Civic Intelligence

California International Business University

EIN 33-0683684 • 501(c)3 • San Diego, CA

Profile

To foster the development of an international perspective and the necessary educational experience to prepare its graduates to function more effectively in the growing transnational world of commerce.

550 West B Street Room 210San Diego, CA 92101

www.cibu.edu

Siviq Scores

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

Liabilities / Assets

97th percentile

1.95x

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

501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

89th percentile

0.68x

Higher debt load relative to revenue than 89% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

12th percentile

-29%

Higher net margin than 12% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

97th percentile

$224,265

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 39.0% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

57th percentile

6.2%

Faster asset growth than 57% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

9th percentile

-40%

Faster revenue growth than 9% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets97th percentile

Assets

Up

$200,221

Up $11,748 (+6.2%) from 2018

Liabilities

Up

$389,871

Up $179,463 (+85%) from 2018

Net Assets

Down

-$189,650

Down $167,715 (-765%) from 2018

Operations
Liabilities / Revenue89th percentileNet Margin12th percentile

Revenue

Down

$575,128

Down $385,113 (-40%) from 2018

Expenses

Down

$742,843

Down $337,687 (-31%) from 2018

Net Income

Down

-$167,715

Down $47,426 (-39%) from 2018

Trend Graphs

Balance Sheet Trend

Asset Growth57th percentile

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

$1.0M$500K$0-$500K-$1.0MAssets 2010: $258,636Liabilities 2010: $164,111Net Assets 2010: $94,5252010Assets 2011: $307,484Liabilities 2011: $145,681Net Assets 2011: $161,8032011Assets 2015: $222,282Liabilities 2015: $757,579Net Assets 2015: -$535,2972015Assets 2016: $611,875Liabilities 2016: $515,852Net Assets 2016: $96,0232016Assets 2017: $541,374Liabilities 2017: $443,020Net Assets 2017: $98,3542017Assets 2018: $188,473Liabilities 2018: $210,408Net Assets 2018: -$21,9352018Assets 2019: $200,221Liabilities 2019: $389,871Net Assets 2019: -$189,6502019

Highlighted filing

2019

Assets$200,221
Liabilities$389,871
Net Assets-$189,650
Open 2019 Filing

Operations Trend

Revenue Growth9th percentile

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $1,434,7692010Expenses 2011: $1,415,3882011Revenue 2015: $1,127,207Expenses 2015: $1,189,878Net Income 2015: -$62,6712015Revenue 2016: $1,683,027Expenses 2016: $1,336,927Net Income 2016: $346,1002016Revenue 2017: $1,330,524Expenses 2017: $1,328,193Net Income 2017: $2,3312017Revenue 2018: $960,241Expenses 2018: $1,080,530Net Income 2018: -$120,2892018Revenue 2019: $575,128Expenses 2019: $742,843Net Income 2019: -$167,7152019

Highlighted filing

2019

Revenue$575,128
Expenses$742,843
Net Income-$167,715
Open 2019 Filing

Filings

Most recent year

2019 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$200,221
Liabilities
$389,871
Net assets
-$189,650
Revenue
$575,128
Expenses
$742,843
Net income
-$167,715
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.20$0.39$0.19$0.58$0.74$0.17
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.19$0.21$0.02$0.96$1.08$0.12
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.54$0.44$0.10$1.33$1.33$0.00
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.61$0.52$0.10$1.68$1.34$0.35
2015Detailed filing. Detailed filing data is available for this year.$0.22$0.76$0.54$1.13$1.19$0.06
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.31$0.15$0.16$1.42
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.26$0.16$0.09$1.43
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Mar 9, 2020
Return Version
2019v5.0
Gross Receipts
$575,128
Mission and Program Overview

Mission

To foster the development of an international perspective and the necessary educational experience to prepare its graduates to function more effectively in the growing transnational world of commerce.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$61,741$110,860▲ $49,119
Prepaid Expenses and Deferred Charges$15,447$23,509▲ $8,062
Accounts Receivable$19,933$18,182▼ $1,751
Land, Buildings, and Equipment, Net$8,652$6,270▼ $2,382
Savings and Temporary Cash Investments$100$100→ $0
Total Assets$188,473$200,221▲ $11,748
Other Assets Total$82,600$41,300▼ $41,300
Liabilities
Deferred Revenue$27,974$256,012▲ $228,038
Other Liabilities$100,000$100,197▲ $197
Accounts Payable and Accrued Expenses$82,434$33,662▼ $48,772
Total Liabilities$210,408$389,871▲ $179,463
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-21,935$-189,650▼ $167,715
Total Net Assets Fund Balance$-21,935$-189,650▼ $167,715
Total Liabilities and Net Assets / Fund Balance$188,473$200,221▲ $11,748

