Civic Intelligence

Pennsylvania District Attorneys Institute

990 • Fiscal year 2016 • EIN 23-2481500

Jan 01, 2016 to Dec 31, 2016 • Filed on May 31, 2017

2929 North Front StreetHarrisburg, PA 17110

(717) 238-5416

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

84th percentile

0.66x

Higher debt load relative to assets than 84% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

65th percentile

0.23x

Higher debt load relative to revenue than 65% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

23rd percentile

-9.2%

Higher net margin than 23% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

80th percentile

$133,364

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 6.9% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

5th percentile

-25%

Faster asset growth than 5% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

19th percentile

-15%

Faster revenue growth than 19% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Down

$674,459

Down $224,567 (-25%) from 2015

Net Assets

Down

$228,646

Down $176,297 (-44%) from 2015

Liabilities

Down

$445,813

Down $48,270 (-9.8%) from 2015

Revenue

Down

$1,921,781

Down $346,495 (-15%) from 2015

Expenses

Up

$2,098,078

Up $56,726 (+2.8%) from 2015

Net Income

Down

-$176,297

Down $403,221 (-178%) from 2015

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.0M$500K$0Assets 2011: $438,860Liabilities 2011: $277,157Net Assets 2011: $161,7032011Assets 2012: $341,146Liabilities 2012: $162,882Net Assets 2012: $178,2642012Assets 2013: $468,270Liabilities 2013: $290,251Net Assets 2013: $178,0192013Assets 2014: $721,318Liabilities 2014: $543,299Net Assets 2014: $178,0192014Assets 2015: $899,026Liabilities 2015: $494,083Net Assets 2015: $404,9432015Assets 2016: $674,459Liabilities 2016: $445,813Net Assets 2016: $228,6462016Assets 2017: $622,735Liabilities 2017: $425,396Net Assets 2017: $197,3392017Assets 2018: $501,685Liabilities 2018: $310,706Net Assets 2018: $190,9792018Assets 2019: $618,954Liabilities 2019: $433,681Net Assets 2019: $185,2732019Assets 2020: $468,697Liabilities 2020: $278,688Net Assets 2020: $190,0092020Assets 2021: $743,084Liabilities 2021: $545,207Net Assets 2021: $197,8772021Assets 2022: $572,253Liabilities 2022: $376,077Net Assets 2022: $196,1762022Assets 2023: $567,521Liabilities 2023: $371,352Net Assets 2023: $196,1692023Assets 2024: $551,219Liabilities 2024: $359,914Net Assets 2024: $191,3052024

Highlighted filing

2016

Assets$674,459
Liabilities$445,813
Net Assets$228,646

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,845,737Expenses 2011: $1,658,646Net Income 2011: $187,0912011Revenue 2012: $1,531,745Expenses 2012: $1,515,184Net Income 2012: $16,5612012Revenue 2013: $1,822,615Expenses 2013: $1,822,860Net Income 2013: -$2452013Revenue 2014: $2,097,430Expenses 2014: $2,097,430Net Income 2014: $02014Revenue 2015: $2,268,276Expenses 2015: $2,041,352Net Income 2015: $226,9242015Revenue 2016: $1,921,781Expenses 2016: $2,098,078Net Income 2016: -$176,2972016Revenue 2017: $2,088,544Expenses 2017: $2,119,851Net Income 2017: -$31,3072017Revenue 2018: $2,736,191Expenses 2018: $2,742,551Net Income 2018: -$6,3602018Revenue 2019: $2,209,582Expenses 2019: $2,215,288Net Income 2019: -$5,7062019Revenue 2020: $1,860,150Expenses 2020: $1,855,414Net Income 2020: $4,7362020Revenue 2021: $2,205,892Expenses 2021: $2,198,024Net Income 2021: $7,8682021Revenue 2022: $2,146,552Expenses 2022: $2,148,253Net Income 2022: -$1,7012022Revenue 2023: $2,208,225Expenses 2023: $2,208,232Net Income 2023: -$72023Revenue 2024: $2,273,371Expenses 2024: $2,278,235Net Income 2024: -$4,8642024

Highlighted filing

2016

Revenue$1,921,781
Expenses$2,098,078
Net Income-$176,297
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
May 31, 2017
Return Version
2016v3.0
Gross Receipts
$1,921,781
Mission and Program Overview

Mission

Develop and provide educational materials and training seminars for district attorneys, assistant district attorneys and other law enforcement officials in the commonwealth of pennsylvania.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$424,243$384,440▼ $39,803
Pledges and Grants Receivable$373,042$209,572▼ $163,470
Accounts Receivable$97,966$78,763▼ $19,203
Land, Buildings, and Equipment, Net$3,235$1,684▼ $1,551
Prepaid Expenses and Deferred Charges$540--
Total Assets$899,026$674,459▼ $224,567
Liabilities
Deferred Revenue$261,239$276,665▲ $15,426
Accounts Payable and Accrued Expenses$232,844$162,018▼ $70,826
Other Liabilities-$7,130-
Total Liabilities$494,083$445,813▼ $48,270
Net Assets / Fund Balance
Unrestricted Net Assets$158,079$163,841▲ $5,762
Temporarily Rstr Net Assets$246,864$64,805▼ $182,059
Total Net Assets Fund Balance$404,943$228,646▼ $176,297
Total Liabilities and Net Assets / Fund Balance$899,026$674,459▼ $224,567

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,684$64,351$66,035
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Richard LongExecutive DiPT$133,364$133,364

