Civic Intelligence

Foundation for a Course in Miracles Inc.

990 • Fiscal year 2021 • EIN 13-3168245

Jan 01, 2021 to Dec 31, 2021 • Filed on Nov 10, 2022

Organization ProfileWWW.FACIM.ORG

View Organization Page

375 N Stephanie Street Suite 2311Henderson, NV 89014

(951) 296-6261

Siviq Scores

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

Liabilities / Assets

8th percentile

0.00x

Higher debt load relative to assets than 8% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Liabilities / Revenue

7th percentile

0.00x

Higher debt load relative to revenue than 7% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Net Margin

91st percentile

63%

Higher net margin than 91% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Top Officer Pay

39th percentile

$143,742

Higher top officer pay than 39% of similar nonprofits.

Top officer pay equals 6.5% of source-year revenue.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Asset Growth

65th percentile

17%

Faster asset growth than 65% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2020 to 2021

Revenue Growth

97th percentile

386%

Faster revenue growth than 97% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets8th percentile

Assets

Up

$7,146,201

Up $1,015,144 (+17%) from 2020

Net Assets

Up

$7,141,134

Up $1,016,383 (+17%) from 2020

Liabilities

Down

$5,067

Down $1,239 (-20%) from 2020

Revenue And Expenses
Liabilities / Revenue7th percentileNet Margin91st percentile

Revenue

Up

$2,202,230

Up $1,748,989 (+386%) from 2020

Expenses

Up

$821,134

Up $191,890 (+30%) from 2020

Net Income

Up

$1,381,096

Up $1,557,099 (+885%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth65th 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

2021

Assets$7,146,201
Liabilities$5,067
Net Assets$7,141,134
Open 2021 Filing

Operations Trend

Revenue Growth97th percentile

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

2021

Revenue$2,202,230
Expenses$821,134
Net Income$1,381,096
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 10, 2022
Return Version
2021v4.0
Gross Receipts
$10,632,841
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$4,624,008$5,862,555▲ $1,238,547
Land, Buildings, and Equipment, Net$1,124,101$869,381▼ $254,720
Cash and Non-Interest-Bearing Accounts$243,473$278,963▲ $35,490
Inventories for Sale or Use$120,750$119,918▼ $832
Investments Program Related$15,000$15,000→ $0
Prepaid Expenses and Deferred Charges$749--
Accounts Receivable$2,976$384▼ $2,592
Total Assets$6,131,057$7,146,201▲ $1,015,144
Liabilities
Accounts Payable and Accrued Expenses$6,306$5,067▼ $1,239
Total Liabilities$6,306$5,067▼ $1,239
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$6,124,751$7,141,134▲ $1,016,383
Total Net Assets Fund Balance$6,124,751$7,141,134▲ $1,016,383
Total Liabilities and Net Assets / Fund Balance$6,131,057$7,146,201▲ $1,015,144

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$869,381$308,687$1,178,068
Equipment-$38,053$38,053
Other Land Buildings-$3,555$3,555
Compensation and Service Providers
Top Officer Pay39th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
David SalourTreasurerPT$133,310$10,432$143,742
Gloria WapnickPresidentPT$80,000$1,973$81,973
Mark SalourSecretaryPT$57,220-$57,220

Board Members and Trustees

NameTitle
Alyssa JuskowitzDirector
Hannah NakhshabDirector
Jean BoutinDirector
Kevin MurphyDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$172,426
Program Service Revenue
$17,729
Investment Income
$1,838,815
Other Revenue
$173,260
All Other Contributions
$172,426
Change in Net Assets
$1,381,096
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$558,134
Other Expenses$263,000
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$141,468$141,468-$282,936
Other Salaries and Wages$216,540--$216,540
Fees for Services Other-$122,228-$122,228
Payroll Taxes$10,695$27,502-$38,197
Occupancy$33,939--$33,939
Depreciation Depletion$22,531--$22,531
Other Employee Benefits-$20,461-$20,461
Fees for Services Legal-$11,298-$11,298
Fees for Services Accounting$9,699--$9,699
All Other Expenses$9,327$340-$9,667
Information Technology$7,549--$7,549
Office Expenses$4,181$1,848-$6,029
Insurance-$4,591-$4,591
Other Expenses$4,425$5,676-$4,425
Interest-$2,585-$2,585
Travel$854--$854
Advertising$275--$275
Total Functional Expenses$483,137$337,997$0$821,134
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
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
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
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 president treasurer family members gloria wapnick mark salour president secretary family members david salour mark salour treasurer 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

