Civic Intelligence

National Law Enforcement Telecommunications Systems Inc.

990 • Fiscal year 2023 • EIN 23-7258149

Jan 01, 2023 to Dec 31, 2023 • Filed on Aug 20, 2024

1918 W Whispering Wind DrivePhoenix, AZ 85085

(623) 308-3500

Siviq Scores

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

Liabilities / Assets

43rd percentile

0.16x

Higher debt load relative to assets than 43% of similar nonprofits.

2023 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2023

Liabilities / Revenue

47th percentile

0.27x

Higher debt load relative to revenue than 47% of similar nonprofits.

2023 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2023

Net Margin

78th percentile

21%

Higher net margin than 78% of similar nonprofits.

2023 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2023

Top Officer Pay

83rd percentile

$504,328

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 2.8% of source-year revenue.

2023 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2023

Asset Growth

75th percentile

17%

Faster asset growth than 75% of similar nonprofits.

2023 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2022 to 2023

Revenue Growth

44th percentile

2.7%

Faster revenue growth than 44% of similar nonprofits.

2023 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2022 to 2023

Assets

Up

$30,085,692

Up $4,380,341 (+17%) from 2022

Net Assets

Up

$25,195,160

Up $5,531,374 (+28%) from 2022

Liabilities

Down

$4,890,532

Down $1,151,033 (-19%) from 2022

Revenue

Up

$18,001,424

Up $476,213 (+2.7%) from 2022

Expenses

Up

$14,167,382

Up $1,539,049 (+12%) from 2022

Net Income

Down

$3,834,042

Down $1,062,836 (-22%) from 2022

Historical Trend

Balance Sheet Trend

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

$40M$30M$20M$10M$0Assets 2013: $16,593,354Liabilities 2013: $3,090,810Net Assets 2013: $13,502,5442013Assets 2014: $17,312,648Liabilities 2014: $3,738,300Net Assets 2014: $13,574,3482014Assets 2015: $17,647,353Liabilities 2015: $3,941,476Net Assets 2015: $13,705,8772015Assets 2016: $18,512,110Liabilities 2016: $5,118,882Net Assets 2016: $13,393,2282016Assets 2017: $20,474,839Liabilities 2017: $5,607,379Net Assets 2017: $14,867,4602017Assets 2018: $21,611,408Liabilities 2018: $5,928,738Net Assets 2018: $15,682,6702018Assets 2019: $24,194,831Liabilities 2019: $6,973,533Net Assets 2019: $17,221,2982019Assets 2020: $26,056,677Liabilities 2020: $8,864,736Net Assets 2020: $17,191,9412020Assets 2021: $28,200,414Liabilities 2021: $10,387,953Net Assets 2021: $17,812,4612021Assets 2022: $25,705,351Liabilities 2022: $6,041,565Net Assets 2022: $19,663,7862022Assets 2023: $30,085,692Liabilities 2023: $4,890,532Net Assets 2023: $25,195,1602023Assets 2024: $33,064,421Liabilities 2024: $4,277,521Net Assets 2024: $28,786,9002024

Highlighted filing

2023

Assets$30,085,692
Liabilities$4,890,532
Net Assets$25,195,160

Operations Trend

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

$20M$10M$0-$10MRevenue 2013: $10,427,983Expenses 2013: $8,950,459Net Income 2013: $1,477,5242013Revenue 2014: $9,676,067Expenses 2014: $9,501,113Net Income 2014: $174,9542014Revenue 2015: $10,000,101Expenses 2015: $9,636,623Net Income 2015: $363,4782015Revenue 2016: $9,871,859Expenses 2016: $10,541,366Net Income 2016: -$669,5072016Revenue 2017: $10,542,035Expenses 2017: $10,363,807Net Income 2017: $178,2282017Revenue 2018: $12,867,033Expenses 2018: $11,099,787Net Income 2018: $1,767,2462018Revenue 2019: $13,610,226Expenses 2019: $12,696,804Net Income 2019: $913,4222019Revenue 2020: $12,980,472Expenses 2020: $14,228,595Net Income 2020: -$1,248,1232020Revenue 2021: $15,616,683Expenses 2021: $16,194,090Net Income 2021: -$577,4072021Revenue 2022: $17,525,211Expenses 2022: $12,628,333Net Income 2022: $4,896,8782022Revenue 2023: $18,001,424Expenses 2023: $14,167,382Net Income 2023: $3,834,0422023Revenue 2024: $19,099,134Expenses 2024: $15,839,903Net Income 2024: $3,259,2312024

Highlighted filing

2023

Revenue$18,001,424
Expenses$14,167,382
Net Income$3,834,042
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Aug 20, 2024
Return Version
2023v5.1
Gross Receipts
$18,787,870
Mission and Program Overview

Mission

The mission of NLETS is to provide information services within a secure environment, to the international justice and public safety communities. NLETS will serve those national and international governmental agencies and other organizations with similar missions that enforce or aid in enforcing local, state, or international laws or ordinances.

