Liabilities / Assets
31st percentile
Higher debt load relative to assets than 31% of similar nonprofits.
North Carolina Sheriffs' Association Inc
990 • Fiscal year 2016 • EIN 56-1079943
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.06x
Liabilities / Revenue
39th percentile
Higher debt load relative to revenue than 39% of similar nonprofits.
Net Margin
75th percentile
Higher net margin than 75% of similar nonprofits.
Top Officer Pay
95th percentile
Higher top officer pay than 95% of similar nonprofits.
Top officer pay equals 8.9% of source-year revenue.
Asset Growth
53rd percentile
Faster asset growth than 53% of similar nonprofits.
Revenue Growth
66th percentile
Faster revenue growth than 66% of similar nonprofits.
Balance Sheet
Assets
Up$4,085,683
Up $168,508 (+4.3%) from 2015
Net Assets
Up$3,842,674
Up $267,340 (+7.5%) from 2015
Liabilities
Down$243,009
Down $98,832 (-29%) from 2015
Revenue And Expenses
Revenue
Up$3,863,171
Up $571,309 (+17%) from 2015
Expenses
Up$3,610,573
Up $54,311 (+1.5%) from 2015
Net Income
Up$252,598
Up $516,998 (+196%) from 2015
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2016 to Dec 31, 2016
- Signed
- Nov 13, 2017
- Return Version
- 2016v3.0
- Gross Receipts
- $3,872,167
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 initiatives that increase public safety and protect the rights of the citizens of north carolina.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $3,327,634 | $3,453,523 | ▲ $125,889 |
| Land, Buildings, and Equipment, Net | $331,757 | $339,396 | ▲ $7,639 |
| Cash and Non-Interest-Bearing Accounts | $56,178 | $151,597 | ▲ $95,419 |
| Accounts Receivable | $104,941 | $102,348 | ▼ $2,593 |
| Pledges and Grants Receivable | $84,014 | $37,769 | ▼ $46,245 |
| Prepaid Expenses and Deferred Charges | - | $1,050 | - |
| Total Assets | $3,917,175 | $4,085,683 | ▲ $168,508 |
| Other Assets Total | $12,651 | - | - |
| Liabilities | |||
| Other Liabilities | $259,155 | $114,821 | ▼ $144,334 |
| Deferred Revenue | - | $77,153 | - |
| Accounts Payable and Accrued Expenses | $82,686 | $51,035 | ▼ $31,651 |
| Total Liabilities | $341,841 | $243,009 | ▼ $98,832 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $3,575,334 | $3,842,674 | ▲ $267,340 |
| Total Net Assets Fund Balance | $3,575,334 | $3,842,674 | ▲ $267,340 |
| Total Liabilities and Net Assets / Fund Balance | $3,917,175 | $4,085,683 | ▲ $168,508 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $76,329 | $317,873 | $394,202 |
| Equipment | $116,677 | $165,366 | $282,043 |
| Leasehold Improvements | $146,390 | $14,773 | $161,163 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Edmond W Caldwell Jr | Executive Vice President and General Counsel | FT | $302,636 | $41,156 | $343,792 |
| Edmond W Caldwell Jr | Executive Vice President and General | - | $302,636 | $41,156 | $343,792 |
| John Aldridge | Assistant General Counsel | FT | $127,308 | $3,819 | $131,127 |
| Jason Bennett | Director of Business Development | FT | $114,463 | $9,471 | $123,934 |
Board Members and Trustees
| Name | Title |
|---|---|
| Sheriff Hubert a Peterkin | Chairman |
| Sheriff Carson Smith | President |
| Sheriff James E Clemmons Jr | First Vice President |
| Sheriff John W Ingram V | Second Vice President |
| Sheriff Asa B Buck Iii | Executive Committee |
| Sheriff Brad Riley | Executive Committee |
| Sheriff Jerry G Monette | Executive Committee |
| Sheriff Kevin Frye | Executive Committee |
| Sheriff Samuel S Page | Executive Committee |
| Sheriff Steve Bizzell | Executive Committee |
| Sheriff Tony Perry | Executive Committee |
| Sheriff David a Mahoney | Secretary/treasurer |
Highest Paid Contractors
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Resource One | Fundraising & Honorary Membership Printi | PO BOX 839, Tulsa, OK 74101 | $273,247 |
| Production Advantage | Honorary Membership Printing & Mailing | 13873 PARK CENTER RD, Oak Hill, VA 20171 | $209,623 |
| Netsmart INC | Computer Support | PO BOX 1568, Cary, NC 27512 | $131,209 |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $2,228,500
- Program Service Revenue
- $1,606,673
- Investment Income
- $12,980
- Other Revenue
- $15,018
- All Other Contributions
- $42,044
- Change in Net Assets
- $252,598
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $3,863,171
- Revenue Not Reported on Financial Statements
- $0
- Revenue Not Reported on Form 990
- $0
- Total Revenue per Audited Statements
- $3,863,171
- Total Revenue per Form 990
- $3,863,171
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $2,099,604 |
| Salaries, Compensation, and Employee Benefits | $1,436,539 |
| Total Fundraising Expense | $553,956 |
| Professional Fundraising Fees | $56,430 |
| Grants and Similar Amounts Paid | $18,000 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | $555,827 | $29,948 | $13,078 | $598,853 |
| Other Salaries and Wages | $540,208 | $32,867 | $16,841 | $589,916 |
| Conferences and Meetings | $240,529 | - | - | $240,529 |
