Civic Intelligence

Scepter Publishers Inc

990 • Fiscal year 2015 • EIN 36-6109830

Jan 01, 2015 to Dec 31, 2015 • Filed on Jun 17, 2016

P O Box 360694Strongsville, OH 44136

(216) 496-8274

Siviq Scores

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

Liabilities / Assets

37th percentile

0.04x

Higher debt load relative to assets than 37% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

56th percentile

0.15x

Higher debt load relative to revenue than 56% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

48th percentile

2.0%

Higher net margin than 48% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

48th percentile

$60,000

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 4.5% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2015

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2015

Assets

$4,734,937

No earlier filing loaded for comparison.

Net Assets

$4,541,094

No earlier filing loaded for comparison.

Liabilities

$193,843

No earlier filing loaded for comparison.

Revenue

$1,326,948

No earlier filing loaded for comparison.

Expenses

$1,300,413

No earlier filing loaded for comparison.

Net Income

$26,535

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2015: $4,734,937Liabilities 2015: $193,843Net Assets 2015: $4,541,0942015Assets 2016: $4,670,681Liabilities 2016: $145,384Net Assets 2016: $4,525,2972016Assets 2017: $4,663,409Liabilities 2017: $111,214Net Assets 2017: $4,552,1952017Assets 2018: $4,496,469Liabilities 2018: $133,192Net Assets 2018: $4,363,2772018Assets 2019: $5,110,536Liabilities 2019: $281,633Net Assets 2019: $4,828,9032019Assets 2020: $5,285,589Liabilities 2020: $351,201Net Assets 2020: $4,934,3882020Assets 2021: $5,732,746Liabilities 2021: $201,493Net Assets 2021: $5,531,2532021Assets 2022: $5,393,426Liabilities 2022: $232,593Net Assets 2022: $5,160,8332022Assets 2023: $6,158,630Liabilities 2023: $260,008Net Assets 2023: $5,898,6222023Assets 2024: $7,118,181Liabilities 2024: $194,480Net Assets 2024: $6,923,7012024

Highlighted filing

2015

Assets$4,734,937
Liabilities$193,843
Net Assets$4,541,094

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2015: $1,326,948Expenses 2015: $1,300,413Net Income 2015: $26,5352015Revenue 2016: $1,232,575Expenses 2016: $1,266,111Net Income 2016: -$33,5362016Revenue 2017: $1,238,891Expenses 2017: $1,398,848Net Income 2017: -$159,9572017Revenue 2018: $1,430,497Expenses 2018: $1,328,773Net Income 2018: $101,7242018Revenue 2019: $1,503,819Expenses 2019: $1,419,167Net Income 2019: $84,6522019Revenue 2020: $1,725,838Expenses 2020: $1,692,793Net Income 2020: $33,0452020Revenue 2021: $2,811,473Expenses 2021: $1,896,996Net Income 2021: $914,4772021Revenue 2022: $1,455,050Expenses 2022: $1,882,660Net Income 2022: -$427,6102022Revenue 2023: $2,141,853Expenses 2023: $1,776,723Net Income 2023: $365,1302023Revenue 2024: $3,184,315Expenses 2024: $2,087,136Net Income 2024: $1,097,1792024

Highlighted filing

2015

Revenue$1,326,948
Expenses$1,300,413
Net Income$26,535
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Jun 17, 2016
Return Version
2015v2.1
Gross Receipts
$1,326,948
Mission and Program Overview

Mission

Publication of religious and educational materials. Program service revenue from sales of its book inventory.

Religious and educational publications. Scepter's program service revenue from sales of its book inventory is reported on lines 10a, b and c and line 11.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$4,561,712$4,541,094▼ $20,618
Investments in Publicly Traded Securities$3,343,673$3,349,432▲ $5,759
Cash and Non-Interest-Bearing Accounts$621,024$658,986▲ $37,962
Inventories for Sale or Use$540,258$568,548▲ $28,290
Accounts Receivable$122,778$146,581▲ $23,803
Savings and Temporary Cash Investments$5,360$5,360→ $0
Land, Buildings, and Equipment, Net$9,046$4,930▼ $4,116
Prepaid Expenses and Deferred Charges$7,225$1,100▼ $6,125
Total Assets$4,649,364$4,734,937▲ $85,573
Liabilities
Accounts Payable and Accrued Expenses$87,652$98,118▲ $10,466
Other Liabilities-$95,725-
Total Liabilities$87,652$193,843▲ $106,191
Net Assets / Fund Balance
Total Net Assets Fund Balance$4,561,712$4,541,094▼ $20,618
Total Liabilities and Net Assets / Fund Balance$4,649,364$4,734,937▲ $85,573

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$4,930$104,521$109,451
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Robert SingerlinePresidentFT$60,000$60,000

