Civic Intelligence

Cistems Inc.

990 • Fiscal year 2015 • EIN 13-2742784

Jun 01, 2014 to May 31, 2015 • Filed on Apr 16, 2016

Organization Profilewww.spiritualityand practice.com
15 West 24th StreetNew York, NY 10010

(212) 691-5240

Siviq Scores

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

Liabilities / Assets

99th percentile

32.62x

Higher debt load relative to assets than 99% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

97th percentile

2.12x

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

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

39th percentile

-0.4%

Higher net margin than 39% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

93rd percentile

$52,083

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 12.3% of source-year revenue.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

71st percentile

19%

Faster asset growth than 71% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

38th percentile

-6.3%

Faster revenue growth than 38% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets99th percentile

Assets

Up

$27,454

Up $4,403 (+19%) from 2014

Net Assets

Up

-$868,211

Up $8,659 (+1.0%) from 2014

Liabilities

Down

$895,665

Down $4,256 (-0.5%) from 2014

Revenue And Expenses
Liabilities / Revenue97th percentileNet Margin39th percentile

Revenue

Down

$423,078

Down $28,309 (-6.3%) from 2014

Expenses

Down

$424,752

Down $47,176 (-10.0%) from 2014

Net Income

Up

-$1,674

Up $18,867 (+92%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth71st 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

2015

Assets$27,454
Liabilities$895,665
Net Assets-$868,211
Open 2015 Filing

Operations Trend

Revenue Growth38th 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

2015

Revenue$423,078
Expenses$424,752
Net Income-$1,674
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2014 to May 31, 2015
Signed
Apr 16, 2016
Return Version
2014v6.0
Gross Receipts
$423,078
Mission and Program Overview

Mission

Arts and media analysis

Balance Sheet Detail
LineBeginningEndChange
Assets
Loans From Officers Directors$88,298$88,298→ $0
Land, Buildings, and Equipment, Net$14,583$14,583→ $0
Cash and Non-Interest-Bearing Accounts$13,786$12,871▼ $915
Total Assets$28,369$27,454▼ $915
Liabilities
Other Liabilities$804,158$804,158→ $0
Accounts Payable and Accrued Expenses$2,450$3,209▲ $759
Total Liabilities$894,906$895,665▲ $759
Net Assets / Fund Balance
Total Net Assets Fund Balance$-866,537$-868,211▼ $1,674
Total Liabilities and Net Assets / Fund Balance$28,369$27,454▼ $915

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$14,583$70,976-
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
$120,250
Program Service Revenue
$302,783
Investment Income
$45
Other Revenue
$0
All Other Contributions
$120,250
Change in Net Assets
$-1,674
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$226,563
Salaries, Compensation, and Employee Benefits$198,189
Total Fundraising Expense$11,576
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$83,334$10,416$10,416$104,166
Other Salaries and Wages$71,613--$71,613
Occupancy$54,200--$54,200
All Other Expenses$23,619--$23,619
Payroll Taxes$9,281$1,160$1,160$11,601
Other Employee Benefits$10,809--$10,809
Travel$7,285--$7,285
Other Expenses$6,510$21,934-$6,510
Insurance$3,561--$3,561
Fees for Services Accounting-$2,906-$2,906
Advertising$1,849--$1,849
Conferences and Meetings$518--$518
Fees for Services Legal-$494-$494
Total Functional Expenses$376,266$36,910$11,576$424,752
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

Filer Name
Cistems Inc
EIN
13-2742784
Phone
2126915240
Address
15 WEST 24TH STREET, NEW YORK, NY 10010

Signing Officer

Name
Mary Ann Brussat
Title
President
Phone
2126915240
Signed
2016-04-16

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

Firm
Edward L Manowitz CPA PC
Address
300 Garden City Plaza 326, Garden City, NY 11530
Phone
5167414334
Supplemental Narrative

Additional Explanations

Form 990, Part V, Line 13A

“NY”

Raw XML Appendix395 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/TotalAmt02059804
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0423078
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0451387
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0495499
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0273191
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0416830
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02059985
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/BookValueAmt014583
IRS990ScheduleD/EquipmentGrp/DepreciationAmt070976
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt085559
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt044249
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1759909
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Deferred benefits
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Deferred payroll
IRS990ScheduleD/TotalBookValueLandBuildingsAmt014583
IRS990ScheduleD/TotalLiabilityAmt0804158
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt088298
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BusinessName/BusinessNameLine1Txt0Frederic & 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/TotalAssetsBOYAmt028369
IRS990/TotalAssetsEOYAmt027454
IRS990/TotalAssetsGrp/BOYAmt028369
IRS990/TotalAssetsGrp/EOYAmt027454
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0120250
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt011576
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt036910
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0376266
IRS990/TotalFunctionalExpensesGrp/TotalAmt0424752
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0894906
IRS990/TotalLiabilitiesEOYAmt0895665
IRS990/TotalLiabilitiesGrp/BOYAmt0894906
IRS990/TotalLiabilitiesGrp/EOYAmt0895665
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-866537
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-868211
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt0160
IRS990/TotalOtherProgSrvcRevenueAmt03170
IRS990/TotalProgramServiceExpensesAmt0376266
IRS990/TotalProgramServiceRevenueAmt0302783
IRS990/TotalReportableCompFromOrgAmt0104166
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0302828
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0423078
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt028369
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt027454
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt07285
IRS990/TravelGrp/TotalAmt07285
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt015 West 24th Street
IRS990/USAddress/CityNm0New York
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd010010
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt01
IRS990/WebsiteAddressTxt0www.spiritualityand practice.com
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02016-08-17 19:52:53Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Mary Ann Brussat
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02126915240
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-04-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CISTEMS INC
ReturnHeader/Filer/BusinessNameControlTxt0CIST
ReturnHeader/Filer/EIN0132742784
ReturnHeader/Filer/PhoneNum02126915240
ReturnHeader/Filer/USAddress/AddressLine1Txt015 WEST 24TH STREET
ReturnHeader/Filer/USAddress/CityNm0NEW YORK
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd010010
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0112912204
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Edward L Manowitz CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0300 Garden City Plaza 326
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Garden City
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd011530
ReturnHeader/PreparerPersonGrp/PhoneNum05167414334
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02016-04-16T12:48:38-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-06-01
ReturnHeader/TaxPeriodEndDt02015-05-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$27,454
Liabilities
$895,665
Net assets
-$868,211
Revenue
$423,078
Expenses
$424,752
Net income
-$1,674
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
2015Detailed filing. Detailed filing data is available for this year.$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