Civic Intelligence

Louisiana Sheriffs Association Group Benefits Tr

990 • Fiscal year 2024 • EIN 37-6485374

Jan 01, 2024 to Dec 31, 2024 • Filed on May 13, 2025

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

82nd percentile

0.30x

Higher debt load relative to assets than 82% of similar nonprofits.

2024 filings • 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.

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

Net Margin

44th percentile

2.3%

Higher net margin than 44% of similar nonprofits.

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

Top Officer Pay

33rd percentile

$0

Higher top officer pay than 33% of similar nonprofits.

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

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

Asset Growth

72nd percentile

12%

Faster asset growth than 72% of similar nonprofits.

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

Revenue Growth

65th percentile

12%

Faster revenue growth than 65% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets82nd percentile

Assets

Up

$30,342,057

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

Net Assets

Up

$21,246,980

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

Liabilities

Up

$9,095,077

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

Revenue And Expenses
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

Historical Trend

Balance Sheet Trend

Asset Growth72nd 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

2024

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

Operations Trend

Revenue Growth65th 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

2024

Revenue$100,289,906
Expenses$98,026,953
Net Income$2,262,953
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 13, 2025
Return Version
2024v5.1
Gross Receipts
$100,289,906
Mission and Program Overview

Mission

NONE

To provide group health benefits to participating sheriffs' departments.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$18,984,027$21,246,980▲ $2,262,953
Savings and Temporary Cash Investments$12,853,408$13,537,071▲ $683,663
Investments Other Securities$6,470,839$6,807,566▲ $336,727
Accounts Receivable$3,686,973$5,153,116▲ $1,466,143
Cash and Non-Interest-Bearing Accounts$4,031,679$4,844,304▲ $812,625
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$27,042,899$30,342,057▲ $3,299,158
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$8,058,872$9,095,077▲ $1,036,205
Total Liabilities$8,058,872$9,095,077▲ $1,036,205
Net Assets / Fund Balance
Total Net Assets Fund Balance$18,984,027$21,246,980▲ $2,262,953
Total Liabilities and Net Assets / Fund Balance$27,042,899$30,342,057▲ $3,299,158
Compensation and Service Providers
Top Officer Pay33rd percentile

Board Members and Trustees

NameTitle
Tony MancusoChairman
Barrett EllenderBoard Member
Joe HamiltonBoard Member
Monica CasonBoard Member
Skip McgeeBoard Member
Jeff TravisSheriff
Mark HerfordSheriff
Stephen WilliamsSheriff
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$99,262,661
Investment Income
$1,027,245
Other Revenue
$0
Change in Net Assets
$2,262,953
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$7,853,481
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$90,173,472--$90,173,472
Fees for Services Other$6,925,534--$6,925,534
Fees for Services Management$105,585--$105,585
Fees for Services Accounting$11,910--$11,910
Other Expenses$536--$536
Travel$349--$349
Total Functional Expenses$98,026,953$0$0$98,026,953
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
2025-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tony Mancuso
Formed
2011
Legal Domicile
La
Voting Board Members
8
Independent Board Members
8
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 Appendix360 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/PYInvestmentIncomeAmt0321973
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt07218178
IRS990/PYProgramServiceRevenueAmt089227821
IRS990/PYRevenuesLessExpensesAmt0-10244321
IRS990/PYTotalExpensesAmt099794115
IRS990/PYTotalRevenueAmt089549794
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IRS990/ReconcilationRevenueExpnssAmt02262953
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IRS990/ReportLandBuildingEquipmentInd0false
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IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt018984027
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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/TotalBookValueSecuritiesAmt06807566
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
IRS990/SchoolOperatingInd0false
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
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IRS990/TaxablePartyNotificationInd0false
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IRS990/TotalFunctionalExpensesGrp/TotalAmt098026953
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IRS990/TotalLiabilitiesGrp/EOYAmt09095077
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IRS990/TravelGrp/ProgramServicesAmt0349
IRS990/TravelGrp/TotalAmt0349
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01175 NICHOLSON DR
IRS990/USAddress/CityNm0BATON ROUGE
IRS990/USAddress/StateAbbreviationCd0LA
IRS990/USAddress/ZIPCd070802
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TONY MANCUSO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Chairman
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-13
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/ReturnTs02025-05-13T06:42:03-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

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Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

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
2024Detailed filing. Detailed filing data is available for this year.$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