Civic Intelligence

National Sheriffs' Association

990 • Fiscal year 2017 • EIN 53-0116293

Oct 01, 2016 to Sep 30, 2017 • Filed on Aug 04, 2018

1450 Duke StreetAlexandria, VA 22314

(703) 836-7827

Siviq Scores

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

Liabilities / Assets

84th percentile

0.68x

Higher debt load relative to assets than 84% of similar nonprofits.

2017 filings • 501(c)4 • $5M-$10M nonprofits • Source year 2017

Liabilities / Revenue

66th percentile

0.51x

Higher debt load relative to revenue than 66% of similar nonprofits.

2017 filings • 501(c)4 • $5M-$10M nonprofits • Source year 2017

Net Margin

17th percentile

-7.1%

Higher net margin than 17% of similar nonprofits.

2017 filings • 501(c)4 • $5M-$10M nonprofits • Source year 2017

Top Officer Pay

80th percentile

$219,544

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 3.1% of source-year revenue.

2017 filings • 501(c)4 • $5M-$10M nonprofits • Source year 2017

Asset Growth

65th percentile

8.3%

Faster asset growth than 65% of similar nonprofits.

2017 filings • 501(c)4 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Revenue Growth

78th percentile

20%

Faster revenue growth than 78% of similar nonprofits.

2017 filings • 501(c)4 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Assets

Up

$5,357,618

Up $409,808 (+8.3%) from 2016

Net Assets

Down

$1,711,061

Down $402,924 (-19%) from 2016

Liabilities

Up

$3,646,557

Up $812,732 (+29%) from 2016

Revenue

Up

$7,196,075

Up $1,212,178 (+20%) from 2016

Expenses

Up

$7,708,756

Up $1,433,008 (+23%) from 2016

Net Income

Down

-$512,681

Down $220,830 (-76%) from 2016

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MAssets 2011: $6,981,080Liabilities 2011: $1,204,504Net Assets 2011: $5,776,5762011Assets 2012: $6,746,809Liabilities 2012: $1,008,281Net Assets 2012: $5,738,5282012Assets 2014: $5,870,459Liabilities 2014: $1,246,859Net Assets 2014: $4,623,6002014Assets 2015: $4,414,824Liabilities 2015: $1,779,952Net Assets 2015: $2,634,8722015Assets 2016: $4,947,810Liabilities 2016: $2,833,825Net Assets 2016: $2,113,9852016Assets 2017: $5,357,618Liabilities 2017: $3,646,557Net Assets 2017: $1,711,0612017Assets 2018: $4,344,650Liabilities 2018: $3,942,807Net Assets 2018: $401,8432018Assets 2019: $1,905,808Liabilities 2019: $1,915,119Net Assets 2019: -$9,3112019Assets 2020: $2,024,446Liabilities 2020: $2,940,683Net Assets 2020: -$916,2372020Assets 2021: $2,506,645Liabilities 2021: $2,747,875Net Assets 2021: -$241,2302021Assets 2022: $3,094,680Liabilities 2022: $2,695,607Net Assets 2022: $399,0732022Assets 2023: $3,313,954Liabilities 2023: $2,186,231Net Assets 2023: $1,127,7232023Assets 2024: $4,469,058Liabilities 2024: $3,050,214Net Assets 2024: $1,418,8442024

Highlighted filing

2017

Assets$5,357,618
Liabilities$3,646,557
Net Assets$1,711,061

Operations Trend

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

$10M$5.0M$0-$5.0MRevenue 2011: $5,699,814Expenses 2011: $6,369,582Net Income 2011: -$669,7682011Revenue 2012: $5,015,085Expenses 2012: $5,557,318Net Income 2012: -$542,2332012Revenue 2014: $4,867,066Expenses 2014: $5,412,153Net Income 2014: -$545,0872014Revenue 2015: $4,138,022Expenses 2015: $5,797,878Net Income 2015: -$1,659,8562015Revenue 2016: $5,983,897Expenses 2016: $6,275,748Net Income 2016: -$291,8512016Revenue 2017: $7,196,075Expenses 2017: $7,708,756Net Income 2017: -$512,6812017Revenue 2018: $5,886,172Expenses 2018: $6,974,997Net Income 2018: -$1,088,8252018Revenue 2019: $8,363,568Expenses 2019: $8,717,237Net Income 2019: -$353,6692019Revenue 2020: $3,805,340Expenses 2020: $4,686,706Net Income 2020: -$881,3662020Revenue 2021: $6,054,968Expenses 2021: $5,510,028Net Income 2021: $544,9402021Revenue 2022: $7,094,625Expenses 2022: $6,280,598Net Income 2022: $814,0272022Revenue 2023: $7,063,125Expenses 2023: $6,348,727Net Income 2023: $714,3982023Revenue 2024: $6,208,353Expenses 2024: $5,985,058Net Income 2024: $223,2952024

