Civic Intelligence

Foundation for a Course in Miracles Inc.

990 • Fiscal year 2013 • EIN 13-3168245

Jan 01, 2013 to Dec 31, 2013 • Filed on Aug 12, 2014

Organization Profilewww.facim.org

View Organization Page

41397 Buecking DriveHenderson, NV 92590

(951) 296-6261

Siviq Scores

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

Liabilities / Assets

25th percentile

0.03x

Higher debt load relative to assets than 25% of similar nonprofits.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2013

Liabilities / Revenue

57th percentile

0.26x

Higher debt load relative to revenue than 57% of similar nonprofits.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2013

Net Margin

4th percentile

-68%

Higher net margin than 4% of similar nonprofits.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2013

Top Officer Pay

47th percentile

$101,659

Higher top officer pay than 47% of similar nonprofits.

Top officer pay equals 16.0% of source-year revenue.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2013

Asset Growth

11th percentile

-8.4%

Faster asset growth than 11% of similar nonprofits.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Balance Sheet
Liabilities / Assets25th percentile

Assets

Down

$5,008,267

Down $461,764 (-8.4%) from 2012

Net Assets

Down

$4,841,226

Down $431,675 (-8.2%) from 2012

Liabilities

Down

$167,041

Down $30,089 (-15%) from 2012

Revenue And Expenses
Liabilities / Revenue57th percentileNet Margin4th percentile

Revenue

$635,576

No earlier filing loaded for comparison.

Expenses

Down

$1,067,120

Down $68,177 (-6.0%) from 2012

Net Income

-$431,544

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth11th percentile

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

$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

2013

Assets$5,008,267
Liabilities$167,041
Net Assets$4,841,226
Open 2013 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income across loaded years, with this 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

2013

Revenue$635,576
Expenses$1,067,120
Net Income-$431,544
Open 2013 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Aug 12, 2014
Return Version
2013v3.0
Gross Receipts
$1,253,406
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.

To teach A Course in Miracles by means of classes, workshops and seminars

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$5,272,901$4,841,226▼ $431,675
Land, Buildings, and Equipment, Net$2,431,385$2,368,166▼ $63,219
Investments in Publicly Traded Securities$2,468,146$2,059,324▼ $408,822
Inventories for Sale or Use$356,574$357,760▲ $1,186
Cash and Non-Interest-Bearing Accounts$57,588$76,457▲ $18,869
Accounts Receivable$82,928$66,840▼ $16,088
Savings and Temporary Cash Investments$10,778$40,829▲ $30,051
Intangible Assets$59,132$35,391▼ $23,741
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$5,470,031$5,008,267▼ $461,764
Other Assets Total$3,500$3,500→ $0
Liabilities
Accounts Payable and Accrued Expenses$109,702$93,718▼ $15,984
Deferred Revenue$70,226$56,330▼ $13,896
Other Liabilities$17,202$16,993▼ $209
Total Liabilities$197,130$167,041▼ $30,089
Net Assets / Fund Balance
Total Net Assets Fund Balance$5,272,901$4,841,226▼ $431,675
Total Liabilities and Net Assets / Fund Balance$5,470,031$5,008,267▼ $461,764

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,284,649$575,745$1,860,394
Land$1,069,624-$1,069,624
Equipment$13,893$186,202$200,095
Compensation and Service Providers
Top Officer Pay47th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Kenneth Wapnick-deceased 122713PresidentFT$101,659$101,659
Gloria WapnickVice-PresidentPT$20,856$20,856
Revenue and Support

