Civic Intelligence

The Law Enforcement Action Network

EIN 46-0768065 • 501(c)4 • Alexandria, VA

Profile

Through a combination of public education and grassroots advocacy, LEAN promotes policies and attitudes that protect and advance law enforcement officers and the rule of law.

2560 Huntington Ave No 100Alexandria, VA 22303

www.leanforamerica.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

99th percentile

16.02x

Higher debt load relative to assets than 99% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

95th percentile

1.10x

Higher debt load relative to revenue than 95% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2018

Net Margin

21st percentile

-22%

Higher net margin than 21% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2018

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

94th percentile

67%

Faster asset growth than 94% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

8th percentile

-81%

Faster revenue growth than 8% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Up

$25,836

Up $10,361 (+67%) from 2017

Liabilities

Down

$413,903

Down $729,318 (-64%) from 2017

Net Assets

Up

-$388,067

Up $739,679 (+66%) from 2017

Revenue

Down

$374,635

Down $1,642,820 (-81%) from 2017

Expenses

Down

$455,860

Down $1,792,535 (-80%) from 2017

Net Income

Up

-$81,225

Up $149,715 (+65%) from 2017

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$2.0M$1.0M$0-$1.0M-$2.0MAssets 2013: $5,509Liabilities 2013: $0Net Assets 2013: $5,5092013Assets 2014: $2,967Liabilities 2014: $47,912Net Assets 2014: -$44,9452014Assets 2015: $12,836Liabilities 2015: $553,750Net Assets 2015: -$540,9142015Assets 2016: $20,732Liabilities 2016: $917,538Net Assets 2016: -$896,8062016Assets 2017: $15,475Liabilities 2017: $1,143,221Net Assets 2017: -$1,127,7462017Assets 2018: $25,836Liabilities 2018: $413,903Net Assets 2018: -$388,0672018

Highlighted filing

2018

Assets$25,836
Liabilities$413,903
Net Assets-$388,067

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2013: $175,400Expenses 2013: $173,959Net Income 2013: $1,4412013Revenue 2014: $67,000Expenses 2014: $117,454Net Income 2014: -$50,4542014Revenue 2015: $645,214Expenses 2015: $1,141,183Net Income 2015: -$495,9692015Revenue 2016: $1,695,826Expenses 2016: $2,051,718Net Income 2016: -$355,8922016Revenue 2017: $2,017,455Expenses 2017: $2,248,395Net Income 2017: -$230,9402017Revenue 2018: $374,635Expenses 2018: $455,860Net Income 2018: -$81,2252018

Highlighted filing

2018

Revenue$374,635
Expenses$455,860
Net Income-$81,225

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
May 29, 2019
Return Version
2018v3.1
Gross Receipts
$374,635
Mission and Program Overview

Mission

Promote policies that protect our law enforcement officers' personal and professional safety, and fight against policies that favor criminals at the expense of the police.

To promote policies that protect law enforcement safety, and fight policies that favor criminals

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$0$19,099▲ $19,099
Cash and Non-Interest-Bearing Accounts$15,475$6,737▼ $8,738
Total Assets$15,475$25,836▲ $10,361
Liabilities
Accounts Payable and Accrued Expenses$878,678$0▼ $878,678
Other Liabilities$264,543$413,903▲ $149,360
Total Liabilities$1,143,221$413,903▼ $729,318
Net Assets / Fund Balance
Unrestricted Net Assets$-1,127,746$-388,067▲ $739,679
Total Net Assets Fund Balance$-1,127,746$-388,067▲ $739,679
Total Liabilities and Net Assets / Fund Balance$15,475$25,836▲ $10,361
Compensation and Service Providers

Employees

NameTitleBaseOtherTotal
Alfred S RegneryChair$43,481$103,519$147,000
Ronald T HoskoPresident$11,227$2,498$13,725

Board Members and Trustees

NameTitle
John J BurkeVice President
Hon Edwin Meese IIIDirector
Hon J Kenneth BlackwellDirector
Ken CuccinelliDirector
Daniel J DeSimoneSecretary-Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$374,635
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$374,635
Change in Net Assets
$-81,225
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$384,325
Salaries, Compensation, and Employee Benefits$71,125
Total Fundraising Expense$60,896
Professional Fundraising Fees$410
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$124,766-$18,665$143,431
Office Expenses$107,729$134$13,602$121,465
Fees for Services Other$73,365$288$9,951$83,604
Current Officers, Directors, Trustees, and Key Employees$31,622$14,225$13,458$59,305
Information Technology$18,069-$1,295$19,364
Interest$9,022-$1,350$10,372
Other Salaries and Wages$6,749--$6,749
Occupancy$3,136$1,145$1,125$5,406
Payroll Taxes$2,500$912$897$4,309
Insurance$396$144$143$683
Other Employee Benefits$414--$414
Fees for Services Professional Fundraising--$410$410
Pension Plan Contributions$348--$348
Total Functional Expenses$250,790$0$35,355$286,145
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$410
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to affiliate$413,903
Governance and Compliance

