Civic Intelligence

Legislative Analysis and Public Policy Association

990 • Fiscal year 2021 • EIN 81-3859588

Jan 01, 2021 to Dec 31, 2021 • Filed on Nov 07, 2022

Organization ProfileLEGISLATIVEANALYSIS.ORG

View Organization Page

1710 Allied Street 30Charlottesville, VA 22903

(434) 252-3300

Siviq Scores

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

Liabilities / Assets

93rd percentile

0.94x

Higher debt load relative to assets than 93% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

45th percentile

0.07x

Higher debt load relative to revenue than 45% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

25th percentile

-0.1%

Higher net margin than 25% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

83rd percentile

$144,128

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 8.9% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

48th percentile

8.4%

Faster asset growth than 48% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

74th percentile

44%

Faster revenue growth than 74% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets93rd percentile

Assets

Up

$111,772

Up $8,637 (+8.4%) from 2020

Net Assets

Down

$6,313

Down $2,232 (-26%) from 2020

Liabilities

Up

$105,459

Up $10,869 (+11%) from 2020

Revenue And Expenses
Liabilities / Revenue45th percentileNet Margin25th percentile

Revenue

Up

$1,610,720

Up $490,217 (+44%) from 2020

Expenses

Up

$1,612,952

Up $474,021 (+42%) from 2020

Net Income

Up

-$2,232

Up $16,196 (+88%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth48th percentile

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 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

2021

Assets$111,772
Liabilities$105,459
Net Assets$6,313
Open 2021 Filing

Operations Trend

Revenue Growth74th percentile

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 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

2021

Revenue$1,610,720
Expenses$1,612,952
Net Income-$2,232
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 7, 2022
Return Version
2021v4.2
Gross Receipts
$1,610,720
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 reserach 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
Cash and Non-Interest-Bearing Accounts$43,574$64,214▲ $20,640
Accounts Receivable$41,535$35,540▼ $5,995
Prepaid Expenses and Deferred Charges$12,910$9,735▼ $3,175
Intangible Assets$5,116$2,283▼ $2,833
Total Assets$103,135$111,772▲ $8,637
Liabilities
Accounts Payable and Accrued Expenses$94,590$105,459▲ $10,869
Total Liabilities$94,590$105,459▲ $10,869
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$8,545$6,313▼ $2,232
Total Net Assets Fund Balance$8,545$6,313▼ $2,232
Total Liabilities and Net Assets / Fund Balance$103,135$111,772▲ $8,637
Compensation and Service Providers
Top Officer Pay83rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Susan Weinstein EsqPresidentFT$139,931$4,197$144,128
Sarah Kelsey EsqCEOFT$139,931$4,017$143,948
Heather GrayAttorneyFT$117,482$10,489$127,971
Jonathan WoodruffAttorneyFT$104,790$14,692$119,482
Jasmine DaleCFOFT$112,077$3,362$115,439
Joseph MaschmanAttorneyFT$100,635$469$101,104
Revenue and Support

Revenue Composition

Contributions and Grants
$1,610,713
Program Service Revenue
$0
Investment Income
$7
Other Revenue
$0
All Other Contributions
$600
Change in Net Assets
$-2,232

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,610,720
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,610,720
Total Revenue per Form 990
$1,610,720
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$971,606
Other Expenses$641,346
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$494,497--$494,497
Other Salaries and Wages$432,798$22,093-$454,891
Current Officers, Directors, Trustees, and Key Employees$252,070$151,445-$403,515
Payroll Taxes$51,558$12,869-$64,427
Other Employee Benefits$32,847$3,747-$36,594
Conferences and Meetings$18,221--$18,221
All Other Expenses$9,012$9,112-$18,124
Fees for Services Accounting-$17,000-$17,000
Other Expenses$5,867$10,431-$16,298
Pension Plan Contributions$11,819$360-$12,179
Office Expenses$8,699$2,669-$11,368
Occupancy-$7,169-$7,169
Depreciation Depletion-$2,833-$2,833
Insurance-$2,132-$2,132
Total Functional Expenses$1,358,356$254,596$0$1,612,952

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,612,952
Total Expenses per Audited Statements$1,612,952
Total Expenses per Form 990$1,612,952
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Audit committee
No
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, Section A, Line 8B

“The organization does not have committees that have authority to act on behalf of the governing body.”

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

“Form 990 is reviewed by the board of directors and management prior to being filed.”

