Civic Intelligence

Points North Institute

990 • Fiscal year 2020 • EIN 45-1622247

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 15, 2021

PO Box 836Camden, ME 04843

(617) 817-5376

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.19x

Higher debt load relative to assets than 62% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

49th percentile

0.13x

Higher debt load relative to revenue than 49% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

79th percentile

27%

Higher net margin than 79% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

62nd percentile

$85,014

Higher top officer pay than 62% of similar nonprofits.

Top officer pay equals 7.4% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

95th percentile

135%

Faster asset growth than 95% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

74th percentile

19%

Faster revenue growth than 74% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$793,108

Up $455,720 (+135%) from 2019

Net Assets

Up

$640,562

Up $308,293 (+93%) from 2019

Liabilities

Up

$152,546

Up $147,427 (+2880%) from 2019

Revenue

Up

$1,153,759

Up $185,130 (+19%) from 2019

Expenses

Down

$845,466

Down $52,695 (-5.9%) from 2019

Net Income

Up

$308,293

Up $237,825 (+337%) from 2019

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 2011: $28,283Liabilities 2011: $3,124Net Assets 2011: $25,1592011Assets 2012: $88,362Liabilities 2012: $5,782Net Assets 2012: $82,5802012Assets 2013: $135,240Liabilities 2013: $6,185Net Assets 2013: $129,0552013Assets 2014: $180,205Liabilities 2014: $4,907Net Assets 2014: $175,2982014Assets 2015: $290,015Liabilities 2015: $13,468Net Assets 2015: $276,5472015Assets 2016: $524,050Liabilities 2016: $11,380Net Assets 2016: $512,6702016Assets 2017: $399,513Liabilities 2017: $5,557Net Assets 2017: $393,9562017Assets 2018: $264,307Liabilities 2018: $2,506Net Assets 2018: $261,8012018Assets 2019: $337,388Liabilities 2019: $5,119Net Assets 2019: $332,2692019Assets 2020: $793,108Liabilities 2020: $152,546Net Assets 2020: $640,5622020Assets 2021: $1,316,546Liabilities 2021: $157,095Net Assets 2021: $1,159,4512021Assets 2022: $1,751,722Liabilities 2022: $190,256Net Assets 2022: $1,561,4662022Assets 2023: $1,868,917Liabilities 2023: $207,265Net Assets 2023: $1,661,6522023Assets 2024: $1,320,050Liabilities 2024: $224,296Net Assets 2024: $1,095,7542024

Highlighted filing

2020

Assets$793,108
Liabilities$152,546
Net Assets$640,562

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $255,4352011Expenses 2012: $318,7272012Revenue 2013: $327,274Expenses 2013: $280,799Net Income 2013: $46,4752013Revenue 2014: $416,227Expenses 2014: $368,818Net Income 2014: $47,4092014Revenue 2015: $555,190Expenses 2015: $453,941Net Income 2015: $101,2492015Revenue 2016: $852,839Expenses 2016: $616,716Net Income 2016: $236,1232016Revenue 2017: $602,152Expenses 2017: $727,336Net Income 2017: -$125,1842017Revenue 2018: $713,384Expenses 2018: $845,253Net Income 2018: -$131,8692018Revenue 2019: $968,629Expenses 2019: $898,161Net Income 2019: $70,4682019Revenue 2020: $1,153,759Expenses 2020: $845,466Net Income 2020: $308,2932020Revenue 2021: $1,770,861Expenses 2021: $1,251,972Net Income 2021: $518,8892021Revenue 2022: $2,028,241Expenses 2022: $1,626,094Net Income 2022: $402,1472022Revenue 2023: $1,928,266Expenses 2023: $1,870,036Net Income 2023: $58,2302023Revenue 2024: $1,801,395Expenses 2024: $2,388,903Net Income 2024: -$587,5082024

Highlighted filing

2020

Revenue$1,153,759
Expenses$845,466
Net Income$308,293
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 15, 2021
Return Version
2020v4.0
Gross Receipts
$1,233,816
Mission and Program Overview

Mission

Celebrating "Small Towns, Big Films," CIFF brings together local and global communities in the festive exploration of documentary media. Through screenings that spark extended conversations, educational opportunites, professional development, social action, and active documentary production, CIFF presents a wealth of visions, media savviness, broad perspectives, thoughtful aesthetics, and issues challenging us all.

