Civic Intelligence

Future Problem Solving Program International Inc

EIN 42-1234706 • 501(c)3 • Indialantic, FL

Profile

To develop the ability of young people globally to design and promote positive futures through problem solving using critical and creative thinking.

225 5th Avenue Suite 1Indialantic, FL 32903

www.fpspi.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

72nd percentile

0.27x

Higher debt load relative to assets than 72% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

67th percentile

0.21x

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

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

53rd percentile

5.8%

Higher net margin than 53% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

76th percentile

$126,188

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 7.7% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

25th percentile

-4.5%

Faster asset growth than 25% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

61st percentile

15%

Faster revenue growth than 61% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Down

$1,258,117

Down $58,756 (-4.5%) from 2024

Liabilities

Down

$339,472

Down $157,342 (-32%) from 2024

Net Assets

Up

$918,645

Up $98,586 (+12%) from 2024

Revenue

Up

$1,633,837

Up $208,749 (+15%) from 2024

Expenses

Up

$1,539,494

Up $154,770 (+11%) from 2024

Net Income

Up

$94,343

Up $53,979 (+134%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$2.0M$1.5M$1.0M$500K$0Assets 2012: $1,285,935Liabilities 2012: $439,023Net Assets 2012: $846,9122012Assets 2013: $1,275,101Liabilities 2013: $423,420Net Assets 2013: $851,6812013Assets 2014: $1,240,288Liabilities 2014: $469,525Net Assets 2014: $770,7632014Assets 2015: $1,282,259Liabilities 2015: $499,965Net Assets 2015: $782,2942015Assets 2016: $1,306,883Liabilities 2016: $424,528Net Assets 2016: $882,3552016Assets 2017: $1,556,467Liabilities 2017: $483,873Net Assets 2017: $1,072,5942017Assets 2018: $1,271,304Liabilities 2018: $179,592Net Assets 2018: $1,091,7122018Assets 2019: $1,481,720Liabilities 2019: $346,205Net Assets 2019: $1,135,5152019Assets 2020: $794,832Liabilities 2020: $94,178Net Assets 2020: $700,6542020Assets 2021: $909,085Liabilities 2021: $108,259Net Assets 2021: $800,8262021Assets 2022: $892,107Liabilities 2022: $117,424Net Assets 2022: $774,6832022Assets 2023: $1,156,199Liabilities 2023: $376,504Net Assets 2023: $779,6952023Assets 2024: $1,316,873Liabilities 2024: $496,814Net Assets 2024: $820,0592024Assets 2025: $1,258,117Liabilities 2025: $339,472Net Assets 2025: $918,6452025

Highlighted filing

2025

Assets$1,258,117
Liabilities$339,472
Net Assets$918,645

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.0M$0-$1.0MRevenue 2012: $952,843Expenses 2012: $1,009,632Net Income 2012: -$56,7892012Expenses 2013: $1,004,7742013Revenue 2014: $1,020,819Expenses 2014: $1,108,612Net Income 2014: -$87,7932014Revenue 2015: $1,139,293Expenses 2015: $1,120,575Net Income 2015: $18,7182015Revenue 2016: $1,206,471Expenses 2016: $1,097,307Net Income 2016: $109,1642016Revenue 2017: $1,294,537Expenses 2017: $1,116,227Net Income 2017: $178,3102017Revenue 2018: $1,217,163Expenses 2018: $1,193,929Net Income 2018: $23,2342018Revenue 2019: $1,399,316Expenses 2019: $1,367,857Net Income 2019: $31,4592019Revenue 2020: $358,351Expenses 2020: $777,057Net Income 2020: -$418,7062020Revenue 2021: $667,206Expenses 2021: $567,034Net Income 2021: $100,1722021Revenue 2022: $877,143Expenses 2022: $903,286Net Income 2022: -$26,1432022Revenue 2023: $1,218,517Expenses 2023: $1,213,505Net Income 2023: $5,0122023Revenue 2024: $1,425,088Expenses 2024: $1,384,724Net Income 2024: $40,3642024Revenue 2025: $1,633,837Expenses 2025: $1,539,494Net Income 2025: $94,3432025

