Civic Intelligence

National Liquor Law Enforcement

EIN 64-0777692 • 501(c)6 • Indiana, PA

Profile

Committed to improving standards and best practices of liquor law enforcement

1540 Oakland Avenue Suite 306Indiana, PA 15701

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

72nd percentile

0.07x

Higher debt load relative to assets than 72% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

72nd percentile

0.05x

Higher debt load relative to revenue than 72% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Net Margin

91st percentile

35%

Higher net margin than 91% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Top Officer Pay

97th percentile

$114,901

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 31.1% of source-year revenue.

501(c)6 • <$500k nonprofits • Source year 2024

Asset Growth

95th percentile

96%

Faster asset growth than 95% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

62nd percentile

6.6%

Faster revenue growth than 62% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$276,726

Up $135,203 (+96%) from 2023

Liabilities

Up

$19,811

Up $4,631 (+31%) from 2023

Net Assets

Up

$256,915

Up $130,572 (+103%) from 2023

Revenue

Up

$369,748

Up $22,967 (+6.6%) from 2023

Expenses

Down

$239,114

Down $79,654 (-25%) from 2023

Net Income

Up

$130,634

Up $102,621 (+366%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$300K$200K$100K$0Assets 2014: $55,353Liabilities 2014: $0Net Assets 2014: $55,3532014Assets 2015: $91,979Liabilities 2015: $0Net Assets 2015: $91,9792015Assets 2016: $78,050Liabilities 2016: $28,108Net Assets 2016: $49,9422016Assets 2017: $59,898Liabilities 2017: $23,872Net Assets 2017: $36,0262017Assets 2018: $114,865Liabilities 2018: $52,768Net Assets 2018: $62,0972018Assets 2019: $51,237Liabilities 2019: $5,634Net Assets 2019: $45,6032019Assets 2020: $77,113Liabilities 2020: $13,472Net Assets 2020: $63,6412020Assets 2021: $163,027Liabilities 2021: $13,387Net Assets 2021: $149,6402021Assets 2022: $112,296Liabilities 2022: $13,963Net Assets 2022: $98,3332022Assets 2023: $141,523Liabilities 2023: $15,180Net Assets 2023: $126,3432023Assets 2024: $276,726Liabilities 2024: $19,811Net Assets 2024: $256,9152024

Highlighted filing

2024

Assets$276,726
Liabilities$19,811
Net Assets$256,915

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$400K$200K$0-$200KRevenue 2014: $323,401Expenses 2014: $334,047Net Income 2014: -$10,6462014Revenue 2015: $344,831Expenses 2015: $304,096Net Income 2015: $40,7352015Revenue 2016: $295,587Expenses 2016: $337,624Net Income 2016: -$42,0372016Revenue 2017: $179,980Expenses 2017: $193,896Net Income 2017: -$13,9162017Revenue 2018: $288,346Expenses 2018: $262,275Net Income 2018: $26,0712018Revenue 2019: $210,274Expenses 2019: $226,768Net Income 2019: -$16,4942019Revenue 2020: $162,033Expenses 2020: $143,995Net Income 2020: $18,0382020Revenue 2021: $274,938Expenses 2021: $188,939Net Income 2021: $85,9992021Revenue 2022: $348,559Expenses 2022: $399,866Net Income 2022: -$51,3072022Revenue 2023: $346,781Expenses 2023: $318,768Net Income 2023: $28,0132023Revenue 2024: $369,748Expenses 2024: $239,114Net Income 2024: $130,6342024

Highlighted filing

2024

Revenue$369,748
Expenses$239,114
Net Income$130,634

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 14, 2025
Return Version
2024v5.2
Gross Receipts
$369,748
Mission and Program Overview

Mission

Committed to improving standards and best practices of liquor law enforcement

The purpose for which this association is organized is to secure a closer official and personal relationship among liquor law enforcement officials; to secure a unity of action in law enforcement matters; to enhance the standards of liquor law enforcement personnel and training of the law enforecement profession generally.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$91,050$213,154▲ $122,104
Accounts Receivable$50,473$63,572▲ $13,099
Total Assets$141,523$276,726▲ $135,203
Liabilities
Accounts Payable and Accrued Expenses$15,180$19,811▲ $4,631
Total Liabilities$15,180$19,811▲ $4,631
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$126,343$256,915▲ $130,572
Total Net Assets Fund Balance$126,343$256,915▲ $130,572
Total Liabilities and Net Assets / Fund Balance$141,523$276,726▲ $135,203
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Carrie ChristofesExec DirectorFT$104,536$10,365$114,901

Board Members and Trustees

NameTitle
Thomas KirbyPresident
Israel MorrowVice President
Todd MerlinaIm Past Pres
Jim DianaSecr/treasurer
Marc HaalmanSgt at Arms
Revenue and Support

