Civic Intelligence

Council on Governmental Ethics Laws Inc.

990 • Fiscal year 2023 • EIN 61-1250285

Jan 01, 2023 to Dec 31, 2023 • Filed on Aug 06, 2024

Organization ProfileWWW.COGEL.ORG
2443 Fair Oaks Blvd 1177Sacramento, CA 95825

(844) 526-6727

Siviq Scores

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

Liabilities / Assets

43rd percentile

0.01x

Higher debt load relative to assets than 43% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

46th percentile

0.01x

Higher debt load relative to revenue than 46% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

39th percentile

-0.2%

Higher net margin than 39% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

54th percentile

$0

Higher top officer pay than 54% of similar nonprofits.

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

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

45th percentile

1.7%

Faster asset growth than 45% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

33rd percentile

-2.9%

Faster revenue growth than 33% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets43rd percentile

Assets

Flat

$652,525

Flat from 2023

Net Assets

Flat

$648,102

Flat from 2023

Liabilities

Flat

$4,423

Flat from 2023

Revenue And Expenses
Liabilities / Revenue46th percentileNet Margin39th percentile

Revenue

Flat

$337,077

Flat from 2023

Expenses

Flat

$337,915

Flat from 2023

Net Income

Flat

-$838

Flat from 2023

Historical Trend

Balance Sheet Trend

Asset Growth45th 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 2023: $652,525Liabilities 2023: $4,423Net Assets 2023: $648,1022023Assets 2024: $625,144Liabilities 2024: $7,572Net Assets 2024: $617,5722024

Highlighted filing

2023

Assets$652,525
Liabilities$4,423
Net Assets$648,102
Open 2023 Filing

Operations Trend

Revenue Growth33rd 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 2023: $337,077Expenses 2023: $337,915Net Income 2023: -$8382023Revenue 2024: $456,321Expenses 2024: $486,854Net Income 2024: -$30,5332024

Highlighted filing

2023

Revenue$337,077
Expenses$337,915
Net Income-$838
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Aug 6, 2024
Return Version
2023v5.0
Gross Receipts
$337,077
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$401,125$406,150▲ $5,025
Cash and Non-Interest-Bearing Accounts$239,863$245,779▲ $5,916
Prepaid Expenses and Deferred Charges$562$596▲ $34
Total Assets$641,550$652,525▲ $10,975
Liabilities
Accounts Payable and Accrued Expenses$1,149$4,423▲ $3,274
Total Liabilities$1,149$4,423▲ $3,274
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$640,401$648,102▲ $7,701
Total Net Assets Fund Balance$640,401$648,102▲ $7,701
Total Liabilities and Net Assets / Fund Balance$641,550$652,525▲ $10,975
Compensation and Service Providers
Top Officer Pay54th percentile

Board Members and Trustees

NameTitle
Michael BodaPresident
Daniel ChoPresident El
Alex KippDirector
Bryan MchaleDirector
Galena WestDirector
Jean-francois RouthierDirector
Laurie Wong-nowinskiDirector
Mike KellyDirector
Susan WillekeDirector
Wesley BizzellDirector
Elizabeth ZieglerPast Preside
Justin GordonTreasurer/se

Highest Paid Contractors

ContractorServicesLocationCompensation
Sheraton At Crown CenterVenue Rental2345 MCGEE STREET, Kansas City, MO 64108$161,396
Compass Management SolutionsManagement Serv2445 FAIR OAKS BLVD1177, Sacramento, CA 95825$118,840
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$335,301
Investment Income
$1,776
Other Revenue
$0
Change in Net Assets
$-838
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$337,915
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
Conferences and Meetings$194,645--$194,645
Fees for Services Management$58,455$60,840-$119,295
Insurance-$1,576-$1,576
Fees for Services Other-$1,575-$1,575
Other Expenses$1,042--$1,042
Office Expenses-$192-$192
Total Functional Expenses$273,732$64,183$0$337,915
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 are performed by a third party management company. The management company reports to the steering committee. The 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

“The form 990 and related state filings are prepared by an independent cpa firm. The 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
8445266727
Address
2443 FAIR OAKS BLVD 1177, SACRAMENTO, CA 95825

Signing Officer

Name
Michael Boda
Title
President
Phone
9164484234
Signed
2024-08-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Boda
Formed
1974
Legal Domicile
CA
Voting Board Members
12
Independent Board Members
12
Employees
0

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”

Form 990, Part XI, Line 9

“Accrual and deferral adj. 8,758 currency adjustments -219 total 8,539”

Raw XML AppendixShowing 400 of 402 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/PYOtherExpensesAmt0325527
IRS990/PYProgramServiceRevenueAmt0347079
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0335301
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0347079
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0244428
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt090867
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0284500
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0187
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0524
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0316
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IRS990ScheduleA/InvestmentIncomePYPct00.00000
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IRS990ScheduleA/PublicSupportPY509Pct00.99660
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0347079
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0244428
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt090867
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0394529
IRS990ScheduleA/Total509Grp/TotalAmt01412204
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0337077
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0347289
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0244615
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt091391
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0394845
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01415217
IRS990/ScheduleBRequiredInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL FINANCIAL MANAGEMENT, COMMUNICATIONS, MEMBERSHIP, AND DAY TO DAY OPERATIONS ARE PERFORMED BY A THIRD PARTY MANAGEMENT COMPANY. THE MANAGEMENT COMPANY REPORTS TO THE STEERING COMMITTEE. THE 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/ExplanationTxt5THE FORM 990 AND RELATED STATE FILINGS ARE PREPARED BY AN INDEPENDENT CPA FIRM. THE STEERING 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/ExplanationTxt8ACCRUAL AND DEFERRAL ADJ. 8,758 CURRENCY ADJUSTMENTS -219 TOTAL 8,539
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART XI, LINE 9
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0273732
IRS990/TotalFunctionalExpensesGrp/TotalAmt0337915
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01149
IRS990/TotalLiabilitiesEOYAmt04423
IRS990/TotalLiabilitiesGrp/BOYAmt01149
IRS990/TotalLiabilitiesGrp/EOYAmt04423
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0640401
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IRS990/TotalProgramServiceExpensesAmt0273732
IRS990/TotalProgramServiceRevenueAmt0335301
IRS990/TotalRevenueGrp/ExclusionAmt01776
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02443 FAIR OAKS BLVD 1177
IRS990/USAddress/CityNm0SACRAMENTO
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd095825
IRS990/VotingMembersGoverningBodyCnt012
IRS990/VotingMembersIndependentCnt012
IRS990/WebsiteAddressTxt0WWW.COGEL.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02024-08-08 14:25:15Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL BODA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09164484234
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-08-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0COUNCIL ON GOVERNMENTAL ETHICS LAWS
ReturnHeader/Filer/BusinessNameControlTxt0COUN
ReturnHeader/Filer/EIN0611250285
ReturnHeader/Filer/PhoneNum08445266727
ReturnHeader/Filer/USAddress/AddressLine1Txt02443 FAIR OAKS BLVD 1177
ReturnHeader/Filer/USAddress/CityNm0SACRAMENTO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
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ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
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/PreparationDt02024-08-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0WILLIAM SIMI
ReturnHeader/ReturnTs02024-08-30T13:58:56-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$652,525
Liabilities
$4,423
Net assets
$648,102
Revenue
$337,077
Expenses
$337,915
Net income
-$838
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
2023Detailed filing. Detailed filing data is available for this year.$6.53$0.04$6.48$3.37$3.38$0.01
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