Highlighted filing

2025

Revenue$1,633,837
Expenses$1,539,494
Net Income$94,343

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.26$0.34$0.92$1.63$1.54$0.09
2024Detailed filing. Detailed filing data is available for this year.$1.32$0.50$0.82$1.43$1.38$0.04
2023Detailed filing. Detailed filing data is available for this year.$1.16$0.38$0.78$1.22$1.21$0.01
2022Detailed filing. Detailed filing data is available for this year.$0.89$0.12$0.77$0.88$0.90$0.03
2021Detailed filing. Detailed filing data is available for this year.$0.91$0.11$0.80$0.67$0.57$0.10
2020Detailed filing. Detailed filing data is available for this year.$0.79$0.09$0.70$0.36$0.78$0.42
2019Detailed filing. Detailed filing data is available for this year.$1.48$0.35$1.14$1.40$1.37$0.03
2018Detailed filing. Detailed filing data is available for this year.$1.27$0.18$1.09$1.22$1.19$0.02
2017Detailed filing. Detailed filing data is available for this year.$1.56$0.48$1.07$1.29$1.12$0.18
2016Detailed filing. Detailed filing data is available for this year.$1.31$0.42$0.88$1.21$1.10$0.11
2015Detailed filing. Detailed filing data is available for this year.$1.28$0.50$0.78$1.14$1.12$0.02
2014Detailed filing. Detailed filing data is available for this year.$1.24$0.47$0.77$1.02$1.11$0.09
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.28$0.42$0.85$1.00
2012Summary only. Only limited summary data is available for this year.$1.29$0.44$0.85$0.95$1.01$0.06
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 6, 2025
Return Version
2024v5.0
Gross Receipts
$1,669,391
Mission and Program Overview

Mission

To develop the ability of young people globally to design and achieve positive futures using critical, creative thinking. In all components, students learn how to overcome obstacles or barriers when confronting challenges and developing solutions to social, political, scientific, economic, and technological issues. Fpspi is interdisciplinary and its components promote interpersonal communication, leadership, and responsible group membership.

Future problem solving proudly celebrates more than 50 years of placing close to a million young people at the core of a dynamic, purposeful learning experience. Each year k-12 students from around the world participate in a variety of challenges designed to empower curious youth to become changemakers. Problem solvers learn how to think, not what to think, and gain the skills they need to succeed in work and life. Our programs build confidence and foster student voices. Founded by dr. Torrance in 1974, our program integrates the six-step creative problem-solving process by alex osborn and sidney parnes with high-interest, futuristic topics. We offer four annual programs for both teams and individuals. Global issues: students become mini-experts and predict possibilities for the future. Community projects: students learn to turn interests into action and create lasting change. Creative writing: students write a creative, futuristic scenario based on a competition topic. Storytelling: s

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,003,429$802,604▼ $200,825
Cash and Non-Interest-Bearing Accounts$60,019$138,467▲ $78,448
Accounts Receivable$126,399$57,077▼ $69,322
Intangible Assets$38,000$38,000→ $0
Inventories for Sale or Use$16,172$17,061▲ $889
Prepaid Expenses and Deferred Charges$10,457$9,824▼ $633
Total Assets$1,316,873$1,258,117▼ $58,756
Other Assets Total$62,397$195,084▲ $132,687
Liabilities
Accounts Payable and Accrued Expenses$404,204$273,110▼ $131,094
Other Liabilities$92,610$66,362▼ $26,248
Total Liabilities$496,814$339,472▼ $157,342
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$798,378$894,772▲ $96,394
Net Assets With Donor Restrictions$21,681$23,873▲ $2,192
Total Net Assets Fund Balance$820,059$918,645▲ $98,586
Total Liabilities and Net Assets / Fund Balance$1,316,873$1,258,117▼ $58,756

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$28,150$28,150
Other Assets Org$41,575--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
April MicheleExecutive DiFT$110,976$15,212$126,188

Board Members and Trustees

NameTitle
Dylan ShermanPresident
Ann ForeytTrustee
Argen HicksTrustee
Janet FiteTrustee
Julie StyanTrustee
Peter MonkhouseTrustee
Shefa SikderTrustee
Suzanne DigbyTrustee
Laurel PetersenSecretary
Erwin HosonoTreasurer
Amanda GenoveseVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$141,163
Program Service Revenue
$1,430,774
Investment Income
$21,778
Other Revenue
$40,122
All Other Contributions
$121,627
Change in Net Assets
$94,343
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$999,549
Salaries, Compensation, and Employee Benefits$531,942
Grants and Similar Amounts Paid$8,003
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$652,984--$652,984
Other Salaries and Wages$282,554$33,010-$315,564
Current Officers, Directors, Trustees, and Key Employees$113,569$12,619-$126,188
Travel$60,276--$60,276
All Other Expenses$52,231$3,566-$55,797
Other Employee Benefits$38,086$4,430-$42,516
Advertising$34,515--$34,515
Payroll Taxes$28,801$3,322-$32,123
Occupancy$21,819$3,850-$25,669
Fees for Services Legal$12,781$4,260-$17,041
Pension Plan Contributions$13,924$1,627-$15,551
Insurance$13,352$1,483-$14,835
Other Expenses$12,689$667-$13,356
Grants to Domestic Individuals$8,003--$8,003
Fees for Services Accounting$5,212$1,738-$6,950
Office Expenses$2,691$475-$3,166
Total Functional Expenses$1,462,415$77,079$0$1,539,494
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
Right-of-use$41,575
Unearned Grant Income$14,000
Accrued Payroll$10,787
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 35% controlled entity
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

The organization's national, regional and state affiliate programs serve as its members.