“No documents available to the public”

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
Treasurer
Phone
9512966261
Signed
2022-11-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gloria Wapnick
Formed
1982
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
7
Employees
8

Preparer

Firm
Rbt Cpas Llp
Address
11 RACQUET RD, NEWBURGH, NY 12550
Preparer
Jonathan F Rouis CPA
Phone
8455679000
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

“CONTRACTORS 0 122,228 0”

Financial Statement Notes

Schedule D, Page 2, Part III, Line 4

“The artwork consists of two framed watercolor paintings of hummigbirds by austrian asrtist, 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.”

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IRS990/RentalIncomeOrLossGrp/RealAmt0-10530
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IRS990/ReportLandBuildingEquipmentInd0true
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IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt017729
IRS990/RoyaltiesRevenueGrp/ExclusionAmt044038
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt044038
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0102581
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0945766
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01694031
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt090686
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0281431
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0265713
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0256067
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0291861
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01095072
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt074768
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt090686
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0110735
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0390898
IRS990ScheduleA/InvestmentIncomeCYPct00.12000
IRS990ScheduleA/InvestmentIncomePYPct00.11000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.87710
IRS990ScheduleA/PublicSupportPY509Pct00.89290
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0636564
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0394442
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0945766
IRS990ScheduleA/Total509Grp/TotalAmt02789103
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0528625
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0727250
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0473183
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0505177
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0945766
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03180001
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/ScheduleBRequiredInd0true
IRS990ScheduleD/ArtPublicExhibitionAmountsGrp/AssetsIncludedAmt015000
IRS990ScheduleD/BuildingsGrp/BookValueAmt0869381
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0308687
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01178068
IRS990ScheduleD/CollectionUsedOtherPurposesGrp/CollectionUsedOtherPurposesInd0X
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt038053
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt038053
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt03555
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt03555
IRS990ScheduleD/SolicitedAssetsSaleInd0false
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ARTWORK CONSISTS OF TWO FRAMED WATERCOLOR PAINTINGS OF HUMMIGBIRDS BY AUSTRIAN ASRTIST, 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
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0869381
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
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 PRESIDENT TREASURER FAMILY MEMBERS GLORIA WAPNICK MARK SALOUR PRESIDENT SECRETARY FAMILY MEMBERS DAVID SALOUR MARK SALOUR TREASURER SECRETARY FAMILY MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CONTRACTORS 0 122,228 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/TotalFunctionalExpensesGrp/ProgramServicesAmt0483137
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IRS990/TotalProgramServiceRevenueAmt017729
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IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt06131057
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt07146201
IRS990/TravelGrp/ProgramServicesAmt0854
IRS990/TravelGrp/TotalAmt0854
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0375 N STEPHANIE STREET 2311
IRS990/USAddress/CityNm0HENDERSON
IRS990/USAddress/StateAbbreviationCd0NV
IRS990/USAddress/ZIPCd089014
IRS990/VotingMembersGoverningBodyCnt07
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IRS990/WebsiteAddressTxt0WWW.FACIM.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVID SALOUR

Document Assets

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Filings

Displayed year

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

Open filing
Assets
$7,146,201
Liabilities
$5,067
Net assets
$7,141,134
Revenue
$2,202,230
Expenses
$821,134
Net income
$1,381,096
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