Civic Intelligence

Missouri Sheriffs' Association and Training Academy

EIN 43-6050343 • 501(c)3 • Jefferson City, MO

View Organization Page

Profile

Missouri Sheriffs Association's mission is to support the Office of Sheriff and the Constitution through legislative efforts, training and technical assistance, in its efforts to make communities a safer, more enjoyable place to live, to work, and to raise a family.

6605 Business 50 WestJefferson City, MO 65109

www.mosheriffs.com

Siviq Scores

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

Liabilities / Assets

55th percentile

0.10x

Higher debt load relative to assets than 55% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

60th percentile

0.14x

Higher debt load relative to revenue than 60% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

37th percentile

-0.6%

Higher net margin than 37% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

25th percentile

-4.0%

Faster asset growth than 25% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

29th percentile

-4.1%

Faster revenue growth than 29% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets55th percentile

Assets

Down

$1,786,942

Down $213,202 (-11%) from 2023

Liabilities

Down

$118,524

Down $76,697 (-39%) from 2023

Net Assets

Down

$1,668,418

Down $136,505 (-7.6%) from 2023

Operations
Liabilities / Revenue60th percentileNet Margin37th percentile

Revenue

Up

$1,371,890

Up $10,505 (+0.8%) from 2023

Expenses

Up

$1,508,396

Up $138,614 (+10%) from 2023

Net Income

Down

-$136,506

Down $128,109 (-1526%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth25th percentile

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

$3.0M$2.0M$1.0M$0Assets 2011: $875,105Liabilities 2011: $432,223Net Assets 2011: $442,8822011Assets 2012: $1,209,179Liabilities 2012: $378,321Net Assets 2012: $830,8582012Assets 2013: $1,187,650Liabilities 2013: $337,817Net Assets 2013: $849,8332013Assets 2014: $1,609,807Liabilities 2014: $860,360Net Assets 2014: $749,4472014Assets 2015: $1,689,541Liabilities 2015: $635,205Net Assets 2015: $1,054,3362015Assets 2016: $1,261,643Liabilities 2016: $601,053Net Assets 2016: $660,5902016Assets 2017: $1,295,581Liabilities 2017: $423,564Net Assets 2017: $872,0172017Assets 2018: $1,612,543Liabilities 2018: $583,394Net Assets 2018: $1,029,1492018Assets 2019: $1,768,561Liabilities 2019: $351,728Net Assets 2019: $1,416,8332019Assets 2020: $1,810,977Liabilities 2020: $220,438Net Assets 2020: $1,590,5392020Assets 2021: $1,858,516Liabilities 2021: $224,713Net Assets 2021: $1,633,8032021Assets 2022: $2,084,131Liabilities 2022: $270,811Net Assets 2022: $1,813,3202022Assets 2023: $2,000,144Liabilities 2023: $195,221Net Assets 2023: $1,804,9232023Assets 2024: $1,786,942Liabilities 2024: $118,524Net Assets 2024: $1,668,4182024

Highlighted filing

2024

Assets$1,786,942
Liabilities$118,524
Net Assets$1,668,418
Open 2024 Filing

Operations Trend

Revenue Growth29th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $4,009,9062011Revenue 2012: $2,294,138Expenses 2012: $1,984,164Net Income 2012: $309,9742012Revenue 2013: $1,816,996Expenses 2013: $1,798,021Net Income 2013: $18,9752013Revenue 2014: $3,807,539Expenses 2014: $3,947,157Net Income 2014: -$139,6182014Revenue 2015: $2,700,334Expenses 2015: $2,395,445Net Income 2015: $304,8892015Revenue 2016: $2,228,923Expenses 2016: $2,676,237Net Income 2016: -$447,3142016Revenue 2017: $1,337,461Expenses 2017: $1,193,829Net Income 2017: $143,6322017Revenue 2018: $1,275,601Expenses 2018: $1,117,919Net Income 2018: $157,6822018Revenue 2019: $1,582,522Expenses 2019: $1,180,756Net Income 2019: $401,7662019Revenue 2020: $1,292,919Expenses 2020: $1,119,177Net Income 2020: $173,7422020Revenue 2021: $1,238,885Expenses 2021: $1,195,621Net Income 2021: $43,2642021Revenue 2022: $1,420,056Expenses 2022: $1,240,539Net Income 2022: $179,5172022Revenue 2023: $1,361,385Expenses 2023: $1,369,782Net Income 2023: -$8,3972023Revenue 2024: $1,371,890Expenses 2024: $1,508,396Net Income 2024: -$136,5062024

