Civic Intelligence

Law Enforcement Training and Research Associates

990 • Fiscal year 2020 • EIN 94-2186248

Aug 01, 2019 to Jul 31, 2020 • Filed on Dec 10, 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

81st percentile

0.20x

Higher debt load relative to assets than 81% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

86th percentile

0.29x

Higher debt load relative to revenue than 86% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

48th percentile

4.0%

Higher net margin than 48% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

62nd percentile

15%

Faster asset growth than 62% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets81st percentile

Assets

Up

$77,269

Up $9,882 (+15%) from 2019

Net Assets

Up

$61,481

Up $2,224 (+3.8%) from 2019

Liabilities

Up

$15,788

Up $7,658 (+94%) from 2019

Revenue And Expenses
Liabilities / Revenue86th percentileNet Margin48th percentile

Revenue

Up

$55,000

Up $55,000 from 2019

Expenses

Down

$52,776

Down $110,375 (-68%) from 2019

Net Income

Up

$2,224

Up $165,375 (+101%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth62nd 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

2020

Assets$77,269
Liabilities$15,788
Net Assets$61,481
Open 2020 Filing

Operations Trend

Revenue GrowthScore unavailable

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

2020

Revenue$55,000
Expenses$52,776
Net Income$2,224
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Aug 1, 2019 to Jul 31, 2020
Signed
Dec 10, 2020
Return Version
2019v5.0
Gross Receipts
$55,000
Mission and Program Overview

Mission

Training and education of law enforcement agents.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$53,757$55,981▲ $2,224
Cash and Non-Interest-Bearing Accounts$27,788$41,956▲ $14,168
Land, Buildings, and Equipment, Net$37,370$35,313▼ $2,057
Loans From Officers Directors$7,346$14,430▲ $7,084
Pd in Cap Srpls Land Bldg Eqp Fund$5,500$5,500→ $0
Accounts Receivable$2,229$0▼ $2,229
Savings and Temporary Cash Investments-$0-
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$67,387$77,269▲ $9,882
Other Assets Total-$0-
Liabilities
Other Liabilities$784$1,358▲ $574
Total Liabilities$8,130$15,788▲ $7,658
Net Assets / Fund Balance
Total Net Assets Fund Balance$59,257$61,481▲ $2,224
Total Liabilities and Net Assets / Fund Balance$67,387$77,269▲ $9,882

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$35,313$41,115$76,428
Compensation and Service Providers
Top Officer Pay76th percentile

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$55,000
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$2,224
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$49,629
Salaries, Compensation, and Employee Benefits$3,147
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$13,200--$13,200
All Other Expenses$9,254--$9,254
Fees for Services Accounting$3,125--$3,125
Other Expenses$2,975--$2,975
Other Salaries and Wages$2,923--$2,923
Depreciation Depletion$2,057--$2,057
Payroll Taxes$224--$224
Total Functional Expenses$52,776$0$0$52,776
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$14,430▲ $7,084
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
credit cards$1,357
Rounding$1
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
Business relationship with 35% controlled entity
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
2020-12-10
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.”

