Civic Intelligence

Georgia Sheriffs Association Inc

EIN 58-0808948 • 501(c)3 • Madison, GA

Profile

To train law enforcement agents.

1000 Sheriffs WayMadison, GA 30650

www.georgiasheriffs.org

Siviq Scores

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

Liabilities / Assets

68th percentile

0.31x

Higher debt load relative to assets than 68% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

80th percentile

0.72x

Higher debt load relative to revenue than 80% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Net Margin

58th percentile

8.4%

Higher net margin than 58% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Top Officer Pay

76th percentile

$208,818

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 6.1% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Asset Growth

52nd percentile

4.7%

Faster asset growth than 52% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Revenue Growth

64th percentile

15%

Faster revenue growth than 64% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets68th percentile

Assets

Up

$8,099,815

Up $3,032,134 (+60%) from 2023

Liabilities

Up

$2,477,667

Up $2,114,753 (+583%) from 2023

Net Assets

Up

$5,622,148

Up $917,381 (+19%) from 2023

Operations
Liabilities / Revenue80th percentileNet Margin58th percentile

Revenue

Up

$3,425,924

Up $599,805 (+21%) from 2023

Expenses

Up

$3,138,616

Up $551,937 (+21%) from 2023

Net Income

Up

$287,308

Up $47,868 (+20%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth52nd percentile

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

$10M$5.0M$0Assets 2011: $2,436,528Liabilities 2011: $312,654Net Assets 2011: $2,123,8742011Assets 2012: $2,378,036Liabilities 2012: $356,915Net Assets 2012: $2,021,1212012Assets 2013: $2,783,639Liabilities 2013: $293,783Net Assets 2013: $2,489,8562013Assets 2014: $3,067,044Liabilities 2014: $369,371Net Assets 2014: $2,697,6732014Assets 2015: $3,005,639Liabilities 2015: $327,017Net Assets 2015: $2,678,6222015Assets 2016: $3,083,317Liabilities 2016: $321,341Net Assets 2016: $2,761,9762016Assets 2017: $3,234,891Liabilities 2017: $400,614Net Assets 2017: $2,834,2772017Assets 2018: $3,084,547Liabilities 2018: $415,782Net Assets 2018: $2,668,7652018Assets 2019: $3,380,397Liabilities 2019: $552,718Net Assets 2019: $2,827,6792019Assets 2020: $3,255,494Liabilities 2020: $517,322Net Assets 2020: $2,738,1722020Assets 2021: $4,074,563Liabilities 2021: $358,821Net Assets 2021: $3,715,7422021Assets 2022: $4,782,148Liabilities 2022: $498,124Net Assets 2022: $4,284,0242022Assets 2023: $5,067,681Liabilities 2023: $362,914Net Assets 2023: $4,704,7672023Assets 2025: $8,099,815Liabilities 2025: $2,477,667Net Assets 2025: $5,622,1482025

Highlighted filing

2025

Assets$8,099,815
Liabilities$2,477,667
Net Assets$5,622,148
Open 2025 Filing

Operations Trend

Revenue Growth64th percentile

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $2,361,421Expenses 2011: $2,194,734Net Income 2011: $166,6872011Revenue 2012: $2,156,612Expenses 2012: $2,235,874Net Income 2012: -$79,2622012Revenue 2013: $2,565,215Expenses 2013: $2,104,575Net Income 2013: $460,6402013Revenue 2014: $2,143,937Expenses 2014: $2,070,211Net Income 2014: $73,7262014Revenue 2015: $2,083,559Expenses 2015: $2,036,915Net Income 2015: $46,6442015Revenue 2016: $2,375,748Expenses 2016: $2,233,726Net Income 2016: $142,0222016Revenue 2017: $2,667,599Expenses 2017: $2,733,162Net Income 2017: -$65,5632017Revenue 2018: $2,340,125Expenses 2018: $2,416,602Net Income 2018: -$76,4772018Revenue 2019: $2,707,639Expenses 2019: $2,657,091Net Income 2019: $50,5482019Revenue 2020: $2,602,246Expenses 2020: $2,630,995Net Income 2020: -$28,7492020Revenue 2021: $2,949,245Expenses 2021: $2,315,810Net Income 2021: $633,4352021Revenue 2022: $3,738,073Expenses 2022: $2,531,752Net Income 2022: $1,206,3212022Revenue 2023: $2,826,119Expenses 2023: $2,586,679Net Income 2023: $239,4402023Revenue 2025: $3,425,924Expenses 2025: $3,138,616Net Income 2025: $287,3082025