NLETS provides many critical functions for the criminal justice and public safety entities in the US and Canada. NLETS is an international, computer-based multi-directional message exchange system that links together state, local, federal and international law enforcement, justice, and public safey entities for the purpose of information exchange. NLETS supports a series of networks and applications to accomplish this, and is a communication nexus facilitating the exchange of critical information betweeen a multitude of protocols and technology levels that exist within the law enforcement and public safety community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$14,251,843$16,684,972▲ $2,433,129
Land, Buildings, and Equipment, Net$8,338,498$8,567,077▲ $228,579
Cash and Non-Interest-Bearing Accounts$944,634$1,962,038▲ $1,017,404
Prepaid Expenses and Deferred Charges$592,161$1,652,259▲ $1,060,098
Accounts Receivable$1,288,595$1,051,157▼ $237,438
Savings and Temporary Cash Investments$289,620$168,189▼ $121,431
Total Assets$25,705,351$30,085,692▲ $4,380,341
Liabilities
Other Liabilities$3,232,468$1,875,139▼ $1,357,329
Deferred Revenue$1,639,139$1,680,969▲ $41,830
Accounts Payable and Accrued Expenses$1,169,958$1,334,424▲ $164,466
Total Liabilities$6,041,565$4,890,532▼ $1,151,033
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$19,663,786$25,195,160▲ $5,531,374
Total Net Assets Fund Balance$19,663,786$25,195,160▲ $5,531,374
Total Liabilities and Net Assets / Fund Balance$25,705,351$30,085,692▲ $4,380,341

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,630,526$11,961,389$15,591,915
Buildings$1,993,059$1,468,670$3,461,729
Leasehold Improvements$961,145$599,886$1,561,031
Other Land Buildings$1,431,490-$1,431,490
Land$550,857-$550,857
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Frank MiniceCEO/Executive DirectorFT$338,439$165,889$504,328
Kathryn SilholChief Information OfficerFT$229,874$122,662$352,536
Bill PhillipsChief Information Security OfficerFT$219,738$120,748$340,486
Shawn ScrivenChief Financial OfficerFT$234,217$97,107$331,324
Kyle DarnellChief Project OfficerFT$180,829$106,206$287,035
John J DinbokowitzNetwork Services ManagerFT$166,856$91,197$258,053
Tony AbateSystems Services ManagerFT$162,779$77,416$240,195

Board Members and Trustees

NameTitle
Bill GuyChairman Region A
Barbara KovalChairman Region B
Matthew PattersonChairman Region C
Maury MitchellChairman Region D
Boyd ButlerChairman Region E
Tom PrevoChairman Region F
Felicia JacksonChairman Region G
Joe Leon GuerreroChairman Region H
Joe MandalaPresident
Michelle Farris1st Vice President
Sandra Kelleher2nd Vice President

Highest Paid Contractors

ContractorServicesLocationCompensation
Countywide Security LLCPhysical Security Services18051 W Marshall Court, Litchfield Park, AZ 85340$135,414
Anderson Locke Consulting LLCConsulting Services1685 Mamerow Lane W, Oconomowoc, WI 53066$128,032
Protiviti IncInformation Security Consulting2884 Sand Hill Road Suite 200, Menlo Park, CA 94025$107,436
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$17,350,368
Investment Income
$651,056
Other Revenue
$0
Change in Net Assets
$3,834,042