Form 990, Part IX, Line 24E: Other Expenses

“Auto expense: Column (A) - Total = $86; Column (B) - Program Services = $86; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“bank service charges: Column (A) - Total = $31; Column (B) - Program Services = $31; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“Bookkeeping: Column (A) - Total = $1275; Column (B) - Program Services = $1275; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“CA Franchise Fax fee: Column (A) - Total = $10; Column (B) - Program Services = $10; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“Dues and Subscriptions: Column (A) - Total = $289; Column (B) - Program Services = $289; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“Insurance - Liab.: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“Insurance -Work Comp: Column (A) - Total = $290; Column (B) - Program Services = $290; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“Interest exp: Column (A) - Total = $88; Column (B) - Program Services = $88; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“Janitorial: Column (A) - Total = $100; Column (B) - Program Services = $100; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“Licenses and Permits: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“Meals/Ent Expense: Column (A) - Total = $93; Column (B) - Program Services = $93; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“Office Expense: Column (A) - Total = $1549; Column (B) - Program Services = $1549; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“Office Supplies: Column (A) - Total = $62; Column (B) - Program Services = $62; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“Outside Services: Column (A) - Total = $127; Column (B) - Program Services = $127; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“Postage: Column (A) - Total = $452; Column (B) - Program Services = $452; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“Repairs and Maintenance: Column (A) - Total = $280; Column (B) - Program Services = $280; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“Taxes - Property: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“Theft Loss: Column (A) - Total = $2613; Column (B) - Program Services = $2613; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“Travel - Consult: Column (A) - Total = $635; Column (B) - Program Services = $635; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“Travel - Staff meals: Column (A) - Total = $1274; Column (B) - Program Services = $1274; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Raw XML Appendix384 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsReceivableGrp/BOYAmt02229
IRS990/AccountsReceivableGrp/EOYAmt00
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0Training and education of law enforcement agents.
IRS990/AdvertisingGrp/TotalAmt00
IRS990/AllOtherExpensesGrp/ProgramServicesAmt09254
IRS990/AllOtherExpensesGrp/TotalAmt09254
IRS990/BackupWthldComplianceInd0false
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0Jeffrey Schwartz
IRS990/BooksInCareOfDetail/PhoneNum04083799400
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01610 La Pradera Drive
IRS990/BooksInCareOfDetail/USAddress/CityNm0Campbell
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd095008
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt027788
IRS990/CashNonInterestBearingGrp/EOYAmt041956
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt00
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt049629
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt055000
IRS990/CYRevenuesLessExpensesAmt02224
IRS990/CYSalariesCompEmpBnftPaidAmt03147
IRS990/CYTotalExpensesAmt052776
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt055000
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt02057
IRS990/DepreciationDepletionGrp/TotalAmt02057
IRS990/Desc0Law enforcement training research association is an educational organization that is entitled to exemption for federal income tax under code section 501(A) of the internal revenue code,as an organization described in section 501(c) (3)
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt03
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt052776
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt03125
IRS990/FeesForServicesAccountingGrp/TotalAmt03125
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt013200
IRS990/FeesForServicesOtherGrp/TotalAmt013200
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282FiledCnt00
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt025.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt110.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.00
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/PersonNm0Jeffrey A Schwartz
IRS990/Form990PartVIISectionAGrp/PersonNm1Cynthia Barry
IRS990/Form990PartVIISectionAGrp/PersonNm2Fred Keeley
IRS990/Form990PartVIISectionAGrp/PersonNm3None
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR - CFO
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt03
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt055000
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/TotalAmt00
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt00
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt041115
IRS990/LandBldgEquipBasisNetGrp/BOYAmt037370
IRS990/LandBldgEquipBasisNetGrp/EOYAmt035313
IRS990/LandBldgEquipCostOrOtherBssAmt076428
IRS990/LoanOutstandingInd0true
IRS990/LoansFromOfficersDirectorsGrp/BOYAmt07346
IRS990/LoansFromOfficersDirectorsGrp/EOYAmt014430
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0false
IRS990/MissionDesc0Training and education of law enforcement agents.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt059257
IRS990/NetAssetsOrFundBalancesEOYAmt061481
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Rent
IRS990/OtherExpensesGrp/Desc1travel - staff
IRS990/OtherExpensesGrp/Desc2Utilities
IRS990/OtherExpensesGrp/Desc3Telephone
IRS990/OtherExpensesGrp/ProgramServicesAmt07875
IRS990/OtherExpensesGrp/ProgramServicesAmt17106
IRS990/OtherExpensesGrp/ProgramServicesAmt24037
IRS990/OtherExpensesGrp/ProgramServicesAmt32975
IRS990/OtherExpensesGrp/TotalAmt07875
IRS990/OtherExpensesGrp/TotalAmt17106
IRS990/OtherExpensesGrp/TotalAmt24037
IRS990/OtherExpensesGrp/TotalAmt32975
IRS990/OtherLiabilitiesGrp/BOYAmt0784
IRS990/OtherLiabilitiesGrp/EOYAmt01358
