Civic Intelligence

Virginia Sheriffs' Association Inc

990 • Fiscal year 2020 • EIN 54-1020904

Jul 01, 2019 to Jun 30, 2020 • Filed on Oct 08, 2020

901 E Byrd Street Suite 1301Richmond, VA 23219

(804) 225-7152

Siviq Scores

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

Liabilities / Assets

63rd percentile

0.24x

Higher debt load relative to assets than 63% of similar nonprofits.

2020 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

67th percentile

0.36x

Higher debt load relative to revenue than 67% of similar nonprofits.

2020 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2020

Net Margin

28th percentile

-1.7%

Higher net margin than 28% of similar nonprofits.

2020 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

74th percentile

$219,250

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 18.6% of source-year revenue.

2020 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2020

Asset Growth

62nd percentile

9.2%

Faster asset growth than 62% of similar nonprofits.

2020 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

86th percentile

10%

Faster revenue growth than 86% of similar nonprofits.

2020 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$1,716,009

Up $144,623 (+9.2%) from 2019

Net Assets

Down

$1,295,837

Down $170,718 (-12%) from 2019

Liabilities

Up

$420,172

Up $315,341 (+301%) from 2019

Revenue

Up

$1,181,648

Up $111,242 (+10%) from 2019

Expenses

Up

$1,201,518

Up $252,667 (+27%) from 2019

Net Income

Down

-$19,870

Down $141,425 (-116%) from 2019

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2012: $796,959Liabilities 2012: $74,603Net Assets 2012: $722,3562012Assets 2013: $956,698Liabilities 2013: $74,203Net Assets 2013: $882,4952013Assets 2014: $1,147,746Liabilities 2014: $110,180Net Assets 2014: $1,037,5662014Assets 2015: $1,181,879Liabilities 2015: $69,889Net Assets 2015: $1,111,9902015Assets 2016: $1,304,702Liabilities 2016: $145,302Net Assets 2016: $1,159,4002016Assets 2017: $1,360,663Liabilities 2017: $88,616Net Assets 2017: $1,272,0472017Assets 2018: $1,376,740Liabilities 2018: $112,779Net Assets 2018: $1,263,9612018Assets 2019: $1,571,386Liabilities 2019: $104,831Net Assets 2019: $1,466,5552019Assets 2020: $1,716,009Liabilities 2020: $420,172Net Assets 2020: $1,295,8372020Assets 2021: $2,301,589Liabilities 2021: $349,619Net Assets 2021: $1,951,9702021Assets 2022: $2,092,649Liabilities 2022: $233,949Net Assets 2022: $1,858,7002022Assets 2023: $2,009,959Liabilities 2023: $0Net Assets 2023: $2,009,9592023Assets 2024: $2,347,440Liabilities 2024: $0Net Assets 2024: $2,347,4402024Assets 2025: $2,652,603Liabilities 2025: $0Net Assets 2025: $2,652,6032025

Highlighted filing

2020

Assets$1,716,009
Liabilities$420,172
Net Assets$1,295,837

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2012: $781,882Expenses 2012: $678,198Net Income 2012: $103,6842012Revenue 2013: $830,929Expenses 2013: $747,128Net Income 2013: $83,8012013Revenue 2014: $875,581Expenses 2014: $839,554Net Income 2014: $36,0272014Revenue 2015: $903,348Expenses 2015: $866,783Net Income 2015: $36,5652015Revenue 2016: $1,008,652Expenses 2016: $952,584Net Income 2016: $56,0682016Revenue 2017: $928,456Expenses 2017: $902,694Net Income 2017: $25,7622017Revenue 2018: $1,022,416Expenses 2018: $1,043,041Net Income 2018: -$20,6252018Revenue 2019: $1,070,406Expenses 2019: $948,851Net Income 2019: $121,5552019Revenue 2020: $1,181,648Expenses 2020: $1,201,518Net Income 2020: -$19,8702020Revenue 2021: $1,664,678Expenses 2021: $1,250,413Net Income 2021: $414,2652021Revenue 2022: $1,787,224Expenses 2022: $1,650,412Net Income 2022: $136,8122022Revenue 2023: $1,910,766Expenses 2023: $1,909,458Net Income 2023: $1,3082023Revenue 2024: $2,327,838Expenses 2024: $2,147,788Net Income 2024: $180,0502024Revenue 2025: $2,592,036Expenses 2025: $2,439,399Net Income 2025: $152,6372025

Highlighted filing

2020

Revenue$1,181,648
Expenses$1,201,518
Net Income-$19,870
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Oct 8, 2020
Return Version
2019v5.0
Gross Receipts
$1,482,605
Mission and Program Overview

Mission

Vsa represents sheriffs and their staff on criminal justice issues on a state level and provides information about emerging law enforcement issues, corrections and crime prevention to sheriff's offices and the public.

