Civic Intelligence

Future Problem Solving Program International Inc.

990 • Fiscal year 2022 • EIN 42-1234706

Jul 01, 2021 to Jun 30, 2022 • Filed on Jan 03, 2023

2015 Grant PlaceMelbourne, FL 32901-5600

(321) 768-0074

Siviq Scores

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

Liabilities / Assets

71st percentile

0.13x

Higher debt load relative to assets than 71% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

71st percentile

0.13x

Higher debt load relative to revenue than 71% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Net Margin

31st percentile

-3.0%

Higher net margin than 31% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

88th percentile

$100,594

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 11.5% of source-year revenue.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Asset Growth

39th percentile

-1.9%

Faster asset growth than 39% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Revenue Growth

70th percentile

31%

Faster revenue growth than 70% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Assets

Down

$892,107

Down $16,978 (-1.9%) from 2021

Net Assets

Down

$774,683

Down $26,143 (-3.3%) from 2021

Liabilities

Up

$117,424

Up $9,165 (+8.5%) from 2021

Revenue

Up

$877,143

Up $209,937 (+31%) from 2021

Expenses

Up

$903,286

Up $336,252 (+59%) from 2021

Net Income

Down

-$26,143

Down $126,315 (-126%) from 2021

Historical Trend

Balance Sheet Trend

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

$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

2022

Assets$892,107
Liabilities$117,424
Net Assets$774,683

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2022

Revenue$877,143
Expenses$903,286
Net Income-$26,143
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Jan 3, 2023
Return Version
2021v4.0
Gross Receipts
$912,909
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 program international (fpspi) equips today's young people with the vision and skills needed to anticipate, understand, and solve the problems of today and tomorrow. The goals of the program are rooted in the use of critical and creative thinking within curriculum and instruction. Fpspi is an outgrowth of dr. E. Paul torrance's work in 1974 when he created future problem solving to teach students the creative problem solving process and to instill in them a positive view of the future. Torrance combined the six-step creative problem solving process developed by alex osborn and sydney parnes with some potential issues of the future. Fpspi consists of four competitive components based on the creative problem solving process. The original competition from 1974 was renamed global issues problem solving (2009) and addresses five topics of global significance each year. Scenario writing (1976) involves creative writing in which students project issues of today twenty to

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$528,013$583,617▲ $55,604
Pledges and Grants Receivable$100,393$109,223▲ $8,830
Cash and Non-Interest-Bearing Accounts$140,611$73,223▼ $67,388
Accounts Receivable$7,877$49,669▲ $41,792
Intangible Assets$38,852$39,965▲ $1,113
Inventories for Sale or Use$33,201$26,875▼ $6,326
Prepaid Expenses and Deferred Charges$54,726$8,963▼ $45,763
Land, Buildings, and Equipment, Net$5,412$572▼ $4,840
Total Assets$909,085$892,107▼ $16,978
Liabilities
Accounts Payable and Accrued Expenses$26,525$112,247▲ $85,722
Other Liabilities$81,734$5,177▼ $76,557
Total Liabilities$108,259$117,424▲ $9,165
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$779,282$754,368▼ $24,914
Net Assets With Donor Restrictions$21,544$20,315▼ $1,229
Total Net Assets Fund Balance$800,826$774,683▼ $26,143
Total Liabilities and Net Assets / Fund Balance$909,085$892,107▼ $16,978

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$572$31,797$32,369
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
April MicheleExecutive DiFT$89,248$11,346$100,594

Board Members and Trustees

NameTitle
Matt BoyasPresident
Julie StyanTrustee
Laurel PetersenTrustee
Rachel WolfTrustee
Robyn DudaTrustee
Sarah SumnersTrustee
Shefa SikderTrustee
Erwin HosonoTreasurer
Argen HicksVice Pres./s
Revenue and Support

Revenue Composition

Contributions and Grants
$58,317
Program Service Revenue
$664,601
Investment Income
$10,592
Other Revenue
$143,633
All Other Contributions
$37,617
Change in Net Assets
$-26,143

Audited Revenue Reconciliation

Revenue per Audited Statements
$877,143
Total Revenue per Audited Statements
$877,143
Total Revenue per Form 990
$877,143
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$540,441
Salaries, Compensation, and Employee Benefits$358,845
Grants and Similar Amounts Paid$4,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$317,913--$317,913
Other Salaries and Wages$165,978$34,920-$200,898
Current Officers, Directors, Trustees, and Key Employees$81,494$9,055-$90,549
All Other Expenses$35,034$10,239-$45,273
Travel$43,634--$43,634
Occupancy$29,138$5,142-$34,280
Other Employee Benefits$26,875$4,775-$31,650
Payroll Taxes$18,815$3,343-$22,158
Pension Plan Contributions$11,539$2,051-$13,590
Insurance$9,814$1,090-$10,904
Fees for Services Accounting$7,601$2,534-$10,135
Advertising$9,469--$9,469
Other Expenses$5,876$2,408-$8,284
Grants to Domestic Individuals$4,000--$4,000
Depreciation Depletion$3,541$186-$3,727
Fees for Services Legal$1,875$625-$2,500
Office Expenses$1,386$245-$1,631
Total Functional Expenses$826,673$76,613$0$903,286

