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Georgia Sheriffs' Association INC FY2021 filing

Tax-deductible

Madison, GA501(c)(3) EIN 58-0808948Revenue $2.9M in FY2021Latest return filed Dec 3, 2025

On file with the IRSgeorgiasheriffs.org1000 Sheriffs Way, 30650-4972 · Madison, GATax-exempt since Dec 1979Publicly supported charity — 170(b)(1)(A)(vi)

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Training of law enforcing agts

501(c)(3) charity; gifts are tax-deductible.
50¢ of each $1 spent went to programs.
$161K 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

FY2021 · 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
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 5
filings with a surplus
Average surplus $513K a year · 16% 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
50%
of spending
Concern: 50% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$161K
to officers and key staff · 7% of spending
Looks good: pay to officers and key staff is 7% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
3 mo
of spending, in cash
Plus $3.0M 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 · $800
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$359K
9% of total assets
Looks good: liabilities are 9% of assets; 50% or less.
Pt X · Ln 26
Independent board members
26
of 26 voting members
Looks good: 26 of 26 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.9M
Spent
$2.3M
To programs
50%
Net assets
$3.7M
By yearFY2021–FY2025
Revenue
$2.9M
FY2021
Tap a bar for its year
Revenue by fiscal year
FY2021$2.9M
FY2022$3.7M
FY2023$2.8M
FY2024$3.0M
FY2025$3.4M
Expenses
$2.3M
FY2021
Tap a bar for its year
Expenses by fiscal year
FY2021$2.3M
FY2022$2.5M
FY2023$2.6M
FY2024$2.8M
FY2025$3.1M
Net assets
$3.7M
FY2021
Tap a bar for its year
Net assets by fiscal year
FY2021$3.7M
FY2022$4.3M
FY2023$4.7M
FY2024$5.0M
FY2025$5.6M

From the FY2021 Form 990 (year ending June 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 Dec 1979.

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

Where the money goes

50 cents of each dollar spent went to programs.

Program services 50% · $1.2M Management & general 31% · $726K Fundraising 19% · $440K

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

29 people listed on the 990; $161K 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
J Terry Norris
Executive Director
$63,870Pt VII · Sec A
Christie Luman
Division Director, Administration
$57,303Pt VII · Sec A
Lynn Colina
Comptroller
$39,748Pt VII · Sec A
Sheriff Steve Wilson
Active Past President
$0Pt VII · Sec A
Sheriff Scott Chitwood
Active Past President
$0Pt VII · Sec A
Sheriff Gary Hutchins
Active Past President
$0Pt VII · Sec A
Sheriff Mike Jolley
Active Past President
$0Pt VII · Sec A
Sheriff Logan Marshall
Active Past President
$0Pt VII · Sec A

Compensation history total reportable pay by year · 4 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021
J Terry Norris$71,616$68,984$68,901$66,852$63,870
Christie Norris—$65,947———
Christie Luman——$65,867—$57,303
Lynn Colina$36,249$44,170$42,884—$39,748

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 Georgia Sheriffs' Association INC 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 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Trains law enforcement agents and inspects coin-operated amusement machines.

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3 programs · $1.2M · in their own filed words · FY2020
01

Conducted and provided 3,126 hours of training, education and conferences for 2,976 law enforcement officers and agents covering a wide array of subjects relevant to the law enforcement field.

$938Kprogram expense
02

Distributed 136,593 editions of the georgia sheriff magazine and 3,500 directories to recipients during the fiscal year.

$129Kprogram expense
03

Inspection of coin operated amusement machines.

