Civic Intelligence

Foundation for a Course in Miracles

EIN 13-3168245 • 501(c)3 • Henderson, NV

View Organization Page

Profile

The foundation holds classes and workshops aimed at helping students of a course in miracles to understand the teachings of forgiveness, to integrate its principles into their lives, and to develop a better relationship with the holy spirit.

375 N Stephanie Street Suite 2311Henderson, NV 89014

www.facim.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

14th percentile

0.00x

Higher debt load relative to assets than 14% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

21st percentile

0.03x

Higher debt load relative to revenue than 21% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

11th percentile

-24%

Higher net margin than 11% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

18th percentile

-5.2%

Faster asset growth than 18% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

64th percentile

15%

Faster revenue growth than 64% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets14th percentile

Assets

Down

$6,467,361

Down $351,298 (-5.2%) from 2023

Liabilities

Down

$15,515

Down $6,544 (-30%) from 2023

Net Assets

Down

$6,451,846

Down $344,754 (-5.1%) from 2023

Operations
Liabilities / Revenue21st percentileNet Margin11th percentile

Revenue

Up

$572,312

Up $75,213 (+15%) from 2023

Expenses

Up

$712,157

Up $26,580 (+3.9%) from 2023

Net Income

Up

-$139,845

Up $48,633 (+26%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth18th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $5,738,200Liabilities 2010: $178,864Net Assets 2010: $5,559,3362010Assets 2011: $5,804,238Liabilities 2011: $232,474Net Assets 2011: $5,571,7642011Assets 2012: $5,470,031Liabilities 2012: $197,130Net Assets 2012: $5,272,9012012Assets 2013: $5,008,267Liabilities 2013: $167,041Net Assets 2013: $4,841,2262013Assets 2014: $5,675,779Liabilities 2014: $179,774Net Assets 2014: $5,496,0052014Assets 2015: $5,648,899Liabilities 2015: $104,472Net Assets 2015: $5,544,4272015Assets 2016: $6,250,216Liabilities 2016: $4,057Net Assets 2016: $6,246,1592016Assets 2017: $6,594,201Liabilities 2017: $12,062Net Assets 2017: $6,582,1392017Assets 2018: $6,425,469Liabilities 2018: $17,919Net Assets 2018: $6,407,5502018Assets 2019: $6,054,389Liabilities 2019: $41,553Net Assets 2019: $6,012,8362019Assets 2020: $6,131,057Liabilities 2020: $6,306Net Assets 2020: $6,124,7512020Assets 2021: $7,146,201Liabilities 2021: $5,067Net Assets 2021: $7,141,1342021Assets 2022: $6,935,336Liabilities 2022: $8,332Net Assets 2022: $6,927,0042022Assets 2023: $6,818,659Liabilities 2023: $22,059Net Assets 2023: $6,796,6002023Assets 2024: $6,467,361Liabilities 2024: $15,515Net Assets 2024: $6,451,8462024

Highlighted filing

2024

Assets$6,467,361
Liabilities$15,515
Net Assets$6,451,846
Open 2024 Filing

Operations Trend

Revenue Growth64th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,239,4712010Expenses 2011: $1,221,7022011Expenses 2012: $1,135,2972012Revenue 2013: $635,576Expenses 2013: $1,067,120Net Income 2013: -$431,5442013Revenue 2014: $1,625,537Expenses 2014: $970,456Net Income 2014: $655,0812014Revenue 2015: $881,919Expenses 2015: $833,497Net Income 2015: $48,4222015Revenue 2016: $1,422,649Expenses 2016: $718,059Net Income 2016: $704,5902016Revenue 2017: $1,331,197Expenses 2017: $1,134,225Net Income 2017: $196,9722017Revenue 2018: $971,430Expenses 2018: $859,867Net Income 2018: $111,5632018Revenue 2019: $220,291Expenses 2019: $758,132Net Income 2019: -$537,8412019Revenue 2020: $453,241Expenses 2020: $629,244Net Income 2020: -$176,0032020Revenue 2021: $2,202,230Expenses 2021: $821,134Net Income 2021: $1,381,0962021Revenue 2022: $493,902Expenses 2022: $686,421Net Income 2022: -$192,5192022Revenue 2023: $497,099Expenses 2023: $685,577Net Income 2023: -$188,4782023Revenue 2024: $572,312Expenses 2024: $712,157Net Income 2024: -$139,8452024

