Civic Intelligence

International Association for Property and Evidence Inc.

990 • Fiscal year 2015 • EIN 88-0296739

Jan 01, 2015 to Dec 31, 2015 • Filed on Sep 12, 2016

PO Box 652Hot Springs, SD 57747

(818) 846-2963

Siviq Scores

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

Liabilities / Assets

51st percentile

0.05x

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

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

36th percentile

0.01x

Higher debt load relative to revenue than 36% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Net Margin

62nd percentile

8.2%

Higher net margin than 62% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

65th percentile

$48,500

Higher top officer pay than 65% of similar nonprofits.

Top officer pay equals 5.6% of source-year revenue.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Asset Growth

91st percentile

65%

Faster asset growth than 91% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

68th percentile

15%

Faster revenue growth than 68% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Assets

Up

$199,965

Up $78,651 (+65%) from 2014

Net Assets

Up

$190,578

Up $70,509 (+59%) from 2014

Liabilities

Up

$9,387

Up $8,142 (+654%) from 2014

Revenue

Up

$859,050

Up $109,262 (+15%) from 2014

Expenses

Up

$788,541

Up $94,013 (+14%) from 2014

Net Income

Up

$70,509

Up $15,249 (+28%) from 2014

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $24,499Liabilities 2011: $839Net Assets 2011: $23,6602011Assets 2012: $61,960Liabilities 2012: $1,641Net Assets 2012: $60,3192012Assets 2013: $68,179Liabilities 2013: $3,370Net Assets 2013: $64,8092013Assets 2014: $121,314Liabilities 2014: $1,245Net Assets 2014: $120,0692014Assets 2015: $199,965Liabilities 2015: $9,387Net Assets 2015: $190,5782015Assets 2016: $237,265Liabilities 2016: $1,871Net Assets 2016: $235,3942016Assets 2017: $308,594Liabilities 2017: $1,890Net Assets 2017: $306,7042017Assets 2018: $288,169Liabilities 2018: $17,376Net Assets 2018: $270,7932018Assets 2019: $99,361Liabilities 2019: $3,206Net Assets 2019: $96,1552019Assets 2020: $144,285Liabilities 2020: $6,859Net Assets 2020: $137,4262020Assets 2021: $154,871Liabilities 2021: $1,033Net Assets 2021: $153,8382021Assets 2022: $189,068Liabilities 2022: $7,077Net Assets 2022: $181,9912022Assets 2023: $309,805Liabilities 2023: $6,161Net Assets 2023: $303,6442023Assets 2024: $481,337Liabilities 2024: $4,337Net Assets 2024: $477,0002024

Highlighted filing

2015

Assets$199,965
Liabilities$9,387
Net Assets$190,578

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $678,056Expenses 2011: $687,369Net Income 2011: -$9,3132011Revenue 2012: $708,170Expenses 2012: $671,511Net Income 2012: $36,6592012Revenue 2013: $714,546Expenses 2013: $720,056Net Income 2013: -$5,5102013Revenue 2014: $749,788Expenses 2014: $694,528Net Income 2014: $55,2602014Revenue 2015: $859,050Expenses 2015: $788,541Net Income 2015: $70,5092015Revenue 2016: $777,604Expenses 2016: $732,788Net Income 2016: $44,8162016Revenue 2017: $932,036Expenses 2017: $860,726Net Income 2017: $71,3102017Revenue 2018: $810,067Expenses 2018: $845,978Net Income 2018: -$35,9112018Revenue 2019: $756,444Expenses 2019: $931,082Net Income 2019: -$174,6382019Revenue 2020: $678,903Expenses 2020: $637,632Net Income 2020: $41,2712020Revenue 2021: $765,365Expenses 2021: $748,953Net Income 2021: $16,4122021Revenue 2022: $865,147Expenses 2022: $836,994Net Income 2022: $28,1532022Revenue 2023: $1,018,674Expenses 2023: $896,648Net Income 2023: $122,0262023Revenue 2024: $1,092,549Expenses 2024: $922,654Net Income 2024: $169,8952024

Highlighted filing

2015

Revenue$859,050
Expenses$788,541
Net Income$70,509
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Sep 12, 2016
Return Version
2015v2.0
Gross Receipts
$861,649
Mission and Program Overview

Mission

To educate and train personnel how to handle and manage property and evidence rooms for law enforcement. Approximately 30 classes are held each year throughout the united states and canada. The average attendance at each class is fifty students, with an average of three students per class on scholarship furnished by the association. These classes are held to train law enforcement employees to manage and maintain property and evidence rooms in order to comply with proper law enforcement procedures. A quarterly magazine is also printed and mailed to all members (approximately)numbering 3,500.

