Civic Intelligence

Kentucky Sheriff'S Association

EIN 61-1158889 • 501(c)6 • Covington, KY

Profile

See Schedule O for continuation. The purpose of the Kentucky Sheriffs Association shall be to encourage social, charitable, and educational activities among the Sheriffs To continue the education of the various Sheriffs and their Deputies within the Commonwealth of Kentucky in all phases of law enforcement practices, prodedure and technique To resist the constant

P O Box 524Covington, KY 41014

www.kentuckysheriff.ky.gov

Siviq Scores

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

Liabilities / Assets

45th percentile

0.03x

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

501(c)6 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

51st percentile

0.05x

Higher debt load relative to revenue than 51% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2025

Net Margin

18th percentile

-9.4%

Higher net margin than 18% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)6 • $500k-$1M nonprofits • Source year 2025

Asset Growth

31st percentile

-2.9%

Faster asset growth than 31% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

40th percentile

1.2%

Faster revenue growth than 40% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Assets

Up

$660,228

Up $113,253 (+21%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$660,228

Up $113,253 (+21%) from 2023

Revenue

Down

$383,474

Down $30,503 (-7.4%) from 2023

Expenses

Down

$270,367

Down $56,601 (-17%) from 2023

Net Income

Up

$113,107

Up $26,098 (+30%) from 2023

Trend Graphs

Balance Sheet Trend

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

$800K$600K$400K$200K$0-$200KAssets 2010: $350,022Liabilities 2010: $151,591Net Assets 2010: $198,4312010Assets 2011: $181,931Liabilities 2011: $6,550Net Assets 2011: $175,3812011Assets 2012: $182,197Liabilities 2012: $0Net Assets 2012: $182,1972012Assets 2013: $223,216Liabilities 2013: $13,962Net Assets 2013: $209,2542013Assets 2014: $207,280Liabilities 2014: $0Net Assets 2014: $207,2802014Assets 2015: $208,666Liabilities 2015: $0Net Assets 2015: $208,6662015Assets 2016: $254,882Liabilities 2016: $0Net Assets 2016: $254,8822016Assets 2017: $279,432Liabilities 2017: $0Net Assets 2017: $279,4322017Assets 2018: $505,488Liabilities 2018: $0Net Assets 2018: $505,4882018Assets 2019: $354,063Liabilities 2019: $0Net Assets 2019: $354,0632019Assets 2020: $389,984Liabilities 2020: $0Net Assets 2020: $389,9842020Assets 2021: $440,804Liabilities 2021: -$1,190Net Assets 2021: $441,9942021Assets 2022: $461,261Liabilities 2022: $0Net Assets 2022: $461,2612022Assets 2023: $546,975Liabilities 2023: $0Net Assets 2023: $546,9752023Assets 2024: $660,228Liabilities 2024: $0Net Assets 2024: $660,2282024

Highlighted filing

2024

Assets$660,228
Liabilities$0
Net Assets$660,228

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2010: $131,4932010Revenue 2011: $219,366Expenses 2011: $242,416Net Income 2011: -$23,0502011Revenue 2012: $215,853Expenses 2012: $201,262Net Income 2012: $14,5912012Revenue 2013: $205,300Expenses 2013: $178,243Net Income 2013: $27,0572013Revenue 2014: $206,915Expenses 2014: $208,889Net Income 2014: -$1,9742014Revenue 2015: $240,305Expenses 2015: $238,919Net Income 2015: $1,3862015Revenue 2016: $222,955Expenses 2016: $176,739Net Income 2016: $46,2162016Revenue 2017: $230,530Expenses 2017: $205,980Net Income 2017: $24,5502017Revenue 2018: $382,450Expenses 2018: $156,394Net Income 2018: $226,0562018Revenue 2019: $133,689Expenses 2019: $285,114Net Income 2019: -$151,4252019Revenue 2020: $226,173Expenses 2020: $190,252Net Income 2020: $35,9212020Revenue 2021: $323,826Expenses 2021: $271,816Net Income 2021: $52,0102021Revenue 2022: $319,744Expenses 2022: $300,477Net Income 2022: $19,2672022Revenue 2023: $413,977Expenses 2023: $326,968Net Income 2023: $87,0092023Revenue 2024: $383,474Expenses 2024: $270,367Net Income 2024: $113,1072024

