Civic Intelligence

Southwest District Law Enforcement Planning Council Inc

990 • Fiscal year 2017 • EIN 72-0742965

Jul 01, 2016 to Jun 30, 2017 • Filed on Aug 18, 2017

PO Box 1543Lake Charles, LA 70602

(337) 439-6750

Siviq Scores

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

Liabilities / Assets

69th percentile

0.03x

Higher debt load relative to assets than 69% of similar nonprofits.

2017 filings • 501(c)4 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

76th percentile

0.08x

Higher debt load relative to revenue than 76% of similar nonprofits.

2017 filings • 501(c)4 • <$500k nonprofits • Source year 2017

Net Margin

38th percentile

-1.1%

Higher net margin than 38% of similar nonprofits.

2017 filings • 501(c)4 • <$500k nonprofits • Source year 2017

Top Officer Pay

97th percentile

$65,844

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 39.2% of source-year revenue.

2017 filings • 501(c)4 • <$500k nonprofits • Source year 2017

Asset Growth

47th percentile

0.3%

Faster asset growth than 47% of similar nonprofits.

2017 filings • 501(c)4 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

66th percentile

7.4%

Faster revenue growth than 66% of similar nonprofits.

2017 filings • 501(c)4 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Up

$458,104

Up $1,429 (+0.3%) from 2016

Net Assets

Down

$444,824

Down $1,861 (-0.4%) from 2016

Liabilities

Up

$13,280

Up $3,290 (+33%) from 2016

Revenue

Up

$167,842

Up $11,630 (+7.4%) from 2016

Expenses

Up

$169,703

Up $12,196 (+7.7%) from 2016

Net Income

Down

-$1,861

Down $566 (-44%) from 2016

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2012: $454,675Liabilities 2012: $214Net Assets 2012: $454,4612012Assets 2013: $463,036Liabilities 2013: $12,840Net Assets 2013: $450,1962013Assets 2014: $473,180Liabilities 2014: $25,042Net Assets 2014: $448,1382014Assets 2015: $463,546Liabilities 2015: $15,566Net Assets 2015: $447,9802015Assets 2016: $456,675Liabilities 2016: $9,990Net Assets 2016: $446,6852016Assets 2017: $458,104Liabilities 2017: $13,280Net Assets 2017: $444,8242017Assets 2018: $468,884Liabilities 2018: $21,209Net Assets 2018: $447,6752018Assets 2019: $517,910Liabilities 2019: $32,555Net Assets 2019: $485,3552019Assets 2020: $532,892Liabilities 2020: $1,242Net Assets 2020: $531,6502020Assets 2022: $767,793Liabilities 2022: $1,436Net Assets 2022: $766,3572022Assets 2023: $811,560Liabilities 2023: $1,203Net Assets 2023: $810,3572023Assets 2024: $875,536Liabilities 2024: $3,203Net Assets 2024: $872,3332024Assets 2025: $953,614Liabilities 2025: $1,563Net Assets 2025: $952,0512025

Highlighted filing

2017

Assets$458,104
Liabilities$13,280
Net Assets$444,824

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2012: $149,167Expenses 2012: $148,679Net Income 2012: $4882012Expenses 2013: $165,2352013Revenue 2014: $150,250Expenses 2014: $152,308Net Income 2014: -$2,0582014Revenue 2015: $161,062Expenses 2015: $161,220Net Income 2015: -$1582015Revenue 2016: $156,212Expenses 2016: $157,507Net Income 2016: -$1,2952016Revenue 2017: $167,842Expenses 2017: $169,703Net Income 2017: -$1,8612017Revenue 2018: $163,712Expenses 2018: $161,761Net Income 2018: $1,9512018Revenue 2019: $176,031Expenses 2019: $138,350Net Income 2019: $37,6812019Revenue 2020: $175,421Expenses 2020: $123,116Net Income 2020: $52,3052020Revenue 2022: $297,190Expenses 2022: $128,143Net Income 2022: $169,0472022Revenue 2023: $183,508Expenses 2023: $139,508Net Income 2023: $44,0002023Revenue 2024: $191,364Expenses 2024: $129,388Net Income 2024: $61,9762024Revenue 2025: $235,092Expenses 2025: $155,374Net Income 2025: $79,7182025

