Alabama Sheriffs Association

“A copy of the form 990 is made available to the executive committee of the association for review through the executive director.”

“No documents available to the public”

“No documents available to the public”

“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. Form 990, part vi, line 11b - organization's process to review form 990 no review was or will be conducted. Form 990, part vi, line 19 - governing documents disclosure explanation no documents available to the public”

“Schedule c: the accompanying schedule c for 2022 form 990 is being filed with respect to the response to the yes answer on part iv question 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 respect to each question. The required information would have been as follows and reported per cite: item (1) $263,036 (reported at part viii, line 1b, 2022 form 990); item (2a) zero, item (2c) zero (reported at part ix, line 11d, 2022 form 990), item (3) zero, item (4) zero and item (5) zero. In as much as these amounts are reported on the original 2022 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 receipts 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.”