Civic Intelligence

Psychological Clinical Science Accreditation System Inc.

990 • Fiscal year 2021 • EIN 26-3018654

Jul 01, 2020 to Jun 30, 2021 • Filed on Oct 16, 2021

1800 Massachusetts Ave NW NoWashington, DC 20036

(301) 455-8046

Siviq Scores

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

Liabilities / Assets

45th percentile

0.05x

Higher debt load relative to assets than 45% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

56th percentile

0.12x

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

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

83rd percentile

43%

Higher net margin than 83% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

84th percentile

$146,165

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 37.2% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

68th percentile

20%

Faster asset growth than 68% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

8th percentile

-35%

Faster revenue growth than 8% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Up

$1,058,750

Up $179,147 (+20%) from 2020

Net Assets

Up

$1,010,307

Up $170,704 (+20%) from 2020

Liabilities

Up

$48,443

Up $8,443 (+21%) from 2020

Revenue

Down

$392,726

Down $209,003 (-35%) from 2020

Expenses

Up

$222,022

Up $42,524 (+24%) from 2020

Net Income

Down

$170,704

Down $251,527 (-60%) from 2020

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2012: $419,725Liabilities 2012: $0Net Assets 2012: $419,7252012Assets 2016: $696,797Liabilities 2016: $0Net Assets 2016: $696,7972016Assets 2017: $570,922Liabilities 2017: $4,205Net Assets 2017: $566,7172017Assets 2018: $497,330Liabilities 2018: $1,193Net Assets 2018: $496,1372018Assets 2019: $492,372Liabilities 2019: $75,000Net Assets 2019: $417,3722019Assets 2020: $879,603Liabilities 2020: $40,000Net Assets 2020: $839,6032020Assets 2021: $1,058,750Liabilities 2021: $48,443Net Assets 2021: $1,010,3072021Assets 2022: $1,273,516Liabilities 2022: $100,000Net Assets 2022: $1,173,5162022Assets 2023: $1,153,748Liabilities 2023: $3,453Net Assets 2023: $1,150,2952023Assets 2024: $1,232,687Liabilities 2024: $2,903Net Assets 2024: $1,229,7842024Assets 2025: $1,338,955Liabilities 2025: $0Net Assets 2025: $1,338,9552025

Highlighted filing

2021

Assets$1,058,750
Liabilities$48,443
Net Assets$1,010,307

Operations Trend

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

$800K$600K$400K$200K$0-$200KExpenses 2012: $139,1212012Revenue 2016: $101,922Expenses 2016: $116,465Net Income 2016: -$14,5432016Revenue 2017: $145,786Expenses 2017: $271,664Net Income 2017: -$125,8782017Revenue 2018: $108,000Expenses 2018: $178,580Net Income 2018: -$70,5802018Revenue 2019: $90,500Expenses 2019: $169,265Net Income 2019: -$78,7652019Revenue 2020: $601,729Expenses 2020: $179,498Net Income 2020: $422,2312020Revenue 2021: $392,726Expenses 2021: $222,022Net Income 2021: $170,7042021Revenue 2022: $374,696Expenses 2022: $211,487Net Income 2022: $163,2092022Revenue 2023: $191,130Expenses 2023: $214,351Net Income 2023: -$23,2212023Revenue 2024: $292,245Expenses 2024: $212,756Net Income 2024: $79,4892024Revenue 2025: $303,240Expenses 2025: $194,069Net Income 2025: $109,1712025

Highlighted filing

2021

Revenue$392,726
Expenses$222,022
Net Income$170,704
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Oct 16, 2021
Return Version
2020v4.1
Gross Receipts
$392,726
Mission and Program Overview

Mission

The psychological clinical science accreditation system (pcsas) is an independent, non-profit organization that provides rigorous, objective, and empirically based accreditation of ph.d. Programs that adhere to a clinical science training model.

To advance public health by using the leverage of accreditation to promote psychological clinical science-centered education and training in clinical psychology.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$526,825$527,205▲ $380
Savings and Temporary Cash Investments$170,778$280,545▲ $109,767
Accounts Receivable$19,000$186,000▲ $167,000
Pledges and Grants Receivable$163,000$65,000▼ $98,000
Total Assets$879,603$1,058,750▲ $179,147
Liabilities
Deferred Revenue$40,000$47,500▲ $7,500
Accounts Payable and Accrued Expenses-$943-
Total Liabilities$40,000$48,443▲ $8,443
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$639,603$958,307▲ $318,704
Net Assets With Donor Restrictions$200,000$52,000▼ $148,000
Total Net Assets Fund Balance$839,603$1,010,307▲ $170,704
Total Liabilities and Net Assets / Fund Balance$879,603$1,058,750▲ $179,147
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Alan KrautExecutive DirectorPT$146,165$146,165

