Civic Intelligence

Family Policy Alliance Foundation

990 • Fiscal year 2015 • EIN 46-4577178

Oct 01, 2014 to Sep 30, 2015 • Filed on Sep 15, 2016

8655 Explorer DrColorado Springs, CO 80920

(719) 278-4400

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

$58,481

No earlier filing loaded for comparison.

Net Assets

-$131,620

No earlier filing loaded for comparison.

Liabilities

$190,101

No earlier filing loaded for comparison.

Revenue And Expenses

Revenue

$302,534

No earlier filing loaded for comparison.

Expenses

$434,828

No earlier filing loaded for comparison.

Net Income

-$132,294

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0-$1.0M-$2.0MAssets 2015: $58,481Liabilities 2015: $190,101Net Assets 2015: -$131,6202015Assets 2016: $683,583Liabilities 2016: $893,497Net Assets 2016: -$209,9142016Assets 2017: $197,608Liabilities 2017: $1,489,781Net Assets 2017: -$1,292,1732017Assets 2018: $564,853Liabilities 2018: $2,065,526Net Assets 2018: -$1,500,6732018Assets 2019: $621,526Liabilities 2019: $1,776,618Net Assets 2019: -$1,155,0922019Assets 2020: $1,012,178Liabilities 2020: $1,111,730Net Assets 2020: -$99,5522020Assets 2021: $859,188Liabilities 2021: $521,668Net Assets 2021: $337,5202021Assets 2022: $1,094,519Liabilities 2022: $884,591Net Assets 2022: $209,9282022Assets 2023: $245,998Liabilities 2023: $571,017Net Assets 2023: -$325,0192023Assets 2024: $1,430,976Liabilities 2024: $741,807Net Assets 2024: $689,1692024Assets 2025: $1,951,075Liabilities 2025: $876,702Net Assets 2025: $1,074,3732025

Highlighted filing

2015

Assets$58,481
Liabilities$190,101
Net Assets-$131,620

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2015: $302,534Expenses 2015: $434,828Net Income 2015: -$132,2942015Revenue 2016: $1,796,942Expenses 2016: $1,875,236Net Income 2016: -$78,2942016Revenue 2017: $905,207Expenses 2017: $1,987,466Net Income 2017: -$1,082,2592017Revenue 2018: $1,325,708Expenses 2018: $1,534,208Net Income 2018: -$208,5002018Revenue 2019: $1,665,662Expenses 2019: $1,320,081Net Income 2019: $345,5812019Revenue 2020: $2,148,241Expenses 2020: $1,092,701Net Income 2020: $1,055,5402020Revenue 2021: $1,982,250Expenses 2021: $1,545,178Net Income 2021: $437,0722021Revenue 2022: $2,435,770Expenses 2022: $2,563,362Net Income 2022: -$127,5922022Revenue 2023: $2,253,413Expenses 2023: $2,788,360Net Income 2023: -$534,9472023Revenue 2024: $3,781,332Expenses 2024: $2,767,144Net Income 2024: $1,014,1882024Revenue 2025: $4,778,837Expenses 2025: $4,393,633Net Income 2025: $385,2042025

Highlighted filing

2015

Revenue$302,534
Expenses$434,828
Net Income-$132,294
Jump To
Filing Snapshot
Filing Period
Oct 1, 2014 to Sep 30, 2015
Signed
Sep 15, 2016
Return Version
2014v6.0
Gross Receipts
$302,534
Mission and Program Overview

Mission

We inspire and educate biblical citizens, equip statesmen, and serve a national alliance

We inspire and educate biblical citizens, equip statesmen and serve a national alliance

Balance Sheet Detail
LineBeginningEndChange
Assets
Prepaid Expenses and Deferred Charges-$36,456-
Cash and Non-Interest-Bearing Accounts$32,443$19,425▼ $13,018
Accounts Receivable-$2,600-
Total Assets$32,443$58,481▲ $26,038
Liabilities
Accounts Payable and Accrued Expenses$31,769$190,101▲ $158,332
Total Liabilities$31,769$190,101▲ $158,332
Net Assets / Fund Balance
Temporarily Rstr Net Assets$30,091$4,575▼ $25,516
Unrestricted Net Assets$-29,417$-136,195▼ $106,778
Total Net Assets Fund Balance$674$-131,620▼ $132,294
Total Liabilities and Net Assets / Fund Balance$32,443$58,481▲ $26,038
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Rich CaldwellTreasurer/Director of Bus.PT$113,906$113,906
Sonja SwiatkiewiczSecretary/Director Marketing-$94,652$94,652

Board Members and Trustees

NameTitle
Lt Gen Patrick P Caruana MSChairman
Thomas A MinneryPresident/CEO
Dan MellemaBoard Member
Doug NapierBoard Member
Ladonna LeeBoard Member
Michael GeerBoard Member
Steve TaylorBoard Member
David LangdonSecretary (Part year)
Revenue and Support

