Florida Sheriffs Association Inc

Nonprofit profile at a glance

EIN
590708112
IRS 990 coverage
2009–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
Tallahassee, FL, USA
Phone
8508772165
Rating
80
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$18,879,274
Expenses
$14,945,558
Assets
$35,701,764
Liabilities
$2,241,649

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

29 people listed

Executive titles in this filing

  • BILL PRUMMELL (IMMEDIATE PAST PRESIDENT)
  • DENNIS LEMMA (PRESIDENT)
  • BILLY WOODS (VICE-PRESIDENT)
  • MATT DUNAGAN (EXECUTIVE DIRECTOR)
  • CHARLES STEVE CASEY (EXECUTIVE DIRECTOR (THRU 2/28/25))

Highest reported compensation

  • CHARLES STEVE CASEY (EXECUTIVE DIRECTOR (THRU 2/28/25)): $276,155 total reported compensation
  • SARRAH CARROLL (DEPUTY EX DIR): $223,290 total reported compensation
  • MATT DUNAGAN (EXECUTIVE DIRECTOR): $215,654 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of the Florida sheriffs association as a self-sustaining, charitable organization, is to foster the effectiveness of the office of sheriff through leadership, innovative practices, legislative initiatives, education and training.

What it reported doing in 2024

Training programs - the Florida sheriffs association provides a variety of management and technical training programs across the state for its members and other members of the law enforcement community. Training courses offer expertise in leadership, human resource/risk management, administrative management and other law-enforcement- and corrections-oriented areas of need for both certified and non-certified personnel. Fsa training programs are available both in person, at our annual conferences, and throughout the state and at our training facilities in tallahassee, as well as online. Sheriffs and their staffs can access online training and registration for classroom training through the Florida sheriffs training institute.

Operating model

Revenue model
Earned-program. 68% of the money available for current operations came from fees and other program revenue.
Distribution model
Hybrid. The nonprofit split its reported program spending across 79% for direct work, and 21% for grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 69
  • Transparency & Controls: 78
  • Accountability: 100
  • Sustainability: 71
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 67.8%; rating input score 68
  • Program expense ratio: 87.4%; rating input score 87
  • Fundraising efficiency: $4.38 raised per $1 spent on fundraising; rating input score 17; 17th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 86.7%; rating input score 87; 1st percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 99.5%; rating input score 99; 34th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 20.8%; rating input score 83; 83rd percentile among comparable filings
  • Total-asset coverage ratio: 2.39; rating input score 68; 68th percentile among comparable filings
  • Liabilities to assets ratio: 0.06; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 9.4%; rating input score 23; 23rd percentile among comparable filings

Growth

  • Program expense growth: 9.3% per year; rating input score 100; 68th percentile among comparable filings
  • Revenue growth: 8.6% per year; rating input score 100; 68th percentile among comparable filings
  • Asset growth: 6.1% per year; rating input score 100; 43rd percentile among comparable filings

Details

  • Where the money goes: 67.8% of revenue deployed · 87.4% of spending went to programs
  • Governance: 17 of 17 board members independent · 9 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $13.1M in reported program spending
  • Leadership: top reported pay $276K · 29 people listed · 3 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $1.6M reported
  • Consistency: 34 of 36 current checks pass · 2 findings to review
  • Schedules: 9 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 14 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 64 filed money-flow records
  • Related organizations: 3 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Fundraising efficiency scored 17/100.
  • High — Sustainability: Officer compensation ratio scored 23/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.