Civic Intelligence

Center for the Study Of

EIN 27-3971769 • 501(c)3 • Ithaca, NY

Profile

Charitable research and public education

206A Dryden Rd 112Ithaca, NY 14850

www.empathictherapy.org

Siviq Scores

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

Liabilities / Assets

55th percentile

0.00x

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

NTEE F60 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

56th percentile

0.00x

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

NTEE F60 • <$500k nonprofits • Source year 2024

Net Margin

1st percentile

-2940%

Higher net margin than 1% of similar nonprofits.

NTEE F60 • <$500k nonprofits • Source year 2024

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

NTEE F60 • <$500k nonprofits • Source year 2024

Asset Growth

8th percentile

-74%

Faster asset growth than 8% of similar nonprofits.

NTEE F60 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

10th percentile

-59%

Faster revenue growth than 10% of similar nonprofits.

NTEE F60 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets55th percentile

Assets

Down

$3,689

Down $10,730 (-74%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$3,689

Down $10,730 (-74%) from 2023

Operations
Liabilities / Revenue56th percentileNet Margin1st percentile

Revenue

Down

$365

Down $532 (-59%) from 2023

Expenses

Up

$11,095

Up $10,379 (+1450%) from 2023

Net Income

Down

-$10,730

Down $10,911 (-6028%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth8th percentile

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

$15K$10K$5.0K$0Assets 2018: $13,353Liabilities 2018: $0Net Assets 2018: $13,3532018Assets 2021: $14,442Liabilities 2021: $0Net Assets 2021: $14,4422021Assets 2022: $14,238Liabilities 2022: $0Net Assets 2022: $14,2382022Assets 2023: $14,419Liabilities 2023: $0Net Assets 2023: $14,4192023Assets 2024: $3,689Liabilities 2024: $0Net Assets 2024: $3,6892024

Highlighted filing

2024

Assets$3,689
Liabilities$0
Net Assets$3,689
Open 2024 Filing

Operations Trend

Revenue Growth10th percentile

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

$20K$10K$0-$10K-$20KRevenue 2018: $3,075Expenses 2018: $1,338Net Income 2018: $1,7372018Revenue 2021: $437Expenses 2021: $7,819Net Income 2021: -$7,3822021Revenue 2022: $906Expenses 2022: $1,110Net Income 2022: -$2042022Revenue 2023: $897Expenses 2023: $716Net Income 2023: $1812023Revenue 2024: $365Expenses 2024: $11,095Net Income 2024: -$10,7302024

Highlighted filing

2024

Revenue$365
Expenses$11,095
Net Income-$10,730
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,689
Liabilities
$0
Net assets
$3,689
Revenue
$365
Expenses
$11,095
Net income
-$10,730
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.69$0.00$3.69$0.37$11.1$10.7
2023Detailed filing. Detailed filing data is available for this year.$14.4$0.00$14.4$0.90$0.72$0.18
2022Detailed filing. Detailed filing data is available for this year.$14.2$0.00$14.2$0.91$1.11$0.20
2021Detailed filing. Detailed filing data is available for this year.$14.4$0.00$14.4$0.44$7.82$7.38
2018Detailed filing. Detailed filing data is available for this year.$13.4$0.00$13.4$3.08$1.34$1.74
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 12, 2025
Return Version
2024v5.1
Gross Receipts
$365
Mission and Program Overview

Mission

Charitable research and public education

Program Services

DescriptionGrantsExpenses
CHARITABLE RESEARCH AND PUBLIC EDUCATION$10,000$10,000
Compensation and Service Providers
Top Officer Pay76th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
GINGER ROSS BREGGINCFO-$0--
JAY SALWEN MDBoard Member-$0--
MATHY DOWNING MDBoard Member-$0--
PETER R BREGGIN MDPrincipal Officer-$0--
SUSAN CLOSEBoard Member-$0--
Filing and Contact Details

Filer

Filer Name
Center for the Study of
EIN
27-3971769
Phone
6072725328
Address
206A DRYDEN RD 112, ITHACA, NY 14850

