Civic Intelligence

Policy Issues Institute

990 • Fiscal year 2017 • EIN 33-0973052

Jan 01, 2017 to Dec 31, 2017 • Filed on Sep 04, 2018

30011 Ivy Glenn Drive 223Laguna Niguel, CA 92677

(949) 495-3314

Siviq Scores

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

Liabilities / Assets

99th percentile

1.92x

Higher debt load relative to assets than 99% of similar nonprofits.

2017 filings • 501(c)4 • $5M-$10M nonprofits • Source year 2017

Liabilities / Revenue

41st percentile

0.13x

Higher debt load relative to revenue than 41% of similar nonprofits.

2017 filings • 501(c)4 • $5M-$10M nonprofits • Source year 2017

Net Margin

15th percentile

-10%

Higher net margin than 15% of similar nonprofits.

2017 filings • 501(c)4 • $5M-$10M nonprofits • Source year 2017

Top Officer Pay

74th percentile

$193,483

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 3.3% of source-year revenue.

2017 filings • 501(c)4 • $5M-$10M nonprofits • Source year 2017

Asset Growth

8th percentile

-11%

Faster asset growth than 8% of similar nonprofits.

2017 filings • 501(c)4 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Revenue Growth

55th percentile

4.5%

Faster revenue growth than 55% of similar nonprofits.

2017 filings • 501(c)4 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Assets

Down

$400,680

Down $50,294 (-11%) from 2016

Net Assets

Down

-$369,628

Down $590,784 (-267%) from 2016

Liabilities

Up

$770,308

Up $540,490 (+235%) from 2016

Revenue

Up

$5,905,651

Up $256,666 (+4.5%) from 2016

Expenses

Up

$6,496,435

Up $1,135,506 (+21%) from 2016

Net Income

Down

-$590,784

Down $878,840 (-305%) from 2016

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KAssets 2011: $225,692Liabilities 2011: $560,639Net Assets 2011: -$334,9472011Assets 2012: $865,884Liabilities 2012: $457,326Net Assets 2012: $408,5582012Assets 2013: $772,929Liabilities 2013: $411,527Net Assets 2013: $361,4022013Assets 2014: $675,965Liabilities 2014: $282,800Net Assets 2014: $393,1652014Assets 2015: $237,614Liabilities 2015: $278,467Net Assets 2015: -$40,8532015Assets 2016: $450,974Liabilities 2016: $229,818Net Assets 2016: $221,1562016Assets 2017: $400,680Liabilities 2017: $770,308Net Assets 2017: -$369,6282017Assets 2018: $290,543Liabilities 2018: $579,901Net Assets 2018: -$289,3582018Assets 2019: $162,477Liabilities 2019: $626,582Net Assets 2019: -$464,1052019Assets 2020: $879,797Liabilities 2020: $151,024Net Assets 2020: $728,7732020Assets 2021: $313,706Liabilities 2021: $305,718Net Assets 2021: $7,9882021Assets 2022: $1,514,174Liabilities 2022: $358,224Net Assets 2022: $1,155,9502022Assets 2023: $987,571Liabilities 2023: $192,596Net Assets 2023: $794,9752023Assets 2024: $487,941Liabilities 2024: $157,439Net Assets 2024: $330,5022024

Highlighted filing

2017

Assets$400,680
Liabilities$770,308
Net Assets-$369,628

Operations Trend

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

$15M$10M$5.0M$0-$5.0MExpenses 2011: $5,794,6822011Expenses 2012: $7,520,1012012Revenue 2013: $9,847,270Expenses 2013: $9,894,426Net Income 2013: -$47,1562013Revenue 2014: $10,694,052Expenses 2014: $10,662,289Net Income 2014: $31,7632014Revenue 2015: $6,737,220Expenses 2015: $7,171,238Net Income 2015: -$434,0182015Revenue 2016: $5,648,985Expenses 2016: $5,360,929Net Income 2016: $288,0562016Revenue 2017: $5,905,651Expenses 2017: $6,496,435Net Income 2017: -$590,7842017Revenue 2018: $6,462,767Expenses 2018: $6,382,497Net Income 2018: $80,2702018Revenue 2019: $6,265,409Expenses 2019: $6,440,156Net Income 2019: -$174,7472019Revenue 2020: $7,705,067Expenses 2020: $6,512,190Net Income 2020: $1,192,8772020Revenue 2021: $6,136,020Expenses 2021: $6,856,806Net Income 2021: -$720,7862021Revenue 2022: $9,794,674Expenses 2022: $8,646,712Net Income 2022: $1,147,9622022Revenue 2023: $8,473,195Expenses 2023: $8,834,170Net Income 2023: -$360,9752023Revenue 2024: $5,939,355Expenses 2024: $6,403,828Net Income 2024: -$464,4732024