Revenue Composition

Contributions and Grants
$302,356
Program Service Revenue
$0
Investment Income
$178
Other Revenue
$0
All Other Contributions
$302,356
Change in Net Assets
$-132,294
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$219,737
Other Expenses$161,091
Total Fundraising Expense$80,658
Grants and Similar Amounts Paid$54,000
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$65,023$37,615$58,863$161,501
Travel$46,489$1,291$12,793$60,573
Current Officers, Directors, Trustees, and Key Employees$30,123$23,253$4,860$58,236
Grants to Domestic Orgs$54,000--$54,000
Conferences and Meetings$31,294$3,200-$34,494
Fees for Services Legal$18,050$5,157$2,579$25,786
Fees for Services Other$2,800$1,200-$4,000
All Other Expenses-$346-$346
Other Expenses$33,350$304$12$316
Fees for Services Accounting--$139$139
Office Expenses$58$16$9$83
Total Functional Expenses$281,187$72,983$80,658$434,828
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Florida Family Policy CouncilOrlando, FL501 (c) 3Educate citizens in Biblical citizenship$54,000
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
Yes
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
David LangdonDavid is an officer of CL FoundationLangdon Law, LLC provides legal council for CL FoundationNo$25,785
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
Yes
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 11

Form 990 was reviewed in detail by the Board of Directors. A copy of Form 990 was provided to all Board members before filing. Form 990 was reviewed by the organization's outside CPA firm and outside legal counsel.

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

The Conflict of Interest Policy is reviewed annually during a Board of Directors meeting. Annual Disclosure Statements are signed by Directors, Officers and all employees.

Form 990, Part VI, Section B, line 15

CL Foundation, Inc. shares certain board members and officers with CitizenLink, a related organization. CL Foundation, Inc. reimburses Citizen Link for the work CitizenLink's employees (including officers) perform for CitizenLink. Below is the process that CitizenLink uses in setting officer compensation. The Board of Directors determines compensation of the organization's CEO by reviewing survey information, comparability data and contemporaneous documentation. All these deliberations and decisions regarding compensation are documented as they occur. The voting members of the Board are independent Directors of the organization's Board of Directors. Compensation of other executive personnel is determined by the CEO after reviewing survey information, comparability data and contemporaneous documentation.

Form 990, Part VI, Section C, line 19

The organization makes its governing documents and conflict of interest policy available to the public in accordance with the applicable laws. The organization makes its financial statements and Form 990 available on its website.

Filing and Contact Details

Filer

Filer Name
CL Foundation Inc
EIN
46-4577178
Phone
7192784400
Address
8655 Explorer Dr, Colorado Springs, CO 80920
Doing Business As
Family Policy Foundation

Signing Officer

Name
Paul Weber
Title
President/CEO
Phone
7192784400
Signed
2016-09-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Paul Weber
Formed
2014
Legal Domicile
Co
Voting Board Members
7
Independent Board Members
6
Employees
0
Volunteers
10

Preparer

Firm
Capin Crouse LLP
Address
2435 Research Parkway STE 200, Colorado Springs, CO 80920
Preparer
David C Moja
Phone
7195286225
Supplemental Narrative

Additional Explanations

Form 990, Part I, Item B - Amended Return

Form 990 is amended to correctly check a Special Rules box on Schedule B (Form 990). The General Rule box had been inadvertently checked on the original filing.

Form 990, Parts V and IX: Explanation of Employees and Compensation

CL Foundation Inc. does not have any employees of its own or make any related payroll filings, such as Form W-3. Therefore "0" is reported on Form 990 Part V, Line 2a. However, CL Foundation Inc. does reimburse its related organization, CitizenLink for work CitizenLink employees perform for CL Foundation Inc. This reimbursed compensation is the compensation reported on Form 990 Part IX, Lines 5 and 7.

Form 990, Part XII, Line 2C

The Audit Committee of the Board of Directors reviews the results of the annual financial audit and oversees the selection of the independent auditors. There were no changes to this process from prior years.

Financial Statement Notes

Part X, Line 2:

UNCERTAIN TAX POSITIONS The consolidated financial statement effects of a tax position taken or expected to be taken are recognized in the consolidated financial statements when it is more likely than not, based on the technical merits, that the position will be sustained upon examination. Interest and penalties, if any, are included in expenses in the consolidated statements of activities. As of September 30, 2015, CL Foundation had no uncertain tax positions that qualify for recognition or disclosure in the consolidated financial statements. CL Foundation is generally no longer subject to U.S. federal and state income tax examinations by tax authorities for years before 2012.