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02923
IRS990/OtherSalariesAndWagesGrp/TotalAmt02923
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt0224
IRS990/PayrollTaxesGrp/TotalAmt0224
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt05500
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt05500
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Jeffrey A Schwartz
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Fees & Contracts Gov Agencies
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt055000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt055000
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt056759
IRS990/PYRevenuesLessExpensesAmt0-163151
IRS990/PYSalariesCompEmpBnftPaidAmt0106392
IRS990/PYTotalExpensesAmt0163151
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt02224
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt053757
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt055981
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.00000
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/TotalSupportAmt00
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt035313
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt041115
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt076428
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01357
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0credit cards
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Rounding
IRS990ScheduleD/TotalBookValueLandBuildingsAmt035313
IRS990ScheduleD/TotalLiabilityAmt01358
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0LETRA
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0false
IRS990/ScheduleORequiredInd0true
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/ExplanationTxt3Auto expense: Column (A) - Total = $86; Column (B) - Program Services = $86; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4bank service charges: Column (A) - Total = $31; Column (B) - Program Services = $31; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Bookkeeping: Column (A) - Total = $1275; Column (B) - Program Services = $1275; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6CA Franchise Fax fee: Column (A) - Total = $10; Column (B) - Program Services = $10; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Dues and Subscriptions: Column (A) - Total = $289; Column (B) - Program Services = $289; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Insurance - Liab.: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Insurance -Work Comp: Column (A) - Total = $290; Column (B) - Program Services = $290; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Interest exp: Column (A) - Total = $88; Column (B) - Program Services = $88; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Janitorial: Column (A) - Total = $100; Column (B) - Program Services = $100; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Licenses and Permits: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13Meals/Ent Expense: Column (A) - Total = $93; Column (B) - Program Services = $93; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14Office Expense: Column (A) - Total = $1549; Column (B) - Program Services = $1549; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15Office Supplies: Column (A) - Total = $62; Column (B) - Program Services = $62; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16Outside Services: Column (A) - Total = $127; Column (B) - Program Services = $127; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17Postage: Column (A) - Total = $452; Column (B) - Program Services = $452; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt18Repairs and Maintenance: Column (A) - Total = $280; Column (B) - Program Services = $280; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt19Taxes - Property: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt20Theft Loss: Column (A) - Total = $2613; Column (B) - Program Services = $2613; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt21Travel - Consult: Column (A) - Total = $635; Column (B) - Program Services = $635; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt22Travel - Staff meals: Column (A) - Total = $1274; Column (B) - Program Services = $1274; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc17Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc18Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc19Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc20Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc21Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc22Form 990, Part IX, Line 24e: Other Expenses
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt067387
IRS990/TotalAssetsEOYAmt077269
IRS990/TotalAssetsGrp/BOYAmt067387
IRS990/TotalAssetsGrp/EOYAmt077269
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt052776
IRS990/TotalFunctionalExpensesGrp/TotalAmt052776
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt08130
IRS990/TotalLiabilitiesEOYAmt015788
IRS990/TotalLiabilitiesGrp/BOYAmt08130
IRS990/TotalLiabilitiesGrp/EOYAmt015788
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt059257
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt061481
IRS990/TotalProgramServiceExpensesAmt052776
IRS990/TotalProgramServiceRevenueAmt055000
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt055000
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt055000
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt067387
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt077269
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt01610 La Pradera Drive
IRS990/USAddress/CityNm0Campbell
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd095008
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02021-01-29 14:40:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Cynthia Barry
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Vice President
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-12-10
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/ReturnTs02020-12-14T11:44:18-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-08-01
ReturnHeader/TaxPeriodEndDt02020-07-31
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$77,269
Liabilities
$15,788
Net assets
$61,481
Revenue
$55,000
Expenses
$52,776
Net income
$2,224
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