CIFF inspires and supports the creators and audiences of documentary media.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$152,227$438,684▲ $286,457
Investments in Publicly Traded Securities$182,728$189,134▲ $6,406
Land, Buildings, and Equipment, Net$64$127,444▲ $127,380
Cash and Non-Interest-Bearing Accounts$1,368$35,442▲ $34,074
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$337,388$793,108▲ $455,720
Other Assets Total$1,001$2,404▲ $1,403
Liabilities
Unsecured Notes Loans Payable-$149,900-
Accounts Payable and Accrued Expenses$5,119$2,646▼ $2,473
Total Liabilities$5,119$152,546▲ $147,427
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$332,269$640,562▲ $308,293
Total Net Assets Fund Balance$332,269$640,562▲ $308,293
Total Liabilities and Net Assets / Fund Balance$337,388$793,108▲ $455,720

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$127,444$21,248$148,692
Equipment-$6,946$6,946
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Benjamin Fowlie FounderPresident & CEOFT$85,014$85,014

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$1,004,264
Program Service Revenue
$143,503
Investment Income
$5,992
Other Revenue
$0
All Other Contributions
$921,681
Change in Net Assets
$308,293
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$396,803
Salaries, Compensation, and Employee Benefits$345,318
Total Fundraising Expense$133,693
Grants and Similar Amounts Paid$103,345
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$81,225$62,075$67,700$211,000
Grants to Domestic Individuals$103,345--$103,345
Current Officers, Directors, Trustees, and Key Employees$31,000$33,500$31,000$95,500
All Other Expenses$36,023$6,219$3,043$45,285
Advertising$19,569$9,353$3,609$32,531
Occupancy$9,000$18,889-$27,889
Payroll Taxes$8,566$7,177$7,409$23,152
Depreciation Depletion$21,312--$21,312
Other Employee Benefits-$15,666-$15,666
Other Expenses$11,821$354$53$12,228
Fees for Services Other$2,270$8,263-$10,533
Information Technology$6,960--$6,960
Office Expenses$642$5,166$379$6,187
Travel$5,635--$5,635
Fees for Services Accounting-$5,410-$5,410
Insurance$852$4,361-$5,213
Fees for Service Investment Mgmnt Fees-$1,492-$1,492
Fees for Services Legal-$185-$185
Total Functional Expenses$533,663$178,110$133,693$845,466
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

Available Upon Request

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Made available upon request.

Filing and Contact Details

Filer

Filer Name
Points North Institute
EIN
45-1622247
Address
PO Box 836, Camden, ME 04843

Signing Officer

Name
Benjamin Fowlie
Title
President
Signed
2021-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Benjamin Fowlie
Formed
2011
Legal Domicile
Me
Voting Board Members
20
Independent Board Members
19
Employees
3
Volunteers
540

