Civic Intelligence

International Sport Union Inc.

990 • Fiscal year 2013 • EIN 26-2065193

Jan 01, 2013 to Dec 31, 2013 • Filed on May 12, 2014

13561 Hart Street91405

(818) 765-3595

Siviq Scores

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

Liabilities / Assets

94th percentile

1.00x

Higher debt load relative to assets than 94% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Liabilities / Revenue

79th percentile

0.07x

Higher debt load relative to revenue than 79% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Net Margin

27th percentile

-7.3%

Higher net margin than 27% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Top Officer Pay

77th percentile

$7,200

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 7.6% of source-year revenue.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Asset Growth

29th percentile

-10.0%

Faster asset growth than 29% of similar nonprofits.

2013 filings • 501(c)3 • <$500k 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

Down

$6,795

Down $754 (-10.0%) from 2012

Net Assets

Down

$0

Down $1,564 (-100%) from 2012

Liabilities

Up

$6,795

Up $810 (+14%) from 2012

Revenue

$94,368

No earlier filing loaded for comparison.

Expenses

Up

$101,293

Up $25,315 (+33%) from 2012

Net Income

-$6,925

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.

$60K$40K$20K$0Assets 2011: $9,138Liabilities 2011: $6,169Net Assets 2011: $2,9692011Assets 2012: $7,549Liabilities 2012: $5,985Net Assets 2012: $1,5642012Assets 2013: $6,795Liabilities 2013: $6,795Net Assets 2013: $02013Assets 2014: $14,697Liabilities 2014: $6,854Net Assets 2014: $7,8432014Assets 2015: $21,363Liabilities 2015: $5,216Net Assets 2015: $16,1472015Assets 2016: $25,684Liabilities 2016: $7,127Net Assets 2016: $18,5572016Assets 2017: $20,067Liabilities 2017: $5,685Net Assets 2017: $14,3822017Assets 2018: $13,624Liabilities 2018: $7,632Net Assets 2018: $5,9922018Assets 2019: $13,152Liabilities 2019: $9,635Net Assets 2019: $3,5172019Assets 2020: $48,740Liabilities 2020: $47,924Net Assets 2020: $8162020Assets 2021: $29,530Liabilities 2021: $8,692Net Assets 2021: $20,8382021Assets 2022: $29,225Liabilities 2022: $5,226Net Assets 2022: $23,9992022Assets 2023: $26,567Liabilities 2023: $2,568Net Assets 2023: $23,9992023Assets 2024: $25,053Liabilities 2024: $1,054Net Assets 2024: $23,9992024

Highlighted filing

2013

Assets$6,795
Liabilities$6,795
Net Assets$0

Operations Trend

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

$150K$100K$50K$0-$50KExpenses 2011: $61,2322011Expenses 2012: $75,9782012Revenue 2013: $94,368Expenses 2013: $101,293Net Income 2013: -$6,9252013Revenue 2014: $113,800Expenses 2014: $105,957Net Income 2014: $7,8432014Revenue 2015: $124,357Expenses 2015: $116,053Net Income 2015: $8,3042015Revenue 2016: $132,820Expenses 2016: $130,410Net Income 2016: $2,4102016Revenue 2017: $109,987Expenses 2017: $114,162Net Income 2017: -$4,1752017Revenue 2018: $91,470Expenses 2018: $99,860Net Income 2018: -$8,3902018Revenue 2019: $105,635Expenses 2019: $108,110Net Income 2019: -$2,4752019Revenue 2020: $103,565Expenses 2020: $106,266Net Income 2020: -$2,7012020Revenue 2021: $122,815Expenses 2021: $102,793Net Income 2021: $20,0222021Revenue 2022: $101,615Expenses 2022: $98,454Net Income 2022: $3,1612022Revenue 2023: $0Expenses 2023: $0Net Income 2023: $02023Revenue 2024: $0Expenses 2024: $0Net Income 2024: $02024

Highlighted filing

2013

Revenue$94,368
Expenses$101,293
Net Income-$6,925
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
May 12, 2014
Return Version
2013v3.1
Gross Receipts
$94,368
Mission and Program Overview

Mission

Mission is to offer training in boxing, kickboxing, muay thai, karate, judo, wrestling, wushu and sanshou. Recruit trained and qualified trainers who will provide such training. Offer gymnastics and dance classes. Recruit qualified instructors to provide gymnastics and dance training / lessons.

