Civic Intelligence

Louisiana Union of Police Associations

990 • Fiscal year 2013 • EIN 72-0966846

Jan 01, 2013 to Dec 31, 2013 • Filed on Sep 22, 2014

3510 Loulu Place39525

(318) 237-1290

Siviq Scores

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

Liabilities / Assets

47th percentile

0.01x

Higher debt load relative to assets than 47% of similar nonprofits.

2013 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2013

Liabilities / Revenue

43rd percentile

0.00x

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

2013 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2013

Net Margin

34th percentile

-0.2%

Higher net margin than 34% of similar nonprofits.

2013 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2013

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2013

Asset Growth

38th percentile

0.0%

Faster asset growth than 38% of similar nonprofits.

2013 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2012 to 2013

Revenue Growth

78th percentile

10.0%

Faster revenue growth than 78% of similar nonprofits.

2013 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2012 to 2013

Assets

Up

$378,087

Up $167 (+0.0%) from 2012

Net Assets

Down

$375,690

Down $1,397 (-0.4%) from 2012

Liabilities

Up

$2,397

Up $1,564 (+188%) from 2012

Revenue

Up

$674,498

Up $61,297 (+10.0%) from 2012

Expenses

Up

$675,895

Up $67,919 (+11%) from 2012

Net Income

Down

-$1,397

Down $6,622 (-127%) from 2012

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2011: $372,934Liabilities 2011: $1,072Net Assets 2011: $371,8622011Assets 2012: $377,920Liabilities 2012: $833Net Assets 2012: $377,0872012Assets 2013: $378,087Liabilities 2013: $2,397Net Assets 2013: $375,6902013Assets 2014: $333,572Liabilities 2014: $2,028Net Assets 2014: $331,5442014Assets 2015: $349,631Liabilities 2015: $1,173Net Assets 2015: $348,4582015Assets 2016: $332,099Liabilities 2016: $581Net Assets 2016: $331,5182016Assets 2017: $360,391Liabilities 2017: $954Net Assets 2017: $359,4372017Assets 2018: $323,951Liabilities 2018: $719Net Assets 2018: $323,2322018Assets 2019: $278,626Liabilities 2019: $1,528Net Assets 2019: $277,0982019Assets 2020: $236,756Liabilities 2020: $1,357Net Assets 2020: $235,3992020Assets 2021: $227,470Liabilities 2021: $37Net Assets 2021: $227,4332021Assets 2022: $194,843Net Assets 2022: $194,8432022Assets 2023: $179,880Net Assets 2023: $179,8802023Assets 2024: $168,846Net Assets 2024: $168,8462024

Highlighted filing

2013

Assets$378,087
Liabilities$2,397
Net Assets$375,690

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2011: $490,9422011Revenue 2012: $613,201Expenses 2012: $607,976Net Income 2012: $5,2252012Revenue 2013: $674,498Expenses 2013: $675,895Net Income 2013: -$1,3972013Revenue 2014: $467,898Expenses 2014: $512,044Net Income 2014: -$44,1462014Revenue 2015: $765,971Expenses 2015: $749,058Net Income 2015: $16,9132015Revenue 2016: $712,531Expenses 2016: $729,471Net Income 2016: -$16,9402016Revenue 2017: $695,465Expenses 2017: $667,546Net Income 2017: $27,9192017Revenue 2018: $523,521Expenses 2018: $559,726Net Income 2018: -$36,2052018Revenue 2019: $314,961Expenses 2019: $361,095Net Income 2019: -$46,1342019Revenue 2020: $222,529Expenses 2020: $264,228Net Income 2020: -$41,6992020Revenue 2021: $153,057Expenses 2021: $161,023Net Income 2021: -$7,9662021Revenue 2022: $37,731Expenses 2022: $70,321Net Income 2022: -$32,5902022Revenue 2023: $28,299Expenses 2023: $43,262Net Income 2023: -$14,9632023Revenue 2024: $29,725Expenses 2024: $40,759Net Income 2024: -$11,0342024

