Civic Intelligence

Cistems Inc.

990 • Fiscal year 2020 • EIN 13-2742784

Jun 01, 2019 to May 31, 2020 • Filed on Apr 14, 2021

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

97th percentile

1.62x

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

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

80th percentile

0.62x

Higher debt load relative to revenue than 80% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

92nd percentile

58%

Higher net margin than 92% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

37th percentile

$0

Higher top officer pay than 37% of similar nonprofits.

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

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

100th percentile

2324%

Faster asset growth than 100% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

96th percentile

189%

Faster revenue growth than 96% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$490,993

Up $470,740 (+2324%) from 2019

Net Assets

Up

-$305,761

Up $763,562 (+71%) from 2019

Liabilities

Down

$796,754

Down $292,822 (-27%) from 2019

Revenue

Up

$1,279,767

Up $837,420 (+189%) from 2019

Expenses

Down

$537,138

Down $29,507 (-5.2%) from 2019

Net Income

Up

$742,629

Up $866,927 (+697%) from 2019

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

2020

Assets$490,993
Liabilities$796,754
Net Assets-$305,761

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

2020

Revenue$1,279,767
Expenses$537,138
Net Income$742,629
Jump To
Filing Snapshot
Filing Period
Jun 1, 2019 to May 31, 2020
Signed
Apr 14, 2021
Return Version
2019v5.1
Gross Receipts
$1,279,767
Mission and Program Overview

Mission

Arts and media analysis

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$14,263$481,968▲ $467,705
Loans From Officers Directors$188,298$295,298▲ $107,000
Land, Buildings, and Equipment, Net$18,959$9,025▼ $9,934
Total Assets$33,222$490,993▲ $457,771
Liabilities
Deferred Revenue$83,681$456,655▲ $372,974
Other Liabilities$804,158$44,249▼ $759,909
Accounts Payable and Accrued Expenses$5,475$552▼ $4,923
Total Liabilities$1,081,612$796,754▼ $284,858
Net Assets / Fund Balance
Total Net Assets Fund Balance$-1,048,390$-305,761▲ $742,629
Total Liabilities and Net Assets / Fund Balance$33,222$490,993▲ $457,771

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$9,025$103,915-
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
$225,558
Program Service Revenue
$293,870
Investment Income
$147
Other Revenue
$760,192
All Other Contributions
$225,558
Change in Net Assets
$742,629
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$323,649
Salaries, Compensation, and Employee Benefits$213,489
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$163,662$12,900-$176,562
Occupancy$61,908$10,452-$72,360
All Other Expenses$15,110$15,995-$31,105
Other Employee Benefits-$28,347-$28,347
Other Expenses$1,444$9,564-$11,008
Depreciation Depletion$9,934--$9,934
Payroll Taxes-$8,580-$8,580
Fees for Services Accounting-$4,751-$4,751
Insurance-$2,182-$2,182
Travel-$1,815-$1,815
Advertising$432--$432
Total Functional Expenses$440,666$96,472$0$537,138
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$188,298$295,298▲ $107,000
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
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 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 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
2021-04-14
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

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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0559215
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0532519
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0452262
IRS990ScheduleA/Total509Grp/TotalAmt02505691
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0519858
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0442347
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0559395
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0532571
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0452302
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02506473
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/BookValueAmt09025
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0103915
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0112940
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt025365
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt025365
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt044249
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Deferred benefits
IRS990ScheduleD/TotalBookValueLandBuildingsAmt09025
IRS990ScheduleD/TotalLiabilityAmt044249
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt0147649
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt1147649
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/OriginalPrincipalAmt0147649
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt1147649
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd10
IRS990ScheduleL/TotalBalanceDueAmt0295298
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/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt033222
IRS990/TotalAssetsEOYAmt0490993
IRS990/TotalAssetsGrp/BOYAmt033222
IRS990/TotalAssetsGrp/EOYAmt0490993
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0225558
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt096472
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0440666
IRS990/TotalFunctionalExpensesGrp/TotalAmt0537138
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01081612
IRS990/TotalLiabilitiesEOYAmt0796754
IRS990/TotalLiabilitiesGrp/BOYAmt01081612
IRS990/TotalLiabilitiesGrp/EOYAmt0796754
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-1048390
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-305761
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt085968
IRS990/TotalOtherProgSrvcRevenueAmt0794
IRS990/TotalProgramServiceExpensesAmt0440666
IRS990/TotalProgramServiceRevenueAmt0293870
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01054209
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01279767
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt033222
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0490993
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt01815
IRS990/TravelGrp/TotalAmt01815
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/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Mary Ann Brussat
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09094478800
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-04-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CISTEMS INC
ReturnHeader/Filer/BusinessNameControlTxt0CIST
ReturnHeader/Filer/EIN0132742784
ReturnHeader/Filer/PhoneNum09094478800
ReturnHeader/Filer/USAddress/AddressLine1Txt0223 W Foothill Blvd No 2nd Fl

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
2020Detailed filing. Detailed filing data is available for this year.$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