Civic Intelligence

Power and Systems Training Inc.

990 • Fiscal year 2014 • EIN 04-2565437

Jun 01, 2013 to May 31, 2014 • Filed on Oct 08, 2014

Organization ProfileWWW.POWERANDSYSTEMS.COM
PO Box 990288 Prudential StationMedway, MA 02199

(617) 437-1640

Siviq Scores

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

Liabilities / Assets

53rd percentile

0.14x

Higher debt load relative to assets than 53% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

45th percentile

0.08x

Higher debt load relative to revenue than 45% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

35th percentile

-1.6%

Higher net margin than 35% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

90th percentile

$202,854

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 19.8% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

55th percentile

3.4%

Faster asset growth than 55% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

67th percentile

13%

Faster revenue growth than 67% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets53rd percentile

Assets

Up

$637,548

Up $20,856 (+3.4%) from 2013

Net Assets

Down

$551,222

Down $16,845 (-3.0%) from 2013

Liabilities

Up

$86,326

Up $37,701 (+78%) from 2013

Revenue And Expenses
Liabilities / Revenue45th percentileNet Margin35th percentile

Revenue

Up

$1,022,737

Up $114,458 (+13%) from 2013

Expenses

Up

$1,039,582

Up $70,832 (+7.3%) from 2013

Net Income

Up

-$16,845

Up $43,626 (+72%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth55th percentile

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

$1.0M$500K$0Assets 2011: $626,128Liabilities 2011: $47,629Net Assets 2011: $578,4992011Assets 2012: $713,567Liabilities 2012: $85,029Net Assets 2012: $628,5382012Assets 2013: $616,692Liabilities 2013: $48,625Net Assets 2013: $568,0672013Assets 2014: $637,548Liabilities 2014: $86,326Net Assets 2014: $551,2222014Assets 2015: $764,942Liabilities 2015: $64,375Net Assets 2015: $700,5672015Assets 2016: $885,816Liabilities 2016: $48,300Net Assets 2016: $837,5162016Assets 2017: $879,394Liabilities 2017: $41,287Net Assets 2017: $838,1072017Assets 2018: $497,295Liabilities 2018: $21,498Net Assets 2018: $475,7972018Assets 2019: $673,534Liabilities 2019: $134,019Net Assets 2019: $539,5152019Assets 2020: $593,256Liabilities 2020: $40,664Net Assets 2020: $552,5922020Assets 2021: $494,678Liabilities 2021: $44,812Net Assets 2021: $449,8662021Assets 2022: $606,519Liabilities 2022: $240,168Net Assets 2022: $366,3512022Assets 2023: $630,891Liabilities 2023: $203,726Net Assets 2023: $427,1652023Assets 2024: $916,717Liabilities 2024: $132,803Net Assets 2024: $783,9142024Assets 2025: $982,709Liabilities 2025: $145,115Net Assets 2025: $837,5942025

Highlighted filing

2014

Assets$637,548
Liabilities$86,326
Net Assets$551,222
Open 2014 Filing

Operations Trend

Revenue Growth67th percentile

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $756,2152011Revenue 2012: $852,462Expenses 2012: $802,423Net Income 2012: $50,0392012Revenue 2013: $908,279Expenses 2013: $968,750Net Income 2013: -$60,4712013Revenue 2014: $1,022,737Expenses 2014: $1,039,582Net Income 2014: -$16,8452014Revenue 2015: $1,165,344Expenses 2015: $1,016,000Net Income 2015: $149,3442015Revenue 2016: $1,058,152Expenses 2016: $921,203Net Income 2016: $136,9492016Revenue 2017: $870,943Expenses 2017: $870,352Net Income 2017: $5912017Revenue 2018: $717,658Expenses 2018: $1,079,968Net Income 2018: -$362,3102018Revenue 2019: $765,417Expenses 2019: $739,826Net Income 2019: $25,5912019Revenue 2020: $584,688Expenses 2020: $571,611Net Income 2020: $13,0772020Revenue 2021: $319,356Expenses 2021: $422,082Net Income 2021: -$102,7262021Revenue 2022: $385,301Expenses 2022: $468,816Net Income 2022: -$83,5152022Revenue 2023: $510,784Expenses 2023: $449,970Net Income 2023: $60,8142023Revenue 2024: $901,096Expenses 2024: $544,347Net Income 2024: $356,7492024Revenue 2025: $609,170Expenses 2025: $555,489Net Income 2025: $53,6812025

Highlighted filing

2014

Revenue$1,022,737
Expenses$1,039,582
Net Income-$16,845
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2013 to May 31, 2014
Signed
Oct 8, 2014
Return Version
2013v3.1
Gross Receipts
$1,022,737
Mission and Program Overview

Mission

To help organizations accelerate the impact of their leadership and organizational development initiatives.

