Civic Intelligence

State Law Enforcement Officers Labor Alliance Inc

990 • Fiscal year 2017 • EIN 52-2073128

Oct 01, 2016 to Sep 30, 2017 • Filed on Mar 29, 2018

542 Ritchie HighwaySeverna Park, MD 21146

(410) 897-0048

Siviq Scores

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

Liabilities / Assets

90th percentile

0.36x

Higher debt load relative to assets than 90% of similar nonprofits.

2017 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

97th percentile

1.07x

Higher debt load relative to revenue than 97% of similar nonprofits.

2017 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2017

Net Margin

57th percentile

7.9%

Higher net margin than 57% of similar nonprofits.

2017 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

24th percentile

$12,000

Higher top officer pay than 24% of similar nonprofits.

Top officer pay equals 2.2% of source-year revenue.

2017 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2017

Asset Growth

97th percentile

69%

Faster asset growth than 97% of similar nonprofits.

2017 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

69th percentile

8.3%

Faster revenue growth than 69% of similar nonprofits.

2017 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$1,608,374

Up $656,463 (+69%) from 2016

Net Assets

Up

$1,026,382

Up $74,471 (+7.8%) from 2016

Liabilities

Up

$581,992

Up $581,992 from 2016

Revenue

Up

$543,028

Up $41,504 (+8.3%) from 2016

Expenses

Up

$500,060

Up $124,034 (+33%) from 2016

Net Income

Down

$42,968

Down $82,530 (-66%) from 2016

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$0Assets 2011: $152,680Liabilities 2011: $0Net Assets 2011: $152,6802011Assets 2012: $315,167Liabilities 2012: $0Net Assets 2012: $315,1672012Assets 2013: $531,082Liabilities 2013: $0Net Assets 2013: $531,0822013Assets 2014: $721,056Liabilities 2014: $0Net Assets 2014: $721,0562014Assets 2015: $774,973Liabilities 2015: $0Net Assets 2015: $774,9732015Assets 2016: $951,911Liabilities 2016: $0Net Assets 2016: $951,9112016Assets 2017: $1,608,374Liabilities 2017: $581,992Net Assets 2017: $1,026,3822017Assets 2018: $1,676,759Liabilities 2018: $573,452Net Assets 2018: $1,103,3072018Assets 2019: $1,778,816Liabilities 2019: $555,829Net Assets 2019: $1,222,9872019Assets 2020: $1,968,230Liabilities 2020: $541,496Net Assets 2020: $1,426,7342020Assets 2021: $2,212,948Liabilities 2021: $525,962Net Assets 2021: $1,686,9862021Assets 2022: $2,025,168Liabilities 2022: $504,451Net Assets 2022: $1,520,7172022Assets 2023: $2,242,944Liabilities 2023: $485,564Net Assets 2023: $1,757,3802023Assets 2024: $2,040,388Liabilities 2024: $2,273Net Assets 2024: $2,038,1152024

Highlighted filing

2017

Assets$1,608,374
Liabilities$581,992
Net Assets$1,026,382

Operations Trend

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

$600K$400K$200K$0Expenses 2011: $196,5562011Expenses 2012: $227,1462012Expenses 2013: $265,8552013Revenue 2014: $489,232Expenses 2014: $324,106Net Income 2014: $165,1262014Revenue 2015: $508,362Expenses 2015: $393,979Net Income 2015: $114,3832015Revenue 2016: $501,524Expenses 2016: $376,026Net Income 2016: $125,4982016Revenue 2017: $543,028Expenses 2017: $500,060Net Income 2017: $42,9682017Revenue 2018: $541,134Expenses 2018: $466,557Net Income 2018: $74,5772018Revenue 2019: $475,956Expenses 2019: $368,163Net Income 2019: $107,7932019Revenue 2020: $531,723Expenses 2020: $376,708Net Income 2020: $155,0152020Revenue 2021: $558,242Expenses 2021: $369,765Net Income 2021: $188,4772021Revenue 2022: $570,623Expenses 2022: $429,873Net Income 2022: $140,7502022Revenue 2023: $549,492Expenses 2023: $383,788Net Income 2023: $165,7042023Revenue 2024: $497,192Expenses 2024: $364,393Net Income 2024: $132,7992024

Highlighted filing

2017

Revenue$543,028
Expenses$500,060
Net Income$42,968
Jump To
Filing Snapshot
Filing Period
Oct 1, 2016 to Sep 30, 2017
Signed
Mar 29, 2018
Return Version
2016v3.0
Gross Receipts
$923,211
Mission and Program Overview

Mission

The state law enforcement officers labor alliance's primary purpose is to unite into one labor organization all eligible organizations whose members are employed with the maryland state police, the natural resources police, the state forest and park service, the maryland department of general services, the maryland state fire marshall's, or any current or future police agency of the state of maryland which is eligible to participate in the collective bargaining process.

