Civic Intelligence

North Carolina Sheriffs' Association Inc

990 • Fiscal year 2019 • EIN 56-1079943

Jan 01, 2019 to Dec 31, 2019 • Filed on May 13, 2020

PO Box 20049Raleigh, NC 27619-0049

(919) 743-7433

Siviq Scores

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

Liabilities / Assets

40th percentile

0.08x

Higher debt load relative to assets than 40% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Liabilities / Revenue

35th percentile

0.09x

Higher debt load relative to revenue than 35% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Net Margin

67th percentile

11%

Higher net margin than 67% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Top Officer Pay

91st percentile

$357,269

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 6.6% of source-year revenue.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Asset Growth

81st percentile

18%

Faster asset growth than 81% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Revenue Growth

65th percentile

10%

Faster revenue growth than 65% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Assets

Up

$5,688,850

Up $879,729 (+18%) from 2018

Net Assets

Up

$5,217,464

Up $842,092 (+19%) from 2018

Liabilities

Up

$471,386

Up $37,637 (+8.7%) from 2018

Revenue

Up

$5,386,049

Up $492,235 (+10%) from 2018

Expenses

Up

$4,817,702

Up $288,086 (+6.4%) from 2018

Net Income

Up

$568,347

Up $204,149 (+56%) from 2018

Historical Trend

Balance Sheet Trend

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

$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

2019

Assets$5,688,850
Liabilities$471,386
Net Assets$5,217,464

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2019

Revenue$5,386,049
Expenses$4,817,702
Net Income$568,347
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
May 13, 2020
Return Version
2019v5.0
Gross Receipts
$8,109,776
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$3,819,137$4,246,885▲ $427,748
Cash and Non-Interest-Bearing Accounts$390,535$572,551▲ $182,016
Accounts Receivable$357,031$314,926▼ $42,105
Land, Buildings, and Equipment, Net$213,026$290,489▲ $77,463
Pledges and Grants Receivable$8,100$239,966▲ $231,866
Prepaid Expenses and Deferred Charges$20,728$23,469▲ $2,741
Total Assets$4,809,121$5,688,850▲ $879,729
Other Assets Total$564$564→ $0
Liabilities
Deferred Revenue$166,920$193,295▲ $26,375
Other Liabilities$108,057$150,023▲ $41,966
Accounts Payable and Accrued Expenses$158,772$128,068▼ $30,704
Total Liabilities$433,749$471,386▲ $37,637
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,375,372$5,217,464▲ $842,092
Total Net Assets Fund Balance$4,375,372$5,217,464▲ $842,092
Total Liabilities and Net Assets / Fund Balance$4,809,121$5,688,850▲ $879,729

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$235,844$147,580$383,424
Other Land Buildings$54,645$14,283$68,928
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Edmond W Caldwell JrExec VP/genFT$315,025$42,244$357,269
Edmond W Caldwell JrExec VP/gen Counsel-$312,636$44,633$357,269
Matthew L BoyattDep. Gen COUFT$130,607$13,336$143,943
Melinda C StevensChief of StaFT$124,818$14,165$138,983
Jason D BennettDirector Bus. DeFT$124,583$12,875$137,458
Lauren T EarnhardtDep. Exec. VFT$126,706$5,412$132,118

Highest Paid Contractors

ContractorServicesLocationCompensation
Resource OnePrint & MailPO BOX 839, SUITE 15, Tulsa, OK 74101$468,330
Production Advantage INCPrint & Mail13873 PARK CENTER RD, Oak Hill, VA 20171$134,768
Revenue and Support

Revenue Composition

Contributions and Grants
$2,418,190
Program Service Revenue
$2,531,106
Investment Income
$139,586
Other Revenue
$297,167
All Other Contributions
$11,713
Change in Net Assets
$568,347

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,366,477
Revenue Not Reported on Financial Statements
$19,572
Revenue Not Reported on Form 990
$315,374
Other Revenue Adjustments
$19,572
Total Revenue per Audited Statements
$5,681,851
Total Revenue per Form 990
$5,386,049
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,443,245
Salaries, Compensation, and Employee Benefits$2,236,457
Total Fundraising Expense$853,275
Professional Fundraising Fees$122,000
Grants and Similar Amounts Paid$16,000