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
ApprissConsultant10401 LINN STATION ROAD, Louisville, KY 40223$649,272
Science Application Int'l CorpConsultantPO BOX 742497, Atlanta, GA 30374-2497$149,292
Revenue and Support

Revenue Composition

Contributions and Grants
$1,323,875
Program Service Revenue
$596,512
Investment Income
$1,394
Other Revenue
$0
All Other Contributions
$100,000
Change in Net Assets
$-176,297

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,921,781
Total Revenue per Audited Statements
$1,921,781
Total Revenue per Form 990
$1,921,781
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,734,825
Salaries, Compensation, and Employee Benefits$363,253
Total Fundraising Expense$16,244
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$1,039,797--$1,039,797
Other Salaries and Wages$217,589$8,432$11,944$237,965
Office Expenses$139,069$1,504-$140,573
Travel$114,404--$114,404
Conferences and Meetings-$93,630-$93,630
Current Officers, Directors, Trustees, and Key Employees$51,417$2,207$673$54,297
Occupancy$49,162$1,069-$50,231
Other Employee Benefits$28,269$1,387$2,269$31,925
Payroll Taxes$27,792$620$1,000$29,412
Other Expenses$10,442--$10,442
Pension Plan Contributions$9,296-$358$9,654
Fees for Services Accounting-$2,138-$2,138
Depreciation Depletion-$1,551-$1,551
Total Functional Expenses$1,969,296$112,538$16,244$2,098,078

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,098,078
Total Expenses per Audited Statements$2,098,078
Total Expenses per Form 990$2,098,078
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Advances Payable - Pdaa$7,130
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

Each district attorney holding office in the commonwealth of pennsylvania shall be eligible to be a member of the organization.

Form 990, Page 6, Part VI, Line 7A

At the annual meeting, the members of the organization shall elect the directors to fill the seats of those directors whose terms have expired. Election shall be by majority vote of those members actually attending the annual meeting. Voting by proxy shall be permitted by an assistant district attorney designated in writing by a member from the same county.

Form 990, Page 6, Part VI, Line 11B

The organization's staff accountant provided a copy of the final version of form 990 to each member of the governing body before it was filed for them to review.

Form 990, Page 6, Part VI, Line 15A

The pennsyvania district attorney's institute (pdai) does not have any employees. Pdai uses the employees of the pennsylvania district attorneys association (pdaa), a related organization, and pdaa handles all of the payroll related filing requirements. Due to pdaa employees performing work on behalf of pdai, a portion of the employees salaries are allocated to pdai based upon the employees time spent working on pdai related items. Pdai does not have a process for determing compensation since there are no employees. Pdaa has a process in place for determining the compensation for the executive director, officers and key employees. For the executive director, comparability data is obtained from other area not-for-profit organizations and pdaa's executive committee uses this information in establishing the salary.

Form 990, Page 6, Part VI, Line 15B

For the officers and key employees, the salaries are reviewed annually by pdaa's executive committee and adjustments are determined after review of the cost of living increases and job performance considerations.

Form 990, Page 6, Part VI, Line 19

The organization will make copies available upon request by the public.

Filing and Contact Details

Filer

Filer Name
Pennsylvania District Attorneys
EIN
23-2481500
Phone
7172385416
Address
2929 NORTH FRONT STREET, HARRISBURG, PA 17110

Signing Officer

Name
Richard Long
Title
Executive Director
Phone
7172385416
Signed
2017-05-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Richard Long
Formed
1983
Legal Domicile
Pa
Voting Board Members
12
Independent Board Members
12
Employees
0
Volunteers
75

Preparer

Firm
Brown Schultz Sheridan & Fritz
Address
210 GRANDVIEW AVE, CAMP HILL, PA 17011-1706
Preparer
James a Koontz
Phone
7177617171
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Other training grants - pdai provides training programs on various criminal justice issues throughout pennsylvania; distributes and installs case management software systems; educates prosecutors on the topic of appellate practice and assists with legal research.

Form 990, Part IX, Line 11G

Training consultant fees 1,039,797 0 0

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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.55$0.36$0.19$2.27$2.28$0.00
2023Detailed filing. Detailed filing data is available for this year.$0.57$0.37$0.20$2.21$2.21$0.00
2022Detailed filing. Detailed filing data is available for this year.$0.57$0.38$0.20$2.15$2.15$0.00
2021Detailed filing. Detailed filing data is available for this year.$0.74$0.55$0.20$2.21$2.20$0.01
2020Detailed filing. Detailed filing data is available for this year.$0.47$0.28$0.19$1.86$1.86$0.00
2019Detailed filing. Detailed filing data is available for this year.$0.62$0.43$0.19$2.21$2.22$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.50$0.31$0.19$2.74$2.74$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.62$0.43$0.20$2.09$2.12$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.67$0.45$0.23$1.92$2.10$0.18
2015Detailed filing. Detailed filing data is available for this year.$0.90$0.49$0.40$2.27$2.04$0.23
2014Detailed filing. Detailed filing data is available for this year.$0.72$0.54$0.18$2.10$2.10$0.00
2013Detailed filing. Detailed filing data is available for this year.$0.47$0.29$0.18$1.82$1.82$0.00
2012Summary only. Only limited summary data is available for this year.$0.34$0.16$0.18$1.53$1.52$0.02
2011Summary only. Only limited summary data is available for this year.$0.44$0.28$0.16$1.85$1.66$0.19