S.l.e.o.l.a. Works to protect, preserve and enhance the pay, benefits, and working conditions of state law enforcement officers throughout maryland.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$10,572$1,004,878▲ $994,306
Investments in Publicly Traded Securities$787,966$584,558▼ $203,408
Cash and Non-Interest-Bearing Accounts$48,590$18,345▼ $30,245
Total Assets$951,911$1,608,374▲ $656,463
Other Assets Total$104,783$593▼ $104,190
Liabilities
Mortgage Notes Payable Secured by Investment Property-$581,992-
Total Liabilities$0$581,992▲ $581,992
Net Assets / Fund Balance
Unrestricted Net Assets$951,911$1,026,382▲ $74,471
Total Net Assets Fund Balance$951,911$1,026,382▲ $74,471
Total Liabilities and Net Assets / Fund Balance$951,911$1,608,374▲ $656,463

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$551,315$9,588$560,903
Land$422,700-$422,700
Other Land Buildings$19,870$12,873$32,743
Equipment$10,993$17,847$28,840
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jimmy DulayPresidentFT$12,000$12,000
Derek ChapmanVice-presidentPT$8,400$8,400

Board Members and Trustees

NameTitle
Anthony AlexanderBoard Member
Jason KreiderBoard Member
Jonathan StewartBoard Member
MATT CORBIN Left 122716Board Member
Toya AdamsBoard Member
Brian GillSecretary
Matthew WarehimeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$503,811
Investment Income
$39,217
Other Revenue
$0
Change in Net Assets
$42,968
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$438,189
Salaries, Compensation, and Employee Benefits$61,871
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Legal---$98,677
Fees for Services Other---$90,100
Other Salaries and Wages---$37,028
All Other Expenses---$28,357
Interest---$23,780
Current Officers, Directors, Trustees, and Key Employees---$20,400
Fees for Services Accounting---$18,230
Depreciation Depletion---$17,413
Occupancy---$16,502
Office Expenses---$10,823
Other Expenses---$9,013
Conferences and Meetings---$6,453
Insurance---$5,911
Payroll Taxes---$4,443
Advertising---$2,100
Information Technology---$911
Travel---$523
Total Functional Expenses$0$0$0$500,060
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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
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
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 A, line 6

All members must belong to one of the participating Maryland organizations. There are two levels of membership in the organization; 1 - paying members and 2 - non-members who pay for their share of collective bargaining only.

Form 990, Part VI, Section A, line 7A

The Board of Directors consists of one elected representative from each participating organization with a minimum of one hundred law enforcement officer memebers entitled to participate in the collective bargaining process, plus one at large representative. Officers are selected in a secret ballot election among all SLEOLA Members held every two years.

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

Form 990 is provided to the president and treasurer of the board for their review prior to filing.

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

Compensation of the president and vice-president of the board is voted on by the entire board, excluding the officer for whom the compensation benefits.

Form 990, Part VI, Section C, line 18

The organization makes its form 1023 and 990 available upon request.

Form 990, Part VI, Section C, line 19

The organization makes governing documents and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
State Law Enforcement Officers
EIN
52-2073128
Phone
4108970048
Address
542 RITCHIE HIGHWAY, SEVERNA PARK, MD 21146

Signing Officer

Name
Jimmy Dulay
Title
President
Phone
4108970048
Signed
2018-03-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jimmy Dulay
Formed
1997
Legal Domicile
Md
Voting Board Members
8
Independent Board Members
8
Employees
3
Volunteers
0

Preparer

Firm
Kahn Berman Solomon Taibel & Mogol Pa
Address
9515 Deereco Road Suite 801, Timonium, MD 21093
Preparer
Deanna Amos
Phone
4103080300
Supplemental Narrative

Additional Explanations

Form 990, Part IX, line 11G

Professional fees 90,100.

Form 990, Part XII, Line 1.

The organization uses the modified-cash basis of accounting.

Form 990, Part XII, Line 2C.

The financial statement review process has not changed.

