Georgia Sheriffs' Association Inc

Nonprofit profile at a glance

EIN
580808948
IRS 990 coverage
2016–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
Madison, GA, USA
Phone
7709141076
Rating
65
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$3,425,924
Expenses
$3,138,616
Assets
$8,099,815
Liabilities
$2,477,667

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

Leadership & pay

31 people listed

Executive titles in this filing

  • SHERIFF JIMMY MCDUFFIE (ACTIVE PAST PRESIDENT)
  • SHERIFF STACY NICHOLSON (ACTIVE PAST PRESIDENT)
  • SHERIFF STACY JARRARD (ACTIVE PAST PRESIDENT)
  • SHERIFF WILEY GRIFFIN (ACTIVE PAST PRESIDENT)
  • SHERIFF STEVE WILSON (ACTIVE PAST PRESIDENT)
  • SHERIFF CARLTON SPEED (ACTIVE PAST PRESIDENT)

Highest reported compensation

  • J TERRY NORRIS (EXECUTIVE DIRECTOR): $208,818 total reported compensation
  • LYNN COLINA (COMPTROLLER): $163,347 total reported compensation

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

Overview

Mission

To train law enforcement agents.

What it reported doing in 2024

Conducted and provided 3,127 hours of training, education and conferences for 4,374 law enforcement officers and agents covering a wide array of subjects relevant to the law enforcement field.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 47
  • Transparency & Controls: 67
  • Accountability: 100
  • Sustainability: 58
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 50.1%; rating input score 50
  • Program expense ratio: 53.1%; rating input score 53
  • Fundraising efficiency: $3.68 raised per $1 spent on fundraising; rating input score 11; 11th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 13th percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd 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: 8.4%; rating input score 59; 59th percentile among comparable filings
  • Total-asset coverage ratio: 2.58; rating input score 70; 70th percentile among comparable filings
  • Liabilities to assets ratio: 0.31; rating input score 34; 34th percentile among comparable filings
  • Officer compensation ratio: 5.9%; rating input score 48; 48th percentile among comparable filings

Growth

  • Program expense growth: -0.4% per year; rating input score 0; 12th percentile among comparable filings
  • Revenue growth: 3.2% per year; rating input score 100; 29th percentile among comparable filings
  • Asset growth: 13.7% per year; rating input score 100; 71st percentile among comparable filings

Details

  • Where the money goes: 50.1% of revenue deployed · 53.1% of spending went to programs
  • Governance: 29 of 29 board members independent · 9 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $1.7M in reported program spending
  • Leadership: top reported pay $209K · 31 people listed · 2 of 6 pay-setting controls reported
  • Consistency: 32 of 33 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes executive pay
  • Filing history: 8 filing years from 2016 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 2 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.

Key Signals

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

  • Review — Financial Efficiency: Mission deployment rate scored 50/100.
  • Review — Financial Efficiency: Program expense ratio scored 53/100.
  • High — Financial Efficiency: Fundraising efficiency scored 11/100.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Sustainability: Operating margin scored 59/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 34/100.
  • Moderate — Sustainability: Officer compensation ratio scored 48/100.