Highlighted filing

2017

Revenue$5,905,651
Expenses$6,496,435
Net Income-$590,784
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Sep 4, 2018
Return Version
2017v2.2
Gross Receipts
$5,905,651
Mission and Program Overview

Mission

Our primary purpose is the study/research of America's public policy, including research on public policy issues and provide information to the public on the importance of such issues, including energy, education, taxes, crime, transportation, natural resources, government management and the environment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$436,726$394,240▼ $42,486
Investments in Publicly Traded Securities$14,248$6,440▼ $7,808
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$450,974$400,680▼ $50,294
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$229,818$770,308▲ $540,490
Total Liabilities$229,818$770,308▲ $540,490
Net Assets / Fund Balance
Unrestricted Net Assets$221,156$-369,628▼ $590,784
Total Net Assets Fund Balance$221,156$-369,628▼ $590,784
Total Liabilities and Net Assets / Fund Balance$450,974$400,680▼ $50,294
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
James LacyCEOPT$193,483$193,483
Floyd BrownPresidentPT$193,000$193,000
Barrett GarciaTreasurerPT$21,600$21,600
Bill SaracinoDirector-$500$500
Martin MatthewsDirector-$500$500
Robert CambronDirector-$500$500
Revenue and Support

Revenue Composition

Contributions and Grants
$5,903,168
Program Service Revenue
$0
Investment Income
$2,483
Other Revenue
$0
All Other Contributions
$5,903,168
Change in Net Assets
$-590,784
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$6,048,245
Total Fundraising Expense$1,875,247
Salaries, Compensation, and Employee Benefits$448,190
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$258,944$111,991$38,648$409,583
Other Expenses$221,576-$104,271$325,847
All Other Expenses$533$285,641$262$286,436
Fees for Services Other$23,128$4,496$10,877$38,501
Other Salaries and Wages$23,603$8,102$3,523$35,228
Fees for Services Accounting-$13,950-$13,950
Occupancy$6,000$6,000-$12,000
Payroll Taxes$2,264$777$338$3,379
Insurance-$2,719-$2,719
Travel$2,132$118$118$2,368
Advertising-$145-$145
Total Functional Expenses$4,187,249$433,939$1,875,247$6,496,435
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
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
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
No
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
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

Form 990 is prepared based on accounting records compiled by the Treasurer, and is reviewed by members of the Board of Directors before issuance. In addition, the financial statements are audited by a CPA firm and the Form 990 financial information agrees with the CPA audit report.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Any potential conflicts discussed at board meetings

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Governing documents, policies and financial statements are available on a request basis.

Filing and Contact Details

Filer

Filer Name
Policy Issues Institute
EIN
33-0973052
Phone
9494953314
Address
30011 Ivy Glenn Drive 223, Laguna Niguel, CA 92677

Signing Officer

Name
Barrett Garcia
Title
Treasurer
Signed
2018-09-04
Discuss with paid preparer
Yes