EDUCATIONAL SEMINARS

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$98,905$220,068▲ $121,163
Savings and Temporary Cash Investments$202,842$203,653▲ $811
Cash and Non-Interest-Bearing Accounts$307,179$187,386▼ $119,793
Prepaid Expenses and Deferred Charges$700$21,400▲ $20,700
Land, Buildings, and Equipment, Net$7,066$5,041▼ $2,025
Total Assets$616,692$637,548▲ $20,856
Liabilities
Accounts Payable and Accrued Expenses$48,625$86,326▲ $37,701
Total Liabilities$48,625$86,326▲ $37,701
Net Assets / Fund Balance
Unrestricted Net Assets$568,067$551,222▼ $16,845
Total Net Assets Fund Balance$568,067$551,222▼ $16,845
Total Liabilities and Net Assets / Fund Balance$616,692$637,548▲ $20,856

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$5,041$47,133$52,174
Compensation and Service Providers
Top Officer Pay90th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Barry OshryDirectorFT$150,000$52,854$202,854
Barry Oshry--$150,000$52,854$202,854
Karen OshryPresidentFT$150,000$52,706$202,706
Karen Oshry--$150,000$52,706$202,706

Board Members and Trustees

NameTitle
Douglas T HallDirector
Marsha ClarkSecretary
Timothy GiarrussoTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$916,826
Investment Income
$811
Other Revenue
$105,100
Change in Net Assets
$-16,845

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,022,737
Total Revenue per Audited Statements
$1,022,737
Total Revenue per Form 990
$1,022,737
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$623,325
Salaries, Compensation, and Employee Benefits$416,257
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$240,000$60,000$0$300,000
Other Expenses$200,449$0$0$200,449
Travel$86,146$0$0$86,146
Office Expenses$68,899$17,225$0$86,124
Pension Plan Contributions$60,000$15,000$0$75,000
Conferences and Meetings$74,598$0$0$74,598
Fees for Services Other$0$39,624$0$39,624
Occupancy$19,974$4,994$0$24,968
Other Salaries and Wages$20,711$0$0$20,711
Payroll Taxes$16,437$4,109$0$20,546
Insurance$13,691$3,423$0$17,114
Advertising$12,294$0$0$12,294
Fees for Services Accounting$0$10,981$0$10,981
Interest$10,903$0$0$10,903
All Other Expenses$6,701$214$0$6,915
Fees for Services Legal$0$6,817$0$6,817
Information Technology$2,585$0$0$2,585
Depreciation Depletion$2,527$0$0$2,527
Total Functional Expenses$877,195$162,387$0$1,039,582

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,039,582
Total Expenses per Audited Statements$1,039,582
Total Expenses per Form 990$1,039,582
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
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
Yes
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
Filing and Contact Details

Filer

EIN
04-2565437
Phone
6174371640

Signing Officer

Name
Karen Oshry
Title
President
Phone
6174371640
Signed
2014-10-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Karen Oshry
Formed
1975
Legal Domicile
Ma
Voting Board Members
5
Independent Board Members
3
Employees
2
Volunteers
0

Preparer

Preparer
James a George CPA Cva Jd
Phone
7812458200
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

“The board of directors was given an electronic copy of the 990 which was reviewed prior to filing the form 990.”

Pt XII, Line 1

“The method of accounting has not changed from the prior year.”

Pt VI, Line 15A

“The organization had an independent study to determine if the officers salary was reasonable in comparison with other organizaitons.”

Pt VI, Line 19

“All information requested can be directed to the address or phone number on the irs form 990.”

Financial Statement Notes

Pt X Line 2

“The organization does not have any uncertain tax positions as of may 31, 2014. As of may 31, 2014 the organization did not record any penalties or interest associated with uncertain tax positions. Therefore, the certain provisions of fasb asc 740, which were adopted during 2010, had no impact on the organization's financial statements. The organization files irs form 990 annually with the federal government and is still open”

Pt X Line 2

“To examination by taxing authorities for the past three years.”