Highlighted filing

2024

Revenue$1,371,890
Expenses$1,508,396
Net Income-$136,506
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
$1,786,942
Liabilities
$118,524
Net assets
$1,668,418
Revenue
$1,371,890
Expenses
$1,508,396
Net income
-$136,506
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.79$0.12$1.67$1.37$1.51$0.14
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.00$0.20$1.80$1.36$1.37$0.01
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.08$0.27$1.81$1.42$1.24$0.18
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.86$0.22$1.63$1.24$1.20$0.04
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.81$0.22$1.59$1.29$1.12$0.17
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.77$0.35$1.42$1.58$1.18$0.40
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.61$0.58$1.03$1.28$1.12$0.16
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.30$0.42$0.87$1.34$1.19$0.14
2016Summary only. Only limited summary data is available for this year.$1.26$0.60$0.66$2.23$2.68$0.45
2015Detailed filing. Detailed filing data is available for this year.$1.69$0.64$1.05$2.70$2.40$0.30
2014Summary only. Only limited summary data is available for this year.$1.61$0.86$0.75$3.81$3.95$0.14
2013Summary only. Only limited summary data is available for this year.$1.19$0.34$0.85$1.82$1.80$0.02
2012Summary only. Only limited summary data is available for this year.$1.21$0.38$0.83$2.29$1.98$0.31
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.88$0.43$0.44$4.01
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
Oct 1, 2021 to Sep 30, 2022
Signed
Aug 14, 2023
Return Version
2021v4.1
Gross Receipts
$1,424,595
Mission and Program Overview

Mission

The Missouri Sheriffs Association is a non-profit organization with a mission to support the Office of Sheriff and the Constitution through legislative efforts, training and technical assistance, in its efforts to make communities a safer, more enjoyable place to live, to work, and to raise a family. We provide statewide training and technical support to the office of sheriff. We are incorporated for benevolent and educational purposes.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$465,177$751,842▲ $286,665
Land, Buildings, and Equipment, Net$792,057$746,513▼ $45,544
Accounts Receivable$322,550$278,158▼ $44,392
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$1,858,516$2,084,131▲ $225,615
Other Assets Total$278,732$307,618▲ $28,886
Liabilities
Deferred Revenue$199,684$236,097▲ $36,413
Accounts Payable and Accrued Expenses$24,126$26,727▲ $2,601
Other Liabilities$903$7,987▲ $7,084
Total Liabilities$224,713$270,811▲ $46,098
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,624,221$1,803,738▲ $179,517
Net Assets With Donor Restrictions$9,582$9,582→ $0
Total Net Assets Fund Balance$1,633,803$1,813,320▲ $179,517
Total Liabilities and Net Assets / Fund Balance$1,858,516$2,084,131▲ $225,615

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$608,370$430,042$1,038,412
Equipment$29,143$315,442$344,585
Land$109,000-$109,000
Other Assets Org$307,618--
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kevin MerrittExecutive DirectorFT$92,238$21,929$114,167

Board Members and Trustees

NameTitle
Bill PuettPresident
Bob HolderDirector
Brad DelayDirector
Chris ClassDirector
Dan BullockDirector
Darin BrawlyDirector
Darin LaymanDirector
Eric KnoxDirector
Jim MccraryDirector
Joe WuebkerDirector
John WheelerDirector
Mark OwenDirector
Randy StrongDirector
Rodney HerringDirector
Ruth Ann DickersonDirector
Scott LewisDirector
Shawn WebsterDirector
Katy MccutcheonPast Director
Brad Cole1st VP
Kerrick Alumbaugh2nd VP
Steve Pelton3rd VP
Scott MunstermanImmed Past Pres
Jimmy ShinnPast 1st VP
David ParrishPast Pres
Clay ChismSaa
Chris DegaseSecretary
Matt OllerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$255,997
Program Service Revenue
$894,274
Investment Income
$500
Other Revenue
$269,285
All Other Contributions
$15,441
Change in Net Assets
$179,517
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$824,090
Salaries, Compensation, and Employee Benefits$408,949
Grants and Similar Amounts Paid$7,500
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$291,112$2,331-$293,443
Other Salaries and Wages$169,924$30,230-$200,154
Conferences and Meetings$175,810--$175,810
Current Officers, Directors, Trustees, and Key Employees$112,490$12,499-$124,989
Office Expenses$13,960$77,079-$91,039
Information Technology$42,641$3,576-$46,217
Insurance$210$45,533-$45,743
Depreciation Depletion-$45,543-$45,543
Occupancy$964$37,694-$38,658
Other Employee Benefits$24,418$7,324-$31,742
Pension Plan Contributions$25,489$3,513-$29,002
Payroll Taxes$19,830$3,232-$23,062
Travel$5,128$3,833-$8,961
Fees for Services Accounting-$7,660-$7,660
Grants to Domestic Individuals$7,500--$7,500
Fees for Services Legal-$7,340-$7,340
All Other Expenses$249$6,190-$6,439
Other Expenses$3,909$2,780-$3,909
Advertising$526--$526
Total Functional Expenses$933,541$306,998$0$1,240,539
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$7,030
Fundraising Direct Expenses$4,539
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying 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
Payroll Liabilities$7,986
Rounding$1
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

“Regular members comprised of sheriffs in the state of Missouri. Honorary members are comprised of individuals who support the organization by payment of an annual membership fee.”

