Civic Intelligence

Cistems Inc.

990 • Fiscal year 2017 • EIN 13-2742784

Jun 01, 2016 to May 31, 2017 • Filed on Apr 17, 2018

223 W Foothill Blvd No 2nd FlClaremont, CA 91711

(909) 447-8800

Siviq Scores

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

Liabilities / Assets

100th percentile

21.19x

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

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

93rd percentile

1.96x

Higher debt load relative to revenue than 93% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

10th percentile

-29%

Higher net margin than 10% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

92nd percentile

74%

Faster asset growth than 92% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

69th percentile

18%

Faster revenue growth than 69% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Up

$49,369

Up $20,968 (+74%) from 2016

Net Assets

Down

-$996,702

Down $128,953 (-15%) from 2016

Liabilities

Up

$1,046,071

Up $149,921 (+17%) from 2016

Revenue

Up

$532,571

Up $80,229 (+18%) from 2016

Expenses

Up

$687,224

Up $235,344 (+52%) from 2016

Net Income

Down

-$154,653

Down $155,115 (-33575%) from 2016

Historical Trend

Balance Sheet Trend

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

2017

Assets$49,369
Liabilities$1,046,071
Net Assets-$996,702

Operations Trend

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

2017

Revenue$532,571
Expenses$687,224
Net Income-$154,653
Jump To
Filing Snapshot
Filing Period
Jun 1, 2016 to May 31, 2017
Signed
Apr 17, 2018
Return Version
2016v3.0
Gross Receipts
$532,571
Mission and Program Overview

Mission

Arts and media analysis

Balance Sheet Detail
LineBeginningEndChange
Assets
Loans From Officers Directors$88,298$233,298▲ $145,000
Land, Buildings, and Equipment, Net$43,614$32,145▼ $11,469
Cash and Non-Interest-Bearing Accounts$13,817$17,224▲ $3,407
Total Assets$57,431$49,369▼ $8,062
Liabilities
Other Liabilities$804,158$804,158→ $0
Accounts Payable and Accrued Expenses$7,024$8,615▲ $1,591
Total Liabilities$899,480$1,046,071▲ $146,591
Net Assets / Fund Balance
Total Net Assets Fund Balance$-842,049$-996,702▼ $154,653
Total Liabilities and Net Assets / Fund Balance$57,431$49,369▼ $8,062

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$32,145$71,311-
Leasehold Improvements$0$25,365-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Mary Ann BrussatPresident
Patricia RepinskiVice President
Frederic BrussatTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$34,170
Program Service Revenue
$498,349
Investment Income
$52
Other Revenue
$0
All Other Contributions
$34,170
Change in Net Assets
$-154,653

Audited Revenue Reconciliation

Revenue per Audited Statements
$532,571
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$532,571
Total Revenue per Form 990
$532,571
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$553,864
Salaries, Compensation, and Employee Benefits$133,360
Total Fundraising Expense$7,200
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$88,800-$7,200$96,000
Occupancy$34,608$32,136-$66,744
All Other Expenses$24,491$9,810-$34,301
Other Employee Benefits-$30,829-$30,829
Depreciation Depletion-$11,469-$11,469
Other Expenses$8,976$130-$9,106
Payroll Taxes-$6,531-$6,531
Travel$3,263$2,933-$6,196
Insurance-$4,743-$4,743
Fees for Services Accounting-$3,000-$3,000
Advertising$1,561--$1,561
Total Functional Expenses$578,148$101,876$7,200$687,224

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$687,224
Total Expenses per Audited Statements$687,224
Total Expenses per Form 990$687,224
Expenses Not Reported on Financial Statements$0
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$88,298$233,298▲ $145,000
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
Backup withholding compliance
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 11B

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 Contact Addresses for Officers, Directors, Etc

Mary Ann Brussat - 798 Plymouth Road , Claremont, CA 91711. Frederic Brussat - 798 Plymouth Road, Claremont, CA 91711. Patricia Repinski - 291 West 7th Street, St Paul, MN 55102.

