philanthropy.org | 990 Resource | FAQ Verify yourself
Sign in

Indiana Sheriffs' Association INC

Tax-deductible

Avon, IN501(c)(3)Crime & Legal EIN 35-1320956Revenue $3.5M in FY2024

On file with the IRS7124 E County Road 150 S Ste B, 46123-2001 · Avon, INTax-exempt since Feb 1978Publicly supported charity — 170(b)(1)(A)(vi)

Claim this org

(tell your story, add context, and more)

What claiming does How does your 990 look to donors? Take the 10-Question Audit

Provide training and education to sheriffs and departmental personnel and distribute educational materials to the public.

501(c)(3) charity; gifts are tax-deductible.
57¢ of each $1 spent went to programs.
Run by 6 volunteers and 6 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $391K a year · 12% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
57%
of spending
Worth a look: 57% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$147K
to officers and key staff · 5% of spending
Top officer’s pay higher than 61% of similar orgs
Looks good: pay to officers and key staff is 5% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
3 mo
of spending, in cash
Plus $2.1M in investments, Pt X · Ln 11–13
Looks good: 3.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $35
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$763K
18% of total assets
Looks good: liabilities are 18% of assets; 50% or less.
Pt X · Ln 26
Independent board members
25
of 25 voting members
Looks good: 25 of 25 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$3.5M
+16% vs prior year
Spent
$3.0M
To programs
57%
Net assets
$3.5M
By yearFY2020–FY2024
Revenue
$3.5M
FY2024▲ +16%
Tap a bar for its year
Revenue by fiscal year
FY2020$2.6M
FY2021$3.7M
FY2022$3.6M
FY2023$3.0M
FY2024$3.5M
Expenses
$3.0M
FY2024▲ +20%
Tap a bar for its year
Expenses by fiscal year
FY2020$2.2M
FY2021$3.3M
FY2022$3.3M
FY2023$2.5M
FY2024$3.0M
Net assets
$3.5M
FY2024▲ +16%
Tap a bar for its year
Net assets by fiscal year
FY2020$1.9M
FY2021$2.3M
FY2022$2.5M
FY2023$3.0M
FY2024$3.5M

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

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Feb 1978.

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

Where the money goes

57 cents of each dollar spent went to programs.

Program services 57% · $1.7M Management & general 30% · $918K Fundraising 13% · $396K

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

Something off? Claim to add context

Who runs it and what they're paid

26 people listed on the 990; $147K paid to officers and key staff.

Part VII, Section A · reportable compensation
Stephen P Luce
Executive Di
$146,527Pt VII · Sec A
Gary Allison
Board Member
$0Pt VII · Sec A
Jerry Asher
1 Year Trust
$0Pt VII · Sec A
Jerrod Baugh
Board Member
$0Pt VII · Sec A
Eric Beer
Board Member
$0Pt VII · Sec A
Mike Branham
Board Member
$0Pt VII · Sec A
Shannon Cothran
Board Member
$0Pt VII · Sec A
Anthony Harris
Board Memebe
$0Pt VII · Sec A

Stephen P Luce’s $147K as Executive Di is at the 61st percentile of top reported officer pay among 1147 $1–10M crime & legal nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Stephen P Luce$146,527$142,224$136,696$131,434$132,512

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 Indiana Sheriffs' Association INC executive salaries →

On this list? Claim this org

Something off? Claim to add context

Questions the 990 asks

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

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Trains sheriffs and staff, and educates the public with materials.

Questions for Indiana Sheriffs' Association INC

Tap to ask. Indiana Sheriffs' Association INC sees how many people are interested.

Your first name shows with your question. Indiana Sheriffs' Association INC answers here, for everyone.

Provided by the organization

Know this org? Add your story

3 programs · $746K · in their own filed words · FY2024
01

Training programs for law enforcement officers law enforcement career camp for high school students education brochures & supplies for the general public

$485Kprogram expense
02

Conferences, meetings, and education of sheriffs and deputies.

$233Kprogram expense
03

Scholarships for youth.