Signing Officer

Name
Ginger R Breggin
Title
CFO
Phone
6072725328
Signed
2025-05-12
Discuss with paid preparer
Yes

Preparer

Firm
Sciarabba Walker & Co Llp
Address
410 EAST UPLAND ROAD, ITHACA, NY 14850
Preparer
David E Iles
Phone
6072725550
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 10 - Grants and Similar Amounts Paid

“Activity classification: donation. Grantee name: truth for health foundation. Grantee address: p.o. Box 64507 tucson, az 85728. Grantee relationship: none. Method used to determine book value: fmv. Amount given: 10,000.”

Form 990-ez, Part I, Line 16 - Other Expenses

“Description: office supplies. Amount: 95. Description: prior period adjustment. Amount: 50. Total to form 990-ez, line 16: 145.”

Raw XML Appendix169 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.

Path#Value
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IRS990EZ/BooksInCareOfDetail/PhoneNum06072725328
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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0ITHACA
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NY
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd014850
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt014419
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IRS990EZ/GrantsAndSimilarAmountsPaidAmt010000
IRS990EZ/GrossReceiptsAmt0365
IRS990EZ/InfoInScheduleOPartIIIInd0X
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IRS990EZ/MethodOfAccountingCashInd0X
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IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt03689
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0GINGER ROSS BREGGIN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JAY SALWEN MD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2MATHY DOWNING MD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3PETER R BREGGIN MD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4SUSAN CLOSE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0CFO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3PRINCIPAL OFFICER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4BOARD MEMBER
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt0145
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0CHARITABLE RESEARCH AND PUBLIC EDUCATION
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0CHARITABLE RESEARCH AND PUBLIC EDUCATION
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt010000
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt010000
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0NY
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
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IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt011095
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IRS990EZ/TotalRevenueAmt0365
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0WWW.EMPATHICTHERAPY.ORG
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0365
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0895
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0904
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0435
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0450
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt03049
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt02
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt02
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt02
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt04
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt010
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt02
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt02
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt02
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt04
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt010
IRS990ScheduleA/InvestmentIncomeCYPct00.00330
IRS990ScheduleA/InvestmentIncomePYPct00.00370
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99670
IRS990ScheduleA/PublicSupportPY509Pct00.99630
IRS990ScheduleA/PublicSupportTotal509Amt03049
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0365
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0895
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0435
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0450
IRS990ScheduleA/Total509Grp/TotalAmt03049
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0365
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0897
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0437
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0454
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03059
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ACTIVITY CLASSIFICATION: DONATION. GRANTEE NAME: TRUTH FOR HEALTH FOUNDATION. GRANTEE ADDRESS: P.O. BOX 64507 TUCSON, AZ 85728. GRANTEE RELATIONSHIP: NONE. METHOD USED TO DETERMINE BOOK VALUE: FMV. AMOUNT GIVEN: 10,000.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: OFFICE SUPPLIES. AMOUNT: 95. DESCRIPTION: PRIOR PERIOD ADJUSTMENT. AMOUNT: 50. TOTAL TO FORM 990-EZ, LINE 16: 145.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0GINGER R BREGGIN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CFO
ReturnHeader/BusinessOfficerGrp/PhoneNum06072725328
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CENTER FOR THE STUDY OF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0EMPATHIC THERAPY INC
ReturnHeader/Filer/BusinessNameControlTxt0CENT
ReturnHeader/Filer/EIN0273971769
ReturnHeader/Filer/PhoneNum06072725328
ReturnHeader/Filer/USAddress/AddressLine1Txt0206A DRYDEN RD 112
ReturnHeader/Filer/USAddress/CityNm0ITHACA
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0410 EAST UPLAND ROAD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ITHACA
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ReturnHeader/PreparerPersonGrp/PhoneNum06072725550
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID E ILES
ReturnHeader/ReturnTs02025-05-12T10:10:11-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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