Civic Intelligence

Legislative Analysis and Public Policy Association

990 • Fiscal year 2023 • EIN 81-3859588

Jan 01, 2023 to Dec 31, 2023 • Filed on Oct 31, 2024

Organization ProfileLEGISLATIVEANALYSIS.ORG

View Organization Page

1710 Allied Street Suite 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

0.93x

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

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

51st percentile

0.09x

Higher debt load relative to revenue than 51% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

40th percentile

0.2%

Higher net margin than 40% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

82nd percentile

$145,169

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 12.0% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

1st percentile

-61%

Faster asset growth than 1% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

19th percentile

-18%

Faster revenue growth than 19% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets93rd percentile

Assets

Flat

$114,979

Flat from 2023

Net Assets

Flat

$8,038

Flat from 2023

Liabilities

Flat

$106,941

Flat from 2023

Revenue And Expenses
Liabilities / Revenue51st percentileNet Margin40th percentile

Revenue

Flat

$1,211,158

Flat from 2023

Expenses

Flat

$1,209,264

Flat from 2023

Net Income

Flat

$1,894

Flat from 2023

Historical Trend

Balance Sheet Trend

Asset Growth1st 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 2023: $114,979Liabilities 2023: $106,941Net Assets 2023: $8,0382023Assets 2024: $111,748Liabilities 2024: $111,276Net Assets 2024: $4722024

Highlighted filing

2023

Assets$114,979
Liabilities$106,941
Net Assets$8,038
Open 2023 Filing

Operations Trend

Revenue Growth19th 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 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

2023

Revenue$1,211,158
Expenses$1,209,264
Net Income$1,894
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Oct 31, 2024
Return Version
2023v5.1
Gross Receipts
$1,211,158
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$75,993$66,920▼ $9,073
Accounts Receivable$208,052$28,208▼ $179,844
Prepaid Expenses and Deferred Charges$13,256$19,851▲ $6,595
Total Assets$297,301$114,979▼ $182,322
Liabilities
Accounts Payable and Accrued Expenses$287,557$103,775▼ $183,782
Deferred Revenue$3,600$3,166▼ $434
Total Liabilities$291,157$106,941▼ $184,216
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$6,144$8,038▲ $1,894
Total Net Assets Fund Balance$6,144$8,038▲ $1,894
Total Liabilities and Net Assets / Fund Balance$297,301$114,979▼ $182,322
Compensation and Service Providers
Top Officer Pay82nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Susan Weinstein EsqPresidentFT$133,163$12,006$145,169
Sarah Kelsey EsqCEOFT$138,144$4,144$142,288
Jonathan WoodruffAttorneyFT$127,452$8,785$136,237
Heather GrayAttorneyFT$119,882$11,170$131,052
Jasmine DaleCFOFT$117,171$3,515$120,686

Board Members and Trustees

NameTitle
Amelia WaltonDirector
Brandee IzquierdoDirector
Brandon WielandDirector
Honesty LillerDirector
Michael BarnesDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$1,211,064
Program Service Revenue
$0
Investment Income
$94
Other Revenue
$0
All Other Contributions
$1,800
Change in Net Assets
$1,894

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,211,158
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,211,158
Total Revenue per Form 990
$1,211,158
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$976,597
Other Expenses$232,667
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$461,167$7,028-$468,195
Current Officers, Directors, Trustees, and Key Employees$265,969$142,173-$408,142
Fees for Services Other$111,800--$111,800
Payroll Taxes$54,153$11,003-$65,156
Other Employee Benefits$21,118$398-$21,516
Fees for Services Accounting-$19,250-$19,250
All Other Expenses$5,657$9,946-$15,603
Pension Plan Contributions$13,454$134-$13,588
Travel$9,193--$9,193
Other Expenses$7,414$1,507-$8,921
Occupancy-$7,673-$7,673
Conferences and Meetings$5,349--$5,349
Office Expenses$1,546$1,477-$3,023
Insurance-$2,397-$2,397
Total Functional Expenses$1,003,982$205,282$0$1,209,264

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,209,264
Total Expenses per Audited Statements$1,209,264
Total Expenses per Form 990$1,209,264
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 SUITE 30, CHARLOTTESVILLE, VA 22903

Signing Officer

Name
Sarah Kelsey Esq
Title
CEO
Phone
4342523300
Signed
2024-10-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sarah Kelsey Esq
Formed
2016
Legal Domicile
Va
Voting Board Members
7
Independent Board Members
4
Employees
8
Volunteers
4

Preparer

Firm
Hantzmon Wiebel Llp
Address
PO BOX 1408, CHARLOTTESVILLE, VA 22902
Preparer
Clarissa B Hoffman
Phone
4342962156
Supplemental Narrative

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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IRS990/ReconcilationRevenueExpnssAmt01894
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt01211064
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt01468067
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt01610713
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt01120498
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0287112
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt05697454
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt094
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt014
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt07
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt05
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt02
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0122
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt094
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt014
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt07
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt05
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt02
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0122
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt05697454
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01211064
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01468067
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01610713
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01120498
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0287112
IRS990ScheduleA/Total509Grp/TotalAmt05697454
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01211158
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01468081
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01610720
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01120503
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0287114
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt05697576
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01209264
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01211158
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:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt01209264
IRS990ScheduleD/TotalRevenuePerForm990Amt01211158
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01211158
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01209264
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/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
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0297301
IRS990/TotalAssetsEOYAmt0114979
IRS990/TotalAssetsGrp/BOYAmt0297301
IRS990/TotalAssetsGrp/EOYAmt0114979
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01211064
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0205282
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01003982
IRS990/TotalFunctionalExpensesGrp/TotalAmt01209264
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0291157
IRS990/TotalLiabilitiesEOYAmt0106941
IRS990/TotalLiabilitiesGrp/BOYAmt0291157
IRS990/TotalLiabilitiesGrp/EOYAmt0106941
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt06144
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt08038
IRS990/TotalOtherCompensationAmt039620
IRS990/TotalProgramServiceExpensesAmt01003982
IRS990/TotalReportableCompFromOrgAmt0635812
IRS990/TotalRevenueGrp/ExclusionAmt094
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01211158
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt04
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0297301
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0114979
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt09193
IRS990/TravelGrp/TotalAmt09193
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01710 ALLIED STREET SUITE 30
IRS990/USAddress/CityNm0CHARLOTTESVILLE
IRS990/USAddress/StateAbbreviationCd0VA
IRS990/USAddress/ZIPCd022903
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0LEGISLATIVEANALYSIS.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0SARAH KELSEY ESQ
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO
ReturnHeader/BusinessOfficerGrp/PhoneNum04342523300
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-10-31
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LEGISLATIVE ANALYSIS & PUBLIC POLICY

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$114,979
Liabilities
$106,941
Net assets
$8,038
Revenue
$1,211,158
Expenses
$1,209,264
Net income
$1,894
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
2023Detailed filing. Detailed filing data is available for this year.$0.11$0.11$0.01$1.21$1.21$0.00
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
2019Summary only. Only limited summary data is available for this year.$0.06$0.03$0.03$0.29$0.26$0.03