Civic Intelligence

Peace Operations Training Institute Inc

990 • Fiscal year 2016 • EIN 26-2946826

Jan 01, 2016 to Dec 31, 2016 • Filed on Apr 12, 2017

1309 Jamestown Road Suite 202Williamsburg, VA 23185-3380

(757) 253-6933

Siviq Scores

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

Liabilities / Assets

51st percentile

0.04x

Higher debt load relative to assets than 51% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

44th percentile

0.02x

Higher debt load relative to revenue than 44% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

12th percentile

-26%

Higher net margin than 12% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

91st percentile

$116,666

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 17.5% of source-year revenue.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

5th percentile

-33%

Faster asset growth than 5% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

10th percentile

-34%

Faster revenue growth than 10% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Down

$352,898

Down $173,153 (-33%) from 2015

Net Assets

Down

$337,635

Down $170,100 (-34%) from 2015

Liabilities

Down

$15,263

Down $3,053 (-17%) from 2015

Revenue

Down

$666,947

Down $348,420 (-34%) from 2015

Expenses

Down

$837,047

Down $106,071 (-11%) from 2015

Net Income

Down

-$170,100

Down $242,349 (-335%) from 2015

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $689,295Liabilities 2011: $8,516Net Assets 2011: $680,7792011Assets 2012: $730,234Liabilities 2012: $14,490Net Assets 2012: $715,7442012Assets 2013: $404,834Liabilities 2013: $7,347Net Assets 2013: $397,4872013Assets 2014: $450,022Liabilities 2014: $14,536Net Assets 2014: $435,4862014Assets 2015: $526,051Liabilities 2015: $18,316Net Assets 2015: $507,7352015Assets 2016: $352,898Liabilities 2016: $15,263Net Assets 2016: $337,6352016Assets 2017: $262,989Liabilities 2017: $10,860Net Assets 2017: $252,1292017Assets 2018: $308,919Liabilities 2018: $18,390Net Assets 2018: $290,5292018Assets 2019: $491,828Liabilities 2019: $16,665Net Assets 2019: $475,1632019Assets 2020: $698,731Liabilities 2020: $149,219Net Assets 2020: $549,5122020Assets 2021: $902,166Liabilities 2021: $177,712Net Assets 2021: $724,4542021Assets 2022: $1,001,109Liabilities 2022: $18,736Net Assets 2022: $982,3732022Assets 2023: $624,885Liabilities 2023: $16,980Net Assets 2023: $607,9052023Assets 2024: $794,218Liabilities 2024: $0Net Assets 2024: $794,2182024

Highlighted filing

2016

Assets$352,898
Liabilities$15,263
Net Assets$337,635

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2011: $1,104,4042011Expenses 2012: $1,083,0112012Revenue 2013: $619,013Expenses 2013: $937,267Net Income 2013: -$318,2542013Revenue 2014: $990,861Expenses 2014: $952,862Net Income 2014: $37,9992014Revenue 2015: $1,015,367Expenses 2015: $943,118Net Income 2015: $72,2492015Revenue 2016: $666,947Expenses 2016: $837,047Net Income 2016: -$170,1002016Revenue 2017: $866,762Expenses 2017: $952,268Net Income 2017: -$85,5062017Revenue 2018: $1,180,215Expenses 2018: $1,141,815Net Income 2018: $38,4002018Revenue 2019: $1,175,389Expenses 2019: $990,755Net Income 2019: $184,6342019Revenue 2020: $1,313,309Expenses 2020: $1,238,960Net Income 2020: $74,3492020Revenue 2021: $1,336,277Expenses 2021: $1,161,335Net Income 2021: $174,9422021Revenue 2022: $1,529,084Expenses 2022: $1,271,165Net Income 2022: $257,9192022Revenue 2023: $978,018Expenses 2023: $1,352,486Net Income 2023: -$374,4682023Revenue 2024: $1,391,206Expenses 2024: $1,204,893Net Income 2024: $186,3132024

Highlighted filing

2016

Revenue$666,947
Expenses$837,047
Net Income-$170,100
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Apr 12, 2017
Return Version
2016v3.0
Gross Receipts
$666,947
Mission and Program Overview