Highlighted filing

2025

Revenue$3,425,924
Expenses$3,138,616
Net Income$287,308
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$8,099,815
Liabilities
$2,477,667
Net assets
$5,622,148
Revenue
$3,425,924
Expenses
$3,138,616
Net income
$287,308
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.10$2.48$5.62$3.43$3.14$0.29
2023Summary only. Only limited summary data is available for this year.$5.07$0.36$4.70$2.83$2.59$0.24
2022Summary only. Only limited summary data is available for this year.$4.78$0.50$4.28$3.74$2.53$1.21
2021Summary only. Only limited summary data is available for this year.$4.07$0.36$3.72$2.95$2.32$0.63
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.26$0.52$2.74$2.60$2.63$0.03
2019Summary only. Only limited summary data is available for this year.$3.38$0.55$2.83$2.71$2.66$0.05
2018Summary only. Only limited summary data is available for this year.$3.08$0.42$2.67$2.34$2.42$0.08
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.23$0.40$2.83$2.67$2.73$0.07
2016Summary only. Only limited summary data is available for this year.$3.08$0.32$2.76$2.38$2.23$0.14
2015Summary only. Only limited summary data is available for this year.$3.01$0.33$2.68$2.08$2.04$0.05
2014Summary only. Only limited summary data is available for this year.$3.07$0.37$2.70$2.14$2.07$0.07
2013Summary only. Only limited summary data is available for this year.$2.78$0.29$2.49$2.57$2.10$0.46
2012Summary only. Only limited summary data is available for this year.$2.38$0.36$2.02$2.16$2.24$0.08
2011Summary only. Only limited summary data is available for this year.$2.44$0.31$2.12$2.36$2.19$0.17
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Dec 1, 2025
Return Version
2024v5.2
Gross Receipts
$6,126,352
Mission and Program Overview

Mission

To train law enforcement agents.

Training of law enforcing agts

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$3,690,331$4,045,235▲ $354,904
Other Notes and Loans Receivable, Net$987,005$987,005→ $0
Savings and Temporary Cash Investments$641,674$511,240▼ $130,434
Prepaid Expenses and Deferred Charges$73,813$219,743▲ $145,930
Accounts Receivable$1,734$118,201▲ $116,467
Land, Buildings, and Equipment, Net$68,462$94,652▲ $26,190
Cash and Non-Interest-Bearing Accounts$100$100→ $0
Total Assets$7,733,810$8,099,815▲ $366,005
Other Assets Total$2,270,691$2,123,639▼ $147,052
Liabilities
Other Liabilities$2,240,487$2,092,538▼ $147,949
Accounts Payable and Accrued Expenses$213,780$226,795▲ $13,015
Deferred Revenue$233,836$158,334▼ $75,502
Total Liabilities$2,688,103$2,477,667▼ $210,436
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,909,242$5,408,541▲ $499,299
Net Assets With Donor Restrictions$136,465$213,607▲ $77,142
Total Net Assets Fund Balance$5,045,707$5,622,148▲ $576,441
Total Liabilities and Net Assets / Fund Balance$7,733,810$8,099,815▲ $366,005

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$94,652$272,880$367,532
Other Assets Org$100--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$136,465$131,848-$54,706$213,607
2023$40,937$168,036-$72,508$136,465
2022$62,291$5,500-$26,854$40,937
2021$75,380$61,000-$74,089$62,291
2020$81,497$43,000-$49,117$75,380
Compensation and Service Providers
Top Officer Pay76th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
J Terry NorrisExecutive DirectorPT$71,616$13,999$85,615
Lynn ColinaComptrollerPT$36,249$12,755$49,004

