Civic Intelligence

Decatur Policeman'S Benevolent & Protective Association

990 • Fiscal year 2016 • EIN 37-6039154

Aug 01, 2015 to Jul 31, 2016 • Filed on Jan 17, 2017

PO Box 2048Decatur, IL 62524

(217) 424-2726

Siviq Scores

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

Liabilities / Assets

57th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2016 filings • 501(c)4 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

57th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2016 filings • 501(c)4 • <$500k nonprofits • Source year 2016

Net Margin

39th percentile

-1.0%

Higher net margin than 39% of similar nonprofits.

2016 filings • 501(c)4 • <$500k nonprofits • Source year 2016

Top Officer Pay

85th percentile

$0

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2016 filings • 501(c)4 • <$500k nonprofits • Source year 2016

Asset Growth

37th percentile

-3.1%

Faster asset growth than 37% of similar nonprofits.

2016 filings • 501(c)4 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

76th percentile

16%

Faster revenue growth than 76% of similar nonprofits.

2016 filings • 501(c)4 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Down

$111,877

Down $3,535 (-3.1%) from 2015

Net Assets

Down

$111,877

Down $3,535 (-3.1%) from 2015

Liabilities

Flat

$0

Flat from 2015

Revenue

Up

$196,090

Up $26,819 (+16%) from 2015

Expenses

Up

$198,074

Up $39,988 (+25%) from 2015

Net Income

Down

-$1,984

Down $13,169 (-118%) from 2015

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2010: $95,392Net Assets 2010: $95,3922010Assets 2011: $95,139Liabilities 2011: $0Net Assets 2011: $95,1392011Assets 2012: $104,542Liabilities 2012: $0Net Assets 2012: $104,5422012Assets 2013: $100,928Liabilities 2013: $0Net Assets 2013: $100,9282013Assets 2014: $103,551Liabilities 2014: $0Net Assets 2014: $103,5512014Assets 2015: $115,412Liabilities 2015: $0Net Assets 2015: $115,4122015Assets 2016: $111,877Liabilities 2016: $0Net Assets 2016: $111,8772016Assets 2017: $131,063Liabilities 2017: $0Net Assets 2017: $131,0632017Assets 2018: $231,216Liabilities 2018: $0Net Assets 2018: $231,2162018Assets 2019: $244,549Liabilities 2019: $0Net Assets 2019: $244,5492019Assets 2020: $220,575Liabilities 2020: $0Net Assets 2020: $220,5752020Assets 2021: $237,695Liabilities 2021: $0Net Assets 2021: $237,6952021Assets 2022: $298,485Liabilities 2022: $47,910Net Assets 2022: $250,5752022Assets 2023: $290,920Liabilities 2023: $31,100Net Assets 2023: $259,8202023Assets 2024: $291,317Liabilities 2024: $51,170Net Assets 2024: $240,1472024Assets 2025: $286,270Liabilities 2025: $0Net Assets 2025: $286,2702025

Highlighted filing

2016

Assets$111,877
Liabilities$0
Net Assets$111,877

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2010: $158,038Expenses 2010: $164,333Net Income 2010: -$6,2952010Expenses 2011: $174,4272011Expenses 2012: $168,2142012Revenue 2013: $136,349Expenses 2013: $142,350Net Income 2013: -$6,0012013Revenue 2014: $153,520Expenses 2014: $157,481Net Income 2014: -$3,9612014Revenue 2015: $169,271Expenses 2015: $158,086Net Income 2015: $11,1852015Revenue 2016: $196,090Expenses 2016: $198,074Net Income 2016: -$1,9842016Revenue 2017: $202,170Expenses 2017: $181,061Net Income 2017: $21,1092017Revenue 2018: $274,795Expenses 2018: $178,673Net Income 2018: $96,1222018Revenue 2019: $218,436Expenses 2019: $200,343Net Income 2019: $18,0932019Revenue 2020: $74,798Expenses 2020: $99,932Net Income 2020: -$25,1342020Revenue 2021: $128,984Expenses 2021: $123,062Net Income 2021: $5,9222021Revenue 2022: $149,919Expenses 2022: $152,321Net Income 2022: -$2,4022022Revenue 2023: $133,394Expenses 2023: $129,843Net Income 2023: $3,5512023Revenue 2024: $142,611Expenses 2024: $147,527Net Income 2024: -$4,9162024Revenue 2025: $187,027Expenses 2025: $138,796Net Income 2025: $48,2312025

