Civic Intelligence

Law Enforcement Training and Research Associates

990 • Fiscal year 2021 • EIN 94-2186248

Aug 01, 2020 to Jul 31, 2021 • Filed on Jun 02, 2022

Organization ProfileN/A
19281 San Marcos RoadSaratoga, CA 95070

(408) 529-4077

Siviq Scores

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

Liabilities / Assets

57th percentile

0.00x

Higher debt load relative to assets than 57% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

57th percentile

0.00x

Higher debt load relative to revenue than 57% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

97th percentile

91%

Higher net margin than 97% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

95th percentile

250%

Faster asset growth than 95% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

95th percentile

319%

Faster revenue growth than 95% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets57th percentile

Assets

Up

$270,634

Up $193,365 (+250%) from 2020

Net Assets

Up

$270,562

Up $209,081 (+340%) from 2020

Liabilities

Down

$72

Down $15,716 (-100%) from 2020

Revenue And Expenses
Liabilities / Revenue57th percentileNet Margin97th percentile

Revenue

Up

$230,575

Up $175,575 (+319%) from 2020

Expenses

Down

$21,494

Down $31,282 (-59%) from 2020

Net Income

Up

$209,081

Up $206,857 (+9301%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth95th 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

2021

Assets$270,634
Liabilities$72
Net Assets$270,562
Open 2021 Filing

Operations Trend

Revenue Growth95th 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

2021

Revenue$230,575
Expenses$21,494
Net Income$209,081
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Aug 1, 2020 to Jul 31, 2021
Signed
Jun 2, 2022
Return Version
2020v4.0
Gross Receipts
$230,575
Mission and Program Overview

Mission

Training and education of law enforcement agents.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$55,981$265,062▲ $209,081
Cash and Non-Interest-Bearing Accounts$41,956$232,054▲ $190,098
Land, Buildings, and Equipment, Net$35,313$33,257▼ $2,056
Loans From Officers Directors$14,430--
Pd in Cap Srpls Land Bldg Eqp Fund$5,500$5,500→ $0
Other Notes and Loans Receivable, Net-$5,323-
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$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$77,269$270,634▲ $193,365
Other Assets Total-$0-
Liabilities
Other Liabilities$1,358$72▼ $1,286
Total Liabilities$15,788$72▼ $15,716
Net Assets / Fund Balance
Total Net Assets Fund Balance$61,481$270,562▲ $209,081
Total Liabilities and Net Assets / Fund Balance$77,269$270,634▲ $193,365

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$33,257$43,171$76,428
Compensation and Service Providers
Top Officer Pay77th 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
$230,575
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$209,081
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$21,494
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$6,000--$6,000
Fees for Services Accounting$2,855--$2,855
Depreciation Depletion$2,056--$2,056
All Other Expenses$1,779--$1,779
Other Expenses$1,575--$1,575
Total Functional Expenses$21,494$0$0$21,494
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$14,430--
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
credit cards$72
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
Address
19281 SAN MARCOS ROAD, SARATOGA, CA 95070

Signing Officer

Name
Cynthia Barry
Title
Vice President
Signed
2022-06-02
Discuss with paid preparer
Yes

Organization Details

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

Preparer

Firm
Wayne Mitsunaga
Address
1610 LA PRADERA DR 2ND FL, CAMPBELL, CA 95008
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 Appendix344 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/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt077269
IRS990/TotalAssetsEOYAmt0270634
IRS990/TotalAssetsGrp/BOYAmt077269
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt021494
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IRS990/TravelGrp/TotalAmt00
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IRS990/USAddress/ZIPCd0950705677
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt00
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IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Cynthia Barry
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Vice President
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-06-02
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Law Enforcement Training & Research
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0Association
ReturnHeader/Filer/BusinessNameControlTxt0LAWE
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WAYNE MITSUNAGA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01610 LA PRADERA DR 2ND FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CAMPBELL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
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ReturnHeader/PreparerPersonGrp/PhoneNum04083789400
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0WAYNE MITSUNAGA
ReturnHeader/ReturnTs02022-06-06T14:41:01-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Cynthia
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Barry
ReturnHeader/TaxPeriodBeginDt02020-08-01
ReturnHeader/TaxPeriodEndDt02021-07-31
ReturnHeader/TaxYr02020

Document Assets

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Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$270,634
Liabilities
$72
Net assets
$270,562
Revenue
$230,575
Expenses
$21,494
Net income
$209,081
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