Civic Intelligence

Professional Law Enforcement Association Tr

990 • Fiscal year 2015 • EIN 38-6679709

Jan 01, 2015 to Dec 31, 2015 • Filed on Mar 10, 2016

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

65th percentile

0.08x

Higher debt load relative to assets than 65% of similar nonprofits.

2015 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

64th percentile

0.23x

Higher debt load relative to revenue than 64% of similar nonprofits.

2015 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2015

Net Margin

19th percentile

-16%

Higher net margin than 19% of similar nonprofits.

2015 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

42nd percentile

$0

Higher top officer pay than 42% of similar nonprofits.

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

2015 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2015

Asset Growth

5th percentile

-11%

Faster asset growth than 5% of similar nonprofits.

2015 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

21st percentile

-15%

Faster revenue growth than 21% of similar nonprofits.

2015 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Down

$2,110,753

Down $261,646 (-11%) from 2014

Net Assets

Down

$1,951,945

Down $254,438 (-12%) from 2014

Liabilities

Down

$158,808

Down $7,208 (-4.3%) from 2014

Revenue

Down

$704,712

Down $121,696 (-15%) from 2014

Expenses

Up

$820,887

Up $5,032 (+0.6%) from 2014

Net Income

Down

-$116,175

Down $126,728 (-1201%) from 2014

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $2,234,428Liabilities 2010: $200,029Net Assets 2010: $2,034,3992010Assets 2011: $2,093,303Liabilities 2011: $190,263Net Assets 2011: $1,903,0402011Assets 2012: $2,389,505Liabilities 2012: $301,396Net Assets 2012: $2,088,1092012Assets 2013: $2,384,073Liabilities 2013: $133,053Net Assets 2013: $2,251,0202013Assets 2014: $2,372,399Liabilities 2014: $166,016Net Assets 2014: $2,206,3832014Assets 2015: $2,110,753Liabilities 2015: $158,808Net Assets 2015: $1,951,9452015Assets 2016: $2,048,590Liabilities 2016: $131,459Net Assets 2016: $1,917,1312016Assets 2017: $2,046,092Liabilities 2017: $145,310Net Assets 2017: $1,900,7822017Assets 2018: $1,879,550Liabilities 2018: $238,283Net Assets 2018: $1,641,2672018Assets 2019: $2,051,401Liabilities 2019: $234,543Net Assets 2019: $1,816,8582019Assets 2020: $2,348,071Liabilities 2020: $182,195Net Assets 2020: $2,165,8762020Assets 2021: $2,678,700Liabilities 2021: $332,658Net Assets 2021: $2,346,0422021Assets 2022: $2,755,821Liabilities 2022: $313,442Net Assets 2022: $2,442,3792022Assets 2023: $3,034,171Liabilities 2023: $375,528Net Assets 2023: $2,658,6432023Assets 2024: $3,243,550Liabilities 2024: $482,849Net Assets 2024: $2,760,7012024

Highlighted filing

2015

Assets$2,110,753
Liabilities$158,808
Net Assets$1,951,945

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $824,0652010Expenses 2011: $902,1202011Expenses 2012: $787,6772012Revenue 2013: $801,550Expenses 2013: $809,933Net Income 2013: -$8,3832013Revenue 2014: $826,408Expenses 2014: $815,855Net Income 2014: $10,5532014Revenue 2015: $704,712Expenses 2015: $820,887Net Income 2015: -$116,1752015Revenue 2016: $912,367Expenses 2016: $819,025Net Income 2016: $93,3422016Revenue 2017: $762,640Expenses 2017: $858,515Net Income 2017: -$95,8752017Revenue 2018: $927,569Expenses 2018: $1,014,964Net Income 2018: -$87,3952018Revenue 2019: $986,862Expenses 2019: $1,028,730Net Income 2019: -$41,8682019Revenue 2020: $1,157,693Expenses 2020: $1,002,219Net Income 2020: $155,4742020Revenue 2021: $1,517,077Expenses 2021: $1,250,768Net Income 2021: $266,3092021Revenue 2022: $1,549,048Expenses 2022: $1,260,111Net Income 2022: $288,9372022Revenue 2023: $1,758,911Expenses 2023: $1,678,662Net Income 2023: $80,2492023Revenue 2024: $2,022,895Expenses 2024: $1,922,496Net Income 2024: $100,3992024

Highlighted filing

2015

Revenue$704,712
Expenses$820,887
Net Income-$116,175
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Mar 10, 2016
Return Version
2015v2.1
Gross Receipts
$1,088,399
Mission and Program Overview

