Civic Intelligence

Council of International Programs USA

990 • Fiscal year 2016 • EIN 34-0929221

Oct 01, 2015 to Sep 30, 2016 • Filed on Feb 15, 2017

100 North Main St Suite 309Chagrin Falls, OH 44022

(440) 247-1088

Siviq Scores

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

Liabilities / Assets

67th percentile

0.15x

Higher debt load relative to assets than 67% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

75th percentile

0.23x

Higher debt load relative to revenue than 75% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

80th percentile

22%

Higher net margin than 80% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

87th percentile

$97,904

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 18.7% of source-year revenue.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

75th percentile

15%

Faster asset growth than 75% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

81st percentile

31%

Faster revenue growth than 81% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Up

$774,008

Up $98,699 (+15%) from 2015

Net Assets

Up

$655,688

Up $112,910 (+21%) from 2015

Liabilities

Down

$118,320

Down $14,211 (-11%) from 2015

Revenue

Up

$524,451

Up $124,909 (+31%) from 2015

Expenses

Up

$411,541

Up $18,489 (+4.7%) from 2015

Net Income

Up

$112,910

Up $106,420 (+1640%) from 2015

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $240,103Liabilities 2011: $103,376Net Assets 2011: $136,7272011Assets 2012: $356,781Liabilities 2012: $104,746Net Assets 2012: $252,0352012Assets 2013: $478,019Liabilities 2013: $64,859Net Assets 2013: $413,1602013Assets 2014: $601,020Liabilities 2014: $52,638Net Assets 2014: $548,3822014Assets 2015: $675,309Liabilities 2015: $132,531Net Assets 2015: $542,7782015Assets 2016: $774,008Liabilities 2016: $118,320Net Assets 2016: $655,6882016Assets 2017: $752,992Liabilities 2017: $50,185Net Assets 2017: $702,8072017Assets 2018: $901,472Liabilities 2018: $125,643Net Assets 2018: $775,8292018Assets 2019: $1,001,348Liabilities 2019: $137,415Net Assets 2019: $863,9332019Assets 2020: $921,689Liabilities 2020: $77,497Net Assets 2020: $844,1922020Assets 2021: $1,073,661Liabilities 2021: $133,527Net Assets 2021: $940,1342021Assets 2022: $964,721Liabilities 2022: $112,909Net Assets 2022: $851,8122022Assets 2023: $1,164,757Liabilities 2023: $126,614Net Assets 2023: $1,038,1432023Assets 2024: $1,429,387Liabilities 2024: $158,473Net Assets 2024: $1,270,9142024

Highlighted filing

2016

Assets$774,008
Liabilities$118,320
Net Assets$655,688

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2011: $381,0222011Expenses 2012: $434,7552012Expenses 2013: $467,3592013Revenue 2014: $598,510Expenses 2014: $463,288Net Income 2014: $135,2222014Revenue 2015: $399,542Expenses 2015: $393,052Net Income 2015: $6,4902015Revenue 2016: $524,451Expenses 2016: $411,541Net Income 2016: $112,9102016Revenue 2017: $491,252Expenses 2017: $461,100Net Income 2017: $30,1522017Revenue 2018: $475,298Expenses 2018: $436,768Net Income 2018: $38,5302018Revenue 2019: $625,668Expenses 2019: $550,431Net Income 2019: $75,2372019Revenue 2020: $380,661Expenses 2020: $447,832Net Income 2020: -$67,1712020Revenue 2021: $236,535Expenses 2021: $268,261Net Income 2021: -$31,7262021Revenue 2022: $339,629Expenses 2022: $427,951Net Income 2022: -$88,3222022Revenue 2023: $728,318Expenses 2023: $541,985Net Income 2023: $186,3332023Revenue 2024: $797,229Expenses 2024: $564,458Net Income 2024: $232,7712024

Highlighted filing

2016

Revenue$524,451
Expenses$411,541
Net Income$112,910
Jump To
Filing Snapshot
Filing Period
Oct 1, 2015 to Sep 30, 2016
Signed
Feb 15, 2017
Return Version
2015v3.0
Gross Receipts
$524,451
Mission and Program Overview

Mission

Promotes international understanding through professional development and cross-cultural exchange. Cipusa is an international exchange organization based in cleveland, ohio with a network of affiliate offices nationwide and an alumni network of 31 countries.