SEE SCHEDULE O.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$120,069$190,578▲ $70,509
Savings and Temporary Cash Investments$65,718$152,977▲ $87,259
Cash and Non-Interest-Bearing Accounts$48,634$26,029▼ $22,605
Land, Buildings, and Equipment, Net$6,825$20,959▲ $14,134
Accounts Receivable$137$0▼ $137
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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$121,314$199,965▲ $78,651
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$1,245$9,386▲ $8,141
Other Liabilities-$1-
Total Liabilities$1,245$9,387▲ $8,142
Net Assets / Fund Balance
Total Net Assets Fund Balance$120,069$190,578▲ $70,509
Total Liabilities and Net Assets / Fund Balance$121,314$199,965▲ $78,651

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$20,959$65,270$86,229
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
William KileyDirectorPT$48,500$48,500
Suzanne EmbreeTreasurerPT$44,250$44,250
Joyce RibaDirector-$17,400$17,400
Robert Giles1st Vice PresidPT$15,600$15,600
Stephen CampbellPresidentPT$8,050$8,050
Kevin F FallonDirector-$2,900$2,900
Gordon BowersDirector-$2,400$2,400
Joseph Moralli2nd Vice PresidPT$2,100$2,100
Kerstin HammarbergSecretaryPT$1,750$1,750

Highest Paid Contractors

ContractorServicesLocationCompensation
Evidence Control SystemsTechnical Consulting370 LUTGE AVENUE, Burbank, CA 91506$338,875
Revenue and Support

Revenue Composition

Contributions and Grants
$190,198
Program Service Revenue
$669,518
Investment Income
$-666
Other Revenue
$0
Change in Net Assets
$70,509
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$788,541
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$462,692$26,447-$489,139
Fees for Services Management$96,311$32,103-$128,414
Fees for Services Accounting$22,141$22,140-$44,281
Royalties$17,099--$17,099
Conferences and Meetings-$15,265-$15,265
Information Technology$5,706$5,705-$11,411
Depreciation Depletion-$6,121-$6,121
Fees for Services Legal-$5,850-$5,850
Insurance$2,304$2,304-$4,608
Office Expenses$2,200$2,201-$4,401
Advertising$4,094--$4,094
All Other Expenses-$1,189-$1,189
Other Expenses$2,911$1,067-$1,067
Total Functional Expenses$661,851$126,690$0$788,541
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

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-ConsultantsInstruction, MgmtNo$338,875

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
Rounding$1
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
No
Business relationship with family members
No
Business relationship with organization members
Yes
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
No
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

Treasurer reviews the return prior to signature.

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

Upon request during business hours.

Filing and Contact Details

Filer

Filer Name
International Association for
EIN
88-0296739
Phone
8188462963
Address
PO BOX 652, HOT SPRINGS, SD 57747

Signing Officer

Name
Stephen Campbell
Title
President
Signed
2016-09-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Stephen Campbell
Formed
1993
Legal Domicile
Nv
Voting Board Members
9
Independent Board Members
9
Employees
0

Preparer

Firm
Elizabeth Gibbar CPA
Address
1612 W Olive Ave Ste 304, Burbank, CA 91506
Preparer
Elizabeth Gibbar CPA
Phone
8188417096
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