Raw XML Appendix355 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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IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
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IRS990/MissionDesc0The State Law Enforcement Officers Labor Alliance's primary purpose is to unite into one labor organization all eligible organizations whose members are employed with the Maryland State Police, the Natural Resources Police, the State Forest and Park Service, the Maryland Department of General Services, the Maryland State Fire Marshall's, or any current or future police agency of the State of Maryland which is eligible to participate in the collective bargaining process.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0All members must belong to one of the participating Maryland organizations. There are two levels of membership in the organization; 1 - paying members and 2 - non-members who pay for their share of collective bargaining only.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Board of Directors consists of one elected representative from each participating organization with a minimum of one hundred law enforcement officer memebers entitled to participate in the collective bargaining process, plus one at large representative. Officers are selected in a secret ballot election among all SLEOLA Members held every two years.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990 IS PROVIDED TO THE PRESIDENT AND TREASURER OF THE BOARD FOR THEIR REVIEW PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION OF THE PRESIDENT AND VICE-PRESIDENT OF THE BOARD IS VOTED ON BY THE ENTIRE BOARD, EXCLUDING THE OFFICER FOR WHOM THE COMPENSATION BENEFITS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS FORM 1023 AND 990 AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION MAKES GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6PROFESSIONAL FEES 90,100.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE ORGANIZATION USES THE MODIFIED-CASH BASIS OF ACCOUNTING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THE FINANCIAL STATEMENT REVIEW PROCESS HAS NOT CHANGED.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XII, LINE 1.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART XII, LINE 2C.
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MD
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0951911
IRS990/TotalAssetsEOYAmt01608374
IRS990/TotalAssetsGrp/BOYAmt0951911
IRS990/TotalAssetsGrp/EOYAmt01608374
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/TotalAmt0500060
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt0581992
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt0581992
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0951911
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01026382
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0503811
IRS990/TotalReportableCompFromOrgAmt020400
IRS990/TotalRevenueGrp/ExclusionAmt022317
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0520711
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0543028
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0951911
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01608374
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt0523
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0951911
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01026382
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0542 RITCHIE HIGHWAY
IRS990/USAddress/CityNm0SEVERNA PARK
IRS990/USAddress/StateAbbreviationCd0MD
IRS990/USAddress/ZIPCd021146
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.SLEOLA.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02018-03-14 21:41:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JIMMY DULAY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04108970048
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-03-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0State Law Enforcement Officers
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0LABOR ALLIANCE INC
ReturnHeader/Filer/BusinessNameControlTxt0STAT
ReturnHeader/Filer/EIN0522073128
ReturnHeader/Filer/PhoneNum04108970048
ReturnHeader/Filer/USAddress/AddressLine1Txt0542 RITCHIE HIGHWAY
ReturnHeader/Filer/USAddress/CityNm0SEVERNA PARK
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MD
ReturnHeader/Filer/USAddress/ZIPCd021146
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0DA39A3EE5E6B4B0D3255BFEF95601890AFD80709
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId03F9053E58899DF8CED45E2B5AEEB44FE0C3B2158
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt071.179.185.93
ReturnHeader/FilingSecurityInformation/IPDt02018-03-29
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ED
ReturnHeader/FilingSecurityInformation/IPTm012:56:35
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0521365413
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KAHN BERMAN SOLOMON TAIBEL & MOGOL PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt09515 Deereco Road Suite 801
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Timonium
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd021093
ReturnHeader/PreparerPersonGrp/PhoneNum04103080300
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Deanna Amos
ReturnHeader/ReturnTs02018-03-30T14:51:17-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-10-01
ReturnHeader/TaxPeriodEndDt02017-09-30
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.04$0.00$2.04$0.50$0.36$0.13
2023Detailed filing. Detailed filing data is available for this year.$2.24$0.49$1.76$0.55$0.38$0.17
2022Detailed filing. Detailed filing data is available for this year.$2.03$0.50$1.52$0.57$0.43$0.14
2021Detailed filing. Detailed filing data is available for this year.$2.21$0.53$1.69$0.56$0.37$0.19
2020Detailed filing. Detailed filing data is available for this year.$1.97$0.54$1.43$0.53$0.38$0.16
2019Detailed filing. Detailed filing data is available for this year.$1.78$0.56$1.22$0.48$0.37$0.11
2018Detailed filing. Detailed filing data is available for this year.$1.68$0.57$1.10$0.54$0.47$0.07
2017Detailed filing. Detailed filing data is available for this year.$1.61$0.58$1.03$0.54$0.50$0.04
2016Detailed filing. Detailed filing data is available for this year.$0.95$0.00$0.95$0.50$0.38$0.13
2015Detailed filing. Detailed filing data is available for this year.$0.77$0.00$0.77$0.51$0.39$0.11
2014Detailed filing. Detailed filing data is available for this year.$0.72$0.00$0.72$0.49$0.32$0.17
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.53$0.00$0.53$0.27
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.32$0.00$0.32$0.23
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.15$0.00$0.15$0.20