The organization provides cross cultural experiences and professional development training opportunities for individuals and groups in businesses, nonprofit organizations and educational institutions at a national level.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$177,685$318,236▲ $140,551
Savings and Temporary Cash Investments$21,060$20,565▼ $495
Accounts Receivable$67,875$17,277▼ $50,598
Land, Buildings, and Equipment, Net$8,897$7,012▼ $1,885
Prepaid Expenses and Deferred Charges$14,497$2,738▼ $11,759
Total Assets$675,309$774,008▲ $98,699
Other Assets Total$385,295$408,180▲ $22,885
Liabilities
Deferred Revenue$44,434$68,449▲ $24,015
Other Liabilities$48,635$27,086▼ $21,549
Accounts Payable and Accrued Expenses$39,462$22,785▼ $16,677
Total Liabilities$132,531$118,320▼ $14,211
Net Assets / Fund Balance
Unrestricted Net Assets$542,778$655,091▲ $112,313
Temporarily Rstr Net Assets-$597-
Total Net Assets Fund Balance$542,778$655,688▲ $112,910
Total Liabilities and Net Assets / Fund Balance$675,309$774,008▲ $98,699

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$7,012$19,640$26,652
Other Assets Org$4,375--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2015$380,920-▲ $22,885-$403,805
2014$206,543$179,939▼ $5,562-$380,920
2013-$200,000▲ $6,760-$206,543
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Lisa PurdyPresident &FT$97,904$97,904

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$34,440
Program Service Revenue
$467,125
Investment Income
$22,886
Other Revenue
$0
All Other Contributions
$4,233
Change in Net Assets
$112,910

Audited Revenue Reconciliation

Revenue per Audited Statements
$524,451
Total Revenue per Audited Statements
$524,451
Total Revenue per Form 990
$524,451
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$245,719
Other Expenses$165,822
Total Fundraising Expense$15,981
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$68,532$24,476$4,895$97,903
Other Salaries and Wages$92,006$1,435$4,056$97,497
Fees for Services Other$53,832$1,339-$55,171
Office Expenses$25,128$3,832$1,400$30,360
Occupancy$21,168$3,227$1,180$25,575
Fees for Services Accounting$16,667$2,541$929$20,137
Other Employee Benefits$16,301$2,485$909$19,695
Payroll Taxes$12,166$2,652$581$15,399
Pension Plan Contributions$12,600$1,922$703$15,225
Advertising$8,113$1,237$452$9,802
Travel$7,927$1,209$442$9,578
Insurance$2,993$456$167$3,616
Information Technology$1,656$253$92$2,001
Depreciation Depletion$1,560$238$87$1,885
Conferences and Meetings$1,290$197$72$1,559
Other Expenses$290$100$16$100
Total Functional Expenses$347,917$47,643$15,981$411,541

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$411,541
Total Expenses per Audited Statements$411,541
Total Expenses per Form 990$411,541
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
Fiscal Agent Funds$27,086
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 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
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

A copy of the federal form 990 was provided the finance committee for review prior to filing.

Form 990, Page 6, Part VI, Line 12C

At the first board meeting of the new year each borad member is ask to read the conflict of interest policy and submit a list of any possible conflicts.

Form 990, Page 6, Part VI, Line 15A

The board of directors used other npo's form 990s, considered industry standard for the cleveland ohio area and the limited resources of the organization.

Form 990, Page 6, Part VI, Line 19

Consistent with the requirements of section 6104 (d) of the irc and the regulations thereunder, copies of the organization's form 990 and governing documents shall be made available upon request, in a timely manner, and subject to the charges permitted by law to any individual who requests it.

