Buckeye State Sheriffs' Association

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To promote law enforcement in the State of ohio through programs and publications.

Form 990 Part I, line 1, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 31-4137590) · Dispute this line
501(c)(4) social-welfare organization; gifts are not tax-deductible as charitable contributions.
63¢ of each $1 spent went to programs.
$229K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(4)
not on the IRS revocation list
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
The IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
The latest return is for FY2024, 2 tax years back.
IRS e-file · Filing history
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $18K a year · 2% of revenue · last 5 filings
A surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
63%
of spending
63% of spending went to programs.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$229K
to officers and key staff · 16% of spending
Pay to officers and key staff is 16% of spending.
Part VII, Section A
12.6 mo
of spending, in cash
12.6 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Liabilities are 0% of assets.
Pt X · Ln 26
Independent board members
19
of 19 voting members
19 of 19 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$1.4M
+15% vs prior year
Spent
$1.4M
To programs
63%
Net assets
$1.5M
By yearFY2020–FY2024
Revenue
$1.4M
FY2024▲ +15%
Tap a bar for its year
Revenue by fiscal year
FY2020$844K
FY2021$1.1M
FY2022$1.2M
FY2023$1.2M
FY2024$1.4M
Expenses
$1.4M
FY2024▲ +17%
Tap a bar for its year
Expenses by fiscal year
FY2020$832K
FY2021$1.1M
FY2022$1.1M
FY2023$1.2M
FY2024$1.4M
Net assets
$1.5M
FY2024▲ +0.5%
Tap a bar for its year
Net assets by fiscal year
FY2020$1.4M
FY2021$1.5M
FY2022$1.5M
FY2023$1.5M
FY2024$1.5M

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jan 1942.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

63 cents of each dollar spent went to programs.

Program services 63% · $880K Management & general 28% · $389K Fundraising 10% · $139K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

21 people listed on the 990; $229K paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation
Executive Director
$131,219Pt VII · Sec A
Assistant Executive Direct
$97,889Pt VII · Sec A
Second Vice President
$0Pt VII · Sec A
Third Vice President
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Executive Secretary
$0Pt VII · Sec A
Director-At-Large
$0Pt VII · Sec A
Ne District Sheriff Director
$0Pt VII · Sec A

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Robert a Cornwell$131,219$127,467———
Robert Cornwell——$122,986$123,789$121,417
Mona L Cornwell$97,889$89,691$86,647$85,247$80,797

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Buckeye State Sheriffs' Association executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Promotes Ohio law enforcement through programs and publications.

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3 programs · $543K · in their own filed words · FY2024
01

The association has educational conferences that provide educational information for sheriffs and deputies to keep abreast of the latest advancement in law enforcement techniques, technology, legal precedent, legislative action, and training.

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 31-4137590) · Dispute this line
$256Kprogram expense
02

The association publishes a variety of different publications promoting law enforcement in the state of ohio. These educational and promotional materials are sent out to all members throughout the year.

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 31-4137590) · Dispute this line
$215Kprogram expense
03

The association provides funding for various insurance benefits for their members.

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 31-4137590) · Dispute this line
$72Kprogram expense

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$1.4M
Ln 12
Fees for servicesLn 2g$1.2M
Gifts and grantsLn 1h$102K
Other incomeLn 4–11$35K
Money outPt IX
$1.4M
Ln 25
Programscol B$880K
Managementcol C$389K
Fundraisingcol D$139K
Owns and owesPt X
$1.5M
net assets · Ln 32
Cash and savingsLn 1–2$1.5M
Total assetsLn 16$1.5M
LiabilitiesLn 26$0
PeoplePt VI, VII
21
listed · VII A
PaidVII A2
Voting boardVI 1a19
IndependentVI 1b19
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$102K
Fees for servicesLn 2g$1.2M
Investment incomeLn 3$28K
Other incomeLn 4–11$35K
Total revenueLn 12$1.4M
Assets in detailPt X, end of year
CashLn 1$781K
SavingsLn 2$696K
Cash and savings togetherLn 1–2$1.5M
Land, buildings, equipmentLn 10c$24K
Other assetsLn 15$18K
Total assetsLn 16$1.5M
LiabilitiesLn 26$0
Net assetsLn 32$1.5M
OperationsPt I, VI
EmployeesI 52
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$1.5M$1.5M
Land, buildings, equipmentLn 10c$31K$24K
Total assetsLn 16$1.5M$1.5M
LiabilitiesLn 26$0$0
Net assetsLn 32$1.5M$1.5M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Benefits paid to or for membersLn 4$72K$72K
Pay of officers and key staff (Part IX, line 5)Ln 5$229K$115K$115K
Other salaries and wagesLn 7$24K$12K$12K
Other employee benefitsLn 9$56K$10K$46K
Payroll taxesLn 10$22K$11K$11K
Management feesLn 11a$28K$28K
Legal feesLn 11b$10K$10K
Accounting feesLn 11c$15K$15K
Lobbying feesLn 11d$57K$57K
Other fees for servicesLn 11g$5K$5K
Advertising and promotionLn 12$148K$9K$139K
Office expensesLn 13$85K$49K$36K
Information technologyLn 14$14K$14K
OccupancyLn 16$124K$55K$68K
TravelLn 17$18K$18K
Conferences, conventions and meetingsLn 19$275K$275K
Depreciation, depletion and amortizationLn 22$7K$7K
InsuranceLn 23$3K$3K
Other expenses (24a–d)Ln 24$215K$215K
Total functional expensesLn 25$1.4M$880K$389K$139K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest ViewingFiled with the IRS Nov 14, 2025 $1.4M$1.4M$8K$1.5M 990 PDF
FY2023Filed with the IRS Nov 14, 2024 $1.2M$1.2M$24K$1.5M 990 PDF
FY2022Filed with the IRS Nov 15, 2023 $1.2M$1.1M$23K$1.5M 990 PDF
FY2021Filed with the IRS Nov 15, 2022 $1.1M$1.1M$22K$1.5M 990 PDF
FY2020Filed with the IRS Nov 5, 2021 $844K$832K$11K$1.4M 990 PDF

