Civic Intelligence

Cistems Inc.

990 • Fiscal year 2014 • EIN 13-2742784

Jun 01, 2013 to May 31, 2014 • Filed on Apr 15, 2015

Organization Profilewww.spiritualityand practice.com
15 West 24th StreetClaremont, CA 10010

(212) 691-5240

Siviq Scores

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

Liabilities / Assets

100th percentile

39.04x

Higher debt load relative to assets than 100% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

97th percentile

1.99x

Higher debt load relative to revenue than 97% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

31st percentile

-4.6%

Higher net margin than 31% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

93rd percentile

$52,083

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 11.5% of source-year revenue.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

9th percentile

-46%

Faster asset growth than 9% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

77th percentile

29%

Faster revenue growth than 77% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2012 to 2014

Balance Sheet
Liabilities / Assets100th percentile

Assets

Down

$23,051

Down $17,119 (-43%) from 2013

Net Assets

Down

-$876,870

Down $24,543 (-2.9%) from 2013

Liabilities

Up

$899,921

Up $7,424 (+0.8%) from 2013

Revenue And Expenses
Liabilities / Revenue97th percentileNet Margin31st percentile

Revenue

$451,387

No earlier filing loaded for comparison.

Expenses

Up

$471,928

Up $11,642 (+2.5%) from 2013

Net Income

-$20,541

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth9th percentile

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

$2.0M$1.0M$0-$1.0M-$2.0MAssets 2010: $7,420Liabilities 2010: $894,650Net Assets 2010: -$887,2302010Assets 2011: $17,746Liabilities 2011: $903,219Net Assets 2011: -$885,4732011Assets 2012: $16,701Liabilities 2012: $914,610Net Assets 2012: -$897,9092012Assets 2013: $40,170Liabilities 2013: $892,497Net Assets 2013: -$852,3272013Assets 2014: $23,051Liabilities 2014: $899,921Net Assets 2014: -$876,8702014Assets 2015: $27,454Liabilities 2015: $895,665Net Assets 2015: -$868,2112015Assets 2016: $28,401Liabilities 2016: $896,150Net Assets 2016: -$867,7492016Assets 2017: $49,369Liabilities 2017: $1,046,071Net Assets 2017: -$996,7022017Assets 2018: $294,558Liabilities 2018: $1,239,583Net Assets 2018: -$945,0252018Assets 2019: $20,253Liabilities 2019: $1,089,576Net Assets 2019: -$1,069,3232019Assets 2020: $490,993Liabilities 2020: $796,754Net Assets 2020: -$305,7612020Assets 2021: $281,508Liabilities 2021: $569,009Net Assets 2021: -$287,5012021Assets 2022: $28,148Liabilities 2022: $302,903Net Assets 2022: -$274,7552022Assets 2023: $17,092Liabilities 2023: $337,902Net Assets 2023: -$320,8102023Assets 2024: $66,138Liabilities 2024: $748,566Net Assets 2024: -$682,4282024

Highlighted filing

2014

Assets$23,051
Liabilities$899,921
Net Assets-$876,870
Open 2014 Filing

Operations Trend

Revenue Growth77th percentile

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

$1.5M$1.0M$500K$0-$500KRevenue 2010: $261,655Expenses 2010: $307,331Net Income 2010: -$45,6762010Expenses 2011: $415,0732011Revenue 2012: $273,191Expenses 2012: $285,626Net Income 2012: -$12,4352012Expenses 2013: $460,2862013Revenue 2014: $451,387Expenses 2014: $471,928Net Income 2014: -$20,5412014Revenue 2015: $423,078Expenses 2015: $424,752Net Income 2015: -$1,6742015Revenue 2016: $452,342Expenses 2016: $451,880Net Income 2016: $4622016Revenue 2017: $532,571Expenses 2017: $687,224Net Income 2017: -$154,6532017Revenue 2018: $559,608Expenses 2018: $513,439Net Income 2018: $46,1692018Revenue 2019: $442,347Expenses 2019: $566,645Net Income 2019: -$124,2982019Revenue 2020: $1,279,767Expenses 2020: $537,138Net Income 2020: $742,6292020Revenue 2021: $835,401Expenses 2021: $817,141Net Income 2021: $18,2602021Revenue 2022: $1,089,060Expenses 2022: $1,016,314Net Income 2022: $72,7462022Revenue 2023: $847,138Expenses 2023: $893,193Net Income 2023: -$46,0552023Revenue 2024: $311,317Expenses 2024: $672,935Net Income 2024: -$361,6182024

