West Virginia Sheriffs Association
Nonprofit profile at a glance
- EIN
- 550705534
- IRS 990-EZ coverage
- 2024–2024
- Forms available
- Form 990 2022, Form 990-EZ 2024
- Location
- Ripley, WV, USA
- Phone
- 3043452232
- Rating
- 84
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Scholarships, Student Financial Aid Services, Awards
Reported finances
- Revenue
- $91,993
- Expenses
- $121,839
- Assets
- $183,024
- Liabilities
- $1,271
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
5 people listed
Executive titles in this filing
- STEVE STEPHENS (PRESIDENT)
People named in this filing
- STEVE STEPHENS (PRESIDENT)
- JIM RIFFLE (SECRETART)
- ROBERT MATHENY (VICE PRESIDE)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To develop and maintain a representative organization of West Virginia sheriffis who will actively promote the common interest of the members with respect to state and local governmental agencies, the general public, and law enforcement supplier in a manner consistent with sound business management practices.
What it reported doing in 2024
Provided educational/training seminars for sheriffs and other staff relating to property assessment, change in local taxes, and violence against women act. Accomplished.
Operating model
- Revenue model
- Donor-supported. 100% of the money available for current operations came from contributions and gifts.
- 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
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Revenue has declined or grown slowly and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 96
- Transparency & Controls: 82
- Sustainability: 35
- Growth: 20
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 89.9%; rating input score 90
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: -32.4%; rating input score 17; 17th percentile among comparable filings
- Total-asset coverage ratio: 1.5; rating input score 58; 58th percentile among comparable filings
- Liabilities to assets ratio: 0.01; rating input score 30; 30th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: -19.9% per year; rating input score 0; 15th percentile among comparable filings
- Asset growth: 7.3% per year; rating input score 100; 65th percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 89.9% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 2 filed program accomplishments · $109K in reported program spending
- Leadership: top reported pay $0 · 5 people listed
- Consistency: 7 of 7 current checks pass
- Schedules: 2 filed schedules
- Contacts: How to reach this organization
- 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 — Growth: Revenue growth scored 0/100.
- High — Sustainability: Operating margin scored 17/100.
- Review — Sustainability: Total-asset coverage ratio scored 58/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 30/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.