$84Kprogram 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
Thurman Waldrop Charitable TrFY2024$800
Total grants receivedfrom 1 funder$800

By the numbers

The FY2021 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$2.9M
Ln 12
Gifts and grantsLn 1h$1.7M
Fees for servicesLn 2g$1.0M
Investment incomeLn 3$202K
Money outPt IX
$2.3M
Ln 25
Programscol B$1.2M
Managementcol C$726K
Fundraisingcol D$440K
Owns and owesPt X
$3.7M
net assets · Ln 32
Cash and savingsLn 1–2$658K
Total assetsLn 16$4.1M
LiabilitiesLn 26$359K
PeoplePt VI, VII
29
listed · VII A
PaidVII A3
Voting boardVI 1a26
IndependentVI 1b26
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.7M
Government grantsLn 1e$161K
Noncash giftsLn 1g$650
Fees for servicesLn 2g$1.0M
Investment incomeLn 3$202K
Gains on assetsLn 7$144K
Total revenueLn 12$2.9M
Assets in detailPt X, end of year
CashLn 1$3K
SavingsLn 2$656K
Cash and savings togetherLn 1–2$658K
Accounts receivableLn 4$7K
Prepaid expenses and deferred chargesLn 9$97K
Land, buildings, equipmentLn 10c$267K
InvestmentsLn 11–13$3.0M
Other assetsLn 15$23K
Total assetsLn 16$4.1M
LiabilitiesLn 26$359K
Net assetsLn 32$3.7M
OperationsPt I, VI
EmployeesI 50
VolunteersI 650
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3More from this return
Investment feesPt IX, Sch D
Investment fees, as reportedPt IX 11f$22K
Share of the $75K endowmentSch D 1g29.5%
EndowmentSch D · Pt V
LineFY21FY20FY19FY18
End of yearLn 1g$75K$81K$79K$83K
Given inLn 1b$43K$94K$59K$115K
SpentLn 1d–1f$49K$92K$64K$32K
4Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$163K$658K
InvestmentsLn 11–13$2.6M$3.0M
Land, buildings, equipmentLn 10c$301K$267K
Total assetsLn 16$3.3M$4.1M
LiabilitiesLn 26$517K$359K
Net assetsLn 32$2.7M$3.7M
5Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$198K$58K$122K$18K
Other salaries and wagesLn 7$210K$34K$177K
Pension plan contributionsLn 8$61K$2K$46K$13K
Other employee benefitsLn 9$100K$1K$67K$32K
Payroll taxesLn 10$29K$1K$22K$6K
Legal feesLn 11b$13K$11K$2K
Accounting feesLn 11c$16K$16K
Investment management feesLn 11f$22K$22K
Other fees for servicesLn 11g$175K$25K$9K$141K
Office expensesLn 13$419K$163K$41K$216K
Information technologyLn 14$59K$14K$32K$14K
OccupancyLn 16$45K$25K$20K
TravelLn 17$29K$23K$6K
Conferences, conventions and meetingsLn 19$129K$129K$109
Depreciation, depletion and amortizationLn 22$35K$11K$24K
InsuranceLn 23$7K$7K
Other expenses (24a–d)Ln 24$764K$650K$113K$1K
All other expensesLn 24e$4K$4K$100
Total functional expensesLn 25$2.3M$1.2M$726K$440K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS Dec 3, 2025 $3.4M$3.1M$287K$5.6M 990 PDF
FY2024Filed with the IRS Jan 28, 2025 $3.0M$2.8M$196K$5.0M 990 PDF
FY2023Filed with the IRS May 15, 2024 $2.8M$2.6M$239K$4.7M 990 PDF
FY2022Filed with the IRS Nov 15, 2022 $3.7M$2.5M$1.2M$4.3M 990 PDF
FY2021 ViewingFiled with the IRS Nov 12, 2021 $2.9M$2.3M$633K$3.7M 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2021 990 (6 parts)
Part I · Summary $2,949,245 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,424,651$1,720,220
I-9 Program service revenuePrior year $1,022,256$1,027,167
I-10 Investment incomePrior year $155,339$201,858
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $2,602,246$2,949,245
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 $597,766$598,938
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $2,033,229$1,716,872
I-18 Total expensesPrior year $2,630,995$2,315,810
I-19 Revenue less expensesPrior year −$28,749$633,435
Part VI · Governance 26 of 26 board members independent, no flags
VI-1a Voting members of the governing body26
VI-1b Independent voting members26
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 $2,949,245 across 10 lines filed
