Civic Intelligence

International Association of Master

EIN 30-0628599 • 501(c)3 • Ellinwood, KS

Profile

To practice and preserve the beautiful arts of calligraphy, engrossing and fine penmanship.

105 W 10th StreetEllinwood, KS 67526

www.iampeth.com

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

24th percentile

-18%

Higher net margin than 24% of similar nonprofits.

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

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

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

Asset Growth

46th percentile

-4.3%

Faster asset growth than 46% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

24th percentile

-37%

Faster revenue growth than 24% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$434,647

Down $19,604 (-4.3%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Down

$434,647

Down $19,604 (-4.3%) from 2023

Revenue

Down

$109,440

Down $63,003 (-37%) from 2023

Expenses

Down

$129,044

Down $63,636 (-33%) from 2023

Net Income

Up

-$19,604

Up $633 (+3.1%) from 2023

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $109,088Liabilities 2011: $0Net Assets 2011: $109,0882011Assets 2012: $132,482Liabilities 2012: $0Net Assets 2012: $132,4822012Assets 2013: $144,470Liabilities 2013: $0Net Assets 2013: $144,4702013Assets 2014: $171,307Liabilities 2014: $0Net Assets 2014: $171,3072014Assets 2015: $204,475Liabilities 2015: $0Net Assets 2015: $204,4752015Assets 2016: $245,437Liabilities 2016: $0Net Assets 2016: $245,4372016Assets 2017: $243,182Net Assets 2017: $243,1822017Assets 2018: $298,202Net Assets 2018: $298,2022018Assets 2019: $358,161Net Assets 2019: $358,1612019Assets 2020: $347,003Net Assets 2020: $347,0032020Assets 2021: $423,029Net Assets 2021: $423,0292021Assets 2022: $474,487Net Assets 2022: $474,4872022Assets 2023: $454,251Net Assets 2023: $454,2512023Assets 2024: $434,647Net Assets 2024: $434,6472024

Highlighted filing

2024

Assets$434,647
Liabilities-
Net Assets$434,647

Operations Trend

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

$200K$100K$0-$100KRevenue 2011: $73,547Expenses 2011: $45,105Net Income 2011: $28,4422011Revenue 2012: $77,666Expenses 2012: $54,272Net Income 2012: $23,3942012Revenue 2013: $78,805Expenses 2013: $66,817Net Income 2013: $11,9882013Revenue 2014: $92,296Expenses 2014: $65,459Net Income 2014: $26,8372014Revenue 2015: $118,108Expenses 2015: $84,940Net Income 2015: $33,1682015Revenue 2016: $131,727Expenses 2016: $90,765Net Income 2016: $40,9622016Revenue 2017: $109,030Expenses 2017: $111,285Net Income 2017: -$2,2552017Revenue 2018: $128,259Expenses 2018: $73,239Net Income 2018: $55,0202018Revenue 2019: $148,639Expenses 2019: $88,681Net Income 2019: $59,9582019Revenue 2020: $73,833Expenses 2020: $84,990Net Income 2020: -$11,1572020Revenue 2021: $110,572Expenses 2021: $34,545Net Income 2021: $76,0272021Revenue 2022: $182,374Expenses 2022: $130,471Net Income 2022: $51,9032022Revenue 2023: $172,443Expenses 2023: $192,680Net Income 2023: -$20,2372023Revenue 2024: $109,440Expenses 2024: $129,044Net Income 2024: -$19,6042024