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$5,046$8,728$13,774
Equipment$839$1,133$1,972
Leasehold Improvements$385$1,540$1,925
Other Assets Org$41,300--
Compensation and Service Providers
Top Officer Pay97th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Brian HawkinsActing PresidentFT$72,639$72,639

Board Members and Trustees

NameTitle
Anya EskildenChair
Anne MadsenBoard Member
Birgitte FaberBoard Member
Flemming HansenBoard Member
Joseph VithayathilBoard Member
Leah LeLoupBoard Member
Peter F BaekkelundBoard Member
Steve SmithBoard Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$575,128
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-167,715

Audited Revenue Reconciliation

Revenue per Audited Statements
$575,128
Total Revenue per Audited Statements
$575,128
Total Revenue per Form 990
$575,128
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$460,572
Salaries, Compensation, and Employee Benefits$282,271
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$343,256$29,723-$372,979
Other Salaries and Wages$79,942$83,037-$162,979
Current Officers, Directors, Trustees, and Key Employees$54,479$18,160-$72,639
Other Employee Benefits$9,820$13,625-$23,445
Payroll Taxes$14,320$8,888-$23,208
All Other Expenses$18,420$1,070-$19,490
Fees for Services Accounting-$14,050-$14,050
Office Expenses-$12,400-$12,400
Other Expenses$3,200$277-$3,477
Depreciation Depletion$2,725$236-$2,961
Insurance$2,031$176-$2,207
Information Technology$1,213--$1,213
Total Functional Expenses$561,201$181,642$0$742,843

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$742,843
Total Expenses per Audited Statements$742,843
Total Expenses per Form 990$742,843
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes$100,197
Due to Niels Brock-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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 Form 990 is reviewed by the audit committee. A copy is provided to all board members for review before the 990 is submitted to the IRS and State of California.”

Form 990, Part VI, Section B, Line 12C

“The Conflict of Interest policy is embedded in the bylaws.”

Form 990, Part VI, Section C, Line 19

“Governance documents, conflict of interest policy, financial statements, and Form 990 are available upon request.”

Form 990, Part VI, Section B, Line 15A

“The Board determines compensation for the Acting President.”

Form 990, Part VI, Section B, Line 15B

“The Board determines compensation for the Director of Academic Affairs.”

Filing and Contact Details

Filer

Filer Name
California International Business University
EIN
33-0683684
Phone
6197029400
Address
550 West B Street Room 210, San Diego, CA 92101

Signing Officer

Name
Anya Eskilden
Title
Chari
Signed
2020-03-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Anya Eskilden
Formed
1995
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
8
Employees
19

Preparer

Firm
Munger & Company CPAs
Address
5814 Van Allen Way Suite 200, Carlsbad, CA 92008
Preparer
Roland W Munger
Phone
7607308020
Raw XML AppendixShowing 400 of 472 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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IRS990/ProgramServiceRevenueGrp/Desc0Tuition
IRS990/ProgramServiceRevenueGrp/Desc1Student Fees
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0488533
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt186595
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0488533
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt186595
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt08822
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0623179
IRS990/PYProgramServiceRevenueAmt0951419
IRS990/PYRevenuesLessExpensesAmt0-120289
IRS990/PYSalariesCompEmpBnftPaidAmt0457351
IRS990/PYTotalExpensesAmt01080530
IRS990/PYTotalRevenueAmt0960241
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-167715
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0true
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0575128
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0100
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0100
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/PublicSupportCY170Pct00.00000
IRS990ScheduleA/PublicSupportCY509Pct00.00000
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt0839
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01133
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01972
IRS990ScheduleD/ExpensesSubtotalAmt0742843
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0385
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01540
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt01925
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt041300
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0security deposits, non-current
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1security deposits, current
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt05046
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt08728
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt013774
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0100197
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Due to Niels Brock
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/RevenueSubtotalAmt0575128
IRS990ScheduleD/TotalBookValueLandBuildingsAmt06270
IRS990ScheduleD/TotalBookValueOtherAssetsAmt041300
IRS990ScheduleD/TotalExpensesPerForm990Amt0742843
IRS990ScheduleD/TotalLiabilityAmt0100197
IRS990ScheduleD/TotalRevenuePerForm990Amt0575128
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0575128
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0742843
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0194858
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt1137180
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt029407
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt119134
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Anya Eskilden
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1Anne Madsen
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0Chair
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1Board Member
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0224265
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt1156314
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Form 990 is reviewed by the audit committee. A copy is provided to all board members for review before the 990 is submitted to the IRS and State of California.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Conflict of Interest policy is embedded in the bylaws.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Governance documents, conflict of interest policy, financial statements, and Form 990 are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Board determines compensation for the Acting President.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The Board determines compensation for the Director of Academic Affairs.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, Line 15b
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0true
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0true
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0863197
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt12973
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0FMV
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1FMV
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0Niels Brock
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1Niels Brock
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0p
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1q
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false

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