Schedules filed Part IV

A · Public support I · Grants O · Explanations
See the full FY2024 990
Part I · Summary $1,415,806 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $87,180$102,333
I-9 Program service revenuePrior year $1,090,101$1,249,640
I-10 Investment incomePrior year $20,672$28,384
I-11 Other revenuePrior year $30,750$35,449
I-12 Total revenuePrior year $1,228,703$1,415,806
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $72,964$71,987
I-15 Salaries and benefitsPrior year $264,633$331,122
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $866,930$1,004,503
I-18 Total expensesPrior year $1,204,527$1,407,612
I-19 Revenue less expensesPrior year $24,176$8,194
Part VI · Governance 19 of 19 board members independent, 4 to look at
VI-1a Voting members of the governing body19
VI-1b Independent voting members19
VI-2 Family or business relationship among officers or directorsYes
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $1,415,806 across 8 lines filed
VIII-1f All other contributions, gifts and grants$102,333
VIII-1h Total contributions, gifts and grants$102,333
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,249,640$1,249,640
VIII-3 Investment incomeExcluded from tax $28,384$28,384
VIII-5 RoyaltiesExcluded from tax $25,494$25,494
VIII-8 Net income from fundraising eventsExcluded from tax $4,334$4,334
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $5,621$5,621
VIII-12 Total revenueRelated to mission $1,255,261 · Unrelated business $0 · Excluded from tax $58,212$1,415,806
Part IX · Statement of functional expenses $1,407,612 across 19 lines filed
IX-4 Benefits paid to or for membersPrograms $71,987$71,987
IX-5 Pay of officers and key staff (Part IX, line 5)Programs $114,554 · Management $114,554$229,108
IX-7 Other salaries and wagesPrograms $12,156 · Management $12,156$24,312
IX-9 Other employee benefitsPrograms $9,770 · Management $45,844$55,614
IX-10 Payroll taxesPrograms $11,044 · Management $11,044$22,088
IX-11a Management feesManagement $28,000$28,000
IX-11b Legal feesManagement $10,243$10,243
IX-11c Accounting feesManagement $14,641$14,641
IX-11d Lobbying feesPrograms $56,630$56,630
IX-11g Other fees for servicesManagement $5,200$5,200
IX-12 Advertising and promotionPrograms $8,795 · Fundraising $139,037$147,832
IX-13 Office expensesPrograms $49,093 · Management $35,792$84,885
IX-14 Information technologyManagement $13,863$13,863
IX-16 OccupancyPrograms $55,216 · Management $68,427$123,643
IX-17 TravelManagement $18,182$18,182
IX-19 Conferences, conventions and meetingsPrograms $275,245$275,245
IX-22 Depreciation, depletion and amortizationManagement $7,266$7,266
IX-23 InsuranceManagement $3,416$3,416
IX-24 Other expenses (24a–d)Programs $215,457$215,457
IX-25 Total functional expensesPrograms $879,947 · Management $388,628 · Fundraising $139,037$1,407,612
Part X · Balance sheet $1,518,485 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $769,439$781,260
X-2 Savings and temporary cash investmentsStart of year $692,133$695,772
X-10c Land, buildings and equipment, netStart of year $31,205$23,939
X-15 Other assetsStart of year $17,514$17,514
X-16 Total assetsStart of year $1,510,291$1,518,485
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $1,510,291$1,518,485
X-32 Total net assets or fund balancesStart of year $1,510,291$1,518,485
X-33 Total liabilities and net assetsStart of year $1,510,291$1,518,485
Part XI · Reconciliation of net assets $1,518,485 net assets at year end
XI-1 Total revenue$1,415,806
XI-2 Total expenses$1,407,612
XI-3 Revenue less expenses$8,194
XI-4 Net assets at start of year$1,510,291
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,518,485

Form 990 e-file FY2024 from the IRS (about our sources) · Classification, formation year and address from the IRS Business Master File

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