Other program services 4: membership dues and advertising revenue help defray the costs associated with providing four issues a year of our magazine, the cost of writing, graphics,printing and mailing are included in this amount.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0Treasurer
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IRS990/MissionDesc0TO EDUCATE AND TRAIN PERSONNEL HOW TO HANDLE AND MANAGE PROPERTY AND EVIDENCE ROOMS FOR LAW ENFORCEMENT. APPROXIMATELY 30 CLASSES ARE HELD EACH YEAR THROUGHOUT THE UNITED STATES AND CANADA. THE AVERAGE ATTENDANCE AT EACH CLASS IS FIFTY STUDENTS, WITH AN AVERAGE OF THREE STUDENTS PER CLASS ON SCHOLARSHIP FURNISHED BY THE ASSOCIATION. THESE CLASSES ARE HELD TO TRAIN LAW ENFORCEMENT EMPLOYEES TO MANAGE AND MAINTAIN PROPERTY AND EVIDENCE ROOMS IN ORDER TO COMPLY WITH PROPER LAW ENFORCEMENT PROCEDURES. A QUARTERLY MAGAZINE IS ALSO PRINTED AND MAILED TO ALL MEMBERS (APPROXIMATELY)NUMBERING 3,500.
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IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
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IRS990/OtherExpensesGrp/Desc0Printing and Publications
IRS990/OtherExpensesGrp/Desc1TELEPHONE
IRS990/OtherExpensesGrp/Desc2PROMOTION
IRS990/OtherExpensesGrp/Desc3BANK CHARGES & CC FEES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02911
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt13387
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt21067
IRS990/OtherExpensesGrp/ProgramServicesAmt046393
IRS990/OtherExpensesGrp/ProgramServicesAmt12911
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IRS990/OtherExpensesGrp/TotalAmt15822
IRS990/OtherExpensesGrp/TotalAmt23387
IRS990/OtherExpensesGrp/TotalAmt31067
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IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
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IRS990/PrincipalOfficerNm0STEPHEN CAMPBELL
IRS990/ProfessionalFundraisingInd0false
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IRS990/ProgramServiceRevenueGrp/Desc1CERTIFICATION
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt156275
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2528224
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt317797
IRS990/ProgSrvcAccomActy2Grp/Desc0MEMBERSHIP DUES AND ADVERTISING REVENUE HELP DEFRAY THE COSTS ASSOCIATED WITH PROVIDING FOUR ISSUES A YEAR OF OUR MAGAZINE, THE COST OF WRITING, GRAPHICS,PRINTING AND MAILING ARE INCLUDED IN THIS AMOUNT.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0127450
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt067222
IRS990/ProgSrvcAccomActy3Grp/Desc0EXPENSE OF CERTIFICATION PROGRAM, SUCH AS ON LINE TESTS, INSTRUCTOR FEES,MISCELLANEOUS COSTS OF CERTIFICATES, PATCHES.
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IRS990/ProgSrvcAccomActy3Grp/RevenueAmt056275
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IRS990/PYExcessBenefitTransInd0false
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IRS990/ReconcilationRevenueExpnssAmt070509
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
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IRS990/RoyaltiesGrp/TotalAmt017099
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0198145
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0190365
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0175827
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0180631
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0939650
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0132
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0467995
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0461994
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt02017279
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IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt066007
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt056457
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt070217
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt0497425
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt0757328
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0113
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0128
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt061
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0132
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0434
IRS990ScheduleA/InvestmentIncomeCYPct00.00010
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
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IRS990ScheduleA/PublicSupportCY509Pct00.99990
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IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0864200
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0749146
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0714817
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0708038
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0678056
IRS990ScheduleA/Total509Grp/TotalAmt03714257
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0864313
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0749274
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0714878
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0708170
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0678056
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03714691
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt020959
IRS990ScheduleD/EquipmentGrp/DepreciationAmt065270
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt086229
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Rounding
IRS990ScheduleD/TotalBookValueLandBuildingsAmt020959
IRS990ScheduleD/TotalLiabilityAmt01
IRS990/ScheduleJRequiredInd0false

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.48$0.00$0.48$1.09$0.92$0.17
2023Detailed filing. Detailed filing data is available for this year.$0.31$0.01$0.30$1.02$0.90$0.12
2022Detailed filing. Detailed filing data is available for this year.$0.19$0.01$0.18$0.87$0.84$0.03
2021Detailed filing. Detailed filing data is available for this year.$0.15$0.00$0.15$0.77$0.75$0.02
2020Detailed filing. Detailed filing data is available for this year.$0.14$0.01$0.14$0.68$0.64$0.04
2019Detailed filing. Detailed filing data is available for this year.$0.10$0.00$0.10$0.76$0.93$0.17
2018Detailed filing. Detailed filing data is available for this year.$0.29$0.02$0.27$0.81$0.85$0.04
2017Detailed filing. Detailed filing data is available for this year.$0.31$0.00$0.31$0.93$0.86$0.07
2016Detailed filing. Detailed filing data is available for this year.$0.24$0.00$0.24$0.78$0.73$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.20$0.01$0.19$0.86$0.79$0.07
2014Detailed filing. Detailed filing data is available for this year.$0.12$0.00$0.12$0.75$0.69$0.06
2013Detailed filing. Detailed filing data is available for this year.$0.07$0.00$0.06$0.71$0.72$0.01
2012Summary only. Only limited summary data is available for this year.$0.06$0.00$0.06$0.71$0.67$0.04
2011Summary only. Only limited summary data is available for this year.$0.02$0.00$0.02$0.68$0.69$0.01