Highlighted filing

2017

Revenue$167,842
Expenses$169,703
Net Income-$1,861
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Aug 18, 2017
Return Version
2016v3.0
Gross Receipts
$167,842
Mission and Program Overview

Mission

Provides law enforcement officers with required post basic/corrections training courses and local planning activities to the various law enforcement agencies within the five parish area.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$284,642$285,124▲ $482
Accounts Receivable$100,000$103,845▲ $3,845
Land, Buildings, and Equipment, Net$31,694$30,096▼ $1,598
Cash and Non-Interest-Bearing Accounts$25,991$23,247▼ $2,744
Pledges and Grants Receivable$13,578$15,022▲ $1,444
Total Assets$456,675$458,104▲ $1,429
Other Assets Total$770$770→ $0
Liabilities
Grants Payable$9,750$11,200▲ $1,450
Accounts Payable and Accrued Expenses$240$2,080▲ $1,840
Total Liabilities$9,990$13,280▲ $3,290
Net Assets / Fund Balance
Unrestricted Net Assets$446,685$444,824▼ $1,861
Total Net Assets Fund Balance$446,685$444,824▼ $1,861
Total Liabilities and Net Assets / Fund Balance$456,675$458,104▲ $1,429

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$30,096$54,774$84,870
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Bonnie VaughanExecutive DiFT$65,844$65,844

Board Members and Trustees

NameTitle
Chief Deputy Gary G GuilloryPresident
Ada Tom BarrettBoard Member
Asst Chief Chris RudyBoard Member
Carol WilliamsBoard Member
Chief John GottBoard Member
Chief Marcus CrochetBoard Member
Chief Michael SuchanekBoard Member
Julio GalanBoard Member
Kristine HiteBoard Member
Russell HamanBoard Member
Sgt Kirk CarrollBoard Member
Sheriff Ivey WoodsBoard Member
Sonja MccoyBoard Member
Vi Eve MartinBoard Member
Sheriff Ricky MosesSecretary/tr
Chief Civil Deputy Lynda HamiltonVice Preside
Da Michael CassidyVice Preside
Roderick BertrandVice Preside
Sheriff Ronald JohnsonVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$167,433
Program Service Revenue
$0
Investment Income
$409
Other Revenue
$0
Change in Net Assets
$-1,861

Audited Revenue Reconciliation

Revenue per Audited Statements
$167,842
Total Revenue per Audited Statements
$167,842
Total Revenue per Form 990
$167,842
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$87,591
Grants and Similar Amounts Paid$48,300
Other Expenses$33,812
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$11,760$54,084-$65,844
Grants to Domestic Orgs$48,300--$48,300
Pension Plan Contributions$2,940$13,521-$16,461
Insurance$637$10,206-$10,843
Occupancy-$10,346-$10,346
Fees for Services Accounting-$5,700-$5,700
Payroll Taxes$951$4,335-$5,286
Office Expenses-$2,474-$2,474
Depreciation Depletion-$1,598-$1,598
Travel-$697-$697
Other Expenses$604$1,550-$604
Total Functional Expenses$65,192$104,511$0$169,703

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$169,703
Total Expenses per Audited Statements$169,703
Total Expenses per Form 990$169,703
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
La Comm Law Enforcement Adm Crm JsBaton Rouge, LA-Basic Training$48,300
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
No
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
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
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, Page 6, Part VI, Line 9

Bonnie vaughan po box 1543 lake charles, la 70602 chief deputy gary g. Guillory

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

The treasurer of the board of directors and the executive director review the form 990 and accompanying schedules before mailing.

