Civic Intelligence

Presbyterian & Reformed Publishing Co

990 • Fiscal year 2013 • EIN 23-7172280

Jan 01, 2013 to Dec 31, 2013 • Filed on May 04, 2014

P O Box 81708865

(908) 454-0505

Siviq Scores

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

Liabilities / Assets

36th percentile

0.04x

Higher debt load relative to assets than 36% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

52nd percentile

0.12x

Higher debt load relative to revenue than 52% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Net Margin

69th percentile

12%

Higher net margin than 69% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

83rd percentile

$136,596

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 7.8% of source-year revenue.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Asset Growth

58th percentile

4.7%

Faster asset growth than 58% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M 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

Assets

Up

$4,898,964

Up $217,831 (+4.7%) from 2012

Net Assets

Up

$4,688,103

Up $209,407 (+4.7%) from 2012

Liabilities

Up

$210,861

Up $8,424 (+4.2%) from 2012

Revenue

$1,752,568

No earlier filing loaded for comparison.

Expenses

Up

$1,543,161

Up $37,671 (+2.5%) from 2012

Net Income

$209,407

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $4,516,214Liabilities 2010: $259,520Net Assets 2010: $4,256,6942010Assets 2011: $4,593,462Liabilities 2011: $188,510Net Assets 2011: $4,404,9522011Assets 2012: $4,681,133Liabilities 2012: $202,437Net Assets 2012: $4,478,6962012Assets 2013: $4,898,964Liabilities 2013: $210,861Net Assets 2013: $4,688,1032013Assets 2014: $5,174,879Liabilities 2014: $288,608Net Assets 2014: $4,886,2712014Assets 2015: $5,185,532Liabilities 2015: $218,653Net Assets 2015: $4,966,8792015Assets 2016: $4,996,495Liabilities 2016: $192,706Net Assets 2016: $4,803,7892016Assets 2017: $5,022,324Liabilities 2017: $243,616Net Assets 2017: $4,778,7082017Assets 2018: $4,935,202Liabilities 2018: $265,364Net Assets 2018: $4,669,8382018Assets 2019: $4,956,035Liabilities 2019: $228,111Net Assets 2019: $4,727,9242019Assets 2020: $5,247,235Liabilities 2020: $256,283Net Assets 2020: $4,990,9522020Assets 2022: $5,605,190Liabilities 2022: $217,573Net Assets 2022: $5,387,6172022Assets 2024: $6,388,052Liabilities 2024: $338,946Net Assets 2024: $6,049,1062024

Highlighted filing

2013

Assets$4,898,964
Liabilities$210,861
Net Assets$4,688,103

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,379,1832010Expenses 2011: $1,433,9332011Expenses 2012: $1,505,4902012Revenue 2013: $1,752,568Expenses 2013: $1,543,161Net Income 2013: $209,4072013Revenue 2014: $1,817,930Expenses 2014: $1,619,759Net Income 2014: $198,1712014Revenue 2015: $1,742,465Expenses 2015: $1,661,859Net Income 2015: $80,6062015Revenue 2016: $1,445,912Expenses 2016: $1,609,002Net Income 2016: -$163,0902016Revenue 2017: $1,561,633Expenses 2017: $1,586,714Net Income 2017: -$25,0812017Revenue 2018: $1,567,990Expenses 2018: $1,676,860Net Income 2018: -$108,8702018Revenue 2019: $1,788,348Expenses 2019: $1,730,262Net Income 2019: $58,0862019Revenue 2020: $1,819,033Expenses 2020: $1,556,005Net Income 2020: $263,0282020Revenue 2022: $2,218,979Expenses 2022: $2,484,137Net Income 2022: -$265,1582022Revenue 2024: $2,375,381Expenses 2024: $2,185,655Net Income 2024: $189,7262024

Highlighted filing

2013

Revenue$1,752,568
Expenses$1,543,161
Net Income$209,407
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
May 4, 2014
Return Version
2013v3.1
Gross Receipts
$3,677,387
Mission and Program Overview

Mission

Purpose of P&R is to further the system of belief and practice taught in Bible and set forth in Westminster Confession of Faith & Catechisms by publishing books and related material and distributing them as widely as feasible. Provide books at or below cost. Partner with others

