Civic Intelligence

Law Enforcement Training and Research Associates

990 • Fiscal year 2019 • EIN 94-2186248

Aug 01, 2018 to Jul 31, 2019 • Filed on Feb 19, 2020

Organization ProfileN/A
1610 La Pradera DriveCampbell, CA 95008

(408) 379-9400

Siviq Scores

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

Liabilities / Assets

80th percentile

0.12x

Higher debt load relative to assets than 80% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2019

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on this filing.

Source year 2019

Top Officer Pay

95th percentile

$64,167

Higher top officer pay than 95% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

5th percentile

-74%

Faster asset growth than 5% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

1st percentile

-100%

Faster revenue growth than 1% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets80th percentile

Assets

Down

$67,387

Down $190,554 (-74%) from 2018

Net Assets

Down

$59,257

Down $163,151 (-73%) from 2018

Liabilities

Down

$8,130

Down $27,403 (-77%) from 2018

Revenue And Expenses
Liabilities / RevenueScore unavailableNet MarginScore unavailable

Revenue

Down

$0

Down $41,200 (-100%) from 2018

Expenses

Up

$163,151

Up $36,422 (+29%) from 2018

Net Income

Down

-$163,151

Down $77,622 (-91%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth5th percentile

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

$1.0M$500K$0-$500KAssets 2011: $559,838Liabilities 2011: $630,600Net Assets 2011: -$70,7622011Assets 2012: $551,019Liabilities 2012: $650,382Net Assets 2012: -$99,3632012Assets 2013: $491,273Liabilities 2013: $669,451Net Assets 2013: -$178,1782013Assets 2014: $559,066Liabilities 2014: $677,558Net Assets 2014: -$118,4922014Assets 2015: $497,503Liabilities 2015: $681,230Net Assets 2015: -$183,7272015Assets 2016: $335,562Liabilities 2016: $8,227Net Assets 2016: $327,3352016Assets 2017: $316,000Liabilities 2017: $8,063Net Assets 2017: $307,9372017Assets 2018: $257,941Liabilities 2018: $35,533Net Assets 2018: $222,4082018Assets 2019: $67,387Liabilities 2019: $8,130Net Assets 2019: $59,2572019Assets 2020: $77,269Liabilities 2020: $15,788Net Assets 2020: $61,4812020Assets 2021: $270,634Liabilities 2021: $72Net Assets 2021: $270,5622021Assets 2022: $224,305Liabilities 2022: $38Net Assets 2022: $224,2672022Assets 2023: $90,306Liabilities 2023: $144Net Assets 2023: $90,1622023Assets 2024: $15,986Liabilities 2024: $20Net Assets 2024: $15,9662024

Highlighted filing

2019

Assets$67,387
Liabilities$8,130
Net Assets$59,257
Open 2019 Filing

Operations Trend

Revenue Growth1st percentile

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

$1.0M$500K$0-$500KRevenue 2011: $14,354Expenses 2011: $50,143Net Income 2011: -$35,7892011Revenue 2012: $40,326Expenses 2012: $91,829Net Income 2012: -$51,5032012Expenses 2013: $78,8402013Revenue 2014: $177,652Expenses 2014: $117,966Net Income 2014: $59,6862014Revenue 2015: $16,021Expenses 2015: $81,256Net Income 2015: -$65,2352015Revenue 2016: $646,708Expenses 2016: $135,646Net Income 2016: $511,0622016Revenue 2017: $95,364Expenses 2017: $114,762Net Income 2017: -$19,3982017Revenue 2018: $41,200Expenses 2018: $126,729Net Income 2018: -$85,5292018Revenue 2019: $0Expenses 2019: $163,151Net Income 2019: -$163,1512019Revenue 2020: $55,000Expenses 2020: $52,776Net Income 2020: $2,2242020Revenue 2021: $230,575Expenses 2021: $21,494Net Income 2021: $209,0812021Revenue 2022: $0Expenses 2022: $46,295Net Income 2022: -$46,2952022Revenue 2023: $5Expenses 2023: $134,110Net Income 2023: -$134,1052023Revenue 2024: -$28,741Expenses 2024: $45,455Net Income 2024: -$74,1962024

Highlighted filing

2019

Revenue$0
Expenses$163,151
Net Income-$163,151
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Aug 1, 2018 to Jul 31, 2019
Signed
Feb 19, 2020
Return Version
2018v3.1
Gross Receipts
$0
Mission and Program Overview

Mission

Training and education of law enforcement agents.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$216,908$53,757▼ $163,151
Land, Buildings, and Equipment, Net$37,364$37,370▲ $6
Cash and Non-Interest-Bearing Accounts$217,325$27,788▼ $189,537
Loans From Officers Directors$7,346$7,346→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$5,500$5,500→ $0
Other Notes and Loans Receivable, Net$3,252$0▼ $3,252
Accounts Receivable-$2,229-
Savings and Temporary Cash Investments-$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$257,941$67,387▼ $190,554
Other Assets Total-$0-
Liabilities
Other Liabilities$28,187$784▼ $27,403
Total Liabilities$35,533$8,130▼ $27,403
Net Assets / Fund Balance
Total Net Assets Fund Balance$222,408$59,257▼ $163,151
Total Liabilities and Net Assets / Fund Balance$257,941$67,387▼ $190,554

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$37,370$39,058$76,428
Compensation and Service Providers
Top Officer Pay95th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Jeffrey A SchwartzPresidentPT$64,167$64,167

Board Members and Trustees

NameTitle
Cynthia BarryVice President
Fred KeeleyDirector - CFO
None-
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-163,151
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$106,392
Other Expenses$56,759
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$64,167--$64,167
Other Salaries and Wages$33,858--$33,858
All Other Expenses$11,090--$11,090
Payroll Taxes$8,367--$8,367
Fees for Services Accounting$2,843--$2,843
Other Expenses$2,596--$2,596
Depreciation Depletion$1,868--$1,868
Total Functional Expenses$163,151$0$0$163,151
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
Loans from Officers, Directors, Trustees, and Key Employees$7,346$7,346→ $0
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Taxes$586
credit cards$198
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
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
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

“No review was or will be conducted.”