Governance Checklist

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

Governance Explanations

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

A copy of Form 990 is provided to each board member for their review prior to filing with the IRS.

Form 990, Part VI, Section B, line 12C

The President enforces the compliance of the Conflict of Interest Policy. Each new responsible person shall be required to review a copy of the policy and to acknowledge in writing that he or she has done so. The policy is reviewed annually by each member of the Board of Directors. Any changes made to the policy are communicated immediately to all responsible persons. In the event it is not entirely clear that a conflict of interest exists, the individual with the potential conflict shall disclose the circumstances to the President or the President's designee, who shall determine whether there exists a conflict of interest that is subject to the policy.

Form 990, Part VI, Section B, line 15

LEAN does not have any compensated employees, directors, or officers. LEAN reimburses staffing costs to LELDF, a related organization, based upon timesheet allocations and actual payroll costs. LELDF's compensation policy for officers and key employees is provided below: Compensation is discussed and informally approved by the Board of Directors.

Form 990, Part VI, Section C, line 19

Copies are mailed to any donor that requests them. Copies of the most recent audited financial statements, Form 990, and Conflict of Interest Policy are made available upon request. Also, copies are required to be sent to each of the states from which the organization solicits donations, and are made publicly available on the states' websites.

Filing and Contact Details

Filer

Filer Name
The Law Enforcement Action Network
EIN
46-0768065
Phone
7038071875
Address
2560 Huntington Ave No 100, Alexandria, VA 22303

Signing Officer

Name
Jason Johnson
Title
President
Phone
7038071875
Signed
2019-05-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jason Johnson
Formed
2012
Legal Domicile
Va
Voting Board Members
7
Independent Board Members
5
Employees
0
Volunteers
5

Preparer

Firm
Rogers & Company PLLC
Address
8300 Boone Boulevard Suite 600, Vienna, VA 22182
Preparer
Lori A Collingsworth
Phone
7038930300
Supplemental Narrative

Additional Explanations

Form 990, Part V, Lines 2A &B, Part IX Compensation and Benefits Reporting:

Law Enforcement Action Network (LEAN) does not have any employees. LEAN reimburses staffing costs to Law Enforcement Legal Defense Fund (LELDF), a related organization, based upon timesheet allocations and actual payroll costs. LELDF files all required federal employment returns.

Form 990, Part IX, line 11G

Consultants and other professional fees: Program service expenses 73,365. Management and general expenses 288. Fundraising expenses 9,951. Total expenses 83,604.

Form 990, Part XI, line 9:

Gain on termination of direct mail agreement (reversal accrued expenses) 820,904.

Financial Statement Notes

Part X, Line 2:

Management has evaluated the Organization's tax positions and concluded that the Organization's consolidated financial statements do not include any uncertain tax positions.

