Civic Intelligence

Capital Institute

EIN 27-0726059 • 501(c)3 • Stonington, CT

Profile

The mission of the organization is to explore and effect economic transition to a more just, resilient, and sustainable way of living on this earth through the transformation of finance.

PO Box 22Stonington, CT 06378

www.capitalinstitute.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

97th percentile

2.74x

Higher debt load relative to assets than 97% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

95th percentile

1.13x

Higher debt load relative to revenue than 95% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

85th percentile

36%

Higher net margin than 85% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

92nd percentile

85%

Faster asset growth than 92% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2021 to 2024

Revenue Growth

71st percentile

18%

Faster revenue growth than 71% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2021 to 2024

Balance Sheet
Liabilities / Assets97th percentile

Assets

Up

$160,897

Up $107,810 (+203%) from 2023

Liabilities

Down

$440,120

Down $31,014 (-6.6%) from 2023

Net Assets

Up

-$279,223

Up $138,824 (+33%) from 2023

Operations
Liabilities / Revenue95th percentileNet Margin85th percentile

Revenue

Down

$388,323

Down $376,153 (-49%) from 2023

Expenses

Down

$249,499

Down $487,342 (-66%) from 2023

Net Income

Up

$138,824

Up $111,189 (+402%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth92nd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.0M$500K$0-$500KAssets 2011: $67,785Liabilities 2011: $133,708Net Assets 2011: -$65,9232011Assets 2012: $20,910Liabilities 2012: $195,039Net Assets 2012: -$174,1292012Assets 2013: $86,233Liabilities 2013: $225,205Net Assets 2013: -$138,9722013Assets 2014: $149,531Liabilities 2014: $233,109Net Assets 2014: -$83,5782014Assets 2015: $374,079Liabilities 2015: $315,622Net Assets 2015: $58,4572015Assets 2016: $608,624Liabilities 2016: $321,298Net Assets 2016: $287,3262016Assets 2017: $772,809Liabilities 2017: $326,400Net Assets 2017: $446,4092017Assets 2018: $462,857Liabilities 2018: $342,747Net Assets 2018: $120,1102018Assets 2019: $246,137Liabilities 2019: $340,449Net Assets 2019: -$94,3122019Assets 2020: $53,260Liabilities 2020: $359,004Net Assets 2020: -$305,7442020Assets 2021: $25,348Liabilities 2021: $427,622Net Assets 2021: -$402,2742021Assets 2022: $48,969Liabilities 2022: $494,651Net Assets 2022: -$445,6822022Assets 2023: $53,087Liabilities 2023: $471,134Net Assets 2023: -$418,0472023Assets 2024: $160,897Liabilities 2024: $440,120Net Assets 2024: -$279,2232024

Highlighted filing

2024

Assets$160,897
Liabilities$440,120
Net Assets-$279,223
Open 2024 Filing

Operations Trend

Revenue Growth71st percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KExpenses 2011: $246,9962011Revenue 2012: $76,178Expenses 2012: $180,630Net Income 2012: -$104,4522012Expenses 2013: $294,4232013Revenue 2014: $431,197Expenses 2014: $375,803Net Income 2014: $55,3942014Revenue 2015: $856,291Expenses 2015: $661,349Net Income 2015: $194,9422015Revenue 2016: $837,721Expenses 2016: $608,852Net Income 2016: $228,8692016Revenue 2017: $801,741Expenses 2017: $642,658Net Income 2017: $159,0832017Revenue 2018: $599,641Expenses 2018: $728,469Net Income 2018: -$128,8282018Revenue 2019: $283,648Expenses 2019: $498,070Net Income 2019: -$214,4222019Revenue 2020: $298,686Expenses 2020: $510,118Net Income 2020: -$211,4322020Revenue 2021: $234,432Expenses 2021: $330,962Net Income 2021: -$96,5302021Revenue 2022: $727,311Expenses 2022: $770,719Net Income 2022: -$43,4082022Revenue 2023: $764,476Expenses 2023: $736,841Net Income 2023: $27,6352023Revenue 2024: $388,323Expenses 2024: $249,499Net Income 2024: $138,8242024

