Civic Intelligence

Council on Governmental Ethics Laws Inc.

990 • Fiscal year 2013 • EIN 61-1250285

Jan 01, 2013 to Dec 31, 2013 • Filed on Sep 08, 2014

Organization Profilewww.cogel.org
P O Box 8123730608

(706) 548-7758

Siviq Scores

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

Liabilities / Assets

84th percentile

0.29x

Higher debt load relative to assets than 84% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Liabilities / Revenue

91st percentile

0.39x

Higher debt load relative to revenue than 91% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Net Margin

84th percentile

30%

Higher net margin than 84% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Top Officer Pay

73rd percentile

$0

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Asset Growth

90th percentile

88%

Faster asset growth than 90% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2012 to 2013

Revenue Growth

54th percentile

4.4%

Faster revenue growth than 54% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2012 to 2013

Balance Sheet
Liabilities / Assets84th percentile

Assets

Up

$299,138

Up $140,046 (+88%) from 2012

Net Assets

Up

$213,309

Up $59,990 (+39%) from 2012

Liabilities

Up

$85,829

Up $80,056 (+1387%) from 2012

Revenue And Expenses
Liabilities / Revenue91st percentileNet Margin84th percentile

Revenue

Up

$220,621

Up $9,215 (+4.4%) from 2012

Expenses

Down

$155,074

Down $29,697 (-16%) from 2012

Net Income

Up

$65,547

Up $38,912 (+146%) from 2012

Historical Trend

Balance Sheet Trend

Asset Growth90th percentile

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

$800K$600K$400K$200K$0Assets 2011: $133,159Liabilities 2011: $6,475Net Assets 2011: $126,6842011Assets 2012: $159,092Liabilities 2012: $5,773Net Assets 2012: $153,3192012Assets 2013: $299,138Liabilities 2013: $85,829Net Assets 2013: $213,3092013Assets 2014: $322,774Liabilities 2014: $76,958Net Assets 2014: $245,8162014Assets 2015: $334,382Liabilities 2015: $28,948Net Assets 2015: $305,4342015Assets 2016: $469,747Liabilities 2016: $12,328Net Assets 2016: $457,4192016Assets 2017: $642,855Liabilities 2017: $113,277Net Assets 2017: $529,5782017Assets 2018: $621,817Liabilities 2018: $0Net Assets 2018: $621,8172018Assets 2019: $689,308Liabilities 2019: $1,133Net Assets 2019: $688,1752019Assets 2020: $606,886Liabilities 2020: $0Net Assets 2020: $606,8862020Assets 2021: $635,674Liabilities 2021: $681Net Assets 2021: $634,9932021Assets 2022: $641,550Liabilities 2022: $1,149Net Assets 2022: $640,4012022Assets 2023: $652,525Liabilities 2023: $4,423Net Assets 2023: $648,1022023Assets 2024: $625,144Liabilities 2024: $7,572Net Assets 2024: $617,5722024

Highlighted filing

2013

Assets$299,138
Liabilities$85,829
Net Assets$213,309
Open 2013 Filing

Operations Trend

Revenue Growth54th percentile

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

$600K$400K$200K$0-$200KRevenue 2011: $221,176Expenses 2011: $173,905Net Income 2011: $47,2712011Revenue 2012: $211,406Expenses 2012: $184,771Net Income 2012: $26,6352012Revenue 2013: $220,621Expenses 2013: $155,074Net Income 2013: $65,5472013Revenue 2014: $251,206Expenses 2014: $218,699Net Income 2014: $32,5072014Revenue 2015: $321,308Expenses 2015: $261,690Net Income 2015: $59,6182015Revenue 2016: $425,474Expenses 2016: $273,489Net Income 2016: $151,9852016Revenue 2017: $326,841Expenses 2017: $254,682Net Income 2017: $72,1592017Revenue 2018: $413,479Expenses 2018: $313,592Net Income 2018: $99,8872018Revenue 2019: $394,845Expenses 2019: $328,487Net Income 2019: $66,3582019Revenue 2020: $91,391Expenses 2020: $172,053Net Income 2020: -$80,6622020Revenue 2021: $244,615Expenses 2021: $186,016Net Income 2021: $58,5992021Revenue 2022: $347,289Expenses 2022: $325,527Net Income 2022: $21,7622022Revenue 2023: $337,077Expenses 2023: $337,915Net Income 2023: -$8382023Revenue 2024: $456,321Expenses 2024: $486,854Net Income 2024: -$30,5332024

