Civic Intelligence

John K Maciver Institute for Public Policy Inc.

990 • Fiscal year 2017 • EIN 26-2639114

Jul 01, 2016 to Jun 30, 2017 • Filed on Feb 26, 2018

44 East Mifflin Street Suite 201Madison, WI 53703

(608) 588-6477

Siviq Scores

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

Liabilities / Assets

75th percentile

0.07x

Higher debt load relative to assets than 75% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

74th percentile

0.04x

Higher debt load relative to revenue than 74% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

8th percentile

-47%

Higher net margin than 8% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

99th percentile

$153,500

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 45.5% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

10th percentile

-47%

Faster asset growth than 10% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

18th percentile

-28%

Faster revenue growth than 18% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Down

$179,848

Down $158,978 (-47%) from 2016

Net Assets

Down

$167,182

Down $162,011 (-49%) from 2016

Liabilities

Up

$12,666

Up $3,033 (+31%) from 2016

Revenue

Down

$337,711

Down $128,723 (-28%) from 2016

Expenses

Up

$495,572

Up $35,954 (+7.8%) from 2016

Net Income

Down

-$157,861

Down $164,677 (-2416%) from 2016

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $285,838Liabilities 2011: $7,383Net Assets 2011: $278,4552011Assets 2012: $407,613Liabilities 2012: $1,209Net Assets 2012: $406,4042012Assets 2013: $388,896Liabilities 2013: $1,212Net Assets 2013: $387,6842013Assets 2014: $311,051Liabilities 2014: $7,141Net Assets 2014: $303,9102014Assets 2015: $334,919Liabilities 2015: $11,689Net Assets 2015: $323,2302015Assets 2016: $338,826Liabilities 2016: $9,633Net Assets 2016: $329,1932016Assets 2017: $179,848Liabilities 2017: $12,666Net Assets 2017: $167,1822017Assets 2018: $109,074Liabilities 2018: $12,984Net Assets 2018: $96,0902018Assets 2019: $94,144Liabilities 2019: $15,128Net Assets 2019: $79,0162019Assets 2020: $327,663Liabilities 2020: $13,259Net Assets 2020: $314,4042020Assets 2021: $395,001Liabilities 2021: $14,978Net Assets 2021: $380,0232021Assets 2022: $430,050Liabilities 2022: $22,956Net Assets 2022: $407,0942022Assets 2023: $209,437Liabilities 2023: $4,043Net Assets 2023: $205,3942023Assets 2024: $149,012Liabilities 2024: $4,480Net Assets 2024: $144,5322024

Highlighted filing

2017

Assets$179,848
Liabilities$12,666
Net Assets$167,182

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2011: $496,8302011Expenses 2012: $504,4102012Expenses 2013: $528,1942013Revenue 2014: $398,830Expenses 2014: $480,359Net Income 2014: -$81,5292014Revenue 2015: $474,506Expenses 2015: $455,948Net Income 2015: $18,5582015Revenue 2016: $466,434Expenses 2016: $459,618Net Income 2016: $6,8162016Revenue 2017: $337,711Expenses 2017: $495,572Net Income 2017: -$157,8612017Revenue 2018: $489,212Expenses 2018: $564,268Net Income 2018: -$75,0562018Revenue 2019: $521,204Expenses 2019: $530,211Net Income 2019: -$9,0072019Revenue 2020: $624,404Expenses 2020: $390,303Net Income 2020: $234,1012020Revenue 2021: $497,700Expenses 2021: $432,081Net Income 2021: $65,6192021Revenue 2022: $581,511Expenses 2022: $547,482Net Income 2022: $34,0292022Revenue 2023: $354,175Expenses 2023: $572,131Net Income 2023: -$217,9562023Revenue 2024: $502,370Expenses 2024: $563,157Net Income 2024: -$60,7872024

Highlighted filing

2017

Revenue$337,711
Expenses$495,572
Net Income-$157,861
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Feb 26, 2018
Return Version
2016v3.1
Gross Receipts
$337,711
Mission and Program Overview

Mission

The john k. Maciver institute for public policy, inc. Was established to advance the idea that individual freedom, limited government, and personal responsibility are the best practice for the development of effective public policy in wisconsin.

