Civic Intelligence

North Carolina Sheriffs'

EIN 56-1079943 • 501(c)3 • Raleigh, NC

Profile

The mission of the north carolina sheriffs' association is to serve as the statewide voice to protect, promote, preserve, and enhance the office of sheriff in north carolina through education, training, and legislative initiatives that increase public safety and protect the rights of the citizens of north carolina.

PO Box 20049Raleigh, NC 27619

www.ncsheriffs.org

Siviq Scores

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

Liabilities / Assets

45th percentile

0.09x

Higher debt load relative to assets than 45% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

43rd percentile

0.11x

Higher debt load relative to revenue than 43% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

65th percentile

13%

Higher net margin than 65% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

76th percentile

17%

Faster asset growth than 76% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

53rd percentile

8.5%

Faster revenue growth than 53% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets45th percentile

Assets

Up

$8,819,434

Up $1,270,378 (+17%) from 2023

Liabilities

Up

$832,190

Up $137,835 (+20%) from 2023

Net Assets

Up

$7,987,244

Up $1,132,543 (+17%) from 2023

Operations
Liabilities / Revenue43rd percentileNet Margin65th percentile

Revenue

Up

$7,328,076

Up $574,253 (+8.5%) from 2023

Expenses

Down

$6,375,270

Down $348,474 (-5.2%) from 2023

Net Income

Up

$952,806

Up $922,727 (+3068%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth76th percentile

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

$15M$10M$5.0M$0Assets 2011: $1,898,868Liabilities 2011: $563,855Net Assets 2011: $1,335,0132011Assets 2012: $3,544,150Liabilities 2012: $157,226Net Assets 2012: $3,386,9242012Assets 2013: $4,513,432Liabilities 2013: $285,558Net Assets 2013: $4,227,8742013Assets 2014: $4,117,169Liabilities 2014: $258,510Net Assets 2014: $3,858,6592014Assets 2015: $3,917,175Liabilities 2015: $341,841Net Assets 2015: $3,575,3342015Assets 2016: $4,085,683Liabilities 2016: $243,009Net Assets 2016: $3,842,6742016Assets 2017: $4,702,368Liabilities 2017: $533,083Net Assets 2017: $4,169,2852017Assets 2018: $4,809,121Liabilities 2018: $433,749Net Assets 2018: $4,375,3722018Assets 2019: $5,688,850Liabilities 2019: $471,386Net Assets 2019: $5,217,4642019Assets 2020: $6,884,395Liabilities 2020: $560,894Net Assets 2020: $6,323,5012020Assets 2021: $8,193,247Liabilities 2021: $632,077Net Assets 2021: $7,561,1702021Assets 2022: $10,147,257Liabilities 2022: $3,620,211Net Assets 2022: $6,527,0462022Assets 2023: $7,549,056Liabilities 2023: $694,355Net Assets 2023: $6,854,7012023Assets 2024: $8,819,434Liabilities 2024: $832,190Net Assets 2024: $7,987,2442024

Highlighted filing

2024

Assets$8,819,434
Liabilities$832,190
Net Assets$7,987,244
Open 2024 Filing

Operations Trend

Revenue Growth53rd percentile

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $2,353,8442011Expenses 2012: $3,104,9792012Revenue 2013: $4,703,414Expenses 2013: $3,936,602Net Income 2013: $766,8122013Revenue 2014: $4,025,278Expenses 2014: $4,250,678Net Income 2014: -$225,4002014Revenue 2015: $3,291,862Expenses 2015: $3,556,262Net Income 2015: -$264,4002015Revenue 2016: $3,863,171Expenses 2016: $3,610,573Net Income 2016: $252,5982016Revenue 2017: $4,519,314Expenses 2017: $4,082,277Net Income 2017: $437,0372017Revenue 2018: $4,893,814Expenses 2018: $4,529,616Net Income 2018: $364,1982018Revenue 2019: $5,386,049Expenses 2019: $4,817,702Net Income 2019: $568,3472019Revenue 2020: $5,469,102Expenses 2020: $4,594,995Net Income 2020: $874,1072020Revenue 2021: $6,394,624Expenses 2021: $5,181,421Net Income 2021: $1,213,2032021Revenue 2022: $6,172,040Expenses 2022: $6,367,165Net Income 2022: -$195,1252022Revenue 2023: $6,753,823Expenses 2023: $6,723,744Net Income 2023: $30,0792023Revenue 2024: $7,328,076Expenses 2024: $6,375,270Net Income 2024: $952,8062024