Highlighted filing

2024

Revenue$572,312
Expenses$712,157
Net Income-$139,845
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$6,467,361
Liabilities
$15,515
Net assets
$6,451,846
Revenue
$572,312
Expenses
$712,157
Net income
-$139,845
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.47$0.02$6.45$0.57$0.71$0.14
2023Detailed filing. Detailed filing data is available for this year.$6.82$0.02$6.80$0.50$0.69$0.19
2022Detailed filing. Detailed filing data is available for this year.$6.94$0.01$6.93$0.49$0.69$0.19
2021Detailed filing. Detailed filing data is available for this year.$7.15$0.01$7.14$2.20$0.82$1.38
2020Detailed filing. Detailed filing data is available for this year.$6.13$0.01$6.12$0.45$0.63$0.18
2019Detailed filing. Detailed filing data is available for this year.$6.05$0.04$6.01$0.22$0.76$0.54
2018Detailed filing. Detailed filing data is available for this year.$6.43$0.02$6.41$0.97$0.86$0.11
2017Detailed filing. Detailed filing data is available for this year.$6.59$0.01$6.58$1.33$1.13$0.20
2016Summary only. Only limited summary data is available for this year.$6.25$0.00$6.25$1.42$0.72$0.70
2015Summary only. Only limited summary data is available for this year.$5.65$0.10$5.54$0.88$0.83$0.05
2014Summary only. Only limited summary data is available for this year.$5.68$0.18$5.50$1.63$0.97$0.66
2013Detailed filing. Detailed filing data is available for this year.$5.01$0.17$4.84$0.64$1.07$0.43
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.47$0.20$5.27$1.14
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.80$0.23$5.57$1.22
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.74$0.18$5.56$1.24
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 7, 2025
Return Version
2024v5.0
Gross Receipts
$1,414,729
Mission and Program Overview

Mission

The foundation holds classes and workshops aimed at helping students of a course in miracles to understand the teachings of forgiveness, to integrate its principles into their lives, and to develop a better relationship with the holy spirit.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$5,779,849$5,444,661▼ $335,188
Land, Buildings, and Equipment, Net$803,259$770,198▼ $33,061
Cash and Non-Interest-Bearing Accounts$102,219$123,739▲ $21,520
Inventories for Sale or Use$117,648$112,711▼ $4,937
Investments Program Related$15,000$15,000→ $0
Prepaid Expenses and Deferred Charges-$1,052-
Accounts Receivable$684--
Total Assets$6,818,659$6,467,361▼ $351,298
Liabilities
Accounts Payable and Accrued Expenses$22,059$15,515▼ $6,544
Total Liabilities$22,059$15,515▼ $6,544
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$6,796,600$6,451,846▼ $344,754
Total Net Assets Fund Balance$6,796,600$6,451,846▼ $344,754
Total Liabilities and Net Assets / Fund Balance$6,818,659$6,467,361▼ $351,298

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$770,198$407,870$1,178,068
Equipment-$38,053$38,053
Other Land Buildings-$3,555$3,555
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
David SalourPresident/trPT$120,000$12,147$132,147
Mark SalourSecretaryPT$59,170-$59,170

Board Members and Trustees

NameTitle
Alyssa JuskowitzDirector
Kevin MurphyDirector

Highest Paid Contractors

ContractorServicesLocationCompensation
James G MackayContractor10925 SOUTHERN HIGHLANDS PARKWAY, Las Vegas, NV 89141$104,318
Revenue and Support

Revenue Composition

Contributions and Grants
$159,326
Program Service Revenue
$26,573
Investment Income
$231,896
Other Revenue
$154,517
All Other Contributions
$159,326
Change in Net Assets
$-139,845
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$466,010
Other Expenses$246,147
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$219,923--$219,923
Current Officers, Directors, Trustees, and Key Employees$191,317--$191,317
Fees for Services Other$1,137$101,653-$102,790
Payroll Taxes$23,885$5,118-$29,003
Occupancy$25,121$824-$25,945
Other Employee Benefits$25,767--$25,767
Office Expenses$19,137$3,654-$22,791
Depreciation Depletion$22,531--$22,531
Fees for Services Accounting$18,177--$18,177
Fees for Services Legal-$17,091-$17,091
Fees for Service Investment Mgmnt Fees-$12,175-$12,175
Information Technology$11,482--$11,482
Insurance-$7,348-$7,348
Travel$632--$632
Other Expenses$550--$550
Total Functional Expenses$564,294$147,863$0$712,157
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

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Mark SolourBoard MemberDesign ServicesNo$59,170
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 35% controlled entity
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

“Gloria wapnick david salour former pres pres/treas family members gloria wapnick mark salour former pres secretary family members david salour mark salour pres/treas secretary family members”

Form 990, Page 6, Part VI, Line 11B

“No review was or will be conducted.”

