Civic Intelligence

Law Enforcement Chaplaincy

990 • Fiscal year 2015 • EIN 94-2598748

Jul 01, 2014 to Jun 30, 2015 • Filed on Nov 15, 2016

PO Box 2829Sacramento, CA 95678

(916) 857-1801

Siviq Scores

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

Liabilities / Assets

89th percentile

0.48x

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

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

77th percentile

0.06x

Higher debt load relative to revenue than 77% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

49th percentile

2.6%

Higher net margin than 49% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

99th percentile

$119,896

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 24.5% of source-year revenue.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

17th percentile

-26%

Faster asset growth than 17% of similar nonprofits.

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

Revenue Growth

43rd percentile

-2.9%

Faster revenue growth than 43% of similar nonprofits.

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

Assets

Down

$61,099

Down $21,598 (-26%) from 2014

Net Assets

Up

$31,638

Up $12,857 (+68%) from 2014

Liabilities

Down

$29,461

Down $34,455 (-54%) from 2014

Revenue

Down

$489,098

Down $14,448 (-2.9%) from 2014

Expenses

Down

$476,241

Down $24,258 (-4.8%) from 2014

Net Income

Up

$12,857

Up $9,810 (+322%) from 2014

Historical Trend

Balance Sheet Trend

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

$200K$150K$100K$50K$0-$50KAssets 2010: $9,635Liabilities 2010: $40,2742010Assets 2012: $20,546Liabilities 2012: $21,728Net Assets 2012: -$1,1822012Assets 2014: $82,697Liabilities 2014: $63,916Net Assets 2014: $18,7812014Assets 2015: $61,099Liabilities 2015: $29,461Net Assets 2015: $31,6382015Assets 2016: $11,839Liabilities 2016: $17,087Net Assets 2016: -$5,2482016Assets 2017: $130,603Liabilities 2017: $48,832Net Assets 2017: $81,7712017Assets 2018: $40,487Liabilities 2018: $1,801Net Assets 2018: $38,6862018Assets 2019: $12,621Liabilities 2019: $212Net Assets 2019: $12,4092019Assets 2020: $73,418Liabilities 2020: $299Net Assets 2020: $73,1192020Assets 2021: $105,210Liabilities 2021: $45,000Net Assets 2021: $60,2102021Assets 2022: $65,813Liabilities 2022: $0Net Assets 2022: $65,8132022Assets 2023: $124,672Liabilities 2023: $1,746Net Assets 2023: $122,9262023Assets 2024: $151,020Liabilities 2024: $5,145Net Assets 2024: $145,8752024

Highlighted filing

2015

Assets$61,099
Liabilities$29,461
Net Assets$31,638

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2010: $338,593Expenses 2010: $268,845Net Income 2010: $69,7482010Revenue 2012: $546,583Expenses 2012: $499,992Net Income 2012: $46,5912012Revenue 2014: $503,546Expenses 2014: $500,499Net Income 2014: $3,0472014Revenue 2015: $489,098Expenses 2015: $476,241Net Income 2015: $12,8572015Revenue 2016: $512,815Expenses 2016: $496,593Net Income 2016: $16,2222016Revenue 2017: $624,029Expenses 2017: $526,201Net Income 2017: $97,8282017Revenue 2018: $662,695Expenses 2018: $571,304Net Income 2018: $91,3912018Revenue 2019: $506,444Expenses 2019: $534,385Net Income 2019: -$27,9412019Revenue 2020: $520,469Expenses 2020: $459,759Net Income 2020: $60,7102020Revenue 2021: $417,738Expenses 2021: $430,647Net Income 2021: -$12,9092021Revenue 2022: $414,667Expenses 2022: $313,530Net Income 2022: $101,1372022Revenue 2023: $402,272Expenses 2023: $350,866Net Income 2023: $51,4062023Revenue 2024: $405,768Expenses 2024: $437,462Net Income 2024: -$31,6942024

Highlighted filing

2015

Revenue$489,098
Expenses$476,241
Net Income$12,857
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Nov 15, 2016
Return Version
2014v6.0
Gross Receipts
$489,098
Mission and Program Overview

Mission

To serve law enforcement personnel and their families, victims of crime and tragedies and the community at large with on-scene emotional crisis support and the aftermath of grief and loss.