Mission

The peace operations training institute provides globally accessible and affordable distance-learning courses on peace support, humanitarian relief, and security operations. We are committed to bringing essential, practical knowledge to military personnel, police and civilians working toward peace worldwide.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$526,051$352,898▼ $173,153
Total Assets$526,051$352,898▼ $173,153
Liabilities
Other Liabilities$18,316$15,263▼ $3,053
Total Liabilities$18,316$15,263▼ $3,053
Net Assets / Fund Balance
Unrestricted Net Assets$507,735$337,635▼ $170,100
Total Net Assets Fund Balance$507,735$337,635▼ $170,100
Total Liabilities and Net Assets / Fund Balance$526,051$352,898▼ $173,153
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Harvey J LangholtzExecutive DiFT$116,666$116,666

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$406,237
Program Service Revenue
$260,652
Investment Income
$58
Other Revenue
$0
All Other Contributions
$1,035
Change in Net Assets
$-170,100

Audited Revenue Reconciliation

Revenue per Audited Statements
$666,947
Total Revenue per Audited Statements
$666,947
Total Revenue per Form 990
$666,947
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$523,948
Other Expenses$313,099
Total Fundraising Expense$32,744
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$346,030$14,513$4,846$365,389
Fees for Services Other$173,817--$173,817
Current Officers, Directors, Trustees, and Key Employees$70,000$23,333$23,333$116,666
Occupancy$42,968--$42,968
Payroll Taxes$31,442$2,860$2,130$36,432
Travel$27,360-$2,116$29,476
Information Technology$15,049--$15,049
Office Expenses$10,267--$10,267
Advertising$8,675--$8,675
Fees for Services Accounting-$7,775-$7,775
Other Employee Benefits$4,713$429$319$5,461
Insurance-$2,849-$2,849
Other Expenses$2,611$5,352-$2,611
Conferences and Meetings$1,219--$1,219
All Other Expenses$720--$720
Fees for Services Legal-$700-$700
Total Functional Expenses$746,492$57,811$32,744$837,047

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$837,047
Total Expenses per Audited Statements$837,047
Total Expenses per Form 990$837,047
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
Other Liabilities$15,263
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
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, Page 6, Part VI, Line 11B

The completed form 990 is available for review for all the members of the board of directors prior to the return being filed.

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

The process of determining compensation for the executive director started with discussions with mike lambert, the director of the distance education training council (detc). He indicated that an appropriate way to examine the question was according to industry standards and he pointed the organization to the american society of association executives (asae) - an organization that tracks the not-for-profit world. In 2008 they produced a paper on association compensation. This paper was based on the association compensation and benefits study. In this study they state "the association compensation and benefits study, 2008-2009 edition (acbs) examines the salaries and employment benefits of 78 positions at not-for-profit organizations throughout the united states. This is an important source of compensation information used exclusively by chief executive officers (ceos) and other association executives, association human resources departments, compensation committees and other leadership groups, and personnel and benefits consultants." the study documents executive salary based on several criteria, among them size of the organization and annual budget. However, there was no formal contemporaneous substantiation of the deliberation and decision.

Form 990, Page 6, Part VI, Line 19

The organization's by-laws, the most recently issued annual report and the 501(c)3 determination letter issued by the internal revenue service are available on the organization's website at www.peaceopstraining.org.

Filing and Contact Details

Filer

Filer Name
Peace Operations Training Institute
EIN
26-2946826
Phone
7572536933
Address
1309 JAMESTOWN ROAD SUITE 202, WILLIAMSBURG, VA 23185-3380

Signing Officer

Name
Harvey J Langholtz
Title
Executive Director
Phone
7572536933
Signed
2017-04-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Harvey J Langholtz
Formed
2008
Legal Domicile
Va
Voting Board Members
9
Independent Board Members
8
Employees
7

Preparer

Firm
William U Sykes CPA Pllc
Address
414 HEMPSTEAD RD, WILLIAMSBURG, VA 23188-1527
Preparer
William U Sykes
Phone
7573451889
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The peace operations training institute provides globally accessible and affordable distance-learning courses on peace support, humanitarian relief, and security operations. We are committed to bringing essential, practical knowledge to military personnel, police and civilians working toward peace worldwide.

