Illinois Sheriffs' Association

Nonprofit profile at a glance

EIN
362055318
IRS 990 coverage
2010–2025
Forms available
Form 990 2025, Form 990-T 2023
Location
Springfield, IL, USA
Phone
2177532372
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Law Enforcement

Official website

Reported finances

Revenue
$1,641,350
Expenses
$1,665,058
Assets
$2,575,840
Liabilities
$758,565

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

17 people listed

Executive titles in this filing

  • ANDREW HIRES (PAST PRESIDENT)
  • NICHOLAS PETITGOUT (PRESIDENT)
  • MIKE DOWNEY (2ND VICE PRESIDENT)
  • J DEREK MORGAN (1ST VICE PRESIDENT)
  • JAMES KAITSCHUK (EXECUTIVE DIRECTOR)

Highest reported compensation

  • JAMES KAITSCHUK (EXECUTIVE DIRECTOR): $215,272 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To promote and provide assistance to county sheriffs of Illinois

What it reported doing in 2025

Associate membership fund provides community training, seminars, education and various other community services.

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 95% 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.

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: 50
  • Transparency & Controls: 77
  • Accountability: 100
  • Sustainability: 34
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 56%; rating input score 56
  • Program expense ratio: 53.5%; rating input score 54
  • Fundraising efficiency: $2.61 raised per $1 spent on fundraising; rating input score 7; 7th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 78th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 8 of 8 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: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -1.4%; rating input score 26; 26th percentile among comparable filings
  • Total-asset coverage ratio: 1.55; rating input score 56; 56th percentile among comparable filings
  • Liabilities to assets ratio: 0.29; rating input score 20; 20th percentile among comparable filings
  • Officer compensation ratio: 12.9%; rating input score 29; 29th percentile among comparable filings

Growth

  • Program expense growth: 12% per year; rating input score 100; 64th percentile among comparable filings
  • Revenue growth: 8.8% per year; rating input score 100; 56th percentile among comparable filings
  • Asset growth: -3.2% per year; rating input score 0; 8th percentile among comparable filings

Details

  • Where the money goes: 56% of revenue deployed · 53.5% of spending went to programs
  • Governance: 16 of 16 board members independent · 8 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $891K in reported program spending
  • Leadership: top reported pay $215K · 17 people listed · 2 of 6 pay-setting controls reported
  • Consistency: 34 of 34 current checks pass
  • Schedules: 6 filed schedules · includes grants and executive pay
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 56/100.
  • Review — Financial Efficiency: Program expense ratio scored 54/100.
  • High — Financial Efficiency: Fundraising efficiency scored 7/100.
  • High — Sustainability: Operating margin scored 26/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 56/100.
  • High — Sustainability: Liabilities to assets ratio scored 20/100.
  • High — Sustainability: Officer compensation ratio scored 29/100.