Civic Intelligence

Chaplain Alliance for Religious Liberty

990 • Fiscal year 2018 • EIN 45-3911937

Jan 01, 2018 to Dec 31, 2018 • Filed on May 13, 2019

PO Box 151353Alexandria, VA 22315

(803) 834-9507

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.19x

Higher debt load relative to assets than 83% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

66th percentile

0.01x

Higher debt load relative to revenue than 66% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

39th percentile

-0.6%

Higher net margin than 39% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

88th percentile

$33,333

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 31.6% of source-year revenue.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

4th percentile

-79%

Faster asset growth than 4% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

11th percentile

-45%

Faster revenue growth than 11% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Down

$7,186

Down $26,797 (-79%) from 2017

Net Assets

Down

$5,844

Down $20,551 (-78%) from 2017

Liabilities

Down

$1,342

Down $6,246 (-82%) from 2017

Revenue

Down

$105,595

Down $87,996 (-45%) from 2017

Expenses

Down

$106,178

Down $99,344 (-48%) from 2017

Net Income

Up

-$583

Up $11,348 (+95%) from 2017

Historical Trend

Balance Sheet Trend

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

$100K$50K$0Assets 2012: $35,982Liabilities 2012: $02012Assets 2013: $75,079Liabilities 2013: $2,2742013Assets 2014: $85,255Liabilities 2014: $2052014Assets 2015: $56,863Liabilities 2015: $340Net Assets 2015: $56,5232015Assets 2016: $40,416Liabilities 2016: $2,091Net Assets 2016: $38,3252016Assets 2017: $33,983Liabilities 2017: $7,588Net Assets 2017: $26,3952017Assets 2018: $7,186Liabilities 2018: $1,342Net Assets 2018: $5,8442018Assets 2019: $5,818Liabilities 2019: $655Net Assets 2019: $5,1632019Assets 2020: $3,922Liabilities 2020: $474Net Assets 2020: $3,4482020Assets 2021: $6,972Liabilities 2021: $1,252Net Assets 2021: $5,7202021Assets 2022: $8,662Liabilities 2022: $651Net Assets 2022: $8,0112022Assets 2023: $9,317Liabilities 2023: $817Net Assets 2023: $8,5002023Assets 2024: $6,926Net Assets 2024: $6,9262024

Highlighted filing

2018

Assets$7,186
Liabilities$1,342
Net Assets$5,844

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2012: $59,997Expenses 2012: $23,865Net Income 2012: $36,1322012Revenue 2013: $131,726Expenses 2013: $94,387Net Income 2013: $37,3392013Revenue 2014: $188,079Expenses 2014: $175,350Net Income 2014: $12,7292014Revenue 2015: $218,912Expenses 2015: $241,950Net Income 2015: -$23,0382015Revenue 2016: $184,821Expenses 2016: $199,156Net Income 2016: -$14,3352016Revenue 2017: $193,591Expenses 2017: $205,522Net Income 2017: -$11,9312017Revenue 2018: $105,595Expenses 2018: $106,178Net Income 2018: -$5832018Revenue 2019: $56,917Expenses 2019: $57,598Net Income 2019: -$6812019Revenue 2020: $30,575Expenses 2020: $36,039Net Income 2020: -$5,4642020Revenue 2021: $41,119Expenses 2021: $37,224Net Income 2021: $3,8952021Revenue 2022: $51,232Expenses 2022: $48,941Net Income 2022: $2,2912022Revenue 2023: $64,046Expenses 2023: $63,557Net Income 2023: $4892023Revenue 2024: $64,015Expenses 2024: $63,573Net Income 2024: $4422024

Highlighted filing

2018

Revenue$105,595
Expenses$106,178
Net Income-$583
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
May 13, 2019
Return Version
2018v3.1
Gross Receipts
$105,595
Mission and Program Overview

Mission

To ensure that chaplains can defend and provide for the freedom of religion and conscience that the Constitution guarantees all chaplains and those whom they serve.

Balance Sheet Detail
LineBeginningEndChange
Assets
Inventories for Sale or Use$4,790$4,790→ $0
Cash and Non-Interest-Bearing Accounts$29,193$2,396▼ $26,797
Total Assets$33,983$7,186▼ $26,797
Liabilities
Accounts Payable and Accrued Expenses$7,588$1,342▼ $6,246
Total Liabilities$7,588$1,342▼ $6,246
Net Assets / Fund Balance
Unrestricted Net Assets$26,395$5,844▼ $20,551
Total Net Assets Fund Balance$26,395$5,844▼ $20,551
Total Liabilities and Net Assets / Fund Balance$33,983$7,186▼ $26,797
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Philip WrightExecutive DirectorPT$33,333$33,333

