Civic Intelligence

The Swedish Program in Organizational Studies and Public Policy Inc

990 • Fiscal year 2023 • EIN 04-2973109

Jun 01, 2022 to May 31, 2023 • Filed on Jan 15, 2024

2766 Furbeck RoadAltamont, NY 12009

(315) 737-0123

Siviq Scores

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

Liabilities / Assets

86th percentile

0.38x

Higher debt load relative to assets than 86% of similar nonprofits.

2023 filings • NTEE Q • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

82nd percentile

0.21x

Higher debt load relative to revenue than 82% of similar nonprofits.

2023 filings • NTEE Q • $1M-$5M nonprofits • Source year 2023

Net Margin

79th percentile

23%

Higher net margin than 79% of similar nonprofits.

2023 filings • NTEE Q • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

99th percentile

$507,571

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 16.2% of source-year revenue.

2023 filings • NTEE Q • $1M-$5M nonprofits • Source year 2023

Asset Growth

91st percentile

108%

Faster asset growth than 91% of similar nonprofits.

2023 filings • NTEE Q • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

68th percentile

32%

Faster revenue growth than 68% of similar nonprofits.

2023 filings • NTEE Q • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$1,688,756

Up $877,694 (+108%) from 2022

Net Assets

Up

$1,046,558

Up $686,747 (+191%) from 2022

Liabilities

Up

$642,198

Up $190,947 (+42%) from 2022

Revenue

Up

$3,129,475

Up $765,013 (+32%) from 2022

Expenses

Up

$2,414,855

Up $280,953 (+13%) from 2022

Net Income

Up

$714,620

Up $484,060 (+210%) from 2022

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MAssets 2010: $266,057Liabilities 2010: $417,339Net Assets 2010: -$151,2822010Assets 2011: $386,055Liabilities 2011: $268,957Net Assets 2011: $117,0982011Assets 2012: $182,218Liabilities 2012: $256,080Net Assets 2012: -$73,8622012Assets 2013: $323,009Liabilities 2013: $346,371Net Assets 2013: -$23,3622013Assets 2014: $1,110,879Liabilities 2014: $1,297,639Net Assets 2014: -$186,7602014Assets 2015: $1,444,541Liabilities 2015: $1,562,799Net Assets 2015: -$118,2582015Assets 2016: $1,836,439Liabilities 2016: $1,298,039Net Assets 2016: $538,4002016Assets 2017: $2,605,327Liabilities 2017: $1,689,981Net Assets 2017: $915,3462017Assets 2018: $2,743,782Liabilities 2018: $1,474,831Net Assets 2018: $1,268,9512018Assets 2019: $2,440,558Liabilities 2019: $1,031,981Net Assets 2019: $1,408,5772019Assets 2020: $1,659,737Liabilities 2020: $317,908Net Assets 2020: $1,341,8292020Assets 2021: $616,303Liabilities 2021: $418,649Net Assets 2021: $197,6542021Assets 2022: $811,062Liabilities 2022: $451,251Net Assets 2022: $359,8112022Assets 2023: $1,688,756Liabilities 2023: $642,198Net Assets 2023: $1,046,5582023Assets 2024: $2,273,353Liabilities 2024: $584,635Net Assets 2024: $1,688,7182024Assets 2025: $3,659,973Liabilities 2025: $1,710,978Net Assets 2025: $1,948,9952025