Highlighted filing

2017

Revenue$7,196,075
Expenses$7,708,756
Net Income-$512,681
Jump To
Filing Snapshot
Filing Period
Oct 1, 2016 to Sep 30, 2017
Signed
Aug 4, 2018
Return Version
2016v3.0
Gross Receipts
$7,229,876
Mission and Program Overview

Mission

Contracts: Through Research and training NSA is able to pass on up to date information to law enforcement.

To educate sheriffs and their deputies on the most up-to-date law enforcement techniques and to provide a forum for them to share their knowledge, experiences, and dilemmas with each other and other law enforcement officials and the public at large.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,460,311$2,786,933▲ $326,622
Land, Buildings, and Equipment, Net$1,882,167$1,752,827▼ $129,340
Accounts Receivable$391,456$374,137▼ $17,319
Prepaid Expenses and Deferred Charges$97,210$266,861▲ $169,651
Savings and Temporary Cash Investments$93,615$101,585▲ $7,970
Investments Program Related-$75,275-
Total Assets$4,947,810$5,357,618▲ $409,808
Other Assets Total$23,051--
Liabilities
Mortgage Notes Payable Secured by Investment Property$653,155$1,446,801▲ $793,646
Deferred Revenue$1,215,833$1,412,704▲ $196,871
Accounts Payable and Accrued Expenses$964,837$787,052▼ $177,785
Total Liabilities$2,833,825$3,646,557▲ $812,732
Net Assets / Fund Balance
Unrestricted Net Assets$2,113,985$1,711,061▼ $402,924
Total Net Assets Fund Balance$2,113,985$1,711,061▼ $402,924
Total Liabilities and Net Assets / Fund Balance$4,947,810$5,357,618▲ $409,808

Asset Categories

AssetBook ValueDepreciationBasis
Investment Program Related Org$75,275--
Buildings$331,480$1,160,573-
Land$442,200--
Equipment$979,147$1,402,310-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jonathan F ThompsonExecutive DirectorCEOFT$198,752$46,972$219,544
Timothy WoodsDirector of Contracts DivisioFT$139,941$50,180$190,121
Timothy WoodsDirector of Contracts Division-$139,941$49,080$190,121
John W ThompsonDeputy DirectorCOOFT$131,806$23,621$180,507
Linda S FoldvikChief Financial OfficerFT$110,412$35,114$145,526
Frederick WilsonDirector of OutreachFT$106,825$32,474$139,299
Edward HutchisonDirector of Traffic ContractsFT$108,365$14,315$122,680

