Civic Intelligence

Institute of Noetic Sciences

990 • Fiscal year 2014 • EIN 23-7236986

Jul 01, 2013 to Jun 30, 2014 • Filed on May 14, 2015

625 Second StreetRoom/Suite 20094952

(707) 775-3500

Siviq Scores

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

Liabilities / Assets

56th percentile

0.25x

Higher debt load relative to assets than 56% of similar nonprofits.

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

Liabilities / Revenue

67th percentile

0.42x

Higher debt load relative to revenue than 67% of similar nonprofits.

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

Net Margin

57th percentile

4.7%

Higher net margin than 57% of similar nonprofits.

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

Top Officer Pay

49th percentile

$115,828

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 2.3% of source-year revenue.

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

Asset Growth

49th percentile

2.5%

Faster asset growth than 49% of similar nonprofits.

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

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

Up

$8,673,252

Up $212,855 (+2.5%) from 2013

Net Assets

Up

$6,541,891

Up $240,935 (+3.8%) from 2013

Liabilities

Down

$2,131,361

Down $28,080 (-1.3%) from 2013

Revenue

$5,093,839

No earlier filing loaded for comparison.

Expenses

Up

$4,852,904

Up $402,678 (+9.0%) from 2013

Net Income

$240,935

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.

$20M$15M$10M$5.0M$0Assets 2012: $8,223,562Liabilities 2012: $1,528,646Net Assets 2012: $6,694,9162012Assets 2013: $8,460,397Liabilities 2013: $2,159,441Net Assets 2013: $6,300,9562013Assets 2014: $8,673,252Liabilities 2014: $2,131,361Net Assets 2014: $6,541,8912014Assets 2015: $9,189,012Liabilities 2015: $2,521,474Net Assets 2015: $6,667,5382015Assets 2016: $8,817,608Liabilities 2016: $2,697,663Net Assets 2016: $6,119,9452016Assets 2017: $8,354,618Liabilities 2017: $2,622,759Net Assets 2017: $5,731,8592017Assets 2018: $8,200,196Liabilities 2018: $2,550,982Net Assets 2018: $5,649,2142018Assets 2019: $8,444,584Liabilities 2019: $2,782,093Net Assets 2019: $5,662,4912019Assets 2020: $8,780,317Liabilities 2020: $2,731,763Net Assets 2020: $6,048,5542020Assets 2021: $8,537,832Liabilities 2021: $2,132,989Net Assets 2021: $6,404,8432021Assets 2022: $15,708,044Liabilities 2022: $305,122Net Assets 2022: $15,402,9222022Assets 2023: $17,898,302Liabilities 2023: $745,081Net Assets 2023: $17,153,2212023Assets 2024: $18,736,607Liabilities 2024: $438,088Net Assets 2024: $18,298,5192024

Highlighted filing

2014

Assets$8,673,252
Liabilities$2,131,361
Net Assets$6,541,891

Operations Trend

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

$15M$10M$5.0M$0-$5.0MExpenses 2012: $4,757,5062012Expenses 2013: $4,450,2262013Revenue 2014: $5,093,839Expenses 2014: $4,852,904Net Income 2014: $240,9352014Revenue 2015: $4,793,336Expenses 2015: $4,667,689Net Income 2015: $125,6472015Revenue 2016: $4,205,978Expenses 2016: $4,753,575Net Income 2016: -$547,5972016Revenue 2017: $4,636,808Expenses 2017: $5,024,895Net Income 2017: -$388,0872017Revenue 2018: $5,486,871Expenses 2018: $5,569,515Net Income 2018: -$82,6442018Revenue 2019: $5,712,024Expenses 2019: $5,698,747Net Income 2019: $13,2772019Revenue 2020: $5,355,912Expenses 2020: $4,969,849Net Income 2020: $386,0632020Revenue 2021: $4,201,204Expenses 2021: $3,844,915Net Income 2021: $356,2892021Revenue 2022: $12,874,224Expenses 2022: $3,876,145Net Income 2022: $8,998,0792022Revenue 2023: $5,361,289Expenses 2023: $3,610,990Net Income 2023: $1,750,2992023Revenue 2024: $4,320,931Expenses 2024: $3,175,633Net Income 2024: $1,145,2982024

Highlighted filing

2014

Revenue$5,093,839
Expenses$4,852,904
Net Income$240,935
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
May 14, 2015
Return Version
2013v4.0
Gross Receipts
$5,132,501
Mission and Program Overview

