Civic Intelligence

North Carolina Sheriffs' Association Inc

990 • Fiscal year 2021 • EIN 56-1079943

Jan 01, 2021 to Dec 31, 2021 • Filed on Jul 31, 2022

PO Box 20049Raleigh, NC 27619

(919) 743-7433

Siviq Scores

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

Liabilities / Assets

42nd percentile

0.08x

Higher debt load relative to assets than 42% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Liabilities / Revenue

39th percentile

0.10x

Higher debt load relative to revenue than 39% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Net Margin

61st percentile

19%

Higher net margin than 61% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Top Officer Pay

93rd percentile

$413,321

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 6.5% of source-year revenue.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Asset Growth

68th percentile

19%

Faster asset growth than 68% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2020 to 2021

Revenue Growth

57th percentile

17%

Faster revenue growth than 57% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2020 to 2021

Assets

Up

$8,193,247

Up $1,308,852 (+19%) from 2020

Net Assets

Up

$7,561,170

Up $1,237,669 (+20%) from 2020

Liabilities

Up

$632,077

Up $71,183 (+13%) from 2020

Revenue

Up

$6,394,624

Up $925,522 (+17%) from 2020

Expenses

Up

$5,181,421

Up $586,426 (+13%) from 2020

Net Income

Up

$1,213,203

Up $339,096 (+39%) from 2020

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

2021

Assets$8,193,247
Liabilities$632,077
Net Assets$7,561,170

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

2021

Revenue$6,394,624
Expenses$5,181,421
Net Income$1,213,203
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Jul 31, 2022
Return Version
2021v4.0
Gross Receipts
$7,662,636
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$4,633,368$4,977,454▲ $344,086
Cash and Non-Interest-Bearing Accounts$1,521,210$2,469,781▲ $948,571
Accounts Receivable$430,524$394,524▼ $36,000
Land, Buildings, and Equipment, Net$259,616$176,071▼ $83,545
Prepaid Expenses and Deferred Charges$36,435$175,417▲ $138,982
Total Assets$6,884,395$8,193,247▲ $1,308,852
Other Assets Total$3,242--
Liabilities
Deferred Revenue$183,979$231,762▲ $47,783
Other Liabilities$230,240$219,713▼ $10,527
Accounts Payable and Accrued Expenses$146,675$180,602▲ $33,927
Total Liabilities$560,894$632,077▲ $71,183
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$6,323,501$7,561,170▲ $1,237,669
Total Net Assets Fund Balance$6,323,501$7,561,170▲ $1,237,669
Total Liabilities and Net Assets / Fund Balance$6,884,395$8,193,247▲ $1,308,852

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$146,646$304,707$451,353
Other Land Buildings$29,425$39,503$68,928
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Edmond W Caldwell JrExec VP/genFT$368,113$45,208$413,321
Edmond W Caldwell JrExec VP/gen Counsel-$364,659$48,662$413,321
Lauren T EarnhardtDep. Exec. VFT$162,225$14,388$176,613
Lauren T EarnhardtDep. Exec. Vice Pres-$162,225$14,388$176,613
Matthew L BoyattDep. Gen COUFT$148,564$14,287$162,851
Matthew L BoyattDep. Gen Counsel-$148,564$14,287$162,851
Jason D BennettDirector Bus. DeFT$142,866$13,720$156,586
Jason D BennettDirector Bus. Dev.-$142,866$13,720$156,586
Marie H EvittDirector Crim. JFT$118,450$9,483$127,933

Highest Paid Contractors

ContractorServicesLocationCompensation
Altus Marketing LLCPrint & MailPO BOX 839, SUITE 15, Tulsa, OK 74101$345,124
Percivall Advertising INCHon Mem Fulfill2831 VAN HURON DR, Raleigh, NC 27615$143,690
Production Advantage INCPrint & Mail13873 PARK CENTER RD, Oak Hill, VA 20171$115,946
Revenue and Support

Revenue Composition

Contributions and Grants
$3,091,338
Program Service Revenue
$2,924,052
Investment Income
$296,326
Other Revenue
$82,908
All Other Contributions
$175,420
Change in Net Assets
$1,213,203
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,529,390
Other Expenses$2,479,192
Total Fundraising Expense$870,746
Professional Fundraising Fees$135,839
Grants and Similar Amounts Paid$37,000