Highlighted filing

2013

Revenue$220,621
Expenses$155,074
Net Income$65,547
Open 2013 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Sep 8, 2014
Return Version
2013v3.1
Gross Receipts
$220,621
Mission and Program Overview

Mission

The primary purpose of the council shall be to facilitate and promote the exchange and dissemination of information on govermental ethics

The primary purpose of the Council shall be to facilitate and promote the exchange and dissemination of information on governmental ethics.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$151,239$265,685▲ $114,446
Accounts Receivable$1,850$33,453▲ $31,603
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$159,092$299,138▲ $140,046
Other Assets Total$6,003$0▼ $6,003
Liabilities
Accounts Payable and Accrued Expenses$654$83,592▲ $82,938
Deferred Revenue$5,119$2,237▼ $2,882
Total Liabilities$5,773$85,829▲ $80,056
Net Assets / Fund Balance
Unrestricted Net Assets$153,319$213,309▲ $59,990
Total Net Assets Fund Balance$153,319$213,309▲ $59,990
Total Liabilities and Net Assets / Fund Balance$159,092$299,138▲ $140,046
Compensation and Service Providers
Top Officer Pay73rd percentile

Board Members and Trustees

NameTitle
Greg EssensaPresident
Jane FeldmanVice President
Patricia A YoungVice President
Jeff SigurdsunTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Gill & Gill LLCManagement Services--
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$220,053
Investment Income
$568
Other Revenue
$0
Change in Net Assets
$65,547
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$155,074
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$36,883$45,079-$81,962
Conferences and Meetings$43,148--$43,148
Travel$8,391$417-$8,808
Information Technology-$3,696-$3,696
Office Expenses$108$2,420-$2,528
Insurance-$1,276-$1,276
Other Expenses$1,662$600-$600
Total Functional Expenses$95,006$60,068$0$155,074
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

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Line 3: Description of Delegated Duties to Management Company

“All financial management, communications, membership, and day to day operations. Management company reports to the Steering Committee. Management company does not make decisions, it only works at the direction of the Steering Committee.”

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

“The membership is made up of governmental agencies, educational organizations and individual members that are involved in ethics, elections, campaign finance, and freedom of information issues.”

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

“Membership elects the Steering Committee which develops policy and procedures for the organization.”

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

“Certain decisions by various committees are subject to approval by the membership.”

Form 990, Part VI, Line 11B: Form 990 Review Process

“Steering Committee members that review the Form 990 and attached documentation are asked to sign off on their review.”

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“The Steering Committee has to disclose any conflict of interest that they may be involved in, if any.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“Available upon request.”

Filing and Contact Details

Filer

EIN
61-1250285
Phone
7065487758

Signing Officer

Name
Diane Gill
Title
Executive Director
Signed
2014-09-08
Discuss with paid preparer
Yes

Organization Details

Legal Domicile
CA
Voting Board Members
10
Independent Board Members
10
Employees
0
Volunteers
12