$28Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2024
William H & Brenda L Culpepper Family FoundationFY2024$35
Total grants receivedfrom 1 funder$35
Grants paid · 5 grants · $135K · 2020–2024
Unitemized GrantFY2024$28,500
Unitemized GrantFY2023$25,500
Unitemized GrantFY2022$27,750
Unitemized GrantFY2021$25,500
Unitemized GrantFY2020$27,750

By the numbers

The FY2024 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$3.5M
Ln 12
Gifts and grantsLn 1h$2.0M
Fees for servicesLn 2g$1.3M
Investment incomeLn 3$135K
Money outPt IX
$3.0M
Ln 25
Programscol B$1.7M
Managementcol C$918K
Fundraisingcol D$396K
Owns and owesPt X
$3.5M
net assets · Ln 32
Cash and savingsLn 1–2$850K
Total assetsLn 16$4.2M
LiabilitiesLn 26$763K
PeoplePt VI, VII
26
listed · VII A
PaidVII A1
Voting boardVI 1a25
IndependentVI 1b25
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$2.0M
Fundraising eventsLn 1c$808K
Fees for servicesLn 2g$1.3M
Investment incomeLn 3$135K
Other incomeLn 4–11$72K
Gains on assetsLn 7−$270
Total revenueLn 12$3.5M
Assets in detailPt X, end of year
CashLn 1$850K
Cash and savings togetherLn 1–2$850K
InvestmentsLn 11–13$2.1M
Land, buildings, equipmentLn 10c$1.1M
Other assetsLn 15$41K
Total assetsLn 16$4.2M
LiabilitiesLn 26$763K
Net assetsLn 32$3.5M
OperationsPt I, VI
EmployeesI 56
VolunteersI 66
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$850K$850K
InvestmentsLn 11–13$1.5M$2.1M
Land, buildings, equipmentLn 10c$1.2M$1.1M
Total assetsLn 16$3.9M$4.2M
LiabilitiesLn 26$906K$763K
Net assetsLn 32$3.0M$3.5M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$28K$28K
Benefits paid to or for membersLn 4$25K$25K
Pay of current officers, directors and key staffLn 5$147K$79K$53K$15K
Other salaries and wagesLn 7$307K$111K$166K$31K
Pension plan contributionsLn 8$52K$28K$19K$5K
Other employee benefitsLn 9$81K$46K$29K$6K
Payroll taxesLn 10$35K$13K$19K$4K
Accounting feesLn 11c$41K$15K$24K$2K
Lobbying feesLn 11d$117K$23K$88K$6K
Professional fundraising feesLn 11e$309K$309K
Other fees for servicesLn 11g$736$257$442$37
Office expensesLn 13$38K$25K$10K$4K
Information technologyLn 14$11K$7K$4K$552
OccupancyLn 16$8K$4K$3K$383
TravelLn 17$28K$20K$7K$1K
Conferences, conventions and meetingsLn 19$258K$233K$25K
InterestLn 20$21K$12K$6K$3K
Depreciation, depletion and amortizationLn 22$62K$34K$19K$9K
InsuranceLn 23$13K$13K
Other expenses (24a–d)Ln 24$1.3M$1.0M$247K
All other expensesLn 24e$198K$12K$186K
Total functional expensesLn 25$3.0M$1.7M$918K$396K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $3.5M$3.0M$483K$3.5M 990 PDF
FY2023 $3.0M$2.5M$521K$3.0M 990 PDF
FY2022 $3.6M$3.3M$216K$2.5M 990 PDF
FY2021 $3.7M$3.3M$374K$2.3M 990 PDF
FY2020 $2.6M$2.2M$358K$1.9M 990 PDF