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$903,286
Total Expenses per Audited Statements$903,286
Total Expenses per Form 990$903,286
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
Accrued Payroll$5,177
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
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 fpspi (affiliate programs, and collectively the affiliate council) elect the members of the board of trustees, which is the governing body of fpspi. The affiliate council elects members of the board of trustees from a ballot of candidates selected by a nominating committee and others nominated by petition signed by at least six affiliate programs and submitted to the secretary prior to the start of the election. 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 problem solving", scenario writing and scenario performance competitions, on the recommendation of the topics committee, in both cases without board of trustees involvement.

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

The 990 was reviewed by the executive director, president, policy committee chair, and finance committee chair (treasurer), and was provided to all trustees for further review before it was finalized by the preparing accountant.

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 conflist of interest with the organization).

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

Executive director compensation was initially 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
2015 GRANT PLACE, MELBOURNE, FL 32901-5600

Signing Officer

Name
April Michele
Title
Executive Director
Phone
3217680074
Signed
2023-01-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Matt Boyas
Formed
1984
Legal Domicile
Ia
Voting Board Members
9
Independent Board Members
9
Employees
7
Volunteers
145

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

To develop the ability of young people globally to design and achieve positive futures using critical, creative thinking. In all fps 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.

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IRS990/MissionDesc0TO DEVELOP THE ABILITY OF YOUNG PEOPLE GLOBALLY TO DESIGN AND ACHIEVE POSITIVE FUTURES USING CRITICAL, CREATIVE THINKING. IN ALL FPS 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.
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IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt013827
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt117522
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt38350
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt41000
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 (CPS). 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).
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0894
IRS990/ProgSrvcAccomActy3Grp/Desc0FPSPI PROVIDES DEVELOPMENT AND EVALUATION TO SERVE THE EDUCATIONAL NEEDS OF STUDENTS, PROGRAMS, AND ONGOING EVALUATIONS TO STUDENTS TO IMPROVE FUTURE PROBLEM SOLVING ABILITIES. FPSPI ENHANCES SKILLS STATED AS ESSENTIAL FOR STUDENTS IN THE 21ST CENTURY AND PROVIDES AUTHENTIC EVALUATION TO STUDENTS USING RUBRIC BASED ASSESSMENTS. DR. TORRANCE WAS A VISIONARY WHO SAW THAT STUDENTS NEEDED TO FOCUS ON THEIR FUTURE WORLD LONG BEFORE THEY BECAME ADULTS MAKING THE DECISIONS OF RESPONSIBLE CITIZENS. SINCE ITS INCEPTION, FPSPI HAS ATTRACTED ADMINISTRATORS, TEACHERS, AND PARENTS INTERESTED IN QUALITY EDUCATION AND THE MOTIVATION OF HIGH ACHIEVING THINKERS.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0359779
IRS990/ProgSrvcAccomActy3Grp/GrantAmt04000
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt040567
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IRS990/PYOtherRevenueAmt0198104
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO DEVELOP THE ABILITY OF YOUNG PEOPLE GLOBALLY TO DESIGN AND ACHIEVE POSITIVE FUTURES USING CRITICAL, CREATIVE THINKING. IN ALL FPS 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION'S NATIONAL, REGIONAL AND STATE AFFILIATE PROGRAMS SERVE AS ITS MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE MEMBERS OF FPSPI (AFFILIATE PROGRAMS, AND COLLECTIVELY THE AFFILIATE COUNCIL) ELECT THE MEMBERS OF THE BOARD OF TRUSTEES, WHICH IS THE GOVERNING BODY OF FPSPI. THE AFFILIATE COUNCIL ELECTS MEMBERS OF THE BOARD OF TRUSTEES FROM A BALLOT OF CANDIDATES SELECTED BY A NOMINATING COMMITTEE AND OTHERS NOMINATED BY PETITION SIGNED BY AT LEAST SIX AFFILIATE PROGRAMS AND SUBMITTED TO THE SECRETARY PRIOR TO THE START OF THE ELECTION. APPROXIMATELY ONE-THIRD OF THE BOARD OF TRUSTEES POSITIONS COME UP FOR ELECTION EACH YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A 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 PROBLEM SOLVING", SCENARIO WRITING AND SCENARIO PERFORMANCE COMPETITIONS, ON THE RECOMMENDATION OF THE TOPICS COMMITTEE, IN BOTH CASES WITHOUT BOARD OF TRUSTEES INVOLVEMENT.

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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