Civic Intelligence

Marion County Law Enforcement Assn

990EZ • Fiscal year 2015 • EIN 93-0801532

Oct 01, 2014 to Sep 30, 2015 • Filed on Jul 29, 2016

Organization ProfileN/A
PO Box 13278Salem, OR 97309-1278

(503) 930-2495

Siviq Scores

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

Liabilities / Assets

79th percentile

0.04x

Higher debt load relative to assets than 79% of similar nonprofits.

2015 filings • 501(c)5 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

89th percentile

0.10x

Higher debt load relative to revenue than 89% of similar nonprofits.

2015 filings • 501(c)5 • <$500k nonprofits • Source year 2015

Net Margin

34th percentile

-1.6%

Higher net margin than 34% of similar nonprofits.

2015 filings • 501(c)5 • <$500k nonprofits • Source year 2015

Top Officer Pay

62nd percentile

$4,116

Higher top officer pay than 62% of similar nonprofits.

Top officer pay equals 3.6% of source-year revenue.

2015 filings • 501(c)5 • <$500k nonprofits • Source year 2015

Asset Growth

32nd percentile

-2.9%

Faster asset growth than 32% of similar nonprofits.

2015 filings • 501(c)5 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

55th percentile

3.1%

Faster revenue growth than 55% of similar nonprofits.

2015 filings • 501(c)5 • <$500k nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets79th percentile

Assets

Down

$297,445

Down $8,925 (-2.9%) from 2014

Net Assets

Down

$285,824

Down $11,421 (-3.8%) from 2014

Liabilities

Up

$11,621

Up $2,496 (+27%) from 2014

Revenue And Expenses
Liabilities / Revenue89th percentileNet Margin34th percentile

Revenue

Up

$112,788

Up $3,372 (+3.1%) from 2014

Expenses

Up

$114,551

Up $18,924 (+20%) from 2014

Net Income

Down

-$1,763

Down $15,552 (-113%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth32nd percentile

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

$400K$300K$200K$100K$0Assets 2010: $299,604Liabilities 2010: $8,609Net Assets 2010: $290,9952010Assets 2011: $325,971Liabilities 2011: $9,245Net Assets 2011: $316,7262011Assets 2012: $304,620Liabilities 2012: $11,277Net Assets 2012: $293,3432012Assets 2013: $291,411Liabilities 2013: $7,9552013Assets 2014: $306,370Liabilities 2014: $9,125Net Assets 2014: $297,2452014Assets 2015: $297,445Liabilities 2015: $11,621Net Assets 2015: $285,8242015Assets 2016: $296,191Liabilities 2016: $9,844Net Assets 2016: $286,3472016Assets 2017: $268,007Liabilities 2017: $13,226Net Assets 2017: $254,7812017Assets 2018: $267,678Liabilities 2018: $9,775Net Assets 2018: $257,9032018Assets 2019: $253,850Liabilities 2019: $8,447Net Assets 2019: $245,4032019Assets 2020: $257,258Liabilities 2020: $5,419Net Assets 2020: $251,8392020Assets 2021: $269,525Liabilities 2021: $4,301Net Assets 2021: $265,2242021Assets 2022: $267,634Liabilities 2022: $4,680Net Assets 2022: $262,9542022Assets 2023: $252,255Liabilities 2023: $4,9522023Assets 2024: $236,347Liabilities 2024: $5,484Net Assets 2024: $230,8632024

Highlighted filing

2015

Assets$297,445
Liabilities$11,621
Net Assets$285,824
Open 2015 Filing

Operations Trend

Revenue Growth55th percentile

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

$200K$100K$0-$100KRevenue 2010: $151,199Expenses 2010: $104,995Net Income 2010: $46,2042010Revenue 2011: $129,532Expenses 2011: $103,801Net Income 2011: $25,7312011Revenue 2012: $112,230Expenses 2012: $135,613Net Income 2012: -$23,3832012Revenue 2013: $107,641Expenses 2013: $117,528Net Income 2013: -$9,8872013Revenue 2014: $109,416Expenses 2014: $95,627Net Income 2014: $13,7892014Revenue 2015: $112,788Expenses 2015: $114,551Net Income 2015: -$1,7632015Revenue 2016: $125,686Expenses 2016: $125,163Net Income 2016: $5232016Revenue 2017: $137,532Expenses 2017: $169,099Net Income 2017: -$31,5672017Revenue 2018: $134,150Expenses 2018: $131,028Net Income 2018: $3,1222018Revenue 2019: $134,594Expenses 2019: $147,093Net Income 2019: -$12,4992019Revenue 2020: $140,501Expenses 2020: $134,066Net Income 2020: $6,4352020Revenue 2021: $143,337Expenses 2021: $129,953Net Income 2021: $13,3842021Revenue 2022: $152,158Expenses 2022: $154,425Net Income 2022: -$2,2672022Revenue 2023: $152,724Expenses 2023: $168,375Net Income 2023: -$15,6512023Revenue 2024: $157,228Expenses 2024: $173,668Net Income 2024: -$16,4402024