Filing and Contact Details

Filer

Filer Name
Council of International Programs
EIN
34-0929221
Phone
4402471088
Address
100 NORTH MAIN ST SUITE 309, CHAGRIN FALLS, OH 44022

Signing Officer

Name
Lisa Purdy
Title
President & CEO
Phone
4402471088
Signed
2017-02-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lisa Purdy
Formed
1958
Legal Domicile
Oh
Voting Board Members
12
Independent Board Members
12
Employees
3
Volunteers
12

Preparer

Firm
Koester Disalvo and Fried
Address
5587 TURNEY ROAD, GARFIELD HTS, OH 44125
Preparer
Kc Koester
Phone
2164757844
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The organization provides cross cultural experiences and professional development training opportunities for individuals and groups in businesses, nonprofit organizations and educational institutions at a national level.

Form 990, Page 1, Part I, Line 6

All board members are volunteers and work to further the mission of the organization.

Form 990, Page 2, Part III, Line 4A

Worldwide. Cipusa has nearly 60 years of experience creating and managing international training programs, including previous and current partnerships with open world, usaid, u.s. Department of state, world learning, fulbright and a variety of government organizations. Cipusa is an authorized department of state j-1 visa sponsor and is very experienced in handling the logistics, training design, and evaluation of hosting groups of international exchange visitors. Cipusa works with an affiliate network to implement our programs in local communities. Our affiliate offices are in phoenix, arizona, chicago, illinois, kalamazoo, michigan, columbus, ohio and morgantown, west virginia, providing exposure to urban and rural environments, university towns, large cities, and suburban life.

Form 990, Part IX, Line 11G

Trainers and other consultant 53,832 1,339 0

Financial Statement Notes

Schedule D, Page 3, Part X

Cipusa complies with fasb asc 740-accounting for uncertainty in income taxes. Fasb asc 740 details how companies should recognize, measure, present and disclose uncertain tax positions that have been or are expected to be taken. As such, the financial statements would reflect expected future tax consequences of uncertain tax positions presuming the taxing authorities full knowledge of the position and all relevant facts, if they existed. Management believes that there are no uncertain tax positions. The organization's tax years that remain subject to examination by the internal revenue service are 2013 and forward.

