Missouri Sheriffs' Association and Training Academy
Nonprofit profile at a glance
- EIN
- 436050343
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024, Form 990-T 2024
- Location
- Jefferson City, MO, USA
- Phone
- 5736355925
- Rating
- 73
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Law Enforcement
Reported finances
- Revenue
- $1,533,769
- Expenses
- $1,707,265
- Assets
- $1,698,311
- Liabilities
- $203,389
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
26 people listed
Executive titles in this filing
- STEVE PELTON (PRESIDENT)
Highest reported compensation
- KEVIN MERRITT (EXECUTIVE DI): $127,612 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 Missouri sheriffs' association is a non-profit organization with a misson to support the office of sheriff through training and technical assistance, in its efforts to make communities a safer, more enjoyable place to live, to work and to raise a family. The association provides statewide training and technical assistance to the office of sheriff. In addition to educational programs, the association also provides benevolent support in the case of an unfortunate on duty loss of a sheriff.
What it reported doing in 2024
The msa training program consists of separate elements: (1) a state licensed, statewide, basic peace officer training elements where individuals attend what is commonly referred to as the "police academy". Training at the academy includes peace officer training as well as preparing the participant to take the state licensing exam. (2) the continuing education element provides existing licensed peace officers, including sheriffs, education that qualifies for the state mandated continuing education which allows them to retain their state issued peace office license (3) an additional 20 hours of annual, state mandated education specifically required for sheriffs' in Missouri (4) training conferences where sheriffs, chief deputies, jail administrators and administrative assistants come together for training, updates and information relating to their respective job duties.
Operating model
- Revenue model
- Earned-program. 73% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 99% 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 a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 66
- Transparency & Controls: 93
- Accountability: 79
- Sustainability: 30
- Growth: 20
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 77.7%; rating input score 78
- Program expense ratio: 69.4%; rating input score 69
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: 100%; rating input score 100; 76th percentile among comparable filings
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 4 of 8 controls in place; rating input score 50
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -11.3%; rating input score 16; 16th percentile among comparable filings
- Total-asset coverage ratio: 0.99; rating input score 42; 42nd percentile among comparable filings
- Liabilities to assets ratio: 0.12; rating input score 40; 40th percentile among comparable filings
- Officer compensation ratio: 7.5%; rating input score 45; 45th percentile among comparable filings
Growth
- Program expense growth: -4.1% per year; rating input score 0; 9th percentile among comparable filings
- Revenue growth: -8.7% per year; rating input score 0; 3rd percentile among comparable filings
- Asset growth: 3.7% per year; rating input score 100; 33rd percentile among comparable filings
Details
- Where the money goes: 77.7% of revenue deployed · 69.4% of spending went to programs
- Governance: 24 of 24 board members independent · 4 of 8 filing controls reported
- Programs: 3 filed program accomplishments · $1.2M in reported program spending
- Leadership: top reported pay $128K · 26 people listed
- Consistency: 31 of 31 current checks pass
- Schedules: 6 filed schedules · includes grants
- Filing history: 11 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- Related organizations: 1 filed related-organization link
- 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 — Accountability: Governance controls: 3 of 7 not reported.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Operating margin scored 16/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 42/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 40/100.
- Moderate — Sustainability: Officer compensation ratio scored 45/100.