Civic Intelligence

Professional Law Enforcement Association Inc

990 • Fiscal year 2019 • EIN 38-3227685

Jan 01, 2019 to Dec 31, 2019 • Filed on Oct 29, 2020

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

96th percentile

0.60x

Higher debt load relative to assets than 96% of similar nonprofits.

2019 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

82nd percentile

0.50x

Higher debt load relative to revenue than 82% of similar nonprofits.

2019 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2019

Net Margin

33rd percentile

-3.1%

Higher net margin than 33% of similar nonprofits.

2019 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

100th percentile

$124,001

Higher top officer pay than 100% of similar nonprofits.

Top officer pay equals 19.2% of source-year revenue.

2019 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2019

Asset Growth

12th percentile

-6.9%

Faster asset growth than 12% of similar nonprofits.

2019 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

52nd percentile

2.5%

Faster revenue growth than 52% of similar nonprofits.

2019 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets96th percentile

Assets

Down

$538,267

Down $39,923 (-6.9%) from 2018

Net Assets

Down

$215,256

Down $15,469 (-6.7%) from 2018

Liabilities

Down

$323,011

Down $24,454 (-7.0%) from 2018

Revenue And Expenses
Liabilities / Revenue82nd percentileNet Margin33rd percentile

Revenue

Up

$644,503

Up $16,007 (+2.5%) from 2018

Expenses

Up

$664,658

Up $9,201 (+1.4%) from 2018

Net Income

Up

-$20,155

Up $6,806 (+25%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth12th 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

2019

Assets$538,267
Liabilities$323,011
Net Assets$215,256
Open 2019 Filing

Operations Trend

Revenue Growth52nd 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

2019

Revenue$644,503
Expenses$664,658
Net Income-$20,155
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Oct 29, 2020
Return Version
2019v5.0
Gross Receipts
$660,405
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$475,148$461,881▼ $13,267
Rtn Earn Endowment Incm Other Fnds$230,725$215,256▼ $15,469
Investments in Publicly Traded Securities$30,066$35,672▲ $5,606
Prepaid Expenses and Deferred Charges$8,223$20,276▲ $12,053
Cash and Non-Interest-Bearing Accounts$20,584$10,042▼ $10,542
Savings and Temporary Cash Investments$3,238$3,133▼ $105
Accounts Receivable$35,425$391▼ $35,034
Intangible Assets$122--
Total Assets$578,190$538,267▼ $39,923
Other Assets Total$5,384$6,872▲ $1,488
Liabilities
Unsecured Notes Loans Payable$320,665$293,787▼ $26,878
Accounts Payable and Accrued Expenses$26,319$14,920▼ $11,399
Other Liabilities-$13,771-
Deferred Revenue$481$533▲ $52
Total Liabilities$347,465$323,011▼ $24,454
Net Assets / Fund Balance
Total Net Assets Fund Balance$230,725$215,256▼ $15,469
Total Liabilities and Net Assets / Fund Balance$578,190$538,267▼ $39,923

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$326,816$53,184$380,000
Equipment$20,676$119,337$140,013
Land$95,000-$95,000
Other Land Buildings$19,389$4,498$23,887
Compensation and Service Providers
Top Officer Pay100th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Leslie McmahonExecutive DiFT$119,808$4,193$124,001
Charles YoungTreasurer-$600-$600
Linda StoutVice Preside-$600-$600
Michael P DonnenwirthPresident-$600-$600

Board Members and Trustees

NameTitle
Louis K RogersPresident
Andrew PeraltaDirector
Felipe OrtizDirector
Randy DyloffDirector
Robert L GoldenbogenDirector
Thomas BrackenSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$594,000
Investment Income
$1,204
Other Revenue
$49,299
Change in Net Assets
$-20,155
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$423,044
Other Expenses$241,614
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$206,970
Current Officers, Directors, Trustees, and Key Employees---$124,001
Other Employee Benefits---$57,390
Office Expenses---$45,973
Payroll Taxes---$29,403
Fees for Services Other---$25,601
Travel---$24,825
Depreciation Depletion---$17,072
Interest---$14,088
All Other Expenses---$13,958
Other Expenses---$10,820
Insurance---$8,920
Fees for Services Accounting---$6,975
Occupancy---$6,789
Pension Plan Contributions---$5,280
Fees for Services Legal---$4,798
Fees for Service Investment Mgmnt Fees---$179
Total Functional Expenses$0$0$0$664,658
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$13,771
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
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 seven 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
Michael P Donnenwirth
Title
President
Phone
8003674321
Signed
2020-10-29

Organization Details

Principal Officer
Michael P Donnenwirth
Formed
1995
Legal Domicile
Mi
Voting Board Members
5
Independent Board Members
5
Employees
10

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/PYTotalExpensesAmt0655457
IRS990/PYTotalRevenueAmt0628496
IRS990/ReconcilationRevenueExpnssAmt0-20155
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt053184
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0380000
IRS990ScheduleD/EquipmentGrp/BookValueAmt020676
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0119337
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0140013
IRS990ScheduleD/LandGrp/BookValueAmt095000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt095000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt019389
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt04498
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt023887
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt013771
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CURRENT PORTION OF LONG-TERM DEBT
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0461881
IRS990ScheduleD/TotalLiabilityAmt013771
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION APPOINTS SEVEN 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
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd048099
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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/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt0538267
IRS990/TotalAssetsGrp/BOYAmt0578190
IRS990/TotalAssetsGrp/EOYAmt0538267
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
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IRS990/TotalGrossUBIAmt0-7860
IRS990/TotalLiabilitiesBOYAmt0347465
IRS990/TotalLiabilitiesEOYAmt0323011
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IRS990/TotalLiabilitiesGrp/EOYAmt0323011
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IRS990/TotalProgramServiceRevenueAmt0594000
IRS990/TotalReportableCompFromOrgAmt0121608
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0644503
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0-7860
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IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.PLEA.NET
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02022-01-07 14:23:13Z
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL P DONNENWIRTH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08003674321
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-10-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PROFESSIONAL LAW ENFORCEMENT
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0PROF
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ReturnHeader/Filer/PhoneNum08003674321
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1197
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ReturnHeader/FilingSecurityInformation/IPDt02020-11-10
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm008:34:39
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0382284921
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BENDA GRACE STULZ & COMPANY PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt038800 VAN DYKE AVE STE 100
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Document Assets

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Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$538,267
Liabilities
$323,011
Net assets
$215,256
Revenue
$644,503
Expenses
$664,658
Net income
-$20,155
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
2019Detailed filing. Detailed filing data is available for this year.$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
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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