Raw XML AppendixShowing 400 of 453 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/PYTotalRevenueAmt0908279
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IRS990/SavingsAndTempCashInvstGrp/BOYAmt0202842
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0203653
IRS990ScheduleA/Form990ScheduleAPartIVGrp/ExplanationTxt0Description: OTHER INCOME
IRS990ScheduleA/Form990ScheduleAPartIVGrp/ExplanationTxt12009: 68528.
IRS990ScheduleA/Form990ScheduleAPartIVGrp/ExplanationTxt22010: 38093.
IRS990ScheduleA/Form990ScheduleAPartIVGrp/FormAndLineReferenceDesc0Pt III Line 12
IRS990ScheduleA/Form990ScheduleAPartIVGrp/FormAndLineReferenceDesc1Pt III Line 12
IRS990ScheduleA/Form990ScheduleAPartIVGrp/FormAndLineReferenceDesc2Pt III Line 12
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt01500
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01500
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0811
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt01047
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt01090
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt01934
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt02215
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt07097
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0916826
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0859549
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0851372
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0852775
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0773359
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt04253881
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0811
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt01047
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt01090
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt01934
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt02215
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IRS990ScheduleA/InvestmentIncomeCYPct00.00160
IRS990ScheduleA/InvestmentIncomePYPct00.00220
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt038093
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IRS990ScheduleA/OtherIncome509Grp/TotalAmt0106621
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0852775
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0773359
IRS990ScheduleA/Total509Grp/TotalAmt04255381
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04369099
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt05041
IRS990ScheduleD/EquipmentGrp/DepreciationAmt047133
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt052174
IRS990ScheduleD/ExpensesSubtotalAmt01039582
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueSubtotalAmt01022737
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS AS OF MAY 31, 2014. AS OF MAY 31, 2014 THE ORGANIZATION DID NOT RECORD ANY PENALTIES OR INTEREST ASSOCIATED WITH UNCERTAIN TAX POSITIONS. THEREFORE, THE CERTAIN PROVISIONS OF FASB ASC 740, WHICH WERE ADOPTED DURING 2010, HAD NO IMPACT ON THE ORGANIZATION'S FINANCIAL STATEMENTS. THE ORGANIZATION FILES IRS FORM 990 ANNUALLY WITH THE FEDERAL GOVERNMENT AND IS STILL OPEN
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1TO EXAMINATION BY TAXING AUTHORITIES FOR THE PAST THREE YEARS.
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IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt X Line 2
IRS990ScheduleD/TotalBookValueLandBuildingsAmt05041
IRS990ScheduleD/TotalExpensesPerForm990Amt01039582
IRS990ScheduleD/TotalRevenuePerForm990Amt01022737
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01022737
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01039582
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1150000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt046875
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt146875
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt15979
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0KAREN OSHRY
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1BARRY OSHRY
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD OF DIRECTORS WAS GIVEN AN ELECTRONIC COPY OF THE 990 WHICH WAS REVIEWED PRIOR TO FILING THE FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE METHOD OF ACCOUNTING HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION HAD AN INDEPENDENT STUDY TO DETERMINE IF THE OFFICERS SALARY WAS REASONABLE IN COMPARISON WITH OTHER ORGANIZAITONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL INFORMATION REQUESTED CAN BE DIRECTED TO THE ADDRESS OR PHONE NUMBER ON THE IRS FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt XII, Line 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 19
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt0637548
IRS990/TotalAssetsGrp/BOYAmt0616692
IRS990/TotalAssetsGrp/EOYAmt0637548
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalEmployeeCnt02
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0162387
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0877195
IRS990/TotalFunctionalExpensesGrp/TotalAmt01039582
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt048625
IRS990/TotalLiabilitiesEOYAmt086326
IRS990/TotalLiabilitiesGrp/BOYAmt048625
IRS990/TotalLiabilitiesGrp/EOYAmt086326
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0568067
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0551222
IRS990/TotalOtherCompensationAmt0105560
IRS990/TotalProgramServiceExpensesAmt0877195

Document Assets

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Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$637,548
Liabilities
$86,326
Net assets
$551,222
Revenue
$1,022,737
Expenses
$1,039,582
Net income
-$16,845
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.98$0.15$0.84$0.61$0.56$0.05
2024Detailed filing. Detailed filing data is available for this year.$0.92$0.13$0.78$0.90$0.54$0.36
2023Detailed filing. Detailed filing data is available for this year.$0.63$0.20$0.43$0.51$0.45$0.06
2022Detailed filing. Detailed filing data is available for this year.$0.61$0.24$0.37$0.39$0.47$0.08
2021Detailed filing. Detailed filing data is available for this year.$0.49$0.04$0.45$0.32$0.42$0.10
2020Detailed filing. Detailed filing data is available for this year.$0.59$0.04$0.55$0.58$0.57$0.01
2019Detailed filing. Detailed filing data is available for this year.$0.67$0.13$0.54$0.77$0.74$0.03
2018Detailed filing. Detailed filing data is available for this year.$0.50$0.02$0.48$0.72$1.08$0.36
2017Detailed filing. Detailed filing data is available for this year.$0.88$0.04$0.84$0.87$0.87$0.00
2016Detailed filing. Detailed filing data is available for this year.$0.89$0.05$0.84$1.06$0.92$0.14
2015Detailed filing. Detailed filing data is available for this year.$0.76$0.06$0.70$1.17$1.02$0.15
2014Detailed filing. Detailed filing data is available for this year.$0.64$0.09$0.55$1.02$1.04$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.62$0.05$0.57$0.91$0.97$0.06
2012Summary only. Only limited summary data is available for this year.$0.71$0.09$0.63$0.85$0.80$0.05
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.63$0.05$0.58$0.76