To advance the idea that individual freedom, limited government, and personal responsibility are the best principles for the development of effective public policy in wisconsin

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$333,373$170,389▼ $162,984
Land, Buildings, and Equipment, Net$2,111$5,767▲ $3,656
Prepaid Expenses and Deferred Charges$3,341$3,692▲ $351
Cash and Non-Interest-Bearing Accounts$1--
Total Assets$338,826$179,848▼ $158,978
Liabilities
Other Liabilities$9,633$12,666▲ $3,033
Total Liabilities$9,633$12,666▲ $3,033
Net Assets / Fund Balance
Unrestricted Net Assets$329,193$160,725▼ $168,468
Temporarily Rstr Net Assets-$6,457-
Total Net Assets Fund Balance$329,193$167,182▼ $162,011
Total Liabilities and Net Assets / Fund Balance$338,826$179,848▼ $158,978

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$5,767$20,209$25,976
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Brett HealyPresidentFT$131,613$21,887$153,500

Board Members and Trustees

NameTitle
Gerardo GonzalezBoard Member
Jim LeefBoard Member
Laurie MccallumSecretary
Steve FettigTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$333,416
Program Service Revenue
$0
Investment Income
$530
Other Revenue
$3,765
All Other Contributions
$333,416
Change in Net Assets
$-157,861
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$284,264
Other Expenses$211,308
Total Fundraising Expense$47,326
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$129,101$2,635-$131,736
Current Officers, Directors, Trustees, and Key Employees$99,643$15,733$15,733$131,109
Fees for Services Other$9,000$11,343$30,736$51,079
Occupancy-$44,196-$44,196
Insurance$31,803$5,342-$37,145
Office Expenses$28,529$7,584-$36,113
Payroll Taxes$19,277$1,285$857$21,419
Travel$11,093--$11,093
Depreciation Depletion-$2,185-$2,185
Other Expenses$17,933$984-$984
Total Functional Expenses$346,379$101,867$47,326$495,572
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
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Compensation$7,237
Accounts Payable$2,937
Credit Card Payable$2,492
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
Other officer compensation reviewed
No
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 11B

A copy of the form 990 is provided to the board of directors to review prior to filing

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

The president reviews the agenda prior to meetings to determine whether any conflicts of interest exist. If any conflicts exist, those members refrain from discussions and voting on the matter

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

Compensation of the president is determined by independent persons using outside sources that provide comparable salary data from comparable organizations

Form 990, Page 6, Part VI, Line 19

The organization does not make its governing document, conflicts of interest policy, and financial statements available to the public, however the board of directors would consider if requested

Filing and Contact Details

Filer

Filer Name
John K Maciver Institute for
EIN
26-2639114
Phone
6085886477
Address
44 EAST MIFFLIN STREET SUITE 201, MADISON, WI 53703

Signing Officer

Name
Brett Healy
Title
President
Phone
6085886477
Signed
2018-02-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brett Healy
Formed
2008
Legal Domicile
Wi
Voting Board Members
5
Independent Board Members
5
Employees
5

Preparer

Firm
Sitzberger & Company Sc
Address
611 N BARKER RD STE 200, BROOKFIELD, WI 53045
Preparer
Kevin P Gaffney CPA
Phone
2628601724
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The john k. Maciver institute for public policy, inc. Was established to advance the idea that individual freedom, limited government, and personal responsibility are the best practice for the development of effective public policy in wisconsin.

Form 990, Part IX, Line 11G

Payroll processing 0 2,468 0 professional 9,000 8,875 0 fundraising fees 0 0 30,736 total 9,000 11,343 30,736

Form 990, Part XI, Line 9

Increase in prepaid rent 351 increase accrued compensation -3,178 increase in accounts payable -1,323 total -4,150