Highlighted filing

2014

Revenue$451,387
Expenses$471,928
Net Income-$20,541
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2013 to May 31, 2014
Signed
Apr 15, 2015
Return Version
2013v4.0
Gross Receipts
$451,387
Mission and Program Overview

Mission

Arts and media analysis

Balance Sheet Detail
LineBeginningEndChange
Assets
Loans From Officers Directors$88,298$88,298→ $0
Cash and Non-Interest-Bearing Accounts$33,239$13,786▼ $19,453
Land, Buildings, and Equipment, Net$9,265$9,265→ $0
Total Assets$42,504$23,051▼ $19,453
Liabilities
Other Liabilities$804,158$804,158→ $0
Accounts Payable and Accrued Expenses$6,377$7,465▲ $1,088
Total Liabilities$898,833$899,921▲ $1,088
Net Assets / Fund Balance
Total Net Assets Fund Balance$-856,329$-876,870▼ $20,541
Total Liabilities and Net Assets / Fund Balance$42,504$23,051▼ $19,453

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$9,265$66,148$75,413
Compensation and Service Providers
Top Officer Pay93rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Frederic BrussatTreasurerFT$52,083$52,083
Mary Ann BrussatPresidentFT$52,083$52,083

Board Members and Trustees

NameTitle
Patricia RepinskiVice President
Revenue and Support

Revenue Composition

Contributions and Grants
$19,797
Program Service Revenue
$431,558
Investment Income
$32
Other Revenue
$0
All Other Contributions
$19,797
Change in Net Assets
$-20,541
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$287,761
Salaries, Compensation, and Employee Benefits$184,167
Total Fundraising Expense$11,639
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$87,500$6,250$10,416$104,166
Other Salaries and Wages$55,112--$55,112
Occupancy$36,000--$36,000
All Other Expenses$24,863$168-$25,031
Other Employee Benefits$12,664--$12,664
Payroll Taxes$10,268$734$1,223$12,225
Other Expenses$11,602$20,422-$11,602
Office Expenses$4,318--$4,318
Travel$4,218--$4,218
Fees for Services Accounting$1,798$1,798-$3,596
Advertising$2,919--$2,919
Insurance$2,838--$2,838
Fees for Services Legal-$1,780-$1,780
Conferences and Meetings$535--$535
Total Functional Expenses$429,137$31,152$11,639$471,928
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$88,298$88,298→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred payroll$759,909
Deferred benefits$44,249
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
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 2

“Frederic Brussat and Mary Ann Brussat are married couple”

Form 990, Part VI, Section B, line 11

“The company provides a copy of the 990 for review to all board members for review”

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

“The Corporation consistenly monitors and enforces compliance with conflict of interest policy”

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

“Compensation is reviewed by independent people”

Form 990, Part VI, Section C, line 19

“The company makes available the governing documents, conflict of interest policy and financial statements available to the public upon written request”

Form 990, Part VII

“Mary Ann Brussat - 15 West 24th street, New York, NY 10010. Frederic Brussat - 15 West 24th Street, New York, NY 10010. Patricia Repinski - 291 West 7th Street, St Paul, MN 55102.”

Filing and Contact Details

Filer

EIN
13-2742784
Phone
2126915240

Signing Officer

Name
Mary Ann Brussat
Title
President
Phone
2126915240
Signed
2015-04-15

Organization Details

Principal Officer
Mary Ann Brussat
Formed
1973
Legal Domicile
Ny
Voting Board Members
3
Independent Board Members
1
Employees
0
Volunteers
0

Preparer

Phone
5167414334
Supplemental Narrative

Additional Explanations

Form 990, Part V, Line 13A

“NY”