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IRS990/Desc0Citizens Voice CL Foundation serves as both the winsome voice of biblical citizens and the catalyst for unleashing biblical citizenship. We help them stay informed and activate them to stand for their Christian values. We do this by engaging individuals through respectful, truthful conversation on issues affecting their families and communities. CL Foundation motivates and equips concerned citizens with the tools and resources they need to make a powerful difference in our nation. These communications were designed to rally CL Foundation friends and the general public to raise their voices on issues such as God's design for marriage between one man and one woman, the sanctity of human life from fertilization to natural death and the protection of religious freedom and rights of conscience.
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IRS990/ProgSrvcAccomActy2Grp/Desc0Alliance Building CL Foundation serves a robust, effective, and professional alliance of state-based Family Policy Councils, like-minded ministries, and statesmen. We serve our state Family Policy Councils, strengthening and expanding a collaborative and professional network that leverages our combined impact at every level--local, state and national. We work alongside our allies each day, advancing Christian family values through issue education.
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IRS990/ProgSrvcAccomActy3Grp/Desc0Statesmen Academy CL Foundation identifies, trains and disciples current and aspiring statesmen and women who are committed to a lifetime of biblical political service in local, state and federal elected offices. By providing the training, resources and community they need, we encourage our nation's statesmen in their day-to-day and lifelong service, providing a strategic, mission-driven approach that infuses hope and enables them to live out their calling to public service.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0UNCERTAIN TAX POSITIONS The consolidated financial statement effects of a tax position taken or expected to be taken are recognized in the consolidated financial statements when it is more likely than not, based on the technical merits, that the position will be sustained upon examination. Interest and penalties, if any, are included in expenses in the consolidated statements of activities. As of September 30, 2015, CL Foundation had no uncertain tax positions that qualify for recognition or disclosure in the consolidated financial statements. CL Foundation is generally no longer subject to U.S. federal and state income tax examinations by tax authorities for years before 2012.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
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IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt054000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501 (c) 3
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0Educate citizens in Biblical citizenship
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0Florida Family Policy Council
IRS990ScheduleI/RecipientTable/RecipientEIN0522436800
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt04853 S Orange Ave Suite C
IRS990ScheduleI/RecipientTable/USAddress/CityNm0Orlando
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0FL
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd032806
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0These requests for financial assistance are in support of program activities that are in agreement with our organizational purpose. We discuss with the potential grantee the projects involved and how the requested funds are going to be used. We also monitor the activities involved and request follow-up information as necessary.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 2:
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt0228
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Thomas A Minnery
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0President/CEO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0171893
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SubstantiationRequiredInd01
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0David Langdon
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0David is an officer of CL Foundation
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt025785
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0Langdon Law, LLC provides legal council for CL Foundation
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0Langdon Law, LLC, a law firm in which David Langdon, Corporate Secretary for CL Foundation, is a partner, provides legal counsel for CL Foundation. Compensation paid to Langdon Law, LLC during the fiscal year ended September 30, 2015 was $25,785, which includes the reimbursement of expenses. The board at large has considered these fees and holds that they are at or below market rates for the services performed.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0General disclosure regarding legal fees
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 990 is amended to correctly check a Special Rules box on Schedule B (Form 990). The General Rule box had been inadvertently checked on the original filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CL Foundation Inc. does not have any employees of its own or make any related payroll filings, such as Form W-3. Therefore "0" is reported on Form 990 Part V, Line 2a. However, CL Foundation Inc. does reimburse its related organization, CitizenLink for work CitizenLink employees perform for CL Foundation Inc. This reimbursed compensation is the compensation reported on Form 990 Part IX, Lines 5 and 7.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Form 990 was reviewed in detail by the Board of Directors. A copy of Form 990 was provided to all Board members before filing. Form 990 was reviewed by the organization's outside CPA firm and outside legal counsel.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Conflict of Interest Policy is reviewed annually during a Board of Directors meeting. Annual Disclosure Statements are signed by Directors, Officers and all employees.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CL Foundation, Inc. shares certain board members and officers with CitizenLink, a related organization. CL Foundation, Inc. reimburses Citizen Link for the work CitizenLink's employees (including officers) perform for CitizenLink. Below is the process that CitizenLink uses in setting officer compensation. The Board of Directors determines compensation of the organization's CEO by reviewing survey information, comparability data and contemporaneous documentation. All these deliberations and decisions regarding compensation are documented as they occur. The voting members of the Board are independent Directors of the organization's Board of Directors. Compensation of other executive personnel is determined by the CEO after reviewing survey information, comparability data and contemporaneous documentation.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The organization makes its governing documents and conflict of interest policy available to the public in accordance with the applicable laws. The organization makes its financial statements and Form 990 available on its website.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6The Audit Committee of the Board of Directors reviews the results of the annual financial audit and oversees the selection of the independent auditors. There were no changes to this process from prior years.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART I, ITEM B - AMENDED RETURN
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Parts V and IX: Explanation of Employees and Compensation
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XII, LINE 2C
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0CitizenLink
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0200960855
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(c)(4)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0CO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Inspire people to live out biblical citizenship that transforms culture
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt08655 Explorer Dr
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Colorado Springs
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IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00

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