Civic Intelligence

Colorado Law Enforcement Officers Association

EIN 84-0698883 • 501(c)3 • Pueblo, CO

Profile

CLEOA provides cost-effective training for law enforcement officiers throughout Colorado and facilitates training for law enforcement departments, especially in rural areas.

27999 Ingo PlacePueblo, CO 81006

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

6th percentile

-285%

Higher net margin than 6% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

93rd percentile

$49,788

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 147.5% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

12th percentile

-93%

Faster asset growth than 12% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

85th percentile

52%

Faster revenue growth than 85% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Down

$19,263

Down $260,343 (-93%) from 2014

Liabilities

Down

$0

Down $164,896 (-100%) from 2014

Net Assets

Down

$19,263

Down $96,247 (-83%) from 2014

Revenue

Up

$33,746

Up $11,509 (+52%) from 2014

Expenses

Up

$129,993

Up $97,736 (+303%) from 2014

Net Income

Down

-$96,247

Down $86,227 (-861%) from 2014

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$300K$200K$100K$0Assets 2012: $266,271Liabilities 2012: $38,565Net Assets 2012: $227,7062012Assets 2013: $289,626Liabilities 2013: $164,8962013Assets 2014: $279,606Liabilities 2014: $164,896Net Assets 2014: $115,5102014Assets 2015: $19,263Liabilities 2015: $0Net Assets 2015: $19,2632015

Highlighted filing

2015

Assets$19,263
Liabilities$0
Net Assets$19,263

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0-$100K-$200KRevenue 2012: $194,722Expenses 2012: $216,671Net Income 2012: -$21,9492012Revenue 2013: $187,541Expenses 2013: $290,517Net Income 2013: -$102,9762013Revenue 2014: $22,237Expenses 2014: $32,257Net Income 2014: -$10,0202014Revenue 2015: $33,746Expenses 2015: $129,993Net Income 2015: -$96,2472015

Highlighted filing

2015

Revenue$33,746
Expenses$129,993
Net Income-$96,247

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
May 1, 2014 to Apr 30, 2015
Signed
Nov 9, 2015
Return Version
2014v5.0
Gross Receipts
$280,035
Mission and Program Overview

Mission

CLEOA provides cost-effective training for law enforcement officiers throughout Colorado and facilitates training for law enforcement departments, especially in rural areas.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$228,623$0▼ $228,623
Receivables From Officers Etc$49,788$0▼ $49,788
Cash and Non-Interest-Bearing Accounts$607$17,348▲ $16,741
Savings and Temporary Cash Investments$1,000$1,000→ $0
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$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$280,906$19,263▼ $261,643
Other Assets Total$888$915▲ $27
Liabilities
Other Liabilities$165,396--
Total Liabilities$165,396$0▼ $165,396
Net Assets / Fund Balance
Unrestricted Net Assets$115,510$19,263▼ $96,247
Total Net Assets Fund Balance$115,510$19,263▼ $96,247
Total Liabilities and Net Assets / Fund Balance$280,906$19,263▼ $261,643
Compensation and Service Providers

Employees

NameTitleBaseOtherTotal
Lisa HeaversFormer Executive Director$49,788$49,788$49,788

Board Members and Trustees

NameTitle
Duane OakesPresident
Hal ButtsDirector
Karl ErichsonDirector
Tim Jantz1st Vice Pres
Anthony PinelleTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$33,746
Other Revenue
$0
Change in Net Assets
$-96,247
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$49,788
Other Expenses$42,401
Grants and Similar Amounts Paid$37,804
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons-$49,788-$49,788
Grants to Domestic Orgs$37,804--$37,804
Fees for Services Accounting-$17,752-$17,752
Fees for Services Other$7,550$3,250-$10,800
Fees for Services Legal-$10,500-$10,500
Insurance-$1,245-$1,245
Office Expenses-$175-$175
Other Expenses-$88-$88
Fees for Service Investment Mgmnt Fees-$9-$9
Total Functional Expenses$45,354$84,639$0$129,993
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Colorado Police Officers FndnPueblo, CO-Liquidation to other Charity$37,804
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 Officers, Directors, Trustees, and Key Employees$49,788$0▼ $49,788
Receivables from Disqualified Persons-$0-
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Part VI, Line 5: Description of Material Diversion of Assets

Executive director was terminated subsequent to discovery of unauthorized advances, whose repayment is in doubt. Executive director pleaded guilty in court of law.

Form 990, Part VI, Line 9: Officer, Director, Trustee, Key Employee Mailing Address

Hal Butts161 Justice Center Road, Canon City, CO 81212Tim Jantz800 W 1st, Ste 100, 800 W 1st, Ste 100, Craig, CO 81625Anthony Pinelle27999 Ingo Place, Pueblo, CO 81006Karl Erichson9110 Yates St, Westminster, CO 80031Duane Oakes425 4th St, Alamosa, CO 81101

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

Form 990 is reviewed by the Treasurer for propriety and accuracy before filing. Subsequent review with the full Board is expected.

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

At every meeting of directors, members discuss the importance that no conflicts of interest arise, and if they do, conflicted members must refrain from voting on such matters and only participate in discussions as requested.

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

The Organization does not make its governing documents available to the public.