Highlighted filing

2024

Revenue$7,328,076
Expenses$6,375,270
Net Income$952,806
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$8,819,434
Liabilities
$832,190
Net assets
$7,987,244
Revenue
$7,328,076
Expenses
$6,375,270
Net income
$952,806
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$8.82$0.83$7.99$7.33$6.38$0.95
2023Detailed filing. Detailed filing data is available for this year.$7.55$0.69$6.85$6.75$6.72$0.03
2022Detailed filing. Detailed filing data is available for this year.$10.1$3.62$6.53$6.17$6.37$0.20
2021Detailed filing. Detailed filing data is available for this year.$8.19$0.63$7.56$6.39$5.18$1.21
2020Detailed filing. Detailed filing data is available for this year.$6.88$0.56$6.32$5.47$4.59$0.87
2019Detailed filing. Detailed filing data is available for this year.$5.69$0.47$5.22$5.39$4.82$0.57
2018Detailed filing. Detailed filing data is available for this year.$4.81$0.43$4.38$4.89$4.53$0.36
2017Detailed filing. Detailed filing data is available for this year.$4.70$0.53$4.17$4.52$4.08$0.44
2016Detailed filing. Detailed filing data is available for this year.$4.09$0.24$3.84$3.86$3.61$0.25
2015Detailed filing. Detailed filing data is available for this year.$3.92$0.34$3.58$3.29$3.56$0.26
2014Detailed filing. Detailed filing data is available for this year.$4.12$0.26$3.86$4.03$4.25$0.23
2013Detailed filing. Detailed filing data is available for this year.$4.51$0.29$4.23$4.70$3.94$0.77
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.54$0.16$3.39$3.10
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.90$0.56$1.34$2.35
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 24, 2025
Return Version
2024v5.2
Gross Receipts
$8,990,062
Mission and Program Overview

Mission

The mission of the north carolina sheriffs' association is to serve as the statewide voice to protect, promote, preserve, and enhance the office of sheriff in north carolina through education, training, and legislative intiatives that increase public safety and protect the rights of the citizens of north carolina.

The mission of the north carolina sheriffs' association is to serve as the statewide voice to protect, promote, preserve, and enhance the office of sheriff in north carolina through education, training, and legislative initiatives that increase public safety and protect the rights of the citizens of north carolina.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$5,832,917$6,307,891▲ $474,974
Accounts Receivable$577,571$1,151,219▲ $573,648
Cash and Non-Interest-Bearing Accounts$840,308$967,374▲ $127,066
Prepaid Expenses and Deferred Charges$200,907$312,723▲ $111,816
Land, Buildings, and Equipment, Net$97,353$49,770▼ $47,583
Total Assets$7,549,056$8,819,434▲ $1,270,378
Other Assets Total$0$30,457▲ $30,457
Liabilities
Deferred Revenue$238,038$337,277▲ $99,239
Other Liabilities$257,625$276,874▲ $19,249
Accounts Payable and Accrued Expenses$198,692$218,039▲ $19,347
Total Liabilities$694,355$832,190▲ $137,835
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$6,854,701$7,987,244▲ $1,132,543
Total Net Assets Fund Balance$6,854,701$7,987,244▲ $1,132,543
Total Liabilities and Net Assets / Fund Balance$7,549,056$8,819,434▲ $1,270,378

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$5,232$343,297$348,529
Other Land Buildings$44,538$31,661$76,199
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Edmond W Caldwell JrExec VP/gen CounselFT$450,819$58,634$509,453
Lauren T EarnhardtDep. Exec. Vice PresFT$200,992$19,950$220,942
Matthew L BoyattDep. Gen CounselFT$184,054$19,595$203,649
Jason D BennettDirector Bus. Dev.FT$177,879$18,869$196,748
Marie H EvittGov. Rel. CounselFT$146,853$17,538$164,391
Jarrett McgowanAssociate General CounselFT$105,691$14,871$120,562

