Civic Intelligence

Louisiana Sheriffs Association

EIN 72-6013158 • 501(c)6 • Baton Rouge, LA

Profile

To administer policies and legislation that will directly affect the operations of the state's sheriffs.

1175 Nicholson DriveBaton Rouge, LA 70802

n/A

Siviq Scores

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

Liabilities / Assets

74th percentile

0.45x

Higher debt load relative to assets than 74% of similar nonprofits.

501(c)6 • $10M-$25M nonprofits • Source year 2025

Liabilities / Revenue

89th percentile

1.21x

Higher debt load relative to revenue than 89% of similar nonprofits.

501(c)6 • $10M-$25M nonprofits • Source year 2025

Net Margin

73rd percentile

14%

Higher net margin than 73% of similar nonprofits.

501(c)6 • $10M-$25M nonprofits • Source year 2025

Top Officer Pay

8th percentile

$0

Higher top officer pay than 8% of similar nonprofits.

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

501(c)6 • $10M-$25M nonprofits • Source year 2025

Asset Growth

63rd percentile

8.3%

Faster asset growth than 63% of similar nonprofits.

501(c)6 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Revenue Growth

91st percentile

43%

Faster revenue growth than 91% of similar nonprofits.

501(c)6 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets74th percentile

Assets

Up

$12,861,468

Up $983,573 (+8.3%) from 2024

Liabilities

Up

$5,765,221

Up $97,521 (+1.7%) from 2024

Net Assets

Up

$7,096,247

Up $886,052 (+14%) from 2024

Operations
Liabilities / Revenue89th percentileNet Margin73rd percentile

Revenue

Up

$4,778,893

Up $1,447,576 (+43%) from 2024

Expenses

Up

$4,092,341

Up $1,077,356 (+36%) from 2024

Net Income

Up

$686,552

Up $370,220 (+117%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth63rd percentile

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

$15M$10M$5.0M$0Assets 2010: $5,113,249Liabilities 2010: $1,065,401Net Assets 2010: $4,047,8482010Assets 2011: $9,228,512Liabilities 2011: $4,274,947Net Assets 2011: $4,953,5652011Assets 2012: $10,959,070Liabilities 2012: $5,285,407Net Assets 2012: $5,673,6632012Assets 2013: $10,406,419Liabilities 2013: $3,998,233Net Assets 2013: $6,408,1862013Assets 2014: $10,907,803Liabilities 2014: $4,126,067Net Assets 2014: $6,781,7362014Assets 2015: $11,050,879Liabilities 2015: $4,257,696Net Assets 2015: $6,793,1832015Assets 2016: $11,095,960Liabilities 2016: $4,639,308Net Assets 2016: $6,456,6522016Assets 2017: $10,911,829Liabilities 2017: $4,537,786Net Assets 2017: $6,374,0432017Assets 2018: $10,969,334Liabilities 2018: $4,691,709Net Assets 2018: $6,277,6252018Assets 2019: $10,939,872Liabilities 2019: $5,050,141Net Assets 2019: $5,889,7312019Assets 2020: $11,138,889Liabilities 2020: $5,496,128Net Assets 2020: $5,642,7612020Assets 2021: $11,117,886Liabilities 2021: $5,390,239Net Assets 2021: $5,727,6472021Assets 2022: $10,648,767Liabilities 2022: $5,377,117Net Assets 2022: $5,271,6502022Assets 2023: $11,230,556Liabilities 2023: $5,505,443Net Assets 2023: $5,725,1132023Assets 2024: $11,877,895Liabilities 2024: $5,667,700Net Assets 2024: $6,210,1952024Assets 2025: $12,861,468Liabilities 2025: $5,765,221Net Assets 2025: $7,096,2472025