Vsa guarantees unfailing representation for virginia sheriffs and their deputies and staff throughout the commonwealth of virginia.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,420,078$1,495,154▲ $75,076
Cash and Non-Interest-Bearing Accounts$98,412$135,111▲ $36,699
Land, Buildings, and Equipment, Net$3,004$40,838▲ $37,834
Accounts Receivable$45,537$21,558▼ $23,979
Prepaid Expenses and Deferred Charges$4,355$9,550▲ $5,195
Total Assets$1,571,386$1,716,009▲ $144,623
Other Assets Total-$13,798-
Liabilities
Deferred Revenue-$272,756-
Accounts Payable and Accrued Expenses$94,910$147,416▲ $52,506
Other Liabilities$9,707--
Total Liabilities$104,617$420,172▲ $315,555
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,422,432$1,253,173▼ $169,259
Net Assets With Donor Restrictions$44,337$42,664▼ $1,673
Total Net Assets Fund Balance$1,466,769$1,295,837▼ $170,932
Total Liabilities and Net Assets / Fund Balance$1,571,386$1,716,009▲ $144,623

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$40,838$22,511$63,349
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
John W JonesExecutive DiFT$195,250$24,000$219,250
John W JonesExecutive Director-$195,250$24,000$219,250
Megan WilliamsDeputy DirecFT$115,376$23,816$139,192

Board Members and Trustees

NameTitle
Timothy C CarterPresident
Anthony W Tony RoperBoard Member
Bc Chip ShulerBoard Member
Brad W NunnallyBoard Member
Dana a LawhorneBoard Member
Donald T SloanBoard Member
Eric HessBoard Member
Eric OrangeBoard Member
Joe BaronBoard Member
L Mark BarrickBoard Member
William T Tim Jarratt JrBoard Member
Darrell W Warren Jr1st Vice Pre
Kevin W Hall2nd Vice Pre
Beth ArthurPast Preside
Bj RobertsPast Preside
Steve M DraperPast Preside
Vanessa R CrawfordPast Preside
Fred S ClarkSecretary
Lenny MillhollandTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$437,624
Program Service Revenue
$709,095
Investment Income
$17,991
Other Revenue
$16,938
Change in Net Assets
$-19,870

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,181,648
Revenue Not Reported on Form 990
$56,584
Total Revenue per Audited Statements
$1,238,232
Total Revenue per Form 990
$1,181,648
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$616,263
Salaries, Compensation, and Employee Benefits$554,579
Total Fundraising Expense$47,619
Professional Fundraising Fees$30,676
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$165,878$40,957-$206,835
Current Officers, Directors, Trustees, and Key Employees$156,200$39,050-$195,250
Conferences and Meetings$100,377$5,456-$105,833
Other Employee Benefits$53,746$13,278-$67,024
Occupancy-$59,024-$59,024
Pension Plan Contributions$46,685$11,671-$58,356
Fees for Services Lobbying$37,264--$37,264
Information Technology$24,008$7,143-$31,151
Fees for Services Professional Fundraising--$30,676$30,676
Payroll Taxes$21,719$5,395-$27,114
Office Expenses$6,440$14,698-$21,138
Fees for Services Accounting$2,971$17,746-$20,717
Travel$7,882$12,082-$19,964
Advertising-$635$16,943$17,578
Depreciation Depletion$9,069$2,267-$11,336
Insurance-$9,294-$9,294
All Other Expenses$5,170$2,771-$7,941
Other Expenses$4,300$5,447-$5,447
Fees for Services Legal-$120-$120
Total Functional Expenses$897,062$256,837$47,619$1,201,518

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,201,518
Total Expenses per Audited Statements$1,201,518
Total Expenses per Form 990$1,201,518
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$30,676

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Special Appeal$102,723---
Total Events$102,723---
Political and Lobbying Activity
Political campaign activity
Yes
In-house lobbying only
No
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 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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

Active members shall consist of sheriffs and the staff of each sheriffs' office provided they are in good standing in the virginia sheriffs' association.

