Civic Intelligence

Professional Law Enforcement Association Inc

990 • Fiscal year 2016 • EIN 38-3227685

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 06, 2017

Organization ProfileWWW.PLEA.NET

View Organization Page

PO Box 1197Troy, MI 48099-1197

(800) 367-4321

Siviq Scores

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

Liabilities / Assets

93rd percentile

0.57x

Higher debt load relative to assets than 93% of similar nonprofits.

2016 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

81st percentile

0.56x

Higher debt load relative to revenue than 81% of similar nonprofits.

2016 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2016

Net Margin

56th percentile

4.9%

Higher net margin than 56% of similar nonprofits.

2016 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

53rd percentile

$600

Higher top officer pay than 53% of similar nonprofits.

Top officer pay equals 0.1% of source-year revenue.

2016 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2016

Asset Growth

69th percentile

2.9%

Faster asset growth than 69% of similar nonprofits.

2016 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

40th percentile

-2.4%

Faster revenue growth than 40% of similar nonprofits.

2016 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets93rd percentile

Assets

Up

$612,720

Up $16,995 (+2.9%) from 2015

Net Assets

Up

$263,815

Up $30,491 (+13%) from 2015

Liabilities

Down

$348,905

Down $13,496 (-3.7%) from 2015

Revenue And Expenses
Liabilities / Revenue81st percentileNet Margin56th percentile

Revenue

Down

$620,319

Down $15,038 (-2.4%) from 2015

Expenses

Down

$589,843

Down $42,667 (-6.7%) from 2015

Net Income

Up

$30,476

Up $27,629 (+970%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth69th percentile

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

$800K$600K$400K$200K$0Assets 2010: $151,338Liabilities 2010: $7,064Net Assets 2010: $144,2742010Assets 2011: $173,223Liabilities 2011: $3,553Net Assets 2011: $169,6702011Assets 2012: $216,265Liabilities 2012: $8,004Net Assets 2012: $208,2612012Assets 2013: $236,752Liabilities 2013: $1,106Net Assets 2013: $235,6462013Assets 2014: $606,443Liabilities 2014: $375,784Net Assets 2014: $230,6592014Assets 2015: $595,725Liabilities 2015: $362,401Net Assets 2015: $233,3242015Assets 2016: $612,720Liabilities 2016: $348,905Net Assets 2016: $263,8152016Assets 2017: $609,347Liabilities 2017: $349,108Net Assets 2017: $260,2392017Assets 2018: $578,190Liabilities 2018: $347,465Net Assets 2018: $230,7252018Assets 2019: $538,267Liabilities 2019: $323,011Net Assets 2019: $215,2562019Assets 2020: $704,028Liabilities 2020: $479,093Net Assets 2020: $224,9352020Assets 2021: $682,772Liabilities 2021: $468,709Net Assets 2021: $214,0632021Assets 2022: $597,563Liabilities 2022: $157,861Net Assets 2022: $439,7022022Assets 2023: $681,500Liabilities 2023: $235,849Net Assets 2023: $445,6512023Assets 2024: $610,777Liabilities 2024: $196,975Net Assets 2024: $413,8022024

Highlighted filing

2016

Assets$612,720
Liabilities$348,905
Net Assets$263,815
Open 2016 Filing

Operations Trend

Revenue Growth40th percentile

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $692,8742010Expenses 2011: $692,5552011Expenses 2012: $628,6722012Revenue 2013: $665,989Expenses 2013: $638,241Net Income 2013: $27,7482013Revenue 2014: $639,328Expenses 2014: $644,175Net Income 2014: -$4,8472014Revenue 2015: $635,357Expenses 2015: $632,510Net Income 2015: $2,8472015Revenue 2016: $620,319Expenses 2016: $589,843Net Income 2016: $30,4762016Revenue 2017: $619,107Expenses 2017: $623,756Net Income 2017: -$4,6492017Revenue 2018: $628,496Expenses 2018: $655,457Net Income 2018: -$26,9612018Revenue 2019: $644,503Expenses 2019: $664,658Net Income 2019: -$20,1552019Revenue 2020: $670,898Expenses 2020: $665,745Net Income 2020: $5,1532020Revenue 2021: $691,524Expenses 2021: $702,657Net Income 2021: -$11,1332021Revenue 2022: $1,032,216Expenses 2022: $801,642Net Income 2022: $230,5742022Revenue 2023: $788,482Expenses 2023: $783,475Net Income 2023: $5,0072023Revenue 2024: $830,211Expenses 2024: $863,364Net Income 2024: -$33,1532024

