Civic Intelligence

Law Enforcement Education Foundation

990 • Fiscal year 2017 • EIN 45-5509663

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 12, 2018

2120 Powers Ferry RoadAtlanta, GA 30339

(770) 836-1776

Siviq Scores

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

Liabilities / Assets

26th percentile

0.00x

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

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

26th percentile

0.00x

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

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

81st percentile

26%

Higher net margin than 81% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

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

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

100th percentile

9641%

Faster asset growth than 100% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

96th percentile

215%

Faster revenue growth than 96% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Up

$211,863

Up $164,688 (+349%) from 2016

Net Assets

Up

$211,863

Up $164,688 (+349%) from 2016

Liabilities

Flat

$0

Flat from 2016

Revenue

Up

$645,801

Up $395,480 (+158%) from 2016

Expenses

Up

$481,113

Up $135,664 (+39%) from 2016

Net Income

Up

$164,688

Up $259,816 (+273%) from 2016

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2012: $7,003Liabilities 2012: $02012Assets 2013: $6,224Liabilities 2013: $02013Assets 2014: $87,413Liabilities 2014: $1,3342014Assets 2015: $142,303Liabilities 2015: $0Net Assets 2015: $142,3032015Assets 2016: $47,175Liabilities 2016: $0Net Assets 2016: $47,1752016Assets 2017: $211,863Liabilities 2017: $0Net Assets 2017: $211,8632017Assets 2018: $226,452Liabilities 2018: $0Net Assets 2018: $226,4522018Assets 2019: $211,153Liabilities 2019: $0Net Assets 2019: $211,1532019Assets 2020: $0Liabilities 2020: $0Net Assets 2020: $02020

Highlighted filing

2017

Assets$211,863
Liabilities$0
Net Assets$211,863

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2012: $10,003Expenses 2012: $3,000Net Income 2012: $7,0032012Revenue 2013: $1Expenses 2013: $780Net Income 2013: -$7792013Revenue 2014: $150,007Expenses 2014: $70,152Net Income 2014: $79,8552014Revenue 2015: $233,432Expenses 2015: $177,208Net Income 2015: $56,2242015Revenue 2016: $250,321Expenses 2016: $345,449Net Income 2016: -$95,1282016Revenue 2017: $645,801Expenses 2017: $481,113Net Income 2017: $164,6882017Revenue 2018: $336,000Expenses 2018: $321,411Net Income 2018: $14,5892018Revenue 2019: $452,450Expenses 2019: $467,749Net Income 2019: -$15,2992019Revenue 2020: $450,000Expenses 2020: $661,153Net Income 2020: -$211,1532020

Highlighted filing

2017

Revenue$645,801
Expenses$481,113
Net Income$164,688
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 12, 2018
Return Version
2017v2.2
Gross Receipts
$645,801
Mission and Program Overview

Mission

The organization's charitable mission is to educate & inform current & retired law enforcement officers on the ramifications of H.R. 218 & other issues & create grant programs for training, donated equipment & for families who were injured or killed in the line of duty.

The corporation's long-term charitable mission is to provide information, education, training, equipment, and related assistance to law enforcement agencies, officers and the general public, including legislation (such as H.R. 218) designed to improve the safety and performance of active and retired individual officers and agencies, and to provide information and education on topics concerning the enforcement of society's criminal, civil and regulatory laws.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,795$166,635▲ $164,840
Pledges and Grants Receivable$45,000$45,000→ $0
Land, Buildings, and Equipment, Net$380$228▼ $152
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$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-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$47,175$211,863▲ $164,688
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$47,175$211,863▲ $164,688
Total Net Assets Fund Balance$47,175$211,863▲ $164,688
Total Liabilities and Net Assets / Fund Balance$47,175$211,863▲ $164,688

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$228$1,994$2,222
Compensation and Service Providers

Board Members and Trustees

NameTitle
Bob BarrCEO
Pete PukishCFO
George WellsSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$645,801
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$645,801
Change in Net Assets
$164,688
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$446,072
Grants and Similar Amounts Paid$35,041
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$430,506--$430,506
Grants to Domestic Orgs$35,041--$35,041
Insurance$6,837--$6,837
Fees for Services Accounting-$3,350-$3,350
Information Technology$2,534--$2,534
Fees for Services Legal-$1,996-$1,996
Depreciation Depletion-$152-$152
Office Expenses$86--$86
Other Expenses-$30-$30
Total Functional Expenses$475,004$6,109$0$481,113
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Yuma County Sheriffs OfficeWray, CO-Equip. for Law Enforcement Agency$3,935
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

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-35% OwnerOrdinary Bs. ExpenseNo$57,000

Loans and Receivables

Line ItemBeginningEndChange
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
Backup withholding compliance
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
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, Line 8: Explanation of No Contemporaneously Documentation of Meetings

The organization does not have committees to act on behalf of the governing body.

