Civic Intelligence

Iaa Educational Program Inc

990 • Fiscal year 2014 • EIN 13-3085900

Jul 01, 2013 to Jun 30, 2014 • Filed on Jan 29, 2015

747 Third Avenue 2nd FloorNew York, NY 10017

(646) 722-2613

Siviq Scores

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

Liabilities / Assets

86th percentile

0.37x

Higher debt load relative to assets than 86% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

95th percentile

0.91x

Higher debt load relative to revenue than 95% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

48th percentile

2.3%

Higher net margin than 48% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2014

Asset Growth

47th percentile

0.5%

Faster asset growth than 47% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

65th percentile

12%

Faster revenue growth than 65% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Assets

Up

$413,653

Up $1,964 (+0.5%) from 2013

Net Assets

Up

$261,579

Up $3,875 (+1.5%) from 2013

Liabilities

Down

$152,074

Down $1,911 (-1.2%) from 2013

Revenue

Up

$167,023

Up $18,477 (+12%) from 2013

Expenses

Up

$163,148

Up $5,518 (+3.5%) from 2013

Net Income

Up

$3,875

Up $12,959 (+143%) from 2013

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.0M$500K$0Assets 2010: $247,545Liabilities 2010: $64,132Net Assets 2010: $183,4132010Assets 2011: $386,976Liabilities 2011: $165,905Net Assets 2011: $221,0712011Assets 2012: $421,960Liabilities 2012: $155,172Net Assets 2012: $266,7882012Assets 2013: $411,689Liabilities 2013: $153,985Net Assets 2013: $257,7042013Assets 2014: $413,653Liabilities 2014: $152,074Net Assets 2014: $261,5792014Assets 2015: $454,610Liabilities 2015: $152,222Net Assets 2015: $302,3882015Assets 2016: $502,244Liabilities 2016: $152,791Net Assets 2016: $349,4532016Assets 2017: $407,271Liabilities 2017: $1,250Net Assets 2017: $406,0212017Assets 2018: $475,462Liabilities 2018: $0Net Assets 2018: $475,4622018Assets 2019: $541,097Liabilities 2019: $0Net Assets 2019: $541,0972019Assets 2020: $613,306Liabilities 2020: $1,750Net Assets 2020: $611,5562020Assets 2021: $686,333Liabilities 2021: $0Net Assets 2021: $686,3332021Assets 2022: $756,507Liabilities 2022: $0Net Assets 2022: $756,5072022Assets 2023: $833,929Liabilities 2023: $2,130Net Assets 2023: $831,7992023Assets 2024: $922,332Liabilities 2024: $5,381Net Assets 2024: $916,9512024

Highlighted filing

2014

Assets$413,653
Liabilities$152,074
Net Assets$261,579

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KExpenses 2010: $416,5452010Expenses 2011: $305,5172011Revenue 2012: $239,371Expenses 2012: $193,654Net Income 2012: $45,7172012Revenue 2013: $148,546Expenses 2013: $157,630Net Income 2013: -$9,0842013Revenue 2014: $167,023Expenses 2014: $163,148Net Income 2014: $3,8752014Revenue 2015: $162,549Expenses 2015: $121,740Net Income 2015: $40,8092015Revenue 2016: $162,300Expenses 2016: $115,235Net Income 2016: $47,0652016Revenue 2017: $175,653Expenses 2017: $119,085Net Income 2017: $56,5682017Revenue 2018: $141,931Expenses 2018: $72,490Net Income 2018: $69,4412018Revenue 2019: $99,015Expenses 2019: $33,380Net Income 2019: $65,6352019Revenue 2020: $82,745Expenses 2020: $12,290Net Income 2020: $70,4552020Revenue 2021: $81,409Expenses 2021: $8,882Net Income 2021: $72,5272021Revenue 2022: $82,358Expenses 2022: $12,184Net Income 2022: $70,1742022Revenue 2023: $82,817Expenses 2023: $7,525Net Income 2023: $75,2922023Revenue 2024: $93,825Expenses 2024: $8,673Net Income 2024: $85,1522024

Highlighted filing

2014

Revenue$167,023
Expenses$163,148
Net Income$3,875
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Jan 29, 2015
Return Version
2013v4.0
Gross Receipts
$167,023
Mission and Program Overview