Form 990, Page 6, Part VI, Line 7A

Active members of the association shall have the right to vote in connection with all actions taken by the association, including but not limited to, the election of officers and the board of directors.

Form 990, Page 6, Part VI, Line 11B

It is the policy of the organization to require the board of directors to review form 990 prior to filing with the internal revenue service.

Form 990, Page 6, Part VI, Line 12C

All conflicts of interest are not necessarily prohibited or harmful to vsa. However, full disclosure of all actual and potential conflicts and a determination by the disinterested board member - with the interested board member(s) excused from participating in the debates and voting on the matter - are required. All actual and potential conflicts of interests shall be disclosed by board members to the vsa board through the annual disclosure form and/or whenever a conflict arises. The disinterested members of the vsa board shall make a determination as to whether a conflict exists and what subsequent action is appropriate (if any). On an annual basis, all board members shall be provided with a copy of this policy and required to complete and sign the acknowledgement and disclosure form. All completed forms shall be provided to and reviewed by the vsa board, as well as all other conflict information provided by board members.

Form 990, Page 6, Part VI, Line 15A

The salary of the executive director is established by the board of directors of the virginia sheriffs' association and is reviewed annually after reviewing comparability data from the american society of association executives. The compensation of all other employees will be established by the executive director pursuant to funds available within the approved budget while maintaining comparability.

Form 990, Page 6, Part VI, Line 15B

The board compares compensation to other officers and key employees using the asae compensation & benefits study.

Form 990, Page 6, Part VI, Line 19

Virginia sheriffs' association makes its conflicts of interest policies, governing documents, and financial statements accessible to the public through their website or are furnished upon request.

Filing and Contact Details

Filer

Filer Name
VIRGINIA SHERIFFS' ASSOCIATION INC
EIN
54-1020904
Phone
8042257152
Address
901 E BYRD STREET SUITE 1301, RICHMOND, VA 23219

Signing Officer

Name
John W Jones
Title
Executive Director
Phone
8042257152
Signed
2020-10-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John W Jones
Formed
1977
Voting Board Members
19
Independent Board Members
19
Employees
6
Volunteers
85

Preparer

Firm
Robinson Farmer Cox Associates
Address
401 SOUTHLAKE BLVD, RICHMOND, VA 23236
Preparer
Anne Wall
Phone
8043784200
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Vsa communicates and disseminates letters, informational bulletins and emails and educational materials to sheriffs and their staff from state and regulatory agencies to assist and inform sheriff's offices of important updates and changes in requirements and the law that relate to their office and the law enforcement community.

