Civic Intelligence

Cistems Inc.

990 • Fiscal year 2018 • EIN 13-2742784

Jun 01, 2017 to May 31, 2018 • Filed on Apr 13, 2019

Organization Profilewww.spiritualityandpractice.com
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

99th percentile

4.21x

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

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

94th percentile

2.22x

Higher debt load relative to revenue than 94% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

61st percentile

8.3%

Higher net margin than 61% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

50th percentile

$0

Higher top officer pay than 50% of similar nonprofits.

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

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

99th percentile

497%

Faster asset growth than 99% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

52nd percentile

5.1%

Faster revenue growth than 52% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets99th percentile

Assets

Up

$294,558

Up $245,189 (+497%) from 2017

Net Assets

Up

-$945,025

Up $51,677 (+5.2%) from 2017

Liabilities

Up

$1,239,583

Up $193,512 (+18%) from 2017

Revenue And Expenses
Liabilities / Revenue94th percentileNet Margin61st percentile

Revenue

Up

$559,608

Up $27,037 (+5.1%) from 2017

Expenses

Down

$513,439

Down $173,785 (-25%) from 2017

Net Income

Up

$46,169

Up $200,822 (+130%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth99th 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

2018

Assets$294,558
Liabilities$1,239,583
Net Assets-$945,025
Open 2018 Filing

Operations Trend

Revenue Growth52nd 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

2018

Revenue$559,608
Expenses$513,439
Net Income$46,169
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2017 to May 31, 2018
Signed
Apr 13, 2019
Return Version
2017v2.2
Gross Receipts
$559,608
Mission and Program Overview

Mission

Arts and media analysis

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$17,225$261,410▲ $244,185
Loans From Officers Directors$233,298$176,298▼ $57,000
Land, Buildings, and Equipment, Net$37,652$33,148▼ $4,504
Total Assets$54,877$294,558▲ $239,681
Liabilities
Other Liabilities$804,158$804,158→ $0
Deferred Revenue-$254,959-
Accounts Payable and Accrued Expenses$8,615$4,168▼ $4,447
Total Liabilities$1,046,071$1,239,583▲ $193,512
Net Assets / Fund Balance
Total Net Assets Fund Balance$-991,194$-945,025▲ $46,169
Total Liabilities and Net Assets / Fund Balance$54,877$294,558▲ $239,681

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$33,148$103,413-
Compensation and Service Providers
Top Officer Pay50th percentile

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$132,150
Program Service Revenue
$427,278
Investment Income
$180
Other Revenue
$0
All Other Contributions
$132,150
Change in Net Assets
$46,169
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$347,008
Salaries, Compensation, and Employee Benefits$166,431
Total Fundraising Expense$6,693
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$123,309-$5,629$128,938
Occupancy$60,918$15,311$595$76,824
Other Employee Benefits-$29,058-$29,058
All Other Expenses$18,295$5,675$469$24,439
Other Expenses$5,842$7,421-$13,263
Depreciation Depletion-$12,244-$12,244
Payroll Taxes-$8,435-$8,435
Fees for Services Accounting$2,950$1,641-$4,591
Travel-$4,406-$4,406
Advertising$475--$475
Insurance-$412-$412
Royalties-$400-$400
Total Functional Expenses$421,420$85,326$6,693$513,439
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$233,298$176,298▼ $57,000
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
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
2019-04-13
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 Appendix392 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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IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0136561
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt044249
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1759909
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Deferred benefits
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Deferred payroll
IRS990ScheduleD/TotalBookValueLandBuildingsAmt033148
IRS990ScheduleD/TotalLiabilityAmt0804158
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt088149
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt188149
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/LoanPurposeTxt1working capital
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd1X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd10
IRS990ScheduleL/TotalBalanceDueAmt0176298
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/TotalAssetsBOYAmt054877
IRS990/TotalAssetsEOYAmt0294558
IRS990/TotalAssetsGrp/BOYAmt054877
IRS990/TotalAssetsGrp/EOYAmt0294558
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0132150
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt06693
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt085326
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0421420
IRS990/TotalFunctionalExpensesGrp/TotalAmt0513439
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01046071
IRS990/TotalLiabilitiesEOYAmt01239583
IRS990/TotalLiabilitiesGrp/BOYAmt01046071
IRS990/TotalLiabilitiesGrp/EOYAmt01239583
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-991194
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-945025
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0421420
IRS990/TotalProgramServiceRevenueAmt0427278
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0180
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0427278
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0559608
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt054877
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0294558
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt04406
IRS990/TravelGrp/TotalAmt04406
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/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Mary Ann Brussat
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09094478800
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-04-13
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
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd091711
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId038E47A1E7916045F50807DCD18D3CF8272207D68
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId038E47A1E7916045F50807DCD18D3CF8272207D68
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0173.239.38.164
ReturnHeader/FilingSecurityInformation/IPDt02019-04-13
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ED
ReturnHeader/FilingSecurityInformation/IPTm017:20:56
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/ReturnTs02019-04-13T16:26:09-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-06-01
ReturnHeader/TaxPeriodEndDt02018-05-31
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$294,558
Liabilities
$1,239,583
Net assets
-$945,025
Revenue
$559,608
Expenses
$513,439
Net income
$46,169
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
2018Detailed filing. Detailed filing data is available for this year.$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