Civic Intelligence

Code 3 Association

990 • Fiscal year 2016 • EIN 47-5088455

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 15, 2017

P O Box 2102Vienna, VA 22183

(571) 436-0919

Siviq Scores

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

Liabilities / Assets

79th percentile

0.14x

Higher debt load relative to assets than 79% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

99th percentile

7.50x

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

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

1st percentile

-8902%

Higher net margin than 1% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

98th percentile

$97,000

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 1490.9% of source-year revenue.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

7th percentile

-60%

Faster asset growth than 7% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

1st percentile

-99%

Faster revenue growth than 1% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Down

$358,848

Down $538,399 (-60%) from 2015

Net Assets

Down

$310,037

Down $578,675 (-65%) from 2015

Liabilities

Up

$48,811

Up $40,276 (+472%) from 2015

Revenue

Down

$6,506

Down $993,494 (-99%) from 2015

Expenses

Up

$585,665

Up $474,377 (+426%) from 2015

Net Income

Down

-$579,159

Down $1,467,871 (-165%) from 2015

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0-$500KAssets 2015: $897,247Liabilities 2015: $8,535Net Assets 2015: $888,7122015Assets 2016: $358,848Liabilities 2016: $48,811Net Assets 2016: $310,0372016Assets 2017: $112,888Liabilities 2017: $134,054Net Assets 2017: -$21,1662017Assets 2018: $175,047Liabilities 2018: $117,755Net Assets 2018: $57,2922018Assets 2019: $802,800Liabilities 2019: $69,889Net Assets 2019: $732,9112019Assets 2020: $818,564Liabilities 2020: $73,352Net Assets 2020: $745,2122020Assets 2021: $337,031Liabilities 2021: $127,519Net Assets 2021: $209,5122021Assets 2022: $387,598Liabilities 2022: $55,882Net Assets 2022: $331,7162022Assets 2023: $217,755Liabilities 2023: $62,989Net Assets 2023: $154,7662023Assets 2024: $48,522Liabilities 2024: $0Net Assets 2024: $48,5222024

Highlighted filing

2016

Assets$358,848
Liabilities$48,811
Net Assets$310,037

Operations Trend

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

$2.0M$1.0M$0-$1.0MRevenue 2015: $1,000,000Expenses 2015: $111,288Net Income 2015: $888,7122015Revenue 2016: $6,506Expenses 2016: $585,665Net Income 2016: -$579,1592016Revenue 2017: $527,304Expenses 2017: $845,140Net Income 2017: -$317,8362017Revenue 2018: $681,819Expenses 2018: $603,620Net Income 2018: $78,1992018Revenue 2019: $1,791,164Expenses 2019: $1,118,460Net Income 2019: $672,7042019Revenue 2020: $1,179,862Expenses 2020: $1,164,647Net Income 2020: $15,2152020Revenue 2021: $686,029Expenses 2021: $1,221,729Net Income 2021: -$535,7002021Revenue 2022: $1,357,771Expenses 2022: $1,305,381Net Income 2022: $52,3902022Revenue 2023: $746,251Expenses 2023: $923,201Net Income 2023: -$176,9502023Revenue 2024: $432,487Expenses 2024: $538,731Net Income 2024: -$106,2442024

Highlighted filing

2016

Revenue$6,506
Expenses$585,665
Net Income-$579,159
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 15, 2017
Return Version
2016v3.0
Gross Receipts
$6,506
Mission and Program Overview

Mission

To strengthen police-community relations, mitigate community crises and restore public trust in local law enforcement.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$894,258$281,943▼ $612,315
Savings and Temporary Cash Investments-$30,000-
Land, Buildings, and Equipment, Net$2,989$29,133▲ $26,144
Accounts Receivable-$17,772-
Total Assets$897,247$358,848▼ $538,399
Liabilities
Unsecured Notes Loans Payable-$25,408-
Accounts Payable and Accrued Expenses$8,535$23,403▲ $14,868
Total Liabilities$8,535$48,811▲ $40,276
Net Assets / Fund Balance
Temporarily Rstr Net Assets-$303,531-
Unrestricted Net Assets$888,712$6,506▼ $882,206
Total Net Assets Fund Balance$888,712$310,037▼ $578,675
Total Liabilities and Net Assets / Fund Balance$897,247$358,848▼ $538,399

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$29,133$7,209$36,342
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Dale SutherlandPresidentFT$97,000$97,000

