Civic Intelligence

Council on Governmental Ethics Laws Inc.

990 • Fiscal year 2020 • EIN 61-1250285

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 04, 2021

1800 J StreetSacramento, CA 95811

(916) 329-1890

Siviq Scores

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

Liabilities / Assets

27th percentile

0.00x

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

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

27th percentile

0.00x

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

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Net Margin

5th percentile

-88%

Higher net margin than 5% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

51st percentile

$0

Higher top officer pay than 51% of similar nonprofits.

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

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Asset Growth

10th percentile

-12%

Faster asset growth than 10% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

3rd percentile

-77%

Faster revenue growth than 3% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Assets

Down

$606,886

Down $82,422 (-12%) from 2019

Net Assets

Down

$606,886

Down $81,289 (-12%) from 2019

Liabilities

Down

$0

Down $1,133 (-100%) from 2019

Revenue

Down

$91,391

Down $303,454 (-77%) from 2019

Expenses

Down

$172,053

Down $156,434 (-48%) from 2019

Net Income

Down

-$80,662

Down $147,020 (-222%) from 2019

Historical Trend

Balance Sheet Trend

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

2020

Assets$606,886
Liabilities$0
Net Assets$606,886

Operations Trend

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

2020

Revenue$91,391
Expenses$172,053
Net Income-$80,662
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 4, 2021
Return Version
2020v4.0
Gross Receipts
$91,391
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

Shall be to facilitate and promote the exchange and dissemination of information on govermental ethics.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$400,313$400,837▲ $524
Cash and Non-Interest-Bearing Accounts$263,263$179,812▼ $83,451
Prepaid Expenses and Deferred Charges$25,732$26,237▲ $505
Total Assets$689,308$606,886▼ $82,422
Liabilities
Accounts Payable and Accrued Expenses$1,133--
Total Liabilities$1,133$0▼ $1,133
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$688,175$606,886▼ $81,289
Total Net Assets Fund Balance$688,175$606,886▼ $81,289
Total Liabilities and Net Assets / Fund Balance$689,308$606,886▼ $82,422
Compensation and Service Providers

Board Members and Trustees

NameTitle
Steve BerlinPresident
Jason GrammittPresident El
Ashley KempDirector
David GoodisDirector
Ellizabeth ZieglerDirector
Jabu SengovaDirector
Justin GordonDirector
Matthew BobysDirector
Nancy NicolescuDirector
Wesley BizzellDirector
Paul NickImmediate Pa
Anton BoegmanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$90,867
Investment Income
$524
Other Revenue
$0
Change in Net Assets
$-80,662
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$172,053
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$49,980$52,020-$102,000
Conferences and Meetings$53,784--$53,784
Insurance-$1,861-$1,861
Fees for Services Other$1,815--$1,815
Fees for Services Accounting-$1,255-$1,255
Other Expenses$600--$600
Office Expenses$378$217-$595
All Other Expenses$-481--$-481
Total Functional Expenses$116,700$55,353$0$172,053
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
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, Page 6, Part VI, Line 3

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, Page 6, Part VI, Line 6

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

Form 990, Page 6, Part VI, Line 7A

Membership elects the steering committee which develops policy and procedures for the organization.

Form 990, Page 6, Part VI, Line 7B

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

Form 990, Page 6, Part VI, Line 11B

Steering committee members that review the form 990 and attached documentation are asked to sign off on their review.

Form 990, Page 6, Part VI, Line 12C

The steering committee has to disclose any conflict of interest that they may be involved in, if any.

Form 990, Page 6, Part VI, Line 19

AVAILABLE UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
Council on Governmental Ethics Laws
EIN
61-1250285
Phone
9163291890
Address
1800 J STREET, SACRAMENTO, CA 95811

Signing Officer

Name
Jason Grammitt
Title
President Elect
Phone
9164484234
Signed
2021-11-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Steve Berlin
Formed
1974
Legal Domicile
CA
Voting Board Members
12
Independent Board Members
12
Employees
0
Volunteers
12

Preparer

Firm
CPA Corporation
Address
1420 ROCKY RIDGE DR STE 130, ROSEVILLE, CA 95661-2834
Preparer
William Simi
Phone
9167828500
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

EXPENSE

Raw XML Appendix399 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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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0524
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0316
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt03794
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0331
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt01784
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt06749
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt090867
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0284500
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0257930
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0240675
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0348443
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01222415
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0524
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0316
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt03794
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0331
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt01784
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IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0325540
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0420575
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0325871
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0422359
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL 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/ExplanationTxt2THE MEMBERSHIP IS MADE UP OF GOVERNMENTAL AGENCIES, EDUCATIONAL ORGANIZATIONS,ORGANIZATIONAL AND INDIVIDUAL MEMBERS THAT ARE INVOLVED IN ETHICS, ELECTIONS,CAMPAIGN FINANCE, AND FREEDOM OF INFORMATION ISSUES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MEMBERSHIP ELECTS THE STEERING COMMITTEE WHICH DEVELOPS POLICY AND PROCEDURES FOR THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CERTAIN DECISIONS BY VARIOUS COMMITTEES ARE SUBJECT TO APPROVAL BY THE MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5STEERING COMMITTEE MEMBERS THAT REVIEW THE FORM 990 AND ATTACHED DOCUMENTATION ARE ASKED TO SIGN OFF ON THEIR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE STEERING COMMITTEE HAS TO DISCLOSE ANY CONFLICT OF INTEREST THAT THEY MAY BE INVOLVED IN, IF ANY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0689308
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IRS990/TotalAssetsGrp/BOYAmt0689308
IRS990/TotalAssetsGrp/EOYAmt0606886
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt055353
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0116700
IRS990/TotalFunctionalExpensesGrp/TotalAmt0172053
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesEOYAmt00
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IRS990/TotalLiabilitiesGrp/EOYAmt00
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IRS990/TotalProgramServiceExpensesAmt0116700
IRS990/TotalProgramServiceRevenueAmt090867
IRS990/TotalRevenueGrp/ExclusionAmt0524
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt090867
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt091391
IRS990/TotalVolunteersCnt012
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0689308
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0606886
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01800 J STREET
IRS990/USAddress/CityNm0SACRAMENTO
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd095811
IRS990/VotingMembersGoverningBodyCnt012
IRS990/VotingMembersIndependentCnt012
IRS990/WebsiteAddressTxt0WWW.COGEL.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JASON GRAMMITT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT ELECT
ReturnHeader/BusinessOfficerGrp/PhoneNum09164484234
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-11-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0COUNCIL ON GOVERNMENTAL ETHICS LAWS
ReturnHeader/Filer/BusinessNameControlTxt0COUN
ReturnHeader/Filer/EIN0611250285
ReturnHeader/Filer/PhoneNum09163291890
ReturnHeader/Filer/USAddress/AddressLine1Txt01800 J STREET
ReturnHeader/Filer/USAddress/CityNm0SACRAMENTO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd095811
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0200579279
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CPA CORPORATION
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01420 ROCKY RIDGE DR STE 130
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ROSEVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0956612834
ReturnHeader/PreparerPersonGrp/PhoneNum09167828500
ReturnHeader/PreparerPersonGrp/PreparationDt02021-11-05
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0WILLIAM SIMI
ReturnHeader/ReturnTs02021-11-10T16:42:37-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JASON
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0GRAMITT
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

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
2020Detailed filing. Detailed filing data is available for this year.$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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2020 filings • 501(c)3 • $500k-$1M nonprofits