Highlighted filing

2023

Assets$1,688,756
Liabilities$642,198
Net Assets$1,046,558

Operations Trend

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

$4.0M$2.0M$0-$2.0MExpenses 2010: $1,199,6072010Expenses 2011: $1,891,0272011Expenses 2012: $1,687,1172012Revenue 2013: $2,257,076Expenses 2013: $2,225,098Net Income 2013: $31,9782013Revenue 2014: $1,732,992Expenses 2014: $1,862,100Net Income 2014: -$129,1082014Revenue 2015: $1,860,830Expenses 2015: $1,813,660Net Income 2015: $47,1702015Revenue 2016: $2,802,866Expenses 2016: $2,161,700Net Income 2016: $641,1662016Revenue 2017: $2,506,350Expenses 2017: $2,154,722Net Income 2017: $351,6282017Revenue 2018: $2,975,426Expenses 2018: $2,644,699Net Income 2018: $330,7272018Revenue 2019: $2,959,794Expenses 2019: $2,766,714Net Income 2019: $193,0802019Revenue 2020: $2,136,636Expenses 2020: $2,150,103Net Income 2020: -$13,4672020Revenue 2021: $291,933Expenses 2021: $1,488,403Net Income 2021: -$1,196,4702021Revenue 2022: $2,364,462Expenses 2022: $2,133,902Net Income 2022: $230,5602022Revenue 2023: $3,129,475Expenses 2023: $2,414,855Net Income 2023: $714,6202023Revenue 2024: $3,084,158Expenses 2024: $2,655,551Net Income 2024: $428,6072024Revenue 2025: $2,912,389Expenses 2025: $2,610,511Net Income 2025: $301,8782025

Highlighted filing

2023

Revenue$3,129,475
Expenses$2,414,855
Net Income$714,620
Jump To
Filing Snapshot
Filing Period
Jun 1, 2022 to May 31, 2023
Signed
Jan 15, 2024
Return Version
2022v5.0
Gross Receipts
$3,586,931
Mission and Program Overview

Mission

To teach the values of global citizenship effectively preparing students to address the political, economic, social, technological, and artistic issues of the 21st century.

Administer a study abroad program for college students studying at the stockholm school of economics.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$372,009$432,158▲ $60,149
Cash and Non-Interest-Bearing Accounts$374,474$374,556▲ $82
Investments Other Securities-$335,560-
Savings and Temporary Cash Investments-$312,949-
Prepaid Expenses and Deferred Charges$27,134$63,026▲ $35,892
Accounts Receivable$21,248$0▼ $21,248
Land, Buildings, and Equipment, Net$16,197$12,228▼ $3,969
Total Assets$811,062$1,688,756▲ $877,694
Other Assets Total$0$158,279▲ $158,279
Liabilities
Deferred Revenue$241,189$313,003▲ $71,814
Other Liabilities$0$199,079▲ $199,079
Accounts Payable and Accrued Expenses$210,062$130,116▼ $79,946
Total Liabilities$451,251$642,198▲ $190,947
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$359,811$1,046,558▲ $686,747
Total Net Assets Fund Balance$359,811$1,046,558▲ $686,747
Total Liabilities and Net Assets / Fund Balance$811,062$1,688,756▲ $877,694

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$7,991$74,728$82,719
Equipment$4,237$26,198$30,435
Other Assets Org$158,279--
Other Securities$127,436--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2022$390,360$701,242▼ $10,935$0$1,080,667
2021$235,940$275,010▼ $20,590$100,000$390,360
2020$1,494,335$206▲ $107,895$1,366,496$235,940
2019$1,434,735$250,000▲ $9,600$200,000$1,494,335
2018$1,403,966$400,000▲ $9,339$378,570$1,434,735
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dr Kenneth S WagnerExecutive Director and PreFT$316,609$190,962$507,571

Board Members and Trustees

NameTitle
Amelia PooleTrustee
Dr Anthony MagistraleTrustee
James KettererTrustee
Dr David ParisTrustee/secretary
Dr Eugene TobinTrustee/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,088,621
Investment Income
$9,067
Other Revenue
$31,787
Change in Net Assets
$714,620

