Civic Intelligence

Scepter Publishers Inc

990 • Fiscal year 2016 • EIN 36-6109830

Jan 01, 2016 to Dec 31, 2016 • Filed on May 11, 2017

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

35th percentile

0.03x

Higher debt load relative to assets than 35% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

52nd percentile

0.12x

Higher debt load relative to revenue than 52% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

34th percentile

-2.7%

Higher net margin than 34% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

48th percentile

$60,000

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 4.9% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

38th percentile

-1.4%

Faster asset growth than 38% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

27th percentile

-7.1%

Faster revenue growth than 27% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Down

$4,670,681

Down $64,256 (-1.4%) from 2015

Net Assets

Down

$4,525,297

Down $15,797 (-0.3%) from 2015

Liabilities

Down

$145,384

Down $48,459 (-25%) from 2015

Revenue

Down

$1,232,575

Down $94,373 (-7.1%) from 2015

Expenses

Down

$1,266,111

Down $34,302 (-2.6%) from 2015

Net Income

Down

-$33,536

Down $60,071 (-226%) from 2015

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

2016

Assets$4,670,681
Liabilities$145,384
Net Assets$4,525,297

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

2016

Revenue$1,232,575
Expenses$1,266,111
Net Income-$33,536
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
May 11, 2017
Return Version
2016v3.0
Gross Receipts
$1,232,575
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$4,541,094$4,525,297▼ $15,797
Investments in Publicly Traded Securities$3,349,432$3,405,109▲ $55,677
Inventories for Sale or Use$568,548$619,705▲ $51,157
Cash and Non-Interest-Bearing Accounts$658,986$441,264▼ $217,722
Accounts Receivable$146,581$160,753▲ $14,172
Land, Buildings, and Equipment, Net$4,930$35,189▲ $30,259
Savings and Temporary Cash Investments$5,360$5,361▲ $1
Prepaid Expenses and Deferred Charges$1,100$3,300▲ $2,200
Total Assets$4,734,937$4,670,681▼ $64,256
Liabilities
Accounts Payable and Accrued Expenses$98,118$107,524▲ $9,406
Other Liabilities$95,725$37,860▼ $57,865
Total Liabilities$193,843$145,384▼ $48,459
Net Assets / Fund Balance
Total Net Assets Fund Balance$4,541,094$4,525,297▼ $15,797
Total Liabilities and Net Assets / Fund Balance$4,734,937$4,670,681▼ $64,256

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$130,171$17,410$147,581
Other Land Buildings$-94,982$94,982-
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
$1,177,255
Investment Income
$55,320
Other Revenue
$0
Change in Net Assets
$-33,536
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$980,667
Salaries, Compensation, and Employee Benefits$285,444
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$84,000$60,600-$144,600
Royalties$86,000--$86,000
Other Employee Benefits$29,139$34,640-$63,779
Current Officers, Directors, Trustees, and Key Employees-$60,000-$60,000
Office Expenses$1,351$38,254-$39,605
Advertising-$31,260-$31,260
Depreciation Depletion$25,153--$25,153
Fees for Services Other-$21,500-$21,500
Payroll Taxes$6,692$10,373-$17,065
Travel$2,546$13,766-$16,312
Other Expenses$13,140--$13,140
All Other Expenses$11,048--$11,048
Insurance-$9,033-$9,033
Fees for Services Accounting-$5,390-$5,390
Occupancy-$800-$800
Interest-$118-$118
Information Technology-$99-$99
Total Functional Expenses$980,278$285,833$0$1,266,111
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$37,860
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
2017-05-11
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
4

Preparer

Firm
Inner Circle Advisors
Address
4500 ROCKSIDE RD STE 400, INDEPENDENCE, OH 44131-2180
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 17,282

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 17,282
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/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XII
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