revenue growth than 68% of similar nonprofits.

2023 filings • 501(c)9 • $50M-$100M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets86th percentile

Assets

Down

$27,042,899

Down $5,077,971 (-16%) from 2022

Net Assets

Down

$18,984,027

Down $10,121,263 (-35%) from 2022

Liabilities

Up

$8,058,872

Up $5,043,292 (+167%) from 2022

Revenue And Expenses
Liabilities / Revenue58th percentileNet Margin14th percentile

Revenue

Up

$89,549,794

Up $8,211,535 (+10%) from 2022

Expenses

Up

$99,794,115

Up $22,412,296 (+29%) from 2022

Net Income

Down

-$10,244,321

Down $14,200,761 (-359%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth4th 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

2023

Assets$27,042,899
Liabilities$8,058,872
Net Assets$18,984,027
Open 2023 Filing

Operations Trend

Revenue Growth68th 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

2023

Revenue$89,549,794
Expenses$99,794,115
Net Income-$10,244,321
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
May 14, 2024
Return Version
2023v5.0
Gross Receipts
$89,549,794
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$29,105,290$18,984,027▼ $10,121,263
Savings and Temporary Cash Investments$12,284,276$12,853,408▲ $569,132
Investments Other Securities$6,160,141$6,470,839▲ $310,698
Cash and Non-Interest-Bearing Accounts$10,611,750$4,031,679▼ $6,580,071
Accounts Receivable$3,064,703$3,686,973▲ $622,270
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$32,120,870$27,042,899▼ $5,077,971
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$3,015,580$8,058,872▲ $5,043,292
Total Liabilities$3,015,580$8,058,872▲ $5,043,292
Net Assets / Fund Balance
Total Net Assets Fund Balance$29,105,290$18,984,027▼ $10,121,263
Total Liabilities and Net Assets / Fund Balance$32,120,870$27,042,899▼ $5,077,971
Compensation and Service Providers
Top Officer Pay39th 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
$89,227,821
Investment Income
$321,973
Other Revenue
$0
Change in Net Assets
$-10,244,321
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$7,218,178
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$92,575,937--$92,575,937
Fees for Services Other$6,461,963--$6,461,963
Fees for Services Management$98,734--$98,734
Fees for Services Accounting$11,680--$11,680
Other Expenses$480--$480
Total Functional Expenses$99,794,115$0$0$99,794,115
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
2024-05-14
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 Appendix357 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/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-10244321
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IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt018984027
IRS990/SavingsAndTempCashInvstGrp/BOYAmt012284276
IRS990/SavingsAndTempCashInvstGrp/EOYAmt012853408
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/FootnoteTextInd0X
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/TotalBookValueSecuritiesAmt06470839
IRS990/ScheduleJRequiredInd0false
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/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03015580
IRS990/TotalLiabilitiesEOYAmt08058872
IRS990/TotalLiabilitiesGrp/BOYAmt03015580
IRS990/TotalLiabilitiesGrp/EOYAmt08058872
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt029105290
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IRS990/TotalProgramServiceRevenueAmt089227821
IRS990/TotalRevenueGrp/ExclusionAmt0321973
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt089227821
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt089549794
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt032120870
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt027042899
IRS990/TravelGrp/TotalAmt00
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01175 NICHOLSON DR
IRS990/USAddress/CityNm0BATON ROUGE
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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/SignatureDt02024-05-14
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/ReturnTs02024-05-14T14:18:29-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0TONY
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0MANCUSO
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$27,042,899
Liabilities
$8,058,872
Net assets
$18,984,027
Revenue
$89,549,794
Expenses
$99,794,115
Net income
-$10,244,321
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
2023Detailed filing. Detailed filing data is available for this year.$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
Peer Organizations

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