Highlighted filing

2016

Revenue$196,090
Expenses$198,074
Net Income-$1,984
Jump To
Filing Snapshot
Filing Period
Aug 1, 2015 to Jul 31, 2016
Signed
Jan 17, 2017
Return Version
2015v3.0
Gross Receipts
$215,814
Mission and Program Overview

Mission

Policeman social welfare organization

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$12,895$31,278▲ $18,383
Investments in Publicly Traded Securities$31,439$29,888▼ $1,551
Land, Buildings, and Equipment, Net$28,025$29,378▲ $1,353
Cash and Non-Interest-Bearing Accounts$39,977$19,786▼ $20,191
Total Assets$115,412$111,877▼ $3,535
Other Assets Total$3,076$1,547▼ $1,529
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$115,412$111,877▼ $3,535
Total Net Assets Fund Balance$115,412$111,877▼ $3,535
Total Liabilities and Net Assets / Fund Balance$115,412$111,877▼ $3,535

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$20,152$130,430$150,582
Land$9,226-$9,226
Compensation and Service Providers

Board Members and Trustees

NameTitle
Scott RosenberryPresident
E WaggonerTrustee
Zeth GilesTrustee
Troy Phares2nd Vice Pre
Dave PruittSecretary
Greg SpainSgt. at Arms
Brad AllenTreasurer
Dave DaileyVice Pres.
Revenue and Support

Revenue Composition

Contributions and Grants
$95,456
Program Service Revenue
$61,521
Investment Income
$314
Other Revenue
$38,799
All Other Contributions
$95,456
Change in Net Assets
$-1,984

Audited Revenue Reconciliation

Revenue per Audited Statements
$196,090
Revenue Not Reported on Form 990
$17,595
Total Revenue per Audited Statements
$213,685
Total Revenue per Form 990
$196,090
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$103,545
Total Fundraising Expense$69,292
Professional Fundraising Fees$55,632
Grants and Similar Amounts Paid$29,397
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Professional Fundraising--$55,632$55,632
Grants to Domestic Individuals$29,397--$29,397
Occupancy-$23,632$950$24,582
All Other Expenses$4,113$12,030$3,404$19,547
Benefits to Members$9,500--$9,500
Other Expenses$8,904$18,375$9,142$8,904
Fees for Services Accounting-$5,310-$5,310
Depreciation Depletion-$1,495-$1,495
Insurance-$1,305-$1,305
Office Expenses-$128$164$292
Total Functional Expenses$66,507$62,275$69,292$198,074

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$217,220
Expenses per Audited Statements$198,074
Total Expenses per Form 990$198,074
Expenses Not Reported on Form 990$19,146
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$55,632
Fundraising Gross Income$44,553
Fundraising Direct Expenses$19,146

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Dance, Raffles$44,553$44,553-$44,553
Total Events$44,553$44,553$19,146$25,407
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
No
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
No
Other officer compensation reviewed
No
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 11B

Treasurer reviews 990 before filing.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
DECATUR POLICEMAN'S BENEVOLENT &
EIN
37-6039154
Phone
2174242726
Address
PO BOX 2048, DECATUR, IL 62524

Signing Officer

Name
Brad Allen
Title
Treasurer
Phone
2174242726
Signed
2017-01-17

Organization Details

Principal Officer
Brad Allen
Formed
1984
Legal Domicile
Il
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
8

Preparer

Firm
May Cocagne & King Pc
Address
1353 E MOUND RD SUITE 300, DECATUR, IL 62526
Preparer
Mark S Wood
Phone
2178752655
Supplemental Narrative

Additional Explanations

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

Fundraising expenses including a golf tournament, softball tournament, and christmas dinner.

