Civic Intelligence

Independent Peer Socialization Training Program

990 • Fiscal year 2022 • EIN 20-1188205

Jan 01, 2022 to Dec 31, 2022 • Filed on Nov 14, 2023

2398 Walsh AvenueSanta Clara, CA 95051

(408) 367-3690

Siviq Scores

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

Liabilities / Assets

31st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

31st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Net Margin

88th percentile

45%

Higher net margin than 88% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

87th percentile

$95,700

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 19.2% of source-year revenue.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Asset Growth

86th percentile

51%

Faster asset growth than 86% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Revenue Growth

88th percentile

99%

Faster revenue growth than 88% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Assets

Up

$653,900

Up $219,539 (+51%) from 2021

Net Assets

Up

$653,900

Up $251,788 (+63%) from 2021

Liabilities

Down

$0

Down $32,249 (-100%) from 2021

Revenue

Up

$498,915

Up $247,973 (+99%) from 2021

Expenses

Down

$272,777

Down $8,675 (-3.1%) from 2021

Net Income

Up

$226,138

Up $256,648 (+841%) from 2021

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2010: $1Liabilities 2010: $02010Assets 2011: $1Liabilities 2011: $02011Assets 2012: $41,383Liabilities 2012: $10,686Net Assets 2012: $30,6972012Assets 2013: $57,817Liabilities 2013: $506Net Assets 2013: $57,3112013Assets 2014: $71,505Liabilities 2014: $2,947Net Assets 2014: $68,5582014Assets 2015: $63,792Liabilities 2015: $4,457Net Assets 2015: $59,3352015Assets 2016: $143,044Liabilities 2016: $7,748Net Assets 2016: $135,2962016Assets 2017: $213,287Liabilities 2017: $2,593Net Assets 2017: $210,6942017Assets 2018: $279,839Liabilities 2018: $0Net Assets 2018: $279,8392018Assets 2019: $364,861Liabilities 2019: $0Net Assets 2019: $364,8612019Assets 2021: $434,361Liabilities 2021: $32,249Net Assets 2021: $402,1122021Assets 2022: $653,900Liabilities 2022: $0Net Assets 2022: $653,9002022Assets 2023: $819,901Liabilities 2023: $0Net Assets 2023: $819,9012023Assets 2024: $923,635Liabilities 2024: $0Net Assets 2024: $923,6352024

Highlighted filing

2022

Assets$653,900
Liabilities$0
Net Assets$653,900

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2010: $171,787Expenses 2010: $164,286Net Income 2010: $7,5012010Revenue 2011: $161,158Expenses 2011: $163,910Net Income 2011: -$2,7522011Revenue 2012: $354,203Expenses 2012: $322,646Net Income 2012: $31,5572012Revenue 2013: $312,085Expenses 2013: $285,471Net Income 2013: $26,6142013Revenue 2014: $321,310Expenses 2014: $310,063Net Income 2014: $11,2472014Revenue 2015: $317,916Expenses 2015: $327,139Net Income 2015: -$9,2232015Revenue 2016: $453,149Expenses 2016: $377,188Net Income 2016: $75,9612016Revenue 2017: $388,806Expenses 2017: $313,408Net Income 2017: $75,3982017Revenue 2018: $356,228Expenses 2018: $289,677Net Income 2018: $66,5512018Revenue 2019: $365,416Expenses 2019: $280,394Net Income 2019: $85,0222019Revenue 2021: $250,942Expenses 2021: $281,452Net Income 2021: -$30,5102021Revenue 2022: $498,915Expenses 2022: $272,777Net Income 2022: $226,1382022Revenue 2023: $417,510Expenses 2023: $251,509Net Income 2023: $166,0012023Revenue 2024: $392,676Expenses 2024: $288,942Net Income 2024: $103,7342024

Highlighted filing

2022

Revenue$498,915
Expenses$272,777
Net Income$226,138
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 14, 2023
Return Version
2022v5.0
Gross Receipts
$498,915
Mission and Program Overview

Mission

Ipstp's mission is to provide a means by which autistic and other developmentally disabled people can learn social and practical skills that will facilitate their independent participation in peer group activities

Ipstp's mission is to provide a means by which autistic and other developmentally disabled peoplecan learn social and practical skills which will facilitate their independent participation inpeer group activities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$433,003$652,542▲ $219,539
Accounts Receivable$1,358$1,358→ $0
Total Assets$434,361$653,900▲ $219,539
Liabilities
Other Liabilities$32,249--
Total Liabilities$32,249$0▼ $32,249
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$402,112$653,900▲ $251,788
Total Net Assets Fund Balance$402,112$653,900▲ $251,788
Total Liabilities and Net Assets / Fund Balance$434,361$653,900▲ $219,539
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kathryn SpelmanDirectorPT$95,700$95,700

Board Members and Trustees

NameTitle
Joseph CannonFounding Mem
Sue TaylorSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$6,599
Program Service Revenue
$492,316
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$226,138
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$232,028
Other Expenses$40,749
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$119,711--$119,711
Current Officers, Directors, Trustees, and Key Employees-$95,700-$95,700
Occupancy$18,832$1,418-$20,250
Fees for Services Accounting-$16,911-$16,911
Payroll Taxes$16,617--$16,617
Office Expenses$286$286-$572
Information Technology$309--$309
Fees for Services Legal-$100-$100
Other Expenses$28$516-$28
Total Functional Expenses$157,846$114,931$0$272,777
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI

All officers or directors can be reached by mail request to the organization's address as shown on form 990 page.