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$103,746
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$1,849
All Other Contributions
$103,746
Change in Net Assets
$-583
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$70,140
Other Expenses$36,038
Total Fundraising Expense$15,380
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$33,333$0$0$33,333
Other Salaries and Wages$31,813$0$0$31,813
Fees for Services Other$4,793$0$15,380$20,173
Payroll Taxes$4,994$0$0$4,994
Office Expenses$2,771$0$0$2,771
Travel$1,954$0$0$1,954
Advertising$1,330$0$0$1,330
Fees for Services Legal$0$900$0$900
Other Expenses$545$0$0$545
All Other Expenses$430$0$0$430
Occupancy$116$0$0$116
Total Functional Expenses$89,898$900$15,380$106,178
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Chaplain Alliance for Religious Liberty
EIN
45-3911937
Phone
8038349507
Address
PO Box 151353, Alexandria, VA 22315

Signing Officer

Name
Doug Lee
Title
Executive Director
Phone
8038349507
Signed
2019-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Doug Lee
Formed
2010
Legal Domicile
Va
Voting Board Members
12
Independent Board Members
12
Employees
2
Volunteers
11

Preparer

Firm
Morrow Pc
Address
8665 SUDLEY RD 230, MANASSAS, VA 20110-4588
Preparer
Robert J Morrow CPA
Phone
5713310348
Supplemental Narrative

Additional Explanations

Pt XI

Line 9 - Prior Period Adjustments.

Pt VI, Line 6

The Organization has three levels of membership: (1) Member (voting) - all endorsing agencies authorized to provide chaplains who hold and profess the Statement of Common Faith and Statement of Belief and agree with the Organization's objectives. (2) Associate Member (non-voting) - organizations and members who agree with and support the Organization's Statement of Common Faith and Statement of Belief and agree with the Organization's objectives. (3) Partner (non-voting) - endorsers, organizations or individuals who support and agree with the Organization's objectives.

Pt VI, Line 7A

Executive Committee Members, except the Organization's Officers and Executive Director, shall be elected by the Organization's members at their Annual Conference for a two-year term. Membership of the Committee will be staggered so that one half of the board, minus the Organization's Officers and Executive Director, is elected every two years.

Pt VI, Line 7B

The level of "Member" shall have the authority to vote for Officers, policies and other matters and decisions affecting the Organization.

Pt VI, Line 11B

Form 990 should be reviewed by officers prior to finalizing.

Pt VI, Line 12C

It is the responsibility of eachDirector and Officer to inform the President, Executive Committee and/or Board of the potential for or reality of a conflict of interest in any matter before the Board or Executive Committee in which the Organization is or is about to become involved. A conflict of interest occurs when a board decision will result in a director or director's family member or close relative personally receiving a benefit in money, property, or services (i) to which the director is not legally entitled or (ii) would give the appearance of improper favoritism or nepotism. The Executive Committee shall evaluate the situation and, if a conflict is apparent, the director shall be excused from participation and voting in the matter involving the conflict. If the Executive Committee determines a conflict existed during a prior Board determination(s), the Executive Committee shall make a report to the Board with a recommendation for an appropriate remedy including any discipline, of appropriate, and the Board shall determine the final resolution of the issue.

Form 990, Part IX, Line 24E

Program Expenses 430. 430. 0. 0.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Line 9 - Prior Period Adjustments.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Organization has three levels of membership: (1) Member (voting) - all endorsing agencies authorized to provide chaplains who hold and profess the Statement of Common Faith and Statement of Belief and agree with the Organization's objectives. (2) Associate Member (non-voting) - organizations and members who agree with and support the Organization's Statement of Common Faith and Statement of Belief and agree with the Organization's objectives. (3) Partner (non-voting) - endorsers, organizations or individuals who support and agree with the Organization's objectives.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Executive Committee Members, except the Organization's Officers and Executive Director, shall be elected by the Organization's members at their Annual Conference for a two-year term. Membership of the Committee will be staggered so that one half of the board, minus the Organization's Officers and Executive Director, is elected every two years.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The level of "Member" shall have the authority to vote for Officers, policies and other matters and decisions affecting the Organization.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Form 990 should be reviewed by officers prior to finalizing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5It is the responsibility of eachDirector and Officer to inform the President, Executive Committee and/or Board of the potential for or reality of a conflict of interest in any matter before the Board or Executive Committee in which the Organization is or is about to become involved. A conflict of interest occurs when a board decision will result in a director or director's family member or close relative personally receiving a benefit in money, property, or services (i) to which the director is not legally entitled or (ii) would give the appearance of improper favoritism or nepotism. The Executive Committee shall evaluate the situation and, if a conflict is apparent, the director shall be excused from participation and voting in the matter involving the conflict. If the Executive Committee determines a conflict existed during a prior Board determination(s), the Executive Committee shall make a report to the Board with a recommendation for an appropriate remedy including any discipline, of appropriate, and the Board shall determine the final resolution of the issue.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Program Expenses 430. 430. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt XI
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
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IRS990/USAddress/AddressLine1Txt0PO Box 151353
IRS990/USAddress/CityNm0Alexandria
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IRS990/WebsiteAddressTxt0www.chaplainalliance.org
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02020-03-31 21:24:44Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Doug Lee
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director

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