Highlighted filing

2025

Assets$12,861,468
Liabilities$5,765,221
Net Assets$7,096,247
Open 2025 Filing

Operations Trend

Revenue Growth91st percentile

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $4,674,3032010Expenses 2011: $4,788,9322011Expenses 2012: $2,832,9722012Revenue 2013: $2,385,173Expenses 2013: $1,705,271Net Income 2013: $679,9022013Revenue 2014: $3,541,947Expenses 2014: $3,270,678Net Income 2014: $271,2692014Revenue 2015: $3,073,847Expenses 2015: $2,977,406Net Income 2015: $96,4412015Revenue 2016: $2,588,345Expenses 2016: $2,823,581Net Income 2016: -$235,2362016Revenue 2017: $3,049,878Expenses 2017: $3,216,085Net Income 2017: -$166,2072017Revenue 2018: $3,113,641Expenses 2018: $3,173,729Net Income 2018: -$60,0882018Revenue 2019: $2,601,304Expenses 2019: $2,984,871Net Income 2019: -$383,5672019Revenue 2020: $3,357,321Expenses 2020: $3,635,205Net Income 2020: -$277,8842020Revenue 2021: $2,925,541Expenses 2021: $3,082,160Net Income 2021: -$156,6192021Revenue 2022: $3,964,926Expenses 2022: $3,881,504Net Income 2022: $83,4222022Revenue 2023: $3,250,282Expenses 2023: $2,947,182Net Income 2023: $303,1002023Revenue 2024: $3,331,317Expenses 2024: $3,014,985Net Income 2024: $316,3322024Revenue 2025: $4,778,893Expenses 2025: $4,092,341Net Income 2025: $686,5522025

Highlighted filing

2025

Revenue$4,778,893
Expenses$4,092,341
Net Income$686,552
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
$12,861,468
Liabilities
$5,765,221
Net assets
$7,096,247
Revenue
$4,778,893
Expenses
$4,092,341
Net income
$686,552
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.9$5.77$7.10$4.78$4.09$0.69
2024Detailed filing. Detailed filing data is available for this year.$11.9$5.67$6.21$3.33$3.01$0.32
2023Detailed filing. Detailed filing data is available for this year.$11.2$5.51$5.73$3.25$2.95$0.30
2022Detailed filing. Detailed filing data is available for this year.$10.6$5.38$5.27$3.96$3.88$0.08
2021Detailed filing. Detailed filing data is available for this year.$11.1$5.39$5.73$2.93$3.08$0.16
2020Detailed filing. Detailed filing data is available for this year.$11.1$5.50$5.64$3.36$3.64$0.28
2019Detailed filing. Detailed filing data is available for this year.$10.9$5.05$5.89$2.60$2.98$0.38
2018Detailed filing. Detailed filing data is available for this year.$11.0$4.69$6.28$3.11$3.17$0.06
2017Detailed filing. Detailed filing data is available for this year.$10.9$4.54$6.37$3.05$3.22$0.17
2016Detailed filing. Detailed filing data is available for this year.$11.1$4.64$6.46$2.59$2.82$0.24
2015Detailed filing. Detailed filing data is available for this year.$11.1$4.26$6.79$3.07$2.98$0.10
2014Summary only. Only limited summary data is available for this year.$10.9$4.13$6.78$3.54$3.27$0.27
2013Summary only. Only limited summary data is available for this year.$10.4$4.00$6.41$2.39$1.71$0.68
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.0$5.29$5.67$2.83
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.23$4.27$4.95$4.79
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.11$1.07$4.05$4.67
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Sep 25, 2025
Return Version
2024v5.2
Gross Receipts
$5,208,480
Mission and Program Overview

Mission

To administer policies and legislation that will directly affect the operations of the state's sheriffs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$3,096,894$4,036,734▲ $939,840
Land, Buildings, and Equipment, Net$4,165,842$3,983,885▼ $181,957
Investments Other Securities$3,615,122$3,963,030▲ $347,908
Savings and Temporary Cash Investments$588,641$617,044▲ $28,403
Pledges and Grants Receivable$162,424$148,524▼ $13,900
Prepaid Expenses and Deferred Charges$61,794$65,010▲ $3,216
Accounts Receivable$181,993$47,241▼ $134,752
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$11,877,895$12,861,468▲ $983,573
Other Assets Total$5,185$0▼ $5,185
Liabilities
Other Liabilities$3,130,616$3,318,377▲ $187,761
Deferred Revenue$2,491,057$2,431,057▼ $60,000
Accounts Payable and Accrued Expenses$46,027$15,787▼ $30,240
Total Liabilities$5,667,700$5,765,221▲ $97,521
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$6,210,195$7,096,247▲ $886,052
Total Net Assets Fund Balance$6,210,195$7,096,247▲ $886,052
Total Liabilities and Net Assets / Fund Balance$11,877,895$12,861,468▲ $983,573

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,414,106$1,915,319$5,329,425
Equipment$404,144$1,046,995$1,451,139
Other Land Buildings$21,535$252,629$274,164
Land$144,100-$144,100
Compensation and Service Providers
Top Officer Pay8th percentile

Board Members and Trustees

NameTitle
Sheriff Gerald Turlich1st V-president
Sheriff Jayson Richardson2nd V-president
Sheriff Kp GibsonPresident
Michael RanatzaExecutive Director
Sheriff Mark GarberSecretary
Sheriff Becket BreauxSergeant at Arm

Highest Paid Contractors

ContractorServicesLocationCompensation
G & J Bennett EnterpriseConsulting--
Revenue and Support

