Civic Intelligence

Locking Arms

990 • Fiscal year 2021 • EIN 45-2660310

Jun 01, 2020 to May 31, 2021 • Filed on May 18, 2022

650 N Rose Drive Box 626Placentia, CA 92870

(714) 743-6965

Siviq Scores

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

Liabilities / Assets

56th percentile

0.00x

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

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

56th percentile

0.00x

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

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

40th percentile

1.8%

Higher net margin than 40% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

75th percentile

36%

Faster asset growth than 75% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

40th percentile

-7.4%

Faster revenue growth than 40% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Up

$21,722

Up $5,797 (+36%) from 2020

Net Assets

Up

$21,722

Up $5,797 (+36%) from 2020

Liabilities

Flat

$0

Flat from 2020

Revenue

Down

$318,500

Down $25,599 (-7.4%) from 2020

Expenses

Down

$312,703

Down $20,270 (-6.1%) from 2020

Net Income

Down

$5,797

Down $5,329 (-48%) from 2020

Historical Trend

Balance Sheet Trend

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

$60K$40K$20K$0Assets 2013: $22,294Liabilities 2013: $0Net Assets 2013: $22,2942013Assets 2014: $51,606Liabilities 2014: $0Net Assets 2014: $51,6062014Assets 2015: $50,501Liabilities 2015: $0Net Assets 2015: $50,5012015Assets 2016: $31,511Liabilities 2016: $0Net Assets 2016: $31,5112016Assets 2017: $35,452Liabilities 2017: $0Net Assets 2017: $35,4522017Assets 2018: $5,137Liabilities 2018: $0Net Assets 2018: $5,1372018Assets 2019: $4,799Liabilities 2019: $0Net Assets 2019: $4,7992019Assets 2020: $15,925Liabilities 2020: $0Net Assets 2020: $15,9252020Assets 2021: $21,722Liabilities 2021: $0Net Assets 2021: $21,7222021Assets 2022: $20,632Liabilities 2022: $0Net Assets 2022: $20,6322022Assets 2023: $19,844Liabilities 2023: $0Net Assets 2023: $19,8442023Assets 2024: $5,352Liabilities 2024: $0Net Assets 2024: $5,3522024

Highlighted filing

2021

Assets$21,722
Liabilities$0
Net Assets$21,722

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2013: $249,094Expenses 2013: $282,756Net Income 2013: -$33,6622013Revenue 2014: $240,506Expenses 2014: $211,194Net Income 2014: $29,3122014Revenue 2015: $261,712Expenses 2015: $262,816Net Income 2015: -$1,1042015Revenue 2016: $311,741Expenses 2016: $330,734Net Income 2016: -$18,9932016Revenue 2017: $297,593Expenses 2017: $293,652Net Income 2017: $3,9412017Revenue 2018: $358,517Expenses 2018: $388,832Net Income 2018: -$30,3152018Revenue 2019: $406,409Expenses 2019: $406,747Net Income 2019: -$3382019Revenue 2020: $344,099Expenses 2020: $332,973Net Income 2020: $11,1262020Revenue 2021: $318,500Expenses 2021: $312,703Net Income 2021: $5,7972021Revenue 2022: $451,561Expenses 2022: $452,651Net Income 2022: -$1,0902022Revenue 2023: $311,892Expenses 2023: $312,680Net Income 2023: -$7882023Revenue 2024: $469,632Expenses 2024: $484,124Net Income 2024: -$14,4922024

Highlighted filing

2021

Revenue$318,500
Expenses$312,703
Net Income$5,797
Jump To
Filing Snapshot
Filing Period
Jun 1, 2020 to May 31, 2021
Signed
May 18, 2022
Return Version
2020v4.0
Gross Receipts
$318,500
Mission and Program Overview

Mission

Locking Arms exists to mobilize people and financial resources to care for the world's impoverished. By raising up awareness and providing opportunities for individuals, churches and businesses to work together, the goal is to foster self-reliant, sustainable change in the lives of hurting people around the world.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$15,925$21,722▲ $5,797
Savings and Temporary Cash Investments$0--
Accounts Receivable$0--
Other Notes and Loans Receivable, Net$0--
Pledges and Grants Receivable$0--
Receivable From Disqualified Prsn$0--
Receivables From Officers Etc$0--
Investments Other Securities$0--
Investments Program Related$0--
Investments in Publicly Traded Securities$0--
Intangible Assets$0--
Inventories for Sale or Use$0--
Loans From Officers Directors$0--
Prepaid Expenses and Deferred Charges$0--
Total Assets$15,925$21,722▲ $5,797
Other Assets Total$0--
Liabilities
Accounts Payable and Accrued Expenses$0--
Grants Payable$0--
Mortgage Notes Payable Secured by Investment Property$0--
Unsecured Notes Loans Payable$0--
Deferred Revenue$0--
Escrow Account Liability$0--
Tax Exempt Bond Liabilities$0--
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets With Donor Restrictions$13,749$19,190▲ $5,441
Net Assets Without Donor Restrictions$2,176$2,532▲ $356
Total Net Assets Fund Balance$15,925$21,722▲ $5,797
Total Liabilities and Net Assets / Fund Balance$15,925$21,722▲ $5,797
Compensation and Service Providers