Board Members and Trustees

NameTitle
Sheriff Darren E CampbellChairman-exec. Committee
Sheriff Mike RobersonPresident
Sheriff Ricky T BuchananFirst Vice President
Sheriff Cleveland Atkinson JrSecond Vice President
Sheriff Jeff CriscoThird Vice President
Sheriff Asa B Buck IiiExecutive Committee
Sheriff Charles S BlackwoodExecutive Committee
Sheriff Ed McmahonExecutive Committee
Sheriff Sam PageExecutive Committee
Sheriff Steve BizzellExecutive Committee
Sheriff Joey LemonsSecretary
Sheriff Van ShawTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Big Eye Direct INCPrint & Mail22469 LADBROOK DRIVE, Sterling, VA 20166$252,285
Teuteberg INCPrint & MailPO BOX 89522, Carol Stream, IL 60197$215,347
Moore A Series LLCPrint, Mail & Fundr.4200 PARLIAMENT PLACE SUITE 300, Lanham, MD 20706$157,027
Percivall Advertising INCPrint, Mail & Merch.2831 VAN HURON DRIVE, Raleigh, NC 27615$147,222
Ces Mail Communication INCPrint & MailPO BOX 28151, Raleigh, NC 27611$143,493
Revenue and Support

Revenue Composition

Contributions and Grants
$2,568,298
Program Service Revenue
$4,352,252
Investment Income
$288,664
Other Revenue
$118,862
All Other Contributions
$266,134
Change in Net Assets
$952,806

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,328,226
Revenue Not Reported on Financial Statements
$-150
Revenue Not Reported on Form 990
$199,889
Total Revenue per Audited Statements
$7,528,115
Total Revenue per Form 990
$7,328,076
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,254,458
Other Expenses$3,088,812
Total Fundraising Expense$967,640
Grants and Similar Amounts Paid$32,000
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,802,309$147,399$78,324$2,028,032
Conferences and Meetings$887,958$198-$888,156
Current Officers, Directors, Trustees, and Key Employees$609,292$32,756$13,103$655,151
Other Employee Benefits$236,482$23,892$11,003$271,377
Payroll Taxes$162,298$9,726$6,350$178,374
Occupancy$161,008$9,715$6,158$176,881
Fees for Services Other$128,491$12,082$4,256$144,829
Office Expenses$106,197$14,864$3,882$124,943
Pension Plan Contributions$110,361$6,716$4,447$121,524
Fees for Services Lobbying$116,000--$116,000
All Other Expenses$46,895$2,399$321$49,615
Depreciation Depletion-$40,766-$40,766
Other Expenses$10,642$12,634$16,238$39,514
Grants to Domestic Individuals$32,000--$32,000
Fees for Services Accounting$3,667$25,110$129$28,906
Insurance$6,612$396$251$7,259
Fees for Services Legal$5,000--$5,000
Travel$910$16-$926
Total Functional Expenses$5,068,961$338,669$967,640$6,375,270

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$6,395,572
Total Expenses per Form 990$6,375,270
Expenses per Audited Statements$6,374,837
Expenses Not Reported on Form 990$20,735
Expenses Not Reported on Financial Statements$433
Other Expense Adjustments$433
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Paid Time Off$150,203
DUE TO US ATTORNEY'S OFFICE$94,600
Lease Liability - Copier Lease$32,071
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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, Part VI, Section A, Line 6

“Membership into the association is automatically granted to all sheriffs upon the payment of prescribed dues.”

Form 990, Part VI, Section A, Line 7A

“All nc sheriffs belong to the association and each of them get to vote on members of the executive committee (governing body).”

Form 990, Part VI, Section B, Line 11B

“The association's form 990 is prepared by an independent third party and examined by the association's executive vice president and general counsel before filing. Copies of form 990 are kept at the association offices and made available to members of the governing board before and after filing.”