Audited Revenue Reconciliation

Revenue per Audited Statements
$17,350,368
Revenue Not Reported on Financial Statements
$651,056
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$651,056
Total Revenue per Audited Statements
$17,350,368
Total Revenue per Form 990
$18,001,424
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$7,328,244
Other Expenses$6,839,138
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$4,696,102$1,565,367-$6,261,469
Other Employee Benefits$1,818,971$606,324-$2,425,295
Depreciation Depletion$1,370,846$342,711-$1,713,557
Travel$157,198$628,789-$785,987
Fees for Services Other$380,298$126,765-$507,063
Payroll Taxes$305,107$101,702-$406,809
Occupancy$300,365$53,004-$353,369
Other Expenses$157,781--$157,781
Office Expenses$50,627$50,627-$101,254
Fees for Service Investment Mgmnt Fees-$36,467-$36,467
Advertising$21,127$7,042-$28,169
Fees for Services Accounting$18,329$6,110-$24,439
Fees for Services Legal$9,530$3,177-$12,707
Pension Plan Contributions$-1,323,997$-441,332-$-1,765,329
Total Functional Expenses$11,080,629$3,086,753$0$14,167,382

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$15,896,244
Total Expenses per Audited Statements$15,896,244
Total Expenses per Form 990$14,167,382
Expenses Not Reported on Form 990$0
Expenses Not Reported on Financial Statements$-1,728,862
Other Expense Adjustments$-1,728,862
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
Accrued Pension Liability$1,665,139
Brodie Assistance Fund Commitments$210,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
Yes
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 4

The organization's Bylaws were amended in June 2023 to combine the organization's Constitution and Bylaws, to clarify and modify the committee qualifications, to establish provisions to authorize electronic meetings, and other various clarifications to the Bylaws.

Form 990, Part VI, Section A, line 6

NLETS is divided into regions. Each Region meets at least annually and elects representatives of Principal members from that region as a Region Chairperson and a Region Vice-Chairperson.

Form 990, Part VI, Section A, line 7A

Each elected Region Chairperson represents their respective Region as a member of the Board of Directors of NLETS.

Form 990, Part VI, Section B, line 11B

The tax return is reviewed by the CEO/Executive Director and CFO prior to filing.

Form 990, Part VI, Section B, line 12C

Conflict of interest policy is in employee handbook that all employees must sign upon hire acknowledging receipt of policy. When circumstances or conditions exist that may create a potential conflict of interest or the appearance of a conflict of interest, the employee must report those circumstances to his/her supervisor, so that action may be taken to protect the interests of the Company.

Form 990, Part VI, Section B, line 15

The Organization utilizes an independent third party to perform market studies regarding compensation.

Form 990, Part VI, Section C, line 19

The Organization's governing documents, conflict of interest policy, and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
National Law Enforcement
EIN
23-7258149
Phone
6233083500
Address
1918 W Whispering Wind Drive, Phoenix, AZ 85085

Signing Officer

Name
Frank Minice
Title
CEO/Executive Director
Phone
6233083500
Signed
2024-08-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Frank Minice
Formed
1974
Legal Domicile
De
Voting Board Members
8
Independent Board Members
8
Employees
53
Volunteers
11

Preparer

Firm
Keegan Linscott & Associates PC
Address
3443 N Campbell Avenue Suite 115, Tucson, AZ 85719
Preparer
Carla J Keegan
Phone
5208840176
Supplemental Narrative

Financial Statement Notes

Part X, Line 2:

The Organization qualifies as a tax-exempt organization under Section 501(c)(3) of the Internal Revenue Code and, accordingly, there is no provision for income taxes. Income from certain activities not directly related to the Organization's tax-exempt purpose, however may be subject to taxation as unrelated business income. Management is not aware of any matters which would cause the Organization to lose its tax-exempt status. Management has considered its tax positions and believes that all of the positions taken in its federal and state exempt organization tax returns are more likely than not to be sustained upon examination. The Organization's returns are subject to examination by federal and state taxing authorities, generally for three years and four years, respectively, after they are filed. The Organization recognizes interest and penalties related to unrecognized tax benefits in office expense in the accompanying financial statements. During the years ended December 31, 2023 and 2022, the Organization did not recognize any interest and penalties.

Part XI, Line 4B - Other Adjustments:

Interest and Dividend Income (separately stated) 467,773. Realized Gains (separately stated) 183,283.

Part XII, Line 4B - Other Adjustments:

Investment Management Fees (separately stated) 36,467. Pension Expense (separately stated) -1,765,329.