Mission

To provide legal service benefits.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$2,206,383$1,951,945▼ $254,438
Investments in Publicly Traded Securities$1,814,274$1,678,944▼ $135,330
Land, Buildings, and Equipment, Net$351,335--
Other Notes and Loans Receivable, Net-$252,198-
Savings and Temporary Cash Investments$182,045$157,015▼ $25,030
Cash and Non-Interest-Bearing Accounts$13,745$14,646▲ $901
Accounts Receivable$3,031$6,828▲ $3,797
Prepaid Expenses and Deferred Charges$7,969$1,122▼ $6,847
Total Assets$2,372,399$2,110,753▼ $261,646
Liabilities
Other Liabilities$101,559$100,759▼ $800
Accounts Payable and Accrued Expenses$64,457$58,049▼ $6,408
Total Liabilities$166,016$158,808▼ $7,208
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,206,383$1,951,945▼ $254,438
Total Liabilities and Net Assets / Fund Balance$2,372,399$2,110,753▼ $261,646
Compensation and Service Providers

Board Members and Trustees

NameTitle
Charles YoungTrustee
Louis RogersTrustee
Michael DonnenwirthTrustee

Highest Paid Contractors

ContractorServicesLocationCompensation
Plea INCAdministrative1640 AXTELL DRIVE, Troy, MI 48084$594,000
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$657,670
Investment Income
$60,753
Other Revenue
$-13,711
Change in Net Assets
$-116,175

Audited Revenue Reconciliation

Revenue per Audited Statements
$696,132
Revenue Not Reported on Financial Statements
$8,580
Revenue Not Reported on Form 990
$-138,263
Total Revenue per Audited Statements
$557,869
Total Revenue per Form 990
$704,712
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$623,663
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management---$594,000
Benefits to Members---$197,224
Fees for Service Investment Mgmnt Fees---$8,580
Insurance---$7,917
Fees for Services Accounting---$6,350
Office Expenses---$4,799
Fees for Services Legal---$2,017
Total Functional Expenses$0$0$0$820,887

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$820,887
Expenses per Audited Statements$812,307
Total Expenses per Audited Statements$812,307
Expenses Not Reported on Financial Statements$8,580
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
Reserve for Claims Incurred$100,759
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with family members
Yes
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 plan sponsor appointes two trustees and the plan administrator appoints one trustee.

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

The form 990 is presented and approved at meetings of the trustees, subject to approval and review by the fund attorney.

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

If the governing board or committee has reasonable cause to believe a member has failed to disclose actual or possible conflicts of interest, the governing board or committe will inform the member of the basis for the belief and affored the member an opportunity to explain the alleged failure to disclose. If, after hearing the member's response and after making further investigation as warranted by circumstances, the governing board or committee determines the member has failed to disclose an actual or possible conflict of interest, the governing board or committee will take appropriate disciplinary and corrective action, including removal of the member.

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

The fund did not have any employees who met the definitions in the plan year. If the fund had employees that met the listed definitions, then any compensation would have been established in accordance with the process described in part vi, line 15a of form 990.

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

The fund did not have any employees who met the definitions in the plan year. If the fund had employees that met the listed definitions, then any compensation would have been established in accordance with the process described in part vi, line 15b of form 990.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Professional Law Enforcement
EIN
38-6679709
Phone
8003674321
Address
PO BOX 1197, TROY, MI 48099-1197

Signing Officer

Name
Louis Rogers
Title
Trustee
Phone
8003674321
Signed
2016-03-10

Organization Details

Principal Officer
Louis Rogers
Formed
1995
Legal Domicile
Mi
Voting Board Members
3
Independent Board Members
3
Employees
0

Preparer

Firm
Benda Grace Stulz & Company Pc
Address
38800 VAN DYKE AVE STE 100, STERLING HEIGHTS, MI 48312
Preparer
John M Grace
Phone
5868836240
Raw XML Appendix333 raw XML fields

