Civic Intelligence

Legislative Analysis and Public Policy Association

990 • Fiscal year 2019 • EIN 81-3859588

Jan 01, 2019 to Dec 31, 2019 • Filed on May 28, 2020

Organization Profilelegislativeanalysis.org

View Organization Page

123 East Main Street 5th FloorCharlottesville, VA 22902

(434) 252-3300

Siviq Scores

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

Liabilities / Assets

90th percentile

0.54x

Higher debt load relative to assets than 90% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

83rd percentile

0.11x

Higher debt load relative to revenue than 83% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

61st percentile

9.0%

Higher net margin than 61% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

90th percentile

$40,000

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 13.9% of source-year revenue.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2019

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2019

Balance Sheet
Liabilities / Assets90th percentile

Assets

Flat

$58,297

Flat from 2019

Net Assets

Flat

$26,973

Flat from 2019

Liabilities

Flat

$31,324

Flat from 2019

Revenue And Expenses
Liabilities / Revenue83rd percentileNet Margin61st percentile

Revenue

Flat

$287,114

Flat from 2019

Expenses

Flat

$261,366

Flat from 2019

Net Income

Flat

$25,748

Flat from 2019

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

$300K$200K$100K$0Assets 2019: $58,297Liabilities 2019: $31,324Net Assets 2019: $26,9732019Assets 2019: $58,297Liabilities 2019: $31,324Net Assets 2019: $26,9732019Assets 2020: $103,135Liabilities 2020: $94,590Net Assets 2020: $8,5452020Assets 2021: $111,772Liabilities 2021: $105,459Net Assets 2021: $6,3132021Assets 2022: $293,701Liabilities 2022: $287,557Net Assets 2022: $6,1442022Assets 2023: $114,979Liabilities 2023: $106,941Net Assets 2023: $8,0382023Assets 2024: $111,748Liabilities 2024: $111,276Net Assets 2024: $4722024

Highlighted filing

2019

Assets$58,297
Liabilities$31,324
Net Assets$26,973
Open 2019 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2019: $287,114Expenses 2019: $261,366Net Income 2019: $25,7482019Revenue 2019: $287,114Expenses 2019: $261,366Net Income 2019: $25,7482019Revenue 2020: $1,120,503Expenses 2020: $1,138,931Net Income 2020: -$18,4282020Revenue 2021: $1,610,720Expenses 2021: $1,612,952Net Income 2021: -$2,2322021Revenue 2022: $1,468,081Expenses 2022: $1,468,250Net Income 2022: -$1692022Revenue 2023: $1,211,158Expenses 2023: $1,209,264Net Income 2023: $1,8942023Revenue 2024: $1,434,614Expenses 2024: $1,442,180Net Income 2024: -$7,5662024

Highlighted filing

2019

Revenue$287,114
Expenses$261,366
Net Income$25,748
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
May 28, 2020
Return Version
2019v5.0
Gross Receipts
$287,114
Mission and Program Overview

Mission

To conduct legal and legislative research and analysis and draft legislation on effective law and policy in the areas of public safety and health, substance use disorders, and the criminal justice system.

The legislative analysis and public policy association (lappa) is a 501(c)(3) nonprofit organization whose mission is to conduct legal and legislative research and analysis and draft legislation on effective law and policy in areas of public safety and health, substance use disorders, and the criminal justice system.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable-$28,760-
Cash and Non-Interest-Bearing Accounts$1,225$11,336▲ $10,111
Prepaid Expenses and Deferred Charges-$10,252-
Intangible Assets-$7,949-
Savings and Temporary Cash Investments-$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-
Land, Buildings, and Equipment, Net-$0-
Inventories for Sale or Use-$0-
Total Assets$1,225$58,297▲ $57,072
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses-$30,144-
Other Liabilities-$1,180-
Total Liabilities$0$31,324▲ $31,324
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,225$26,973▲ $25,748
Total Net Assets Fund Balance$1,225$26,973▲ $25,748
Total Liabilities and Net Assets / Fund Balance$1,225$58,297▲ $57,072
Compensation and Service Providers
Top Officer Pay90th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Sarah Kelsey ESQCEOFT$40,000$40,000
Susan P Weinstein EsqPresidentFT$40,000$40,000
Revenue and Support