presently International Sport Union ISU functions as an athletic club where children and teenagers can obtain training classes in boxing, kickboxingm muay thai, karate, judo, wrestling wushu, sanshou, gymnastics and dance. The main goal is to provide physical and emotional support to children in need who come from broken homes and poor families.It will Attampt to attract children and teenagers to come obtain physical training instead of turning to violence and drugs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$7,549$6,795▼ $754
Rtn Earn Endowment Incm Other Fnds$1,564--
Total Assets$7,549$6,795▼ $754
Liabilities
Accounts Payable and Accrued Expenses$5,985$6,795▲ $810
Total Liabilities$5,985$6,795▲ $810
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,564$0▼ $1,564
Total Liabilities and Net Assets / Fund Balance$7,549$6,795▼ $754
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Nshan MunchyanInstractorPT$7,200$7,200
Ken ArutyunyanDirectorFT$6,000$6,000

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$18,100
Program Service Revenue
$76,268
Investment Income
$0
Other Revenue
$0
All Other Contributions
$18,100
Change in Net Assets
$-6,925
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$81,345
Salaries, Compensation, and Employee Benefits$19,948
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$61,954
Current Officers, Directors, Trustees, and Key Employees---$18,000
Depreciation Depletion$8,963--$8,963
Other Expenses---$2,985
Payroll Taxes---$1,948
Office Expenses---$763
Total Functional Expenses$8,963$0$0$101,293
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
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
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

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

There is no particular process that form 990 is being reviewed by officers, directors, trustees, board of members and management. The completed form 990 will be reviewed by officers and borad of directors before it gets filed to IRS

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

Any director, principle officer, or member of committee with governing board delegated powers, who has a direct or indirect interest is an iterested person. In connection with any actual or possible conflict of interest, an interested person must desclose the existence of the financial interest and be given the opportunity to disclose all material facts to the directors amd members of committees with governing board delegated powers considering the proposed transaction or arrangement. After disclosure of the financial interest and all material facts, and after any discussion with the interested person, he/she shall leav the governing board or committee while the determination of conflit of interest is discussed and voted upon. The remaining board or committee members shall decide if conflict of interest exist. An interested person may make a presentation at the govering board or committee meeting, but after the presentation, he/she shall leave the meeting during the discussion of, and the vote on, the transaction or management involving the possible conflict of interest. The chairperson of the govering board or committee shal, if appropriete, appoint a disinterested person or committee to investigate alternatives to proposed transaction or arrangement. After exercising due diligence, the governing board or committee shall determine whether the Organization can obtain with reasonable efforts a more advantagous transaction or arrangement from a person or enity that would not give rise to a conflict of interest. A person who has a financial interest may have a conflict of interest. If the govering board or committee has resonable cause to belive a member has fail to disclose actual or possible conflicts of interest, it shall inform the member of the basis for such belief and afford the member and opportunity to explain the alleged failure to disclose. If, after hearing the members response and after making further investigation as warranted by the circumstances, the governing board or committee determines the member has failed to disclose an actual or possible conflict of interest, it shall take appropriate disciplinary and corrective action.

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

EIN
26-2065193
Phone
8187653595

Signing Officer

Name
Ken Arutyunyan
Title
President
Phone
8187653595
Signed
2014-05-12
Discuss with paid preparer
No

Organization Details

Principal Officer
Ken Arutunyan
Formed
2008
Voting Board Members
7
Independent Board Members
7
Employees
3