Form 990, Page 6, Part VI, Line 7A

The members of future problem solving (affiliate programs, and collectively the affiliate council) elect the members of the board of trustees, which is the governing body of fps. The affiliate council elects members of the board of trustees from a ballot of candidates selected by a nominating committee. Additional board members are appointed by the board of trustees. Approximately one-third of the board of trustees positions come up for election each year.

Form 990, Page 6, Part VI, Line 7B

A number of board of trustees decisions are subject to affiliate council approval, including changes to the articles of incorporation, bylaws, policies, and rules and changes in the annual affiliate assessment. In addition, the affiliate council must approve the evaluation guidelines and score sheet changes, on the recommendation of the evaluation committee, and topics for the global issues, creative writing and storytelling programs, on recommendation of the topics committee, in both cases without board of trustees involvement.

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

Persons who wish to review the organization's governing documents, conflict of interest policy and financial statements should call the telephone number listed on this return. A time will be scheduled for them to visit the office where all documents are available for their perusal.

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

The board of trustees enforces the policy whenever transactions are considered that may involve a conflict of interest. Starting in 2010, all members of the affiliate council are required to affirm their ongoing compliance on their behalf, and on behalf of their affiliate directors and nominees to be members of committees of the affiliate council, when they re-execute their charters. All trustees and the executive director are required to annually disclose in writing whether they have any financial interests with respect to transactions in which the organization is a participant (i.e., situations that may give rise to a conflict of interest with the organization).

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

Executive director compensation is approved by the board of trustees and was compared to that paid by similarly situated organizations. Executive director compensation is reviewed annually by the board of trustees and its finance committee and personnel committee.

Form 990, Page 6, Part VI, Line 19

Persons who wish to review the organization's governing documents, conflict of interest policy and financial statements should call the telephone number listed on this return. A time will be scheduled for them to visit the office where all documents are available for their perusal.

Filing and Contact Details

Filer

Filer Name
Future Problem Solving Program
EIN
42-1234706
Phone
3217680074
Address
225 5TH AVENUE SUITE 1, INDIALANTIC, FL 32903

Signing Officer

Name
Dylan Sherman
Title
President
Phone
3217680074
Signed
2025-11-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dylan Sherman
Formed
1984
Legal Domicile
Ia
Voting Board Members
11
Independent Board Members
11
Employees
9
Volunteers
163

Preparer

Firm
Skw Cpas & Advisors Pllc
Address
183 WALTON AVE, LEXINGTON, KY 40508
Preparer
Donna J Smith CPA
Phone
8597211820
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Future problem solving proudly celebrates more than 50 years of placing close to a million young people at the core of a dynamic, purposeful learning experience. Each year k-12 students from around the world participate in a variety of challenges designed to empower curious youth to become changemakers. Problem solvers learn how to think, not what to think, and gain the skills they need to succeed in work and life. Our programs build confidence and foster student voices. Founded by dr. Torrance in 1974, our program integrates the six-step creative problem-solving process by alex osborn and sidney parnes with high-interest, futuristic topics. We offer four annual programs for both teams and individuals. Global issues: students become mini-experts and predict possibilities for the future. Community projects: students learn to turn interests into action and create lasting change. Creative writing: students write a creative, futuristic scenario based on a competition topic. Storytelling: students invent a futuristic scenario and tell their story in an oral performance. Our programs cover challenges in business, civics, society, science, and technology, and are often incorporated into classroom curricula. Future problem solving's mission is to equip young people globally to design and achieve positive futures through critical and creative thinking. In all our programs, they gain lifelong skills in overcoming obstacles and finding sustainable solutions.

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

Future problem solving ignites curiosity about real-world issues and equips young people with essential, complex problem-solving skills needed to thrive in school, careers, and life. Through dynamic academic challenges, fps empowers students to become creative and critical thinkers who envision, and take action toward, a better future. Our annual international conference showcases this mission in action. The event brings together students from around the world to collaborate, innovate, and compete at the world finals. This event clebrates critical and creative thinking, teamwork, and global citizenship. In 2025, the conference hosted 2,340 participants representing 262 schools across 11 countries. Post-event evaluations reflected outstanding impact - 95% of attendees agreed that the experience was truly unique and unavailable anywhere else.