Board Members and Trustees

NameTitle
Danny L GlickImmediate Past President
Greg ChampagneImmediate Past President
Aaron D KennardPast President
B J RobertsPast President
Craig WebrePast President
Dan SmithPast President
David A GoadPast President
Donald E HathawayPast President
Dwight RadcliffPast President
Frank PolicaroPast President
James MurphyPast President
Jerry GainesPast President
John C BittickPast President
John E AubreyPast President
John E ZarubaPast President
John T PierpontPast President
Johnny M BrownPast President
L Cary BittickPast President
Larry D EmersonPast President
Lyle SwensonPast President
Michael H LeidholtPast President
Paul H FitzgeraldPast President
Philip H McKelveyPast President
Richard GermondPast President
Ted G KamatchusPast President
Ted Sexton JrPast President
Tommy FerrellPast President
Wayne V GayPast President
Harold W EavensonPresident
John R Layton1st Vice President
Richard W Stanek2nd Vice President
Daron Hall3rd Vice President
Alex A UnderwoodBoard member
Alex HodgeBoard member
Brad RileyBoard member
Chris KirkBoard member
Eric SeversonBoard member
Huey MackBoard member
Ira Edwards JrBoard member
James StuartBoard member
Jerry DemingsBoard member
Justin E SmithBoard member
Keith R CainBoard member
Leon WilmotBoard member
Mark WasylyshynBoard member
Michael J BrownBoard member
Mike HaleBoard member
Paul D LaneyBoard member
Ronald G SpikeBoard member
Steven W SparrowBoard member
Tim FullerBoard member
William BohnyakBoard member
Carolyn WelshSecretary
Vernon P StanforthSergeant-at-Arms
David J MahoneyTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
OTR StrategiesPublic Relations809 6th Street NW 25, Washington, DC 20001$624,329
Tradeshow LogicExhibit booth sale1720 Marshall Road Ste 8-100, Acworth, GA 30101$285,928
YgsEdit publications3650 West Market Street, York, PA 17404$222,271
Ervin Hill Strategiesinfo on new laws401 1st Street SE Ste 300, Washington, DC 20003$205,274
Brede Arizona Incexhibit hall mat2501 East Magnolia Street, Phoenix, AZ 85034$159,036
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$6,603,509
Investment Income
$216,866
Other Revenue
$375,700
Change in Net Assets
$-512,681
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$5,354,373
Salaries, Compensation, and Employee Benefits$2,326,383
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,006,999$651,903-$1,658,902
Conferences and Meetings$1,504,167--$1,504,167
Fees for Services Other$771,705$585,845-$1,357,550
Other Expenses$388,034$17,286-$388,034
Travel$204,403$160,061-$364,464
Office Expenses$143,182$174,252-$317,434
Information Technology-$286,524-$286,524
Other Employee Benefits$126,876$125,973-$252,849
Current Officers, Directors, Trustees, and Key Employees$29,813$168,939-$198,752
Occupancy-$168,589-$168,589
Depreciation Depletion-$166,408-$166,408
Payroll Taxes$73,467$66,263-$139,730
Pension Plan Contributions$34,929$41,221-$76,150
Fees for Services Legal-$62,627-$62,627
Interest-$43,647-$43,647
Fees for Services Accounting-$32,000-$32,000
Benefits to Members$28,000--$28,000
Insurance-$26,736-$26,736
Advertising-$20,241-$20,241
Total Functional Expenses$4,910,241$2,798,515$0$7,708,756
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
In-house lobbying only
Yes
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

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

Governance Explanations

Members or stockholder classes and rights Part VI line 6

The Association has members who vote for the board members, officers and approve or reject any proposed by laws changes.

Member election for additional members Part VI line 7A

Association members vote for the board members and the officers of the Association.

Governing body decisions Part VI line 7B

Association members approve any increase in dues, and any proposed changes to the by laws.

Form 990 governing body review Part VI line 11

The tax return is reviewed by the Deputy Director and the CFO before it is sent to the Executive Director. The Executive Director reviews the tax return before signing it. No review was conducted or will conducted. The Board of Directors has given that review authority to the Executive Director.

Conflict of interest policy compliance Part VI line 12C

At least twice a year, management reminds all board members of the conflict of interest policy and asks if there are have been any changes since the last form each person filled out and signed.

CEO executive director top management comp Part VI line 15A

The Executive Committee of the Board of Directors reviews the Executive Directors contract each year and makes any recommendations to the full Board of Directors. The Executive Committee and the full Board of Directors reviews the full budget for the Association each year and votes on the salaries, in total, of all employees of the Association.

Governing documents etc available to public Part VI line 19

Part VI, Section C, line 19NSA makes information available to the public upon request. Documents are made available to public upon request.

Filing and Contact Details

Filer

Filer Name
National Sheriffs Assoication
EIN
53-0116293
Address
1450 Duke Street, Alexandria, VA 22314

Signing Officer

Name
Jonathan F Thompson
Title
CEO
Phone
7038367827
Signed
2018-08-04
Discuss with paid preparer
No

Organization Details

Formed
1940
Legal Domicile
Va
Voting Board Members
55
Independent Board Members
55
Employees
27

Preparer

Firm
LiuLiu Asociates
Address
115 Environs Road, Sterling, VA 20165
Preparer
Linda Foldvik
Phone
5406937665
Supplemental Narrative

Additional Explanations

Significant program services not listed on prior year return Part III line 2

Part III, line 2, new services, and Part VI, line 16aDuring the Tax year, 2016, the Association undertook an internet based buying portal project to enable its sheriff member offices to purchase items while going out to bid automatically. And to enable NSA to provide no or low cost training to its member sheriffs and their deputies.