Preparer

Firm
Simmons Tax Services LLC
Address
20 Granite Way, Rockport, ME 04856
Preparer
Elizabeth Simmons
Phone
2072362066
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IRS990/Form990PartVIISectionAGrp/PersonNm0Benjamin Fowlie Founder
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IRS990/Form990PartVIISectionAGrp/TitleTxt0President & CEO
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IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Vice President
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IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0true
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IRS990/InformationTechnologyGrp/ProgramServicesAmt06960
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IRS990/InsuranceGrp/ManagementAndGeneralAmt04361
IRS990/InsuranceGrp/ProgramServicesAmt0852
IRS990/InsuranceGrp/TotalAmt05213
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt03958
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt03958
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0182728
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0189134
IRS990/IRPDocumentCnt00
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IRS990/LegalDomicileStateCd0ME
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IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0Celebrating "Small Towns, Big Films," CIFF brings together local and global communities in the festive exploration of documentary media. Through screenings that spark extended conversations, educational opportunites, professional development, social action, and active documentary production, CIFF presents a wealth of visions, media savviness, broad perspectives, thoughtful aesthetics, and issues challenging us all.
IRS990/MoreThan5000KToIndividualsInd0false
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IRS990/NetAssetsOrFundBalancesBOYAmt0332269
IRS990/NetAssetsOrFundBalancesEOYAmt0640562
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt02034
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt02034
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
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IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt018889
IRS990/OccupancyGrp/ProgramServicesAmt09000
IRS990/OccupancyGrp/TotalAmt027889
IRS990/OfficeExpensesGrp/FundraisingAmt0379
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt05166
IRS990/OfficeExpensesGrp/ProgramServicesAmt0642
IRS990/OfficeExpensesGrp/TotalAmt06187
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt01001
IRS990/OtherAssetsTotalGrp/EOYAmt02404
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt015666
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IRS990/OtherExpensesGrp/Desc0Program Facilitators
IRS990/OtherExpensesGrp/Desc1Awards
IRS990/OtherExpensesGrp/Desc2Development Expenses
IRS990/OtherExpensesGrp/Desc3Bank Charges
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IRS990/OtherExpensesGrp/FundraisingAmt153
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0354
IRS990/OtherExpensesGrp/ProgramServicesAmt0161504
IRS990/OtherExpensesGrp/ProgramServicesAmt133939
IRS990/OtherExpensesGrp/ProgramServicesAmt211821
IRS990/OtherExpensesGrp/TotalAmt0161504
IRS990/OtherExpensesGrp/TotalAmt133939
IRS990/OtherExpensesGrp/TotalAmt220500
IRS990/OtherExpensesGrp/TotalAmt312228
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IRS990/OtherSalariesAndWagesGrp/FundraisingAmt067700
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt062075
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt081225
IRS990/OtherSalariesAndWagesGrp/TotalAmt0211000
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
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IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt07409
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt07177
IRS990/PayrollTaxesGrp/ProgramServicesAmt08566
IRS990/PayrollTaxesGrp/TotalAmt023152
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IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Benjamin Fowlie
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IRS990/ProgramServiceRevenueGrp/Desc2Merchandise Sales
IRS990/ProgramServiceRevenueGrp/Desc3Submission Fees
IRS990/ProgramServiceRevenueGrp/Desc4Venue Income
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt142849
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt21555
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt340464
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt49500
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt049135
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt142849
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt21555
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt340464
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt49500
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IRS990/PYContributionsGrantsAmt0786463
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IRS990/PYInvestmentIncomeAmt03824
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IRS990/PYOtherExpensesAmt0521489
IRS990/PYProgramServiceRevenueAmt0178342
IRS990/PYRevenuesLessExpensesAmt070468
IRS990/PYSalariesCompEmpBnftPaidAmt0376672
IRS990/PYTotalExpensesAmt0898161
IRS990/PYTotalRevenueAmt0968629
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IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0308293
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0152227
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0438684
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0921681
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0786462
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0561291
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0482236

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.32$0.22$1.10$1.80$2.39$0.59
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.87$0.21$1.66$1.93$1.87$0.06
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.75$0.19$1.56$2.03$1.63$0.40
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.32$0.16$1.16$1.77$1.25$0.52
2020Detailed filing. Detailed filing data is available for this year.$0.79$0.15$0.64$1.15$0.85$0.31
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.34$0.01$0.33$0.97$0.90$0.07
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.26$0.00$0.26$0.71$0.85$0.13
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.40$0.01$0.39$0.60$0.73$0.13
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.52$0.01$0.51$0.85$0.62$0.24
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.29$0.01$0.28$0.56$0.45$0.10
2014Detailed filing. Detailed filing data is available for this year.$0.18$0.00$0.18$0.42$0.37$0.05
2013Detailed filing. Detailed filing data is available for this year.$0.14$0.01$0.13$0.33$0.28$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.09$0.01$0.08$0.32
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.03$0.00$0.03$0.26