Civic Intelligence

Center for Inquiry Inc

EIN 16-1553469 • 501(c)3 • Amherst, NY

Profile

To sponsor programs and activities that advance humanism and skepticism and to support the activities and purposes of the center for inquiry development fund, council for secular humanism, inc. And committee for skeptical inquiry, inc.

3965 Rensch RoadAmherst, NY 14228

www.centerforinquiry.net

Siviq Scores

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

Liabilities / Assets

80th percentile

0.51x

Higher debt load relative to assets than 80% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2014

Liabilities / Revenue

60th percentile

0.25x

Higher debt load relative to revenue than 60% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2014

Net Margin

56th percentile

7.6%

Higher net margin than 56% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2014

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

15th percentile

-7.2%

Faster asset growth than 15% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2013 to 2014

Revenue Growth

29th percentile

-3.0%

Faster revenue growth than 29% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2013 to 2014

Assets

Down

$2,622,918

Down $202,942 (-7.2%) from 2013

Liabilities

Down

$1,335,196

Down $518,923 (-28%) from 2013

Net Assets

Up

$1,287,722

Up $315,981 (+33%) from 2013

Revenue

Down

$5,435,986

Down $167,736 (-3.0%) from 2013

Expenses

Down

$5,023,795

Down $243,030 (-4.6%) from 2013

Net Income

Up

$412,191

Up $75,294 (+22%) from 2013

Trend Graphs

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $2,976,702Liabilities 2010: $2,487,380Net Assets 2010: $489,3222010Assets 2011: $3,296,513Liabilities 2011: $2,186,891Net Assets 2011: $1,109,6222011Assets 2012: $2,419,622Liabilities 2012: $1,876,085Net Assets 2012: $543,5372012Assets 2013: $2,825,860Liabilities 2013: $1,854,119Net Assets 2013: $971,7412013Assets 2014: $2,622,918Liabilities 2014: $1,335,196Net Assets 2014: $1,287,7222014

Highlighted filing

2014

Assets$2,622,918
Liabilities$1,335,196
Net Assets$1,287,722

Operations Trend

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

$6.0M$4.0M$2.0M$0Expenses 2010: $4,877,7852010Expenses 2011: $4,509,8252011Expenses 2012: $5,061,2672012Revenue 2013: $5,603,722Expenses 2013: $5,266,825Net Income 2013: $336,8972013Revenue 2014: $5,435,986Expenses 2014: $5,023,795Net Income 2014: $412,1912014

Highlighted filing

2014

Revenue$5,435,986
Expenses$5,023,795
Net Income$412,191

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Jul 30, 2015
Return Version
2014v5.0
Gross Receipts
$6,060,331
Mission and Program Overview

Mission

To sponsor programs and activities that advance humanism and skepticism and to support the activities and purposes of the center for inquiry development fund, council for secular humanism, inc. And committee for skeptical inquiry, inc.

SEE SCHEDULE O

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$868,996$896,315▲ $27,319
Cash and Non-Interest-Bearing Accounts$797,497$793,627▼ $3,870
Accounts Receivable$14,312$307,640▲ $293,328
Land, Buildings, and Equipment, Net$253,965$195,907▼ $58,058
Investments Other Securities$71,253$71,253→ $0
Prepaid Expenses and Deferred Charges$442,806$52,572▼ $390,234
Savings and Temporary Cash Investments$54,660$36,831▼ $17,829
Inventories for Sale or Use$15,496$14,058▼ $1,438
Total Assets$2,825,860$2,622,918▼ $202,942
Other Assets Total$306,875$254,715▼ $52,160
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,126,250$861,250▼ $265,000
Other Liabilities$454,175$453,153▼ $1,022
Deferred Revenue$193,926$20,718▼ $173,208
Accounts Payable and Accrued Expenses$79,768$75▼ $79,693
Total Liabilities$1,854,119$1,335,196▼ $518,923
Net Assets / Fund Balance
Temporarily Rstr Net Assets$730,712$758,084▲ $27,372
Unrestricted Net Assets$241,029$529,638▲ $288,609
Total Net Assets Fund Balance$971,741$1,287,722▲ $315,981
Total Liabilities and Net Assets / Fund Balance$2,825,860$2,622,918▼ $202,942

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$195,907$346,734-
Other Assets Org$254,715--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ronald LindsayPresident, CEOFT$95,231$1,143$96,374
Barry KarrCFO, TreasurerPT$69,736$18,606$88,342
Thomas FlynnSecretaryPT$64,956$1,226$66,182
Kendrick FrazierDirector--$36,000$36,000