VIII-1b Membership dues$819,889
VIII-1d Related organizations$220,589
VIII-1e Government grants$161,229
VIII-1f All other contributions, gifts and grants$518,513
VIII-1g Noncash contributions (included above)$650
VIII-1h Total contributions, gifts and grants$1,720,220
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $820,253 · Unrelated business $10,656 · Excluded from tax $196,258$1,027,167
VIII-3 Investment incomeExcluded from tax $58,161$58,161
VIII-7 Net gain or loss on sales of assetsExcluded from tax $143,697$143,697
VIII-12 Total revenueRelated to mission $820,253 · Unrelated business $10,656 · Excluded from tax $398,116$2,949,245
Part IX · Statement of functional expenses $2,315,810 across 18 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $58,131 · Management $122,201 · Fundraising $18,037$198,369
IX-7 Other salaries and wagesPrograms $33,540 · Management $176,884$210,424
IX-8 Pension plan contributionsPrograms $2,037 · Management $46,111 · Fundraising $12,602$60,750
IX-9 Other employee benefitsPrograms $1,027 · Management $67,284 · Fundraising $31,825$100,136
IX-10 Payroll taxesPrograms $1,298 · Management $21,885 · Fundraising $6,076$29,259
IX-11b Legal feesPrograms $10,775 · Management $2,000$12,775
IX-11c Accounting feesManagement $15,715$15,715
IX-11f Investment management feesManagement $22,237$22,237
IX-11g Other fees for servicesPrograms $25,145 · Management $9,319 · Fundraising $140,629$175,093
IX-13 Office expensesPrograms $162,647 · Management $40,563 · Fundraising $215,829$419,039
IX-14 Information technologyPrograms $14,057 · Management $31,687 · Fundraising $13,574$59,318
IX-16 OccupancyPrograms $25,097 · Management $19,705$44,802
IX-17 TravelPrograms $23,497 · Management $5,751$29,248
IX-19 Conferences, conventions and meetingsPrograms $128,832 · Management $109$128,941
IX-22 Depreciation, depletion and amortizationPrograms $10,508 · Management $24,126$34,634
IX-23 InsuranceManagement $7,254$7,254
IX-24 Other expenses (24a–d)Programs $650,061 · Management $112,571 · Fundraising $1,024$763,656
IX-24e All other expensesPrograms $4,060 · Management $100$4,160
IX-25 Total functional expensesPrograms $1,150,712 · Management $725,502 · Fundraising $439,596$2,315,810
Part X · Balance sheet $4,074,563 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $3,008$2,600
X-2 Savings and temporary cash investmentsStart of year $160,144$655,548
X-4 Accounts receivableStart of year $56,364$6,872
X-9 Prepaid expenses and deferred chargesStart of year $85,902$96,622
X-10c Land, buildings and equipment, netStart of year $301,157$266,523
X-11 Publicly traded securitiesStart of year $2,621,747$3,023,515
X-15 Other assetsStart of year $27,172$22,883
X-16 Total assetsStart of year $3,255,494$4,074,563
X-17 Accounts payable and accrued expensesStart of year $393,237$247,256
X-19 Deferred revenueStart of year $124,085$111,565
X-26 Total liabilitiesStart of year $517,322$358,821
X-27 Net assets without donor restrictionsStart of year $2,656,675$3,640,362
X-28 Net assets with donor restrictionsStart of year $81,497$75,380
X-32 Total net assets or fund balancesStart of year $2,738,172$3,715,742
X-33 Total liabilities and net assetsStart of year $3,255,494$4,074,563
Part XI · Reconciliation of net assets $3,715,742 net assets at year end
XI-1 Total revenue$2,949,245
XI-2 Total expenses$2,315,810
XI-3 Revenue less expenses$633,435
XI-4 Net assets at start of year$2,738,172
XI-5 Net unrealized gains (losses) on investments$344,135
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$3,715,742

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

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