2025-02-06T13:58:18-06:00 2023-12-31 161092347 MENGEL METZGER BARR & CO LLP 11 BRITISH AMERICAN BLVD LATHAM NY 12110 990 2023-01-01 141390919 NEW YORK STATE SHERIFFS' ASSOCIATION INC NEWY 5184349091 27 ELK STREET ALBANY NY 12207 PETER R KEHOE EXECUTIVE DIRECTOR 5184349091 2025-02-06 1 1 CHRISTOPHER J HEALY CPA P02180941 5187850134 2023 2025-03-06 01:10:19Z X PETER R KEHOE 27 ELK STREET ALBANY NY 12207 6926722 0 X WWW.NYSHERIFFS.ORG X 1934 NY PROVIDE TRAINING AND EDUCATION FOR SHERIFFS AND THEIR STAFF 17 17 16 0 0 0 1725597 6047194 217123 340090 26250 28818 634937 510620 2603907 6926722 27654 203631 0 0 1237187 1537437 0 0 388723 1572878 5493862 2837719 7234930 -233812 -308208 2565025 1986948 956184 686315 1608841 1300633 TO ASSIST SHERIFFS IN THE EFFICIENT AND EFFECTIVE DELIVERY OF LAW ENFORCEMENT, CORRECTIONS, COURT SECURITY AND CIVIL LAW ENFORCEMENT SERVICES TO THE PUBLIC. 0 0 DEVELOP AND MAINTAIN LIAISONS WITH STATE AGENCIES WHICH OVERSEE OR INTERACT WITH 58 COUNTY SHERIFFS' OFFICES INCLUDING PARTICIPATION IN NYS HIGHWAY SAFETY PROGRAMS. DEVELOPMENT AND MAINTENANCE OF LAW ENFORCEMENT DATA SYSTEMS AND SHARING OF DATA AMONG SHERIFFS AND OTHER LAW ENFORCEMENT AGENCIES. PROVIDE LEGAL GUIDANCE AND INFORMATION TO SHERIFFS ON ISSUES DEALING WITH LAW ENFORCEMENT, JAILS, CIVIL LAW ENFORCEMENT, COURT SECURITY AND DISPATCH / 911.FILING AMICUS BRIEFS AND REPRESENTING INTERESTS OF SHERIFFS IN COURT CASES AFFECTING SHERIFFS AND COUNTY GOVERNMENTS. 5511394 0 1 0 1 0 0 0 0 0 1 1 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 29 0 1 16 1 0 0 0 0 1 1 0 0 0 X 17 17 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 1 1 0 NY X THE ORGANIZATION 5184349091 27 ELK STREET ALBANY NY 12207 ERNEST R CUTTING CHAIRMAN, EXECUTIVE COMMIT 1.00 X 0 0 0 TIMOTHY S WHITCOMB EXECUTIVE COMMITTEE 1.00 X 0 0 0 MARK HELMS EXECUTIVE COMMITTEE 1.00 X 0 0 0 THOMAS DOUGHERTY EXECUTIVE COMMITTEE 1.00 X 0 0 0 ROBERT M MACIOL EXECUTIVE COMMITTEE 1.00 X 0 0 0 LOUIS FALCO III EXECUTIVE COMMITTEE 1.00 X 0 0 0 JEFFREY MURPHY EXECUTIVE COMMITTEE 1.00 X 0 0 0 CRAIG APPLE EXECUTIVE COMMITTEE 1.00 X 0 0 0 DON HILTON TRUSTEE 1.00 X 0 0 0 WILLIAM SHERON JR TRUSTEE 1.00 X 0 0 0 FRED AKSHAR TRUSTEE 1.00 X 0 0 0 CRAIG DUMOND PRESIDENT 1.00 X X 0 0 0 JAMES QUATTRONE 1ST VICE PRESIDENT 1.00 X X 0 0 0 JUAN FIGUEROA 2ND VICE PRESIDENT 1.00 X X 0 0 0 TODD HOOD 3RD VICE PRESIDENT 1.00 X X 0 0 0 ROBERT MILBY SECRETARY 1.00 X X 0 0 0 RICHARD GIARDINO TREASURER 1.00 X X 0 0 0 PETER R KEHOE EXECUTIVE DIRECTOR 7.00 28.00 X 0 229339 54660 ROBERT CUTITA DOH GRANT COORDINATOR 40.00 X 131040 0 0 THOMAS MITCHELL LEGAL COUNSEL 26.00 9.00 X 172604 19261 47037 ALEXANDER WILSON LEGAL COUNSEL 35.00 X 126379 0 1007 CHARLES GALLO DEPUTY DIRECTOR 17.50 17.50 X 96268 32570 1443 526291 281170 104147 3 0 1 0 CLEANING MANAGEMENT CONCEPTS LLC 539 POWER PLANT CIRCLE LOFT 322 WINSTONSALEM NC 27101 COMMERCIAL CLEANING INTEGRATION AND CONS 640000 THINKLITE 117 W CENTRAL ST 201 NATICK MA 01760 AIR QUALITY MONITORING AND PRODUCTS 608833 BI2 TECHNOLOGIES 488 STATE ROAD PLYMOUTH MA 02360 IDENTITY MANAGEMENT SOLUTIONS 569634 CMI CLEANING SERVICES LLC 495 FLATBUSH AVE SUITE 41 BROOKLYN NY 11225 CUSTODIAL TRAINING PROGRAM 125000 AI2 CONSULTING 1 NETHERLANDS BLVD SCHENECTADY NY 12306 STANDARD AND POLICY CONSULTING 105000 5 348533 