Board Members and Trustees

NameTitle
Sheriff Andy HesterActive Past President
Sheriff Ashley PaulkActive Past President
Sheriff Carlton SpeedActive Past President
Sheriff Gary HutchinsActive Past President
Sheriff Howard SillsActive Past President
Sheriff Jimmy McduffieActive Past President
Sheriff Logan MarshallActive Past President
Sheriff Mike JolleyActive Past President
Sheriff Stacy JarrardActive Past President
Sheriff Stacy NicholsonActive Past President
Sheriff Steve WilsonActive Past President
Sheriff Wiley GriffinActive Past President
Sheriff William C Massee JrActive Past President
Sheriff Ezell BrownImmediate Past President
Sheriff Lewis WalkerPresident
Sheriff Ron FreemanFirst Vice President
Sheriff David DavisRegion Five Vice President
Sheriff Dan KilgoreRegion Four Vice President
Sheriff Craig NoblesRegion Nine Vice President
Sheriff Gary SiskRegion One Vice President
Sheriff Jeremy KelleyRegion Six Vice President
Sheriff Billy HancockRegion Ten Vice President
Sheriff David GabrielRegion Three Vice President
Sheriff Craig OwensRegion Two Vice President
Sheriff Noel BrownSecond Vice President
Sheriff Eric BryantChaplain
Sheriff Ray PaulkRegion Eight Vice Presiden
Sheriff William PriceRegion Seven Vice Presiden
Sheriff Gerald CouchSecretary-treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,814,701
Program Service Revenue
$1,514,613
Investment Income
$96,610
Other Revenue
$0
All Other Contributions
$532,650
Change in Net Assets
$287,308

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,425,924
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$298,760
Total Revenue per Audited Statements
$3,724,684
Total Revenue per Form 990
$3,425,924
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,372,029
Salaries, Compensation, and Employee Benefits$766,587
Total Fundraising Expense$493,492
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Office Expenses$129,112$94,502$201,117$424,731
Conferences and Meetings$287,352$669-$288,021
Other Salaries and Wages$158,883$128,316-$287,199
Occupancy$59,328$201,150-$260,478
Fees for Services Other$45,506$6,181$202,714$254,401
Current Officers, Directors, Trustees, and Key Employees$65,341$156,471$20,274$242,086
Other Employee Benefits$18,460$85,194$31,046$134,700
Pension Plan Contributions$8,262$41,218$14,901$64,381
Information Technology$12,061$17,970$16,414$46,445
Payroll Taxes$8,443$23,066$6,712$38,221
Travel$29,805$4,516-$34,321
Fees for Service Investment Mgmnt Fees-$28,890-$28,890
Depreciation Depletion$10,033$18,462-$28,495
Fees for Services Accounting-$19,372-$19,372
Fees for Services Legal$14,478--$14,478
All Other Expenses$11,012$3,278-$14,290
Insurance$1,688$7,765-$9,453
Other Expenses$2,500$87$314$87
Total Functional Expenses$1,665,405$979,719$493,492$3,138,616

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,148,243
Expenses per Audited Statements$3,138,616
Total Expenses per Form 990$3,138,616
Expenses Not Reported on Form 990$9,627
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

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

Reported Spending and Taxes

Line ItemAmount
Political Expenditures$21,404
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liabilities$2,092,538
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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

“The organization has members for which an annual membership fee is paid. The fee is in substance a contribution and is accounted for as a contribution.”

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

“The 990 is distributed to board members for review via email. Board members are instructed to contact the organization with any questions or concerns after reviewing the 990.”

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

“Compliance is monitored by the executive director and board of directors.”

Form 990, Part VI, Section B, Line 15

“The board of directors compares their compensation to form 990 of other organizations and is approved by the board.”

Form 990, Part VI, Section C, Line 18

“All information is available through the organization's website.”

Form 990, Part VI, Section C, Line 19

“All information is available through the organization's website.”

Filing and Contact Details

Filer

Filer Name
GEORGIA SHERIFFS' ASSOCIATION INC
EIN
58-0808948
Phone
7709141076
Address
1000 SHERIFFS WAY, MADISON, GA 30650

Signing Officer

Name
Terry Norris
Title
Executive Director
Phone
7709141076
Signed
2025-12-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Terry Norris
Formed
1957
Legal Domicile
Ga
Voting Board Members
29
Independent Board Members
29
Employees
0
Volunteers
50

Preparer

Firm
Fowler Holley Rambo & Stalvey Pc
Address
3208 WILDWOOD PLANTATION DRIVE, VALDOSTA, GA 31605
Preparer
C Wayne Rambo CPA
Phone
2292441559
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“The organization's oversight and selection process of the audit has not changed since the prior year.”

