National Sheriffs' Association FY2021 filing

Not tax-deductible

Alexandria, VA501(c)(4)Since 1940EIN 53-0116293Revenue $6.1M in FY2021

On file with the IRSsheriffs.org1450 Duke St, 22314-3403 · Alexandria, VATax-exempt since Sep 1950

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

67¢ of each $1 spent went to programs.
$440K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Programs: Part IX · Pay: Part VII

Before you give

FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(4)
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
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 6
filings with a surplus
Average surplus $257K a year · 4% of revenue · last 6 filings
Fine: a surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
67%
of spending
Fine: 67% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$440K
to officers and key staff · 8% of spending
Looks good: pay to officers and key staff is 8% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
<1 mo
of spending, in cash
Worth a look: 0.7 months of spending in cash; under 1.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $60K
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$2.7M
110% of total assets
Concern: liabilities are 110% of assets; over 80%.
Pt X · Ln 26
Independent board members
55
of 55 voting members
Looks good: 55 of 55 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$6.1M
+59% vs prior year
Spent
$5.5M
To programs
67%
Net assets
−$241K
By yearFY2020–FY2025
Revenue
$6.1M
FY2021▲ +59%
Tap a bar for its year
Revenue by fiscal year
FY2020$3.8M
FY2021$6.1M
FY2022$7.1M
FY2023$7.1M
FY2024$6.2M
FY2025$7.2M
Expenses
$5.5M
FY2021▲ +18%
Tap a bar for its year
Expenses by fiscal year
FY2020$4.7M
FY2021$5.5M
FY2022$6.3M
FY2023$6.3M
FY2024$6.0M
FY2025$7.1M
Net assets
−$241K
FY2021▲ +74%
Tap a bar for its year
Net assets by fiscal year
FY2020−$916K
FY2021−$241K
FY2022$399K
FY2023$1.1M
FY2024$1.4M
FY2025$1.6M

From the FY2021 Form 990 (year ending September 2021) · figures checked against the IRS filing · see the original

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You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Sep 1950.

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

Where the money goes

67 cents of each dollar spent went to programs.

Program services 67% · $3.7M Management & general 33% · $1.8M

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

37 people listed on the 990; $440K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
$220,000Pt VII · Sec A
$220,000Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Sergent at Arms
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Compensation history total reportable pay by year · 5 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Jonathan Thompson$317,948$302,508$231,015$228,461$220,000$226,370
Tim Woods$258,716$236,706$213,709$229,519$220,000$221,733
Lindsay Hopkins$191,777$134,484$121,636———
Collin Bush$171,683$159,028$117,356$112,047——
Jessica Vanderpool$154,514$144,732$128,457$134,737——

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.

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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

Educates law enforcement officers and advocates for their interests to members of Congress and the public.

Questions for National Sheriffs' Association

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Provided by the organization

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3 programs · $3.6M · in their own filed words · FY2020
01

Contracts

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

$2.5Mprogram expense
02

Conferences and Training

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

$930Kprogram expense
03

Public Relations and Advocacy

Nsa provides education and public relation services to capital hill and other applicable parties.

$166Kprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · funders on record
Grants received · FY2024
See all 3 funders →

