Civic Intelligence

Chandler Law Enforcement Assoc

EIN 86-0987545 • 501(c)5 • Chandler, AZ

Profile

Represent law enforcement personnel.

PO Box 238Chandler, AZ 85244-0238

www.cpdclea.com

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

59th percentile

8.0%

Higher net margin than 59% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2024

Top Officer Pay

48th percentile

$0

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)5 • <$500k nonprofits • Source year 2024

Asset Growth

56th percentile

4.1%

Faster asset growth than 56% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

39th percentile

-2.3%

Faster revenue growth than 39% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$391,351

Up $15,347 (+4.1%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

$391,351

No earlier filing loaded for comparison.

Operations
Liabilities / RevenueScore unavailableNet Margin59th percentile

Revenue

Down

$192,312

Down $4,542 (-2.3%) from 2023

Expenses

Up

$176,965

Up $6,902 (+4.1%) from 2023

Net Income

Down

$15,347

Down $11,444 (-43%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth56th percentile

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

$600K$400K$200K$0Assets 2010: $133,501Liabilities 2010: $02010Assets 2011: $186,637Net Assets 2011: $186,6372011Assets 2012: $207,593Net Assets 2012: $207,5932012Assets 2013: $279,311Liabilities 2013: $0Net Assets 2013: $279,3112013Assets 2014: $339,262Liabilities 2014: $38,452Net Assets 2014: $300,8102014Assets 2015: $370,331Liabilities 2015: $28,451Net Assets 2015: $341,8802015Assets 2016: $398,440Liabilities 2016: $28,451Net Assets 2016: $369,9892016Assets 2017: $414,254Liabilities 2017: $28,451Net Assets 2017: $385,8032017Assets 2018: $467,980Liabilities 2018: $28,451Net Assets 2018: $439,5292018Assets 2019: $512,427Liabilities 2019: $28,451Net Assets 2019: $483,9762019Assets 2020: $543,862Liabilities 2020: $28,451Net Assets 2020: $515,4112020Assets 2021: $462,657Liabilities 2021: $28,452Net Assets 2021: $434,2052021Assets 2022: $349,213Net Assets 2022: $349,2132022Assets 2023: $376,004Liabilities 2023: $02023Assets 2024: $391,351Net Assets 2024: $391,3512024

Highlighted filing

2024

Assets$391,351
Liabilities-
Net Assets$391,351
Open 2024 Filing

Operations Trend

Revenue Growth39th percentile

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

$300K$200K$100K$0-$100KRevenue 2010: $167,621Expenses 2010: $157,809Net Income 2010: $9,8122010Revenue 2011: $141,466Expenses 2011: $88,330Net Income 2011: $53,1362011Revenue 2012: $130,182Expenses 2012: $109,226Net Income 2012: $20,9562012Revenue 2013: $222,916Expenses 2013: $151,198Net Income 2013: $71,7182013Revenue 2014: $217,517Expenses 2014: $196,018Net Income 2014: $21,4992014Revenue 2015: $156,496Expenses 2015: $115,426Net Income 2015: $41,0702015Revenue 2016: $164,329Expenses 2016: $136,220Net Income 2016: $28,1092016Revenue 2017: $172,421Expenses 2017: $156,607Net Income 2017: $15,8142017Revenue 2018: $169,821Expenses 2018: $116,095Net Income 2018: $53,7262018Revenue 2019: $168,607Expenses 2019: $124,160Net Income 2019: $44,4472019Revenue 2020: $163,620Expenses 2020: $132,185Net Income 2020: $31,4352020Revenue 2021: $159,094Expenses 2021: $240,300Net Income 2021: -$81,2062021Revenue 2022: $163,036Expenses 2022: $248,028Net Income 2022: -$84,9922022Revenue 2023: $196,854Expenses 2023: $170,063Net Income 2023: $26,7912023Revenue 2024: $192,312Expenses 2024: $176,965Net Income 2024: $15,3472024

Highlighted filing

2024

Revenue$192,312
Expenses$176,965
Net Income$15,347
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$391,351
Liabilities
-
Net assets
$391,351
Revenue
$192,312
Expenses
$176,965
Net income
$15,347
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.91$3.91$1.92$1.77$0.15
2023Summary only. Only limited summary data is available for this year.$3.76$0.00$1.97$1.70$0.27
2022Detailed filing. Detailed filing data is available for this year.$3.49$3.49$1.63$2.48$0.85
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.63$0.28$4.34$1.59$2.40$0.81
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.44$0.28$5.15$1.64$1.32$0.31
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.12$0.28$4.84$1.69$1.24$0.44
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.68$0.28$4.40$1.70$1.16$0.54
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.14$0.28$3.86$1.72$1.57$0.16
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.98$0.28$3.70$1.64$1.36$0.28
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.70$0.28$3.42$1.56$1.15$0.41
2014Detailed filing. Detailed filing data is available for this year.$3.39$0.38$3.01$2.18$1.96$0.21
2013Detailed filing. Detailed filing data is available for this year.$2.79$0.00$2.79$2.23$1.51$0.72
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.08$2.08$1.30$1.09$0.21
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.87$1.87$1.41$0.88$0.53
2010Summary only. Only limited summary data is available for this year.$1.34$0.00$1.68$1.58$0.10
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 11, 2025
Return Version
2024v5.0
Gross Receipts
$192,312
Mission and Program Overview

Mission

Represent law enforcement personnel.