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$2,611,188
Program Service Revenue
$18,489
Investment Income
$145,382
Other Revenue
$2,660,927
All Other Contributions
$1,543,916
Change in Net Assets
$412,191

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,372,119
Revenue Not Reported on Financial Statements
$63,867
Revenue Not Reported on Form 990
$1,876,866
Other Revenue Adjustments
$7,930
Total Revenue per Audited Statements
$7,248,985
Total Revenue per Form 990
$5,435,986
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,093,101
Other Expenses$2,031,889
Grants and Similar Amounts Paid$898,805
Total Fundraising Expense$320,740
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,268,099$149,604$190,373$1,608,076
Grants to Domestic Orgs$898,805--$898,805
All Other Expenses$155,215$122,679$34,066$311,960
Current Officers, Directors, Trustees, and Key Employees$250,898--$250,898
Fees for Services Other$76,206$77,578-$153,784
Payroll Taxes$122,645$12,336$15,600$150,581
Travel$115,369$1,929$13,559$130,857
Occupancy$87,477$20,000$5,657$113,134
Insurance$45,300$28,269$5,515$79,084
Other Employee Benefits$57,449$6,027$9,088$72,564
Other Expenses$53,986$2,012$10,659$66,657
Depreciation Depletion$63,434$531-$63,965
Fees for Services Accounting$50,253$2,614$3,975$56,842
Conferences and Meetings$51,024-$2,686$53,710
Office Expenses$42,203$2,156$3,544$47,903
Interest$12,176$21,943$2,292$36,411
Fees for Services Legal$32,173$1,673$2,545$36,391
Advertising$16,113$1,563$1,522$19,198
Pension Plan Contributions$8,367$1,333$1,282$10,982
Total Functional Expenses$736,512$0$23,727$760,239

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$5,793,455
Total Expenses per Form 990$5,023,795
Expenses per Audited Statements$4,964,753
Expenses Not Reported on Form 990$828,702
Expenses Not Reported on Financial Statements$59,042
Other Expense Adjustments$3,105
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Council for Secular Humanism IncAmherst, NY501 (c) (3)General Support$492,860
Committee for Skeptical Inquiry IncAmherst, NY501 (c) (3)General Support$405,945

International Summary

Offices
0
Employees
0
Spending
$55,563

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
EuropeProgram ServicesEducational00$24,135
South AmericaGrantN/a00$9,900
EuropeGrantN/a00$8,000
Middle East/north AfricaGrantN/a00$5,000
South AfricaGrantN/a00$4,800
Sub-saharan/africaGrantN/a00$3,728
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
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Annuity Obligations$303,689
Accrued Expenses$149,464
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

The form 990 was provided to the president. The president provided a digital copy of the form 990 to each voting member of the organization's governing body. The governing body approved the form 990 prior to summission to the irs.

Form 990, Part VI, Section B, Line 12C

Disclosure is required when conflict occurs, but not reviewed annually. Policy has been consistently enforced and directors are reminded of the policy to allow them to self report.

Form 990, Part VI, Section C, Line 19

All governing documents, conflict of interest policy, and financial statements are available upon request by contacting ronald lindsay.

Filing and Contact Details

Filer

Filer Name
Center for Inquiry Inc
EIN
16-1553469
Phone
7166367571
Address
3965 RENSCH ROAD, AMHERST, NY 14228

Signing Officer

Name
Ronald a Lindsay
Title
President/CEO
Phone
7166367571
Signed
2015-07-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ronald a Lindsay
Formed
1998
Legal Domicile
Ny
Voting Board Members
7
Independent Board Members
6
Employees
58
Volunteers
205

Preparer

Firm
Lougenvalentibookbinder&weintraubllp
Address
130 BRYANT WOODS SOUTH, AMHERST, NY 14228
Preparer
Keith R Bookbinder
Phone
7162049000
Supplemental Narrative

Additional Explanations

FORM 990, PART I, LINE 1:

Promoted science and secularism through various education activities, including online courses, podcasts, conferences, print publications, online resources such as blogs, a summer camp, and local community meetings; advocated for freedom of conscience, separation of church and state, and science-based public policy through litigation, amicus briefs, informational campaigns, and appearances before united states legislative bodies, agencies, and international agencies; and supported local community groups and campus groups interested in humanism and scientific skepticism and provided leadership training for these groups.

FORM 990, PART XI, LINE 9:

Grantor letter from u.s. Trust not recorded on books -4,825.

Form 990, Part XII, Line 2C

No changes in reporting to audit committee.