Revenue Composition

Contributions and Grants
$232,464
Program Service Revenue
$136,263
Investment Income
$24,308
Other Revenue
$242,541
All Other Contributions
$232,464
Change in Net Assets
$-431,544
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$653,852
Other Expenses$413,268
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$376,895--$376,895
Current Officers, Directors, Trustees, and Key Employees$122,515--$122,515
Depreciation Depletion$79,513--$79,513
Insurance$73,168--$73,168
Pension Plan Contributions$71,590--$71,590
Occupancy$44,606--$44,606
Other Employee Benefits$43,036--$43,036
All Other Expenses$42,250--$42,250
Payroll Taxes$39,816--$39,816
Other Expenses$16,779--$16,779
Fees for Services Legal$11,989--$11,989
Information Technology$9,024--$9,024
Office Expenses$8,476--$8,476
Fees for Services Accounting$7,200--$7,200
Travel$2,922--$2,922
Fees for Services Management$2,220--$2,220
Advertising$315--$315
Total Functional Expenses$1,067,120$0$0$1,067,120
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
Payroll Liabilities$16,048
Sales Tax Payable$945
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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, Section A, line 2

“Kenneth Wapnick and Gloria Wapnick are husband and wife.”

Form 990, Part VI, Section B, line 11

“Copy of Form 990 available for all directors to review at the office or mailed at their request.”

Form 990, Part VI, Section C, line 19

“Copies of governing documents, conflict of interest polices and financial statements are available at the office upon written request.”

Filing and Contact Details

Filer

EIN
13-3168245
Phone
9512966261

Signing Officer

Name
Kenneth Wapnick
Title
Vice-President
Phone
9512966261
Signed
2014-08-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gloria Wapnick
Formed
1982
Legal Domicile
Ny
Voting Board Members
5
Independent Board Members
3
Employees
11
Volunteers
0