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IRS990/Desc0COUNCIL OF INTERNATIONAL PROGRAMS USA IS A 60-YEAR OLD ORGANIZATION WHOSE MISSION IS TO PROMOTE INTERNATIONAL UNDERSTANDING THROUGH PROFESSIONAL DEVELOPMENT AND CROSS-CULTURAL EXCHANGE. OUR PROGRAMS INCLUDE J-1 VISA SERVICES, PERSONALIZED TRAINING EXPERIENCES FOR PROFESSIONALS WISHING TO TRAIN IN THE U.S. AND U.S. DEPARTMENT OF STATE PUBLIC DIPLOMACY INITIATIVES. SINCE OUR BEGINNING, CIPUSA HAS BROUGHT OVER 15,000 INTERNATIONAL PROFESSIONALS FROM 147 COUNTRIES TO THE U.S. FOR PRACTICAL TRAINING IN AN ARRAY OF DISCIPLINES. OUR PROGRAMS ARE DESIGNED TO ADDRESS EACH PARTICIPANT'S PROFESSIONAL AND EDUCATIONAL GOALS WHILE ENCOURAGING AWARENESS AND UNDERSTANDING OF CULTURAL DIFFERENCES. CIPUSA HAS FIVE AFFILIATE OFFICES LOCATED NATIONWIDE AND AN ALUMNI NETWORK WITH 30 OFFICES WORLDWIDE. CIPUSA HAS NEARLY 60 YEARS OF EXPERIENCE CREATING AND MANAGING INTERNATIONAL TRAINING PROGRAMS, INCLUDING PREVIOUS AND CURRENT PARTNERSHIPS WITH OPEN WORLD, USAID, U.S. DEPARTMENT OF STATE, WORLD LEARNING, FULBRIGHT AND A VARIETY OF GOVERNMENT ORGANIZATIONS. CIPUSA IS AN AUTHORIZED DEPARTMENT OF STATE J-1 VISA SPONSOR AND IS VERY EXPERIENCED IN HANDLING THE LOGISTICS, TRAINING DESIGN, AND EVALUATION OF HOSTING GROUPS OF INTERNATIONAL EXCHANGE VISITORS. CIPUSA WORKS WITH AN AFFILIATE NETWORK TO IMPLEMENT OUR PROGRAMS IN LOCAL COMMUNITIES. OUR AFFILIATE OFFICES ARE IN PHOENIX, ARIZONA, CHICAGO, ILLINOIS, KALAMAZOO, MICHIGAN, COLUMBUS, OHIO AND MORGANTOWN, WEST VIRGINIA, PROVIDING EXPOSURE TO URBAN AND RURAL ENVIRONMENTS, UNIVERSITY TOWNS, LARGE CITIES, AND SUBURBAN LIFE.
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IRS990/MissionDesc0THE ORGANIZATION PROVIDES CROSS CULTURAL EXPERIENCES AND PROFESSIONAL DEVELOPMENT TRAINING OPPORTUNITIES FOR INDIVIDUALS AND GROUPS IN BUSINESSES, NONPROFIT ORGANIZATIONS AND EDUCATIONAL INSTITUTIONS AT A NATIONAL LEVEL.
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IRS990/OtherExpensesGrp/Desc0PARTICIPANT ALLOWANCE
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IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt092006
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IRS990/OtherWebsiteInd0X
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IRS990/PrincipalOfficerNm0LISA PURDY
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IRS990/ProgramServiceRevenueGrp/Desc0CIPUSA GLOBAL PARTNER
IRS990/ProgramServiceRevenueGrp/Desc1CIPUSA J2 VISA
IRS990/ProgramServiceRevenueGrp/Desc2NEW TRAINING SITE FEE
IRS990/ProgramServiceRevenueGrp/Desc3MISCELLANEOUS OTHER
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt39660
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IRS990/ProhibitedTaxShelterTransInd0false
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IRS990/ReconcilationRevenueExpnssAmt0112910
IRS990/RegularMonitoringEnfrcInd0true
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IRS990/RelatedOrganizationCtrlEntInd0false
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IRS990/ReportOtherAssetsInd0true
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IRS990/ReportProgramRelatedInvstInd0false
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IRS990/SavingsAndTempCashInvstGrp/BOYAmt021060
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IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt02008346
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0CIPUSA COMPLIES WITH FASB ASC 740-ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. FASB ASC 740 DETAILS HOW COMPANIES SHOULD RECOGNIZE, MEASURE, PRESENT AND DISCLOSE UNCERTAIN TAX POSITIONS THAT HAVE BEEN OR ARE EXPECTED TO BE TAKEN. AS SUCH, THE FINANCIAL STATEMENTS WOULD REFLECT EXPECTED FUTURE TAX CONSEQUENCES OF UNCERTAIN TAX POSITIONS PRESUMING THE TAXING AUTHORITIES FULL KNOWLEDGE OF THE POSITION AND ALL RELEVANT FACTS, IF THEY EXISTED. MANAGEMENT BELIEVES THAT THERE ARE NO UNCERTAIN TAX POSITIONS. THE ORGANIZATION'S TAX YEARS THAT REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE ARE 2013 AND FORWARD.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.43$0.16$1.27$0.80$0.56$0.23
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.16$0.13$1.04$0.73$0.54$0.19
2022Detailed filing. Detailed filing data is available for this year.$0.96$0.11$0.85$0.34$0.43$0.09
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.07$0.13$0.94$0.24$0.27$0.03
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.92$0.08$0.84$0.38$0.45$0.07
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.00$0.14$0.86$0.63$0.55$0.08
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.90$0.13$0.78$0.48$0.44$0.04
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.75$0.05$0.70$0.49$0.46$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.77$0.12$0.66$0.52$0.41$0.11
2015Detailed filing. Detailed filing data is available for this year.$0.68$0.13$0.54$0.40$0.39$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.60$0.05$0.55$0.60$0.46$0.14
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.48$0.06$0.41$0.47
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.36$0.10$0.25$0.43
2011XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.24$0.10$0.14$0.38