Highlighted filing

2024

Revenue$388,323
Expenses$249,499
Net Income$138,824
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$160,897
Liabilities
$440,120
Net assets
-$279,223
Revenue
$388,323
Expenses
$249,499
Net income
$138,824
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.61$4.40$2.79$3.88$2.49$1.39
2023Detailed filing. Detailed filing data is available for this year.$0.53$4.71$4.18$7.64$7.37$0.28
2022Detailed filing. Detailed filing data is available for this year.$0.49$4.95$4.46$7.27$7.71$0.43
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.25$4.28$4.02$2.34$3.31$0.97
2020Detailed filing. Detailed filing data is available for this year.$0.53$3.59$3.06$2.99$5.10$2.11
2019Detailed filing. Detailed filing data is available for this year.$2.46$3.40$0.94$2.84$4.98$2.14
2018Detailed filing. Detailed filing data is available for this year.$4.63$3.43$1.20$6.00$7.28$1.29
2017Detailed filing. Detailed filing data is available for this year.$7.73$3.26$4.46$8.02$6.43$1.59
2016Detailed filing. Detailed filing data is available for this year.$6.09$3.21$2.87$8.38$6.09$2.29
2015Detailed filing. Detailed filing data is available for this year.$3.74$3.16$0.58$8.56$6.61$1.95
2014Detailed filing. Detailed filing data is available for this year.$1.50$2.33$0.84$4.31$3.76$0.55
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.86$2.25$1.39$2.94
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.21$1.95$1.74$0.76$1.81$1.04
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.68$1.34$0.66$2.47
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 14, 2025
Return Version
2024v5.2
Gross Receipts
$388,323
Mission and Program Overview

Mission

The mission of the organization is to explore and effect economic transition to a more just, resilient , and sustainable way of living on this earth through the transformation of finance.

The mission of the organization is to explore and effect economic transition to a more just, resilient, and sustainable way of living on this earth through the transformation of finance.

Balance Sheet Detail
LineBeginningEndChange
Assets
Loans From Officers Directors$454,767$439,343▼ $15,424
Accounts Receivable-$119,293-
Cash and Non-Interest-Bearing Accounts$42,133$40,366▼ $1,767
Pledges and Grants Receivable$10,000--
Prepaid Expenses and Deferred Charges$228$926▲ $698
Land, Buildings, and Equipment, Net$726$312▼ $414
Total Assets$53,087$160,897▲ $107,810
Liabilities
Accounts Payable and Accrued Expenses$16,367$777▼ $15,590
Total Liabilities$471,134$440,120▼ $31,014
Net Assets / Fund Balance
Net Assets With Donor Restrictions$53,485$43,215▼ $10,270
Net Assets Without Donor Restrictions$-471,532$-322,438▲ $149,094
Total Net Assets Fund Balance$-418,047$-279,223▲ $138,824
Total Liabilities and Net Assets / Fund Balance$53,087$160,897▲ $107,810

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$312$3,746$4,058
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
John FullertonPresident & CEOPT$3,744$3,744

Board Members and Trustees

NameTitle
Jonathan RoseDirector
Nora BatesonDirector
Vincent StanleyDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$69,630
Program Service Revenue
$293,985
Investment Income
$0
Other Revenue
$24,708
All Other Contributions
$69,630
Change in Net Assets
$138,824
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$245,405
Salaries, Compensation, and Employee Benefits$4,094
Total Fundraising Expense$4,032
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$152,199$512-$152,199
Travel$15,121$1,008$4,032$20,161
Fees for Services Accounting-$16,250-$16,250
Interest-$9,576-$9,576
Advertising$4,014$446-$4,460
Current Officers, Directors, Trustees, and Key Employees$3,184$354-$3,538
Fees for Services Other$1,000$841-$1,841
Payroll Taxes$501$55-$556
Depreciation Depletion-$415-$415
Office Expenses$235$26-$261
Total Functional Expenses$182,680$62,787$4,032$249,499
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$454,767$439,343▼ $15,424
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Management duties delegation Part VI line 3

“The organization has contracted a consultant to assist with management and operations support. Services are overseen by the ceo/president.”

Form 990 governing body review Part VI line 11

“The process used to review form 990 consists of the president reviewing a near-final draft of the document and then forwarding it to the entire board for review. Any changes to the document are conveyed to the president of the organization, who provides final review and approval. The signed document is then sent to the accounting firm for completion and processing.”

Conflict of interest policy compliance Part VI line 12C

“Each director, prinicpal officer, and member of a committee with governing board delegated powers annual shall sign a statement which affirms such person: a) has received a copy of the conflict of interest policy; b) has read and understands the policy; c) has agreed to comply with the policy; d) understands capital institute is a nonprofit organization and in order to maintain its federal tax exemption it must engage primarily in activities which accomplish one or more of its tax-exempt purposes.”

