Liabilities / Assets
65th percentile
Higher debt load relative to assets than 65% of similar nonprofits.
West Virginia Sheriffs Association
EIN 55-0705534 • 501(c)3 • Ripley, WV
Profile
SEE ATTACHED
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.01x
Liabilities / Revenue
70th percentile
Higher debt load relative to revenue than 70% of similar nonprofits.
Net Margin
18th percentile
Higher net margin than 18% of similar nonprofits.
Top Officer Pay
84th percentile
Higher top officer pay than 84% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
47th percentile
Faster asset growth than 47% of similar nonprofits.
Revenue Growth
38th percentile
Faster revenue growth than 38% of similar nonprofits.
Balance Sheet
Assets
Down$183,024
Down $12,675 (-6.5%) from 2022
Liabilities
Up$1,271
Up $50 (+4.1%) from 2022
Net Assets
Down$181,753
Down $12,725 (-6.5%) from 2022
Revenue
Down$91,993
Down $27,557 (-23%) from 2022
Expenses
Up$121,839
Up $41,951 (+53%) from 2022
Net Income
Down-$29,846
Down $69,508 (-175%) from 2022
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $183,024
- Liabilities
- $1,271
- Net assets
- $181,753
- Revenue
- $91,993
- Expenses
- $121,839
- Net income
- -$29,846
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Oct 2, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $91,993
Mission and Program Overview
Mission
SEE ATTACHED
To develop and maintain a representative organization of west virginia sheriffis who will actively promote the common interest of the members with respect to state and local governmental agencies, the general public, and law enforcement supplier in a manner consistent with sound business management practices.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| PROVIDED EDUCATIONAL/TRAINING SEMINARS FOR SHERIFFS AND OTHER STAFF | - | $61,200 |
| PROVIDED EDUCATIONAL/TRAINING SEMINARS FOR SHERIFFS AND OTHER STAFF RELATING TO PROPERTY ASSESSMENT,CHANGE IN LOCAL TAXES, AND VIOLENCE AGAINST WOMEN ACT. ACCOMPLISHED. | - | $48,290 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| STEVE STEPHENS | President | - | $0 | - | - |
| JIM RIFFLE | Secretart | - | $0 | - | - |
| ROBERT MATHENY | Vice Preside | - | $0 | - | - |
| CHAD BARKER | Treasurer | - | $0 | - | - |
| RODNEY MILLER | Executive Di | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- West Virginia Sheriffs Association
- EIN
- 55-0705534
- Phone
- 3043452232
- Address
- PO BOX 106, RIPLEY, WV 25271
Signing Officer
- Name
- Chad Barker
- Title
- Treasurer
- Phone
- 3043452232
- Signed
- 2025-10-02
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Matheny & Company Ac
- Address
- 167 SENECA DR, RIPLEY, WV 25271-9368
- Preparer
- Roderick C Matheny Jr
- Phone
- 3043722600
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16
“Expenses 214 meeting expenses 990 conference expenses 5,765 camp operations 15,022 legal 9,600 bank charges 107 total 31,698”
Form 990-ez, Part II, Line 24
“26,029 26,029 less accumulated depreciation 26,029 26,029 erc receivable 0 0 employee loan 0 0 total 0 0”
Form 990-ez, Part II, Line 26
“Accounts payable and accrued expenses 1,542 1,271”
Form 990-ez, Part III
“To develop and maintain a representative organization of west virginia sheriffis who will actively promote the common interest of the members with respect to state and local governmental agencies, the general public, and law enforcement supplier in a manner consistent with sound business management practices.”
Form 990-ez, Part III, Line 31
“Provided educational/training seminars for sheriffs and other staff”
Raw XML Appendix140 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 |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | MATHENY & COMPANY AC |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 3043722600 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 528 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | RIPLEY |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | WV |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 25271 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 213141 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 183024 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 91993 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -29846 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 12975 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 213141 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 183024 |
| IRS990EZ/GrossReceiptsAmt | 0 | 91993 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 211599 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 181753 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 211599 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 181753 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 11104 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | STEVE STEPHENS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | JIM RIFFLE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | ROBERT MATHENY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | CHAD BARKER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | RODNEY MILLER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | SECRETART |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | VICE PRESIDE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | EXECUTIVE DI |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 31698 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO DEVELOP AND MAINTAIN A REPRESENTATIVE ORGANIZATION OF WEST VIRGINIA SHERIFFIS WHO WILL ACTIVELY PROMOTE THE COMMON INTEREST OF THE MEMBERS WITH RESPECT TO STATE AND LOCAL GOVERNMENTAL AGENCIES, THE GENERAL PUBLIC, AND LAW ENFORCEMENT SUPPLIER IN A MANNER CONSISTENT WITH SOUND BUSINESS MANAGEMENT PRACTICES. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | PROVIDED EDUCATIONAL/TRAINING SEMINARS FOR SHERIFFS AND OTHER STAFF RELATING TO PROPERTY ASSESSMENT,CHANGE IN LOCAL TAXES, AND VIOLENCE AGAINST WOMEN ACT. ACCOMPLISHED. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | PROVIDED EDUCATIONAL/TRAINING SEMINARS FOR SHERIFFS AND OTHER STAFF |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 48290 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 1 | 61200 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 66062 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 1542 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 1271 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 121839 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 109490 |
| IRS990EZ/TotalRevenueAmt | 0 | 91993 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationAssocInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 91993 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 147557 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 119550 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 104579 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 99920 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 563599 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 269 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 563599 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 91993 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 147557 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 119550 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 104579 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 99920 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 563599 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 563599 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES 214 MEETING EXPENSES 990 CONFERENCE EXPENSES 5,765 CAMP OPERATIONS 15,022 LEGAL 9,600 BANK CHARGES 107 TOTAL 31,698 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 26,029 26,029 LESS ACCUMULATED DEPRECIATION 26,029 26,029 ERC RECEIVABLE 0 0 EMPLOYEE LOAN 0 0 TOTAL 0 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ACCOUNTS PAYABLE AND ACCRUED EXPENSES 1,542 1,271 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | TO DEVELOP AND MAINTAIN A REPRESENTATIVE ORGANIZATION OF WEST VIRGINIA SHERIFFIS WHO WILL ACTIVELY PROMOTE THE COMMON INTEREST OF THE MEMBERS WITH RESPECT TO STATE AND LOCAL GOVERNMENTAL AGENCIES, THE GENERAL PUBLIC, AND LAW ENFORCEMENT SUPPLIER IN A MANNER CONSISTENT WITH SOUND BUSINESS MANAGEMENT PRACTICES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | PROVIDED EDUCATIONAL/TRAINING SEMINARS FOR SHERIFFS AND OTHER STAFF |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART III |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART III, LINE 31 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | CHAD BARKER |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 3043452232 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-10-02 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | WEST VIRGINIA SHERIFFS ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | WEST |
| ReturnHeader/Filer/EIN | 0 | 550705534 |
| ReturnHeader/Filer/PhoneNum | 0 | 3043452232 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 106 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | RIPLEY |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | WV |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 25271 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 472311158 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | MATHENY & COMPANY AC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 167 SENECA DR |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | RIPLEY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | WV |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 252719368 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 3043722600 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-10-02 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | RODERICK C MATHENY JR |
| ReturnHeader/ReturnTs | 0 | 2025-10-16T10:50:12-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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