Preparer

Preparer
Neal Borrelli
Phone
8458885656
Raw XML AppendixShowing 400 of 401 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0109702
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt093718
IRS990/AccountsReceivableGrp/BOYAmt082928
IRS990/AccountsReceivableGrp/EOYAmt066840
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0To teach A Course in Miracles by means of classes, workshops and seminars
IRS990/AdvertisingGrp/ProgramServicesAmt0315
IRS990/AdvertisingGrp/TotalAmt0315
IRS990/AllOtherContributionsAmt0232464
IRS990/AllOtherExpensesGrp/ProgramServicesAmt042250
IRS990/AllOtherExpensesGrp/TotalAmt042250
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine10Loral Reeves
IRS990/BooksInCareOfDetail/PhoneNum09512966261
IRS990/BooksInCareOfDetail/USAddress/AddressLine1041397 Buecking Drive
IRS990/BooksInCareOfDetail/USAddress/City0Temecula
IRS990/BooksInCareOfDetail/USAddress/State0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCode092590
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt00
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt00
IRS990/CashNonInterestBearingGrp/BOYAmt057588
IRS990/CashNonInterestBearingGrp/EOYAmt076457
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0122515
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0122515
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CostOfGoodsSoldAmt078508
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0232464
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt024308
IRS990/CYOtherExpensesAmt0413268
IRS990/CYOtherRevenueAmt0242541
IRS990/CYProgramServiceRevenueAmt0136263
IRS990/CYRevenuesLessExpensesAmt0-431544
IRS990/CYSalariesCompEmpBnftPaidAmt0653852
IRS990/CYTotalExpensesAmt01067120
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0635576
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt070226
IRS990/DeferredRevenueGrp/EOYAmt056330
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ProgramServicesAmt079513
IRS990/DepreciationDepletionGrp/TotalAmt079513
IRS990/Desc0The Foundation holds classes, workshops aimed at helping students of A Course in Miracles to understand its teachings of forgiveness, integrate its princples into their lives, and develop a better relationship with the Holy Spirit.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt011
IRS990/EmploymentTaxReturnsFiledInd00
IRS990/EngagedInExcessBenefitTransInd00
IRS990/FamilyOrBusinessRlnInd01
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt07200
IRS990/FeesForServicesAccountingGrp/TotalAmt07200
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt011989
IRS990/FeesForServicesLegalGrp/TotalAmt011989
IRS990/FeesForServicesManagementGrp/ProgramServicesAmt02220
IRS990/FeesForServicesManagementGrp/TotalAmt02220
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt050.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt115.00
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/PersonNm0Kenneth Wapnick-deceased 122713
IRS990/Form990PartVIISectionAGrp/PersonNm1Gloria Wapnick
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0101659
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120856
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Vice-President
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr01982
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/OtherAmt0-9227
IRS990/GainOrLossGrp/SecuritiesAmt0-18412
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/OtherAmt05000
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0506683
IRS990/GrossReceiptsAmt01253406
IRS990/GrossSalesOfInventoryAmt0281706
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt03
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ProgramServicesAmt09024
IRS990/InformationTechnologyGrp/TotalAmt09024
IRS990/InsuranceGrp/ProgramServicesAmt073168
IRS990/InsuranceGrp/TotalAmt073168
IRS990/IntangibleAssetsGrp/BOYAmt059132
IRS990/IntangibleAssetsGrp/EOYAmt035391
IRS990/InventoriesForSaleOrUseGrp/BOYAmt0356574
IRS990/InventoriesForSaleOrUseGrp/EOYAmt0357760
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt051947
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt051947
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt02468146
IRS990/InvestmentsPubTradedSecGrp/EOYAmt02059324
IRS990/IRPDocumentCnt07
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0761947
IRS990/LandBldgEquipBasisNetGrp/BOYAmt02431385
IRS990/LandBldgEquipBasisNetGrp/EOYAmt02368166
IRS990/LandBldgEquipCostOrOtherBssAmt03130113
IRS990/LegalDomicileStateCd0NY
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt014227
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0525095
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0None
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt05272901
IRS990/NetAssetsOrFundBalancesEOYAmt04841226
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0-27639
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-27639
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0203198
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0203198
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt044606
IRS990/OccupancyGrp/TotalAmt044606
IRS990/OfficeExpensesGrp/ProgramServicesAmt08476
IRS990/OfficeExpensesGrp/TotalAmt08476
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt03500
IRS990/OtherAssetsTotalGrp/EOYAmt03500
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt043036
IRS990/OtherEmployeeBenefitsGrp/TotalAmt043036
IRS990/OtherExpensesGrp/Desc0Printing-Promotional
IRS990/OtherExpensesGrp/Desc1Translators
IRS990/OtherExpensesGrp/Desc2Landscaping
IRS990/OtherExpensesGrp/Desc3Real Estate Taxes
IRS990/OtherExpensesGrp/ProgramServicesAmt055611
IRS990/OtherExpensesGrp/ProgramServicesAmt140142
IRS990/OtherExpensesGrp/ProgramServicesAmt219053
IRS990/OtherExpensesGrp/ProgramServicesAmt316779
IRS990/OtherExpensesGrp/TotalAmt055611
IRS990/OtherExpensesGrp/TotalAmt140142
IRS990/OtherExpensesGrp/TotalAmt219053
IRS990/OtherExpensesGrp/TotalAmt316779
IRS990/OtherLiabilitiesGrp/BOYAmt017202
IRS990/OtherLiabilitiesGrp/EOYAmt016993
IRS990/OtherRevenueMiscGrp/BusinessCd0611710
IRS990/OtherRevenueMiscGrp/Desc0Miscellaneous
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt014021
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt014021
IRS990/OtherRevenueTotalAmt014021
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0376895
IRS990/OtherSalariesAndWagesGrp/TotalAmt0376895
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ProgramServicesAmt039816
IRS990/PayrollTaxesGrp/TotalAmt039816
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt071590
IRS990/PensionPlanContributionsGrp/TotalAmt071590
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0Gloria Wapnick
IRS990/PriorPeriodAdjustmentsAmt0-131
IRS990/ProfessionalFundraisingInd00
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt01067120
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0635576
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0292603
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt068459
IRS990/PYOtherExpensesAmt0424921
IRS990/PYOtherRevenueAmt0270021
IRS990/PYProgramServiceRevenueAmt0205351
IRS990/PYRevenuesLessExpensesAmt0-298863
IRS990/PYSalariesCompEmpBnftPaidAmt0710376
IRS990/PYTotalExpensesAmt01135297
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0836434
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-431544
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt025322