More to add? Claim this org

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $3,518,458 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,879,503$2,023,831
I-9 Program service revenuePrior year $977,969$1,288,097
I-10 Investment incomePrior year $149,111$134,552
I-11 Other revenuePrior year $35,945$71,978
I-12 Total revenuePrior year $3,042,528$3,518,458
I-13 Grants and similar amounts paidPrior year $25,500$28,500
I-14 Benefits paid to membersPrior year $12,500$25,000
I-15 Salaries and benefitsPrior year $613,118$621,790
I-16a Professional fundraising feesPrior year $382,824$309,017
I-17 Other expensesPrior year $1,487,437$2,050,850
I-18 Total expensesPrior year $2,521,379$3,035,157
I-19 Revenue less expensesPrior year $521,149$483,301
Part VI · Governance 25 of 25 board members independent, 3 to look at
VI-1a Voting members of the governing body25
VI-1b Independent voting members25
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $3,518,458 across 11 lines filed
Lines not itemized here account for $131,307 of total revenue; see the IRS return.
VIII-1b Membership dues$868,259
VIII-1c Fundraising events$807,700
VIII-1f All other contributions, gifts and grants$347,872
VIII-1h Total contributions, gifts and grants$2,023,831
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,155,625$1,155,625
VIII-3 Investment incomeRelated to mission $28,827 · Excluded from tax $105,995$134,822
VIII-6 Net rental income or lossUnrelated business $9,751$9,751
VIII-7 Net gain or loss on sales of assetsRelated to mission −$270−$270
VIII-8 Net income from fundraising events$167
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $63,225$63,225
VIII-12 Total revenueRelated to mission $1,378,714 · Unrelated business $9,751 · Excluded from tax $105,995$3,518,458
Part IX · Statement of functional expenses $3,035,157 across 21 lines filed
IX-2 Grants to domestic individualsPrograms $28,500$28,500
IX-4 Benefits paid to or for membersPrograms $25,000$25,000
IX-5 Pay of current officers, directors and key staffPrograms $79,125 · Management $52,750 · Fundraising $14,652$146,527
IX-7 Other salaries and wagesPrograms $110,657 · Management $165,987 · Fundraising $30,739$307,383
IX-8 Pension plan contributionsPrograms $28,241 · Management $18,827 · Fundraising $5,230$52,298
IX-9 Other employee benefitsPrograms $45,634 · Management $29,007 · Fundraising $5,932$80,573
IX-10 Payroll taxesPrograms $12,603 · Management $18,905 · Fundraising $3,501$35,009
IX-11c Accounting feesPrograms $14,616 · Management $24,182 · Fundraising $2,124$40,922
IX-11d Lobbying feesPrograms $23,400 · Management $87,750 · Fundraising $5,850$117,000
IX-11e Professional fundraising feesFundraising $309,017$309,017
IX-11g Other fees for servicesPrograms $257 · Management $442 · Fundraising $37$736
IX-13 Office expensesPrograms $24,971 · Management $9,606 · Fundraising $3,843$38,420
IX-14 Information technologyPrograms $6,619 · Management $3,862 · Fundraising $552$11,033
IX-16 OccupancyPrograms $4,209 · Management $3,061 · Fundraising $383$7,653
IX-17 TravelPrograms $19,568 · Management $6,989 · Fundraising $1,398$27,955
IX-19 Conferences, conventions and meetingsPrograms $232,696 · Management $25,291$257,987
IX-20 InterestPrograms $11,569 · Management $6,311 · Fundraising $3,155$21,035
IX-22 Depreciation, depletion and amortizationPrograms $34,245 · Management $18,679 · Fundraising $9,340$62,264
IX-23 InsuranceManagement $12,619$12,619
IX-24 Other expenses (24a–d)Programs $1,007,410 · Management $247,460$1,254,870
IX-24e All other expensesPrograms $12,293 · Management $186,063$198,356
IX-25 Total functional expensesPrograms $1,721,613 · Management $917,791 · Fundraising $395,753$3,035,157
Part X · Balance sheet $4,241,931 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $850,161$849,613
X-4 Accounts receivableStart of year $60,789$17,905
X-8 Inventories for sale or useStart of year $52,234$48,788
X-10c Land, buildings and equipment, netStart of year $1,177,739$1,145,895
X-11 Publicly traded securitiesStart of year $1,533,233$2,138,942
X-15 Other assetsStart of year $131,829$40,788
X-16 Total assetsStart of year $3,901,742$4,241,931
X-17 Accounts payable and accrued expensesStart of year $7,512$5,728
X-26 Total liabilitiesStart of year $905,984$762,873
X-27 Net assets without donor restrictionsStart of year $2,995,758$3,479,058
X-32 Total net assets or fund balancesStart of year $2,995,758$3,479,058
X-33 Total liabilities and net assetsStart of year $3,901,742$4,241,931
Part XI · Reconciliation of net assets $3,479,058 net assets at year end
XI-1 Total revenue$3,518,458
XI-2 Total expenses$3,035,157
XI-3 Revenue less expenses$483,301
XI-4 Net assets at start of year$2,995,758
XI-9 Other changes in net assets−$1
XI-10 Net assets at end of year$3,479,058

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

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

Your org? Add context

Made it to the end? Claim this org

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.