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

“Honorary members have no voting power. Regular members elect the governing body by popular vote.”

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

“Change in by-laws”

Form 990, Part VI, Line 11B: Form 990 Review Process

“990 prepared by independent accounting firm and reviewed by the board of directors.”

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

“MSA Board reviews and approves compensation on an annual basis. Compensation is based on that of comparable entities in the geographic area with a similar size, budget, and service type.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“Form 990 is available on the company website.other documents are available upon request.”

Filing and Contact Details

Filer

Filer Name
Missouri Sheriffs Association
EIN
43-6050343
Phone
5736355925
Address
6605 BUSINESS 50 WEST, JEFFERSON CITY, MO 65109

Signing Officer

Name
Bill Puett
Title
President
Signed
2023-08-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kevin Merritt
Formed
1949
Legal Domicile
Mo
Voting Board Members
24
Independent Board Members
24
Employees
5
Volunteers
24

Preparer

Firm
Evers & Company CPAs LLC
Address
520 Dix Road, Jefferson City, MO 65109
Preparer
Bobbie J Redmon CPA
Phone
5736350227
Raw XML AppendixShowing 400 of 738 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
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IRS990/ActivityOrMissionDesc0The Missouri Sheriffs Association is a non-profit organization with a mission to support the Office of Sheriff and the Constitution through legislative efforts, training and technical assistance, in its efforts to make communities a safer, more enjoyable place to live, to work, and to raise a family. We provide statewide training and technical support to the office of sheriff. We are incorporated for benevolent and educational purposes.
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IRS990/BooksInCareOfDetail/PhoneNum05736355925
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt06605 BUSINESS 50 WEST
IRS990/BooksInCareOfDetail/USAddress/CityNm0JEFFERSON CITY
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MO
IRS990/BooksInCareOfDetail/USAddress/ZIPCd065109
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
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IRS990/CashNonInterestBearingGrp/BOYAmt0465177
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IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
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IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01420056
IRS990/DecisionsSubjectToApprovaInd0true
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt0199684
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IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt045543
IRS990/DepreciationDepletionGrp/TotalAmt045543
IRS990/Desc0THE MSA TRAINING PROGRAM CONSISTS OF SEPARATE ELEMENTS: (1) A STATE LICENSED, STATEWIDE, BASIC PEACE OFFICER TRAINING ELEMENT WHERE INDIVIDUALS ATTEND WHAT IS COMMONLY REFERRED TO AS THE "POLICE ACADEMY" WHERE THEY ARE TRAINED TO BE A PEACE OFFICER AND EDUCATED IN PREPARATION FOR THE STATE LICENSING EXAM (2) THE CONTINUING EDUCATION ELEMENT WHERE EXISTING LICENSED PEACE OFFICERS, INCLUDING SHERIFFS, RECEIVE ANNUAL STATE MANDATED CONTINUING EDUCATION TO RETAIN THEIR STATE ISSUED PEACE OFFICER LICENSE (3) 20 HOURS OF ANNUAL, STATE MANDATED CONTINUING EDUCATION FOR ALL SHERIFFS IN THE STATE (IN ADDITION TO THE HOURS REQUIRED IN THE CONTINUING EDUCATION ELEMENT) AND (4) TRAINING CONFERENCES WHERE SHERIFFS, CHIEF DEPUTIES, JAIL ADMINISTRATOR, AND ADMINISTRATIVE ASSISTANTS COME TOGETHER FOR TRAINING, UPDATES, AND INFORMATION RELATING TO THEIR JOB DUTIES.
IRS990/DescribedInSection501c3Ind0true
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IRS990/DonorRstrOrQuasiEndowmentsInd0false
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IRS990/MissionDesc0The Missouri Sheriffs Association is a non-profit organization with a mission to support the Office of Sheriff and the Constitution through legislative efforts, training and technical assistance, in its efforts to make communities a safer, more enjoyable place to live, to work, and to raise a family. We provide statewide training and technical support to the office of sheriff. We are incorporated for benevolent and educational purposes.
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