Filing and Contact Details

Filer

Filer Name
Cistems Inc
EIN
13-2742784
Phone
9094478800
Address
223 W Foothill Blvd No 2nd Fl, Claremont, CA 91711

Signing Officer

Name
Mary Ann Brussat
Title
President
Phone
9094478800
Signed
2018-04-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mary Ann Brussat
Formed
1973
Legal Domicile
Ny
Voting Board Members
3
Independent Board Members
0
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 AppendixShowing 400 of 422 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt07024
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt08615
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0Arts and media analysis
IRS990/AdvertisingGrp/ProgramServicesAmt01561
IRS990/AdvertisingGrp/TotalAmt01561
IRS990/AllOtherContributionsAmt034170
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt09810
IRS990/AllOtherExpensesGrp/ProgramServicesAmt024491
IRS990/AllOtherExpensesGrp/TotalAmt034301
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0Mary Ann Brussat
IRS990/BooksInCareOfDetail/PhoneNum09094478800
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0223 W Foothill Blvd 2nd Fl
IRS990/BooksInCareOfDetail/USAddress/CityNm0Claremont
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd091711
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt013817
IRS990/CashNonInterestBearingGrp/EOYAmt017224
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt034170
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt052
IRS990/CYOtherExpensesAmt0553864
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0498349
IRS990/CYRevenuesLessExpensesAmt0-154653
IRS990/CYSalariesCompEmpBnftPaidAmt0133360
IRS990/CYTotalExpensesAmt0687224
IRS990/CYTotalFundraisingExpenseAmt07200
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0532571
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt011469
IRS990/DepreciationDepletionGrp/TotalAmt011469
IRS990/Desc0Spirituality & practice website. Reviews of books, audios and films, interviews and articles about the media, culture, religion, spiritual teachers, and spiritual practices were posted on a website for 2 million visitors.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt0315576
IRS990/FamilyOrBusinessRlnInd01
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt03000
IRS990/FeesForServicesAccountingGrp/TotalAmt03000
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt140.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.00
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/PersonNm0Mary Ann Brussat
IRS990/Form990PartVIISectionAGrp/PersonNm1Frederic Brussat
IRS990/Form990PartVIISectionAGrp/PersonNm2Patricia Repinski
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt2Vice President
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01973
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt03
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0532571
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt04743
IRS990/InsuranceGrp/TotalAmt04743
IRS990/InvestmentIncomeGrp/ExclusionAmt052
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt052
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt013
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt096676
IRS990/LandBldgEquipBasisNetGrp/BOYAmt043614
IRS990/LandBldgEquipBasisNetGrp/EOYAmt032145
IRS990/LandBldgEquipCostOrOtherBssAmt0128821
IRS990/LegalDomicileStateCd0NY
IRS990/LoanOutstandingInd01
IRS990/LoansFromOfficersDirectorsGrp/BOYAmt088298
IRS990/LoansFromOfficersDirectorsGrp/EOYAmt0233298
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0Review of books, films and other resources for spiritual journeys for religious and community groups
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0-842049
IRS990/NetAssetsOrFundBalancesEOYAmt0-996702
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt032136
IRS990/OccupancyGrp/ProgramServicesAmt034608
IRS990/OccupancyGrp/TotalAmt066744
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt030829
IRS990/OtherEmployeeBenefitsGrp/TotalAmt030829
IRS990/OtherExpensesGrp/Desc0Consultants
IRS990/OtherExpensesGrp/Desc1Consultants-eservices
IRS990/OtherExpensesGrp/Desc2Credit card fees
IRS990/OtherExpensesGrp/Desc3Resources
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0295
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1130
IRS990/OtherExpensesGrp/ProgramServicesAmt0207178
IRS990/OtherExpensesGrp/ProgramServicesAmt1193282
IRS990/OtherExpensesGrp/ProgramServicesAmt215989
IRS990/OtherExpensesGrp/ProgramServicesAmt38976
IRS990/OtherExpensesGrp/TotalAmt0207473
IRS990/OtherExpensesGrp/TotalAmt1193282
IRS990/OtherExpensesGrp/TotalAmt215989
IRS990/OtherExpensesGrp/TotalAmt39106
IRS990/OtherLiabilitiesGrp/BOYAmt0804158
IRS990/OtherLiabilitiesGrp/EOYAmt0804158
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt07200
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt088800
IRS990/OtherSalariesAndWagesGrp/TotalAmt096000
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt06531
IRS990/PayrollTaxesGrp/TotalAmt06531
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0Mary Ann Brussat
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0711120
IRS990/ProgramServiceRevenueGrp/BusinessCd1711120
IRS990/ProgramServiceRevenueGrp/BusinessCd2711120
IRS990/ProgramServiceRevenueGrp/BusinessCd3711120
IRS990/ProgramServiceRevenueGrp/Desc0E Course
IRS990/ProgramServiceRevenueGrp/Desc1Review Services
IRS990/ProgramServiceRevenueGrp/Desc2Spiritual Literacy Pro
IRS990/ProgramServiceRevenueGrp/Desc3Miscelleneous income
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0494526
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt12200
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt21399
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3224
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0494526
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt12200
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt21399
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3224
IRS990/ProgSrvcAccomActy2Grp/Desc0Spiritual Literary Project-Support and resources were provided to groups using the DVDs in churches, hospitals, prisons and other settings: sales of DVD's
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt02841
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt01399
IRS990/ProgSrvcAccomActy3Grp/Desc0E-Courses-email educational courses using excerpts from spiritual books and original teachings were distributed to 10,000 subscribers;online Practice Circles were hosted for some courses
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0259731
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0494526
IRS990/ProgSrvcAccomActyOtherGrp/Desc0Miscellaneous income
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt00
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt02424
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0136598
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt040
IRS990/PYOtherExpensesAmt0293557
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0315704
IRS990/PYRevenuesLessExpensesAmt0462