Revenue Composition

Contributions and Grants
$287,112
Program Service Revenue
$0
Investment Income
$2
Other Revenue
$0
Change in Net Assets
$25,748

Audited Revenue Reconciliation

Revenue per Audited Statements
$287,114
Total Revenue per Audited Statements
$287,114
Total Revenue per Form 990
$287,114
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$200,416
Other Expenses$60,950
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$81,181$11,569-$92,750
Other Salaries and Wages$63,025$28,598-$91,623
Payroll Taxes$11,596$3,230-$14,826
Fees for Services Other-$13,344-$13,344
Office Expenses$6,843$1,623-$8,466
Information Technology$4,840$3,621-$8,461
Fees for Services Accounting-$7,500-$7,500
Travel$2,072$109-$2,181
Other Employee Benefits$952$265-$1,217
Insurance-$746-$746
Depreciation Depletion-$551-$551
All Other Expenses-$180-$180
Other Expenses$1,965$146-$146
Total Functional Expenses$185,804$75,562$0$261,366

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$261,366
Total Expenses per Audited Statements$261,366
Total Expenses per Form 990$261,366
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
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
Credit Card Payable$1,180
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
No
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, Line 11B: Form 990 Review Process

“The form 990 is prepared by the organization's cpa firm and then reviewed and approved by the ceo and president. The full board of directors receives a copy prior to filing the return.”

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“In addition to annual disclosure, whenever a matter is brought to the Board for decision, the parties in the matter are shared with the Board and we ask that any conflicts be disclosed.”

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

“Lappa's form 990 is readily available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Legislative Analysis And Public Policy
EIN
81-3859588
Phone
4342523300
Address
123 East Main Street 5th Floor, Charlottesville, VA 22902

Signing Officer

Name
Sarah Kelsey ESQ
Title
CEO
Signed
2020-05-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Susan P Weinstein Esq
Formed
2016
Legal Domicile
Va
Voting Board Members
2
Independent Board Members
0
Employees
6

Preparer

Firm
Lydon Fetterolf Corydon PA
Address
9401 Key West Avenue, Rockville, MD 20850
Preparer
Jeff Corydon IV CPA CFP
Phone
3019484400
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

“Lappa is exempt from payment of taxes on income other than net unrelated business income under section 501(c)(3) of the internal revenue code (irc). For the year ended december 31, 2019, there was no unrelated business income and, accordingly, no federal or state income taxes have been recorded. Contributions to lappa are deductible as provided in irc section 170(b)(1)(a)(vi). Management has evaluated lappa's tax positions and concluded that the financial statements do not include any uncertain tax positions.”

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IRS990ScheduleD/TotalRevenuePerForm990Amt0287114
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS PREPARED BY THE ORGANIZATION'S CPA FIRM AND THEN REVIEWED AND APPROVED BY THE CEO AND PRESIDENT. THE FULL BOARD OF DIRECTORS RECEIVES A COPY PRIOR TO FILING THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1In addition to annual disclosure, whenever a matter is brought to the Board for decision, the parties in the matter are shared with the Board and we ask that any conflicts be disclosed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2LAPPA'S FORM 990 IS READILY AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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ReturnHeader/BuildTS02020-09-23 17:36:50Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0Sarah Kelsey ESQ
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-05-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Legislative Analysis And Public Policy
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0521185156
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Lydon Fetterolf Corydon PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt09401 Key West Avenue
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Rockville
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd020850
ReturnHeader/PreparerPersonGrp/PhoneNum03019484400
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Jeff Corydon IV CPA CFP
ReturnHeader/ReturnTs02020-05-28T08:21:33-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$58,297
Liabilities
$31,324
Net assets
$26,973
Revenue
$287,114
Expenses
$261,366
Net income
$25,748
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.11$0.11$0.00$1.43$1.44$0.01
2023Summary only. Only limited summary data is available for this year.$0.11$0.11$0.01$1.21$1.21$0.00
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.29$0.29$0.01$1.47$1.47$0.00
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.11$0.11$0.01$1.61$1.61$0.00
2020Summary only. Only limited summary data is available for this year.$0.10$0.09$0.01$1.12$1.14$0.02
2019Detailed filing. Detailed filing data is available for this year.$0.06$0.03$0.03$0.29$0.26$0.03
2019Summary only. Only limited summary data is available for this year.$0.06$0.03$0.03$0.29$0.26$0.03