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

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
Law Enforcement Training & Research
EIN
94-2186248
Phone
4083799400
Address
1610 La Pradera Drive, Campbell, CA 95008

Signing Officer

Name
Cynthia Barry
Title
Vice President
Signed
2020-02-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeffrey A Schwartz
Voting Board Members
3
Independent Board Members
0
Employees
3

Preparer

Firm
Wayne Mitsunaga
Address
1610 LA PRADERA DR 2ND FL, CAMPBELL, CA 95008-1533
Preparer
Wayne Mitsunaga
Phone
4083789400
Supplemental Narrative

Additional Explanations

Client Note 1

“Client Note 1 - Adjustments to Retained Earnings:1. The adjustment reversing the salary payable account created in a prior year;'s accrual of $615,362 was the result of an Internal Revenue Service audit for the fiscal year ended July 31, 2015. Auditor Evangline Lowery requred the accrual reversal adjustment be recorded in the fiscal year July 31,. 2016.Adjustment was made to Retained Earnings as the accrual was an erroneousy prior year accrual.The adjustment was also recorded as Other Revenue on Part VIII line 11a. Code 900099 was used since this was not technically revenue but an IRS ordered disallowance.Memo: The adjustment of $67,650.00 to Retained Earnings on the books only is to record rent income belonging to the officers but not reimbursed to the officers.”

Raw XML Appendix358 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.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Client Note 1 - Adjustments to Retained Earnings:1. The adjustment reversing the salary payable account created in a prior year;'s accrual of $615,362 was the result of an Internal Revenue Service audit for the fiscal year ended July 31, 2015. Auditor Evangline Lowery requred the accrual reversal adjustment be recorded in the fiscal year July 31,. 2016.Adjustment was made to Retained Earnings as the accrual was an erroneousy prior year accrual.The adjustment was also recorded as Other Revenue on Part VIII line 11a. Code 900099 was used since this was not technically revenue but an IRS ordered disallowance.Memo: The adjustment of $67,650.00 to Retained Earnings on the books only is to record rent income belonging to the officers but not reimbursed to the officers.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Client Note 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990/TotalAssetsBOYAmt0257941
IRS990/TotalAssetsEOYAmt067387
IRS990/TotalAssetsGrp/BOYAmt0257941
IRS990/TotalAssetsGrp/EOYAmt067387
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IRS990/TotalContributionsAmt00
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IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
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IRS990/TotalFunctionalExpensesGrp/TotalAmt0163151
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt00
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt067387
IRS990/TravelGrp/TotalAmt00
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IRS990/USAddress/AddressLine1Txt01610 La Pradera Drive
IRS990/USAddress/CityNm0Campbell
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IRS990/USAddress/ZIPCd095008
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ReturnHeader/BuildTS02020-09-23 17:36:50Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Cynthia Barry
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Vice President
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-02-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Law Enforcement Training & Research
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0Association
ReturnHeader/Filer/BusinessNameControlTxt0LAWE
ReturnHeader/Filer/EIN0942186248
ReturnHeader/Filer/PhoneNum04083799400
ReturnHeader/Filer/USAddress/AddressLine1Txt01610 La Pradera Drive
ReturnHeader/Filer/USAddress/CityNm0Campbell
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd095008
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0942782664
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WAYNE MITSUNAGA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01610 LA PRADERA DR 2ND FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CAMPBELL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0950081533
ReturnHeader/PreparerPersonGrp/PhoneNum04083789400
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0WAYNE MITSUNAGA
ReturnHeader/ReturnTs02020-02-24T13:32:54-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-08-01
ReturnHeader/TaxPeriodEndDt02019-07-31
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$67,387
Liabilities
$8,130
Net assets
$59,257
Revenue
$0
Expenses
$163,151
Net income
-$163,151
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.16$0.00$0.16$0.29$0.45$0.74
2023Detailed filing. Detailed filing data is available for this year.$0.90$0.00$0.90$0.00$1.34$1.34
2022Detailed filing. Detailed filing data is available for this year.$2.24$0.00$2.24$0.00$0.46$0.46
2021Detailed filing. Detailed filing data is available for this year.$2.71$0.00$2.71$2.31$0.21$2.09
2020Detailed filing. Detailed filing data is available for this year.$0.77$0.16$0.61$0.55$0.53$0.02
2019Detailed filing. Detailed filing data is available for this year.$0.67$0.08$0.59$0.00$1.63$1.63
2018Detailed filing. Detailed filing data is available for this year.$2.58$0.36$2.22$0.41$1.27$0.86
2017Summary only. Only limited summary data is available for this year.$3.16$0.08$3.08$0.95$1.15$0.19
2016Summary only. Only limited summary data is available for this year.$3.36$0.08$3.27$6.47$1.36$5.11
2015Detailed filing. Detailed filing data is available for this year.$4.98$6.81$1.84$0.16$0.81$0.65
2014Detailed filing. Detailed filing data is available for this year.$5.59$6.78$1.18$1.78$1.18$0.60
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.91$6.69$1.78$0.79
2012Summary only. Only limited summary data is available for this year.$5.51$6.50$0.99$0.40$0.92$0.52
2011Summary only. Only limited summary data is available for this year.$5.60$6.31$0.71$0.14$0.50$0.36