Form 990, Page 6, Part VI, Line 19

“AVAILABLE UPON REQUEST.”

Filing and Contact Details

Filer

Filer Name
Foundation for a Course in Miracles
EIN
13-3168245
Phone
9512966261
Address
375 N STEPHANIE STREET SUITE 2311, HENDERSON, NV 89014

Signing Officer

Name
David Salour
Title
President/treasurer
Phone
9512966261
Signed
2025-11-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Salour
Formed
1982
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
3
Employees
7

Preparer

Firm
Rbt Cpas Llp
Address
PO BOX 209 51 SULLIVAN ST, WURTSBORO, NY 12790-8215
Preparer
Jonathan F Rouis CPA
Phone
8458885656
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“The foundation holds classes and workshops aimed at helping students of a course in miracles to understand the teachings of forgiveness, to integrate its principles into their lives, and to develop a better relationship with the holy spirit.”

Form 990, Part IX, Line 11G

“Professional services 0 2,175 0 payroll processing fees 1,077 0 0 translator 60 0 0 outside labor 0 99,478 0 total 1,137 101,653 0”

Financial Statement Notes

Schedule D, Page 2, Part III, Line 4

“The artwork consists of two framed watercolor paintings of hummingbirds by austrian artist hanns hoffmann, a scenic haitian village oil painting on canvas signed by abner dubic, head of christ framed and signed oil painting on canvas by howard chandler christy and ode to joy acrylic painting on round canvas by marion stiebel siciliano. The artwork is held by the organization for decorative purposes only.”

Raw XML AppendixShowing 400 of 407 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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IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt05118
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IRS990/PYContributionsGrantsAmt0132201
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IRS990/ReportLandBuildingEquipmentInd0true
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IRS990/RevenueAmt026573
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0370851
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0967387
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt090686
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IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03173360
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IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt038053
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt03555
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ARTWORK CONSISTS OF TWO FRAMED WATERCOLOR PAINTINGS OF HUMMINGBIRDS BY AUSTRIAN ARTIST HANNS HOFFMANN, A SCENIC HAITIAN VILLAGE OIL PAINTING ON CANVAS SIGNED BY ABNER DUBIC, HEAD OF CHRIST FRAMED AND SIGNED OIL PAINTING ON CANVAS BY HOWARD CHANDLER CHRISTY AND ODE TO JOY ACRYLIC PAINTING ON ROUND CANVAS BY MARION STIEBEL SICILIANO. THE ARTWORK IS HELD BY THE ORGANIZATION FOR DECORATIVE PURPOSES ONLY.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART III, LINE 4
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0MARK SOLOUR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0BOARD MEMBER
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0DESIGN SERVICES
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FOUNDATION HOLDS CLASSES AND WORKSHOPS AIMED AT HELPING STUDENTS OF A COURSE IN MIRACLES TO UNDERSTAND THE TEACHINGS OF FORGIVENESS, TO INTEGRATE ITS PRINCIPLES INTO THEIR LIVES, AND TO DEVELOP A BETTER RELATIONSHIP WITH THE HOLY SPIRIT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GLORIA WAPNICK DAVID SALOUR FORMER PRES PRES/TREAS FAMILY MEMBERS GLORIA WAPNICK MARK SALOUR FORMER PRES SECRETARY FAMILY MEMBERS DAVID SALOUR MARK SALOUR PRES/TREAS SECRETARY FAMILY MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PROFESSIONAL SERVICES 0 2,175 0 PAYROLL PROCESSING FEES 1,077 0 0 TRANSLATOR 60 0 0 OUTSIDE LABOR 0 99,478 0 TOTAL 1,137 101,653 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
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IRS990/USAddress/CityNm0HENDERSON
IRS990/USAddress/StateAbbreviationCd0NV
IRS990/USAddress/ZIPCd089014
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVID SALOUR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT/TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum09512966261
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FOUNDATION FOR A COURSE IN MIRACLES
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ReturnHeader/Filer/USAddress/CityNm0HENDERSON
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ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0141604297
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RBT CPAS LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 209 51 SULLIVAN ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WURTSBORO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0127908215
ReturnHeader/PreparerPersonGrp/PhoneNum08458885656

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