Form 990, Part VI, Line 11B: Form 990 Review Process

Prior to the filing, a draft Form 990 is reviewed by senior management. A final draft Form 990 is emailed to the Board of Directors with an indication of an anticipated filing date. The Directors are given the opportunity to raise any issues of concern. These issues are discussed and incorporated in the final Form 990 as necessary. The Form 990 is filed after Board approval.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

The organization monitors transactions and arrangements that could result in a conflict. If evidence suggests a conflict of interest, the organization performs due diligence procedures then determines, by a majority vote of the governing board, whether or not a conflict exists. Outside advisors may be used if indicated.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The compensation (if any) of officers and key management personnel are reviewed at least annually by the Board.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

The organization does not make its governing documents, conflict of interest policy and financial statements available to the public.

Filing and Contact Details

Filer

Filer Name
Law Enforcement Education
EIN
45-5509663
Phone
7708361776
Address
2120 Powers Ferry Road, Atlanta, GA 30339

Signing Officer

Name
Bob Barr
Title
President/CEO
Signed
2018-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bob Barr
Formed
2012
Legal Domicile
Ga
Voting Board Members
3
Independent Board Members
2
Employees
0

Preparer

Firm
Eric N Young CPA PC
Address
5555 Oakbrook Pkwy Ste 345, Norcross, GA 30093
Preparer
Eric Young
Phone
7704474556
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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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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt057000
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0Ordinary Bs. Expense
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The organization does not have committees to act on behalf of the governing body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Prior to the filing, a draft Form 990 is reviewed by senior management. A final draft Form 990 is emailed to the Board of Directors with an indication of an anticipated filing date. The Directors are given the opportunity to raise any issues of concern. These issues are discussed and incorporated in the final Form 990 as necessary. The Form 990 is filed after Board approval.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The organization monitors transactions and arrangements that could result in a conflict. If evidence suggests a conflict of interest, the organization performs due diligence procedures then determines, by a majority vote of the governing board, whether or not a conflict exists. Outside advisors may be used if indicated.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The compensation (if any) of officers and key management personnel are reviewed at least annually by the Board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The organization does not make its governing documents, conflict of interest policy and financial statements available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 8: Explanation of No Contemporaneously Documentation of Meetings
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0GA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt047175
IRS990/TotalAssetsEOYAmt0211863
IRS990/TotalAssetsGrp/BOYAmt047175
IRS990/TotalAssetsGrp/EOYAmt0211863
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0645801
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt06109
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0475004
IRS990/TotalFunctionalExpensesGrp/TotalAmt0481113
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt047175
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0211863
IRS990/TotalProgramServiceExpensesAmt0475004
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0645801
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt047175
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0211863
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt047175
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0211863
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02120 Powers Ferry Rd Ste 125
IRS990/USAddress/CityNm0Atlanta
IRS990/USAddress/StateAbbreviationCd0GA
IRS990/USAddress/ZIPCd030339
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt02
IRS990/WebsiteAddressTxt0http://thetruthaboutpolice.com
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Bob Barr
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President/CEO
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Law Enforcement Education
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0Foundation Corporation
ReturnHeader/Filer/BusinessNameControlTxt0LAWE
ReturnHeader/Filer/EIN0455509663
ReturnHeader/Filer/PhoneNum07708361776
ReturnHeader/Filer/USAddress/AddressLine1Txt02120 Powers Ferry Road
ReturnHeader/Filer/USAddress/CityNm0Atlanta
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd030339
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0581411798
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Eric N Young CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05555 Oakbrook Pkwy Ste 345
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Norcross
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd030093
ReturnHeader/PreparerPersonGrp/PhoneNum07704474556
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Eric Young
ReturnHeader/ReturnTs02018-11-12T09:07:45-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

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