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

“Annually, directors, officers, and employees are required to affirm that they have reviewed and understand and agree to comply with the conflict of interest policy, as well as disclose any conflicts.”

Form 990, Part VI, Section C, Line 18

“Forms 1023 and 990 are made available to the public upon request.”

Form 990, Part VI, Section C, Line 19

“Financial statements, governing documents, and policies are made available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Legislative Analysis & Public Policy
EIN
81-3859588
Phone
4342523300
Address
1710 ALLIED STREET 30, CHARLOTTESVILLE, VA 22903

Signing Officer

Name
Sarah Kelsey Esq
Title
CEO
Phone
4342523300
Signed
2022-11-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sarah Kelsey Esq
Formed
2016
Legal Domicile
Va
Voting Board Members
3
Independent Board Members
0
Employees
8
Volunteers
0

Preparer

Firm
HANTZMON WIEBEL LLP CPA'S
Address
PO BOX 1408, CHARLOTTESVILLE, VA 22902
Preparer
P Frank Berry
Phone
4342962156
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Consultant fees: program service expenses 494,497. Management and general expenses 0. Fundraising expenses 0. Total expenses 494,497.”

Financial Statement Notes

PART X, LINE 2:

“The organization has reviewed and evaluated the relevant technical merits of each of its tax positions in accordance with guidance established by the financial accounting standards board and determined that there are no uncertain tax positions that would have a material impact on the financial statements of the organization.”

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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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IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01610713
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01120498
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0287112
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0600
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IRS990ScheduleA/Total509Grp/TotalAmt03019548
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0600
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0625
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03019562
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990ScheduleD/FootnoteTextInd0X
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IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS REVIEWED AND EVALUATED THE RELEVANT TECHNICAL MERITS OF EACH OF ITS TAX POSITIONS IN ACCORDANCE WITH GUIDANCE ESTABLISHED BY THE FINANCIAL ACCOUNTING STANDARDS BOARD AND DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS THAT WOULD HAVE A MATERIAL IMPACT ON THE FINANCIAL STATEMENTS OF THE ORGANIZATION.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION DOES NOT HAVE COMMITTEES THAT HAVE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 IS REVIEWED BY THE BOARD OF DIRECTORS AND MANAGEMENT PRIOR TO BEING FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ANNUALLY, DIRECTORS, OFFICERS, AND EMPLOYEES ARE REQUIRED TO AFFIRM THAT THEY HAVE REVIEWED AND UNDERSTAND AND AGREE TO COMPLY WITH THE CONFLICT OF INTEREST POLICY, AS WELL AS DISCLOSE ANY CONFLICTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORMS 1023 AND 990 ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FINANCIAL STATEMENTS, GOVERNING DOCUMENTS, AND POLICIES ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CONSULTANT FEES: PROGRAM SERVICE EXPENSES 494,497. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 494,497.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
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IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalAssetsGrp/BOYAmt0103135
IRS990/TotalAssetsGrp/EOYAmt0111772
IRS990/TotalCompGreaterThan150KInd00
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IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01358356
IRS990/TotalFunctionalExpensesGrp/TotalAmt01612952
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesGrp/BOYAmt094590
IRS990/TotalLiabilitiesGrp/EOYAmt0105459
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IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
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IRS990/VotingMembersGoverningBodyCnt03
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IRS990/WebsiteAddressTxt0LEGISLATIVEANALYSIS.ORG
IRS990/WhistleblowerPolicyInd00
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ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0SARAH KELSEY ESQ
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO
ReturnHeader/BusinessOfficerGrp/PhoneNum04342523300
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-11-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LEGISLATIVE ANALYSIS & PUBLIC POLICY
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ReturnHeader/Filer/BusinessNameControlTxt0LEGI
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HANTZMON WIEBEL LLP CPA'S
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 1408
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CHARLOTTESVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0VA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd022902
ReturnHeader/PreparerPersonGrp/PhoneNum04342962156
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0P FRANK BERRY
ReturnHeader/ReturnTs02022-11-10T12:47:14-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0SARAH
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0KELSEY ESQ
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$111,772
Liabilities
$105,459
Net assets
$6,313
Revenue
$1,610,720
Expenses
$1,612,952
Net income
-$2,232
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
2021Detailed filing. Detailed filing data is available for this year.$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
2019Summary only. Only limited summary data is available for this year.$0.06$0.03$0.03$0.29$0.26$0.03
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2021 filings • 501(c)3 • $1M-$5M nonprofits