Raw XML AppendixShowing 400 of 401 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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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0273172
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0416765
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0261616
IRS990ScheduleA/Total509Grp/TotalAmt01898387
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0451387
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0495499
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0273191
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0416830
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0261655
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01898562
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt09265
IRS990ScheduleD/EquipmentGrp/DepreciationAmt066148
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt075413
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt044249
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1759909
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Deferred benefits
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Deferred payroll
IRS990ScheduleD/TotalBookValueLandBuildingsAmt09265
IRS990ScheduleD/TotalLiabilityAmt0804158
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt088298
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BusinessName/BusinessNameLine10Frederic & Mary Ann Brussat
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0Working capital
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd00
IRS990ScheduleL/TotalBalanceDueAmt088298
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Frederic Brussat and Mary Ann Brussat are married couple
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The company provides a copy of the 990 for review to all board members for review
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Corporation consistenly monitors and enforces compliance with conflict of interest policy
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Compensation is reviewed by independent people
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The company makes available the governing documents, conflict of interest policy and financial statements available to the public upon written request
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Mary Ann Brussat - 15 West 24th street, New York, NY 10010. Frederic Brussat - 15 West 24th Street, New York, NY 10010. Patricia Repinski - 291 West 7th Street, St Paul, MN 55102.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part V, Line 13a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VII
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0NY
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt042504
IRS990/TotalAssetsEOYAmt023051
IRS990/TotalAssetsGrp/BOYAmt042504
IRS990/TotalAssetsGrp/EOYAmt023051
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt019797
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt011639
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt031152
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0429137
IRS990/TotalFunctionalExpensesGrp/TotalAmt0471928
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0898833
IRS990/TotalLiabilitiesEOYAmt0899921
IRS990/TotalLiabilitiesGrp/BOYAmt0898833
IRS990/TotalLiabilitiesGrp/EOYAmt0899921
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-856329
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-876870
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt025146
IRS990/TotalProgramServiceExpensesAmt0429137
IRS990/TotalProgramServiceRevenueAmt0431558
IRS990/TotalReportableCompFromOrgAmt0104166
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0431590
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0451387
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt042504
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt023051
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt04218
IRS990/TravelGrp/TotalAmt04218
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1015 West 24th Street
IRS990/USAddress/City0New York
IRS990/USAddress/State0NY
IRS990/USAddress/ZIPCode010010
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt01
IRS990/WebsiteAddressTxt0www.spiritualityand practice.com
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Mary Ann Brussat
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02126915240
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-04-15
ReturnHeader/Filer/BusinessName/BusinessNameLine10CISTEMS INC
ReturnHeader/Filer/BusinessNameControlTxt0CIST
ReturnHeader/Filer/EIN0132742784
ReturnHeader/Filer/PhoneNum02126915240
ReturnHeader/Filer/USAddress/AddressLine1015 WEST 24TH STREET
ReturnHeader/Filer/USAddress/City0NEW YORK
ReturnHeader/Filer/USAddress/State0NY
ReturnHeader/Filer/USAddress/ZIPCode010010
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0112912204
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10Edward L Manowitz CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10300 Garden City Plaza 326
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0Garden City
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode011530
ReturnHeader/PreparerPersonGrp/PhoneNum05167414334
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02015-04-15T13:57:23-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-06-01
ReturnHeader/TaxPeriodEndDt02014-05-31

Document Assets

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Filings

Displayed year

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

Open filing
Assets
$23,051
Liabilities
$899,921
Net assets
-$876,870
Revenue
$451,387
Expenses
$471,928
Net income
-$20,541
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.07$0.75$0.68$0.31$0.67$0.36
2023Detailed filing. Detailed filing data is available for this year.$0.02$0.34$0.32$0.85$0.89$0.05
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.03$0.30$0.27$1.09$1.02$0.07
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.28$0.57$0.29$0.84$0.82$0.02
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.49$0.80$0.31$1.28$0.54$0.74
2019Detailed filing. Detailed filing data is available for this year.$0.02$1.09$1.07$0.44$0.57$0.12
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.29$1.24$0.95$0.56$0.51$0.05
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.05$1.05$1.00$0.53$0.69$0.15
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.03$0.90$0.87$0.45$0.45$0.00
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.03$0.90$0.87$0.42$0.42$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.02$0.90$0.88$0.45$0.47$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.04$0.89$0.85$0.46
2012Summary only. Only limited summary data is available for this year.$0.02$0.91$0.90$0.27$0.29$0.01
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.02$0.90$0.89$0.42
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.01$0.89$0.89$0.26$0.31$0.05