Form 990 for tax year 2025
Filed by KENTUCKY SHERIFFS ASSOCIATION INCORPORATED.
Totals
- Total revenue
- $387,902
- Total expenses
- $424,527
- Contributions and grants received
- $178,363
- Grants paid
- $96,111
- Program service revenue
- $188,454
- Investment income
- $15,600
- Other revenue
- $5,485
- Total assets, end of year
- $641,295
- Total liabilities, end of year
- $17,692
- Net assets or fund balances, end of year
- $623,603
- Program services expenses (Part IX)
- $96,111
- Management and general expenses
- $328,416
- Fundraising expenses
- not reported
- Program service expenses (Part III)
- $96,111
Program services were 22.6% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
1b · Membership dues
$178,363
-
2a · Program service revenue: Conference Registration
total $188,454 · related or exempt $188,454
-
3 · Investment income
total $15,600 · excluded $15,600
-
11a · Other revenue: Audit Fee
total $5,485 · related or exempt $5,485
-
11e · Other revenue, total
$5,485
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $87,361 · program services $87,361
-
2 · Grants to domestic individuals
total $8,750 · program services $8,750
-
3 · Grants to foreign organizations and individuals
total $0
-
4 · Benefits paid to or for members
total $0
-
5 · Compensation of officers, directors and key employees
total $0
-
6 · Compensation of disqualified persons
total $0
-
7 · Other salaries and wages
total $0
-
8 · Pension plan contributions
total $0
-
9 · Other employee benefits
total $0
-
10 · Payroll taxes
total $0
-
11a · Fees: management
total $27,500 · management and general $27,500
-
11b · Fees: legal
total $6,300 · management and general $6,300
-
11c · Fees: accounting
total $3,050 · management and general $3,050
-
11d · Fees: lobbying
total $3,150 · management and general $3,150
-
11f · Fees: investment management
total $0
-
11g · Fees: other
total $0
-
12 · Advertising and promotion
total $0
-
13 · Office expenses
total $3,872 · management and general $3,872
-
14 · Information technology
total $0
-
15 · Royalties
total $0
-
16 · Occupancy
total $0
-
17 · Travel
total $0
-
18 · Travel or entertainment for public officials
total $0
-
19 · Conferences, conventions and meetings
total $70,310 · management and general $70,310
-
20 · Interest
total $0
-
21 · Payments to affiliates
total $0
-
22 · Depreciation, depletion and amortization
total $0
-
23 · Insurance
total $9,445 · management and general $9,445
-
24a · Other expenses: Dues and Registrations
total $54,609 · management and general $54,609
-
24b · Other expenses: Convention Expense
total $110,903 · management and general $110,903
-
24c · Other expenses: Vehicle Expense
total $31,151 · management and general $31,151
-
24d · Other expenses: Independent Auditors
total $8,126 · management and general $8,126
-
24e · All other expenses
total $0
Balance sheet
Part X, book values.
-
2 · Savings and temporary cash investments
beginning of year $758,122 · end of year $745,047
-
4 · Accounts receivable
beginning of year -$97,894 · end of year -$103,752
-
17 · Accounts payable and accrued expenses
end of year $17,692
-
31 · Retained earnings, endowment or other funds
beginning of year $660,228 · end of year $623,603
Mission and programs · 2025
Mission
See Schedule O for continuation. The purpose of the Kentucky Sheriffs Association shall be to encourage social, charitable, and educational activities among the Sheriffs To continue the education of the various Sheriffs and their Deputies within the Commonwealth of Kentucky in all phases of law enforcement practices, prodedure and technique To resist the constant
Activities or mission (Part I)
Encourages social, charitable, and educational activities among the Sheriffs in Kentucky
-
Supports the youth through support of the Kentucky Sheriffs Boys and Girls Ranch for less fortunate children and Special Olympics.
Expenses $87,361
-
College Scholarships.
Expenses $8,750
As filed on the 2025 return. The filer continues this part on Schedule O, which is not shown here.
Listed in Part VII
-
Ramon Pineiroa
President
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Johnny Bivens
1st Vice President
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Brett Hightower
2nd Vice President
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Ryan Grosser
3rd Vice President
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
John Ward
Sec/Treasurer
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Brad Youngman
Sgt At Arms
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Jerry Wagner
Executive Director
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
John Ward
NSA 1st Vice President
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Berl Purdue
Past President
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Mike Jansen
Past President
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Berl Perdue JR
Past President
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Tony Hampton
Past President
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Joe Milam
Director
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Walt Sholar
Director
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
John Root
Director
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Mark Moore
Director
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Tim Wakefield
Director
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Chris Flynn
Director
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Jeremy Nettes
Director
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Matt Smith
Director
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Matt Sparks
Director
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Don Weedman
Director
- Total calculated
- $0
- Hours/week
- 1 + 1 related
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those.
Schedule J
Answered yes
None.
Answered no
None.
Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.
Grants on this return
No itemized grants to organizations on this return.
Related organizations on this return
Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.
-
The Kentucky Sheriff's Boys and Girls Ranch
501C 3 · Summer Camp · KY
Directly controlled by KY Sheriff's Association
Provenance
- Return type
- form_990
- Tax year
- 2025
- Filed
- 1 April 2026
- IRS schema version
- 2025v4.1
- Source object
- 202620929349301702
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