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

Our educational outcomes are transformative, equipping young people to solve complex problems, take meaningful action, and drive positive change. We spark curiosity about real-world issues, developing problem-solving skills that empower students to excel in school, careers, and life. In an age defined by ai, it's essential that students learn how to think and solve problems. Future problem solving addresses today's unprecedented challenges with standards-based programs that engage students wherever they learn, teaching them how to think, not what to think. Our rubric-based evaluations provide valuable, learner-centered feedback, allowing students to continually improve through authentic, skill-based assessments from certified evaluators across multiple submissions each year.

Raw XML AppendixShowing 400 of 516 raw XML fields

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/ActivityOrMissionDesc0FUTURE PROBLEM SOLVING PROUDLY CELEBRATES MORE THAN 50 YEARS OF PLACING CLOSE TO A MILLION YOUNG PEOPLE AT THE CORE OF A DYNAMIC, PURPOSEFUL LEARNING EXPERIENCE. EACH YEAR K-12 STUDENTS FROM AROUND THE WORLD PARTICIPATE IN A VARIETY OF CHALLENGES DESIGNED TO EMPOWER CURIOUS YOUTH TO BECOME CHANGEMAKERS. PROBLEM SOLVERS LEARN HOW TO THINK, NOT WHAT TO THINK, AND GAIN THE SKILLS THEY NEED TO SUCCEED IN WORK AND LIFE. OUR PROGRAMS BUILD CONFIDENCE AND FOSTER STUDENT VOICES. FOUNDED BY DR. TORRANCE IN 1974, OUR PROGRAM INTEGRATES THE SIX-STEP CREATIVE PROBLEM-SOLVING PROCESS BY ALEX OSBORN AND SIDNEY PARNES WITH HIGH-INTEREST, FUTURISTIC TOPICS. WE OFFER FOUR ANNUAL PROGRAMS FOR BOTH TEAMS AND INDIVIDUALS. GLOBAL ISSUES: STUDENTS BECOME MINI-EXPERTS AND PREDICT POSSIBILITIES FOR THE FUTURE. COMMUNITY PROJECTS: STUDENTS LEARN TO TURN INTERESTS INTO ACTION AND CREATE LASTING CHANGE. CREATIVE WRITING: STUDENTS WRITE A CREATIVE, FUTURISTIC SCENARIO BASED ON A COMPETITION TOPIC. STORYTELLING: S
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IRS990/ProgSrvcAccomActy2Grp/Desc0THE CENTER FOR CREATIVE LEARNING IS BUILT ON MORE THAN FIVE DECADES OF RESEARCH, DEVELOPMENT, AND FIELD EXPERIENCE WORLDWIDE. A WIDE VARIETY OF OFFERINGS INCLUDE HIGH-QUALITY WEB-BASED AND PRINT RESOURCES, E-LEARNING OPPORTUNITIES, WORKSHOPS, AND CONSULTING SERVICES ON CREATIVITY AND CREATIVE PROBLEM SOLVING. OUR WORK FOCUSES ON METHODS AND TOOLS FOR GENERATING IDEAS ("CREATIVE THINKING"), FOCUSING IDEAS ("CRITICAL THINKING"), AND SYSTEMATIC APPROACHES TO DEFINING AND SOLVING COMPLEX, OPEN-ENDED, REAL-LIFE PROBLEMS (CREATIVE PROBLEM SOLVING, VERSION 6.1).
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IRS990/ProgSrvcAccomActy3Grp/Desc0OUR EDUCATIONAL OUTCOMES ARE TRANSFORMATIVE, EQUIPPING YOUNG PEOPLE TO SOLVE COMPLEX PROBLEMS, TAKE MEANINGFUL ACTION, AND DRIVE POSITIVE CHANGE. WE SPARK CURIOSITY ABOUT REAL-WORLD ISSUES, DEVELOPING PROBLEM-SOLVING SKILLS THAT EMPOWER STUDENTS TO EXCEL IN SCHOOL, CAREERS, AND LIFE. IN AN AGE DEFINED BY AI, IT'S ESSENTIAL THAT STUDENTS LEARN HOW TO THINK AND SOLVE PROBLEMS. FUTURE PROBLEM SOLVING ADDRESSES TODAY'S UNPRECEDENTED CHALLENGES WITH STANDARDS-BASED PROGRAMS THAT ENGAGE STUDENTS WHEREVER THEY LEARN, TEACHING THEM HOW TO THINK, NOT WHAT TO THINK. OUR RUBRIC-BASED EVALUATIONS PROVIDE VALUABLE, LEARNER-CENTERED FEEDBACK, ALLOWING STUDENTS TO CONTINUALLY IMPROVE THROUGH AUTHENTIC, SKILL-BASED ASSESSMENTS FROM CERTIFIED EVALUATORS ACROSS MULTIPLE SUBMISSIONS EACH YEAR.
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