5596431 102230 6047194 CONFERENCE REGISTRATIO 900099 177775 177775 TRADE SHOWS 900099 134315 134315 TRAINING 900099 28000 28000 340090 28818 28818 524459 524459 OTHER INCOME 900099 1825 1825 EARNINGS IN SUBSIDIARY 900099 -15664 -15664 -13839 6926722 850710 0 28818 X 203631 203631 1197699 838389 275471 83839 146007 102205 33582 10220 116561 81593 26809 8159 77170 54019 17749 5402 59557 59557 1128759 1126434 2268 57 33693 23585 7749 2359 21160 14812 4867 1481 31404 21983 7223 2198 36631 25642 8425 2564 453218 453218 9802 6861 2255 686 DOH GRANT SUPPLIES 3429659 2356036 822162 251461 ACQUISITIONS 78251 54776 17998 5477 RENEWALS 39859 27901 9168 2790 POSTAGE 34907 24435 8029 2443 136962 95874 31501 9587 7234930 5511394 1334813 388723 1242551 398576 76305 463845 337827 231789 750000 750000 51634 51634 0 0 2000 2000 156342 140677 0 61 2565025 1986948 121373 390866 794981 245663 39830 49786 956184 686315 X 1608841 1300633 1608841 1300633 2565025 1986948 -308208 0 X X 0 1 X 1 1 1 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 1 0 51634 51634 0 0 EQUITY IN EARNINGS OF STAR GOVERNMENTAL 140677 F 140677 DUE TO RELATED PARTY - STAR GOVERNMENTAL SERVICES, INC. 39830 OTHER LIABILITIES 9956 49786 X PART X, LINE 2: THE ASSOCIATION IS EXEMPT FROM INCOME TAXES PURSUANT TO INTERNAL REVENUE CODE SECTION 501(C)(6). STAR IS A FOR-PROFIT CORPORATION SUBJECT TO FEDERAL AND STATE INCOME TAXES. INTEREST AND PENALTIES RELATED TO INCOME TAXES, IF APPLICABLE, ARE RECOGNIZED AS EXPENSES OF THE ORGANIZATION. THE ORGANIZATION APPLIES THE PROVISIONS OF THE INCOME TAXES TOPIC OF THE FASB ASC. THESE PROVISIONS PRESCRIBE A RECOGNITION THRESHOLD THAT A TAX POSITION IS REQUIRED TO MEET BEFORE BEING RECOGNIZED IN THE FINANCIAL STATEMENTS AND PROVIDES GUIDANCE ON DERECOGNITION, MEASUREMENT, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION RULES. THE COMPONENTS OF STAR'S CORPORATE INCOME TAX EXPENSE ARE AS FOLLOWS: FEDERAL $0 STATE $1,140 THE INCOME TAXES TOPIC ADDRESSES THE DETERMINATION OF WHETHER THE FINANCIAL STATEMENT EFFECTS OF UNCERTAIN TAX POSITIONS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE ASSOCIATION MAY RECOGNIZE THE EFFECTS OF THESE TAX BENEFITS FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. THE ASSOCIATION HAS NOT IDENTIFIED OR RECORDED AS LIABILITIES ANY FINANCIAL STATEMENT EFFECTS FOR FISCAL YEAR 2023, NOR DOES IT FEEL THERE IS EXPOSURE TO UNCERTAIN TAX POSITIONS SUCH THAT THE STATEMENTS WOULD BE MATERIALLY AFFECTED FOR THE YEAR THEN ENDED. THE ASSOCIATION FILES ITS FORM 990, RETURN OF ORGANIZATIONS EXEMPT FROM INCOME TAX, IN THE U.S. FEDERAL JURISDICTION AND ITS FORM CHAR500 WITH THE NEW YORK STATE OFFICE OF ATTORNEY GENERAL. 0 NEW YORK STATE SHERIFFS' INSTITUTE INC 27 ELK STREET ALBANY NY 12207 222272582 501C3 0 26250 FMV FORGIVENESS OF INTEREST FORGIVENESS OF CURRENT YEAR'S INTEREST DUE ON LOAN RECEIVABLE $750,000 PRINCIPAL BALANCE. 