Civic Intelligence

Policy Studies Organization

990 • Fiscal year 2016 • EIN 23-7163011

Jan 01, 2016 to Dec 31, 2016 • Filed on Oct 02, 2017

505 W University AvenueChampaign, IL 61820

(217) 355-8979

Siviq Scores

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

Liabilities / Assets

89th percentile

0.74x

Higher debt load relative to assets than 89% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

72nd percentile

0.18x

Higher debt load relative to revenue than 72% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

48th percentile

2.0%

Higher net margin than 48% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

64th percentile

$48,000

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 5.9% of source-year revenue.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

63rd percentile

6.7%

Faster asset growth than 63% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

34th percentile

-4.6%

Faster revenue growth than 34% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Up

$198,000

Up $12,384 (+6.7%) from 2015

Net Assets

Up

$52,166

Up $16,550 (+46%) from 2015

Liabilities

Down

$145,834

Down $4,166 (-2.8%) from 2015

Revenue

Down

$809,582

Down $38,705 (-4.6%) from 2015

Expenses

Down

$793,032

Down $90,670 (-10%) from 2015

Net Income

Up

$16,550

Up $51,965 (+147%) from 2015

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0-$500K-$1.0MAssets 2011: $381,053Liabilities 2011: $250,000Net Assets 2011: $131,0532011Assets 2012: $376,376Liabilities 2012: $200,000Net Assets 2012: $176,3762012Assets 2013: $185,349Liabilities 2013: $150,000Net Assets 2013: $35,3492013Assets 2014: $221,031Liabilities 2014: $150,000Net Assets 2014: $71,0312014Assets 2015: $185,616Liabilities 2015: $150,000Net Assets 2015: $35,6162015Assets 2016: $198,000Liabilities 2016: $145,834Net Assets 2016: $52,1662016Assets 2017: $213,699Liabilities 2017: $145,834Net Assets 2017: $67,8652017Assets 2018: $219,502Liabilities 2018: $87,498Net Assets 2018: $132,0042018Assets 2019: $270,494Liabilities 2019: $87,498Net Assets 2019: $182,9962019Assets 2020: $273,500Liabilities 2020: $208,236Net Assets 2020: $65,2642020Assets 2022: $809,225Liabilities 2022: $997,870Net Assets 2022: -$188,6452022Assets 2024: $318,394Liabilities 2024: $1,103,274Net Assets 2024: -$784,8802024

Highlighted filing

2016

Assets$198,000
Liabilities$145,834
Net Assets$52,166

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $699,7262011Expenses 2012: $709,9572012Revenue 2013: $628,058Expenses 2013: $769,085Net Income 2013: -$141,0272013Revenue 2014: $789,538Expenses 2014: $753,856Net Income 2014: $35,6822014Revenue 2015: $848,287Expenses 2015: $883,702Net Income 2015: -$35,4152015Revenue 2016: $809,582Expenses 2016: $793,032Net Income 2016: $16,5502016Revenue 2017: $971,560Expenses 2017: $955,861Net Income 2017: $15,6992017Revenue 2018: $918,249Expenses 2018: $854,110Net Income 2018: $64,1392018Revenue 2019: $1,132,932Expenses 2019: $1,081,940Net Income 2019: $50,9922019Revenue 2020: $888,737Expenses 2020: $1,006,469Net Income 2020: -$117,7322020Revenue 2022: $1,010,370Expenses 2022: $1,297,264Net Income 2022: -$286,8942022Revenue 2024: $1,283,226Expenses 2024: $1,412,339Net Income 2024: -$129,1132024

Highlighted filing

2016

Revenue$809,582
Expenses$793,032
Net Income$16,550
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Oct 2, 2017
Return Version
2016v3.0
Gross Receipts
$809,582
Mission and Program Overview

Mission

Disseminate policy research by publishing 21 journals and organizing international conferences to promote the publishing of policy research. Journals supported by over 4,030 universities in 97 countries. Assist universities/institutions in the diffusion of information.

Disseminate policy research by publishing 25 journals and organizing international conferences to promote the publishing of policy research. Journals supported by over 4,167 universities in 97 countries. Assist universities/institutions in the diffusion of information.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$169,009$175,075▲ $6,066
Cash and Non-Interest-Bearing Accounts$16,607$22,925▲ $6,318
Total Assets$185,616$198,000▲ $12,384
Liabilities
Unsecured Notes Loans Payable$150,000$145,834▼ $4,166
Total Liabilities$150,000$145,834▼ $4,166
Net Assets / Fund Balance
Unrestricted Net Assets$35,616$52,166▲ $16,550
Total Net Assets Fund Balance$35,616$52,166▲ $16,550
Total Liabilities and Net Assets / Fund Balance$185,616$198,000▲ $12,384

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$173,788--
Equipment$1,287$64,741-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Guillermo De Los ReyesVice Pres-$48,000$48,000
Rex H KallembachTreasurerPT$15,000$15,000

Board Members and Trustees

NameTitle
Paul RichPresident
Daniel Gutierrez-sandovalVice Pres
Janet FrantzVice Pres
Victoria BasoloVice Pres
Revenue and Support

Revenue Composition

Contributions and Grants
$165,000
Program Service Revenue
$631,279
Investment Income
$1
Other Revenue
$13,302
All Other Contributions
$165,000
Change in Net Assets
$16,550
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$633,456
Salaries, Compensation, and Employee Benefits$159,576
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$28,476$85,429-$113,905
Other Salaries and Wages-$93,786-$93,786
Travel$73,199$8,133-$81,332
Current Officers, Directors, Trustees, and Key Employees$36,000$12,000-$48,000
Other Expenses$24,071$682-$24,071
Conferences and Meetings$19,494$2,166-$21,660
Payroll Taxes$4,448$13,342-$17,790
Fees for Services Accounting-$15,846-$15,846
All Other Expenses$3,056--$3,056
Office Expenses-$1,629-$1,629
Insurance$1,410$157-$1,567
Depreciation Depletion-$857-$857
Total Functional Expenses$559,005$234,027$0$793,032
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 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
Yes
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

The single member class are those individuals paying annual dues to receive all 11 published subscription journals. Each member has the same voting rights.