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,359,818$130,857$49,266$1,539,941
Conferences and Meetings$511,972--$511,972
Current Officers, Directors, Trustees, and Key Employees$314,064$35,574$7,631$357,269
Occupancy$192,253$18,958$4,707$215,918
Office Expenses$190,575$16,762$4,169$211,506
Other Employee Benefits$145,445$14,445$7,228$167,118
Payroll Taxes$116,087$10,258$3,930$130,275
Fees for Services Professional Fundraising--$122,000$122,000
Fees for Services Lobbying$120,000--$120,000
Information Technology$92,848$7,403$1,849$102,100
Depreciation Depletion-$80,202-$80,202
All Other Expenses$44,390$1,865$299$46,554
Pension Plan Contributions$36,931$3,481$1,442$41,854
Fees for Services Other$36,575$1,300$307$38,182
Other Expenses$5,594$12,586$9,177$27,357
Grants to Domestic Individuals$16,000--$16,000
Fees for Services Accounting$2,035$13,511$50$15,596
Fees for Services Legal$11,840--$11,840
Insurance$8,988$886$220$10,094
Travel$458$152-$610
Interest$472$46$12$530
Total Functional Expenses$3,616,141$348,286$853,275$4,817,702

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$4,827,283
Expenses per Audited Statements$4,817,702
Total Expenses per Form 990$4,817,702
Expenses Not Reported on Form 990$9,581
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$122,000
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
DUE TO US ATTORNEY'S OFFICE$65,674
Accrued Paid Time Off$64,828
Due to Society of Former Agents Sbi$10,765
Current Portion of Capital Lease$6,519
Long Term Portion of Cap Lease$2,237
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
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, Page 6, Part VI, Line 6

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

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

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, Page 6, Part VI, Line 15B

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 asoociation's office. 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, Page 6, Part VI, 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 27619-0049

Signing Officer

Name
Edmond W Caldwell Jr
Title
Exec VP/gen Counsel
Phone
9197437433
Signed
2020-05-13
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
31
Volunteers
12

Preparer

Firm
Norton Collar Lund Lilley Pllc
Address
7701 SIX FORKS RD STE 100, RALEIGH, NC 27615
Preparer
Jon a Lund
Phone
9198411000
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S 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.

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

Honorary membership support and education - promotes and operates the honorary membership program, including periodic informational mailings to the members.

Form 990, Part XI, Line 9

Book gain on disposal of fixed assets 3,013 merchandise costs 7,478 tax gain on disposal of fixed assets -15,751 interest accrual -3,325 dividend accrual -496 merchandise costs -7,478 book / tax depreciation difference -2,103 total -18,662

Financial Statement Notes

Schedule D, Page 3, Part X

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, 2019. 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, 2019, 2018, 2017, and 2016. The association's open tax years for potential examination by the state of north carolina are for the calendar years ended december 31, 2019, 2018, 2017, and 2016. At this time, management does not expect to owe any taxes, interest or penalties on uncertain tax positions.

Schedule D, Page 4, Part XI, Line 2D

Book gain on disposal of fixed assets 3,013 merchandise costs 7,478

Schedule D, Page 4, Part XI, Line 4B

Tax gain on disposal of fixed assets 15,751 interest accrual 3,325 dividend accrual 496

Schedule D, Page 4, Part XII, Line 2D

Merchandise costs 7,478 book / tax depreciation difference 2,103

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IRS990/Form990PartVIISectionAGrp/PersonNm8SHERIFF KEVIN FRYE
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IRS990/Form990PartVIISectionAGrp/PersonNm13SHERIFF ED MCMAHON
IRS990/Form990PartVIISectionAGrp/PersonNm14SHERIFF SAM PAGE
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IRS990/Form990PartVIISectionAGrp/TitleTxt0EXEC VP/GEN
IRS990/Form990PartVIISectionAGrp/TitleTxt1DEP. GEN COU
IRS990/Form990PartVIISectionAGrp/TitleTxt2CHIEF OF STA
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIR. BUS. DE
IRS990/Form990PartVIISectionAGrp/TitleTxt4DEP. EXEC. V
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt63RD VICE PRE
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IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
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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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IRS990/PrincipalOfficerNm0EDMOND W CALDWELL JR
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IRS990/ProfessionalFundraisingInd0true
IRS990/ProgramServiceRevenueGrp/Desc0STATEWIDE MISDEMEANANT
IRS990/ProgramServiceRevenueGrp/Desc1PROCUREMENT REVENUE
IRS990/ProgramServiceRevenueGrp/Desc2TRAINING AND MEETINGS
IRS990/ProgramServiceRevenueGrp/Desc3PERMITIUM REVENUE
IRS990/ProgramServiceRevenueGrp/Desc4INMATE MEDICAL MANAGEMENT
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1905442
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2460978
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt383686
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1905442
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2460978
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt383686
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt481000

Document Assets

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Filings

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