Highlighted filing

2013

Revenue$674,498
Expenses$675,895
Net Income-$1,397
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Sep 22, 2014
Return Version
2013v3.1
Gross Receipts
$674,498
Mission and Program Overview

Mission

Organization supports affiliates, local unions, in the Louisiana Legislature on all matters pertaining to law enforcement, education, retirement and related matters, and in making chariatable contributions. It is a dues paying member of the Int'l Union of Police Assoc.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$377,087$375,690▼ $1,397
Land, Buildings, and Equipment, Net$247,943$240,177▼ $7,766
Cash and Non-Interest-Bearing Accounts$129,977$137,910▲ $7,933
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$377,920$378,087▲ $167
Other Assets Total-$0-
Liabilities
Other Liabilities$833$2,397▲ $1,564
Total Liabilities$833$2,397▲ $1,564
Net Assets / Fund Balance
Total Net Assets Fund Balance$377,087$375,690▼ $1,397
Total Liabilities and Net Assets / Fund Balance$377,920$378,087▲ $167

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$164,873$146,216$311,089
Land$75,000-$75,000
Other Land Buildings$304$16,844$17,148
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Christopher P NassifPresidentPT$23,040$23,040
Craig A DesormeauxVice PresidentPT$4,729$4,729
Danny K PringleTreasurerPT$4,200$4,200
Brad R WalkerSecretary-$3,000$3,000
Revenue and Support

Revenue Composition

Contributions and Grants
$674,498
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-1,397
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Total Fundraising Expense$480,162
Professional Fundraising Fees$465,362
Other Expenses$161,275
Salaries, Compensation, and Employee Benefits$37,767
Grants and Similar Amounts Paid$11,491

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Professional Fundraising--$465,362$465,362
Travel-$41,883-$41,883
Current Officers, Directors, Trustees, and Key Employees-$34,969-$34,969
Occupancy$33,609--$33,609
Fees for Services Accounting-$5,550$10,294$15,844
Grants to Domestic Orgs$11,491--$11,491
Depreciation Depletion$7,766--$7,766
Payroll Taxes-$2,798-$2,798
Office Expenses-$1,579$88$1,667
Fees for Services Legal-$1,154-$1,154
Other Expenses$52,119$650$4,418$650
Fees for Services Lobbying$601--$601
All Other Expenses-$362-$362
Total Functional Expenses$105,586$90,147$480,162$675,895
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$465,362
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Taxes Payable$2,397
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

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

A draft of Form 990 and all supporting schedules were furnished to the treasurer of the organization by the preparer for review and modification.

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

A copy of the completed Form 990 and all supporting schedules are retained in the files of the treasurer and are made available for copying.

Form 990, Part VI Line

Form 990, Part VI Line 19 Other Organization Documents Publicly Available A copy of the completged Form 990 and all supporting schedules are retain in the files of the treasurer and are made available for copying.

Filing and Contact Details

Filer

EIN
72-0966846
Phone
3182371290

Signing Officer

Name
Danny K Pringle
Title
CPA
Signed
2014-09-22
Discuss with paid preparer
Yes

Organization Details

Formed
1983
Legal Domicile
La
Voting Board Members
4
Independent Board Members
0
Employees
4

Preparer

Preparer
Harold L Guilbeau CPA
Phone
3372337185
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

OTHER PROGRAM SERVICES 4: Ownership of residence used by membership while attenting to official association business in Baton Rouge.