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,123,541
Revenue Not Reported on Financial Statements
$5,934
Revenue Not Reported on Form 990
$-14,062
Total Revenue per Audited Statements
$3,109,479
Total Revenue per Form 990
$3,129,475
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,234,334
Salaries, Compensation, and Employee Benefits$1,180,521
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$409,960$137,900-$547,860
Current Officers, Directors, Trustees, and Key Employees$84,365$253,094-$337,459
Pension Plan Contributions$88,107$58,186-$146,293
Payroll Taxes$47,833$31,588-$79,421
Other Employee Benefits$41,850$27,638-$69,488
Occupancy$55,002$14,400-$69,402
Travel$64,608--$64,608
Advertising$63,552--$63,552
All Other Expenses$52,038$8,322-$60,360
Fees for Services Accounting$29,359$29,359-$58,718
Conferences and Meetings$5,715$51,428-$57,143
Other Expenses$48,883--$48,883
Office Expenses$41,538--$41,538
Insurance-$31,767-$31,767
Fees for Services Legal$3,324$3,324-$6,648
Fees for Service Investment Mgmnt Fees$5,934--$5,934
Depreciation Depletion$3,970--$3,970
Fees for Services Other$1,169$1,169-$2,338
Total Functional Expenses$1,766,680$648,175$0$2,414,855

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$2,414,855
Expenses per Audited Statements$2,408,921
Total Expenses per Audited Statements$2,408,921
Expenses Not Reported on Financial Statements$5,934
Expenses Not Reported on Form 990$0
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
Operating Lease$158,779
Deposits$40,300
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 8B

Minutes of all meetings of the board are maintained.

Form 990, Part VI, Section B, Line 11B

Our formal policy is to distribute a draft copy of the complete form 990 and all attachments to the board of trustees in advance of a board meeting. The board reviews, questions, comments, and provides any other feedback or suggested amendments to the president.

Form 990, Part VI, Section B, Line 12C

Each trustee, officer, and key person shall annually sign and submit to the secretary of the corporation a statement which affirms such person: (a) has received a copy of this policy, (b) has read and understands the policy, and (c) has agreed to comply with the policy.

Form 990, Part VI, Section B, Line 15A

The board of trustees reviews the salary of the president and uses comparable data from other non-profits as well as compensation data from the bureau of labor statistics. In addition, a biennial compensation audit is performed by an accounting firm and presented to the board of trustees.

Form 990, Part VI, Section C, Line 18

Form 990 is published on the guidestar website which is accessible to the public and available upon request. Form 1023 and irs determination letter are available on the new york attorney general website upon request.

Form 990, Part VI, Section C, Line 19

Governing documents and the conflict of interest policy are made available to the public upon request. Audited financial statements are available upon request and are included on new york general website.

Filing and Contact Details

Filer

Filer Name
The Swedish Program in Organizational
EIN
04-2973109
Phone
3157370123
Address
2766 FURBECK ROAD, ALTAMONT, NY 12009

Signing Officer

Name
Kenneth S Wagner
Title
President
Phone
3157370123
Signed
2024-01-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kenneth S Wagner
Formed
1987
Legal Domicile
Ny
Voting Board Members
6
Independent Board Members
5
Employees
3
Volunteers
5

Preparer

Firm
JOHNSON O'CONNOR FERON & CARUCCI LLP
Address
101 EDGEWATER DRIVE SUITE 210, WAKEFIELD, MA 01880
Preparer
Giso Joseph
Phone
7819143400
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Foreign currency translation adjustment -13,811.

Form 990, Page 12, Part XII, Line 2C

The oversight process of the audit and selecting of independent accountant has not changed from the prior year.

Financial Statement Notes

PART X, LINE 2:

The organization is a not-for-profit charitable organization exempt from federal, new york and california income taxes as an educational institution under section 501(c)(3) of the internal revenue code and related sections of the state tax codes. However, the organization is subject to tax on income from any unrelated business activities the organization regularly reviews and evaluates its tax positions taken in its filed returns and recognizes the benefit from a tax position only if it is more likely than not that the position would be sustained upon audit based solely on the technical merits of the tax position. The organization accrues interest and penalties on uncertain tax positions as a component of the provision for income taxes. Management evaluated the organization's tax positions and concluded that the organization has no material uncertainties in income taxes. The organization files federal, new york and california tax returns. The statute of limitations for these jurisdictions is generally three years. The organization had no returns under examination as of may 31, 2023.