Preparer

Preparer
Mher Arutunyan
Phone
8184878005
Supplemental Narrative

Additional Explanations

Form 990, Part III, Section 3, Line B

The organization doent have unrelated business receipts income

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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The organization doent have unrelated business receipts income
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1There is no particular process that form 990 is being reviewed by officers, directors, trustees, board of members and management. The completed form 990 will be reviewed by officers and borad of directors before it gets filed to IRS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Any director, principle officer, or member of committee with governing board delegated powers, who has a direct or indirect interest is an iterested person. In connection with any actual or possible conflict of interest, an interested person must desclose the existence of the financial interest and be given the opportunity to disclose all material facts to the directors amd members of committees with governing board delegated powers considering the proposed transaction or arrangement. After disclosure of the financial interest and all material facts, and after any discussion with the interested person, he/she shall leav the governing board or committee while the determination of conflit of interest is discussed and voted upon. The remaining board or committee members shall decide if conflict of interest exist. An interested person may make a presentation at the govering board or committee meeting, but after the presentation, he/she shall leave the meeting during the discussion of, and the vote on, the transaction or management involving the possible conflict of interest. The chairperson of the govering board or committee shal, if appropriete, appoint a disinterested person or committee to investigate alternatives to proposed transaction or arrangement. After exercising due diligence, the governing board or committee shall determine whether the Organization can obtain with reasonable efforts a more advantagous transaction or arrangement from a person or enity that would not give rise to a conflict of interest. A person who has a financial interest may have a conflict of interest. If the govering board or committee has resonable cause to belive a member has fail to disclose actual or possible conflicts of interest, it shall inform the member of the basis for such belief and afford the member and opportunity to explain the alleged failure to disclose. If, after hearing the members response and after making further investigation as warranted by the circumstances, the governing board or committee determines the member has failed to disclose an actual or possible conflict of interest, it shall take appropriate disciplinary and corrective action.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Section 3, Line B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt07549
IRS990/TotalAssetsEOYAmt06795
IRS990/TotalAssetsGrp/BOYAmt07549
IRS990/TotalAssetsGrp/EOYAmt06795
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt018100
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt08963
IRS990/TotalFunctionalExpensesGrp/TotalAmt0101293
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt05985
IRS990/TotalLiabilitiesEOYAmt06795
IRS990/TotalLiabilitiesGrp/BOYAmt05985
IRS990/TotalLiabilitiesGrp/EOYAmt06795
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01564
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotalProgramServiceRevenueAmt076268
IRS990/TotalReportableCompFromOrgAmt013200
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt094368
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt07549
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt06795
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1013561 HART STREET
IRS990/USAddress/City0VAN NUYS
IRS990/USAddress/State0CA
IRS990/USAddress/ZIPCode091405
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.ISO411.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0KEN ARUTYUNYAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08187653595
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-05-12
ReturnHeader/Filer/BusinessName/BusinessNameLine10INTERNATIONAL SPORT UNION INC
ReturnHeader/Filer/BusinessNameControlTxt0INTE
ReturnHeader/Filer/EIN0262065193
ReturnHeader/Filer/PhoneNum08187653595
ReturnHeader/Filer/USAddress/AddressLine1013561 HART STREET
ReturnHeader/Filer/USAddress/City0VAN NUYS
ReturnHeader/Filer/USAddress/State0CA
ReturnHeader/Filer/USAddress/ZIPCode091405
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10CAPITAL FINANCIAL NETWORK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1010510 VICTORY BLVD STE 202
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0NORTH HOLLYWOOD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode091606
ReturnHeader/PreparerPersonGrp/PhoneNum08184878005
ReturnHeader/PreparerPersonGrp/PreparationDt02014-05-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MHER ARUTUNYAN
ReturnHeader/ReturnTs02014-05-12T04:52:55-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.25$0.01$0.24$0.00$0.00$0.00
2023Detailed filing. Detailed filing data is available for this year.$0.27$0.03$0.24$0.00$0.00$0.00
2022Detailed filing. Detailed filing data is available for this year.$0.29$0.05$0.24$1.02$0.98$0.03
2021Detailed filing. Detailed filing data is available for this year.$0.30$0.09$0.21$1.23$1.03$0.20
2020Detailed filing. Detailed filing data is available for this year.$0.49$0.48$0.01$1.04$1.06$0.03
2019Detailed filing. Detailed filing data is available for this year.$0.13$0.10$0.04$1.06$1.08$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.14$0.08$0.06$0.91$1.00$0.08
2017Detailed filing. Detailed filing data is available for this year.$0.20$0.06$0.14$1.10$1.14$0.04
2016Detailed filing. Detailed filing data is available for this year.$0.26$0.07$0.19$1.33$1.30$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.21$0.05$0.16$1.24$1.16$0.08
2014Detailed filing. Detailed filing data is available for this year.$0.15$0.07$0.08$1.14$1.06$0.08
2013Detailed filing. Detailed filing data is available for this year.$0.07$0.07$0.00$0.94$1.01$0.07
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.08$0.06$0.02$0.76
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.09$0.06$0.03$0.61