Highlighted filing

2024

Revenue$109,440
Expenses$129,044
Net Income-$19,604

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.35$4.35$1.09$1.29$0.20
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.54$4.54$1.72$1.93$0.20
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.74$4.74$1.82$1.30$0.52
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.23$4.23$1.11$0.35$0.76
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.47$3.47$0.74$0.85$0.11
2019Detailed filing. Detailed filing data is available for this year.$3.58$3.58$1.49$0.89$0.60
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.98$2.98$1.28$0.73$0.55
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.43$2.43$1.09$1.11$0.02
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.45$0.00$2.45$1.32$0.91$0.41
2015Detailed filing. Detailed filing data is available for this year.$2.04$0.00$2.04$1.18$0.85$0.33
2014Detailed filing. Detailed filing data is available for this year.$1.71$0.00$1.71$0.92$0.65$0.27
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.44$0.00$1.44$0.79$0.67$0.12
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.32$0.00$1.32$0.78$0.54$0.23
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.09$0.00$1.09$0.74$0.45$0.28
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 13, 2025
Return Version
2023v6.0
Gross Receipts
$109,440
Mission and Program Overview

Mission

To practice and preserve the beautiful arts of calligraphy, engrossing and fine penmanship.

SEE SCHEDULE O

Program Services

DescriptionGrantsExpenses
SEE SCHDEULE O-$47,829
ANNUAL CONVENTION OPEN TO ALL MEMBERS (1,513) THAT INCLUDES A WEEK OF LEARNING THE PEN ARTS.-$46,084
PUBLICATION AND CIRCULATION OF THE "PENMAN'S JOURNAL," A QUARTERLY NEWSLETTER THAT IS THS OLDEST PEN ART PUBLICATION IN THE WORLD.-$20,696
SEE SCHEDULE O-$14,435
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
JENNIFER CATHEYPresident-$0--
CHRISTEN TURNEY1st Vice Pre-$0--
MIKE WARD2nd Vice Pre-$0--
MARIE HORNBACKRecording Se-$0--
KATHY SAUNDERSCorrespondin-$0--
KATHLEEN MARKHAMTreasurer-$0--
NANCY MARKISOHNAssistant Tr-$0--
CASSIE THOMASPenman'S Jou-$0--
DEBI ZEINERTWebmaster-$0--
HEATHER VICTORIA HELDAssistant We-$0--
ANN COBBImmediate Pa-$0--
MELISSA ESPLINMember At La-$0--
AMY OWENSMember At La-$0--
SONDRA S GOLDMANTreasurer (7-$0--
KALO CHUMembership C-$0--
ROBERT HURFORDHistorian/Ar-$0--
ANN COBBCertificatio-$0--
Filing and Contact Details

Filer

Filer Name
International Association of Master
EIN
30-0628599
Phone
9173593224
Address
105 W 10TH STREET, ELLINWOOD, KS 67526

Signing Officer

Name
Sondra S Goldman
Title
Treasurer (7-2024)
Phone
9173593224
Signed
2025-05-13
Discuss with paid preparer
Yes

Preparer

Firm
Spectrum CPA Partners LLC
Address
1400 POLK ST, GREAT BEND, KS 67530-3619
Preparer
Cynthia J Lockwood
Phone
6207925378
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 8

Stripe sales 64,945 other income 1,669 interest income 310 total 66,924

Form 990-ez, Part I, Line 16

Expenses admin & computer expense 108 bank fees (paypal) 5,885 certificate program expen 5,174 class materials 600 insurance 965 office expense 14,435 convention expenses 46,084 scholarships 2,811 stripe fees and expenses 2,015 supplies 464 survey monkey fees 508 teacher honorarium 8,300 virtual class honorarium 3,393 virtual expenses 1,908 website 8,775 donations 500 non-investment depreciation 4,288 total 106,213

Form 990-ez, Part I, Line 20

Rounding -2 book / tax depreciation difference 1

Form 990-ez, Part II, Line 24

Equipment 17,887 22,615 less accumulated depreciation 17,314 21,602 archive items 15,994 15,994 total 16,567 17,007

Form 990-ez, Part III

Primary exempt purpose - to practice and preserve the beautiful arts of calligraphy, engrossing and fine penmanship. Line 30, program service accomplishments: acquire an archive of historical examples of penmanship and engrossing to display at convention and preserve for future generations to study. Also scan other collections of penmanship and engrossing into a digital format so they become more accessible for study.