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IRS990/NetUnrlzdGainsLossesInvstAmt0-14062
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0359811
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01046558
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt014400
IRS990/OccupancyGrp/ProgramServicesAmt055002
IRS990/OccupancyGrp/TotalAmt069402
IRS990/OfficeExpensesGrp/ProgramServicesAmt041538
IRS990/OfficeExpensesGrp/TotalAmt041538
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
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IRS990/OtherChangesInNetAssetsAmt0-13811
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt027638
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt041850
IRS990/OtherEmployeeBenefitsGrp/TotalAmt069488
IRS990/OtherExpensesGrp/Desc0STUDENT HOUSING COSTS
IRS990/OtherExpensesGrp/Desc1FOOD ALLOWANCE
IRS990/OtherExpensesGrp/Desc2STUDY TRIP EXPENSE
IRS990/OtherExpensesGrp/Desc3ORIENTATION
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IRS990/OtherExpensesGrp/ProgramServicesAmt1138410
IRS990/OtherExpensesGrp/ProgramServicesAmt2107713
IRS990/OtherExpensesGrp/ProgramServicesAmt348883
IRS990/OtherExpensesGrp/TotalAmt0473350
IRS990/OtherExpensesGrp/TotalAmt1138410
IRS990/OtherExpensesGrp/TotalAmt2107713
IRS990/OtherExpensesGrp/TotalAmt348883
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherLiabilitiesGrp/EOYAmt0199079
IRS990/OtherRevenueMiscGrp/BusinessCd0611600
IRS990/OtherRevenueMiscGrp/Desc0MISC REVENUE MONTHLY P
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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt031787
IRS990/OtherRevenueTotalAmt031787
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0137900
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0409960
IRS990/OtherSalariesAndWagesGrp/TotalAmt0547860
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt031588
IRS990/PayrollTaxesGrp/ProgramServicesAmt047833
IRS990/PayrollTaxesGrp/TotalAmt079421
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt058186
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt088107
IRS990/PensionPlanContributionsGrp/TotalAmt0146293
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt027134
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt063026
IRS990/PrincipalOfficerNm0KENNETH S WAGNER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/Desc0TUITION FEES
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt03088621
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0121124
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt089356
IRS990/PYOtherExpensesAmt0985713
IRS990/PYOtherRevenueAmt043056
IRS990/PYProgramServiceRevenueAmt02110926
IRS990/PYRevenuesLessExpensesAmt0230560
IRS990/PYSalariesCompEmpBnftPaidAmt01148189
IRS990/PYTotalExpensesAmt02133902
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02364462
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0714620
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt03088621
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0312949
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BoardDesignatedBalanceEOYPct01.00000
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0390360
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt0701242
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt01080667
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-10935
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt00
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0235940
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt0275010
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0390360
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-20590
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt0100000
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt01494335
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt0206
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0235940
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0107895
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt01366496
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt01434735
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt0250000
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt01494335
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt09600
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt0200000
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt01403966
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt0400000
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt01434735
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt09339
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt0378570
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt04237
IRS990ScheduleD/EquipmentGrp/DepreciationAmt026198
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt030435
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt05934
IRS990ScheduleD/ExpensesSubtotalAmt02408921
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt05934
IRS990ScheduleD/InvestmentExpensesNotIncldAmt05934
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-14062