Highlighted filing

2024

Revenue$383,474
Expenses$270,367
Net Income$113,107

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.60$0.00$6.60$3.83$2.70$1.13
2023Detailed filing. Detailed filing data is available for this year.$5.47$0.00$5.47$4.14$3.27$0.87
2022Detailed filing. Detailed filing data is available for this year.$4.61$0.00$4.61$3.20$3.00$0.19
2021Detailed filing. Detailed filing data is available for this year.$4.41$0.01$4.42$3.24$2.72$0.52
2020Detailed filing. Detailed filing data is available for this year.$3.90$0.00$3.90$2.26$1.90$0.36
2019Detailed filing. Detailed filing data is available for this year.$3.54$0.00$3.54$1.34$2.85$1.51
2018Detailed filing. Detailed filing data is available for this year.$5.05$0.00$5.05$3.82$1.56$2.26
2017Summary only. Only limited summary data is available for this year.$2.79$0.00$2.79$2.31$2.06$0.25
2016Summary only. Only limited summary data is available for this year.$2.55$0.00$2.55$2.23$1.77$0.46
2015Summary only. Only limited summary data is available for this year.$2.09$0.00$2.09$2.40$2.39$0.01
2014Summary only. Only limited summary data is available for this year.$2.07$0.00$2.07$2.07$2.09$0.02
2013Summary only. Only limited summary data is available for this year.$2.23$0.14$2.09$2.05$1.78$0.27
2012Summary only. Only limited summary data is available for this year.$1.82$0.00$1.82$2.16$2.01$0.15
2011Summary only. Only limited summary data is available for this year.$1.82$0.07$1.75$2.19$2.42$0.23
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.50$1.52$1.98$1.31
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Mar 2, 2025
Return Version
2024v5.0
Gross Receipts
$383,474
Mission and Program Overview

Mission

See Schedule O for continuation. The purpose of the Kentucky Sheriffs Association shall be to encourage social, charitable, and educational activities among the Sheriffs To continue the education of the various Sheriffs and their Deputies within the Commonwealth of Kentucky in all phases of law enforcement practices, prodedure and technique To resist the constant

Encourages social, charitable, and educational activities among the Sheriffs in Kentucky

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$546,975$660,228▲ $113,253
Cash and Non-Interest-Bearing Accounts$239,999$442,856▲ $202,857
Savings and Temporary Cash Investments$305,997$315,266▲ $9,269
Accounts Receivable$979$-97,894▼ $98,873
Total Assets$546,975$660,228▲ $113,253
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$546,975$660,228▲ $113,253
Total Liabilities and Net Assets / Fund Balance$546,975$660,228▲ $113,253
Compensation and Service Providers

Board Members and Trustees

NameTitle
Berl Perdue JRPast President
Mike JansenPast President
Tony HamptonPast President
Shain StephensPresident
Ramon Pineiroa1st Vice President
Johnny Bivens2nd Vice President
Brian Maines3rd Vice President
John AubryNSA 1st Vice President
Brad YoungmanDirector
Chris QuireDirector
David CharlesDirector
Jimmy ClementsDirector
Joe MilamDirector
John HuntDirector
John RootDirector
Mark MooreDirector
Ryan GrosserDirector
Walt SholarDirector
Jerry WagnerExecutive Director
John WardNSA Board of Director
Chuck KorzenbornSec/Treasurer
Brett HightowerSgt At Arms
Revenue and Support

Revenue Composition

Contributions and Grants
$172,745
Program Service Revenue
$184,097
Investment Income
$26,632
Other Revenue
$0
Change in Net Assets
$113,107
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$171,935
Grants and Similar Amounts Paid$98,432
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$111,218--$111,218
Grants to Domestic Orgs$91,832--$91,832
Conferences and Meetings-$38,831-$38,831
Insurance-$7,692-$7,692
Grants to Domestic Individuals$6,600--$6,600
Fees for Services Lobbying-$4,450-$4,450
Fees for Services Legal-$4,120-$4,120
Office Expenses-$3,394-$3,394
Fees for Services Accounting-$2,200-$2,200
Total Functional Expenses$209,680$60,687$0$270,367
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
Management duties delegated
No

Governance Explanations

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

The organization has members who may elect one or more members of the governing body.

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

Law changes at the annual conference are subject to approval by any Sheriff who is in good standings by paying their annual dues. Other than at the annual conference, the board of directors has final vote on all other issues.

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

The 990 is available for anyone to review and will receive a copy upon request.

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

Whenever discussing or voting on matters relating to non-member entities with which a board member has a relationship, the board member shall disclose the nature of the relationship to the board. Theboard may ask the board member disclosing the relationship to refrain from voting in any matters relating to the organization and the non-member entity. The board shall have final authority to determine if a conflict of interest exist. In addition, every board member shall sign a conflict of interest acknowledgement annually that certifies that the member, A HAs received a copy of the ethics policy, B Willread aggreed policy, C Has agreed to comply with the policy. Furthermore, failure of any board to comply with the provisions of this ethics policy may constitute grounds for removal from the board.

Form 990, Part VI, Section B, Line 15

The organization has members who may elect one or more members of the governing body.

Form 990, Part VI, Section C, Line 19

The organization makes its bylaws and financial statements available to the public on their website.