Highlighted filing

2015

Revenue$112,788
Expenses$114,551
Net Income-$1,763
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2014 to Sep 30, 2015
Signed
Jul 29, 2016
Return Version
2014v6.0
Gross Receipts
$112,788
Mission and Program Overview

Mission

Labor union for marion county, oregon - sheriff employees

Labor union for marion county, oregon sheriff employees.

Program Services

DescriptionGrantsExpenses
LABOR UNION FOR MARION COUNTY, OREGON SHERIFF EMPLOYEES, AS OF SEPTEMBER 30, 2015, THERE WERE 206 MEMBERS.$0$0
Compensation and Service Providers
Top Officer Pay62nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
CHRIS BANGSPresident-$4,116-$4,116
JASON TILSONVice-President, Institution-$4,116-$4,116
ROCHELLE TILSONTreasurer-$4,116-$4,116
RYAN POSTLEWAITVice-President, Patrol-$2,058-$2,058
BEN MCGOWANSecretary-$0--
Filing and Contact Details

Filer

Filer Name
Marion County Law Enforcement Assn
EIN
93-0801532
Phone
5039302495
Address
PO BOX 13278, SALEM, OR 97309-1278

Signing Officer

Name
Rochelle Tilson
Title
Treasurer
Phone
5039302495
Signed
2016-07-29
Discuss with paid preparer
Yes

Preparer

Firm
Akt Llp
Address
680 HAWTHORNE AVE SE 140, SALEM, OR 97301
Preparer
Debra D Smith
Phone
5035857774
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 4 - Other Investment Income

“Description: interest income. Amount: 69.”

Form 990-ez, Part I, Line 8 - Other Revenue

“Description: other income. Amount: 991.”

Form 990-ez, Part I, Line 16 - Other Expenses

“Description: payroll taxes. Amount: 2,324. Description: payroll service fee. Amount: 837. Description: travel. Amount: 3,379. Description: christmas party expenses. Amount: 11,212. Description: dues & subscriptions. Amount: 6,857. Description: fair share rebates. Amount: 1,484. Total to form 990-ez, line 16: 26,093.”

Form 990-ez, Part I, Line 20 - Other Changes in Net Assets

“Description: prior period adjustment. Amount: -9,658.”

Form 990-ez, Part II, Line 24 - Other Assets

“Description: accounts receivable. Beg. Of year amount: 4,532. End of year amount: 4,510.”

Form 990-ez, Part II, Line 26 - Other Liabilities

“Description: accounts payable. Beg. Of year amount: 9,125. End of year amount: 7,729. Description: accrued expenses. Beg. Of year amount: 0. End of year amount: 3,892.”