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$331,750
Program Service Revenue
$60,000
Investment Income
$976
Other Revenue
$0
All Other Contributions
$233,000
Change in Net Assets
$170,704

Audited Revenue Reconciliation

Revenue per Audited Statements
$392,726
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$392,726
Total Revenue per Form 990
$392,726
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$146,165
Other Expenses$75,857
Total Fundraising Expense$33,035
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$95,007$21,925$29,233$146,165
Fees for Services Other$43,685--$43,685
Insurance$6,659$1,537$2,049$10,245
Fees for Services Accounting$3,299$761$1,015$5,075
Office Expenses$2,398$553$738$3,689
Other Expenses$10,000$2,229-$2,229
Travel$469--$469
Fees for Services Legal-$185-$185
Total Functional Expenses$161,517$27,470$33,035$222,022

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$222,022
Total Expenses per Audited Statements$222,022
Total Expenses per Form 990$222,022
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
No
Audit committee
Yes
Business relationship with 35% controlled entity
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
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, Part VI, Section B, Line 11B

The return was prepared by an outside accountant. The return was reviewed by the executive director prior to filing the return.

Form 990, Part VI, Section B, Line 15

Executive director's compensation is determined by the board

Form 990, Part VI, Section C, Line 18

Organization's documents are available upon request and form 990 is available on guidestar.

Form 990, Part VI, Section C, Line 19

The organization makes available its corporate documents to the public upon request.

Filing and Contact Details

Filer

Filer Name
Psycological Clinical Science
EIN
26-3018654
Phone
3014558046
Address
1800 MASSACHUSETTS AVE NW NO, WASHINGTON, DC 20036

Signing Officer

Name
Alan Kraut
Title
Executive Director
Phone
3014558046
Signed
2021-10-16

Organization Details

Principal Officer
Alan Kraut
Formed
2007
Legal Domicile
De
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
0

Preparer

Firm
Salti & Associates LLC
Address
1310 L STREET NW, WASHINGTON, DC 20005
Preparer
Salti Associates LLC
Phone
2027283312
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Consultants: program service expenses 43,685. Management and general expenses 0. Fundraising expenses 0. Total expenses 43,685.

Financial Statement Notes

PART X, LINE 2:

The financial accounting standard board released fasb asc 740-10, income taxes, that provide guidance for reporting uncertainty in income taxes. For the year ended june 30, 2020, pcsas has documented its consideration of fasb asc 740-10 and determined that no material uncertain tax provisions qualify for either recognition or disclosure in the financial statements.

Raw XML AppendixShowing 400 of 420 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/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt098000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt091000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01201500
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0729
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt04786
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt06491
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt060000
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt070000
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt010000
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt010000
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt050000
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0200000
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0976
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt04786
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IRS990ScheduleA/InvestmentIncomePYPct00.00760
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IRS990ScheduleA/PublicSupportPY509Pct00.98340
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IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt010000
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0108000
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0141000
IRS990ScheduleA/Total509Grp/TotalAmt01401500
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0108000
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IRS990ScheduleD/FootnoteTextInd0X
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE FINANCIAL ACCOUNTING STANDARD BOARD RELEASED FASB ASC 740-10, INCOME TAXES, THAT PROVIDE GUIDANCE FOR REPORTING UNCERTAINTY IN INCOME TAXES. FOR THE YEAR ENDED JUNE 30, 2020, PCSAS HAS DOCUMENTED ITS CONSIDERATION OF FASB ASC 740-10 AND DETERMINED THAT NO MATERIAL UNCERTAIN TAX PROVISIONS QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE RETURN WAS PREPARED BY AN OUTSIDE ACCOUNTANT. THE RETURN WAS REVIEWED BY THE EXECUTIVE DIRECTOR PRIOR TO FILING THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXECUTIVE DIRECTOR'S COMPENSATION IS DETERMINED BY THE BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ORGANIZATION'S DOCUMENTS ARE AVAILABLE UPON REQUEST AND FORM 990 IS AVAILABLE ON GUIDESTAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES AVAILABLE ITS CORPORATE DOCUMENTS TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CONSULTANTS: PROGRAM SERVICE EXPENSES 43,685. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 43,685.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
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IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01800 MASSACHUSETTS AVE NW NO 402
IRS990/USAddress/CityNm0WASHINGTON
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IRS990/VotingMembersGoverningBodyCnt09
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IRS990/WebsiteAddressTxt0WWW.PCSAS.ORG
IRS990/WhistleblowerPolicyInd00
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ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/PersonNm0ALAN KRAUT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum03014558046
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-10-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PSYCOLOGICAL CLINICAL SCIENCE
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ACCREDITATION SYSTEM INC
ReturnHeader/Filer/BusinessNameControlTxt0PSYC
ReturnHeader/Filer/EIN0263018654
ReturnHeader/Filer/PhoneNum03014558046

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