Raw XML AppendixShowing 400 of 451 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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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Ronald T Hosko
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0President
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt013725
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0216726
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0LEAN does not have any compensated employees, directors, or officers. LEAN reimburses staffing costs to Law Enforcement Legal Defense Fund (LELDF), a related organization, based upon timesheet allocations and actual payroll costs. LELDF's methods for establishing compensation of the top management officials include: Approval by the board or compensation committee
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 3:
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Law Enforcement Action Network (LEAN) does not have any employees. LEAN reimburses staffing costs to Law Enforcement Legal Defense Fund (LELDF), a related organization, based upon timesheet allocations and actual payroll costs. LELDF files all required federal employment returns.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A copy of Form 990 is provided to each board member for their review prior to filing with the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The President enforces the compliance of the Conflict of Interest Policy. Each new responsible person shall be required to review a copy of the policy and to acknowledge in writing that he or she has done so. The policy is reviewed annually by each member of the Board of Directors. Any changes made to the policy are communicated immediately to all responsible persons. In the event it is not entirely clear that a conflict of interest exists, the individual with the potential conflict shall disclose the circumstances to the President or the President's designee, who shall determine whether there exists a conflict of interest that is subject to the policy.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3LEAN does not have any compensated employees, directors, or officers. LEAN reimburses staffing costs to LELDF, a related organization, based upon timesheet allocations and actual payroll costs. LELDF's compensation policy for officers and key employees is provided below: Compensation is discussed and informally approved by the Board of Directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Copies are mailed to any donor that requests them. Copies of the most recent audited financial statements, Form 990, and Conflict of Interest Policy are made available upon request. Also, copies are required to be sent to each of the states from which the organization solicits donations, and are made publicly available on the states' websites.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Consultants and other professional fees: Program service expenses 73,365. Management and general expenses 288. Fundraising expenses 9,951. Total expenses 83,604.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Gain on termination of direct mail agreement (reversal accrued expenses) 820,904.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part V, Lines 2a &b, Part IX Compensation and Benefits Reporting:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part XI, line 9:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0Law Enforcement Legal Defense Fund
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0521095066
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(c)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0DC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Support and defend the law enforcement profession
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0Line 7
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt02560 Huntington Avenue Suite 100
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Alexandria
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0VA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd022303
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IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
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IRS990/SignificantNewProgramSrvcInd00
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IRS990/StatesWhereCopyOfReturnIsFldCd2AR
IRS990/StatesWhereCopyOfReturnIsFldCd3CA
IRS990/StatesWhereCopyOfReturnIsFldCd4CO
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IRS990/StatesWhereCopyOfReturnIsFldCd7GA
IRS990/StatesWhereCopyOfReturnIsFldCd8HI
IRS990/StatesWhereCopyOfReturnIsFldCd9IL
IRS990/StatesWhereCopyOfReturnIsFldCd10KS
IRS990/StatesWhereCopyOfReturnIsFldCd11KY
IRS990/StatesWhereCopyOfReturnIsFldCd12ME
IRS990/StatesWhereCopyOfReturnIsFldCd13MD
IRS990/StatesWhereCopyOfReturnIsFldCd14MA
IRS990/StatesWhereCopyOfReturnIsFldCd15MN
IRS990/StatesWhereCopyOfReturnIsFldCd16MS
IRS990/StatesWhereCopyOfReturnIsFldCd17MO
IRS990/StatesWhereCopyOfReturnIsFldCd18NJ
IRS990/StatesWhereCopyOfReturnIsFldCd19NY
IRS990/StatesWhereCopyOfReturnIsFldCd20NC
IRS990/StatesWhereCopyOfReturnIsFldCd21ND
IRS990/StatesWhereCopyOfReturnIsFldCd22OH
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IRS990/StatesWhereCopyOfReturnIsFldCd24OR
IRS990/StatesWhereCopyOfReturnIsFldCd25PA
IRS990/StatesWhereCopyOfReturnIsFldCd26RI
IRS990/StatesWhereCopyOfReturnIsFldCd27SC
IRS990/StatesWhereCopyOfReturnIsFldCd28TN
IRS990/StatesWhereCopyOfReturnIsFldCd29VA
IRS990/StatesWhereCopyOfReturnIsFldCd30WA
IRS990/StatesWhereCopyOfReturnIsFldCd31WV
IRS990/StatesWhereCopyOfReturnIsFldCd32WI
IRS990/SubjectToExcsTaxNetInvstIncInd00
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IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt015475
IRS990/TotalAssetsEOYAmt025836
IRS990/TotalAssetsGrp/BOYAmt015475
IRS990/TotalAssetsGrp/EOYAmt025836
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalContributionsAmt0374635
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IRS990/TotalFunctionalExpensesGrp/FundraisingAmt060896
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt016848
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0378116
IRS990/TotalFunctionalExpensesGrp/TotalAmt0455860
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IRS990/TotalJointCostsGrp/ManagementAndGeneralAmt00
IRS990/TotalJointCostsGrp/ProgramServicesAmt0250790
IRS990/TotalJointCostsGrp/TotalAmt0286145
IRS990/TotalLiabilitiesBOYAmt01143221
IRS990/TotalLiabilitiesEOYAmt0413903
IRS990/TotalLiabilitiesGrp/BOYAmt01143221
IRS990/TotalLiabilitiesGrp/EOYAmt0413903
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-1127746
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-388067
IRS990/TotalOtherCompensationAmt050818
IRS990/TotalProgramServiceExpensesAmt0378116
IRS990/TotalReportableCompFromOrgAmt054708
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0374635
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt05

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