Highlighted filing

2016

Revenue$620,319
Expenses$589,843
Net Income$30,476
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 6, 2017
Return Version
2016v3.0
Gross Receipts
$631,824
Mission and Program Overview

Mission

To provide for the administration of legal defense benefits and expenses for the members of professional law enforcement association legal defense fund.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$511,426$510,674▼ $752
Rtn Earn Endowment Incm Other Fnds$233,324$263,815▲ $30,491
Accounts Receivable$44,330$44,638▲ $308
Cash and Non-Interest-Bearing Accounts$11,239$26,564▲ $15,325
Investments in Publicly Traded Securities$14,522$14,537▲ $15
Prepaid Expenses and Deferred Charges$7,739$7,297▼ $442
Savings and Temporary Cash Investments$5,615$5,894▲ $279
Intangible Assets$854$610▼ $244
Total Assets$595,725$612,720▲ $16,995
Other Assets Total-$2,506-
Liabilities
Unsecured Notes Loans Payable$348,651$334,878▼ $13,773
Other Liabilities$13,488$14,026▲ $538
Accounts Payable and Accrued Expenses$262$1▼ $261
Total Liabilities$362,401$348,905▼ $13,496
Net Assets / Fund Balance
Total Net Assets Fund Balance$233,324$263,815▲ $30,491
Total Liabilities and Net Assets / Fund Balance$595,725$612,720▲ $16,995

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$356,047$23,953$380,000
Equipment$37,555$86,722$124,277
Land$95,000-$95,000
Other Land Buildings$22,072$1,815$23,887
Compensation and Service Providers
Top Officer Pay53rd percentile

Employees

NameTitleBaseTotal
Felipe OrtizDirector$600$600
Linda StoutVice Preside$600$600
Robert L GoldenbogenDirector$600$600
Michael P DonnenwirthSecretary$500$500
Louis K RogersPresident$100$100
Thomas BrackenDirector$100$100

Board Members and Trustees

NameTitle
Charles YoungTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$570,000
Investment Income
$279
Other Revenue
$50,040
Change in Net Assets
$30,476
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$374,263
Other Expenses$215,580
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$285,100
Other Employee Benefits---$52,499
Travel---$50,122
Office Expenses---$41,998
Payroll Taxes---$26,738
Depreciation Depletion---$19,191
Interest---$12,469
Other Expenses---$11,830
All Other Expenses---$10,919
Insurance---$9,131
Pension Plan Contributions---$7,426
Occupancy---$5,845
Fees for Services Accounting---$5,400
Fees for Services Legal---$4,496
Current Officers, Directors, Trustees, and Key Employees---$2,500
Fees for Services Other---$1,938
Total Functional Expenses$0$0$0$589,843
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Current Portion of Long-term Debt$14,026
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
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
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 7A

“The organization appoints five directors.”

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

“The form 990 is presented and approved at a board of directors meeting, subject to review by and approval of the organizations legal counsel.”

Form 990, Page 6, Part VI, Line 12C

“The conflicts of interest policy is reviewed at the board of directors meetings.”

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

“The compensation process meets the listed definitions established in accordance with the process described in part vi, line 15a of form 990.”

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

“The compensation process meets the listed definitions established in accordance with the process described in part vi, line 15b of form 990.”