Form 990, Part VI, Section B, Line 12C

“All employees are required to sign acknowledgment of receipt of the association's written conflict of interest policy. The conflict of interest policy is read at the beginning of each meeting of the governing board.”

Form 990, Part VI, Section B, Line 15

“Compensation of the executive vice president and general counsel is approved by the governing board based upon an examination of compensation data gathered for comparable positions within the industry and the association's geographical area. In the calendar year 2017 the association hired an independent contractor, cai, to conduct a compensation analysis to determine pay rates for employees of the association.”

Form 990, Part VI, Section C, Line 19

“Copies of governing documents are available for inspection upon request at the association's office.”

Filing and Contact Details

Filer

Filer Name
NORTH CAROLINA SHERIFFS'
EIN
56-1079943
Phone
9197437433
Address
PO BOX 20049, RALEIGH, NC 27619

Signing Officer

Name
Edmond W Caldwell Jr
Title
Exec VP/gen Counsel
Phone
9197437433
Signed
2025-06-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Edmond W Caldwell Jr
Formed
1980
Legal Domicile
Nc
Voting Board Members
12
Independent Board Members
12
Employees
32
Volunteers
12

Preparer

Firm
Norton Collar Lund Lilley Pllc
Address
7701 SIX FORKS ROAD SUITE 100, RALEIGH, NC 27615
Preparer
Robert M Lanning
Phone
9198411000
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Book/tax depreciation difference 433.”

Financial Statement Notes

PART X, LINE 2:

“The north carolina sheriffs' association, inc. Is exempt from federal income taxes under section 501(c)(3) of the internal revenue code. It does, however, receive income which is deemed to be unrelated to its tax-exempt purpose. The specific deduction allowed exceeded unrelated business income, and therefore, no provision for federal and state income taxes was required for the year ended december 31, 2024. The association's form 990 is not currently under examination by the internal revenue service. The association also files a corporate cd-405 return in the state of north carolina for unrelated business income tax. The association's taxable years that are open for potential examination by the internal revenue service and the state of north carolina are for the calendar years ended december 31, 2024, 2023, 2022, and 2021. At this time, management does not expect to owe any taxes, interest or penalties on uncertain tax positions.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Merchandise cost of goods sold”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Merchandise cost of goods sold”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Book/tax depreciation difference”

Raw XML AppendixShowing 400 of 795 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 MISSION OF THE NORTH CAROLINA SHERIFFS' ASSOCIATION IS TO SERVE AS THE STATEWIDE VOICE TO PROTECT, PROMOTE, PRESERVE, AND ENHANCE THE OFFICE OF SHERIFF IN NORTH CAROLINA THROUGH EDUCATION, TRAINING, AND LEGISLATIVE INITIATIVES THAT INCREASE PUBLIC SAFETY AND PROTECT THE RIGHTS OF THE CITIZENS OF NORTH CAROLINA.
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IRS990/Form990PartVIISectionAGrp/PersonNm2SHERIFF RICKY T BUCHANAN
IRS990/Form990PartVIISectionAGrp/PersonNm3SHERIFF CLEVELAND ATKINSON JR
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IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIRMAN-EXEC. COMMITTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2FIRST VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECOND VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4THIRD VICE PRESIDENT
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IRS990/Form990PartVIISectionAGrp/TitleTxt6SECRETARY
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IRS990/Form990PartVIISectionAGrp/TitleTxt17ASSOCIATE GENERAL COUNSEL
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IRS990/MissionDesc0THE MISSION OF THE NORTH CAROLINA SHERIFFS' ASSOCIATION IS TO SERVE AS THE STATEWIDE VOICE TO PROTECT, PROMOTE, PRESERVE, AND ENHANCE THE OFFICE OF SHERIFF IN NORTH CAROLINA THROUGH EDUCATION, TRAINING, AND LEGISLATIVE INITIATIVES THAT INCREASE PUBLIC SAFETY AND PROTECT THE RIGHTS OF THE CITIZENS OF NORTH CAROLINA.
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