Financial Statement Notes

PART X, LINE 2:

“The organization adopted the new accounting for uncertainty in income taxes guidance on july 1, 2009. The adoption of that guidance had no effect on net assets as of july 1, 2009. The organization recognizes accrued interest associated with uncertain tax positions as part of interest expense and penalties associated with uncertain tax positions as part of other expenses.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Form 990-t salary allocation 9,097. Form 990-t cost of goods sold 530.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Form 990-t salary allocation 9,097. Form 990-t cost of goods sold 530.”

Raw XML AppendixShowing 400 of 806 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.

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IRS990/ActivityOrMissionDesc0TRAINING OF LAW ENFORCING AGTS
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IRS990/Desc0CONDUCTED AND PROVIDED 3,127 HOURS OF TRAINING, EDUCATION AND CONFERENCES FOR 4,374 LAW ENFORCEMENT OFFICERS AND AGENTS COVERING A WIDE ARRAY OF SUBJECTS RELEVANT TO THE LAW ENFORCEMENT FIELD.
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IRS990/Form990PartVIISectionAGrp/PersonNm2SHERIFF STACY JARRARD
IRS990/Form990PartVIISectionAGrp/PersonNm3SHERIFF WILEY GRIFFIN
IRS990/Form990PartVIISectionAGrp/PersonNm4SHERIFF STEVE WILSON
IRS990/Form990PartVIISectionAGrp/PersonNm5SHERIFF CARLTON SPEED
IRS990/Form990PartVIISectionAGrp/PersonNm6SHERIFF GARY HUTCHINS
IRS990/Form990PartVIISectionAGrp/PersonNm7SHERIFF MIKE JOLLEY
IRS990/Form990PartVIISectionAGrp/PersonNm8SHERIFF LOGAN MARSHALL
IRS990/Form990PartVIISectionAGrp/PersonNm9SHERIFF WILLIAM C MASSEE JR
IRS990/Form990PartVIISectionAGrp/PersonNm10SHERIFF ASHLEY PAULK
IRS990/Form990PartVIISectionAGrp/PersonNm11SHERIFF ANDY HESTER
IRS990/Form990PartVIISectionAGrp/PersonNm12SHERIFF HOWARD SILLS
IRS990/Form990PartVIISectionAGrp/PersonNm13SHERIFF ERIC BRYANT
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IRS990/Form990PartVIISectionAGrp/PersonNm16J TERRY NORRIS
IRS990/Form990PartVIISectionAGrp/PersonNm17SHERIFF DAVID GABRIEL
IRS990/Form990PartVIISectionAGrp/PersonNm18SHERIFF DAN KILGORE
IRS990/Form990PartVIISectionAGrp/PersonNm19SHERIFF DAVID DAVIS
IRS990/Form990PartVIISectionAGrp/PersonNm20SHERIFF JEREMY KELLEY
IRS990/Form990PartVIISectionAGrp/PersonNm21SHERIFF WILLIAM PRICE
IRS990/Form990PartVIISectionAGrp/PersonNm22SHERIFF RAY PAULK
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IRS990/Form990PartVIISectionAGrp/PersonNm24SHERIFF BILLY HANCOCK
IRS990/Form990PartVIISectionAGrp/PersonNm25LYNN COLINA
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IRS990/Form990PartVIISectionAGrp/PersonNm27SHERIFF RON FREEMAN
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IRS990/Form990PartVIISectionAGrp/PersonNm30SHERIFF GERALD COUCH
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IRS990/Form990PartVIISectionAGrp/TitleTxt0ACTIVE PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1ACTIVE PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2ACTIVE PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3ACTIVE PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4ACTIVE PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt5ACTIVE PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt6ACTIVE PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt7ACTIVE PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt8ACTIVE PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt9ACTIVE PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt10ACTIVE PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt11ACTIVE PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt12ACTIVE PAST PRESIDENT
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IRS990/Form990PartVIISectionAGrp/TitleTxt15REGION TWO VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt16EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17REGION THREE VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt18REGION FOUR VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt19REGION FIVE VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt20REGION SIX VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt21REGION SEVEN VICE PRESIDEN
IRS990/Form990PartVIISectionAGrp/TitleTxt22REGION EIGHT VICE PRESIDEN
IRS990/Form990PartVIISectionAGrp/TitleTxt23REGION NINE VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt24REGION TEN VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt25COMPTROLLER
IRS990/Form990PartVIISectionAGrp/TitleTxt26PRESIDENT
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IRS990/Form990PartVIISectionAGrp/TitleTxt29SECOND VICE PRESIDENT
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