Civic Intelligence

Locking Arms Men

990 • Fiscal year 2022 • EIN 47-2540834

Jan 01, 2022 to Dec 31, 2022 • Filed on Nov 08, 2023

6307 Oyster Bay CourtBridgeville, PA 15017

(412) 445-8842

Siviq Scores

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

Liabilities / Assets

58th percentile

0.00x

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

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

58th percentile

0.00x

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

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

25th percentile

-12%

Higher net margin than 25% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

98th percentile

$96,148

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 51.0% of source-year revenue.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

8th percentile

-57%

Faster asset growth than 8% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

22nd percentile

-23%

Faster revenue growth than 22% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Down

$19,190

Down $25,667 (-57%) from 2021

Net Assets

Down

$19,190

Down $21,970 (-53%) from 2021

Liabilities

Down

$0

Down $3,697 (-100%) from 2021

Revenue

Down

$188,360

Down $57,435 (-23%) from 2021

Expenses

Down

$210,330

Down $21,698 (-9.4%) from 2021

Net Income

Down

-$21,970

Down $35,737 (-260%) from 2021

Historical Trend

Balance Sheet Trend

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

$60K$40K$20K$0Assets 2015: $12,118Liabilities 2015: $711Net Assets 2015: $11,4072015Assets 2016: $30,084Liabilities 2016: $1,745Net Assets 2016: $28,3392016Assets 2017: $22,627Liabilities 2017: $1,745Net Assets 2017: $20,8822017Assets 2018: $30,975Liabilities 2018: $1,743Net Assets 2018: $29,2322018Assets 2019: $29,988Liabilities 2019: $2,577Net Assets 2019: $27,4112019Assets 2020: $45,964Liabilities 2020: $18,571Net Assets 2020: $27,3932020Assets 2021: $44,857Liabilities 2021: $3,697Net Assets 2021: $41,1602021Assets 2022: $19,190Liabilities 2022: $0Net Assets 2022: $19,1902022Assets 2023: $27,906Liabilities 2023: $0Net Assets 2023: $27,9062023Assets 2024: $36,486Liabilities 2024: $0Net Assets 2024: $36,4862024

Highlighted filing

2022

Assets$19,190
Liabilities$0
Net Assets$19,190

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2015: $147,220Expenses 2015: $135,813Net Income 2015: $11,4072015Revenue 2016: $170,573Expenses 2016: $153,641Net Income 2016: $16,9322016Revenue 2017: $175,449Expenses 2017: $182,906Net Income 2017: -$7,4572017Revenue 2018: $193,542Expenses 2018: $185,194Net Income 2018: $8,3482018Revenue 2019: $180,857Expenses 2019: $181,831Net Income 2019: -$9742019Revenue 2020: $181,784Expenses 2020: $181,802Net Income 2020: -$182020Revenue 2021: $245,795Expenses 2021: $232,028Net Income 2021: $13,7672021Revenue 2022: $188,360Expenses 2022: $210,330Net Income 2022: -$21,9702022Revenue 2023: $209,471Expenses 2023: $200,755Net Income 2023: $8,7162023Revenue 2024: $197,482Expenses 2024: $188,902Net Income 2024: $8,5802024

Highlighted filing

2022

Revenue$188,360
Expenses$210,330
Net Income-$21,970
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 8, 2023
Return Version
2022v5.0
Gross Receipts
$208,800
Mission and Program Overview

Mission

Locking arms men is a mens christian ministry. Its purpose is to advance the christian lifestyle through interactive programs and to build spiritual friendships of brotherly affection, strength and honor through the love of god. To build authentic men who love god, love one another and love their neighbor.

Locking arms men is a mens christian ministry. Its purpose is to advance the christian lifestyle through interactive programs and to build spiritual friendships of brotherly affection, strength, and honor through the love of god. To build authentic men who love god, love one another and love their neighbor.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$44,857$19,190▼ $25,667
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$44,857$19,190▼ $25,667
Liabilities
Accounts Payable and Accrued Expenses$3,697--
Total Liabilities$3,697$0▼ $3,697
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$41,160$19,190▼ $21,970
Total Net Assets Fund Balance$41,160$19,190▼ $21,970
Total Liabilities and Net Assets / Fund Balance$44,857$19,190▼ $25,667

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$3,442$3,442
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Leo J WisniewskiManaging DirectorFT$86,800$9,348$96,148

Board Members and Trustees

NameTitle
John CullenPresident
Bill KrahheVice President
Ed SavolskisDirector
George FlemingDirector
Bob McgowanTreasurer/secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$172,333
Program Service Revenue
$15,157
Investment Income
$0
Other Revenue
$870
All Other Contributions
$145,583
Change in Net Assets
$-21,970
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$106,728
Other Expenses$103,602
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$72,111$24,037-$96,148
Other Expenses$12,023--$12,023
All Other Expenses$4,383$6,425-$10,808
Payroll Taxes$5,116$1,705-$6,821
Fees for Services Accounting-$5,310-$5,310
Other Employee Benefits$2,819$940-$3,759
Office Expenses-$2,541-$2,541
Travel-$2,307-$2,307
Fees for Services Other-$863-$863
Total Functional Expenses$166,202$44,128$0$210,330
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$21,310
Fundraising Direct Expenses$20,440
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Outing$48,060$21,310$100$21,210
Total Events$48,060$21,310$20,440$870
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
Yes
Audit committee
No
Business relationship with 35% controlled entity
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

Managing director and treasurer review a copy of the form 990 prior to submission with the internal revenue service.

