Civic Intelligence

Firearms Policy Coalition Inc

990 • Fiscal year 2018 • EIN 47-2460415

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 17, 2020

1215 K Street 17th FloorSacramento, CA 95814

(855) 372-7522

Siviq Scores

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

Liabilities / Assets

54th percentile

0.04x

Higher debt load relative to assets than 54% of similar nonprofits.

2018 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

39th percentile

0.00x

Higher debt load relative to revenue than 39% of similar nonprofits.

2018 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2018

Net Margin

38th percentile

1.0%

Higher net margin than 38% of similar nonprofits.

2018 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

93rd percentile

$126,719

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 19.5% of source-year revenue.

2018 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2018

Asset Growth

48th percentile

0.7%

Faster asset growth than 48% of similar nonprofits.

2018 filings • 501(c)4 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

6th percentile

-41%

Faster revenue growth than 6% of similar nonprofits.

2018 filings • 501(c)4 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Up

$72,241

Up $470 (+0.7%) from 2017

Net Assets

Up

$69,076

Up $6,670 (+11%) from 2017

Liabilities

Down

$3,165

Down $6,200 (-66%) from 2017

Revenue

Down

$650,818

Down $461,546 (-41%) from 2017

Expenses

Down

$644,148

Down $513,069 (-44%) from 2017

Net Income

Up

$6,670

Up $51,523 (+115%) from 2017

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2015: $14,344Liabilities 2015: $0Net Assets 2015: $14,3442015Assets 2016: $107,259Liabilities 2016: $0Net Assets 2016: $107,2592016Assets 2017: $71,771Liabilities 2017: $9,365Net Assets 2017: $62,4062017Assets 2018: $72,241Liabilities 2018: $3,165Net Assets 2018: $69,0762018Assets 2019: $184,132Liabilities 2019: $0Net Assets 2019: $184,1322019Assets 2020: $496,022Liabilities 2020: $2,658Net Assets 2020: $493,3642020Assets 2021: $1,601,483Liabilities 2021: $0Net Assets 2021: $1,601,4832021Assets 2022: $1,352,584Liabilities 2022: $0Net Assets 2022: $1,352,5842022Assets 2023: $3,870,892Liabilities 2023: $354,723Net Assets 2023: $3,516,1692023Assets 2024: $3,246,869Liabilities 2024: $773,610Net Assets 2024: $2,473,2592024

Highlighted filing

2018

Assets$72,241
Liabilities$3,165
Net Assets$69,076

Operations Trend

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

$10M$5.0M$0-$5.0MRevenue 2015: $231,091Expenses 2015: $216,747Net Income 2015: $14,3442015Revenue 2016: $788,022Expenses 2016: $716,609Net Income 2016: $71,4132016Revenue 2017: $1,112,364Expenses 2017: $1,157,217Net Income 2017: -$44,8532017Revenue 2018: $650,818Expenses 2018: $644,148Net Income 2018: $6,6702018Revenue 2019: $1,213,441Expenses 2019: $1,098,385Net Income 2019: $115,0562019Revenue 2020: $3,054,588Expenses 2020: $2,752,642Net Income 2020: $301,9462020Revenue 2021: $6,404,219Expenses 2021: $5,296,100Net Income 2021: $1,108,1192021Revenue 2022: $5,254,959Expenses 2022: $5,503,858Net Income 2022: -$248,8992022Revenue 2023: $8,132,486Expenses 2023: $6,107,961Net Income 2023: $2,024,5252023Revenue 2024: $4,214,688Expenses 2024: $5,257,598Net Income 2024: -$1,042,9102024

Highlighted filing

2018

Revenue$650,818
Expenses$644,148
Net Income$6,670
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 17, 2020
Return Version
2018v3.1
Gross Receipts
$650,818
Mission and Program Overview

Mission

To protect and defend the constitution of the united states and the people's rights, privileges and immunities deeply rooted in this nation's history and tradition, especially the inalienable, fundamental, and individual right to keep and bear arms. To protect, defend, and advance the means and methods by which the people of the united states may exercise those rights.