Services to law enforcement families and crime victims.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$79,500$39,364▼ $40,136
Cash and Non-Interest-Bearing Accounts$1,507$18,755▲ $17,248
Prepaid Expenses and Deferred Charges$1,690$2,980▲ $1,290
Total Assets$82,697$61,099▼ $21,598
Liabilities
Accounts Payable and Accrued Expenses$45,532--
Other Liabilities$18,384$29,461▲ $11,077
Total Liabilities$63,916$29,461▼ $34,455
Net Assets / Fund Balance
Unrestricted Net Assets$18,781$31,638▲ $12,857
Total Net Assets Fund Balance$18,781$31,638▲ $12,857
Total Liabilities and Net Assets / Fund Balance$82,697$61,099▼ $21,598
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Mariln RussellDirector & CFT$95,650$24,246$119,896
Revenue and Support

Revenue Composition

Contributions and Grants
$458,690
Program Service Revenue
$30,406
Investment Income
$2
Other Revenue
$0
All Other Contributions
$117,269
Change in Net Assets
$12,857
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$338,522
Other Expenses$137,719
Total Fundraising Expense$50,849
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$146,155$19,848$14,436$180,439
Current Officers, Directors, Trustees, and Key Employees$93,669$18,734$7,494$119,897
Occupancy$31,360$6,575$22,000$59,935
Payroll Taxes$15,640$2,124$1,545$19,309
Other Employee Benefits-$18,877-$18,877
Other Expenses$4,934$670$487$6,091
All Other Expenses$4,750$645$469$5,864
Total Functional Expenses$351,845$73,547$50,849$476,241
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Cards Payable$20,020
Loan From Officer$5,615
Payroll Tax Payable$3,826
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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, Page 6, Part VI, Line 11B

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Law Enforcement Chaplaincy
EIN
94-2598748
Phone
9168571801
Address
PO BOX 2829, SACRAMENTO, CA 95678

Signing Officer

Name
Marilyn Russell
Title
Executive Officer
Phone
9168571801
Signed
2016-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Marilyn Russell
Formed
1977
Legal Domicile
CA
Voting Board Members
13
Independent Board Members
0
Employees
7

Preparer

Firm
Charles J Mclucas Iii CPA
Address
4119 WAYSIDE LANE SUITE 2C, CARMICHAEL, CA 95608
Preparer
Charles J Mclucas Iii
Phone
9167478076
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Services to law enforcement families and crime victims.

Raw XML Appendix277 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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IRS990/Organization501c3Ind0X
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ReturnHeader/BusinessOfficerGrp/PhoneNum09168571801
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CARMICHAEL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd095608
ReturnHeader/PreparerPersonGrp/PhoneNum09167478076
ReturnHeader/PreparerPersonGrp/PreparationDt02016-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHARLES J MCLUCAS III
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02016-11-18T14:22:36-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-07-01
ReturnHeader/TaxPeriodEndDt02015-06-30
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.51$0.05$1.46$4.06$4.37$0.32
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.25$0.02$1.23$4.02$3.51$0.51
2022Detailed filing. Detailed filing data is available for this year.$0.66$0.00$0.66$4.15$3.14$1.01
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.05$0.45$0.60$4.18$4.31$0.13
2020Summary only. Only limited summary data is available for this year.$0.73$0.00$0.73$5.20$4.60$0.61
2019Detailed filing. Detailed filing data is available for this year.$0.13$0.00$0.12$5.06$5.34$0.28
2018Detailed filing. Detailed filing data is available for this year.$0.40$0.02$0.39$6.63$5.71$0.91
2017Detailed filing. Detailed filing data is available for this year.$1.31$0.49$0.82$6.24$5.26$0.98
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.12$0.17$0.05$5.13$4.97$0.16
2015Detailed filing. Detailed filing data is available for this year.$0.61$0.29$0.32$4.89$4.76$0.13
2014Summary only. Only limited summary data is available for this year.$0.83$0.64$0.19$5.04$5.00$0.03
2012Summary only. Only limited summary data is available for this year.$0.21$0.22$0.01$5.47$5.00$0.47
2010Summary only. Only limited summary data is available for this year.$0.10$0.40$3.39$2.69$0.70