Revenue Composition

Contributions and Grants
$4,605,580
Program Service Revenue
$0
Investment Income
$173,313
Other Revenue
$0
All Other Contributions
$1,930,516
Change in Net Assets
$686,552
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,394,924
Salaries, Compensation, and Employee Benefits$1,697,417
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$507,864$261,627-$769,491
Conferences and Meetings$402,722$184,913-$587,635
Other Employee Benefits$347,941$186,225-$534,166
Depreciation Depletion$183,269$103,088-$286,357
Pension Plan Contributions$138,952$71,582-$210,534
All Other Expenses$111,133$62,515-$173,648
Current Officers, Directors, Trustees, and Key Employees$110,828$57,093-$167,921
Office Expenses$64,697$36,392-$101,089
Other Expenses$62,252$35,016-$97,268
Travel$51,783$29,127-$80,910
Advertising$44,697$25,142-$69,839
Insurance$39,290$22,101-$61,391
Occupancy$32,093$18,051-$50,144
Fees for Services Accounting$22,800$12,825-$35,625
Fees for Services Legal$19,605$11,028-$30,633
Payroll Taxes$10,101$5,204-$15,305
Fees for Services Lobbying$4,965$2,793-$7,758
Total Functional Expenses$2,679,656$1,412,685$0$4,092,341
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
In-house lobbying only
No
Subject to proxy tax
Yes
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Benefit Obligation$3,277,337
Compensated Absences$41,038
Rounding$2
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
No
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
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

“The board of directors has voted to charge the executive committe of the board with the duty to review the form 990 prior to its filing.”

Form 990, Part VI, Section B, Line 15A

“The executive director's salary is reviewed by the board annually.”

Form 990, Part VI, Section C, Line 19

“Governing documents, policies, and financial statements are available upon request.”

Filing and Contact Details

Filer

Filer Name
Louisiana Sheriffs Association
EIN
72-6013158
Phone
2253438402
Address
1175 NICHOLSON DRIVE, BATON ROUGE, LA 70802

Signing Officer

Name
Kevin Cobb
Title
Executive Director
Signed
2025-09-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kevin Cobb
Formed
1945
Legal Domicile
La
Voting Board Members
14
Independent Board Members
14
Employees
12

Preparer

Firm
Diez Dupuy & Ruiz LLC
Address
1124 S Burnside Ave, Gonzales, LA 70737
Preparer
Nikki L Dupuy
Phone
2252285800
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

“The Louisiana Sheriff's Association accounts for income taxes in accordance with income tax accounting guidance included in the Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC).The Louisiana Sheriff's Association is a non-profit organization that is exempt from taxes under Section 50l(c)(6) of the Internal Revenue Code and classified by the Internal Revenue Service as other than a private foundation. Therefore, the Association has not recorded a provision for income taxes in the accompanying financial statements and the Association does not have any uncertain tax positions. The Association files a federal income tax return under U.S. federal tax jurisdiction.”