Mission

To educate and promote advertising.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$17,750$51,750▲ $34,000
Cash and Non-Interest-Bearing Accounts$80,587$44,747▼ $35,840
Savings and Temporary Cash Investments$15,123$7,132▼ $7,991
Total Assets$411,689$413,653▲ $1,964
Other Assets Total$298,229$310,024▲ $11,795
Liabilities
Other Liabilities$151,978$151,978→ $0
Accounts Payable and Accrued Expenses$2,007$96▼ $1,911
Total Liabilities$153,985$152,074▼ $1,911
Net Assets / Fund Balance
Unrestricted Net Assets$257,704$261,579▲ $3,875
Total Net Assets Fund Balance$257,704$261,579▲ $3,875
Total Liabilities and Net Assets / Fund Balance$411,689$413,653▲ $1,964

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$310,024--
Compensation and Service Providers
Revenue and Support

Revenue Composition

Contributions and Grants
$72,000
Program Service Revenue
$95,000
Investment Income
$23
Other Revenue
$0
All Other Contributions
$72,000
Change in Net Assets
$3,875
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$97,017
Salaries, Compensation, and Employee Benefits$66,131
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$33,491$16,496-$49,987
Payroll Taxes$10,816$5,328-$16,144
Fees for Services Accounting$1,759$866-$2,625
Other Expenses$573$282-$855
Total Functional Expenses$122,676$40,472$0$163,148
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Related Party$151,978
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
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
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, Section B, Line 11

Management reviews form 990 for accuracy and approves its filing.

Form 990, Part VI, Section C, Line 19

Information is available upon request.

Filing and Contact Details

Filer

EIN
13-3085900
Phone
6467222613

Signing Officer

Name
Michael Lee
Title
Executive Director
Phone
2125571133
Signed
2015-01-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Lee
Formed
2003
Legal Domicile
Ny
Voting Board Members
62
Independent Board Members
62
Employees
0
Volunteers
0

Preparer

Preparer
Robert L Stein CPA
Phone
2127193046
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The executive committe has oversight of the review of the financial statements and the selection of the accountant.

Financial Statement Notes

PART X, LINE 2:

Management evaluated the tax positions for the education program and concluded that the organization had taken no uncertain tax positions that require adjustments to the consolidated financial statements to comply with the provisions of this guidance.