Form 990, Part XI, Line 9

Fundraising expenses 19,146 fundraising expenses -19,146

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 2D

Fundraising expenses 19,146

Schedule D, Page 4, Part XII, Line 2D

Fundraising expenses 19,146

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleD/TotalExpensesPerForm990Amt0198074
IRS990ScheduleD/TotalRevenuePerForm990Amt0196090
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0213685
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0217220
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt019146
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0DANCE, RAFFLES
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt019146
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt019146
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt044553
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt044553
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt044553
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt044553
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt025407
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt029397
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0VARIOUS PROGRAMS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt037
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0FMV
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FUNDRAISING EXPENSES INCLUDING A GOLF TOURNAMENT, SOFTBALL TOURNAMENT, AND CHRISTMAS DINNER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TREASURER REVIEWS 990 BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FUNDRAISING EXPENSES 19,146 FUNDRAISING EXPENSES -19,146
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0IL
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0115412
IRS990/TotalAssetsEOYAmt0111877
IRS990/TotalAssetsGrp/BOYAmt0115412
IRS990/TotalAssetsGrp/EOYAmt0111877
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt095456
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt069292
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt062275
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt066507
IRS990/TotalFunctionalExpensesGrp/TotalAmt0198074
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0115412
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0111877
IRS990/TotalProgramServiceExpensesAmt066507
IRS990/TotalProgramServiceRevenueAmt061521
IRS990/TotalRevenueGrp/ExclusionAmt014284
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt060943
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0196090
IRS990/TotalVolunteersCnt08
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0115412
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0111877
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0115412
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0111877
IRS990/USAddress/AddressLine1Txt0PO BOX 2048
IRS990/USAddress/CityNm0DECATUR
IRS990/USAddress/StateAbbreviationCd0IL
IRS990/USAddress/ZIPCd062524
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/PersonNm0BRAD ALLEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum02174242726
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-01-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0DECATUR POLICEMAN'S BENEVOLENT &
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0PROTECTIVE ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0POLI
ReturnHeader/Filer/EIN0376039154
ReturnHeader/Filer/PhoneNum02174242726
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 2048
ReturnHeader/Filer/USAddress/CityNm0DECATUR
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IL
ReturnHeader/Filer/USAddress/ZIPCd062524
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0371074029
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MAY COCAGNE & KING PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01353 E MOUND RD SUITE 300
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DECATUR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd062526
ReturnHeader/PreparerPersonGrp/PhoneNum02178752655
ReturnHeader/PreparerPersonGrp/PreparationDt02017-01-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARK S WOOD
ReturnHeader/ReturnTs02017-01-17T14:14:02-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-08-01
ReturnHeader/TaxPeriodEndDt02016-07-31
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.86$0.00$2.86$1.87$1.39$0.48
2024Detailed filing. Detailed filing data is available for this year.$2.91$0.51$2.40$1.43$1.48$0.05
2023Detailed filing. Detailed filing data is available for this year.$2.91$0.31$2.60$1.33$1.30$0.04
2022Detailed filing. Detailed filing data is available for this year.$2.98$0.48$2.51$1.50$1.52$0.02
2021Detailed filing. Detailed filing data is available for this year.$2.38$0.00$2.38$1.29$1.23$0.06
2020Detailed filing. Detailed filing data is available for this year.$2.21$0.00$2.21$0.75$1.00$0.25
2019Detailed filing. Detailed filing data is available for this year.$2.45$0.00$2.45$2.18$2.00$0.18
2018Detailed filing. Detailed filing data is available for this year.$2.31$0.00$2.31$2.75$1.79$0.96
2017Detailed filing. Detailed filing data is available for this year.$1.31$0.00$1.31$2.02$1.81$0.21
2016Detailed filing. Detailed filing data is available for this year.$1.12$0.00$1.12$1.96$1.98$0.02
2015Detailed filing. Detailed filing data is available for this year.$1.15$0.00$1.15$1.69$1.58$0.11
2014Detailed filing. Detailed filing data is available for this year.$1.04$0.00$1.04$1.54$1.57$0.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.01$0.00$1.01$1.36$1.42$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.05$0.00$1.05$1.68
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.95$0.00$0.95$1.74
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.95$0.95$1.58$1.64$0.06
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2016 filings • 501(c)4 • <$500k nonprofits