Filing and Contact Details

Filer

Filer Name
Colorado Law Enforcement
EIN
84-0698883
Phone
7199240029
Address
27999 Ingo Place, Pueblo, CO 81006

Signing Officer

Name
Anthony Pinelle
Title
Treasurer
Signed
2015-11-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Duane Oakes
Formed
1986
Legal Domicile
Co
Voting Board Members
5
Independent Board Members
5
Employees
0

Preparer

Firm
JR Haeck Professional Corporation
Address
165 S Union Blvd Suite 714, Lakewood, CO 80228-2213
Preparer
John R Haeck CPA
Phone
3039854010
Supplemental Narrative

Additional Explanations

Form 990, Part IV, Line 10 Quazi Endowment

Organization contributed funds to a Donor Designated Charitable Organization on August 23, 2003. Technically, these funds belong to the recipient organization. However, the recipient organization has promised to invest these funds on behalf of Taxpayer organization and make them available for distribution back to Taxpayer organization upon request. In substance, these funds constitute Taxpayer funds because they are held for the benefit of Taxpayer organization, regardless of the fact that the recipient organization, by the fund agreement, is not deemed to hold these funds in trust, and in fact, owns the funds.

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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt04586
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt08575
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt021180
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt028773
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt028029
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt077982
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt035
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt068
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt014637
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt043829
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt069677
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0128246
IRS990ScheduleA/InvestmentIncomeCYPct00.19560
IRS990ScheduleA/InvestmentIncomePYPct00.18830
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus2YearsAmt0-2353
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IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus4YearsAmt0-40658
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt0-49161
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt0948
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0948
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus2YearsAmt014213
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus3YearsAmt035624
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus4YearsAmt069677
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt0119514
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.87790
IRS990ScheduleA/PublicSupportPY509Pct00.89990
IRS990ScheduleA/PublicSupportTotal509Amt0575647
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0152863
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0227280
IRS990ScheduleA/Total509Grp/TotalAmt0575647
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt035
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt022209
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0186595
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0190542
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0256299
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0655680
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/RecipientTable/CashGrantAmt037804
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0Liquidation to other Charity
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0Colorado Police Officers Fndn
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt027999 Ingo Place
IRS990ScheduleI/RecipientTable/USAddress/CityNm0Pueblo
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0CO
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd081006
IRS990ScheduleI/Total501c3OrgCnt01
IRS990ScheduleI/TotalOtherOrgCnt00
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IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990ScheduleJ/RebuttablePresumptionProcInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt049788
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Lisa Heavers
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0Former Executive Director
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt049788
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0Unauthorized and unapproved advances to Former Ex Dir were not part of a fixed compensation plan.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 7: Non-Fixed payments not listed above
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990ScheduleL/DisqualifiedPersonExBnftTrGrp/PersonNm0Lisa Heavers
IRS990ScheduleL/DisqualifiedPersonExBnftTrGrp/RlnDisqualifiedPersonOrgTxt0Former Exec Director
IRS990ScheduleL/DisqualifiedPersonExBnftTrGrp/TransactionCorrectedInd0false
IRS990ScheduleL/DisqualifiedPersonExBnftTrGrp/TransactionDesc0Defalcation
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0Shortly after fiscal year-end, the organization's Board of Directors discovered what it believed constituted unauthorized and inappropriate advances of organization funds to its executive director. The Board immediately terminated its executive director and, since then, attempted to compile financial statements sufficient to determine the extent of these advances as a basis for prosecution and recovery. The former executive director indicated an intention to repay unauthorized advances, but is realistically financially incapable of making full restitution. Prosecution of alleged theft of funds was pursued, resulting in a guilty plea.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule L, Part V Supplemental Information
IRS990ScheduleN/DirectorOfSuccessor2Ind0false
IRS990ScheduleN/DispositionOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0Cash from Sale of Office Bldg
IRS990ScheduleN/DispositionOfAssetsDetail/BusinessName/BusinessNameLine1Txt0Colorado Police Officers Assn
IRS990ScheduleN/DispositionOfAssetsDetail/DistributionDt02015-02-27
IRS990ScheduleN/DispositionOfAssetsDetail/EIN0237287470
IRS990ScheduleN/DispositionOfAssetsDetail/FairMarketValueOfAssetAmt037804
IRS990ScheduleN/DispositionOfAssetsDetail/IRCSectionTxt0501(c)(3)
IRS990ScheduleN/DispositionOfAssetsDetail/MethodOfFMVDeterminationTxt0Cash amount
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/AddressLine1Txt027999 Ingo Place
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/CityNm0Pueblo
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/StateAbbreviationCd0CO
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/ZIPCd081006
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IRS990ScheduleN/OwnerOfSuccessor2Ind0false
IRS990ScheduleN/ReceiveCompensation2Ind0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Executive director was terminated subsequent to discovery of unauthorized advances, whose repayment is in doubt. Executive director pleaded guilty in court of law.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Hal Butts161 Justice Center Road, Canon City, CO 81212Tim Jantz800 W 1st, Ste 100, 800 W 1st, Ste 100, Craig, CO 81625Anthony Pinelle27999 Ingo Place, Pueblo, CO 81006Karl Erichson9110 Yates St, Westminster, CO 80031Duane Oakes425 4th St, Alamosa, CO 81101
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Form 990 is reviewed by the Treasurer for propriety and accuracy before filing. Subsequent review with the full Board is expected.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3At every meeting of directors, members discuss the importance that no conflicts of interest arise, and if they do, conflicted members must refrain from voting on such matters and only participate in discussions as requested.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The Organization does not make its governing documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Organization contributed funds to a Donor Designated Charitable Organization on August 23, 2003. Technically, these funds belong to the recipient organization. However, the recipient organization has promised to invest these funds on behalf of Taxpayer organization and make them available for distribution back to Taxpayer organization upon request. In substance, these funds constitute Taxpayer funds because they are held for the benefit of Taxpayer organization, regardless of the fact that the recipient organization, by the fund agreement, is not deemed to hold these funds in trust, and in fact, owns the funds.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 5: Description of Material Diversion of Assets
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 9: Officer, Director, Trustee, Key Employee Mailing Address
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IV, Line 10 Quazi Endowment
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0true
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false

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