National Sheriffs' Association

Nonprofit profile at a glance

EIN
530116293
IRS 990 coverage
2016–2024
Forms available
Form 990 2024
Location
Alexandria, VA, USA
Phone
9167984107
Rating
62
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$7,193,596
Expenses
$7,065,430
Assets
$4,868,829
Liabilities
$3,275,146

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

Leadership & pay

56 people listed

Executive titles in this filing

  • CHRIS WEST (PRESIDENT)
  • WILLIAM BOHNYAK (PAST PRESIDENT)
  • VERNON STANFORTH (PAST PRESIDENT)
  • DANNY GLICK (PAST PRESIDENT)
  • JOHN AUBREY (PAST PRESIDENT)
  • GREGORY CHAMPAGNE (PAST PRESIDENT)

Highest reported compensation

  • JONATHAN THOMPSON (CEO): $337,462 total reported compensation
  • TIM WOODS (COO): $305,065 total reported compensation
  • LINDSAY HOPKINS (DIRECTOR OF SPONSORSHIPS A): $210,703 total reported compensation

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

Overview

Mission

Through research and training nsa is able to pass on up to date information to law enforcement.

What it reported doing in 2024

Conferences and training: the association puts on several conferences and trainings throughout the year to educate law enforcement in the us.

Operating model

Revenue model
Earned-program. 97% of the money available for current operations came from fees and other program revenue.
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.

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 program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 52
  • Transparency & Controls: 61
  • Accountability: 91
  • Sustainability: 30
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 58.2%; rating input score 58
  • Program expense ratio: 59.5%; rating input score 60
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 7th percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • 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: 7 of 9 controls in place; rating input score 78
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 1.8%; rating input score 40; 40th percentile among comparable filings
  • Total-asset coverage ratio: 0.69; rating input score 25; 25th percentile among comparable filings
  • Liabilities to assets ratio: 0.67; rating input score 14; 14th percentile among comparable filings
  • Officer compensation ratio: 17.4%; rating input score 15; 15th percentile among comparable filings

Growth

  • Program expense growth: -1.9% per year; rating input score 0; 9th percentile among comparable filings
  • Revenue growth: 1.5% per year; rating input score 100; 18th percentile among comparable filings
  • Asset growth: 0.5% per year; rating input score 100; 14th percentile among comparable filings

Details

  • Where the money goes: 58.2% of revenue deployed · 59.5% of spending went to programs
  • Governance: 51 of 51 board members independent · 7 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $4.2M in reported program spending
  • Leadership: top reported pay $337K · 56 people listed · 1 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $1.2M reported
  • Consistency: 30 of 30 current checks pass
  • Schedules: 5 filed schedules · includes executive pay
  • Filing history: 7 filing years from 2016 to 2024
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • 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.
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 58/100.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 40/100.
  • High — Sustainability: Total-asset coverage ratio scored 25/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Liabilities to assets ratio scored 14/100.
  • High — Sustainability: Officer compensation ratio scored 15/100.