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt025322
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt05272901
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt04841226
IRS990/SavingsAndTempCashInvstGrp/BOYAmt010778
IRS990/SavingsAndTempCashInvstGrp/EOYAmt040829
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0232464
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0292603
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0619420
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0316612
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0335838
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01796937
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt024308
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt068458
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0141206
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0372985
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0133472
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0740429
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0339461
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0430630
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0457336
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0516691
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0526010
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt02270128
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt024308
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt068458
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0141206
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0372985
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0133472
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0740429
IRS990ScheduleA/InvestmentIncomeCYPct00.14970
IRS990ScheduleA/InvestmentIncomePYPct00.16060
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt039343
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt044742
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt016168
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt020313
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt018093
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0138659
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.82230
IRS990ScheduleA/PublicSupportPY509Pct00.81480
IRS990ScheduleA/PublicSupportTotal509Amt04067065
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0571925
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0723233
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01076756
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0833303
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0861848
IRS990ScheduleA/Total509Grp/TotalAmt04067065
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0635576
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0836433
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01234130
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01226601
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01013413
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04946153
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/BuildingsGrp/BookValueAmt01284649
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0575745
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01860394
IRS990ScheduleD/EquipmentGrp/BookValueAmt013893
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0186202
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0200095
IRS990ScheduleD/LandGrp/BookValueAmt01069624
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01069624
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0945
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt116048
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Sales Tax Payable
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Payroll Liabilities
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02368166
IRS990ScheduleD/TotalLiabilityAmt016993
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Kenneth Wapnick and Gloria Wapnick are husband and wife.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Copy of Form 990 available for all directors to review at the office or mailed at their request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Copies of governing documents, conflict of interest polices and financial statements are available at the office upon written request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/StatesWhereCopyOfReturnIsFldCd1NY
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt05470031
IRS990/TotalAssetsEOYAmt05008267
IRS990/TotalAssetsGrp/BOYAmt05470031
IRS990/TotalAssetsGrp/EOYAmt05008267
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0232464
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01067120
IRS990/TotalFunctionalExpensesGrp/TotalAmt01067120
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0197130
IRS990/TotalLiabilitiesEOYAmt0167041
IRS990/TotalLiabilitiesGrp/BOYAmt0197130
IRS990/TotalLiabilitiesGrp/EOYAmt0167041
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt05272901
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04841226
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt0136263
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt0136263
IRS990/TotalProgramServiceExpensesAmt01067120
IRS990/TotalProgramServiceRevenueAmt0136263
IRS990/TotalReportableCompFromOrgAmt0122515
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0403112
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0635576
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt05470031
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt05008267
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt02922
IRS990/TravelGrp/TotalAmt02922
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1041397 Buecking Drive
IRS990/USAddress/City0Temecula
IRS990/USAddress/State0CA
IRS990/USAddress/ZIPCode092590
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0www.facim.org
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Kenneth Wapnick
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Vice-President
ReturnHeader/BusinessOfficerGrp/PhoneNum09512966261
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-08-12
ReturnHeader/Filer/BusinessName/BusinessNameLine10Foundation for a Course in Miracles Inc
ReturnHeader/Filer/BusinessNameControlTxt0FOUN
ReturnHeader/Filer/EIN0133168245
ReturnHeader/Filer/PhoneNum09512966261
ReturnHeader/Filer/USAddress/AddressLine1041397 Buecking Drive
ReturnHeader/Filer/USAddress/City0Temecula
ReturnHeader/Filer/USAddress/State0CA
ReturnHeader/Filer/USAddress/ZIPCode092590
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0141813473
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10Rouis & Company LLP CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10P O Box 209
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0Wurtsboro
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode0127900209
ReturnHeader/PreparerPersonGrp/PhoneNum08458885656
ReturnHeader/PreparerPersonGrp/PreparationDt02014-07-31
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Neal Borrelli
ReturnHeader/ReturnTs02014-08-14T09:38:24-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2013 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$5,008,267
Liabilities
$167,041
Net assets
$4,841,226
Revenue
$635,576
Expenses
$1,067,120
Net income
-$431,544
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