STRATEGY STUDIO / PUBLIC DATA EXPLORER

NATIONAL LIQUOR LAW ENFORCEMENT ASSOCIATION: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
NATIONAL LIQUOR LAW ENFORCEMENT ASSOCIATION (EIN 64-0777692)
Tax period
2022-01-01 to 2022-12-31
Filed
2023-11-02
IRS object ID
202333089349300218
Schema version
2022v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2023-11-02T11:16:03-04:00ReturnTs
Tax Period End2022-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN743225039PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Leo J Knighton CPABusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1900A South Main StAddressLine1Txt
CityBel AirCityNm
State AbbreviationMDStateAbbreviationCd
ZIP21014ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN640777692EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1National Liquor Law EnforcemenBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlNATIBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line11540 Oakland Avenue Suite 306AddressLine1Txt
CityIndianaCityNm
State AbbreviationPAStateAbbreviationCd
ZIP15701ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMs Carrie ChristofesPersonNm
Person TitleExecutive DirectorPersonTitleTxt
Phone3019244736PhoneNum
Signature2023-09-14SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstCarriePersonFirstNm
Person LastChristofesPersonLastNm
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonLeo J KnightonPreparerPersonNm
PTINP00173232PTIN
Phone4108937652PhoneNum
Preparation2023-09-14PreparationDt
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerMs Carrie ChristofesPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11540 Oakland Avenue Suite 306AddressLine1Txt
CityIndianaCityNm
State AbbreviationPAStateAbbreviationCd
ZIP15701ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$349,134GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Activity Or MissionTo secure a closer official and personal relationship among law enforcement officials and to secure unity in action in law enforcementActivityOrMissionDesc
Voting Members Governing Body5VotingMembersGoverningBodyCnt
Voting Members Independent5VotingMembersIndependentCnt
Total Employee1TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$163,291PYContributionsGrantsAmt
CY Contributions Grants$247,716CYContributionsGrantsAmt
PY Program Service Revenue$109,118PYProgramServiceRevenueAmt
CY Program Service Revenue$98,922CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$2,529PYOtherRevenueAmt
CY Other Revenue$1,921CYOtherRevenueAmt
PY Total Revenue$274,938PYTotalRevenueAmt
CY Total Revenue$348,559CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$112,916PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$116,903CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$76,023PYOtherExpensesAmt
CY Other Expenses$282,963CYOtherExpensesAmt
PY Total Expenses$188,939PYTotalExpensesAmt
CY Total Expenses$399,866CYTotalExpensesAmt
PY Revenues Less Expenses$85,999PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$51,307CYRevenuesLessExpensesAmt
Total Assets BOY$163,027TotalAssetsBOYAmt
Total Assets EOY$112,296TotalAssetsEOYAmt
Total Liabilities BOY$13,387TotalLiabilitiesBOYAmt
Total Liabilities EOY$13,963TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$149,640NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$98,333NetAssetsOrFundBalancesEOYAmt
MissionTo secure a closer official and personal relationship among liquor law enforcement officials, to secure a unity of action in law enforcement matters, to enhance the standards of liquor law enforcement peMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$306,824ExpenseAmt
Revenue$111,952RevenueAmt
DescEfforts provided to secure a closer relationship among liquor lawDesc
Total Program Service Expenses$306,824TotalProgramServiceExpensesAmt
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Subject To Proxy TaxYes (true)SubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingYes (true)ProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document2IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee1EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members5GoverningBodyVotingMembersCnt
Independent Voting Member5IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesfalseMinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldPAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonMs Carrie ChristofesPersonNm
Phone7247625939PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11540 Oakland AvAddressLine1Txt
CityIndianaCityNm
State AbbreviationPAStateAbbreviationCd
ZIP15701ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtKey EmployeeKeyEmployeeIndHighest Compensated EmployeeHighestCompensatedEmployeeInd
Thomas Kirby
President50Yes (X)Yes (X)$0$0$0
Israel Morrow
Vice President50Yes (X)Yes (X)$0$0$0
Jim Diana
Secr/Treasurer50Yes (X)Yes (X)$0$0$0
Marc Haalman
Sgt at Arms50Yes (X)$0$0$0
Todd Merlina
Im Past Pres50Yes (X)$0$0$0
C Christofes
Exec Director400Yes (X)$100,271$0$9,433Yes (X)Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$100,271TotalReportableCompFromOrgAmt
Total Other Compensation$9,433TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

FieldValueIRS element (for citing)
PersonNonePersonNm
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Membership Dues$27,404MembershipDuesAmt
Government Grants$220,312GovernmentGrantsAmt
Total Contributions$247,716TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Annual conference541600$91,500$91,500
Training541600$7,422$7,422
FieldValueIRS element (for citing)
Total Program Service Revenue$98,922TotalProgramServiceRevenueAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$2,496GrossSalesOfInventoryAmt
Cost Of Goods Sold$575CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,921TotalRevenueColumnAmt
Exclusion$2,496ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$348,559TotalRevenueColumnAmt
Related Or Exempt Func Income$98,922RelatedOrExemptFuncIncomeAmt
Exclusion$2,496ExclusionAmt

Comp Disqual Persons CompDisqualPersonsGrp

FieldValueIRS element (for citing)
Total$100,271TotalAmt
Program Services$74,978ProgramServicesAmt
Management And General$25,293ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$9,433TotalAmt
Program Services$7,075ProgramServicesAmt
Management And General$2,358ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$7,199TotalAmt
Program Services$5,399ProgramServicesAmt
Management And General$1,800ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$62,802TotalAmt
Program Services$62,802ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$475TotalAmt
Management And General$475ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$4,394TotalAmt
Management And General$4,394ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$131,015TotalAmt
Program Services$131,015ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$2,144TotalAmt
Management And General$2,144ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
Other program$24,340$24,340
Bank and payroll services$9,764$9,764
Board expenses$8,354$8,354
Training$4,574$919$3,655

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$35,101TotalAmt
Program Services$296ProgramServicesAmt
Management And General$34,805ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$399,866TotalAmt
Program Services$306,824ProgramServicesAmt
Management And General$93,042ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$130,996BOYAmt
EOY$82,470EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$32,031BOYAmt
EOY$29,826EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$163,027BOYAmt
EOY$112,296EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$13,387BOYAmt
EOY$13,963EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$13,387BOYAmt
EOY$13,963EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$149,640BOYAmt
EOY$98,333EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$149,640BOYAmt
EOY$98,333EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$163,027BOYAmt
EOY$112,296EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$51,307ReconcilationRevenueExpnssAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Audit CommitteefalseAuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
Substantially All Dues NondedYes (true)SubstantiallyAllDuesNondedInd
Only In House LobbyingYes (true)OnlyInHouseLobbyingInd
Agree Carryover Prior YearfalseAgreeCarryoverPriorYearInd

Schedule G IRS990ScheduleG

FieldValueIRS element (for citing)
Agrmt Prof Fundraising ActyfalseAgrmtProfFundraisingActyInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part VI, Section B, Line 11bThe NLLEA generally provides a copy of the Form 990 to the Treasurer and Executive Director prior to filing. The Form 990 is then available to all Board members.
Form 990, Part VI, Section B, Line 12cThe NLLEA requires disclosure of all potential conflicts of interest. Potential conflicts are reviewed and evaluated to assure that actual conflict of interest are avoided.
Form 990, Part VI, Section B, Line 15aThe Executive Committee reviews the compensattion of the Executive Director on an annual basis. A formal approval occurs at the meeting of the Board of Directors.
Form 990, Section C, Line 19The NLLEA provides its governing document and Form 990 to the public upon request.