Mississippi Sheriffs Assoc Inc

Nonprofit profile at a glance

EIN
640688579
IRS 990 coverage
2025–2025
Forms available
Form 990 2025, Form 990-EZ 2024
Location
Jackson, MS, USA
Phone
6015035394
Rating
54
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$218,805
Expenses
$168,808
Assets
$110,835
Liabilities
$0

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

Leadership & pay

9 people listed

Executive titles in this filing

  • RANDY TUCKER (President)
  • PAUL MULLINS (Vice President)

Highest reported compensation

  • STACIE RUTLAND (Executive Dir.): $25,000 total reported compensation

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

Overview

Mission

The association was formed for the following purposes:1) to encourage and promote fair and efficient administration of criminal justice throughout Mississippi.2) to provide for the prompt exchange of information pertaining to the duties, methods and official practices of the members of the association, and to furnish advance notice concerning all matters which may violate state and federal laws or threaten injury to persons or property.3) to cooperate with public and private organization dedicated to the reduction of crime and improvement of law enforcement.4) to form and perpetuate an efficient organization of sheriffs, law enforcement, and other criminal justice agencies.5) to strive for the enactment of laws pertaining to the right of a sheriff to succeed himself or herself in office, to advocate sufficiently large budgets to provide all sheriffs with necessary crime detection and police equipment, workers' compensation insurance, liability insurance for property damage, automobile

What it reported doing in 2025

The organization provided conferences and arranged continuing education classes for the members. The organization also provided literature for the members on the latest developments in the industry.

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

MIXED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 65
  • Transparency & Controls: 79
  • Accountability: 0
  • Sustainability: 55
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 65.7%; rating input score 66
  • Program expense ratio: 85.2%; rating input score 85
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 87.5%; rating input score 88; 4th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 8th percentile among comparable filings
  • Governance controls: 0 of 7 controls in place; rating input score 0
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 22.9%; rating input score 74; 74th percentile among comparable filings
  • Total-asset coverage ratio: 0.66; rating input score 30; 30th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 14.8%; rating input score 23; 23rd percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 6.1% per year; rating input score 100; 53rd percentile among comparable filings
  • Asset growth: -11.5% per year; rating input score 0; 5th percentile among comparable filings

Details

  • Where the money goes: 65.7% of revenue deployed · 85.2% of spending went to programs
  • Governance: 0 of 9 board members independent · 0 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $169K in reported program spending
  • Leadership: top reported pay $25K · 9 people listed
  • Consistency: 16 of 17 current checks pass · 1 finding to review
  • Schedules: 1 filed schedules
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 6 of 6 not reported.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 30/100.
  • High — Sustainability: Officer compensation ratio scored 23/100.