Board Members and Trustees

NameTitle
Alvin CardinalDirector
Saul RamirezDirector
Steve LargentDirector
Joseph AbdallaDirector/sec
Kevin HawkinsChariman/tre
Revenue and Support

Revenue Composition

Contributions and Grants
$2,934
Program Service Revenue
$0
Investment Income
$3,572
Other Revenue
$0
All Other Contributions
$2,934
Change in Net Assets
$-579,159

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,506
Total Revenue per Audited Statements
$6,506
Total Revenue per Form 990
$6,506
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$225,457
Other Expenses$188,514
Salaries, Compensation, and Employee Benefits$171,694
Total Fundraising Expense$9,506
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$225,457--$225,457
Current Officers, Directors, Trustees, and Key Employees$87,300$5,642$4,058$97,000
Other Salaries and Wages$28,867$33,626-$62,493
Fees for Services Other$25,706$26,952$3,387$56,045
Fees for Services Accounting-$25,884-$25,884
Office Expenses$462$22,029$1,242$23,733
Travel$17,009$6,358$17$23,384
Payroll Taxes$8,887$3,004$310$12,201
Depreciation Depletion-$7,124-$7,124
All Other Expenses$1,190$4,097$400$5,687
Other Expenses$3,888$3,021$92$3,021
Advertising$292$726-$1,018
Interest-$941-$941
Total Functional Expenses$436,172$139,987$9,506$585,665

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$585,665
Total Expenses per Audited Statements$585,665
Total Expenses per Form 990$585,665
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Dc Treasuer- YccWashington, DCGov-$55,950
Dc Treasurer - MpdWashington, DCGov-$50,000
Morgan State University FoundationBaltimore, MDGov-$30,000
Montgomery Co Police DepartmentGaithersburg, MD--$17,990
Hutchinson ElementaryHernodon, VA--$15,000
CopsCamdenton, MO--$14,617
Washington Dc Police FoundationWashington, DC--$11,000
Heroes IncWashington, DCGov-$10,000
Score International - Lily HouseChattanooga, TN--$10,000
Mclean Bible ChurchVienna, VA--$6,000
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
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Kevin HawkinsConsultantCode 3 AssociationNo$12,355
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
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, Page 6, Part VI, Line 11B

The c3a form 990 will be approved by the president, executive director and chairman of the board prior to being filed.

Form 990, Page 6, Part VI, Line 15A

Compensation for the president is determined and approved by the board of directors. The board of directors considered compensation for the president of other similar non-profits as disclosed on their form 990.

Form 990, Page 6, Part VI, Line 19

Governing documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Code 3 Association
EIN
47-5088455
Phone
5714360919
Address
P O BOX 2102, VIENNA, VA 22183

Signing Officer

Name
Dale Sutherland
Title
President
Phone
5714360919
Signed
2017-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dale Sutherland
Formed
2015
Legal Domicile
Va
Voting Board Members
6
Independent Board Members
5
Employees
5
Volunteers
25

Preparer

Firm
Georgen Scarborough Associates Pc
Address
243 CHURCH ST NW STE 100E, VIENNA, VA 22180-4437
Preparer
Kathy J Georgen CPA
Phone
7033193990
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Founded in 2015, code 3 association is a non-profit organization committed to advancing public safety by strengthening the relationship between law enforcement and the communities they serve. We support just law enforcement and the constitutional rights of all citizens.

