Civic Intelligence

Cistems Inc.

990 • Fiscal year 2021 • EIN 13-2742784

Jun 01, 2020 to May 31, 2021 • Filed on Apr 18, 2022

Organization Profilewww.spiritualityandpractice.com
223 West Foothill Blvd 2nd FClaremont, CA 91711

(909) 447-8800

Siviq Scores

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

Liabilities / Assets

98th percentile

2.02x

Higher debt load relative to assets than 98% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

88th percentile

0.68x

Higher debt load relative to revenue than 88% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Net Margin

32nd percentile

2.2%

Higher net margin than 32% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

82nd percentile

$80,000

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 9.6% of source-year revenue.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Asset Growth

3rd percentile

-43%

Faster asset growth than 3% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

10th percentile

-35%

Faster revenue growth than 10% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets98th percentile

Assets

Down

$281,508

Down $209,485 (-43%) from 2020

Net Assets

Up

-$287,501

Up $18,260 (+6.0%) from 2020

Liabilities

Down

$569,009

Down $227,745 (-29%) from 2020

Revenue And Expenses
Liabilities / Revenue88th percentileNet Margin32nd percentile

Revenue

Down

$835,401

Down $444,366 (-35%) from 2020

Expenses

Up

$817,141

Up $280,003 (+52%) from 2020

Net Income

Down

$18,260

Down $724,369 (-98%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth3rd 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

2021

Assets$281,508
Liabilities$569,009
Net Assets-$287,501
Open 2021 Filing

Operations Trend

Revenue Growth10th 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

2021

Revenue$835,401
Expenses$817,141
Net Income$18,260
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2020 to May 31, 2021
Signed
Apr 18, 2022
Return Version
2020v4.0
Gross Receipts
$835,401
Mission and Program Overview

Mission

Arts and media analysis

Balance Sheet Detail
LineBeginningEndChange
Assets
Loans From Officers Directors$295,298$295,298→ $0
Cash and Non-Interest-Bearing Accounts$481,968$276,360▼ $205,608
Land, Buildings, and Equipment, Net$9,025$3,198▼ $5,827
Accounts Receivable-$1,950-
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$490,993$281,508▼ $209,485
Other Assets Total-$0-
Liabilities
Deferred Revenue$456,655$261,255▼ $195,400
Other Liabilities$44,249--
Accounts Payable and Accrued Expenses$552$12,456▲ $11,904
Total Liabilities$796,754$569,009▼ $227,745
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-305,761$-287,501▲ $18,260
Total Net Assets Fund Balance$-305,761$-287,501▲ $18,260
Total Liabilities and Net Assets / Fund Balance$490,993$281,508▼ $209,485

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$112,940-$112,940
Leasehold Improvements$-109,742$135,107$25,365
Compensation and Service Providers
Top Officer Pay82nd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Frederic BrussatTreasurerFT$80,000$80,000
Mary Ann BrussatPresidentFT$80,000$80,000
Jonathan EllenbyExecutive DirectorFT$26,000$26,000
Revenue and Support

Revenue Composition

Contributions and Grants
$266,628
Program Service Revenue
$568,529
Investment Income
$244
Other Revenue
$0
All Other Contributions
$266,628
Change in Net Assets
$18,260
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$480,042
Salaries, Compensation, and Employee Benefits$337,099
Total Fundraising Expense$10,500
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$157,500$18,000$10,500$186,000
Other Salaries and Wages$88,675$11,625-$100,300
Occupancy$63,458$10,000-$73,458
All Other Expenses$32,326$24,796-$57,122
Other Employee Benefits-$33,485-$33,485
Other Expenses$18,840$369-$18,840
Payroll Taxes-$17,314-$17,314
Payment Travel Entrtnmnt Publicly Ofcl$1,822--$1,822
Insurance-$1,328-$1,328
Fees for Services Accounting-$686-$686
Total Functional Expenses$687,253$119,388$10,500$817,141
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$295,298$295,298→ $0
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

“No review was or will be conducted.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
CIStems Inc
EIN
13-2742784
Phone
9094478800
Address
223 West Foothill Blvd 2nd F, Claremont, CA 91711

Signing Officer

Name
Mary Ann Brussat
Title
President
Signed
2022-04-18
Discuss with paid preparer
Yes

Organization Details

Legal Domicile
Ny
Voting Board Members
3
Independent Board Members
0
Employees
5

Preparer

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

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

“OTHER PROGRAM SERVICES 4: Other programs”

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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OTHER PROGRAM SERVICES 4: Other programs
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 4d: Other Program Services Description
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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ReturnHeader/BuildTS02022-09-23 18:48:47Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0Mary Ann Brussat
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Edward L Manowitz CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0300 Garden City Plz Ste 326
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Garden City
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$281,508
Liabilities
$569,009
Net assets
-$287,501
Revenue
$835,401
Expenses
$817,141
Net income
$18,260
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
2021Detailed filing. Detailed filing data is available for this year.$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