Program Services

DescriptionGrantsExpenses
LEGAL SERVICES, INSURANCE PROGRAMS, GRIEVANCE ISSUES,LEGISLATIVE, NEWSLETTER, NEGOTIATION, AND MEMBER SUPPORT FOR APPROXIMATELY 260 MEMBERS.-$156,573
Compensation and Service Providers
Top Officer Pay48th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
SAM WAGNERPresident-$0--
ASHLEY NOLANVice Pres.-$0--
ADAM HAYESTreasurer-$0--
DAVID KULATASecretary-$0--
JAMES BARKERTrustee-$0--
MATTHEW LERMATrustee-$0--
SHANE WALTERSTrustee-$0--
ERICA MUELLERTrustee-$0--
SPENCER PITTSTrustee-$0--
NICK WAKINTrustee-$0--
LUCAS JONASTrustee-$0--
Filing and Contact Details

Filer

Filer Name
Chandler Law Enforcement Assoc
EIN
86-0987545
Phone
4803905559
Address
PO BOX 238, CHANDLER, AZ 85244-0238

Signing Officer

Name
Sam Wagner
Title
President
Phone
4802200883
Signed
2025-11-11

Preparer

Firm
Haga Kommer Ltd
Address
1505 E MISSOURI AVE STE 100, PHOENIX, AZ 85014
Preparer
Howard M Zipser
Phone
7016639345
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses office 940 conferences/meetings 3,655 insurance 850 contributions 1,479 dues 15,657 member support 13,341 telephone 940 website/computer 6,350 education & training 18,107 bank charges 7 repairs & maintenance 6,880 non-investment depreciation 325 total 68,531”

Form 990-ez, Part II, Line 24

“Property and equipment 17,081 17,081 less accumulated depreciation 16,270 16,595 total 811 486”

Raw XML Appendix126 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0THE ASSOCIATION
IRS990EZ/BooksInCareOfDetail/PhoneNum04803905559
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 238
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0CHANDLER
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0AZ
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd0852440238
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0375193
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0390865
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt0192312
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt015347
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0108434
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0376004
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0391351
IRS990EZ/GrossReceiptsAmt0192312
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0376004
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0391351
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0376004
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0391351
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt3000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt4000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt5000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt6000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt7000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt8000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt9000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt90
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt100
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0SAM WAGNER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1ASHLEY NOLAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2ADAM HAYES
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3DAVID KULATA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4JAMES BARKER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5MATTHEW LERMA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6SHANE WALTERS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7ERICA MUELLER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8SPENCER PITTS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm9NICK WAKIN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm10LUCAS JONAS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRES.
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt9TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt10TRUSTEE
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt0811
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0486
IRS990EZ/OtherExpensesTotalAmt068531
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0REPRESENT LAW ENFORCEMENT PERSONNEL.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0LEGAL SERVICES, INSURANCE PROGRAMS, GRIEVANCE ISSUES,LEGISLATIVE, NEWSLETTER, NEGOTIATION, AND MEMBER SUPPORT FOR APPROXIMATELY 260 MEMBERS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0156573
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0176965
IRS990EZ/TotalProgramServiceExpensesAmt0156573
IRS990EZ/TotalRevenueAmt0192312
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0WWW.CPDCLEA.COM
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES OFFICE 940 CONFERENCES/MEETINGS 3,655 INSURANCE 850 CONTRIBUTIONS 1,479 DUES 15,657 MEMBER SUPPORT 13,341 TELEPHONE 940 WEBSITE/COMPUTER 6,350 EDUCATION & TRAINING 18,107 BANK CHARGES 7 REPAIRS & MAINTENANCE 6,880 NON-INVESTMENT DEPRECIATION 325 TOTAL 68,531
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PROPERTY AND EQUIPMENT 17,081 17,081 LESS ACCUMULATED DEPRECIATION 16,270 16,595 TOTAL 811 486
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0SAM WAGNER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04802200883
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CHANDLER LAW ENFORCEMENT ASSOC
ReturnHeader/Filer/BusinessNameControlTxt0CHAN
ReturnHeader/Filer/EIN0860987545
ReturnHeader/Filer/PhoneNum04803905559
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 238
ReturnHeader/Filer/USAddress/CityNm0CHANDLER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AZ
ReturnHeader/Filer/USAddress/ZIPCd0852440238
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0204028013
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HAGA KOMMER LTD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01505 E MISSOURI AVE STE 100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PHOENIX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AZ
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd085014
ReturnHeader/PreparerPersonGrp/PhoneNum07016639345
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0HOWARD M ZIPSER
ReturnHeader/ReturnTs02025-11-17T18:26:12-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 501(c)5 • <$500k nonprofits