Board Members and Trustees

NameTitle
Tom LeatherbyBoard Chair
SHIRLEY McCAULEYDirector
Stan CurleeDirector
Zach PettittDirector
Tammy LeatherbyExecutive Director
Bunny SharpSecretary
DAVE McCAULEYTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$318,500
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$318,500
Change in Net Assets
$5,797
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$311,674
Other Expenses$1,029
Total Fundraising Expense$148
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$311,674--$311,674
Information Technology$130$130$130$390
Travel$356--$356
Fees for Services Accounting$229--$229
Office Expenses$18$18$18$54
Total Functional Expenses$312,407$148$148$312,703
International Activity

International Summary

Offices
0
Employees
0
Spending
$311,921

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
South AsiaProgram ServicesHumanitarian Aid; Youth Development; Church Planting; Orphan Care00$311,921
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0--
Receivables from Disqualified Persons$0--
Receivables from Officers, Directors, Trustees, and Key Employees$0--
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
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, Part VI, Section A, Line 2

Tammy Leatherby (Executive Director) & Tom Leatherby (Board Chair) are a married couple. Dave McCauley (Director) & Shirley McCauley (Director are a married couple. Bunny Sharp (Secretary) is the mother of Tammy Leatherby.

Form 990, Part VI, Section B, Line 11B

The 990 Return is completed by the Executive Director utilizing information on hand and financial reports that have been viewed by both the Board Chair and Treasurer. The completed document is submitted and a copy of the submitted 990 is then distributed to the Board.

Form 990, Part VI, Section C, Line 19

Each member of the Board of Directors has copies of all governing documents including bylaws & conflict of interest policies. They are free to share these with anyone requesting them. Additionally, copies of these documents can be viewed at any time by contacting the Executive Director. To date we have had no such requests.

Filing and Contact Details

Filer

Filer Name
Locking Arms
EIN
45-2660310
Phone
7147436965
Address
650 N Rose Drive Box 626, Placentia, CA 92870

Signing Officer

Name
Tammy Leatherby
Title
Executive Director
Phone
7147436965
Signed
2022-05-18

Organization Details

Principal Officer
Tammy Leatherby
Formed
2011
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
4
Employees
0
Volunteers
11
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0Unusual Grants: $55,000 $45k received from Eastside Christian Church, $15k for construction of a church in Laos & $30k for Mango tree crops $10k received from Harvester Christian Church for church construction in an Akha village in Northern Thailand
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IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0South Asia
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0Humanitarian Aid; Youth Development; Church Planting; Orphan Care
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0Program Services
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IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt0At present our organization is ONLY granting funds to existing partners (Kenyan nationals, or US missionaries serving in Thailand). These works require ongoing funding. As such our board requires regular communication and written updates via quarterly reports to gauge the progress, effectiveness and further potential need. Periodic field visits may also be required.
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule F, Part I, Line 2
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Tammy Leatherby (Executive Director) & Tom Leatherby (Board Chair) are a married couple. Dave McCauley (Director) & Shirley McCauley (Director are a married couple. Bunny Sharp (Secretary) is the mother of Tammy Leatherby.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The 990 Return is completed by the Executive Director utilizing information on hand and financial reports that have been viewed by both the Board Chair and Treasurer. The completed document is submitted and a copy of the submitted 990 is then distributed to the Board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Each member of the Board of Directors has copies of all governing documents including bylaws & conflict of interest policies. They are free to share these with anyone requesting them. Additionally, copies of these documents can be viewed at any time by contacting the Executive Director. To date we have had no such requests.
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ReasonableCauseExplanation/ExplanationTxt0Return was due 10/15/21. On our 2019 return we reported that in October of 2020 we were still waiting on our software company to reopen so our system problem could be resolved, allowing us to complete data entry, audit, pull reports & file our past due returns. On 10/16/21 Executive Director, Tammy Leatherby, tested positive for Covid. Her health continued to deteriorate resulting in admission to the hospital on 12/1/20 with Covid Pneumonia. Released mid-December she remained dependent on oxygen & predominantly bedridden for several months. Five months out of the hospital she was able to work, including her volunteer work handling operations & financial record keeping for Locking Arms, but only for about 5 hours per week. It took over 7 months before she could come anywhere near working the hours required to catch things up. In August of 2021 she was able to connect with a supervisor at Aplos Software who made the corrections necessary to allow us to begin again. Data Entry resumed, but another deadline had passed. We are FULLY caught up now & operating smoothly. Addendum: This return was initially mailed to the IRS together with a new 1023 & all past due 990s. It was received by the IRS on 5/19/22. Our Exempt Status was retroactively reinstated. This return was returned to us, delivered to our Postal Box on 8/15/22. Because Tammy Leatherby was out of town, it wasn't picked up from the Postal Box until 8/24/22. It took a few days to get the technical assistance required to change our form's delivery method to Electronic. We have gotten this back to you as quickly as possible. We apologize for delivering the return by an incorrect method. Our understanding when we received instructions concerning reinstatement of our Exempt Status was that we were to send all past due returns together, each marked "RETROACTIVE REINSTATEMENT" - we followed those instructions & didn't realize this one return should have been sent by a different method. We will make certain that the return due next month is sent Electronically.
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