Form 990, Part XI, Line 9

-207,646 implementation of asu 2014-09.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0EXECUTIVE DI
IRS990/Form990PartVIISectionAGrp/TitleTxt1DEPUTY DIREC
IRS990/Form990PartVIISectionAGrp/TitleTxt2PAST PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt5PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt6SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt7PAST PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt8PAST PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt92ND VICE PRE
IRS990/Form990PartVIISectionAGrp/TitleTxt10BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt111ST VICE PRE
IRS990/Form990PartVIISectionAGrp/TitleTxt12BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt13BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt14TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt15BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt16BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt17PAST PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt18BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt19BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt20BOARD MEMBER
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IRS990/MissionDesc0VSA REPRESENTS SHERIFFS AND THEIR STAFF ON CRIMINAL JUSTICE ISSUES ON A STATE LEVEL AND PROVIDES INFORMATION ABOUT EMERGING LAW ENFORCEMENT ISSUES, CORRECTIONS AND CRIME PREVENTION TO SHERIFF'S OFFICES AND THE PUBLIC.
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IRS990/OperateHospitalInd0false
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IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt013278
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IRS990/OtherExpensesGrp/Desc0VEHICLE PROCUREMENT PROGR
IRS990/OtherExpensesGrp/Desc1PUBLIC ACTION COMMITTEE
IRS990/OtherExpensesGrp/Desc2PROCESSING FEES
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IRS990/OtherRevenueMiscGrp/Desc0WEBSITE ADVERTISEMENT
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IRS990/PrincipalOfficerNm0JOHN W JONES
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IRS990/ProgramServiceRevenueGrp/Desc0MANAGEMENT FEES
IRS990/ProgramServiceRevenueGrp/Desc1VEHICLE PROCUREMENT FEES
IRS990/ProgramServiceRevenueGrp/Desc2CONFERENCES
IRS990/ProgramServiceRevenueGrp/Desc3MISCELLANOUS
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2170246
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IRS990/ProgSrvcAccomActy2Grp/Desc0THE GOAL OF THE ASSOCIATION'S VEHICLE PROCUREMENT PROGRAM IS TO ESTABLISH COOPERATIVE CONTRACTS FOR USE BY PUBLIC BODIES IN THE COMMONWEALTH THAT OFFER COMPETITIVE PRICING ON POLICE RATED AND SPECIAL SERVICE VEHICLES. THE ASSOCIATION'S PROGRAM HELPS TO ELIMINATE DUPLICATION OF EFFORT THROUGH THE CREATION OF ONE STATEWIDE CONTRACT THAT CAN BE USED BY ALL 123 SHERIFF'S OFFICES IN THE COMMONWEALTH OF VIRGINIA, AS WELL AS OTHER PUBLIC BODIES. THE ASSOCIATION'S ROLE IS TO ACT AS AN ADVOCATE DURING THE PURCHASING PROCESS AND TO PROVIDE VIRGINIA WITH A PROGRAM THAT DELIVERS FINANCIAL SAVINGS ALONG WITH QUALITY CUSTOMER SERVICE, WHILE USING A SYSTEM THAT IS EASY TO NAVIGATE.
IRS990/ProgSrvcAccomActy3Grp/Desc0VSA HOSTS AN ANNUAL CONFERENCE FOCUSING ON CURRENT TRENDS, LAWS AND OPERATIONAL TECHNIQUES FOR LAW ENFORCEMENT, JAILS AND COURT SERVICES. THE PROGRAM CONSISTS OF AN ARRAY OF SPEAKERS RELATING TO CRIMINAL JUSTICE, CULTURAL DIVERSITY, LEGAL ISSUES AND SHERIFFS' OFFICE MANAGEMENT. THE EXHIBITION PROVIDES SHERIFFS AND THEIR STAFF THE OPPORTUNITY TO REVIEW THE LATEST EQUIPMENT AND MERCHANDISE AVAILABLE FOR USE IN THEIR LOCALITIES.
IRS990/ProgSrvcAccomActyOtherGrp/Desc0VSA COMMUNICATES AND DISSEMINATES LETTERS, INFORMATIONAL BULLETINS AND EMAILS AND EDUCATIONAL MATERIALS TO SHERIFFS AND THEIR STAFF FROM STATE AND REGULATORY AGENCIES TO ASSIST AND INFORM SHERIFF'S OFFICES OF IMPORTANT UPDATES AND CHANGES IN REQUIREMENTS AND THE LAW THAT RELATE TO THEIR OFFICE AND THE LAW ENFORCEMENT COMMUNITY.
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.65$0.00$2.65$2.59$2.44$0.15
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.35$0.00$2.35$2.33$2.15$0.18
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.01$0.00$2.01$1.91$1.91$0.00
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.09$0.23$1.86$1.79$1.65$0.14
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.30$0.35$1.95$1.66$1.25$0.41
2020Detailed filing. Detailed filing data is available for this year.$1.72$0.42$1.30$1.18$1.20$0.02
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.57$0.10$1.47$1.07$0.95$0.12
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.38$0.11$1.26$1.02$1.04$0.02
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.36$0.09$1.27$0.93$0.90$0.03
2016Detailed filing. Detailed filing data is available for this year.$1.30$0.15$1.16$1.01$0.95$0.06
2015Summary only. Only limited summary data is available for this year.$1.18$0.07$1.11$0.90$0.87$0.04
2014Summary only. Only limited summary data is available for this year.$1.15$0.11$1.04$0.88$0.84$0.04
2013Summary only. Only limited summary data is available for this year.$0.96$0.07$0.88$0.83$0.75$0.08
2012Summary only. Only limited summary data is available for this year.$0.80$0.07$0.72$0.78$0.68$0.10