FORM 990, PART IX, LINE 24E:

Center for inquiry holdings corporation is making the de minimis safe harbor election under reg. Sec. 1.263(a)-1(f).

Financial Statement Notes

PART X, LINE 2:

Uncertainty in income taxes the organizations believe that their status as tax exempt organizations would be sustained upon examination. The organizations are open to examination for tax years 2010 through 2013 by the major taxing jurisdictions to which they are subject. There are currently no tax audits in process and there are no unsettled income tax assessments outstanding. The organizations' policy is to recognize interest and penalties accrued on any unrecognized tax positions in interest expense and tax expense, respectively. No amounts of such expenses are currently accrued.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Revenues of affiliated organizations consolidated for financial statements

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Grantor letter from u.s. Trust

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Expenses of affiliated organizations consolidated for financial statements

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Grantor letter from u.s. Trust

Raw XML AppendixShowing 400 of 861 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/MissionDesc0TO SPONSOR PROGRAMS AND ACTIVITIES THAT ADVANCE HUMANISM AND SKEPTICISM AND TO SUPPORT THE ACTIVITIES AND PURPOSES OF THE CENTER FOR INQUIRY DEVELOPMENT FUND, COUNCIL FOR SECULAR HUMANISM, INC. AND COMMITTEE FOR SKEPTICAL INQUIRY, INC.
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IRS990/PoliciesReferenceChaptersInd01
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IRS990/ProgSrvcAccomActy2Grp/Desc0REGIONAL OFFICES/LOCATIONS PROGRAM: PROFESSIONALLY-STAFFED OFFICES (CENTER FOR INQUIRY) IN SELECTED CITIES CARRY OUT ASPECTS OF OUR NATIONAL AGENDA GERMANE TO CERTAIN LOCATIONS, SUCH AS OUTREACH TO THE ENTERTAINMENT INDUSTRY IN LOS ANGELES, AND GOVERNMENT OUTREACH IN WASHINGTON D.C. IN ADDITION, EACH REGIONAL CENTER PROVIDES EDUCATIONAL AND SOCIAL PROGRAMMING FOR INTERESTED INDIVIDUALS RESIDING WITHIN SEVERAL HOURS' DRIVE OF THE FACILITY, INCLUDING LECTURES, SEMINARS, SOCIAL GATHERINGS, OPPORTUNITIES TO CELEBRATE LIFE MILESTONES, AND THE LIKE.
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IRS990/ProgSrvcAccomActy3Grp/Desc0CAMPUS & COMMUNITY PROGRAM: PROMOTES FORMATION OF LOCAL COMMUNITY GROUPS AND ON-CAMPUS STUDENT GROUPS FOCUSED ON OUR ISSUES, NATIONWIDE. PROVIDES EDUCATIONAL MATERIAL, SPEAKERS, AND OTHER RESOURCES FOR SUCH GROUPS. TRANSPORTS SELECTED CAMPUS AND COMMUNITY LEADERS TO HEADQUARTERS FOR ANNUAL TRAINING SEMINARS.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0ADDITIONAL PROGRAM EXPENSES ARE FOR PUBLICATIONS, MEDIA PRODUCTIONS PROGRAMS, LIBRARY PROGRAM, EDUCATIONAL PROGRAM INCLUDING CAMP INQUIRY, INSTITUE, AND CONFERENCE EVENTS AND SUPPORT OF PROGRAMS RUN BY COUNCIL FOR SECULAR HUMANISM, INC. AND THE COMMITTEE FOR SKEPTICAL INQUIRY.