Raw XML Appendix363 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/PersonNm1Craig A Desormeaux
IRS990/Form990PartVIISectionAGrp/PersonNm2Brad R Walker
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt3Treasurer
IRS990/Form990ProvidedToGvrnBodyInd0false
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IRS990/FSAuditedInd0false
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IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt04
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt011491
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IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
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IRS990/IndoorTanningServicesInd0false
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IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/TotalAmt00
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IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
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IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt02
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Payroll Taxes Payable
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IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/AddressLine104343 W Royal La
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/City0Irving
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/State0TX
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/ZIPCode075063
IRS990ScheduleG/PhoneSolicitationsInd0X
IRS990ScheduleG/TotalGrossReceiptsAmt0600645
IRS990ScheduleG/TotalNetToOrganizationAmt0135283
IRS990ScheduleG/TotalRetainedByContractorsAmt0465362
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OTHER PROGRAM SERVICES 4: Ownership of residence used by membership while attenting to official association business in Baton Rouge.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A draft of Form 990 and all supporting schedules were furnished to the treasurer of the organization by the preparer for review and modification.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A copy of the completed Form 990 and all supporting schedules are retained in the files of the treasurer and are made available for copying.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Form 990, Part VI Line 19 Other Organization Documents Publicly Available A copy of the completged Form 990 and all supporting schedules are retain in the files of the treasurer and are made available for copying.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 4d: Other Program Services Description
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI Line
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0377920
IRS990/TotalAssetsEOYAmt0378087
IRS990/TotalAssetsGrp/BOYAmt0377920
IRS990/TotalAssetsGrp/EOYAmt0378087
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0674498
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0480162
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt090147
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0105586
IRS990/TotalFunctionalExpensesGrp/TotalAmt0675895
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0833
IRS990/TotalLiabilitiesEOYAmt02397
IRS990/TotalLiabilitiesGrp/BOYAmt0833
IRS990/TotalLiabilitiesGrp/EOYAmt02397
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0377087
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0375690
IRS990/TotalOtherProgSrvcExpenseAmt0601
IRS990/TotalProgramServiceExpensesAmt097820
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt034969
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0674498
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0377920
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0378087
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ManagementAndGeneralAmt041883
IRS990/TravelGrp/TotalAmt041883
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Danny K Pringle
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CPA
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-09-22
ReturnHeader/Filer/BusinessName/BusinessNameLine10LOUISIANA UNION OF POLICE ASSOCIATIONS
ReturnHeader/Filer/BusinessNameControlTxt0LOUI
ReturnHeader/Filer/EIN0720966846
ReturnHeader/Filer/PhoneNum03182371290
ReturnHeader/Filer/USAddress/AddressLine103510 LOULU PLACE
ReturnHeader/Filer/USAddress/City0DIAMONDHEAD
ReturnHeader/Filer/USAddress/State0MS
ReturnHeader/Filer/USAddress/ZIPCode039525
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10Harold L Guilbeau CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10PO Box 53695
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0Lafayette
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0LA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode070505
ReturnHeader/PreparerPersonGrp/PhoneNum03372337185
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Harold L Guilbeau CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02014-09-22T13:31:10-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.69$1.69$0.30$0.41$0.11
2023Detailed filing. Detailed filing data is available for this year.$1.80$1.80$0.28$0.43$0.15
2022Detailed filing. Detailed filing data is available for this year.$1.95$1.95$0.38$0.70$0.33
2021Detailed filing. Detailed filing data is available for this year.$2.27$0.00$2.27$1.53$1.61$0.08
2020Detailed filing. Detailed filing data is available for this year.$2.37$0.01$2.35$2.23$2.64$0.42
2019Detailed filing. Detailed filing data is available for this year.$2.79$0.02$2.77$3.15$3.61$0.46
2018Detailed filing. Detailed filing data is available for this year.$3.24$0.01$3.23$5.24$5.60$0.36
2017Detailed filing. Detailed filing data is available for this year.$3.60$0.01$3.59$6.95$6.68$0.28
2016Detailed filing. Detailed filing data is available for this year.$3.32$0.01$3.32$7.13$7.29$0.17
2015Detailed filing. Detailed filing data is available for this year.$3.50$0.01$3.48$7.66$7.49$0.17
2014Detailed filing. Detailed filing data is available for this year.$3.34$0.02$3.32$4.68$5.12$0.44
2013Detailed filing. Detailed filing data is available for this year.$3.78$0.02$3.76$6.74$6.76$0.01
2012Summary only. Only limited summary data is available for this year.$3.78$0.01$3.77$6.13$6.08$0.05
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.73$0.01$3.72$4.91