Filing and Contact Details

Filer

Filer Name
Kentucky Sheriff's Association
EIN
61-1158889
Phone
8593921802
Address
P O Box 524, Covington, KY 41014

Signing Officer

Name
Charles L Korzenborn
Title
Treasurer
Phone
8593921802
Signed
2025-03-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Charles L Korzenborn
Formed
1954
Legal Domicile
Ky
Voting Board Members
12
Independent Board Members
12
Employees
0

Preparer

Firm
Jerome D Knochelmann
Address
10326 Tiburon Drive, Florence, KY 41042
Preparer
Jerome D Knochelmann
Phone
8593712384
Supplemental Narrative

Additional Explanations

Form 990, Part III, Section 1, Line 1

The constant efforts to curtail the efforts of Law Enforcement Officers to preserve law and order within the Commonwealth of Kentucky To educate the public in the observence of law and order, to do any and all things to promote the enforcement of law and order and the suppression of crime. The Kentucky Sheriffs Association will support the youth in the Commonwealth of Kentucky by sponsering the Kentucky Sheriffs Boys and Girls Ranch for the less fortunate.

Form 990, Part IV, Section A, Line 6

The organization has individuals who have the right to participate in the organizations governance.

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IRS990/Form990PartVIISectionAGrp/PersonNm2Johnny Bivens
IRS990/Form990PartVIISectionAGrp/PersonNm3Brian Maines
IRS990/Form990PartVIISectionAGrp/PersonNm4Chuck Korzenborn
IRS990/Form990PartVIISectionAGrp/PersonNm5Brett Hightower
IRS990/Form990PartVIISectionAGrp/PersonNm6Jerry Wagner
IRS990/Form990PartVIISectionAGrp/PersonNm7John Aubry
IRS990/Form990PartVIISectionAGrp/PersonNm8John Ward
IRS990/Form990PartVIISectionAGrp/PersonNm9Mike Jansen
IRS990/Form990PartVIISectionAGrp/PersonNm10Berl Perdue JR
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IRS990/Form990PartVIISectionAGrp/PersonNm12David Charles
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IRS990/Form990PartVIISectionAGrp/PersonNm19Chris Quire
IRS990/Form990PartVIISectionAGrp/PersonNm20John Root
IRS990/Form990PartVIISectionAGrp/PersonNm21Walt Sholar
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IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt11st Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt22nd Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt33rd Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt4Sec/Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt5Sgt At Arms
IRS990/Form990PartVIISectionAGrp/TitleTxt6Executive Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7NSA 1st Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt8NSA Board of Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Past President
IRS990/Form990PartVIISectionAGrp/TitleTxt10Past President
IRS990/Form990PartVIISectionAGrp/TitleTxt11Past President
IRS990/Form990PartVIISectionAGrp/TitleTxt12Director
IRS990/Form990PartVIISectionAGrp/TitleTxt13Director
IRS990/Form990PartVIISectionAGrp/TitleTxt14Director
IRS990/Form990PartVIISectionAGrp/TitleTxt15Director
IRS990/Form990PartVIISectionAGrp/TitleTxt16Director
IRS990/Form990PartVIISectionAGrp/TitleTxt17Director
IRS990/Form990PartVIISectionAGrp/TitleTxt18Director
IRS990/Form990PartVIISectionAGrp/TitleTxt19Director
IRS990/Form990PartVIISectionAGrp/TitleTxt20Director
IRS990/Form990PartVIISectionAGrp/TitleTxt21Director
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IRS990/MissionDesc0See Schedule O for continuation. The purpose of the Kentucky Sheriffs Association shall be to encourage social, charitable, and educational activities among the Sheriffs To continue the education of the various Sheriffs and their Deputies within the Commonwealth of Kentucky in all phases of law enforcement practices, prodedure and technique To resist the constant
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IRS990/PrincipalOfficerNm0Charles L Korzenborn
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The constant efforts to curtail the efforts of Law Enforcement Officers to preserve law and order within the Commonwealth of Kentucky To educate the public in the observence of law and order, to do any and all things to promote the enforcement of law and order and the suppression of crime. The Kentucky Sheriffs Association will support the youth in the Commonwealth of Kentucky by sponsering the Kentucky Sheriffs Boys and Girls Ranch for the less fortunate.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The organization has individuals who have the right to participate in the organizations governance.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The organization has members who may elect one or more members of the governing body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Law changes at the annual conference are subject to approval by any Sheriff who is in good standings by paying their annual dues. Other than at the annual conference, the board of directors has final vote on all other issues.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The 990 is available for anyone to review and will receive a copy upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Whenever discussing or voting on matters relating to non-member entities with which a board member has a relationship, the board member shall disclose the nature of the relationship to the board. Theboard may ask the board member disclosing the relationship to refrain from voting in any matters relating to the organization and the non-member entity. The board shall have final authority to determine if a conflict of interest exist. In addition, every board member shall sign a conflict of interest acknowledgement annually that certifies that the member, A HAs received a copy of the ethics policy, B Willread aggreed policy, C Has agreed to comply with the policy. Furthermore, failure of any board to comply with the provisions of this ethics policy may constitute grounds for removal from the board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6The organization has members who may elect one or more members of the governing body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7The organization makes its bylaws and financial statements available to the public on their website.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Section 1, Line 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part IV, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, Line 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section A, Line 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, Line 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section B, Line 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section B, Line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part VI, Section C, Line 19
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false

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