CEO executive director top management comp Part VI line 15A

“The organization determined that it would be appropriate to compensate the president/ceo. A minimal salary was agreed upon.”

Governing documents etc available to public Part VI line 19

“Documents are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Capital Institute
EIN
27-0726059
In Care Of
% JOHN FULLERTON
Phone
2037691191
Address
PO BOX 22, STONINGTON, CT 06378

Signing Officer

Name
John Fullerton
Title
CEO
Phone
2037691191
Signed
2025-11-14
Discuss with paid preparer
Yes

Organization Details

Formed
2010
Legal Domicile
Ny
Voting Board Members
4
Independent Board Members
3
Employees
1

Preparer

Firm
SKINNON AND FABER CPAs PC
Address
700 VETERANS MEM HWY STE 210, HAUPPAUGE, NY 11788
Preparer
Frank J Faber CPA
Phone
6318511201
Supplemental Narrative

Financial Statement Notes

Part X, Line 2-Text in footnote regarding FIN 48 (ASC 740)

“The Organization is a not-for-profit organization that is exempt from income taxes under section 501(c)(3) of the internal revenue code and classified by the internal revenue service as other than a private foundation. The Organization has evaluated its activities for uncertain tax positions and has determined that there were no uncertain tax positions for the year ended December 31, 2024.”

Raw XML Appendix380 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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IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
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IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt03746
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Organization is a not-for-profit organization that is exempt from income taxes under section 501(c)(3) of the internal revenue code and classified by the internal revenue service as other than a private foundation. The Organization has evaluated its activities for uncertain tax positions and has determined that there were no uncertain tax positions for the year ended December 31, 2024.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2-Text in footnote regarding FIN 48 (ASC 740)
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt1214186
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt1205666
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0LEVEL 3 CAPITAL ADVISORS LLC
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm1The Twin Beech Trust Inc
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0FAMILY OWNERSHIP
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt1FAMILY OWNERSHIP
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS CONTRACTED A CONSULTANT TO ASSIST WITH MANAGEMENT AND OPERATIONS SUPPORT. SERVICES ARE OVERSEEN BY THE CEO/PRESIDENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE PROCESS USED TO REVIEW FORM 990 CONSISTS OF THE PRESIDENT REVIEWING A NEAR-FINAL DRAFT OF THE DOCUMENT AND THEN FORWARDING IT TO THE ENTIRE BOARD FOR REVIEW. ANY CHANGES TO THE DOCUMENT ARE CONVEYED TO THE PRESIDENT OF THE ORGANIZATION, WHO PROVIDES FINAL REVIEW AND APPROVAL. THE SIGNED DOCUMENT IS THEN SENT TO THE ACCOUNTING FIRM FOR COMPLETION AND PROCESSING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EACH DIRECTOR, PRINICPAL OFFICER, AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS ANNUAL SHALL SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON: A) HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY; B) HAS READ AND UNDERSTANDS THE POLICY; C) HAS AGREED TO COMPLY WITH THE POLICY; D) UNDERSTANDS CAPITAL INSTITUTE IS A NONPROFIT ORGANIZATION AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION DETERMINED THAT IT WOULD BE APPROPRIATE TO COMPENSATE THE PRESIDENT/CEO. A MINIMAL SALARY WAS AGREED UPON.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Management duties delegation Part VI line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0182680
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IRS990/TotalGrossUBIAmt00
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IRS990/UponRequestInd0X
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IRS990/WebsiteAddressTxt0WWW.CAPITALINSTITUTE.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN FULLERTON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO
ReturnHeader/BusinessOfficerGrp/PhoneNum02037691191
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CAPITAL INSTITUTE
ReturnHeader/Filer/BusinessNameControlTxt0CAPI
ReturnHeader/Filer/EIN0270726059
ReturnHeader/Filer/InCareOfNm0% JOHN FULLERTON
ReturnHeader/Filer/PhoneNum02037691191
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 22
ReturnHeader/Filer/USAddress/CityNm0STONINGTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CT
ReturnHeader/Filer/USAddress/ZIPCd006378
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0113196893
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SKINNON AND FABER CPAs PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0700 VETERANS MEM HWY STE 210
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HAUPPAUGE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd011788
ReturnHeader/PreparerPersonGrp/PhoneNum06318511201
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-19
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0FRANK J FABER CPA
ReturnHeader/ReturnTs02025-11-19T08:52:59-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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