Civic Intelligence

National Popular Vote Institute

990 • Fiscal year 2013 • EIN 26-2107978

Jan 01, 2013 to Dec 31, 2013 • Filed on Feb 01, 2014

Organization Profilewww.nationalpopularvote.com
3527 Mt Diablo Blvd94549

(925) 283-0581

Siviq Scores

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

Liabilities / Assets

12th percentile

0.00x

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

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

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2013

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on this filing.

Source year 2013

Top Officer Pay

38th percentile

$0

Higher top officer pay than 38% of similar nonprofits.

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

Asset Growth

41st percentile

-0.0%

Faster asset growth than 41% 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

Balance Sheet
Liabilities / Assets12th percentile

Assets

Down

$1,335,043

Down $235 (-0.0%) from 2012

Net Assets

Down

$1,335,043

Down $235 (-0.0%) from 2012

Liabilities

Flat

$0

Flat from 2012

Revenue And Expenses
Liabilities / RevenueScore unavailableNet MarginScore unavailable

Revenue

$0

No earlier filing loaded for comparison.

Expenses

Down

$235

Down $356,931 (-100%) from 2012

Net Income

-$235

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth41st percentile

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

$1.5M$1.0M$500K$0Assets 2012: $1,335,278Liabilities 2012: $0Net Assets 2012: $1,335,2782012Assets 2013: $1,335,043Liabilities 2013: $0Net Assets 2013: $1,335,0432013Assets 2014: $0Liabilities 2014: $0Net Assets 2014: $02014

Highlighted filing

2013

Assets$1,335,043
Liabilities$0
Net Assets$1,335,043
Open 2013 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$2.0M$1.0M$0-$1.0M-$2.0MExpenses 2012: $357,1662012Revenue 2013: $0Expenses 2013: $235Net Income 2013: -$2352013Revenue 2014: $0Expenses 2014: $1,335,043Net Income 2014: -$1,335,0432014

Highlighted filing

2013

Revenue$0
Expenses$235
Net Income-$235
Open 2013 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Feb 1, 2014
Return Version
2013v3.1
Gross Receipts
$0
Mission and Program Overview

Mission

To educate the public regarding its proposal

To educate the public regarding its proposal to implement a Nationwide Popular Vote Election of the President of the United States

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,335,278$1,335,043▼ $235
Cash and Non-Interest-Bearing Accounts$15,108$15,023▼ $85
Savings and Temporary Cash Investments$2,290$2,140▼ $150
Total Assets$1,335,278$1,335,043▼ $235
Other Assets Total$1,317,880$1,317,880→ $0
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,335,278$1,335,043▼ $235
Total Liabilities and Net Assets / Fund Balance$1,335,278$1,335,043▼ $235

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$1,317,880--
Compensation and Service Providers
Top Officer Pay38th percentile

Board Members and Trustees

NameTitle
Dr John KozaChairman/Director
Barry FademPresident/Director
Chris PearsonSecretary/Director
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-235
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$235
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$0$150$0$150
All Other Expenses$0$85$0$85
Total Functional Expenses$0$235$0$235
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
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

EIN
26-2107978
Phone
9252830581

Signing Officer

Name
John Koza
Title
Chairman
Phone
9252830581
Signed
2014-02-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Koza
Formed
2008
Legal Domicile
CA
Voting Board Members
3
Independent Board Members
0
Employees
0
Volunteers
3

Preparer

Preparer
Lawrence I Lessler
Phone
4083076837
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

“Form 990 is reviewed, approved, and signed by the President/Director.”

Pt VI, Line 19

“Documents are available upon request.”

Pt VI, Line 5

“Documents are available upon request.”

Pt VI, Line 5

“Diversion of Assets - See summary below:”

Pt VI, Line 5

“1. The corporate directors and officers learned during 2011 that the corporate treasurer, unbeknownst to”

Pt VI, Line 5

“the other officers and directors, diverted funds to her personal use at times undetermined at the present time;”

Pt VI, Line 5

“2. Such diversion was part of an elaborate scheme by the treasurer to divert funds from”

Pt VI, Line 5

“a variety of clients for whom the treasurer served as a trusted treasurer for decades;”

Pt VI, Line 5

“3. The amount of funds diverted is not exactly known presently since the bank”

Pt VI, Line 5

“records are frozen, but are estimated to be approximately $1,318,000;”

Pt VI, Line 5

“4. The filer has cooperated with investigations by the FBI and other law enforcement bodies,”

Pt VI, Line 5

“has retained the services of an experienced attorney to attempt to recover the diverted funds from”

Pt VI, Line 5

“several sources, has cooperated with efforts by other non-affiliated affected organizations to sue the”

Pt VI, Line 5

“treasurer for recovery of funds, and has instituted actions to avoid any such possibility from occurring again.”

