Civic Intelligence

Scepter Publishers Inc

990 • Fiscal year 2017 • EIN 36-6109830

Jan 01, 2017 to Dec 31, 2017 • Filed on May 16, 2018

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

33rd percentile

0.02x

Higher debt load relative to assets than 33% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

48th percentile

0.09x

Higher debt load relative to revenue than 48% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

18th percentile

-13%

Higher net margin than 18% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

49th percentile

$60,000

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 4.8% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

38th percentile

-0.2%

Faster asset growth than 38% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

39th percentile

0.5%

Faster revenue growth than 39% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Down

$4,663,409

Down $7,272 (-0.2%) from 2016

Net Assets

Up

$4,552,195

Up $26,898 (+0.6%) from 2016

Liabilities

Down

$111,214

Down $34,170 (-24%) from 2016

Revenue

Up

$1,238,891

Up $6,316 (+0.5%) from 2016

Expenses

Up

$1,398,848

Up $132,737 (+10%) from 2016

Net Income

Down

-$159,957

Down $126,421 (-377%) from 2016

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

2017

Assets$4,663,409
Liabilities$111,214
Net Assets$4,552,195

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

2017

Revenue$1,238,891
Expenses$1,398,848
Net Income-$159,957
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
May 16, 2018
Return Version
2017v2.3
Gross Receipts
$1,331,425
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$4,525,297$4,552,195▲ $26,898
Investments in Publicly Traded Securities$3,405,109$3,236,380▼ $168,729
Inventories for Sale or Use$619,705$723,242▲ $103,537
Cash and Non-Interest-Bearing Accounts$441,264$521,927▲ $80,663
Accounts Receivable$160,753$142,755▼ $17,998
Land, Buildings, and Equipment, Net$35,189$23,303▼ $11,886
Prepaid Expenses and Deferred Charges$3,300$14,802▲ $11,502
Savings and Temporary Cash Investments$5,361--
Total Assets$4,670,681$4,663,409▼ $7,272
Other Assets Total-$1,000-
Liabilities
Accounts Payable and Accrued Expenses$107,524$111,214▲ $3,690
Other Liabilities$37,860--
Total Liabilities$145,384$111,214▼ $34,170
Net Assets / Fund Balance
Total Net Assets Fund Balance$4,525,297$4,552,195▲ $26,898
Total Liabilities and Net Assets / Fund Balance$4,670,681$4,663,409▼ $7,272

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$2,703$93,749$96,452
Equipment$20,600$33,579$54,179
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 AresteDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,284,817
Investment Income
$-45,926
Other Revenue
$0
Change in Net Assets
$-159,957
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,078,154
Salaries, Compensation, and Employee Benefits$320,694
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$181,122--$181,122
Office Expenses$111,577$12,597-$124,174
Royalties$93,000--$93,000
Other Employee Benefits$62,292--$62,292
Advertising$61,905--$61,905
Current Officers, Directors, Trustees, and Key Employees$48,000$12,000-$60,000
Fees for Services Other$55,260--$55,260
Payroll Taxes$17,280--$17,280
Travel$10,221$4,655-$14,876
All Other Expenses$11,985$712-$12,697
Other Expenses$12,565--$12,565
Fees for Service Investment Mgmnt Fees-$12,137-$12,137
Depreciation Depletion$11,899--$11,899
Insurance$9,733$27-$9,760
Occupancy$8,074$256-$8,330
Conferences and Meetings$4,760--$4,760
Fees for Services Accounting-$4,500-$4,500
Information Technology-$568-$568
Total Functional Expenses$1,351,396$47,452$0$1,398,848
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
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
2018-05-16
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
7

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 4A

Some of the titles include ordinary life and holiness this work compiles the writings of st. Josemaria regarding the universal call to holiness for the lay faithful. It teaches us that we are all called to be saints in whatever our occupation or state of life. Another is inside the mind of thomas more, by david oakley. St. Thomas more is the patron saint for lawyers and this book renders examples of how this great saint was able to live his faith for the common good of others in very specific circumstances. Holiness in a secular age, fr. Juan valez relates what the 19th century cardinal newman would suggest regarding the state of affairs we find ourselves in our current times. Team baby, by julia dee and ida gazzola is a book that helps young mothers to better understand the spiritual beauty of motherhood with particular advice for new moms.

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. Examples include edison jefferson who is incarcerated at the texas state prison in kenedy texas or charles walker incarcerated in memphis tn who requested a copy of the way by st josemaria, we added a copy of christ is passing by as well. 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 -3,037

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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IRS990/ProgSrvcAccomActyOtherGrp/Desc0SCEPTER 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. EXAMPLES INCLUDE EDISON JEFFERSON WHO IS INCARCERATED AT THE TEXAS STATE PRISON IN KENEDY TEXAS OR CHARLES WALKER INCARCERATED IN MEMPHIS TN WHO REQUESTED A COPY OF THE WAY BY ST JOSEMARIA, WE ADDED A COPY OF CHRIST IS PASSING BY AS WELL. 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.
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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/ExplanationTxt1SOME OF THE TITLES INCLUDE ORDINARY LIFE AND HOLINESS THIS WORK COMPILES THE WRITINGS OF ST. JOSEMARIA REGARDING THE UNIVERSAL CALL TO HOLINESS FOR THE LAY FAITHFUL. IT TEACHES US THAT WE ARE ALL CALLED TO BE SAINTS IN WHATEVER OUR OCCUPATION OR STATE OF LIFE. ANOTHER IS INSIDE THE MIND OF THOMAS MORE, BY DAVID OAKLEY. ST. THOMAS MORE IS THE PATRON SAINT FOR LAWYERS AND THIS BOOK RENDERS EXAMPLES OF HOW THIS GREAT SAINT WAS ABLE TO LIVE HIS FAITH FOR THE COMMON GOOD OF OTHERS IN VERY SPECIFIC CIRCUMSTANCES. HOLINESS IN A SECULAR AGE, FR. JUAN VALEZ RELATES WHAT THE 19TH CENTURY CARDINAL NEWMAN WOULD SUGGEST REGARDING THE STATE OF AFFAIRS WE FIND OURSELVES IN OUR CURRENT TIMES. TEAM BABY, BY JULIA DEE AND IDA GAZZOLA IS A BOOK THAT HELPS YOUNG MOTHERS TO BETTER UNDERSTAND THE SPIRITUAL BEAUTY OF MOTHERHOOD WITH PARTICULAR ADVICE FOR NEW MOMS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2SCEPTER 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. EXAMPLES INCLUDE EDISON JEFFERSON WHO IS INCARCERATED AT THE TEXAS STATE PRISON IN KENEDY TEXAS OR CHARLES WALKER INCARCERATED IN MEMPHIS TN WHO REQUESTED A COPY OF THE WAY BY ST JOSEMARIA, WE ADDED A COPY OF CHRIST IS PASSING BY AS WELL. 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/ExplanationTxt3PT 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/ExplanationTxt4NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6BOOK / TAX DEPRECIATION DIFFERENCE -3,037
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7PT 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/FormAndLineReferenceDesc2FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XII
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