Form 990, Page 6, Part VI, Line 15A

The board's executive committee has responsibility for compensation review of the executive director.

Form 990, Page 6, Part VI, Line 19

The organization makes its form 990 available to the public upon request.the form 990 is also available for public view at guide star.

Filing and Contact Details

Filer

Filer Name
Southwest District Law Enforcement
EIN
72-0742965
Phone
3374396750
Address
PO BOX 1543, LAKE CHARLES, LA 70602

Signing Officer

Name
Bonnie Vaughan
Title
Executive Director
Phone
3374396750
Signed
2017-08-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bonnie Vaughan
Formed
1970
Legal Domicile
La
Voting Board Members
20
Independent Board Members
20
Employees
1

Preparer

Firm
Mcmullen & Mancuso Cpas LLC
Address
3600 MAPLEWOOD DR, SULPHUR, LA 70663-6212
Preparer
Lisa F Mcmullen CPA
Phone
3376255054
Supplemental Narrative

Additional Explanations

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

State level basic/corrections training grant funds provide law enforcement officers with required post/basic/corrections training courses.

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IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0BASIC TRAINING
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IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine2Txt0LA COMM LAW ENFORCEMENT ADM CRM JS
IRS990ScheduleI/RecipientTable/RecipientEIN0720742965
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IRS990ScheduleI/RecipientTable/USAddress/AddressLine2Txt01885 WOODDALE BLVD 708
IRS990ScheduleI/RecipientTable/USAddress/CityNm0BATON ROUGE
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IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0STATE LEVEL BASIC/CORRECTIONS TRAINING GRANT FUNDS PROVIDE LAW ENFORCEMENT OFFICERS WITH REQUIRED POST/BASIC/CORRECTIONS TRAINING COURSES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BONNIE VAUGHAN PO BOX 1543 LAKE CHARLES, LA 70602 CHIEF DEPUTY GARY G. GUILLORY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE TREASURER OF THE BOARD OF DIRECTORS AND THE EXECUTIVE DIRECTOR REVIEW THE FORM 990 AND ACCOMPANYING SCHEDULES BEFORE MAILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD'S EXECUTIVE COMMITTEE HAS RESPONSIBILITY FOR COMPENSATION REVIEW OF THE EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE TO THE PUBLIC UPON REQUEST.THE FORM 990 IS ALSO AVAILABLE FOR PUBLIC VIEW AT GUIDE STAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SubjectToProxyTaxInd0true
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IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalContributionsAmt0167433
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IRS990/UnrestrictedNetAssetsGrp/BOYAmt0446685
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.54$0.02$9.52$2.35$1.55$0.80
2024Detailed filing. Detailed filing data is available for this year.$8.76$0.03$8.72$1.91$1.29$0.62
2023Detailed filing. Detailed filing data is available for this year.$8.12$0.01$8.10$1.84$1.40$0.44
2022Detailed filing. Detailed filing data is available for this year.$7.68$0.01$7.66$2.97$1.28$1.69
2020Summary only. Only limited summary data is available for this year.$5.33$0.01$5.32$1.75$1.23$0.52
2019Detailed filing. Detailed filing data is available for this year.$5.18$0.33$4.85$1.76$1.38$0.38
2018Detailed filing. Detailed filing data is available for this year.$4.69$0.21$4.48$1.64$1.62$0.02
2017Detailed filing. Detailed filing data is available for this year.$4.58$0.13$4.45$1.68$1.70$0.02
2016Detailed filing. Detailed filing data is available for this year.$4.57$0.10$4.47$1.56$1.58$0.01
2015Detailed filing. Detailed filing data is available for this year.$4.64$0.16$4.48$1.61$1.61$0.00
2014Detailed filing. Detailed filing data is available for this year.$4.73$0.25$4.48$1.50$1.52$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.63$0.13$4.50$1.65
2012Summary only. Only limited summary data is available for this year.$4.55$0.00$4.54$1.49$1.49$0.00
Peer Organizations

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