Preparer

Preparer
Larry M Gill CPA
Phone
7065487778
Raw XML Appendix391 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/TitleTxt2Vice President
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0141856
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0572649
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0800
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt01067
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0767
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt02860
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt05494
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
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IRS990ScheduleA/PublicSupportCY509Pct00.00000
IRS990ScheduleA/PublicSupportTotal509Amt0894051
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0220109
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0241514
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0221822
IRS990ScheduleA/Total509Grp/TotalAmt0894051
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0211406
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0221176
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0242281
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0224682
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0899545
IRS990/ScheduleBRequiredInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0All financial management, communications, membership, and day to day operations. Management company reports to the Steering Committee. Management company does not make decisions, it only works at the direction of the Steering Committee.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The membership is made up of governmental agencies, educational organizations and individual members that are involved in ethics, elections, campaign finance, and freedom of information issues.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Membership elects the Steering Committee which develops policy and procedures for the organization.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Certain decisions by various committees are subject to approval by the membership.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Steering Committee members that review the Form 990 and attached documentation are asked to sign off on their review.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The Steering Committee has to disclose any conflict of interest that they may be involved in, if any.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 3: Description of Delegated Duties to Management Company
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0159092
IRS990/TotalAssetsEOYAmt0299138
IRS990/TotalAssetsGrp/BOYAmt0159092
IRS990/TotalAssetsGrp/EOYAmt0299138
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt060068
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt095006
IRS990/TotalFunctionalExpensesGrp/TotalAmt0155074
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt05773
IRS990/TotalLiabilitiesEOYAmt085829
IRS990/TotalLiabilitiesGrp/BOYAmt05773
IRS990/TotalLiabilitiesGrp/EOYAmt085829
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0153319
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0213309
IRS990/TotalProgramServiceExpensesAmt095006
IRS990/TotalProgramServiceRevenueAmt0220053
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0220621
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0220621
IRS990/TotalVolunteersCnt012
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0159092
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0299138
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ManagementAndGeneralAmt0417
IRS990/TravelGrp/ProgramServicesAmt08391
IRS990/TravelGrp/TotalAmt08808
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0153319
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0213309
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0www.cogel.org
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Diane Gill
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-09-08
ReturnHeader/Filer/BusinessName/BusinessNameLine10Council on Governmental Ethics Laws
ReturnHeader/Filer/BusinessNameControlTxt0COUN
ReturnHeader/Filer/EIN0611250285
ReturnHeader/Filer/PhoneNum07065487758
ReturnHeader/Filer/USAddress/AddressLine10P O Box 81237
ReturnHeader/Filer/USAddress/City0Athens
ReturnHeader/Filer/USAddress/State0GA
ReturnHeader/Filer/USAddress/ZIPCode030608
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10LARRY M GILL CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10PO BOX 81521
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0ATHENS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode0306081521
ReturnHeader/PreparerPersonGrp/PhoneNum07065487778
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Larry M Gill CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02014-09-08T12:47:23-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

Document Assets

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Filings

Displayed year

2013 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$299,138
Liabilities
$85,829
Net assets
$213,309
Revenue
$220,621
Expenses
$155,074
Net income
$65,547
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.25$0.08$6.18$4.56$4.87$0.31
2023Summary only. Only limited summary data is available for this year.$6.53$0.04$6.48$3.37$3.38$0.01
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.42$0.01$6.40$3.47$3.26$0.22
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.36$0.01$6.35$2.45$1.86$0.59
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.07$0.00$6.07$0.91$1.72$0.81
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.89$0.01$6.88$3.95$3.28$0.66
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.22$0.00$6.22$4.13$3.14$1.00
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.43$1.13$5.30$3.27$2.55$0.72
2016Summary only. Only limited summary data is available for this year.$4.70$0.12$4.57$4.25$2.73$1.52
2015Summary only. Only limited summary data is available for this year.$3.34$0.29$3.05$3.21$2.62$0.60
2014Detailed filing. Detailed filing data is available for this year.$3.23$0.77$2.46$2.51$2.19$0.33
2013Detailed filing. Detailed filing data is available for this year.$2.99$0.86$2.13$2.21$1.55$0.66
2012Summary only. Only limited summary data is available for this year.$1.59$0.06$1.53$2.11$1.85$0.27
2011Summary only. Only limited summary data is available for this year.$1.33$0.06$1.27$2.21$1.74$0.47