See Schedule O

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$41,993$47,771▲ $5,778
Land, Buildings, and Equipment, Net$18,097$9,781▼ $8,316
Prepaid Expenses and Deferred Charges-$3,008-
Total Assets$71,771$72,241▲ $470
Other Assets Total$11,681$11,681→ $0
Liabilities
Accounts Payable and Accrued Expenses$9,365$3,165▼ $6,200
Total Liabilities$9,365$3,165▼ $6,200
Net Assets / Fund Balance
Unrestricted Net Assets$62,406$69,076▲ $6,670
Total Net Assets Fund Balance$62,406$69,076▲ $6,670
Total Liabilities and Net Assets / Fund Balance$71,771$72,241▲ $470

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$9,781$23,556-
Other Assets Org$11,681--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Brandon CombsPresidentFT$126,719$126,719
Kyle KenningtonSec/Treas-$3,291$3,291

Board Members and Trustees

NameTitle
Alan NormandyVice President
Francisco CordovaDirector
Justin CurtiDirector
Michael BorlandDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$632,080
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$18,738
All Other Contributions
$632,080
Change in Net Assets
$6,670
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$383,883
Salaries, Compensation, and Employee Benefits$260,265
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$130,010$0$0$130,010
All Other Expenses$122,867$0$0$122,867
Other Salaries and Wages$102,720$0$0$102,720
Occupancy$48,071$0$0$48,071
Advertising$47,703$0$0$47,703
Office Expenses$31,650$0$0$31,650
Fees for Services Accounting$24,756$0$0$24,756
Fees for Services Other$14,974$0$0$14,974
Insurance$14,184$0$0$14,184
Payroll Taxes$14,182$0$0$14,182
Information Technology$11,364$0$0$11,364
Other Expenses$11,065$0$0$11,065
Travel$10,541$0$0$10,541
Fees for Services Legal$10,002$0$0$10,002
Depreciation Depletion$8,316$0$0$8,316
Pension Plan Contributions$7,848$0$0$7,848
Other Employee Benefits$5,505$0$0$5,505
Conferences and Meetings$600$0$0$600
Total Functional Expenses$644,148$0$0$644,148
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
In-house lobbying only
No
Subject to proxy tax
Yes
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Firearms Policy Coalition Inc
EIN
47-2460415
Phone
8553727522
Address
1215 K Street 17th Floor, Sacramento, CA 95814

Signing Officer

Name
Brandon Combs
Title
President
Phone
8553727522
Signed
2020-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brandon Combs
Formed
2014
Legal Domicile
De
Voting Board Members
5
Independent Board Members
4
Employees
12
Volunteers
25

Preparer

Firm
Keeping Your Books Straight LLC
Address
9480 S Eastern Ave Ste 244, Las Vegas, NV 89123
Preparer
Mark Kasminoff CPA
Phone
7025801008
Supplemental Narrative

Additional Explanations

Other

Part I, Line 1 - Organization Mission or Significant Activities: To protect and defend the Constitution of The United States and the people's rights, privileges and immunities deeply rooted in this nation's history and tradition, especially the inalienable, fundamental, and individual right to keep and bear arms. To protect, defend, and advance the means and methods by which the people of the United States may exercise those rights. Advocacy efforts for constitutional rights and sound public policy. Litigation and legal action. Legal and policy analysis. Advocacy on legislation and regulatory activities. Research. Education. Outreach. Efforts to oppose California Proposition 63 (2016).

Other

Part III, Line 1 - Organization Mission: To protect and defend the Constitution of The United States and the people's rights, privileges and immunities deeply rooted in this nation's history and tradition, especially the inalienable, fundamental, and individual right to keep and bear arms. To protect, defend, and advance the means and methods by which the people of the United States may exercise those rights.