Member election for additional members Part VI line 7A

Members are elected at the annual meeting. All members attending the annual meeting can vote on all agenda items requiring a member vote.

Governing body decisions Part VI line 7B

All members can vote at the annual meeting. Membership approves most matters after the fact at the annual meeting. To the extent future matters are put to a vote at the annual meeting, members are allowed to discuss and vote.

Form 990 governing body review Part VI line 11

The governing board reviews the annual 990 in electronic form prior to paper filing with the IRS.

Governing documents etc available to public Part VI line 19

Governing documents are made available to the general public upon specific written request.

Filing and Contact Details

Filer

Filer Name
Policy Studies Organization
EIN
23-7163011
Address
505 W UNIVERSITY AVENUE, CHAMPAIGN, IL 61820

Signing Officer

Name
Paul Rich
Title
President
Phone
2173558979
Signed
2017-10-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Paul Rich
Formed
1972
Legal Domicile
Il
Voting Board Members
81
Independent Board Members
81
Employees
6
Volunteers
12

Preparer

Firm
Kallembach & Associates
Address
505 W University Ave Ste 207, Champaign, IL 61820
Preparer
Rex H Kallembach CPA
Phone
2173558979
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0749223
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt064741
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt066028
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0173788
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt0173788
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0175075
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The single member class are those individuals paying annual dues to receive all 11 published subscription journals. Each member has the same voting rights.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Members are elected at the annual meeting. All members attending the annual meeting can vote on all agenda items requiring a member vote.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2All members can vote at the annual meeting. Membership approves most matters after the fact at the annual meeting. To the extent future matters are put to a vote at the annual meeting, members are allowed to discuss and vote.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The governing board reviews the annual 990 in electronic form prior to paper filing with the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Governing documents are made available to the general public upon specific written request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
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IRS990/TaxExemptBondsInd0false
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IRS990/TerminateOperationsInd0false
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0559005
IRS990/TotalFunctionalExpensesGrp/TotalAmt0793032
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt052166
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0559005
IRS990/TotalProgramServiceRevenueAmt0631279
IRS990/TotalReportableCompFromOrgAmt063000
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0644582
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0809582
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
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IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0185616
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0198000
IRS990/TotReportableCompRltdOrgAmt00
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IRS990/TravelGrp/ProgramServicesAmt073199
IRS990/TravelGrp/TotalAmt081332
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt035616
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IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0150000
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0145834
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01527 NEW HAMPSHIRE AVE NW
IRS990/USAddress/CityNm0WASHINGTON
IRS990/USAddress/StateAbbreviationCd0DC
IRS990/USAddress/ZIPCd020036
IRS990/VotingMembersGoverningBodyCnt081
IRS990/VotingMembersIndependentCnt081
IRS990/WebsiteAddressTxt0WWW.IPSONET.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0PAUL RICH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02173558979
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-10-02
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0POLICY STUDIES ORGANIZATION
ReturnHeader/Filer/BusinessNameControlTxt0POLI
ReturnHeader/Filer/EIN0237163011
ReturnHeader/Filer/USAddress/AddressLine1Txt0505 W UNIVERSITY AVENUE
ReturnHeader/Filer/USAddress/CityNm0CHAMPAIGN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IL
ReturnHeader/Filer/USAddress/ZIPCd061820
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0DCCA36B4AA0994DD785F33446E622BD7753912C9
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0DCCA36B4AA0994DD785F33446E622BD7753912C9
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId037228720172751kdttej
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02017-10-02
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt050.79.201.52
ReturnHeader/FilingSecurityInformation/IPDt02017-10-02
ReturnHeader/FilingSecurityInformation/IPTm010:26:27
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0371280127
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Kallembach & Associates
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0505 W University Ave Ste 207
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Champaign
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd061820
ReturnHeader/PreparerPersonGrp/PhoneNum02173558979
ReturnHeader/PreparerPersonGrp/PreparationDt02017-10-02
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Rex H Kallembach CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02017-10-02T10:24:58-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.32$1.10$0.78$1.28$1.41$0.13
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.81$1.00$0.19$1.01$1.30$0.29
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.27$0.21$0.07$0.89$1.01$0.12
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.27$0.09$0.18$1.13$1.08$0.05
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.22$0.09$0.13$0.92$0.85$0.06
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.21$0.15$0.07$0.97$0.96$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.20$0.15$0.05$0.81$0.79$0.02
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.19$0.15$0.04$0.85$0.88$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.22$0.15$0.07$0.79$0.75$0.04
2013Detailed filing. Detailed filing data is available for this year.$0.19$0.15$0.04$0.63$0.77$0.14
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.38$0.20$0.18$0.71
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.38$0.25$0.13$0.70
Peer Organizations

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