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$6.1M
Ln 12
Fees for servicesLn 2g$5.9M
Other incomeLn 4–11$105K
Money outPt IX
$5.5M
Ln 25
Programscol B$3.7M
Managementcol C$1.8M
Owns and owesPt X
−$241K
net assets · Ln 32
Cash and savingsLn 1–2$330K
Total assetsLn 16$2.5M
LiabilitiesLn 26$2.7M
PeoplePt VI, VII
37
listed · VII A
PaidVII A2
Voting boardVI 1a55
IndependentVI 1b55
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$5.9M
Other incomeLn 4–11$105K
Total revenueLn 12$6.1M
Assets in detailPt X, end of year
CashLn 1$330K
Cash and savings togetherLn 1–2$330K
InvestmentsLn 11–13$367K
Land, buildings, equipmentLn 10c$719K
Other assetsLn 15$355
Total assetsLn 16$2.5M
LiabilitiesLn 26$2.7M
Net assetsLn 32−$241K
OperationsPt I, VI
EmployeesI 520
VolunteersI 651
Fiscal year endsHeaderSeptember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$388K$330K
InvestmentsLn 11–13$305K$367K
Land, buildings, equipmentLn 10c$791K$719K
Total assetsLn 16$2.0M$2.5M
LiabilitiesLn 26$2.9M$2.7M
Net assetsLn 32−$916K−$241K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$473K$303K$170K
Other salaries and wagesLn 7$1.2M$738K$416K
Pension plan contributionsLn 8$57K$37K$20K
Other employee benefitsLn 9$124K$80K$44K
Payroll taxesLn 10$119K$77K$42K
Legal feesLn 11b$75K$75K
Accounting feesLn 11c$83K$83K
Other fees for servicesLn 11g$1.5M$1.4M$96K
Office expensesLn 13$122K$94K$28K
Information technologyLn 14$167K$1K$166K
OccupancyLn 16$18K$18K
TravelLn 17$84K$59K$26K
Conferences, conventions and meetingsLn 19$417K$417K
Depreciation, depletion and amortizationLn 22$73K$73K
InsuranceLn 23$21K$21K
Other expenses (24a–d)Ln 24$888K$791K$97K
All other expensesLn 24e$151K−$275K$426K
Total functional expensesLn 25$5.5M$3.7M$1.8M$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $7.2M$7.1M$128K$1.6M 990 PDF
FY2024 $6.2M$6.0M$223K$1.4M 990 PDF
FY2023 $7.1M$6.3M$714K$1.1M 990 PDF
FY2022 $7.1M$6.3M$814K$399K 990 PDF
FY2021 Viewing $6.1M$5.5M$545K−$241K 990 PDF
FY2020 $3.8M$4.7M−$881K−$916K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2021 990 (6 parts)
Part I · Summary $6,054,968 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$0
I-9 Program service revenuePrior year $3,785,041$5,949,882
I-10 Investment incomePrior year $10,118$0
I-11 Other revenuePrior year $10,181$105,086
I-12 Total revenuePrior year $3,805,340$6,054,968
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $2,141,551$1,927,509
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $2,545,155$3,582,519
I-18 Total expensesPrior year $4,686,706$5,510,028
I-19 Revenue less expensesPrior year −$881,366$544,940
Part VI · Governance 55 of 55 board members independent, no flags
VI-1a Voting members of the governing body55
VI-1b Independent voting members55
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $6,054,968 across 4 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $5,487,941 · Unrelated business $461,941$5,949,882
VIII-5 RoyaltiesExcluded from tax $70,307$70,307
VIII-6 Net rental income or lossExcluded from tax $34,779$34,779
VIII-12 Total revenueRelated to mission $5,487,941 · Unrelated business $461,941 · Excluded from tax $105,086$6,054,968
Part IX · Statement of functional expenses $5,510,028 across 17 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $302,812 · Management $170,332$473,144
IX-7 Other salaries and wagesPrograms $738,179 · Management $415,979$1,154,158
IX-8 Pension plan contributionsPrograms $36,777 · Management $20,175$56,952
IX-9 Other employee benefitsPrograms $80,179 · Management $43,689$123,868
IX-10 Payroll taxesPrograms $77,094 · Management $42,293$119,387
IX-11b Legal feesManagement $74,998$74,998
IX-11c Accounting feesManagement $82,600$82,600
IX-11g Other fees for servicesPrograms $1,388,239 · Management $96,125$1,484,364
IX-13 Office expensesPrograms $94,407 · Management $28,075$122,482
IX-14 Information technologyPrograms $1,100 · Management $165,915$167,015
IX-16 OccupancyManagement $18,028$18,028
IX-17 TravelPrograms $58,562 · Management $25,609$84,171
IX-19 Conferences, conventions and meetingsPrograms $416,728$416,728
IX-22 Depreciation, depletion and amortizationManagement $72,554$72,554
IX-23 InsuranceManagement $20,947$20,947
IX-24 Other expenses (24a–d)Programs $790,808 · Management $97,174$887,982
IX-24e All other expensesPrograms −$275,140 · Management $425,790$150,650
IX-25 Total functional expensesPrograms $3,709,745 · Management $1,800,283 · Fundraising $0$5,510,028
Part X · Balance sheet $2,506,645 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $388,072$329,861
X-4 Accounts receivableStart of year $538,093$1,024,235
X-9 Prepaid expenses and deferred chargesStart of year $2,128$65,953
X-10c Land, buildings and equipment, netStart of year $790,669$719,417
X-11 Publicly traded securitiesStart of year $305,484$366,824
X-15 Other assetsStart of year $0$355
X-16 Total assetsStart of year $2,024,446$2,506,645
X-17 Accounts payable and accrued expensesStart of year $1,655,904$864,159
X-18 Grants payableStart of year $182,516$253,535
X-19 Deferred revenueStart of year $1,102,263$630,181
X-24 Unsecured notes and loans payableStart of year $0$1,000,000
X-26 Total liabilitiesStart of year $2,940,683$2,747,875
X-27 Net assets without donor restrictionsStart of year −$916,237−$241,230
X-32 Total net assets or fund balancesStart of year −$916,237−$241,230
X-33 Total liabilities and net assetsStart of year $2,024,446$2,506,645
Part XI · Reconciliation of net assets −$241,230 net assets at year end
XI-1 Total revenue$6,054,968
XI-2 Total expenses$5,510,028
XI-3 Revenue less expenses$544,940
XI-4 Net assets at start of year−$916,237
XI-5 Net unrealized gains (losses) on investments$61,340
XI-8 Prior period adjustments$68,727
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year−$241,230

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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