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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE PLAN SPONSOR APPOINTES TWO TRUSTEES AND THE PLAN ADMINISTRATOR APPOINTS ONE TRUSTEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS PRESENTED AND APPROVED AT MEETINGS OF THE TRUSTEES, SUBJECT TO APPROVAL AND REVIEW BY THE FUND ATTORNEY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2IF THE GOVERNING BOARD OR COMMITTEE HAS REASONABLE CAUSE TO BELIEVE A MEMBER HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, THE GOVERNING BOARD OR COMMITTE WILL INFORM THE MEMBER OF THE BASIS FOR THE BELIEF AND AFFORED THE MEMBER AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF, AFTER HEARING THE MEMBER'S RESPONSE AND AFTER MAKING FURTHER INVESTIGATION AS WARRANTED BY CIRCUMSTANCES, THE GOVERNING BOARD OR COMMITTEE DETERMINES THE MEMBER HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, THE GOVERNING BOARD OR COMMITTEE WILL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION, INCLUDING REMOVAL OF THE MEMBER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FUND DID NOT HAVE ANY EMPLOYEES WHO MET THE DEFINITIONS IN THE PLAN YEAR. IF THE FUND HAD EMPLOYEES THAT MET THE LISTED DEFINITIONS, THEN ANY COMPENSATION WOULD HAVE BEEN ESTABLISHED IN ACCORDANCE WITH THE PROCESS DESCRIBED IN PART VI, LINE 15A OF FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE FUND DID NOT HAVE ANY EMPLOYEES WHO MET THE DEFINITIONS IN THE PLAN YEAR. IF THE FUND HAD EMPLOYEES THAT MET THE LISTED DEFINITIONS, THEN ANY COMPENSATION WOULD HAVE BEEN ESTABLISHED IN ACCORDANCE WITH THE PROCESS DESCRIBED IN PART VI, LINE 15B OF FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NO DOCUMENTS AVAILABLE TO THE PUBLIC
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
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IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0PLEA INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0383227685
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C8
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0ADMIN.
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0PO BOX 1197
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0TROY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd0480991197
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0true
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransferFromOtherOrgInd0true
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02372399
IRS990/TotalAssetsEOYAmt02110753
IRS990/TotalAssetsGrp/BOYAmt02372399
IRS990/TotalAssetsGrp/EOYAmt02110753
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0820887
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0166016
IRS990/TotalLiabilitiesEOYAmt0158808
IRS990/TotalLiabilitiesGrp/BOYAmt0166016
IRS990/TotalLiabilitiesGrp/EOYAmt0158808
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02206383
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01951945
IRS990/TotalProgramServiceRevenueAmt0657670
IRS990/TotalRevenueGrp/ExclusionAmt0102031
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0602681
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0704712
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02372399
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02110753
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 1197
IRS990/USAddress/CityNm0TROY
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd0480991197
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0WWW.PLEA.NET
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02016-12-15 16:53:06Z
ReturnHeader/BusinessOfficerGrp/PersonNm0LOUIS ROGERS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum08003674321
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-03-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PROFESSIONAL LAW ENFORCEMENT
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION INC LEGAL DEFENSE FUND
ReturnHeader/Filer/BusinessNameControlTxt0PROF
ReturnHeader/Filer/EIN0386679709
ReturnHeader/Filer/PhoneNum08003674321
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1197
ReturnHeader/Filer/USAddress/CityNm0TROY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd0480991197
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/PreparationDt02016-08-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOHN M GRACE
ReturnHeader/ReturnTs02016-08-10T13:15:20-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.24$0.48$2.76$2.02$1.92$0.10
2023Detailed filing. Detailed filing data is available for this year.$3.03$0.38$2.66$1.76$1.68$0.08
2022Detailed filing. Detailed filing data is available for this year.$2.76$0.31$2.44$1.55$1.26$0.29
2021Detailed filing. Detailed filing data is available for this year.$2.68$0.33$2.35$1.52$1.25$0.27
2020Detailed filing. Detailed filing data is available for this year.$2.35$0.18$2.17$1.16$1.00$0.16
2019Detailed filing. Detailed filing data is available for this year.$2.05$0.23$1.82$0.99$1.03$0.04
2018Detailed filing. Detailed filing data is available for this year.$1.88$0.24$1.64$0.93$1.01$0.09
2017Detailed filing. Detailed filing data is available for this year.$2.05$0.15$1.90$0.76$0.86$0.10
2016Detailed filing. Detailed filing data is available for this year.$2.05$0.13$1.92$0.91$0.82$0.09
2015Detailed filing. Detailed filing data is available for this year.$2.11$0.16$1.95$0.70$0.82$0.12
2014Detailed filing. Detailed filing data is available for this year.$2.37$0.17$2.21$0.83$0.82$0.01
2013Detailed filing. Detailed filing data is available for this year.$2.38$0.13$2.25$0.80$0.81$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.39$0.30$2.09$0.79
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.09$0.19$1.90$0.90
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.23$0.20$2.03$0.82