1 0 0 0 0 PETER R KEHOE EXECUTIVE DIRECTOR 0 229339 0 0 0 0 0 45910 0 8750 0 283999 0 0 THOMAS MITCHELL LEGAL COUNSEL 172604 19261 0 0 0 0 33210 3706 10121 0 215935 22967 0 0 FORM 990, HEADING - ITEM B - AMENDED RETURN EXPLANATION: AN AMENDED RETURN WAS FILED TO CONFORM TO THE FINALIZED AUDITED FINANCIAL STATEMENTS. FORM 990, PART VI, SECTION A, LINE 6 THERE ARE 58 MEMBERS OF THE ORGANIZATION. THE MEMBERS ARE THE COUNTY SHERIFFS THROUGHOUT THE STATE OF NEW YORK. FORM 990, PART VI, SECTION A, LINE 7A ALL SHERIFF MEMBERS VOTE AND ELECT THE MEMBERS OF THE GOVERNING BODY AT THE ORGANIZATION'S ANNUAL MEETING. MEMBERS OF THE GOVERNING BODY CONSIST OF 7 OFFICERS, 3 TRUSTEES, AND 7 MEMBERS OF THE EXECUTIVE COMMITTEE. FORM 990, PART VI, SECTION A, LINE 7B DECISIONS OF THE GOVERNING BODY ARE APPROVED BY THE SHERIFF MEMBERS. THIS IS DONE THROUGH THE SHERIFF MEMBER CONFERENCES HELD TWICE EACH YEAR. ANY DECISIONS THAT MUST BE MADE IN THE INTERIM ARE APPROVED BY THE EXECUTIVE COMMITTEE DURING THE EXECUTIVE COMMITTEE MEETINGS HELD APPROXIMATELY 4 TO 6 TIMES PER YEAR. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND PROJECT COORDINATOR PRIOR TO THE FILING DEADLINE. FORM 990, PART VI, SECTION B, LINE 12C ON AN ANNUAL BASIS IN THE MONTH OF SEPTEMBER, A FORM IS DISTRIBUTED TO ALL MEMBERS OF THE GOVERNING BODY AND KEY EMPLOYEES IN WHICH THEY ARE ASKED TO DISCLOSE ANY INTERESTS THAT COULD GIVE RISE TO CONFLICTS. THE FORMS ARE SIGNED BY THE MEMBERS AND KEY EMPLOYEES AND ARE FILED ON RECORD IN THE ORGANIZATION'S BUSINESS OFFICE. FORM 990, PART VI, SECTION B, LINE 15 SALARIES OF THE EXECUTIVE DIRECTOR AND OTHER KEY EMPLOYEES OF THE ORGANIZATION ARE SET AND APPROVED BY THE EXECUTIVE COMMITTEE. DATA RELATING TO THE MEASUREMENT OF COMPARABLE SALARIES FOR EMPLOYEES WITH SIMILAR FUNCTIONS AND DUTIES THROUGHOUT THE UNITED STATES IS OBTAINED PERIODICALLY FROM AN INDEPENDENT ACCOUNTING FIRM. THE EXECUTIVE COMMITTEE REVIEWS THE CURRENT INFLATION RATES, COST OF LIVING INCREASES, SALARY INCREASES BEING GRANTED TO PUBLIC AND PRIVATE EMPLOYEES IN THE LOCAL REGION, AS WELL AS QUALIFICATIONS AND PERFORMANCE OF SAID EMPLOYEES. THE EXECUTIVE COMMITTEE USES THIS DATA TO ARRIVE AT THE SALARIES OF THE ORGANIZATION'S EXECUTIVE DIRECTOR AND OTHER KEY EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS MADE AVAILABLE TO THE PUBLIC THROUGH WRITTEN REQUEST AND VARIOUS WEBSITES. FORM 990, PART IX, LINE 11G PENSION CONSULTANT: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 2,079. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,079. CPASS PROGRAM MANAGER: PROGRAM SERVICE EXPENSES 27,989. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 27,989. SENIOR ADVISOR: PROGRAM SERVICE EXPENSES 31,770. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 31,770. DOH GRANT SUBCONTRACTORS: PROGRAM SERVICE EXPENSES 1,006,301. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,006,301. DRE INSTRUCTOR STIPENDS: PROGRAM SERVICE EXPENSES 59,800. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 59,800. PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 574. MANAGEMENT AND GENERAL EXPENSES 189. FUNDRAISING EXPENSES 57. TOTAL EXPENSES 820. PART XII, LINE 2C NO CHANGES FROM PRIOR YEAR IN HOW THE ORGANIZATION OVERSEES THE AUDIT OF FINANCIAL STATEMENTS. STAR GOVERNMENTAL INC 27 ELK STREET ALBANY NY 12207 201655604 MANAGING INMATE PHONE & BAIL SERVICES NY NEW YORK STATE SHERIFFS' ASSOCIATION INC C 1048760 393369 1.00000 1 1 0 0 0 1 0 0 0 0 0 0 0 0 1 1 1 1 0 0 STAR GOVERNMENTAL INC A 524459 CASH STAR GOVERNMENTAL INC E LESS THAN $50,000 STAR GOVERNMENTAL INC N LESS THAN $50,000 STAR GOVERNMENTAL INC O 77250 CASH STAR GOVERNMENTAL INC P LESS THAN $50,000 STAR GOVERNMENTAL INC Q LESS THAN $50,000