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,407,994$105,008$61,314$1,574,316
Current Officers, Directors, Trustees, and Key Employees$490,002$26,344$10,538$526,884
Conferences and Meetings$491,282--$491,282
Other Employee Benefits$190,908$20,509$9,738$221,155
Occupancy$159,920$11,838$5,124$176,882
Office Expenses$135,556$11,134$4,063$150,753
Payroll Taxes$135,131$9,134$5,097$149,362
Information Technology$128,491$6,683$3,021$138,195
Fees for Services Professional Fundraising--$135,839$135,839
Fees for Services Lobbying$120,000--$120,000
Depreciation Depletion-$67,870-$67,870
Fees for Services Other$65,417$125-$65,542
Pension Plan Contributions$51,912$3,610$2,151$57,673
Other Expenses$10,451$14,705$18,764$43,920
Grants to Domestic Individuals$37,000--$37,000
Fees for Services Accounting$2,006$20,166$64$22,236
Insurance$10,093$695$303$11,091
Fees for Services Legal$10,000--$10,000
Travel$1,074$72$23$1,169
Interest$415$31$13$459
All Other Expenses$59,114$1,992$-135,431$-74,325
Total Functional Expenses$4,010,759$299,916$870,746$5,181,421
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$135,839
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$125,192
DUE TO US ATTORNEY'S OFFICE$70,490
Current Portion of Capital Lease$11,131
Due to Society of Former Agents Sbi$10,765
Long Term Portion of Cap Lease$2,135
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 the asoociation'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, 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

Signing Officer

Name
Edmond W Caldwell Jr
Title
Exec VP/gen Counsel
Phone
9197437433
Signed
2022-07-31
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 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 / tax depreciation difference -23,809 dividends adjustment for ml 1099 -66,478 total -90,287

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, 2021. 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, 2021, 2020, 2019, and 2018. At this time, management does not expect to owe any taxes, interest or penalties on uncertain tax positions.

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IRS990/Form990PartVIISectionAGrp/PersonNm13SHERIFF ED MCMAHON
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IRS990/Form990PartVIISectionAGrp/TitleTxt0EXEC VP/GEN
IRS990/Form990PartVIISectionAGrp/TitleTxt1DEP. EXEC. V
IRS990/Form990PartVIISectionAGrp/TitleTxt2DEP. GEN COU
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIR. BUS. DE
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIR. CRIM. J
IRS990/Form990PartVIISectionAGrp/TitleTxt5EXECUTIVE CO
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IRS990/Form990PartVIISectionAGrp/TitleTxt72ND VICE PRE
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IRS990/Form990PartVIISectionAGrp/TitleTxt9EXECUTIVE CO
IRS990/Form990PartVIISectionAGrp/TitleTxt10EXECUTIVE CO
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IRS990/Form990PartVIISectionAGrp/TitleTxt13PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt14EXECUTIVE CO
IRS990/Form990PartVIISectionAGrp/TitleTxt153RD VICE PRE
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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/OtherExpensesGrp/Desc0HONORARY MEMBERSHIP EXPEN
IRS990/OtherExpensesGrp/Desc1SHERIFFS' SUPPORT
IRS990/OtherExpensesGrp/Desc2PROCUREMENT
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IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt03610
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IRS990/PrincipalOfficerNm0EDMOND W CALDWELL JR
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IRS990/ProgramServiceRevenueGrp/Desc0PROCUREMENT REVENUE
IRS990/ProgramServiceRevenueGrp/Desc1STATEWIDE MISDEMEANANT
IRS990/ProgramServiceRevenueGrp/Desc2TRAINING AND MEETINGS
IRS990/ProgramServiceRevenueGrp/Desc3INMATE MEDICAL MANAGEMENT
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11000000
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2609652
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3179151
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01135249
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11000000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2609652
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3179151
IRS990/ProgSrvcAccomActy2Grp/Desc0DIRECT SHERIFFS' SUPPORT - PROVIDES A CENTRAL INFORMATION CLEARINGHOUSE FOR THE SHERIFFS' OFFICES. SUPPORTS TRAINING AND STANDARDS FOR THE SHERIFFS' OFFICES. ACTS AS A STATEWIDE VOICE FOR THE SHERIFFS. MAINTAINS A WORKING RELATIONSHIP WITH THE NATIONAL SHERIFFS' ASSOCIATION, AS WELL AS SHERIFFS' ASSOCIATIONS IN OTHER STATES, AND OTHER LAW ENFORCEMENT ASSOCIATIONS IN NORTH CAROLINA.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt01910937
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt02314400

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