Alabama Sheriffs Association

“Part vi, item 8: the association keeps contemporaneous documents of its proceedings through int executive director whether it be in general session, special session or executive session. All appointed committee chairmen are encouraged to provide summary reports to the executive director for communication to the body or when call upon in session by the association. Part vi, item 11: a copy of the form 990 is made available to the executive committee of the association for review through the executive director. Part vi, items 12, 13 and 14: the association continues to retain draft copies of the policies on governance and conflicts which have been distributed for review. Any final action is pending with respect on formal adoption of the same by the membership. Part vi, item 19: relative to the adoption of the previously referenced policies, the course of action would be that upon presentation of a reasonable request (non-frivolous in nature) made in writing to the association through its executive director. As the association is a small non-profit with limited staff the intent of such request needs to be evaluated to timely meet the compliance of the request so as not to disrupt the normal daily operation of services to the association's membership.”

“No review was or will be conducted.”

“No documents available to the public”

“Part 1, item 1 and part iii, item 1: the association's mission and purpose is: to provide and foster the enforcement of law and order; to suppress crime; to devise means for the speedy apprehension of criminals; to develop and discuss methods to better conduct the performance of the office of sheriff and the duties prescribed to that office; to improve the duties of the office so as to encourage social, charitable and educational activities among the sheriffs and the public as well; to better establish the confidence of the public to the service dedicated to the protection of life and property; to enable the sheriffs of alabama to render better service to their respective counties within alabama from which each obtains authority to serve, to educate the public generally, and the juveniles especially, in the benefits derived from the observance of the law by the publication of books, booklets, pamphlets and other items of information or communication. Schedule c: the accompanying schedule c for 2020 form 990 is being filed with respect to the response to the yes answer on part iv question 5 and that the association collects annual membership dues and special assessments to the individual sheriffs for the purpose to carry out law enforcement provided under laws of alabama. Thus part iii-b of schedule c was checked with response to each question. The required information would have been as follows and reported per cite: item (1) 386,077 (reported at part viii, line 1b, 2020 form 990); item (2a) zero, item (2c) zero (reported at part ix, line 11d, 2020 form 990), item (3) zero, item (4) zero and item (5) zero. In as much as these amounts are reported on the original 2020 form 990, the filing of the supplemental schedule c is a duplication within the filing process which is not merited. The association files in this manner to make notice that the "2,000 or less" is really zero, there are no direct expenses of this classification. Thus in summary, no lobbying expenses being made directly by the association, however the association has retained legal counsel to review proposed legislation and advise on matter which may materially alter the association's operations as well as the operational conduct of individual members (the sheriff of each county) in their officially prescribed capacity serving in the office of the sheriff under the laws of alabama.”

“Part xii - financial statements and reporting: the financial statements of the association are not audited, however a disclosure is being made via this statement that the association has elected to file the result of its financial operations under section 501(c)(6) of the irc and the excess of reciepts over expenditures is non taxable as income. Also it has been determined that no form 990-t is required to be filed in that the association had no unrelated business gross income or any ubi exceeding 1,000 per disclosure as referenced in part v, item 3.”