Raw XML Appendix391 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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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0509474
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02187300
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
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IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE C, PART IV
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt05767
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt020209
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt025976
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt07237
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt12937
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt22492
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED COMPENSATION
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ACCOUNTS PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2CREDIT CARD PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt05767
IRS990ScheduleD/TotalLiabilityAmt012666
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IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0BRETT HEALY
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0153500
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE JOHN K. MACIVER INSTITUTE FOR PUBLIC POLICY, INC. WAS ESTABLISHED TO ADVANCE THE IDEA THAT INDIVIDUAL FREEDOM, LIMITED GOVERNMENT, AND PERSONAL RESPONSIBILITY ARE THE BEST PRACTICE FOR THE DEVELOPMENT OF EFFECTIVE PUBLIC POLICY IN WISCONSIN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY OF THE FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS TO REVIEW PRIOR TO FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE PRESIDENT REVIEWS THE AGENDA PRIOR TO MEETINGS TO DETERMINE WHETHER ANY CONFLICTS OF INTEREST EXIST. IF ANY CONFLICTS EXIST, THOSE MEMBERS REFRAIN FROM DISCUSSIONS AND VOTING ON THE MATTER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION OF THE PRESIDENT IS DETERMINED BY INDEPENDENT PERSONS USING OUTSIDE SOURCES THAT PROVIDE COMPARABLE SALARY DATA FROM COMPARABLE ORGANIZATIONS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENT, CONFLICTS OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC, HOWEVER THE BOARD OF DIRECTORS WOULD CONSIDER IF REQUESTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5PAYROLL PROCESSING 0 2,468 0 PROFESSIONAL 9,000 8,875 0 FUNDRAISING FEES 0 0 30,736 TOTAL 9,000 11,343 30,736
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6INCREASE IN PREPAID RENT 351 INCREASE ACCRUED COMPENSATION -3,178 INCREASE IN ACCOUNTS PAYABLE -1,323 TOTAL -4,150
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
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IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt0179848
IRS990/TotalAssetsGrp/BOYAmt0338826
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IRS990/TotalContributionsAmt0333416
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt047326
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0101867
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0346379
IRS990/TotalFunctionalExpensesGrp/TotalAmt0495572
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt09633
IRS990/TotalLiabilitiesEOYAmt012666
IRS990/TotalLiabilitiesGrp/BOYAmt09633
IRS990/TotalLiabilitiesGrp/EOYAmt012666
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0329193
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0167182
IRS990/TotalOtherCompensationAmt021887
IRS990/TotalProgramServiceExpensesAmt0346379
IRS990/TotalReportableCompFromOrgAmt0131613
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt04295
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0337711
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0338826
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0179848
IRS990/TravelGrp/ProgramServicesAmt011093
IRS990/TravelGrp/TotalAmt011093
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0329193
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0160725
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt044 EAST MIFFLIN STREET
IRS990/USAddress/CityNm0MADISON
IRS990/USAddress/StateAbbreviationCd0WI
IRS990/USAddress/ZIPCd053703
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.MACIVERINSTITUTE.COM
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02018-03-14 21:41:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BRETT HEALY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06085886477
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-02-26
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0JOHN K MACIVER INSTITUTE FOR
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0PUBLIC POLICY INC
ReturnHeader/Filer/BusinessNameControlTxt0JOHN
ReturnHeader/Filer/EIN0262639114
ReturnHeader/Filer/PhoneNum06085886477
ReturnHeader/Filer/USAddress/AddressLine1Txt044 EAST MIFFLIN STREET SUITE 201
ReturnHeader/Filer/USAddress/CityNm0MADISON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WI
ReturnHeader/Filer/USAddress/ZIPCd053703
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0A795C6A0806209333D7C255974EDA31952923182
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0A795C6A0806209333D7C255974EDA31952923182
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0391777761
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SITZBERGER & COMPANY SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0611 N BARKER RD STE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BROOKFIELD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd053045
ReturnHeader/PreparerPersonGrp/PhoneNum02628601724
ReturnHeader/PreparerPersonGrp/PreparationDt02018-02-26
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KEVIN P GAFFNEY CPA
ReturnHeader/ReturnTs02018-03-30T14:28:07-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-07-01
ReturnHeader/TaxPeriodEndDt02017-06-30
ReturnHeader/TaxYr02016

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.$1.49$0.04$1.45$5.02$5.63$0.61
2023Detailed filing. Detailed filing data is available for this year.$2.09$0.04$2.05$3.54$5.72$2.18
2022Detailed filing. Detailed filing data is available for this year.$4.30$0.23$4.07$5.82$5.47$0.34
2021Detailed filing. Detailed filing data is available for this year.$3.95$0.15$3.80$4.98$4.32$0.66
2020Detailed filing. Detailed filing data is available for this year.$3.28$0.13$3.14$6.24$3.90$2.34
2019Detailed filing. Detailed filing data is available for this year.$0.94$0.15$0.79$5.21$5.30$0.09
2018Detailed filing. Detailed filing data is available for this year.$1.09$0.13$0.96$4.89$5.64$0.75
2017Detailed filing. Detailed filing data is available for this year.$1.80$0.13$1.67$3.38$4.96$1.58
2016Detailed filing. Detailed filing data is available for this year.$3.39$0.10$3.29$4.66$4.60$0.07
2015Detailed filing. Detailed filing data is available for this year.$3.35$0.12$3.23$4.75$4.56$0.19
2014Detailed filing. Detailed filing data is available for this year.$3.11$0.07$3.04$3.99$4.80$0.82
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.89$0.01$3.88$5.28
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.08$0.01$4.06$5.04
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.86$0.07$2.78$4.97