Form 990, Part IX, Line 11G

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE PEACE OPERATIONS TRAINING INSTITUTE PROVIDES GLOBALLY ACCESSIBLE AND AFFORDABLE DISTANCE-LEARNING COURSES ON PEACE SUPPORT, HUMANITARIAN RELIEF, AND SECURITY OPERATIONS. WE ARE COMMITTED TO BRINGING ESSENTIAL, PRACTICAL KNOWLEDGE TO MILITARY PERSONNEL, POLICE AND CIVILIANS WORKING TOWARD PEACE WORLDWIDE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE COMPLETED FORM 990 IS AVAILABLE FOR REVIEW FOR ALL THE MEMBERS OF THE BOARD OF DIRECTORS PRIOR TO THE RETURN BEING FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE PROCESS OF DETERMINING COMPENSATION FOR THE EXECUTIVE DIRECTOR STARTED WITH DISCUSSIONS WITH MIKE LAMBERT, THE DIRECTOR OF THE DISTANCE EDUCATION TRAINING COUNCIL (DETC). HE INDICATED THAT AN APPROPRIATE WAY TO EXAMINE THE QUESTION WAS ACCORDING TO INDUSTRY STANDARDS AND HE POINTED THE ORGANIZATION TO THE AMERICAN SOCIETY OF ASSOCIATION EXECUTIVES (ASAE) - AN ORGANIZATION THAT TRACKS THE NOT-FOR-PROFIT WORLD. IN 2008 THEY PRODUCED A PAPER ON ASSOCIATION COMPENSATION. THIS PAPER WAS BASED ON THE ASSOCIATION COMPENSATION AND BENEFITS STUDY. IN THIS STUDY THEY STATE "THE ASSOCIATION COMPENSATION AND BENEFITS STUDY, 2008-2009 EDITION (ACBS) EXAMINES THE SALARIES AND EMPLOYMENT BENEFITS OF 78 POSITIONS AT NOT-FOR-PROFIT ORGANIZATIONS THROUGHOUT THE UNITED STATES. THIS IS AN IMPORTANT SOURCE OF COMPENSATION INFORMATION USED EXCLUSIVELY BY CHIEF EXECUTIVE OFFICERS (CEOS) AND OTHER ASSOCIATION EXECUTIVES, ASSOCIATION HUMAN RESOURCES DEPARTMENTS, COMPENSATION COMMITTEES AND OTHER LEADERSHIP GROUPS, AND PERSONNEL AND BENEFITS CONSULTANTS." THE STUDY DOCUMENTS EXECUTIVE SALARY BASED ON SEVERAL CRITERIA, AMONG THEM SIZE OF THE ORGANIZATION AND ANNUAL BUDGET. HOWEVER, THERE WAS NO FORMAL CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION.
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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.$0.79$0.00$0.79$1.39$1.20$0.19
2023Detailed filing. Detailed filing data is available for this year.$0.62$0.02$0.61$0.98$1.35$0.37
2022Detailed filing. Detailed filing data is available for this year.$1.00$0.02$0.98$1.53$1.27$0.26
2021Detailed filing. Detailed filing data is available for this year.$0.90$0.18$0.72$1.34$1.16$0.17
2020Detailed filing. Detailed filing data is available for this year.$0.70$0.15$0.55$1.31$1.24$0.07
2019Detailed filing. Detailed filing data is available for this year.$0.49$0.02$0.48$1.18$0.99$0.18
2018Detailed filing. Detailed filing data is available for this year.$0.31$0.02$0.29$1.18$1.14$0.04
2017Detailed filing. Detailed filing data is available for this year.$0.26$0.01$0.25$0.87$0.95$0.09
2016Detailed filing. Detailed filing data is available for this year.$0.35$0.02$0.34$0.67$0.84$0.17
2015Detailed filing. Detailed filing data is available for this year.$0.53$0.02$0.51$1.02$0.94$0.07
2014Detailed filing. Detailed filing data is available for this year.$0.45$0.01$0.44$0.99$0.95$0.04
2013Detailed filing. Detailed filing data is available for this year.$0.40$0.01$0.40$0.62$0.94$0.32
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.73$0.01$0.72$1.08
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.69$0.01$0.68$1.10