Board Members and Trustees

NameTitle
John B HaleyDirector
Mark SmithDirector
Michael AquilinaDirector
Ralph ArecteDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,271,600
Investment Income
$52,848
Other Revenue
$2,500
Change in Net Assets
$26,535
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$953,721
Salaries, Compensation, and Employee Benefits$346,692
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$162,440$64,000-$226,440
Royalties$97,300--$97,300
Current Officers, Directors, Trustees, and Key Employees-$60,000-$60,000
Office Expenses$831$51,172-$52,003
Other Employee Benefits$30,818$7,103-$37,921
Travel$5,954$21,384-$27,338
Payroll Taxes$12,661$9,670-$22,331
Occupancy-$21,366-$21,366
Other Expenses$21,123--$21,123
Advertising-$19,970-$19,970
All Other Expenses$18,426--$18,426
Insurance-$16,404-$16,404
Fees for Services Accounting-$11,194-$11,194
Depreciation Depletion$3,193--$3,193
Fees for Services Management-$563-$563
Conferences and Meetings$457--$457
Fees for Services Other-$305-$305
Information Technology-$65-$65
Interest-$11-$11
Total Functional Expenses$1,017,206$283,207$0$1,300,413
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
Unbilled Product Costs$95,725
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI

Pt vi, line 11b each member of the board of directors is provided with a copy of the form 990 before its filing, which is reviewed for accuracy and consistency. Pt vi, line 12c conflict of interest policy. Scepter regularly and consistently monitors and enforces its conflict of interest policy when necessary through board of directors and officer inquiry. Pt vi, line 15a compensation policy. Compensation is approved by the board of directors without the president or managing editor being present for the vote. Information regarding comparable compensation for a similarly qualified person is usually sought and may be used. Records of deliberations that support compensation decisions are maintained.

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

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Scepter Publishers Inc
EIN
36-6109830
Address
P O BOX 360694, STRONGSVILLE, OH 44136

Signing Officer

Name
Robert Singerline
Title
President
Phone
8003228773
Signed
2016-06-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert Singerline
Formed
1952
Legal Domicile
Il
Voting Board Members
5
Independent Board Members
4
Employees
5

Preparer

Firm
Inner Circle Accounting & Tax Advisors
Address
4500 ROCKSIDE RD STE 400, INDEPENDENCE, OH 44131-6822
Preparer
Gregory D Hostelley CPA Cgma
Phone
2166420330
Supplemental Narrative

Additional Explanations

Form 990

Other scepter's selection of titles emphasizes the fundamental aspects of religious life: prayer, sincerity, self-denial, and a spirit of service to others. Since its publishing focus is related to a message that remains outside the mainstream, it must make a greater effort to promote these materials with better marketing in order to reach individuals already receptive to this message as well as those who might be led to a greater awareness of its importance. During 2015 scepter released several new books that help people in their day-to-day struggles to improve both their own lives and the lives of others. "wounds of the heart" by dr. Javier schatter, focus' on the healing power of forgiveness. "family grace" by father michael giesler is a story of the power of friendship between two young high school girls who help each other through difficult family issues. "family virtues", by jose martin, compiles twenty one essays on the power of faith, modesty, friendship and other virtues as an effective guide to parenting. "journey with jesus", written by blessed alvaro del portillo who is in the process of canonization. The book details the life of christ as an example for everyone within a series of fifty letters. "christians in danger" documents the widespread systematic persecution of the christian minorities throughout the developing world in hope that increased awareness will help them. "16 marriages that made history" recounts the lives of a selection of 16 marriages throughout history that serve as examples for the modern family. "making the most of spiritual direction" by antonio villahoz, helps people to prepare for a productive conversation with their spiritual advisor. "the maiden of nazareth" is a translation of popular fictional accounts of the blessed virgin mary, mother of jesus christ from her birth to her assumption into heaven giving great example for woman young and old.

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

Scepter continued to offer free books to prisoners upon request. It is the organization's belief that society greatly benefits when prisoners have access to these books, as they aid greatly in the reformation of their character, which is important to their eventual reintegration into society. Scepter continues to develop its list of electronic books and its own electronic distribution system. These electronic books are especially helpful as they are of lower cost and greater convenience to readers.

Form 990, Part XI, Line 9

Book / tax depreciation difference -152 total -152

Form 990, Part XII

Pt xii, line 2c compilation oversight. Each member of the board of directors is provided with a copy of the compiled financial statements and they are reviewed for accuracy and consistency.