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0ACCORDING TO ITS BY-LAWS, TO PROVIDE PRODUCTION, TECHNICAL, AND CLERICAL SUPPORT TO CENTER FOR INQUIRY DEVELOPMENT FUND, COUNCIL FOR SECULAR HUMANISM, INC. AND COMMITTEE FOR SKEPTICAL INQUIRY, INC.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1THE MEMBERS OF THE BOARD OF DIRECTORS OF THE CENTER FOR INQUIRY ALSO SERVE AS THE DIRECTORS OF THE SUPPORTED ORGANIZATIONS. IN ADDITION, THE CORPORATE OFFICERS OF THE CENTER FOR INQUIRY ALSO SERVE AS THE CORPORATE OFFICERS OF THE SUPPORTED ORGANIZATIONS. THEREFORE, THE DIRECTORS AND OFFICERS OF THE SUPPORTED ORGANIZATIONS CAN EFFECTIVELY DIRECT THE USE OF THE CENTER FOR INQUIRY'S INCOME AND ASSETS AT ALL TIMES DURING THE TAX YEAR.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt2THE COMMITTEE FOR SKEPTICAL INQUIRY AND THE COUNCIL FOR SECULAR HUMANISM, SUPPORTED ORGANIZATIONS OF THE CENTER FOR INQUIRY, PROMOTE SCIENCE-BASED SKEPTICISM AND SECULAR HUMANISM, RESPECTIVELY. THE CENTER FOR INQUIRY PROVIDES THE STAFFING FOR THESE TWO ORGANIZATIONS, WHICH ENABLES THEM TO CARRY OUT THEIR ACTIVITIES. IN ADDITION, THE CENTER FOR INQUIRY CARRIES OUT PROGRAMS THAT PROMOTE BOTH SCIENCE-BASED SKEPTICISM AND SECULAR HUMANISM, WHICH EACH OF THESE ORGANIZATIONS CANNOT DO EFFECTIVELY ON THEIR OWN. THUS, THE CENTER FOR INQUIRY HAS REGIONAL BRANCHES THAT PROVIDE PROGRAMMING FOR BOTH SKEPTICS AND HUMANISTS, RUNS A SUMMER CAMP FOR CHILDREN OF BOTH SKEPTICS AND HUMANISTS, OPERATES A CAMPUS PROGRAM FOR STUDENTS WHO ARE EITHER SKEPTICS AND HUMANISTS, AND, IN 2014, SPONSORED A GALAPAGOS CRUISE WITH NOTED SCHOLARS DESIGNED TO APPEAL TO BOTH SKEPTICS AND HUMANISTS. THE EXPENDITURES OF THE CENTER FOR INQUIRY ARE AUDITED AND BASED ON THE INFORMATION FROM OUR AUDITORS WE HAVE DETERMINED THAT ESSENTIALLY ALL OF THE CENTER FOR INQUIRY'S ACTIVITIES FURTHER THE PURPOSES OF THE SUPPORTED ORGANIZATIONS. THE CENTER FOR INQUIRY IS AWARE OF AND RESPONSIVE TO THE NEEDS OF ITS SUPPORTED ORGANIZATIONS AS THE MEMBERS OF THE BOARD OF DIRECTORS OF THE CENTER FOR INQUIRY, AS WELL AS ITS OFFICERS, ALSO SERVE AS THE DIRECTORS AND OFFICERS OF THE SUPPORTED ORGANIZATIONS.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt3BUT FOR THE CENTER FOR INQUIRY, ITS SUPPORTED ORGANIZATIONS WOULD HAVE ENGAGED IN THE ACTIVITIES OF THE CENTER FOR INQUIRY, TO THE EXTENT THEY WERE ABLE TO DO SO, BECAUSE ALL THESE ACTIVITIES FURTHER THE MISSIONS OF THE SUPPORTED ORGANIZATIONS. THE MISSION OF THE COMMITTEE FOR SKEPTICAL INQUIRY IS, IN PART, TO PROMOTE SCIENTIFIC INQUIRY AND SCIENCE-BASED SKEPTICISM, WHICH CAN BE AND IS ACCOMPLISHED THROUGH PROGRAMMING OF LOCAL BRANCHES, EDUCATIONAL OPPORTUNITIES FOR CHILDREN, SUCH AS SUMMER CAMPS, CAMPUS PROGRAMS, AND EDUCATIONAL/RECREATIONAL ACTIVITIES WHICH PROVIDE OPPORTUNITIES TO LEARN FROM NOTED SCHOLARS IN AN ATTRACTIVE ENVIRONMENT, SUCH AS A CRUISE TO THE GALAPAGOS. SIMILARLY, THE MISSION OF THE COUNCIL FOR SECULAR HUMANISM IS, IN PART, TO PROMOTE AND DEFEND A NONRELIGIOUS LIFESTANCE AND PROVIDE EDUCATION IN ETHICS. THE OBJECTIVES OF THIS MISSION CAN BE AND ARE ACCOMPLISHED THROUGH PROGRAMMING OF LOCAL BRANCHES, EDUCATIONAL OPPORTUNITIES FOR CHILDREN, SUCH AS SUMMER CAMPS, CAMPUS PROGRAMS, AND EDUCATIONAL/RECREATIONAL ACTIVITIES WHICH PROVIDE OPPORTUNITIES TO LEARN FROM NOTED SCHOLARS IN AN ATTRACTIVE ENVIRONMENT, SUCH AS A CRUISE TO THE GALAPAGOS.

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