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IRS990/Form990PartVIISectionAGrp/PersonNm12MASAAKI LI
IRS990/Form990PartVIISectionAGrp/PersonNm13MICHAEL KARNIG
IRS990/Form990PartVIISectionAGrp/PersonNm14GLENN HANSEN
IRS990/Form990PartVIISectionAGrp/PersonNm15PAWEL KOWALEWSKI
IRS990/Form990PartVIISectionAGrp/PersonNm16REGINALD D LARYEA
IRS990/Form990PartVIISectionAGrp/PersonNm17MAX PALLA
IRS990/Form990PartVIISectionAGrp/PersonNm18BERNARD PETIT
IRS990/Form990PartVIISectionAGrp/PersonNm19ILONA POCSIK
IRS990/Form990PartVIISectionAGrp/PersonNm20SAMI RAFFOUL
IRS990/Form990PartVIISectionAGrp/PersonNm21ELIZABETH REINHARD
IRS990/Form990PartVIISectionAGrp/PersonNm22DANI RICHA
IRS990/Form990PartVIISectionAGrp/PersonNm23TAKAYUKI SHIMIZU
IRS990/Form990PartVIISectionAGrp/PersonNm24ANITA STEWART
IRS990/Form990PartVIISectionAGrp/PersonNm25EDOARDO TEODORO BRIOSCHI
IRS990/Form990PartVIISectionAGrp/PersonNm26ALAN B CAMPBELL
IRS990/Form990PartVIISectionAGrp/PersonNm27ROMIE CHEN
IRS990/Form990PartVIISectionAGrp/PersonNm28RICHARD DAVIES
IRS990/Form990PartVIISectionAGrp/PersonNm29HERVE DE CLERCK
IRS990/Form990PartVIISectionAGrp/PersonNm30OLIVIER DE MONTCHENU
IRS990/Form990PartVIISectionAGrp/PersonNm31JOSEPH GHOSSOUB
IRS990/Form990PartVIISectionAGrp/PersonNm32GEORGE GREEN
IRS990/Form990PartVIISectionAGrp/PersonNm33HEATHER LEEMBRUGGEN
IRS990/Form990PartVIISectionAGrp/PersonNm34LANCE DE MASI
IRS990/Form990PartVIISectionAGrp/PersonNm35RTS MASLI
IRS990/Form990PartVIISectionAGrp/PersonNm36ANDREW MCLEAN
IRS990/Form990PartVIISectionAGrp/PersonNm37CARLA R MICHELOTTI
IRS990/Form990PartVIISectionAGrp/PersonNm38SORAB MISTRY
IRS990/Form990PartVIISectionAGrp/PersonNm39MARCIO MOREIRA
IRS990/Form990PartVIISectionAGrp/PersonNm40JOHN MORRIS
IRS990/Form990PartVIISectionAGrp/PersonNm41MAJD SULEIMAN
IRS990/Form990PartVIISectionAGrp/PersonNm42MUSTAPHA TABBA
IRS990/Form990PartVIISectionAGrp/PersonNm43ILDIKO TAKACS
IRS990/Form990PartVIISectionAGrp/PersonNm44FELIX TATARU
IRS990/Form990PartVIISectionAGrp/PersonNm45TEODORA TENCHEVA
IRS990/Form990PartVIISectionAGrp/PersonNm46MICHAEL TOEDMAN
IRS990/Form990PartVIISectionAGrp/PersonNm47MEHMET A YALCINDAG
IRS990/Form990PartVIISectionAGrp/PersonNm48LOULA ZAKLAMA
IRS990/Form990PartVIISectionAGrp/PersonNm49ZEMAN ZHANG
IRS990/Form990PartVIISectionAGrp/PersonNm50RANIL DE SILVA
IRS990/Form990PartVIISectionAGrp/PersonNm51TALAL TAHA DHULAYMI
IRS990/Form990PartVIISectionAGrp/PersonNm52JULIE DUMKE
IRS990/Form990PartVIISectionAGrp/PersonNm53ALAN DUNACHIE
IRS990/Form990PartVIISectionAGrp/PersonNm54LUIS DUTELOO
IRS990/Form990PartVIISectionAGrp/PersonNm55BORIS L EREMIN
IRS990/Form990PartVIISectionAGrp/PersonNm56JUNJI NARITA
IRS990/Form990PartVIISectionAGrp/PersonNm57DONALD NEKMAN
IRS990/Form990PartVIISectionAGrp/PersonNm58SHAHAR NOOR
IRS990/Form990PartVIISectionAGrp/PersonNm59JOHN O'MALLEY
IRS990/Form990PartVIISectionAGrp/PersonNm60FERNANDO OCANA
IRS990/Form990PartVIISectionAGrp/PersonNm61TOSHIAKI OGASAWARA
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt170
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt180
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt190
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt200
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt210
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt220
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt230
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt240
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt250
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt260
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt270
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt280
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt290
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt300
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt310
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt320
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt330
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt340
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt350
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt360
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt370
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt380
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt390
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt400
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt410
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt420
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt430
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt440
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt450
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt460
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt470
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt480
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt490
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt500
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt510
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt520
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt530
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt540
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt550
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt560
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt570
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt580
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt590
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt600
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt610
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt170
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt180
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt190
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt200
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt210
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt220

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$9.22$0.05$9.17$0.94$0.09$0.85
2023Detailed filing. Detailed filing data is available for this year.$8.34$0.02$8.32$0.83$0.08$0.75
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.57$0.00$7.57$0.82$0.12$0.70
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.86$0.00$6.86$0.81$0.09$0.73
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.13$0.02$6.12$0.83$0.12$0.70
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.41$0.00$5.41$0.99$0.33$0.66
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.75$0.00$4.75$1.42$0.72$0.69
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.07$0.01$4.06$1.76$1.19$0.57
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.02$1.53$3.49$1.62$1.15$0.47
2015Detailed filing. Detailed filing data is available for this year.$4.55$1.52$3.02$1.63$1.22$0.41
2014Detailed filing. Detailed filing data is available for this year.$4.14$1.52$2.62$1.67$1.63$0.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.12$1.54$2.58$1.49$1.58$0.09
2012Summary only. Only limited summary data is available for this year.$4.22$1.55$2.67$2.39$1.94$0.46
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.87$1.66$2.21$3.06
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.48$0.64$1.83$4.17