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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OTHER SCEPTER'S SELECTION OF TITLES EMPHASIZES THE FUNDAMENTAL ASPECTS OF RELIGIOUS LIFE: PRAYER, SINCERITY, SELF-DENIAL, AND A SPIRIT OF SERVICE TO OTHERS. SINCE ITS PUBLISHING FOCUS IS RELATED TO A MESSAGE THAT REMAINS OUTSIDE THE MAINSTREAM, IT MUST MAKE A GREATER EFFORT TO PROMOTE THESE MATERIALS WITH BETTER MARKETING IN ORDER TO REACH INDIVIDUALS ALREADY RECEPTIVE TO THIS MESSAGE AS WELL AS THOSE WHO MIGHT BE LED TO A GREATER AWARENESS OF ITS IMPORTANCE. DURING 2015 SCEPTER RELEASED SEVERAL NEW BOOKS THAT HELP PEOPLE IN THEIR DAY-TO-DAY STRUGGLES TO IMPROVE BOTH THEIR OWN LIVES AND THE LIVES OF OTHERS. "WOUNDS OF THE HEART" BY DR. JAVIER SCHATTER, FOCUS' ON THE HEALING POWER OF FORGIVENESS. "FAMILY GRACE" BY FATHER MICHAEL GIESLER IS A STORY OF THE POWER OF FRIENDSHIP BETWEEN TWO YOUNG HIGH SCHOOL GIRLS WHO HELP EACH OTHER THROUGH DIFFICULT FAMILY ISSUES. "FAMILY VIRTUES", BY JOSE MARTIN, COMPILES TWENTY ONE ESSAYS ON THE POWER OF FAITH, MODESTY, FRIENDSHIP AND OTHER VIRTUES AS AN EFFECTIVE GUIDE TO PARENTING. "JOURNEY WITH JESUS", WRITTEN BY BLESSED ALVARO DEL PORTILLO WHO IS IN THE PROCESS OF CANONIZATION. THE BOOK DETAILS THE LIFE OF CHRIST AS AN EXAMPLE FOR EVERYONE WITHIN A SERIES OF FIFTY LETTERS. "CHRISTIANS IN DANGER" DOCUMENTS THE WIDESPREAD SYSTEMATIC PERSECUTION OF THE CHRISTIAN MINORITIES THROUGHOUT THE DEVELOPING WORLD IN HOPE THAT INCREASED AWARENESS WILL HELP THEM. "16 MARRIAGES THAT MADE HISTORY" RECOUNTS THE LIVES OF A SELECTION OF 16 MARRIAGES THROUGHOUT HISTORY THAT SERVE AS EXAMPLES FOR THE MODERN FAMILY. "MAKING THE MOST OF SPIRITUAL DIRECTION" BY ANTONIO VILLAHOZ, HELPS PEOPLE TO PREPARE FOR A PRODUCTIVE CONVERSATION WITH THEIR SPIRITUAL ADVISOR. "THE MAIDEN OF NAZARETH" IS A TRANSLATION OF POPULAR FICTIONAL ACCOUNTS OF THE BLESSED VIRGIN MARY, MOTHER OF JESUS CHRIST FROM HER BIRTH TO HER ASSUMPTION INTO HEAVEN GIVING GREAT EXAMPLE FOR WOMAN YOUNG AND OLD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SCEPTER CONTINUED TO OFFER FREE BOOKS TO PRISONERS UPON REQUEST. IT IS THE ORGANIZATION'S BELIEF THAT SOCIETY GREATLY BENEFITS WHEN PRISONERS HAVE ACCESS TO THESE BOOKS, AS THEY AID GREATLY IN THE REFORMATION OF THEIR CHARACTER, WHICH IS IMPORTANT TO THEIR EVENTUAL REINTEGRATION INTO SOCIETY. SCEPTER CONTINUES TO DEVELOP ITS LIST OF ELECTRONIC BOOKS AND ITS OWN ELECTRONIC DISTRIBUTION SYSTEM. THESE ELECTRONIC BOOKS ARE ESPECIALLY HELPFUL AS THEY ARE OF LOWER COST AND GREATER CONVENIENCE TO READERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PT VI, LINE 11B EACH MEMBER OF THE BOARD OF DIRECTORS IS PROVIDED WITH A COPY OF THE FORM 990 BEFORE ITS FILING, WHICH IS REVIEWED FOR ACCURACY AND CONSISTENCY. PT VI, LINE 12C CONFLICT OF INTEREST POLICY. SCEPTER REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES ITS CONFLICT OF INTEREST POLICY WHEN NECESSARY THROUGH BOARD OF DIRECTORS AND OFFICER INQUIRY. PT VI, LINE 15A COMPENSATION POLICY. COMPENSATION IS APPROVED BY THE BOARD OF DIRECTORS WITHOUT THE PRESIDENT OR MANAGING EDITOR BEING PRESENT FOR THE VOTE. INFORMATION REGARDING COMPARABLE COMPENSATION FOR A SIMILARLY QUALIFIED PERSON IS USUALLY SOUGHT AND MAY BE USED. RECORDS OF DELIBERATIONS THAT SUPPORT COMPENSATION DECISIONS ARE MAINTAINED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BOOK / TAX DEPRECIATION DIFFERENCE -152 TOTAL -152
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6PT XII, LINE 2C COMPILATION OVERSIGHT. EACH MEMBER OF THE BOARD OF DIRECTORS IS PROVIDED WITH A COPY OF THE COMPILED FINANCIAL STATEMENTS AND THEY ARE REVIEWED FOR ACCURACY AND CONSISTENCY.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XII
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