Revenue Composition

Contributions and Grants
$282,516
Program Service Revenue
$87,232
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$130,634
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$125,369
Other Expenses$113,745
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$91,587$12,950-$104,537
Conferences and Meetings$51,392--$51,392
Travel$6,191$8,347-$14,538
Fees for Services Management$12,637--$12,637
Fees for Services Other$10,615$1,360-$11,975
Office Expenses-$11,288-$11,288
Other Employee Benefits$9,159$1,308-$10,467
Payroll Taxes$7,006$3,359-$10,365
Insurance-$5,743-$5,743
Information Technology-$2,388-$2,388
Other Expenses-$2,109-$2,109
Fees for Services Accounting-$1,675-$1,675
Total Functional Expenses$188,587$50,527$0$239,114
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
In-house lobbying only
Yes
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

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

Governance Explanations

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

The nllea generally provides a copy of the form 990 to the treasurer and executrive director prior to filing. The form 990 is then available to all board members.

Form 990, Part VI, Section B, Line 12C

The nllea requires disclosure of all potential conflicts of interest. Potential confilicts are reviewed and evaluated to assure that actual conflict of interest are avoided.

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

The executive committee reviews the compensation of the executive director on a annual basis. A formal approval occurs at the meeting of the board of directors.

Form 990, Part VI, Section C, Line 19

The nllea provides its governing document and form 990 to public upon request

Filing and Contact Details

Filer

Filer Name
National Liquor Law Enforcement
EIN
64-0777692
Phone
7247625939
Address
1540 OAKLAND AVENUE SUITE 306, INDIANA, PA 15701

Signing Officer

Name
Carrie Christofes
Title
Executive Director
Phone
7247625939
Signed
2025-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Carrie Christofes
Formed
1989
Legal Domicile
Pa
Voting Board Members
5
Independent Board Members
5
Employees
1
Volunteers
0

Preparer

Firm
Smith Lewis Chess Company
Address
1776 WARREN ROAD, INDIANA, PA 15701
Preparer
Kelly Berfield
Phone
7243499533
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

ROUNDING -62.

Raw XML Appendix323 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/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0THE PURPOSE FOR WHICH THIS ASSOCIATION IS ORGANIZED IS TO SECURE A CLOSER OFFICIAL AND PERSONAL RELATIONSHIP AMONG LIQUOR LAW ENFORCEMENT OFFICIALS; TO SECURE A UNITY OF ACTION IN LAW ENFORCEMENT MATTERS; TO ENHANCE THE STANDARDS OF LIQUOR LAW ENFORCEMENT PERSONNEL AND TRAINING OF THE LAW ENFORECEMENT PROFESSION GENERALLY.
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECR/TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SGT AT ARMS
IRS990/Form990PartVIISectionAGrp/TitleTxt4IM PAST PRES
IRS990/Form990PartVIISectionAGrp/TitleTxt5EXEC DIRECTOR
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IRS990/GrossReceiptsAmt0369748
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE NLLEA GENERALLY PROVIDES A COPY OF THE FORM 990 TO THE TREASURER AND EXECUTRIVE DIRECTOR PRIOR TO FILING. THE FORM 990 IS THEN AVAILABLE TO ALL BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE NLLEA REQUIRES DISCLOSURE OF ALL POTENTIAL CONFLICTS OF INTEREST. POTENTIAL CONFILICTS ARE REVIEWED AND EVALUATED TO ASSURE THAT ACTUAL CONFLICT OF INTEREST ARE AVOIDED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE EXECUTIVE COMMITTEE REVIEWS THE COMPENSATION OF THE EXECUTIVE DIRECTOR ON A ANNUAL BASIS. A FORMAL APPROVAL OCCURS AT THE MEETING OF THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE NLLEA PROVIDES ITS GOVERNING DOCUMENT AND FORM 990 TO PUBLIC UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ROUNDING -62.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9:
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0100 11TH STREET
IRS990/USAddress/CityNm0LUCERNEMINES
IRS990/USAddress/StateAbbreviationCd0PA
IRS990/USAddress/ZIPCd015754
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0CARRIE CHRISTOFES
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum07247625939
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NATIONAL LIQUOR LAW ENFORCEMENT
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0NATI
ReturnHeader/Filer/EIN0640777692
ReturnHeader/Filer/PhoneNum07247625939
ReturnHeader/Filer/USAddress/AddressLine1Txt01540 OAKLAND AVENUE SUITE 306
ReturnHeader/Filer/USAddress/CityNm0INDIANA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd015701
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0251585317
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SMITH LEWIS CHESS COMPANY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01776 WARREN ROAD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0INDIANA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd015701
ReturnHeader/PreparerPersonGrp/PhoneNum07243499533
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KELLY BERFIELD
ReturnHeader/ReturnTs02025-11-14T08:35:39-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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