Raw XML Appendix131 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/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BenefitsPaidToOrForMembersAmt06376
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0THE ORGANIZATION
IRS990EZ/BooksInCareOfDetail/PhoneNum05039302495
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 13278
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0SALEM
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OR
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd0973091278
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0301838
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0292935
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/ExcessOrDeficitForYearAmt0-1763
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt054882
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0306370
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0297445
IRS990EZ/GrantsAndSimilarAmountsPaidAmt03700
IRS990EZ/GrossReceiptsAmt0112788
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/InvestmentIncomeAmt069
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MembershipDuesAmt0111728
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0297245
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0285824
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0297245
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0285824
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt41.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt04116
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt14116
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt22058
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt34116
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0CHRIS BANGS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JASON TILSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2RYAN POSTLEWAIT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3ROCHELLE TILSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4BEN MCGOWAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE-PRESIDENT, INSTITUTION
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2VICE-PRESIDENT, PATROL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4SECRETARY
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherAssetsTotalDetail/BOYAmt04532
IRS990EZ/OtherAssetsTotalDetail/EOYAmt04510
IRS990EZ/OtherChangesInNetAssetsAmt0-9658
IRS990EZ/OtherExpensesTotalAmt026093
IRS990EZ/OtherRevenueTotalAmt0991
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0LABOR UNION FOR MARION COUNTY, OREGON SHERIFF EMPLOYEES.
IRS990EZ/PrintingPublicationsPostageAmt0231
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0LABOR UNION FOR MARION COUNTY, OREGON SHERIFF EMPLOYEES, AS OF SEPTEMBER 30, 2015, THERE WERE 206 MEMBERS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SalariesOtherCompEmplBnftAmt023269
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt09125
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt011621
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TotalExpensesAmt0114551
IRS990EZ/TotalRevenueAmt0112788
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: INTEREST INCOME. AMOUNT: 69.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: OTHER INCOME. AMOUNT: 991.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DESCRIPTION: PAYROLL TAXES. AMOUNT: 2,324. DESCRIPTION: PAYROLL SERVICE FEE. AMOUNT: 837. DESCRIPTION: TRAVEL. AMOUNT: 3,379. DESCRIPTION: CHRISTMAS PARTY EXPENSES. AMOUNT: 11,212. DESCRIPTION: DUES & SUBSCRIPTIONS. AMOUNT: 6,857. DESCRIPTION: FAIR SHARE REBATES. AMOUNT: 1,484. TOTAL TO FORM 990-EZ, LINE 16: 26,093.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DESCRIPTION: PRIOR PERIOD ADJUSTMENT. AMOUNT: -9,658.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DESCRIPTION: ACCOUNTS RECEIVABLE. BEG. OF YEAR AMOUNT: 4,532. END OF YEAR AMOUNT: 4,510.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DESCRIPTION: ACCOUNTS PAYABLE. BEG. OF YEAR AMOUNT: 9,125. END OF YEAR AMOUNT: 7,729. DESCRIPTION: ACCRUED EXPENSES. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 3,892.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART I, LINE 20 - OTHER CHANGES IN NET ASSETS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS02016-12-15 16:53:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ROCHELLE TILSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05039302495
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-07-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MARION COUNTY LAW ENFORCEMENT ASSN
ReturnHeader/Filer/BusinessNameControlTxt0MARI
ReturnHeader/Filer/EIN0930801532
ReturnHeader/Filer/PhoneNum05039302495
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 13278
ReturnHeader/Filer/USAddress/CityNm0SALEM
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd0973091278
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0930623286
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0AKT LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0680 HAWTHORNE AVE SE 140
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SALEM
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd097301
ReturnHeader/PreparerPersonGrp/PhoneNum05035857774
ReturnHeader/PreparerPersonGrp/PreparationDt02016-07-29
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DEBRA D SMITH
ReturnHeader/ReturnTs02016-08-11T18:13:50-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02014-10-01
ReturnHeader/TaxPeriodEndDt02015-09-30
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$297,445
Liabilities
$11,621
Net assets
$285,824
Revenue
$112,788
Expenses
$114,551
Net income
-$1,763
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.36$0.05$2.31$1.57$1.74$0.16
2023Summary only. Only limited summary data is available for this year.$2.52$0.05$1.53$1.68$0.16
2022Detailed filing. Detailed filing data is available for this year.$2.68$0.05$2.63$1.52$1.54$0.02
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.70$0.04$2.65$1.43$1.30$0.13
2020Detailed filing. Detailed filing data is available for this year.$2.57$0.05$2.52$1.41$1.34$0.06
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.54$0.08$2.45$1.35$1.47$0.12
2018Detailed filing. Detailed filing data is available for this year.$2.68$0.10$2.58$1.34$1.31$0.03
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.68$0.13$2.55$1.38$1.69$0.32
2016Detailed filing. Detailed filing data is available for this year.$2.96$0.10$2.86$1.26$1.25$0.01
2015Detailed filing. Detailed filing data is available for this year.$2.97$0.12$2.86$1.13$1.15$0.02
2014Detailed filing. Detailed filing data is available for this year.$3.06$0.09$2.97$1.09$0.96$0.14
2013Summary only. Only limited summary data is available for this year.$2.91$0.08$1.08$1.18$0.10
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.05$0.11$2.93$1.12$1.36$0.23
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.26$0.09$3.17$1.30$1.04$0.26
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.00$0.09$2.91$1.51$1.05$0.46
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2015 filings • 501(c)5 • <$500k nonprofits