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IRS990/Form990PartVIISectionAGrp/PersonNm1Michelle Farris
IRS990/Form990PartVIISectionAGrp/PersonNm2Sandra Kelleher
IRS990/Form990PartVIISectionAGrp/PersonNm3Bill Guy
IRS990/Form990PartVIISectionAGrp/PersonNm4Barbara Koval
IRS990/Form990PartVIISectionAGrp/PersonNm5Matthew Patterson
IRS990/Form990PartVIISectionAGrp/PersonNm6Maury Mitchell
IRS990/Form990PartVIISectionAGrp/PersonNm7Boyd Butler
IRS990/Form990PartVIISectionAGrp/PersonNm8Tom Prevo
IRS990/Form990PartVIISectionAGrp/PersonNm9Felicia Jackson
IRS990/Form990PartVIISectionAGrp/PersonNm10Joe Leon Guerrero
IRS990/Form990PartVIISectionAGrp/PersonNm11Frank Minice
IRS990/Form990PartVIISectionAGrp/PersonNm12Shawn Scriven
IRS990/Form990PartVIISectionAGrp/PersonNm13Kathryn Silhol
IRS990/Form990PartVIISectionAGrp/PersonNm14Bill Phillips
IRS990/Form990PartVIISectionAGrp/PersonNm15Kyle Darnell
IRS990/Form990PartVIISectionAGrp/PersonNm16John J Dinbokowitz
IRS990/Form990PartVIISectionAGrp/PersonNm17Tony Abate
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt11417859
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt12269408
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt13273268
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt14261218
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt15214971
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt16189986
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt170
IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt11st Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt22nd Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt3Chairman Region A
IRS990/Form990PartVIISectionAGrp/TitleTxt4Chairman Region B
IRS990/Form990PartVIISectionAGrp/TitleTxt5Chairman Region C
IRS990/Form990PartVIISectionAGrp/TitleTxt6Chairman Region D
IRS990/Form990PartVIISectionAGrp/TitleTxt7Chairman Region E
IRS990/Form990PartVIISectionAGrp/TitleTxt8Chairman Region F
IRS990/Form990PartVIISectionAGrp/TitleTxt9Chairman Region G
IRS990/Form990PartVIISectionAGrp/TitleTxt10Chairman Region H
IRS990/Form990PartVIISectionAGrp/TitleTxt11CEO/Executive Director
IRS990/Form990PartVIISectionAGrp/TitleTxt12Chief Financial Officer
IRS990/Form990PartVIISectionAGrp/TitleTxt13Chief Information Officer
IRS990/Form990PartVIISectionAGrp/TitleTxt14Chief Information Security Officer
IRS990/Form990PartVIISectionAGrp/TitleTxt15Chief Project Officer
IRS990/Form990PartVIISectionAGrp/TitleTxt16Network Services Manager
IRS990/Form990PartVIISectionAGrp/TitleTxt17Systems Services Manager
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IRS990/MembersOrStockholdersInd01
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IRS990/MinutesOfCommitteesInd01
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IRS990/MissionDesc0The mission of NLETS is to provide information services within a secure environment, to the international justice and public safety communities. NLETS will serve those national and international governmental agencies and other organizations with similar missions that enforce or aid in enforcing local, state, or international laws or ordinances.
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IRS990/MoreThan5000KToOrgInd00
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IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt025195160
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IRS990/OccupancyGrp/TotalAmt0353369
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt050627
IRS990/OfficeExpensesGrp/ProgramServicesAmt050627
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IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
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IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0606324
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt01818971
IRS990/OtherEmployeeBenefitsGrp/TotalAmt02425295
IRS990/OtherExpensesGrp/Desc0Direct System Costs
IRS990/OtherExpensesGrp/Desc1Brodie Assistance Fund
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IRS990/OtherExpensesGrp/ProgramServicesAmt1157781
IRS990/OtherExpensesGrp/TotalAmt03118345
IRS990/OtherExpensesGrp/TotalAmt1157781
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IRS990/OtherLiabilitiesGrp/EOYAmt01875139
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt01565367
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt04696102
IRS990/OtherSalariesAndWagesGrp/TotalAmt06261469
IRS990/OtherWebsiteInd0X
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IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0-1323997
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0283867
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt02043977
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt017350368
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt016882430
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt014850786
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt012552224
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt012038311
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt073674119
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0467773
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0428322
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0553548
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0310467
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0283867
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt02043977
IRS990ScheduleA/InvestmentIncomeCYPct00.02690
IRS990ScheduleA/InvestmentIncomePYPct00.02690
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IRS990ScheduleA/PublicSupportPY509Pct00.97310
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt014850786
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt012552224

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