Mission

Broadening our knowledge of the nature and potentials of mind and consciousness and applying that knowledge to enhancing human well-being and the quality of life on the planet.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$7,735,361$7,733,565▼ $1,796
Loans From Officers Directors$1,200,000$1,100,000▼ $100,000
Savings and Temporary Cash Investments$407,459$642,054▲ $234,595
Accounts Receivable$130,969$176,961▲ $45,992
Prepaid Expenses and Deferred Charges$71,685$60,409▼ $11,276
Cash and Non-Interest-Bearing Accounts$64,614$34,307▼ $30,307
Inventories for Sale or Use$32,875$25,956▼ $6,919
Intangible Assets$17,434--
Total Assets$8,460,397$8,673,252▲ $212,855
Liabilities
Mortgage Notes Payable Secured by Investment Property$200,000$540,000▲ $340,000
Accounts Payable and Accrued Expenses$221,136$203,250▼ $17,886
Deferred Revenue$393,678$150,100▼ $243,578
Other Liabilities$144,627$138,011▼ $6,616
Total Liabilities$2,159,441$2,131,361▼ $28,080
Net Assets / Fund Balance
Unrestricted Net Assets$5,565,262$6,020,121▲ $454,859
Temporarily Rstr Net Assets$517,920$293,996▼ $223,924
Permanently Rstr Net Assets$217,774$227,774▲ $10,000
Total Net Assets Fund Balance$6,300,956$6,541,891▲ $240,935
Total Liabilities and Net Assets / Fund Balance$8,460,397$8,673,252▲ $212,855

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,933,565$3,423,116$6,356,681
Land$4,800,000-$4,800,000

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2013$217,774-▲ $10,000-$227,774
2012$207,774-▲ $10,000-$217,774
2011$203,795-▲ $3,979-$207,774
2010$203,286-▲ $509-$203,795
2009$186,559-▲ $16,727-$203,286
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Cassandra VietenPresident/ceFT$109,528$6,300$115,828
Johnny CalvertCFOPT$72,576$6,300$78,876
Edgar MitchellDirector/fouPT$9,996-$9,996

Board Members and Trustees

NameTitle
Stacey LawsonBoard Chair
Richard BishopVice Chair
Betsy GordonDirector
Bob BlackstoneDirector
Calvin LehewDirector
George ZimmerDirector
Harriett CrosbyDirector
Jim JensenDirector
Lou LeeburgDirector
Mica EstradaDirector
Monica PalDirector
Paulina TempleDirector
Richard CohnDirector
Valentine Giraud-robbenDirector
Mark a CalhounSecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
Carmen Domingues Cleaning ServiceClean/laundry-$102,334
Revenue and Support

Revenue Composition

Contributions and Grants
$2,668,993
Program Service Revenue
$2,191,031
Investment Income
$430
Other Revenue
$233,385
All Other Contributions
$2,668,993
Change in Net Assets
$240,935

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,093,839
Total Revenue per Audited Statements
$5,093,839
Total Revenue per Form 990
$5,093,839
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,557,782
Other Expenses$1,954,571
Total Fundraising Expense$624,820
Professional Fundraising Fees$218,051
Grants and Similar Amounts Paid$122,500

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,659,832$148,723$143,655$1,952,210
Occupancy$456,896$36,002$15,740$508,638
Conferences and Meetings$418,247$33,937$29,312$481,496
Depreciation Depletion$248,503$12,136$1,500$262,139
Other Employee Benefits$192,667$28,776$19,359$240,802
Fees for Services Professional Fundraising--$218,051$218,051
Current Officers, Directors, Trustees, and Key Employees$57,914$117,829$28,957$204,700
Office Expenses$89,072$15,075$66,989$171,136
Payroll Taxes$128,072$19,128$12,870$160,070
Information Technology$107,548-$27,373$134,921
Fees for Services Other$42,464$64,435$12,598$119,497
Interest-$97,871-$97,871
Foreign Grants$60,000--$60,000
Grants to Domestic Individuals$47,500--$47,500
Travel$22,595$6,965$4,537$34,097
Other Expenses$14,942$2,339$16,739$31,681
Grants to Domestic Orgs$15,000--$15,000
Total Functional Expenses$3,644,868$583,216$624,820$4,852,904

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,852,904
Total Expenses per Audited Statements$4,852,904
Total Expenses per Form 990$4,852,904
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
33-0935065-501c3Research$15,000

International Summary

Spending
$60,000

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
EuropeResearch Grants---$60,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$218,051
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
Betsy GordonDirectorLoan Interest PmtNo$50,000
-Son of DirectorLegal ServicesNo$12,520

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$1,200,000$1,100,000▼ $100,000
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Vacation Payable$114,956
Accrued Interest on Notes$23,055
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
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

Lou leeburg elizabeth gordon director director business relationship

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

The organization's form 990 is reviewed by the cfo and the board of directors prior to filing.