Publishing books and related material for pastors, seminaries, and laypersons, and distributing them as widely as feasible in accord with the system of belief and practice taught in the Bible and set forth in the Westminster Confession of Faith and Catechisms.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$4,478,696$4,688,103▲ $209,407
Investments in Publicly Traded Securities$2,235,974$2,261,019▲ $25,045
Inventories for Sale or Use$1,182,494$1,144,408▼ $38,086
Accounts Receivable$662,970$660,599▼ $2,371
Savings and Temporary Cash Investments$376,211$469,359▲ $93,148
Cash and Non-Interest-Bearing Accounts$166,528$283,024▲ $116,496
Land, Buildings, and Equipment, Net$56,956$80,555▲ $23,599
Total Assets$4,681,133$4,898,964▲ $217,831
Liabilities
Accounts Payable and Accrued Expenses$202,437$210,861▲ $8,424
Total Liabilities$202,437$210,861▲ $8,424
Net Assets / Fund Balance
Total Net Assets Fund Balance$4,478,696$4,688,103▲ $209,407
Total Liabilities and Net Assets / Fund Balance$4,681,133$4,898,964▲ $217,831

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$27,871$373,556$401,427
Buildings$24,902$243,993$268,895
Land$27,782-$27,782
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Bryce H CraigPresidentFT$136,596$136,596

Board Members and Trustees

NameTitle
Steve VanderhillChairman
Caroline PlattDirector
C Samuel CraigSecretary-Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$127,360
Other Revenue
$1,625,208
Change in Net Assets
$209,407
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,097,848
Other Expenses$399,607
Grants and Similar Amounts Paid$45,706
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$613,401$83,646-$697,047
Other Employee Benefits$161,477$15,970-$177,447
Current Officers, Directors, Trustees, and Key Employees$113,375$23,221-$136,596
Payroll Taxes$55,720$9,833-$65,553
Advertising$55,718--$55,718
Grants to Domestic Orgs$45,706--$45,706
Conferences and Meetings$36,729--$36,729
Occupancy$24,769--$24,769
Pension Plan Contributions$21,205--$21,205
All Other Expenses$19,944--$19,944
Insurance$18,811--$18,811
Information Technology$15,255$1,695-$16,950
Depreciation Depletion$10,800--$10,800
Fees for Services Accounting$8,264$918-$9,182
Other Expenses$8,493--$8,493
Fees for Service Investment Mgmnt Fees$7,883--$7,883
Travel$7,745--$7,745
Fees for Services Legal$3,355$3,355-$6,710
Office Expenses$6,374--$6,374
Total Functional Expenses$1,404,523$138,638$0$1,543,161
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
----$15,000
----$15,000
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Bryce H CraigSee BelowWagesNo$136,596
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
Zero other liabilities-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with family members
Yes
Business relationship with organization members
Yes
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 15AB

The board reviews what other similar organizations pay comparable employees. We have used the Huenefeld Reprt and the ECPA survey in the past.

Form 990, Part VI, Section B, Line Line 11A

Copies of the 990 are mailed or emailed to the Board members for their review.

Filing and Contact Details

Filer

EIN
23-7172280
Phone
9084540505

Signing Officer

Name
Bryce Craig
Title
President
Signed
2014-05-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bryce Craig
Formed
1931
Legal Domicile
Pa
Voting Board Members
4
Independent Board Members
1
Employees
21

Preparer

Preparer
Edward Fliegauf
Phone
9086891484
Supplemental Narrative

Additional Explanations

Form 990, Part I, Section Other, Line 1

PR is saving towards a new building since it has outgrown the present one and has to rent outside storage space. We are unable to add to our present location because it has been labeled a wetlands area.