List of other fees for services expenses Part IX line 11G

Other Professional fees: TOTAL PROGRAM MANAGEMENT AND GENERAL Instructors for classes and contracts 406,945 406,945 -0-Media Support and Outreach 573,561 364,760 208,801Research new laws 181,485 -0- 181,485Edit magazine and support website 195,559 -0- 195,559TOTAL 1,357,550 771,705 585,845

Raw XML AppendixShowing 400 of 1,011 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/OtherCompensationAmt5714315
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt5832474
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt5950180
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt6048701
IRS990/Form990PartVIISectionAGrp/PersonNm0Harold W Eavenson
IRS990/Form990PartVIISectionAGrp/PersonNm1John R Layton
IRS990/Form990PartVIISectionAGrp/PersonNm2Richard W Stanek
IRS990/Form990PartVIISectionAGrp/PersonNm3Daron Hall
IRS990/Form990PartVIISectionAGrp/PersonNm4Carolyn Welsh
IRS990/Form990PartVIISectionAGrp/PersonNm5David J Mahoney
IRS990/Form990PartVIISectionAGrp/PersonNm6Vernon P Stanforth
IRS990/Form990PartVIISectionAGrp/PersonNm7Danny L Glick
IRS990/Form990PartVIISectionAGrp/PersonNm8Greg Champagne
IRS990/Form990PartVIISectionAGrp/PersonNm9Michael J Brown
IRS990/Form990PartVIISectionAGrp/PersonNm10Keith R Cain
IRS990/Form990PartVIISectionAGrp/PersonNm11Ira Edwards Jr
IRS990/Form990PartVIISectionAGrp/PersonNm12Brad Riley
IRS990/Form990PartVIISectionAGrp/PersonNm13Ronald G Spike
IRS990/Form990PartVIISectionAGrp/PersonNm14William Bohnyak
IRS990/Form990PartVIISectionAGrp/PersonNm15Jerry Demings
IRS990/Form990PartVIISectionAGrp/PersonNm16Tim Fuller
IRS990/Form990PartVIISectionAGrp/PersonNm17Mike Hale
IRS990/Form990PartVIISectionAGrp/PersonNm18Alex Hodge
IRS990/Form990PartVIISectionAGrp/PersonNm19Chris Kirk
IRS990/Form990PartVIISectionAGrp/PersonNm20Paul D Laney
IRS990/Form990PartVIISectionAGrp/PersonNm21Huey Mack
IRS990/Form990PartVIISectionAGrp/PersonNm22Eric Severson
IRS990/Form990PartVIISectionAGrp/PersonNm23Justin E Smith
IRS990/Form990PartVIISectionAGrp/PersonNm24Steven W Sparrow

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.47$3.05$1.42$6.21$5.99$0.22
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.31$2.19$1.13$7.06$6.35$0.71
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.09$2.70$0.40$7.09$6.28$0.81
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.51$2.75$0.24$6.05$5.51$0.54
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.02$2.94$0.92$3.81$4.69$0.88
2019Summary only. Only limited summary data is available for this year.$1.91$1.92$0.01$8.36$8.72$0.35
2018Summary only. Only limited summary data is available for this year.$4.34$3.94$0.40$5.89$6.97$1.09
2017Detailed filing. Detailed filing data is available for this year.$5.36$3.65$1.71$7.20$7.71$0.51
2016Summary only. Only limited summary data is available for this year.$4.95$2.83$2.11$5.98$6.28$0.29
2015Summary only. Only limited summary data is available for this year.$4.41$1.78$2.63$4.14$5.80$1.66
2014Summary only. Only limited summary data is available for this year.$5.87$1.25$4.62$4.87$5.41$0.55
2012Summary only. Only limited summary data is available for this year.$6.75$1.01$5.74$5.02$5.56$0.54
2011Summary only. Only limited summary data is available for this year.$6.98$1.20$5.78$5.70$6.37$0.67