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

At the time of the annual meeting, each director, principal officer, and member of a committee with board-delegated powers shall sign a statement which affirms such person: (a) has received a copy of the conflict of interest policy contained in these bylaws; (b) has read and understands the policy; (c) has agreed to comply with the policy; and (d) understands the corporation is charitable and in order to maintain its federal tax exemption, it must engage primarily in activities that accomplish one or more of its tax-exempt purposes.

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

The board of directors approves the initial compensation package and any modifications for the president.

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

The board of directors approves initial compensation packages and any modifications for all officers and key employees.

Form 990, Page 6, Part VI, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

EIN
23-7236986
Phone
7077753500

Signing Officer

Name
Johnny Calvert
Title
CFO
Phone
7077753500
Signed
2015-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cassandra Vieten Phd
Formed
1973
Legal Domicile
CA
Voting Board Members
17
Independent Board Members
12
Employees
62
Volunteers
60

Preparer

Preparer
Thomas J Holden
Phone
4154724225
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

The organization's endowment consists of an initial endowing contribution designed to inspire future endowing contributions, the combined total of which will be used to generate income for the organization. A portion of this income will be used for board-approved operating or capital expenditures.

Schedule D, Page 3, Part X

The organization is a not-for-profit organization that is exempt from federal income tax under section 501(c)(3) of the internal revenue code and california franchise tax under section 23701(d) of the revenue and taxation code. The organization used the same accounting methods for tax and financial reporting. Gaap provides accounting and disclosure guidance about positions taken by the organization in its tax returns that might be uncertain. Management has considered its tax positions and believes that all of the positions taken by the organization in its federal and state exempt organization tax returns are more likely than not to be sustained upon examination. The organization's returns for the years ended june 30, 2011, 2012, and 2013 are subject to examination by federal and state taxing authorities, generally for three years after they are filed.

Raw XML AppendixShowing 400 of 690 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/ProgSrvcAccomActy2Grp/Desc0EARTHRISE LEARNING CENTER: THE EARTHRISE RETREAT CENTER AT IONS IS LOCATED ON 194 ACRES IN NORTHERN CALIFORNIA. THE FACILITIES INCLUDE CONFERENCE SPACES, INDOOR AND OPEN AIR CLASSROOMS OF VARIOUS SIZES, DORMITORIES FOR OVERNIGHT STAYS, ORGANIC AND LOCALLY-GROWN CAFETERIA, HIKING TRAILS, GIFT SHOP, ART EXHIBITION SPACE, AND VARIOUS ECO-DESIGN PROJECTS: ALL FOCUSED TOWARD REGENERATIVE DESIGN, SUSTAINABLE PRACTICES, AND GREEN BUSINESS CERTIFICATION. THE RETREAT CENTER HOSTED APPROXIMATELY 5,000 PARTICIPANTS IN OVER 100 EXPERIENTIAL WORKSHOPS IN THE FIELD OF CONSCIOUS LIVING. WORKSHOP TOPICS HVAE INCLUDED, AMONG OTHERS, WORLDVIEW EXPLORATIONS, LIVING DEEPLY, MINDFUL MOTHERHOOD, AND CONSCIOUS AGING.
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$18.7$0.44$18.3$4.32$3.18$1.15
2023Detailed filing. Detailed filing data is available for this year.$17.9$0.75$17.2$5.36$3.61$1.75
2022Detailed filing. Detailed filing data is available for this year.$15.7$0.31$15.4$12.9$3.88$9.00
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.54$2.13$6.40$4.20$3.84$0.36
2020Detailed filing. Detailed filing data is available for this year.$8.78$2.73$6.05$5.36$4.97$0.39
2019Detailed filing. Detailed filing data is available for this year.$8.44$2.78$5.66$5.71$5.70$0.01
2018Detailed filing. Detailed filing data is available for this year.$8.20$2.55$5.65$5.49$5.57$0.08
2017Detailed filing. Detailed filing data is available for this year.$8.35$2.62$5.73$4.64$5.02$0.39
2016Detailed filing. Detailed filing data is available for this year.$8.82$2.70$6.12$4.21$4.75$0.55
2015Detailed filing. Detailed filing data is available for this year.$9.19$2.52$6.67$4.79$4.67$0.13
2014Detailed filing. Detailed filing data is available for this year.$8.67$2.13$6.54$5.09$4.85$0.24
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.46$2.16$6.30$4.45
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.22$1.53$6.69$4.76