Civic Intelligence

Law Enforcement Chaplaincy

990 • Fiscal year 2016 • EIN 94-2598748

Jul 01, 2015 to Jun 30, 2016 • Filed on Jan 25, 2018

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

96th percentile

1.44x

Higher debt load relative to assets than 96% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

48th percentile

0.03x

Higher debt load relative to revenue than 48% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

51st percentile

3.2%

Higher net margin than 51% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

71st percentile

$59,582

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 11.6% of source-year revenue.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

1st percentile

-81%

Faster asset growth than 1% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

54th percentile

4.8%

Faster revenue growth than 54% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Down

$11,839

Down $49,260 (-81%) from 2015

Net Assets

Down

-$5,248

Down $36,886 (-117%) from 2015

Liabilities

Down

$17,087

Down $12,374 (-42%) from 2015

Revenue

Up

$512,815

Up $23,717 (+4.8%) from 2015

Expenses

Up

$496,593

Up $20,352 (+4.3%) from 2015

Net Income

Up

$16,222

Up $3,365 (+26%) from 2015

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

2016

Assets$11,839
Liabilities$17,087
Net Assets-$5,248

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

2016

Revenue$512,815
Expenses$496,593
Net Income$16,222
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Jan 25, 2018
Return Version
2015v3.0
Gross Receipts
$512,815
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$39,364--
Cash and Non-Interest-Bearing Accounts$18,755$8,859▼ $9,896
Prepaid Expenses and Deferred Charges$2,980$2,980→ $0
Total Assets$61,099$11,839▼ $49,260
Liabilities
Other Liabilities$29,461$17,087▼ $12,374
Total Liabilities$29,461$17,087▼ $12,374
Net Assets / Fund Balance
Unrestricted Net Assets$31,638$-5,248▼ $36,886
Total Net Assets Fund Balance$31,638$-5,248▼ $36,886
Total Liabilities and Net Assets / Fund Balance$61,099$11,839▼ $49,260
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Mariln RussellDirector & CFT$59,582$59,582

Board Members and Trustees

NameTitle
Detail Upon RequestBoard of Director
Revenue and Support

Revenue Composition

Contributions and Grants
$502,944
Program Service Revenue
$9,634
Investment Income
$237
Other Revenue
$0
All Other Contributions
$196,605
Change in Net Assets
$16,222
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$325,501
Other Expenses$171,092
Total Fundraising Expense$86,708
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$19,230$141,603$13,985$174,818
Other Employee Benefits-$80,866-$80,866
Fees for Services Other$12,176$14,671$42,179$69,026
Current Officers, Directors, Trustees, and Key Employees$48,261$6,554$4,767$59,582
Occupancy$5,550$23,659$20,533$49,742
Office Expenses$3,381$24,897$2,459$30,737
Fees for Services Accounting$9,919$1,347$980$12,246
Payroll Taxes$8,290$1,126$819$10,235
Insurance$4,536$616$448$5,600
Travel$254$1,874$185$2,313
Advertising$128$947$353$1,428
Total Functional Expenses$111,725$298,160$86,708$496,593
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$14,126
Payroll Tax Payable$3,407
Loan From Officer$-446
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
Mariln Russell
Title
Director & Chaplain
Phone
9169780296
Signed
2018-01-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mariln Russell
Formed
1977
Legal Domicile
CA
Voting Board Members
11
Independent Board Members
11
Employees
7

Preparer

Firm
Mclucas & Company CPA
Address
5330 PRIMROSE DRIVE SUITE 228, FAIR OAKS, CA 95628
Preparer
Charles J Mclucas Iii
Phone
9165149621
Supplemental Narrative

Additional Explanations

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

Services to law enforcement families and crime victims.

Form 990, Part IX, Line 11G

Bank charges & fees 463 3,407 336 communications 1,276 9,390 927 fundraising costs 0 0 40,731 gifts to victims 7,625 0 0 program costs 2,558 0 0 travel 254 1,874 185

Form 990, Part XI, Line 9

Prior period adjustment -53,108 total -53,108

Raw XML Appendix287 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/GovernmentGrantsAmt0306339
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IRS990/GrossReceiptsAmt0512815
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SERVICES TO LAW ENFORCEMENT FAMILIES AND CRIME VICTIMS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BANK CHARGES & FEES 463 3,407 336 COMMUNICATIONS 1,276 9,390 927 FUNDRAISING COSTS 0 0 40,731 GIFTS TO VICTIMS 7,625 0 0 PROGRAM COSTS 2,558 0 0 TRAVEL 254 1,874 185
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PRIOR PERIOD ADJUSTMENT -53,108 TOTAL -53,108
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ReturnHeader/BuildTS02018-03-14 21:41:22Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0MARILN RUSSELL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR & CHAPLAIN
ReturnHeader/BusinessOfficerGrp/PhoneNum09169780296
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-01-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LAW ENFORCEMENT CHAPLAINCY
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0SACRAMENTO
ReturnHeader/Filer/BusinessNameControlTxt0LAWE
ReturnHeader/Filer/EIN0942598748
ReturnHeader/Filer/PhoneNum09168571801
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 2829
ReturnHeader/Filer/USAddress/CityNm0SACRAMENTO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd095678
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0455226961
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MCLUCAS & COMPANY CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05330 PRIMROSE DRIVE SUITE 228
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FAIR OAKS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd095628
ReturnHeader/PreparerPersonGrp/PhoneNum09165149621
ReturnHeader/PreparerPersonGrp/PreparationDt02018-01-25
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHARLES J MCLUCAS III
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02018-01-25T14:21:01-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-07-01
ReturnHeader/TaxPeriodEndDt02016-06-30
ReturnHeader/TaxYr02015

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
2016Detailed filing. Detailed filing data is available for this year.$0.12$0.17$0.05$5.13$4.97$0.16
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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