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0158279
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0RIGHT OF USE ASSETS - OPERATING LEASES
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt07991
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt074728
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt082719
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0158779
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt140300
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OPERATING LEASE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DEPOSITS
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0102348
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt1105776
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt2127436
IRS990ScheduleD/OtherSecuritiesGrp/Desc0INTERNATIONAL EQUITY FUND
IRS990ScheduleD/OtherSecuritiesGrp/Desc1LARGE CAP FUND
IRS990ScheduleD/OtherSecuritiesGrp/Desc2MULTI-ASSET ACCUMULATION FUND
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd1F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd2F
IRS990ScheduleD/RevenueNotReportedAmt0-14062
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt05934
IRS990ScheduleD/RevenueSubtotalAmt03123541
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS A NOT-FOR-PROFIT CHARITABLE ORGANIZATION EXEMPT FROM FEDERAL, NEW YORK AND CALIFORNIA INCOME TAXES AS AN EDUCATIONAL INSTITUTION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND RELATED SECTIONS OF THE STATE TAX CODES. HOWEVER, THE ORGANIZATION IS SUBJECT TO TAX ON INCOME FROM ANY UNRELATED BUSINESS ACTIVITIES THE ORGANIZATION REGULARLY REVIEWS AND EVALUATES ITS TAX POSITIONS TAKEN IN ITS FILED RETURNS AND RECOGNIZES THE BENEFIT FROM A TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE POSITION WOULD BE SUSTAINED UPON AUDIT BASED SOLELY ON THE TECHNICAL MERITS OF THE TAX POSITION. THE ORGANIZATION ACCRUES INTEREST AND PENALTIES ON UNCERTAIN TAX POSITIONS AS A COMPONENT OF THE PROVISION FOR INCOME TAXES. MANAGEMENT EVALUATED THE ORGANIZATION'S TAX POSITIONS AND CONCLUDED THAT THE ORGANIZATION HAS NO MATERIAL UNCERTAINTIES IN INCOME TAXES. THE ORGANIZATION FILES FEDERAL, NEW YORK AND CALIFORNIA TAX RETURNS. THE STATUTE OF LIMITATIONS FOR THESE JURISDICTIONS IS GENERALLY THREE YEARS. THE ORGANIZATION HAD NO RETURNS UNDER EXAMINATION AS OF MAY 31, 2023.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt012228
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0158279
IRS990ScheduleD/TotalBookValueSecuritiesAmt0335560
IRS990ScheduleD/TotalExpensesPerForm990Amt02414855
IRS990ScheduleD/TotalLiabilityAmt0199079
IRS990ScheduleD/TotalRevenuePerForm990Amt03129475
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03109479
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02408921
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE PROGRAMS NONDISCRIMINATION POLICY IS PRINTED IN ITS BROCHURE AND ON THE APPLICATION FORM.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/Form990OfOtherOrganizationsInd0X
IRS990ScheduleJ/IndependentConsultantInd0X
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990ScheduleJ/PaymentsForUseOfResidenceInd0X
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0316609
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt0155500
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt016262
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt019200
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0DR KENNETH S WAGNER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR AND PRE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0507571
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.66$1.71$1.95$2.91$2.61$0.30
2024Detailed filing. Detailed filing data is available for this year.$2.27$0.58$1.69$3.08$2.66$0.43
2023Detailed filing. Detailed filing data is available for this year.$1.69$0.64$1.05$3.13$2.41$0.71
2022Detailed filing. Detailed filing data is available for this year.$0.81$0.45$0.36$2.36$2.13$0.23
2021Detailed filing. Detailed filing data is available for this year.$0.62$0.42$0.20$0.29$1.49$1.20
2020Detailed filing. Detailed filing data is available for this year.$1.66$0.32$1.34$2.14$2.15$0.01
2019Detailed filing. Detailed filing data is available for this year.$2.44$1.03$1.41$2.96$2.77$0.19
2018Detailed filing. Detailed filing data is available for this year.$2.74$1.47$1.27$2.98$2.64$0.33
2017Detailed filing. Detailed filing data is available for this year.$2.61$1.69$0.92$2.51$2.15$0.35
2016Detailed filing. Detailed filing data is available for this year.$1.84$1.30$0.54$2.80$2.16$0.64
2015Detailed filing. Detailed filing data is available for this year.$1.44$1.56$0.12$1.86$1.81$0.05
2014Detailed filing. Detailed filing data is available for this year.$1.11$1.30$0.19$1.73$1.86$0.13
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.32$0.35$0.02$2.26$2.23$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.18$0.26$0.07$1.69
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.39$0.27$0.12$1.89
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.27$0.42$0.15$1.20