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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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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0155479
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0128068
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt075617
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt072199
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0607988
IRS990ScheduleA/InvestmentIncomeCYPct00.03830
IRS990ScheduleA/InvestmentIncomePYPct00.03120
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.00000
IRS990ScheduleA/PublicSupportCY509Pct00.96170
IRS990ScheduleA/PublicSupportPY509Pct00.96880
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt015246912
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt03119455
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt02924826
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt02999915
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt03308385
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt02894331
IRS990ScheduleA/Total509Grp/TotalAmt015246912
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt03296080
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt03080305
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt03127983
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt03384002
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt02966530
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt015854900
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt024902
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0243993
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0268895
IRS990ScheduleD/EquipmentGrp/BookValueAmt027871
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0373556
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0401427
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LandGrp/BookValueAmt027782
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt027782
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Zero other liabilities
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalBookValueLandBuildingsAmt080555
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt015000
IRS990ScheduleI/RecipientTable/CashGrantAmt115000
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine10Westminster Theological Seminary
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine11Redeemer Seminary
IRS990ScheduleI/RecipientTable/USAddress/AddressLine10P O Box 27009
IRS990ScheduleI/RecipientTable/USAddress/AddressLine116060 N Central Expressway
IRS990ScheduleI/RecipientTable/USAddress/City0Philadelphia
IRS990ScheduleI/RecipientTable/USAddress/City1Dallas
IRS990ScheduleI/RecipientTable/USAddress/State0PA
IRS990ScheduleI/RecipientTable/USAddress/State1TX
IRS990ScheduleI/RecipientTable/USAddress/ZIPCode019118
IRS990ScheduleI/RecipientTable/USAddress/ZIPCode175206
IRS990ScheduleI/TotalOtherOrgCnt02
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0Bryce H Craig
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0See Below
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0136596
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0Wages
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0Key employee, officer, brother to Sam Craig who is Secretary of the organization. Caroline Platt, Director is sister of Mr. Bryce Craig
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0Part IV Line 1b
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The board reviews what other similar organizations pay comparable employees. We have used the Huenefeld Reprt and the ECPA survey in the past.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Copies of the 990 are mailed or emailed to the Board members for their review.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PR is saving towards a new building since it has outgrown the present one and has to rent outside storage space. We are unable to add to our present location because it has been labeled a wetlands area.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 15ab
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line Line 11a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part I, Section Other, Line 1
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt04681133
IRS990/TotalAssetsEOYAmt04898964
IRS990/TotalAssetsGrp/BOYAmt04681133
IRS990/TotalAssetsGrp/EOYAmt04898964
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt021
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0138638
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01404523
IRS990/TotalFunctionalExpensesGrp/TotalAmt01543161
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0202437
IRS990/TotalLiabilitiesEOYAmt0210861
IRS990/TotalLiabilitiesGrp/BOYAmt0202437
IRS990/TotalLiabilitiesGrp/EOYAmt0210861
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt04478696
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04688103
IRS990/TotalOtherProgSrvcExpenseAmt0-1404523
IRS990/TotalProgramServiceExpensesAmt01404523
IRS990/TotalReportableCompFromOrgAmt0136596
IRS990/TotalRevenueGrp/ExclusionAmt0186017
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01567771
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01752568
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04681133
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04898964
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ProgramServicesAmt07745
IRS990/TravelGrp/TotalAmt07745
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine101397 Ridge Road
IRS990/USAddress/City0Phillipsburg
IRS990/USAddress/State0NJ
IRS990/USAddress/ZIPCode008865
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt01
IRS990/WebsiteAddressTxt0www.prpbooks.com
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Bryce Craig
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-05-04
ReturnHeader/Filer/BusinessName/BusinessNameLine10Presbyterian & Reformed Publishing Co
ReturnHeader/Filer/BusinessNameControlTxt0PRES
ReturnHeader/Filer/EIN0237172280
ReturnHeader/Filer/PhoneNum09084540505
ReturnHeader/Filer/USAddress/AddressLine10P O Box 817
ReturnHeader/Filer/USAddress/City0Phillipsburg
ReturnHeader/Filer/USAddress/State0NJ
ReturnHeader/Filer/USAddress/ZIPCode008865
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10Edward W Fliegauf LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10155 Belvidere Avenue
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0Washington
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0NJ
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode007882

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.39$0.34$6.05$2.38$2.19$0.19
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.61$0.22$5.39$2.22$2.48$0.27
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.25$0.26$4.99$1.82$1.56$0.26
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.96$0.23$4.73$1.79$1.73$0.06
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.94$0.27$4.67$1.57$1.68$0.11
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.02$0.24$4.78$1.56$1.59$0.03
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.00$0.19$4.80$1.45$1.61$0.16
2015Detailed filing. Detailed filing data is available for this year.$5.19$0.22$4.97$1.74$1.66$0.08
2014Detailed filing. Detailed filing data is available for this year.$5.17$0.29$4.89$1.82$1.62$0.20
2013Detailed filing. Detailed filing data is available for this year.$4.90$0.21$4.69$1.75$1.54$0.21
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.68$0.20$4.48$1.51
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.59$0.19$4.40$1.43
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.52$0.26$4.26$1.38
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2013 filings • 501(c)3 • $1M-$5M nonprofits