Form 990-ez, Part III, Line 31

SEE SCHDEULE O

Form 990-ez, Part IV

Officers and directors devote one hour per week to this non profit organization.

Raw XML Appendix220 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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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JENNIFER CATHEY
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt11ST VICE PRE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt22ND VICE PRE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3RECORDING SE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4CORRESPONDIN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6ASSISTANT TR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7PENMAN'S JOU
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8WEBMASTER
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IRS990EZ/PrintingPublicationsPostageAmt020696
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IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0ANNUAL CONVENTION OPEN TO ALL MEMBERS (1,513) THAT INCLUDES A WEEK OF LEARNING THE PEN ARTS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1PUBLICATION AND CIRCULATION OF THE "PENMAN'S JOURNAL," A QUARTERLY NEWSLETTER THAT IS THS OLDEST PEN ART PUBLICATION IN THE WORLD.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0STRIPE SALES 64,945 OTHER INCOME 1,669 INTEREST INCOME 310 TOTAL 66,924
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES ADMIN & COMPUTER EXPENSE 108 BANK FEES (PAYPAL) 5,885 CERTIFICATE PROGRAM EXPEN 5,174 CLASS MATERIALS 600 INSURANCE 965 OFFICE EXPENSE 14,435 CONVENTION EXPENSES 46,084 SCHOLARSHIPS 2,811 STRIPE FEES AND EXPENSES 2,015 SUPPLIES 464 SURVEY MONKEY FEES 508 TEACHER HONORARIUM 8,300 VIRTUAL CLASS HONORARIUM 3,393 VIRTUAL EXPENSES 1,908 WEBSITE 8,775 DONATIONS 500 NON-INVESTMENT DEPRECIATION 4,288 TOTAL 106,213
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ROUNDING -2 BOOK / TAX DEPRECIATION DIFFERENCE 1
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EQUIPMENT 17,887 22,615 LESS ACCUMULATED DEPRECIATION 17,314 21,602 ARCHIVE ITEMS 15,994 15,994 TOTAL 16,567 17,007
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PRIMARY EXEMPT PURPOSE - TO PRACTICE AND PRESERVE THE BEAUTIFUL ARTS OF CALLIGRAPHY, ENGROSSING AND FINE PENMANSHIP. LINE 30, PROGRAM SERVICE ACCOMPLISHMENTS: ACQUIRE AN ARCHIVE OF HISTORICAL EXAMPLES OF PENMANSHIP AND ENGROSSING TO DISPLAY AT CONVENTION AND PRESERVE FOR FUTURE GENERATIONS TO STUDY. ALSO SCAN OTHER COLLECTIONS OF PENMANSHIP AND ENGROSSING INTO A DIGITAL FORMAT SO THEY BECOME MORE ACCESSIBLE FOR STUDY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5SEE SCHDEULE O
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6OFFICERS AND DIRECTORS DEVOTE ONE HOUR PER WEEK TO THIS NON PROFIT ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART I, LINE 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990-EZ, PART III, LINE 31
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990-EZ, PART IV
ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0SONDRA S GOLDMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER (7-2024)
ReturnHeader/BusinessOfficerGrp/PhoneNum09173593224
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0INTERNATIONAL ASSOCIATION OF MASTER
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0PENMEN-ENGROSSERS-TEACHERS OF HANDW
ReturnHeader/Filer/BusinessNameControlTxt0INTE
ReturnHeader/Filer/EIN0300628599
ReturnHeader/Filer/PhoneNum09173593224
ReturnHeader/Filer/USAddress/AddressLine1Txt0105 W 10TH STREET
ReturnHeader/Filer/USAddress/CityNm0ELLINWOOD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KS
ReturnHeader/Filer/USAddress/ZIPCd067526
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0261543866
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SPECTRUM CPA PARTNERS LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01400 POLK ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GREAT BEND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0675303619
ReturnHeader/PreparerPersonGrp/PhoneNum06207925378
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CYNTHIA J LOCKWOOD
ReturnHeader/ReturnTs02025-05-14T11:07:00-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

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