Form 990, Part XI, Line 9

Prior year adjustments 484

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IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt3HEROES INC
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt4COPS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt5HUTCHINSON ELEMENTARY
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt6WASHINGTON DC POLICE FOUNDATION
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt7MCLEAN BIBLE CHURCH
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt8SCORE INTERNATIONAL - LILY HOUSE
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt9MONTGOMERY CO POLICE DEPARTMENT
IRS990ScheduleI/RecipientTable/RecipientEIN0237089143
IRS990ScheduleI/RecipientTable/RecipientEIN1526057916
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt01700 E COLD SPRING LANE
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt1300 INDIANA AVENUE
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt2300 INDIANA AVENUE
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt31200 29TH ST NW
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt4PO BOX 3199
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt513209 PARCHER AVE
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt61156 15TH STREET NW
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt78925 LEESBURG PIKE
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt8PO BOX 9994
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt9100 EDISON PARK DR
IRS990ScheduleI/RecipientTable/USAddress/AddressLine2Txt0ROOM 4002
IRS990ScheduleI/RecipientTable/USAddress/AddressLine2Txt1ROOM 4002
IRS990ScheduleI/RecipientTable/USAddress/AddressLine2Txt2STE 600
IRS990ScheduleI/RecipientTable/USAddress/AddressLine2Txt33RD FLOOR
IRS990ScheduleI/RecipientTable/USAddress/CityNm0BALTIMORE
IRS990ScheduleI/RecipientTable/USAddress/CityNm1WASHINGTON
IRS990ScheduleI/RecipientTable/USAddress/CityNm2WASHINGTON
IRS990ScheduleI/RecipientTable/USAddress/CityNm3WASHINGTON
IRS990ScheduleI/RecipientTable/USAddress/CityNm4CAMDENTON
IRS990ScheduleI/RecipientTable/USAddress/CityNm5HERNODON
IRS990ScheduleI/RecipientTable/USAddress/CityNm6WASHINGTON
IRS990ScheduleI/RecipientTable/USAddress/CityNm7VIENNA
IRS990ScheduleI/RecipientTable/USAddress/CityNm8CHATTANOOGA
IRS990ScheduleI/RecipientTable/USAddress/CityNm9GAITHERSBURG
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0MD
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1DC
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd2DC
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd3DC
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd4MO
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd5VA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd6DC
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd7VA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd8TN
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd9MD
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd021251
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd120001
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd220001
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd320007
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd465020
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd520170
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd620005
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd722180
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd837412
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IRS990ScheduleI/Total501c3OrgCnt011
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0KEVIN HAWKINS
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0CONSULTANT
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt012355
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0CODE 3 ASSOCIATION
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0ADVISORS FOR CONSULTING SERVICES DURING 2015. KEVIN HAWKINS, A C3A BOARD MEMBER, IS ALSO EMPLOYED AS A CONSULTANT FOR TRUE NORTH ADVISORS.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE L, PART V
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FOUNDED IN 2015, CODE 3 ASSOCIATION IS A NON-PROFIT ORGANIZATION COMMITTED TO ADVANCING PUBLIC SAFETY BY STRENGTHENING THE RELATIONSHIP BETWEEN LAW ENFORCEMENT AND THE COMMUNITIES THEY SERVE. WE SUPPORT JUST LAW ENFORCEMENT AND THE CONSTITUTIONAL RIGHTS OF ALL CITIZENS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE C3A FORM 990 WILL BE APPROVED BY THE PRESIDENT, EXECUTIVE DIRECTOR AND CHAIRMAN OF THE BOARD PRIOR TO BEING FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION FOR THE PRESIDENT IS DETERMINED AND APPROVED BY THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS CONSIDERED COMPENSATION FOR THE PRESIDENT OF OTHER SIMILAR NON-PROFITS AS DISCLOSED ON THEIR FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PRIOR YEAR ADJUSTMENTS 484
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
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IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0897247
IRS990/TotalAssetsEOYAmt0358848
IRS990/TotalAssetsGrp/BOYAmt0897247
IRS990/TotalAssetsGrp/EOYAmt0358848
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt02934
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt09506
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0139987
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0436172
IRS990/TotalFunctionalExpensesGrp/TotalAmt0585665
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt08535
IRS990/TotalLiabilitiesEOYAmt048811
IRS990/TotalLiabilitiesGrp/BOYAmt08535
IRS990/TotalLiabilitiesGrp/EOYAmt048811
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0888712
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0310037
IRS990/TotalProgramServiceExpensesAmt0436172
IRS990/TotalReportableCompFromOrgAmt097000
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt03572
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt06506
IRS990/TotalVolunteersCnt025
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0897247
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0358848
IRS990/TravelGrp/FundraisingAmt017
IRS990/TravelGrp/ManagementAndGeneralAmt06358
IRS990/TravelGrp/ProgramServicesAmt017009
IRS990/TravelGrp/TotalAmt023384
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0888712
IRS990/UnrestrictedNetAssetsGrp/EOYAmt06506
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt025408
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.CODE3ASSOCIATION.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DALE SUTHERLAND
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05714360919
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CODE 3 ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0CODE
ReturnHeader/Filer/EIN0475088455
ReturnHeader/Filer/PhoneNum05714360919
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O BOX 2102
ReturnHeader/Filer/USAddress/CityNm0VIENNA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0VA

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