| Fees for Services Other | $148,204 | $25,595 | $6,826 | $180,625 |
| Occupancy | $162,058 | $12,435 | $2,388 | $176,881 |
| Office Expenses | $134,771 | $23,128 | $1,231 | $159,130 |
| Fees for Services Lobbying | $134,000 | - | - | $134,000 |
| Other Employee Benefits | $117,465 | $7,499 | $3,164 | $128,128 |
| Payroll Taxes | $79,805 | $4,805 | $2,160 | $86,770 |
| Depreciation Depletion | $65,956 | $11,275 | $962 | $78,193 |
| Information Technology | $50,356 | $12,452 | $1,958 | $64,766 |
| All Other Expenses | $58,863 | $1,780 | $206 | $60,849 |
| Fees for Services Professional Fundraising | - | - | $56,430 | $56,430 |
| Fees for Services Accounting | $13,617 | $20,051 | $141 | $33,809 |
| Pension Plan Contributions | $30,185 | $1,936 | $751 | $32,872 |
| Other Expenses | $9,653 | $8,652 | $2,675 | $20,980 |
| Grants to Domestic Individuals | $18,000 | - | - | $18,000 |
| Insurance | - | $3,847 | - | $3,847 |
| Travel | $425 | $18 | - | $443 |
| Interest | - | $384 | - | $384 |
| Total Functional Expenses | $2,859,945 | $196,672 | $553,956 | $3,610,573 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $3,610,573 |
| Total Expenses per Audited Statements | $3,610,573 |
| Total Expenses per Form 990 | $3,610,573 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- Yes
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $56,430 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- Yes
- Subject to proxy tax
- No
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Due to US Attorney's Office | $58,717 |
| Accrued Paid Time Off | $40,339 |
| Capital Lease Copier | $15,765 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Audit committee
- 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
- 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.”
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' Association Inc
- EIN
- 56-1079943
- Phone
- 9197437433
- Address
- PO Box 20049, Raleigh, NC 27619-0049
Signing Officer
- Name
- Edmond W Caldwell Jr
- Title
- Executive VP and General Counsel
- Phone
- 9197437433
- Signed
- 2017-11-13
- 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
- 25
- Volunteers
- 12
Preparer
- Firm
- Stancil & Company
- Address
- 4909 Windy Hill Drive, Raleigh, NC 27609
- Preparer
- Nicholas Lombardi Jr
- Phone
- 9198721260
Supplemental Narrative
Additional Explanations
Form 990, Part XII, Line 2C:
“The association's financial statements are audited by an independent third party.”
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, 2016. The Association's 990 is not currently under examination by the Internal Revenue Service or the State of North Carolina. The Association's taxable years that are open for potential examination by the Internal Revenue Service are for the calendar years ended December 31, 2016, 2015, 2014 and 2013. The Association's open tax years for potential examination by the State of North Carolina are for the calendar year's ended December 31, 2016, 2015, 2014 and 2013. At this time, management does not expect to owe any taxes, interest or penalties on uncertain tax positions.”
Raw XML AppendixShowing 400 of 693 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 |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 82686 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 51035 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 104941 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 102348 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | 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. |
| IRS990/AllOtherContributionsAmt | 0 | 42044 |
| IRS990/AllOtherExpensesGrp/FundraisingAmt | 0 | 206 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 1780 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 58863 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 60849 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | Edmond W Caldwell Jr |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 9197437433 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO Box 20049 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Raleigh |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | NC |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 276190049 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 56178 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 151597 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 3 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 13078 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 29948 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 555827 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 598853 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 240529 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 240529 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 273247 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 1 | 209623 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 2 | 131209 |
| IRS99 |