Civic Intelligence

Utah Prosecution Foundation

990 • Fiscal year 2020 • EIN 81-2004995

Jan 01, 2020 to Dec 31, 2020 • Filed on Mar 13, 2021

32 East Main StreetSandy, UT 84070

(801) 947-0079

Siviq Scores

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

Liabilities / Assets

75th percentile

0.10x

Higher debt load relative to assets than 75% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

58th percentile

0.00x

Higher debt load relative to revenue than 58% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

43rd percentile

0.9%

Higher net margin than 43% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

96th percentile

$70,520

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 16.3% of source-year revenue.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

76th percentile

38%

Faster asset growth than 76% of similar nonprofits.

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

Revenue Growth

73rd percentile

9.3%

Faster revenue growth than 73% of similar nonprofits.

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

Assets

Up

$17,443

Up $4,790 (+38%) from 2019

Net Assets

Up

$15,766

Up $3,848 (+32%) from 2019

Liabilities

Up

$1,677

Up $942 (+128%) from 2019

Revenue

Up

$433,153

Up $36,841 (+9.3%) from 2019

Expenses

Up

$429,305

Up $46,397 (+12%) from 2019

Net Income

Down

$3,848

Down $9,556 (-71%) from 2019

Historical Trend

Balance Sheet Trend

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

$20K$10K$0-$10KAssets 2017: $45Liabilities 2017: $2,203Net Assets 2017: -$2,1582017Assets 2018: $58Liabilities 2018: $1,544Net Assets 2018: -$1,4862018Assets 2019: $12,653Liabilities 2019: $735Net Assets 2019: $11,9182019Assets 2020: $17,443Liabilities 2020: $1,677Net Assets 2020: $15,7662020Assets 2021: $1,755Liabilities 2021: $2,381Net Assets 2021: -$6262021Assets 2022: $16,026Liabilities 2022: $7,737Net Assets 2022: $8,2892022Assets 2023: $3,885Liabilities 2023: $7,429Net Assets 2023: -$3,5442023Assets 2024: $3,357Liabilities 2024: $1,756Net Assets 2024: $1,6012024

Highlighted filing

2020

Assets$17,443
Liabilities$1,677
Net Assets$15,766

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2017: $237,589Expenses 2017: $239,747Net Income 2017: -$2,1582017Revenue 2018: $307,508Expenses 2018: $306,836Net Income 2018: $6722018Revenue 2019: $396,312Expenses 2019: $382,908Net Income 2019: $13,4042019Revenue 2020: $433,153Expenses 2020: $429,305Net Income 2020: $3,8482020Revenue 2021: $422,638Expenses 2021: $439,030Net Income 2021: -$16,3922021Revenue 2022: $512,593Expenses 2022: $503,678Net Income 2022: $8,9152022Revenue 2023: $462,366Expenses 2023: $474,199Net Income 2023: -$11,8332023Revenue 2024: $364,888Expenses 2024: $359,743Net Income 2024: $5,1452024

Highlighted filing

2020

Revenue$433,153
Expenses$429,305
Net Income$3,848
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Mar 13, 2021
Return Version
2020v4.0
Gross Receipts
$433,153
Mission and Program Overview

Mission

Organized exclusively for charitable, religious, educational, and scientific purposes, including, for such purposes, the making of distributions to organizations that qualify as exempt organizations under section 501(c)(3) of the Internal Revenue Code.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$12,653$17,443▲ $4,790
Total Assets$12,653$17,443▲ $4,790
Liabilities
Accounts Payable and Accrued Expenses$735$1,677▲ $942
Total Liabilities$735$1,677▲ $942
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$11,918$15,766▲ $3,848
Total Net Assets Fund Balance$11,918$15,766▲ $3,848
Total Liabilities and Net Assets / Fund Balance$12,653$17,443▲ $4,790
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Niel H LundStaff AttorneyFT$70,500$20$70,520
Stephanie A ShellmanStaff AttorneyFT$63,251$3,823$67,074

Board Members and Trustees

NameTitle
Chad WoolleyBoard Member
Tracy CowdellBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$433,153
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$3,848
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$419,109
Other Expenses$10,196
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$259,775--$259,775
Current Officers, Directors, Trustees, and Key Employees$129,907--$129,907
Payroll Taxes$29,427--$29,427
Office Expenses$5,274--$5,274
Other Expenses$230--$230
Total Functional Expenses$429,305$0$0$429,305
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
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Officer directors etc family relationship Part VI line 2

Two of the directors are joint owners of Cowdell & Woolley PC, a legal services firm.

Form 990 governing body review Part VI line 11

Copies of Form 990 have been provided to all directors and board members for reivew. The return was not filed until the form had been reviewed by all of them.

Conflict of interest policy compliance Part VI line 12C

Each director, principal officer and member of a committee with governing board-delegated power shall annually sign a statement that affirms such person: a. Has received a copy of the conflicts of interest policy; b. Has read and understands the policy; c. Has agree to comply with the policy; and d. Understands the Organization is charitable and in order to maintain its federal tax exemption it must engag4e primarily in activities that accomplish one or more of its tax-exempt purposes. (UPF Conflict of Interest Policy Article VI Annual Statements)

CEO executive director top management comp Part VI line 15A

During any period in which the Corporation is a private foundation as described in section 509(a) of the Internal Revenue Code, no payment of compensation (or payment or reimbursement of expenses) will be mady in any manner so as to result in the imposition of any liability under section 4941 of the Internal Revenue Cord, or such successive statutes as may be enacted.

Other officer or key employee compensation Part VI line 15B

During any period in which the Corporation is a private foundation as described in section 509(a) of the Internal Revenue Code, no payment of compensation (or payment or reimbursement of expenses) will be made in any manner so as to result in the imposition of any liability under section 4941 of the Internal Revenue Cord, or such successive statutes as may be enacted.

Governing documents etc available to public Part VI line 19

Governing documents, conflict of interest policy and financial statements are made available on an as requested basis.

Filing and Contact Details

Filer

Filer Name
Utah Prosecution Foundation
EIN
81-2004995
Address
32 East Main Street, Sandy, UT 84070

Signing Officer

Name
Tracy Cowdell
Title
Board Member
Phone
8019470079
Signed
2021-03-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tracy Cowdell
Formed
2016
Legal Domicile
Ut
Voting Board Members
4
Independent Board Members
4
Employees
6

Preparer

Firm
Corby Guymon Tax Service
Address
4946 South 1250 West, Taylorsville, UT 84123
Preparer
Corby Guymon EA
Phone
8017471040
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ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Cowdell
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

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