IRS990/PYSalariesCompEmpBnftPaidAmt0158323
IRS990/PYTotalExpensesAmt0451880
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0452342
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-154653
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt034170
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0136598
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0120250
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt019797
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt048753
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0359568
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt052
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt040
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt045
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt032
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt020
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0189
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0498349
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0315664
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0302783
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0431558
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0446726
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01995080
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt052
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt040
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt045
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt032
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt020
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0189
IRS990ScheduleA/InvestmentIncomeCYPct00.00010
IRS990ScheduleA/InvestmentIncomePYPct00.00010
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99990
IRS990ScheduleA/PublicSupportPY509Pct00.99990
IRS990ScheduleA/PublicSupportTotal509Amt02354648
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0532519
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0452262
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0423033
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0451355
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0495479
IRS990ScheduleA/Total509Grp/TotalAmt02354648
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0532571
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0452302
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0423078
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0451387
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0495499
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02354837
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/BookValueAmt032145
IRS990ScheduleD/EquipmentGrp/DepreciationAmt071311
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0103456
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0687224
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt025365
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt025365
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt044249
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1759909
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Deferred benefits
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Deferred payroll
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0532571
IRS990ScheduleD/TotalBookValueLandBuildingsAmt032145
IRS990ScheduleD/TotalExpensesPerForm990Amt0687224
IRS990ScheduleD/TotalLiabilityAmt0804158
IRS990ScheduleD/TotalRevenuePerForm990Amt0532571
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0532571
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0687224
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt0116649
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt1116649
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd10
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BusinessName/BusinessNameLine1Txt0Frederic Brussat
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BusinessName/BusinessNameLine1Txt1Mary Ann Brussat
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd10
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0Working capital
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd1X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd10
IRS990ScheduleL/TotalBalanceDueAmt0233298
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 - 798 Plymouth Road , Claremont, CA 91711. Frederic Brussat - 798 Plymouth Road, Claremont, CA 91711. 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 11b
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 Contact Addresses for Officers, Directors, Etc
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0NY
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt057431
IRS990/TotalAssetsEOYAmt049369
IRS990/TotalAssetsGrp/BOYAmt057431
IRS990/TotalAssetsGrp/EOYAmt049369
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt034170
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt07200
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0101876
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0578148
IRS990/TotalFunctionalExpensesGrp/TotalAmt0687224
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0899480
IRS990/TotalLiabilitiesEOYAmt01046071
IRS990/TotalLiabilitiesGrp/BOYAmt0899480
IRS990/TotalLiabilitiesGrp/EOYAmt01046071
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-842049
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-996702
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt00
IRS990/TotalOtherProgSrvcRevenueAmt02424
IRS990/TotalProgramServiceExpensesAmt0578148
IRS990/TotalProgramServiceRevenueAmt0498349
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt052
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0498349
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0532571
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt057431
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt049369
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt02933
IRS990/TravelGrp/ProgramServicesAmt03263
IRS990/TravelGrp/TotalAmt06196
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0223 W Foothill Blvd 2nd fl
IRS990/USAddress/CityNm0Claremont
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd091711
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0www.spiritualityandpractice.com
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02018-03-14 21:41:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Mary Ann Brussat
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09094478800
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-04-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CISTEMS INC
ReturnHeader/Filer/BusinessNameControlTxt0CIST
ReturnHeader/Filer/EIN0132742784
ReturnHeader/Filer/PhoneNum09094478800
ReturnHeader/Filer/USAddress/AddressLine1Txt0223 W Foothill Blvd No 2nd Fl
ReturnHeader/Filer/USAddress/CityNm0Claremont

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

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
2017Detailed filing. Detailed filing data is available for this year.$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