Raw XML AppendixShowing 400 of 409 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/Form990PartVIISectionAGrp/TitleTxt11ST V-PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt22ND V-PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3SERGEANT AT ARM
IRS990/Form990PartVIISectionAGrp/TitleTxt4Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt5EXECUTIVE DIRECTOR
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IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt0211616
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0211616
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IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt03963030
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IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt04
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IRS990/LandBldgEquipCostOrOtherBssAmt07198828
IRS990/LegalDomicileStateCd0LA
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0429587
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt01946709
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO ADMINISTER POLICIES AND LEGISLATION THAT WILL DIRECTLY AFFECT THE OPERATIONS OF THE STATE'S SHERIFFS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt06210195
IRS990/NetAssetsOrFundBalancesEOYAmt07096247
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0-38303
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-38303
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0199500
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt06210195
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt07096247
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt018051
IRS990/OccupancyGrp/ProgramServicesAmt032093
IRS990/OccupancyGrp/TotalAmt050144
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt036392
IRS990/OfficeExpensesGrp/ProgramServicesAmt064697
IRS990/OfficeExpensesGrp/TotalAmt0101089
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt05185
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0186225
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0347941
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0534166
IRS990/OtherExpensesGrp/Desc0GRANT EXPENSES
IRS990/OtherExpensesGrp/Desc1CONTRACT LABOR
IRS990/OtherExpensesGrp/Desc2TASK FORCE
IRS990/OtherExpensesGrp/Desc3LACCIE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0145858
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt177923
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt264182
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt335016
IRS990/OtherExpensesGrp/ProgramServicesAmt0259302
IRS990/OtherExpensesGrp/ProgramServicesAmt1151261
IRS990/OtherExpensesGrp/ProgramServicesAmt2114101
IRS990/OtherExpensesGrp/ProgramServicesAmt362252
IRS990/OtherExpensesGrp/TotalAmt0405160
IRS990/OtherExpensesGrp/TotalAmt1229184
IRS990/OtherExpensesGrp/TotalAmt2178283
IRS990/OtherExpensesGrp/TotalAmt397268
IRS990/OtherLiabilitiesGrp/BOYAmt03130616
IRS990/OtherLiabilitiesGrp/EOYAmt03318377
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0261627
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0507864
IRS990/OtherSalariesAndWagesGrp/TotalAmt0769491
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt05204
IRS990/PayrollTaxesGrp/ProgramServicesAmt010101
IRS990/PayrollTaxesGrp/TotalAmt015305
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt071582
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0138952
IRS990/PensionPlanContributionsGrp/TotalAmt0210534
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0162424
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0148524
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt061794
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt065010
IRS990/PrincipalOfficerNm0KEVIN COBB
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActy2Grp/Desc0CONFERENCE AND SPECIAL EVENTS - ANNUAL TRAINING CONFERENCE AND EXHIBITION FOR LOUISIANA SHERIFF'S ASSOCIATION (LSA) SHERIFF'S AND WARDENS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0376190
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt03140421
IRS990/PYInvestmentIncomeAmt0190896
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt01515702
IRS990/PYRevenuesLessExpensesAmt0316332
IRS990/PYSalariesCompEmpBnftPaidAmt01499283
IRS990/PYTotalExpensesAmt03014985
IRS990/PYTotalRevenueAmt03331317
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0686552
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0true
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0588641
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0617044
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/Form1120POLFiledInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0false
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt03414106
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01915319
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt05329425
IRS990ScheduleD/EquipmentGrp/BookValueAmt0404144
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01046995
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01451139
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0144100
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0144100
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt021535
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0252629
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0274164
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03277337
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt141038
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt22
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED BENEFIT OBLIGATION
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1COMPENSATED ABSENCES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Rounding
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Louisiana Sheriff's Association accounts for income taxes in accordance with income tax accounting guidance included in the Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC).The Louisiana Sheriff's Association is a non-profit organization that is exempt from taxes under Section 50l(c)(6) of the Internal Revenue Code and classified by the Internal Revenue Service as other than a private foundation. Therefore, the Association has not recorded a provision for income taxes in the accompanying financial statements and the Association does not have any uncertain tax positions. The Association files a federal income tax return under U.S. federal tax jurisdiction.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03983885
IRS990ScheduleD/TotalBookValueSecuritiesAmt03963030
IRS990ScheduleD/TotalLiabilityAmt03318377
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD OF DIRECTORS HAS VOTED TO CHARGE THE EXECUTIVE COMMITTE OF THE BOARD WITH THE DUTY TO REVIEW THE FORM 990 PRIOR TO ITS FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE EXECUTIVE DIRECTOR'S SALARY IS REVIEWED BY THE BOARD ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt011877895
IRS990/TotalAssetsEOYAmt012861468
IRS990/TotalAssetsGrp/BOYAmt011877895
IRS990/TotalAssetsGrp/EOYAmt012861468
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt04605580
IRS990/TotalEmployeeCnt012
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt01412685
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02679656
IRS990/TotalFunctionalExpensesGrp/TotalAmt04092341
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt05667700
IRS990/TotalLiabilitiesEOYAmt05765221
IRS990/TotalLiabilitiesGrp/BOYAmt05667700
IRS990/TotalLiabilitiesGrp/EOYAmt05765221
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt06210195
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt07096247
IRS990/TotalProgramServiceExpensesAmt02679656
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0211616
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0-38303
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt04778893
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt011877895
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt012861468
IRS990/TravelGrp/ManagementAndGeneralAmt029127
IRS990/TravelGrp/ProgramServicesAmt051783
IRS990/TravelGrp/TotalAmt080910
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt014
IRS990/VotingMembersIndependentCnt014
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KEVIN COBB
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LOUISIANA SHERIFFS ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0LOUI
ReturnHeader/Filer/EIN0726013158
ReturnHeader/Filer/PhoneNum02253438402
ReturnHeader/Filer/USAddress/AddressLine1Txt01175 NICHOLSON DRIVE
ReturnHeader/Filer/USAddress/CityNm0BATON ROUGE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0LA
ReturnHeader/Filer/USAddress/ZIPCd070802
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0813313239
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Diez Dupuy & Ruiz LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01124 S Burnside Ave
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Gonzales

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