Pt VI, Line 11B

Form 990 is reviewed by counsel and the final is circulated to each board member for their review and approval. Upon full approval they are signed by an officer and submitted.

Pt VI, Line 12C

Reviewed and signed annually.

Pt VI, Line 15A

The Board followed a process that excluded the compensated officers from an analysis of comparable compensation relationships both for profit and non profit as well as an analysis of limited data on hand from directly comparable organizations.

Pt VI, Line 15B

The Board followed a process that excluded the compensated officers from an analysis of comparable compensation relationships both for profit and non profit as well as an analysis of limited data on hand from directly comparable organizations.

Pt VI, Line 19

The Foundation's governing documents and tax returns are available for review upon request through the Foundation's website.

Form 990, Part IX, Line 24E

FPC gear 20993. 20993. 0. 0.

Form 990, Part IX, Line 24E

Giveaways 19464. 19464. 0. 0.

Form 990, Part IX, Line 24E

Licenses & fees 946. 946. 0. 0.

Form 990, Part IX, Line 24E

Meals 2929. 2929. 0. 0.

Form 990, Part IX, Line 24E

Misc 104. 104. 0. 0.

Form 990, Part IX, Line 24E

SAAS & platforms 72261. 72261. 0. 0.

Form 990, Part IX, Line 24E

Show entry fees 500. 500. 0. 0.

Form 990, Part IX, Line 24E

Taxes - other 198. 198. 0. 0.

Form 990, Part IX, Line 24E

Website 5472. 5472. 0. 0.

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IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Intangible asset - website development
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt09781
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt023556
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt033337
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Part I, Line 1 - Organization Mission or Significant Activities: To protect and defend the Constitution of The United States and the people's rights, privileges and immunities deeply rooted in this nation's history and tradition, especially the inalienable, fundamental, and individual right to keep and bear arms. To protect, defend, and advance the means and methods by which the people of the United States may exercise those rights. Advocacy efforts for constitutional rights and sound public policy. Litigation and legal action. Legal and policy analysis. Advocacy on legislation and regulatory activities. Research. Education. Outreach. Efforts to oppose California Proposition 63 (2016).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Part III, Line 1 - Organization Mission: To protect and defend the Constitution of The United States and the people's rights, privileges and immunities deeply rooted in this nation's history and tradition, especially the inalienable, fundamental, and individual right to keep and bear arms. To protect, defend, and advance the means and methods by which the people of the United States may exercise those rights.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Form 990 is reviewed by counsel and the final is circulated to each board member for their review and approval. Upon full approval they are signed by an officer and submitted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Reviewed and signed annually.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The Board followed a process that excluded the compensated officers from an analysis of comparable compensation relationships both for profit and non profit as well as an analysis of limited data on hand from directly comparable organizations.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The Board followed a process that excluded the compensated officers from an analysis of comparable compensation relationships both for profit and non profit as well as an analysis of limited data on hand from directly comparable organizations.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6The Foundation's governing documents and tax returns are available for review upon request through the Foundation's website.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7FPC gear 20993. 20993. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Giveaways 19464. 19464. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Licenses & fees 946. 946. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Meals 2929. 2929. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Misc 104. 104. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12SAAS & platforms 72261. 72261. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13Show entry fees 500. 500. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14Taxes - other 198. 198. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15Website 5472. 5472. 0. 0.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Form 990, Part IX, Line 24e
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IRS990/TotalFunctionalExpensesGrp/TotalAmt0644148
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IRS990/TravelGrp/FundraisingAmt00
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IRS990/TravelGrp/TotalAmt010541
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IRS990/USAddress/AddressLine1Txt01215 K Street 17th Floor
IRS990/USAddress/CityNm0Sacramento
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IRS990/USAddress/ZIPCd095814
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IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-01-07 14:23:13Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Brandon Combs
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum08553727522
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-11-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Firearms Policy Coalition Inc
ReturnHeader/Filer/BusinessNameControlTxt0FIRE
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ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt024.234.232.115

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