Raw XML Appendix302 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/IndependentVotingMemberCnt00
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IRS990/IRPDocumentCnt00
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IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd0false
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IRS990/LocalChaptersInd0false
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IRS990/MethodOfAccountingCashInd0X
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IRS990/MoreThan5000KToIndividualsInd0false
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IRS990/NetAssetsOrFundBalancesBOYAmt01335278
IRS990/NetAssetsOrFundBalancesEOYAmt01335043
IRS990/NoListedPersonsCompensatedInd0X
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IRS990/OtherExpensesGrp/Desc0Bank Fees
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IRS990/QuidProQuoContributionsInd0false
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IRS990/ReconcilationRevenueExpnssAmt0-235
IRS990/RelatedEntityInd0true
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0566500
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IRS990ScheduleA/PublicSupportTotal170Amt03561416
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IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0353176
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IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt01317880
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Reserve for collection of funds from Kinde Durkee Fraud case
IRS990ScheduleD/TotalBookValueOtherAssetsAmt01317880
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 990 is reviewed, approved, and signed by the President/Director.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Documents are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Documents are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Diversion of Assets - See summary below:
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt41. The corporate directors and officers learned during 2011 that the corporate treasurer, unbeknownst to
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5the other officers and directors, diverted funds to her personal use at times undetermined at the present time;
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt62. Such diversion was part of an elaborate scheme by the treasurer to divert funds from
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7a variety of clients for whom the treasurer served as a trusted treasurer for decades;
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt83. The amount of funds diverted is not exactly known presently since the bank
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9records are frozen, but are estimated to be approximately $1,318,000;
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt104. The filer has cooperated with investigations by the FBI and other law enforcement bodies,
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11has retained the services of an experienced attorney to attempt to recover the diverted funds from
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12several sources, has cooperated with efforts by other non-affiliated affected organizations to sue the
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13treasurer for recovery of funds, and has instituted actions to avoid any such possibility from occurring again.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Pt VI, Line 5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Pt VI, Line 5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Pt VI, Line 5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Pt VI, Line 5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Pt VI, Line 5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Pt VI, Line 5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Pt VI, Line 5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Pt VI, Line 5
IRS990ScheduleR/AssetExchangeInd0false
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IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine10National Popular Vote
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0204329338
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(4)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0VOTER EDUCATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine103527 Mt Diablo Blvd Ste 192
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City0Lafayette
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/State0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCode094549
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IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0true
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IRS990/StatesWhereCopyOfReturnIsFldCd0CA
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IRS990/TotalCompGreaterThan150KInd0false
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IRS990/USAddress/ZIPCode094549
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0www.nationalpopularvote.com
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN KOZA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum09252830581
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-02-01
ReturnHeader/Filer/BusinessName/BusinessNameLine10National Popular Vote Institute
ReturnHeader/Filer/BusinessNameControlTxt0NATI
ReturnHeader/Filer/EIN0262107978
ReturnHeader/Filer/PhoneNum09252830581
ReturnHeader/Filer/USAddress/AddressLine103527 Mt Diablo Blvd
ReturnHeader/Filer/USAddress/City0Lafayette
ReturnHeader/Filer/USAddress/State0CA
ReturnHeader/Filer/USAddress/ZIPCode094549
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10Lessler Associates
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1021372 Milford Dr
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0Cupertino
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode095014
ReturnHeader/PreparerPersonGrp/PhoneNum04083076837
ReturnHeader/PreparerPersonGrp/PreparationDt02014-05-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LAWRENCE I LESSLER
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02014-05-14T11:56:55-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2013 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,335,043
Liabilities
$0
Net assets
$1,335,043
Revenue
$0
Expenses
$235
Net income
-$235
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2014Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.00$1.34$1.34
2013Detailed filing. Detailed filing data is available for this year.$1.34$0.00$1.34$0.00$0.00$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.34$0.00$1.34$0.36