Form 990, Page 6, Part VI, Line 19

“The governing documents of the organization are made available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Professional Law Enforcement
EIN
38-3227685
Phone
8003674321
Address
PO BOX 1197, TROY, MI 48099-1197

Signing Officer

Name
Louis K Rogers
Title
President
Phone
8003674321
Signed
2017-11-06

Organization Details

Principal Officer
Louis K Rogers
Formed
1995
Legal Domicile
Mi
Voting Board Members
7
Independent Board Members
7
Employees
9

Preparer

Firm
Benda Grace Stulz & Company Pc
Address
38800 VAN DYKE AVE STE 100, STERLING HEIGHTS, MI 48312
Preparer
John M Grace
Phone
5868836240
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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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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION APPOINTS FIVE DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS PRESENTED AND APPROVED AT A BOARD OF DIRECTORS MEETING, SUBJECT TO REVIEW BY AND APPROVAL OF THE ORGANIZATIONS LEGAL COUNSEL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE CONFLICTS OF INTEREST POLICY IS REVIEWED AT THE BOARD OF DIRECTORS MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE COMPENSATION PROCESS MEETS THE LISTED DEFINITIONS ESTABLISHED IN ACCORDANCE WITH THE PROCESS DESCRIBED IN PART VI, LINE 15A OF FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE COMPENSATION PROCESS MEETS THE LISTED DEFINITIONS ESTABLISHED IN ACCORDANCE WITH THE PROCESS DESCRIBED IN PART VI, LINE 15B OF FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE GOVERNING DOCUMENTS OF THE ORGANIZATION ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0PLEA LEGAL DEFENSE FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0386679709
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C8
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0BENEFITS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0PO BOX 1197
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0TROY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd048099
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0true
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0true
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0true
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0595725
IRS990/TotalAssetsEOYAmt0612720
IRS990/TotalAssetsGrp/BOYAmt0595725
IRS990/TotalAssetsGrp/EOYAmt0612720
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0589843
IRS990/TotalGrossUBIAmt02480
IRS990/TotalLiabilitiesBOYAmt0362401
IRS990/TotalLiabilitiesEOYAmt0348905
IRS990/TotalLiabilitiesGrp/BOYAmt0362401
IRS990/TotalLiabilitiesGrp/EOYAmt0348905
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0233324
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0263815
IRS990/TotalProgramServiceRevenueAmt0570000
IRS990/TotalReportableCompFromOrgAmt02500
IRS990/TotalRevenueGrp/ExclusionAmt0279
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0617560
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0620319
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt02480
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0595725
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0612720
IRS990/TravelGrp/TotalAmt050122
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0348651
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0334878
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.PLEA.NET
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/PersonNm0LOUIS K ROGERS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08003674321
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-11-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PROFESSIONAL LAW ENFORCEMENT
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0PROF
ReturnHeader/Filer/EIN0383227685
ReturnHeader/Filer/PhoneNum08003674321
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1197
ReturnHeader/Filer/USAddress/CityNm0TROY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd0480991197
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId01AEE1B478CE7CB17BC6519B5678DC560441D8B4D
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId01AEE1B478CE7CB17BC6519B5678DC560441D8B4D
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0382284921
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BENDA GRACE STULZ & COMPANY PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt038800 VAN DYKE AVE STE 100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0STERLING HEIGHTS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd048312
ReturnHeader/PreparerPersonGrp/PhoneNum05868836240
ReturnHeader/PreparerPersonGrp/PreparationDt02017-11-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOHN M GRACE
ReturnHeader/ReturnTs02017-11-06T10:27:33-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$612,720
Liabilities
$348,905
Net assets
$263,815
Revenue
$620,319
Expenses
$589,843
Net income
$30,476
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.61$0.20$0.41$0.83$0.86$0.03
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.68$0.24$0.45$0.79$0.78$0.01
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.60$0.16$0.44$1.03$0.80$0.23
2021Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.68$0.47$0.21$0.69$0.70$0.01
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.70$0.48$0.22$0.67$0.67$0.01
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.54$0.32$0.22$0.64$0.66$0.02
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.58$0.35$0.23$0.63$0.66$0.03
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.61$0.35$0.26$0.62$0.62$0.00
2016Detailed filing. Detailed filing data is available for this year.$0.61$0.35$0.26$0.62$0.59$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.60$0.36$0.23$0.64$0.63$0.00
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.61$0.38$0.23$0.64$0.64$0.00
2013Detailed filing. Detailed filing data is available for this year.$0.24$0.00$0.24$0.67$0.64$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.22$0.01$0.21$0.63
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.17$0.00$0.17$0.69
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.15$0.01$0.14$0.69