Form 990, Page 6, Part VI, Line 7B

Minutes of board meetings are available upon request

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

Board reviewed and approved. The board reviews the statements and tax returns.

Form 990, Page 6, Part VI, Line 12C

A conflict of interest policy has been drafted but not yet authorized until the next board meeting.

Form 990, Page 6, Part VI, Line 15A

Compensation is determined by the directors.

Form 990, Page 6, Part VI, Line 15B

Compensation is determined by the directors.

Form 990, Page 6, Part VI, Line 18

Federal form 990 and california 199 are avalable to the public upon any written request. A copy is also available on the organizations website.

Form 990, Page 6, Part VI, Line 19

Copy of irs form 990 is available on the organization's website.

Filing and Contact Details

Filer

Filer Name
Independent Peer Socialization
EIN
20-1188205
Phone
4083673690
Address
2398 WALSH AVENUE, SANTA CLARA, CA 95051

Signing Officer

Name
Kathryn Spelman
Title
Director
Phone
4082433970
Signed
2023-11-14

Organization Details

Principal Officer
Kathryn Spelman
Formed
2011
Legal Domicile
CA
Voting Board Members
3
Independent Board Members
3
Employees
11

Preparer

Firm
Downing & Company LLC
Address
5933 NE WIN SIVERS STE 102, PORTLAND, OR 97220-9056
Preparer
Timothy a Downing
Phone
5032579611
Supplemental Narrative

Additional Explanations

Form 990, Part XII

We are not audited by an independent accountant as our revenue sources and amounts are below the threshold to require an indpendent audit.

Raw XML Appendix328 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ALL OFFICERS OR DIRECTORS CAN BE REACHED BY MAIL REQUEST TO THE ORGANIZATION'S ADDRESS AS SHOWN ON FORM 990 PAGE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MINUTES OF BOARD MEETINGS ARE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD REVIEWED AND APPROVED. THE BOARD REVIEWS THE STATEMENTS AND TAX RETURNS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A CONFLICT OF INTEREST POLICY HAS BEEN DRAFTED BUT NOT YET AUTHORIZED UNTIL THE NEXT BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COMPENSATION IS DETERMINED BY THE DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5COMPENSATION IS DETERMINED BY THE DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6FEDERAL FORM 990 AND CALIFORNIA 199 ARE AVALABLE TO THE PUBLIC UPON ANY WRITTEN REQUEST. A COPY IS ALSO AVAILABLE ON THE ORGANIZATIONS WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7COPY OF IRS FORM 990 IS AVAILABLE ON THE ORGANIZATION'S WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8WE ARE NOT AUDITED BY AN INDEPENDENT ACCOUNTANT AS OUR REVENUE SOURCES AND AMOUNTS ARE BELOW THE THRESHOLD TO REQUIRE AN INDPENDENT AUDIT.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART XII
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0157846
IRS990/TotalFunctionalExpensesGrp/TotalAmt0272777
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt032249
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt032249
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0402112
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0653900
IRS990/TotalProgramServiceExpensesAmt0157846
IRS990/TotalProgramServiceRevenueAmt0492316
IRS990/TotalReportableCompFromOrgAmt095700
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0492316
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0498915
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0434361
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0653900
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt02398 WALSH AVENUE
IRS990/USAddress/CityNm0SANTA CARA
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd095051
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0WWW.IPSTP.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/PersonNm0KATHRYN SPELMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum04082433970
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0INDEPENDENT PEER SOCIALIZATION
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0TRAINING PROGRAM
ReturnHeader/Filer/BusinessNameControlTxt0INDE
ReturnHeader/Filer/EIN0201188205
ReturnHeader/Filer/PhoneNum04083673690
ReturnHeader/Filer/USAddress/AddressLine1Txt02398 WALSH AVENUE
ReturnHeader/Filer/USAddress/CityNm0SANTA CLARA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd095051
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0464221909
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DOWNING & COMPANY LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05933 NE WIN SIVERS STE 102
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PORTLAND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0972209056
ReturnHeader/PreparerPersonGrp/PhoneNum05032579611
ReturnHeader/PreparerPersonGrp/PreparationDt02023-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TIMOTHY A DOWNING
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02023-11-15T15:22:49-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0KATHRYN
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0SPELMAN
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.24$0.00$9.24$3.93$2.89$1.04
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.20$0.00$8.20$4.18$2.52$1.66
2022Detailed filing. Detailed filing data is available for this year.$6.54$0.00$6.54$4.99$2.73$2.26
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.34$0.32$4.02$2.51$2.81$0.31
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.65$0.00$3.65$3.65$2.80$0.85
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.80$0.00$2.80$3.56$2.90$0.67
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.13$0.03$2.11$3.89$3.13$0.75
2016Detailed filing. Detailed filing data is available for this year.$1.43$0.08$1.35$4.53$3.77$0.76
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.64$0.04$0.59$3.18$3.27$0.09
2014Summary only. Only limited summary data is available for this year.$0.72$0.03$0.69$3.21$3.10$0.11
2013Summary only. Only limited summary data is available for this year.$0.58$0.01$0.57$3.12$2.85$0.27
2012Summary only. Only limited summary data is available for this year.$0.41$0.11$0.31$3.54$3.23$0.32
2011Summary only. Only limited summary data is available for this year.$0.00$0.00$1.61$1.64$0.03
2010Summary only. Only limited summary data is available for this year.$0.00$0.00$1.72$1.64$0.08