Organization Details

Formed
2001
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
3
Employees
3

Preparer

Firm
Barrett Garcia & Co
Address
32302 Camino Capistrano Suite 214, San Juan Capistrano, CA 92675
Preparer
Barrett Garcia
Phone
9494966363
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IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/Form990OfOtherOrganizationsInd0X
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990ScheduleJ/RebuttablePresumptionProcInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0193000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1193483
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Floyd Brown
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1James Lacy
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0President
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1CEO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0193000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1193483
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 990 is prepared based on accounting records compiled by the Treasurer, and is reviewed by members of the Board of Directors before issuance. In addition, the financial statements are audited by a CPA firm and the Form 990 financial information agrees with the CPA audit report.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Any potential conflicts discussed at board meetings
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Governing documents, policies and financial statements are available on a request basis.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd1false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0Policy Issues Institute
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt1Policy Issues Institute
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0California Public Safety Voter Gde
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1Womans Voice
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0271720153
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1208760512
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0527
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1527
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Slate mailer organization
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1Slate mailer organization
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt1N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt030011 Ivy Glenn Drive Ste 223
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt130011 Ivy Glenn Drive 223
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Laguna Niguel
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1Laguna Niguel
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd092677
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd192677
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0AK
IRS990/StatesWhereCopyOfReturnIsFldCd1AL
IRS990/StatesWhereCopyOfReturnIsFldCd2AR
IRS990/StatesWhereCopyOfReturnIsFldCd3AZ
IRS990/StatesWhereCopyOfReturnIsFldCd4CA
IRS990/StatesWhereCopyOfReturnIsFldCd5CO
IRS990/StatesWhereCopyOfReturnIsFldCd6CT
IRS990/StatesWhereCopyOfReturnIsFldCd7FL
IRS990/StatesWhereCopyOfReturnIsFldCd8GA
IRS990/StatesWhereCopyOfReturnIsFldCd9HI
IRS990/StatesWhereCopyOfReturnIsFldCd10IL
IRS990/StatesWhereCopyOfReturnIsFldCd11KS
IRS990/StatesWhereCopyOfReturnIsFldCd12KY
IRS990/StatesWhereCopyOfReturnIsFldCd13MA
IRS990/StatesWhereCopyOfReturnIsFldCd14MD
IRS990/StatesWhereCopyOfReturnIsFldCd15ME
IRS990/StatesWhereCopyOfReturnIsFldCd16MN
IRS990/StatesWhereCopyOfReturnIsFldCd17MO
IRS990/StatesWhereCopyOfReturnIsFldCd18MS
IRS990/StatesWhereCopyOfReturnIsFldCd19NC
IRS990/StatesWhereCopyOfReturnIsFldCd20ND
IRS990/StatesWhereCopyOfReturnIsFldCd21NJ
IRS990/StatesWhereCopyOfReturnIsFldCd22NY
IRS990/StatesWhereCopyOfReturnIsFldCd23OH
IRS990/StatesWhereCopyOfReturnIsFldCd24OK
IRS990/StatesWhereCopyOfReturnIsFldCd25OR
IRS990/StatesWhereCopyOfReturnIsFldCd26PA
IRS990/StatesWhereCopyOfReturnIsFldCd27RI
IRS990/StatesWhereCopyOfReturnIsFldCd28SC
IRS990/StatesWhereCopyOfReturnIsFldCd29TN
IRS990/StatesWhereCopyOfReturnIsFldCd30UT
IRS990/StatesWhereCopyOfReturnIsFldCd31VA
IRS990/StatesWhereCopyOfReturnIsFldCd32WA
IRS990/StatesWhereCopyOfReturnIsFldCd33WI
IRS990/StatesWhereCopyOfReturnIsFldCd34WV
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0450974
IRS990/TotalAssetsEOYAmt0400680
IRS990/TotalAssetsGrp/BOYAmt0450974
IRS990/TotalAssetsGrp/EOYAmt0400680
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalContributionsAmt05903168
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt01875247
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0433939
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt04187249
IRS990/TotalFunctionalExpensesGrp/TotalAmt06496435

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.49$0.16$0.33$5.94$6.40$0.46
2023Detailed filing. Detailed filing data is available for this year.$0.99$0.19$0.79$8.47$8.83$0.36
2022Detailed filing. Detailed filing data is available for this year.$1.51$0.36$1.16$9.79$8.65$1.15
2021Detailed filing. Detailed filing data is available for this year.$0.31$0.31$0.01$6.14$6.86$0.72
2020Detailed filing. Detailed filing data is available for this year.$0.88$0.15$0.73$7.71$6.51$1.19
2019Detailed filing. Detailed filing data is available for this year.$0.16$0.63$0.46$6.27$6.44$0.17
2018Detailed filing. Detailed filing data is available for this year.$0.29$0.58$0.29$6.46$6.38$0.08
2017Detailed filing. Detailed filing data is available for this year.$0.40$0.77$0.37$5.91$6.50$0.59
2016Detailed filing. Detailed filing data is available for this year.$0.45$0.23$0.22$5.65$5.36$0.29
2015Detailed filing. Detailed filing data is available for this year.$0.24$0.28$0.04$6.74$7.17$0.43
2014Detailed filing. Detailed filing data is available for this year.$0.68$0.28$0.39$10.7$10.7$0.03
2013Detailed filing. Detailed filing data is available for this year.$0.77$0.41$0.36$9.85$9.89$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.87$0.46$0.41$7.52
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.23$0.56$0.33$5.79