Form 990, Part VI, Section B, Line 15A

The independent board of directors makes a determination of the managing directors compensation. The process is documented internally.

Form 990, Part VI, Section C, Line 19

AVAILABLE UPON REQUEST.

FORM 990, PART VI, SECTION A, LINE 1A:

The four officers serve as the members of the executive committee. Except for the power to amend the articles of incorporation, the executive committee shall have all the powers of the board between meetings of the board of directors.

Filing and Contact Details

Filer

Filer Name
Locking Arms Men
EIN
47-2540834
Phone
4124458842
Address
6307 OYSTER BAY COURT, BRIDGEVILLE, PA 15017

Signing Officer

Name
Leo J Wisniewski
Title
Managing Director
Phone
4124458842
Signed
2023-11-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Leo J Wisniewski
Formed
2014
Legal Domicile
Pa
Voting Board Members
5
Independent Board Members
5
Employees
1
Volunteers
5

Preparer

Firm
Schneider Downs & Co Inc
Address
ONE PPG PLACE SUITE 1700, PITTSBURGH, PA 15222
Preparer
Sarah R Piot
Phone
4122613644
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The corporation is a not-for-profit organization that is exempt from income taxes (determination letter dated february 17, 2015) under section 501(a) of the internal revenue code (irc) and qualifies as an organization described in irc section 501 (c)(3). Contributions and donations made to lam are tax deductible under section 170 of the irc. The corporation is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The corporation files federal form 990 and state of pa form bco-10 under applicable charitable organization statutes.

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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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IRS990ScheduleA/PublicSupportTotal170Amt0816449
IRS990ScheduleA/SubstantialContributorsTotAmt0111805
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0172333
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0198556
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0153840
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0196037
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0207488
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0928254
IRS990ScheduleA/TotalSupportAmt0928254
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt03442
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt03442
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE CORPORATION IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES (DETERMINATION LETTER DATED FEBRUARY 17, 2015) UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE (IRC) AND QUALIFIES AS AN ORGANIZATION DESCRIBED IN IRC SECTION 501 (C)(3). CONTRIBUTIONS AND DONATIONS MADE TO LAM ARE TAX DEDUCTIBLE UNDER SECTION 170 OF THE IRC. THE CORPORATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE CORPORATION FILES FEDERAL FORM 990 AND STATE OF PA FORM BCO-10 UNDER APPLICABLE CHARITABLE ORGANIZATION STATUTES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt01208
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IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt03960
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt048060
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt048060
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt021310
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt021310
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0870
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt0100
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt0100
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt015172
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt015172
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MANAGING DIRECTOR AND TREASURER REVIEW A COPY OF THE FORM 990 PRIOR TO SUBMISSION WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE INDEPENDENT BOARD OF DIRECTORS MAKES A DETERMINATION OF THE MANAGING DIRECTORS COMPENSATION. THE PROCESS IS DOCUMENTED INTERNALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FOUR OFFICERS SERVE AS THE MEMBERS OF THE EXECUTIVE COMMITTEE. EXCEPT FOR THE POWER TO AMEND THE ARTICLES OF INCORPORATION, THE EXECUTIVE COMMITTEE SHALL HAVE ALL THE POWERS OF THE BOARD BETWEEN MEETINGS OF THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 1A:
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IRS990/TerminateOperationsInd00
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IRS990/TotalCompGreaterThan150KInd00
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IRS990/TotalEmployeeCnt01
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0166202
IRS990/TotalFunctionalExpensesGrp/TotalAmt0210330
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03697
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt03697
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt041160
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt019190
IRS990/TotalOtherCompensationAmt09348
IRS990/TotalProgramServiceExpensesAmt0166202
IRS990/TotalProgramServiceRevenueAmt015157
IRS990/TotalReportableCompFromOrgAmt086800
IRS990/TotalRevenueGrp/ExclusionAmt0870
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt015157
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0188360
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt05
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt019190
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt02307
IRS990/TravelGrp/TotalAmt02307
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt06307 OYSTER BAY COURT
IRS990/USAddress/CityNm0BRIDGEVILLE
IRS990/USAddress/StateAbbreviationCd0PA
IRS990/USAddress/ZIPCd015017
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0LOCKINGARMSMEN.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0LEO J WISNIEWSKI
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0MANAGING DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum04124458842
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-11-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LOCKING ARMS MEN
ReturnHeader/Filer/BusinessNameControlTxt0LOCK
ReturnHeader/Filer/EIN0472540834
ReturnHeader/Filer/PhoneNum04124458842
ReturnHeader/Filer/USAddress/AddressLine1Txt06307 OYSTER BAY COURT
ReturnHeader/Filer/USAddress/CityNm0BRIDGEVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd015017
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0251408703
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SCHNEIDER DOWNS & CO INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0ONE PPG PLACE SUITE 1700
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PITTSBURGH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd015222
ReturnHeader/PreparerPersonGrp/PhoneNum04122613644
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SARAH R PIOT
ReturnHeader/ReturnTs02023-11-13T15:45:46-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0LEO
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0WISNIEWSKI
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

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