Civic Intelligence

The Center for Election Science

990 • Fiscal year 2023 • EIN 45-2334002

Jan 01, 2023 to Dec 31, 2023 • Filed on Oct 02, 2024

440 N Barranca Avenue Un 2468Covina, CA 91723

(917) 597-0043

Siviq Scores

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

Liabilities / Assets

45th percentile

0.04x

Higher debt load relative to assets than 45% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

51st percentile

0.09x

Higher debt load relative to revenue than 51% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

8th percentile

-42%

Higher net margin than 8% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

44th percentile

$35,364

Higher top officer pay than 44% of similar nonprofits.

Top officer pay equals 3.2% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

8th percentile

-17%

Faster asset growth than 8% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

4th percentile

-63%

Faster revenue growth than 4% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Down

$2,273,504

Down $469,225 (-17%) from 2022

Net Assets

Down

$2,173,829

Down $472,857 (-18%) from 2022

Liabilities

Up

$99,675

Up $3,632 (+3.8%) from 2022

Revenue

Down

$1,115,846

Down $1,868,425 (-63%) from 2022

Expenses

Up

$1,588,703

Up $123,580 (+8.4%) from 2022

Net Income

Down

-$472,857

Down $1,992,005 (-131%) from 2022

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2014: $7,978Liabilities 2014: $0Net Assets 2014: $7,9782014Assets 2015: $12,364Liabilities 2015: $3,275Net Assets 2015: $9,0892015Assets 2016: $4,971Liabilities 2016: $02016Assets 2017: $612,595Liabilities 2017: $8,836Net Assets 2017: $603,7592017Assets 2018: $397,413Liabilities 2018: $33,876Net Assets 2018: $363,5372018Assets 2019: $1,712,604Liabilities 2019: $47,602Net Assets 2019: $1,665,0022019Assets 2020: $1,462,159Liabilities 2020: $45,752Net Assets 2020: $1,416,4072020Assets 2021: $1,212,895Liabilities 2021: $85,357Net Assets 2021: $1,127,5382021Assets 2022: $2,742,729Liabilities 2022: $96,043Net Assets 2022: $2,646,6862022Assets 2023: $2,273,504Liabilities 2023: $99,675Net Assets 2023: $2,173,8292023Assets 2024: $1,670,355Liabilities 2024: $55,306Net Assets 2024: $1,615,0492024

Highlighted filing

2023

Assets$2,273,504
Liabilities$99,675
Net Assets$2,173,829

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2014: $18,189Expenses 2014: $15,809Net Income 2014: $2,3802014Revenue 2015: $26,383Expenses 2015: $25,272Net Income 2015: $1,1112015Revenue 2016: $50,648Expenses 2016: $45,677Net Income 2016: $4,9712016Revenue 2017: $648,641Expenses 2017: $49,853Net Income 2017: $598,7882017Revenue 2018: $253,272Expenses 2018: $471,407Net Income 2018: -$218,1352018Revenue 2019: $1,943,810Expenses 2019: $666,692Net Income 2019: $1,277,1182019Revenue 2020: $710,760Expenses 2020: $959,354Net Income 2020: -$248,5942020Revenue 2021: $964,995Expenses 2021: $1,253,864Net Income 2021: -$288,8692021Revenue 2022: $2,984,271Expenses 2022: $1,465,123Net Income 2022: $1,519,1482022Revenue 2023: $1,115,846Expenses 2023: $1,588,703Net Income 2023: -$472,8572023Revenue 2024: $631,856Expenses 2024: $1,190,636Net Income 2024: -$558,7802024

Highlighted filing

2023

Revenue$1,115,846
Expenses$1,588,703
Net Income-$472,857
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Oct 2, 2024
Return Version
2023v5.0
Gross Receipts
$1,115,846
Mission and Program Overview

Mission

The organization empowers people with voting methods that strengthen democracy.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,715,504$1,555,803▼ $159,701
Accounts Receivable$999,646$662,721▼ $336,925
Investments in Publicly Traded Securities-$40,984-
Prepaid Expenses and Deferred Charges$27,579$13,996▼ $13,583
Total Assets$2,742,729$2,273,504▼ $469,225
Liabilities
Accounts Payable and Accrued Expenses$96,043$99,675▲ $3,632
Other Liabilities$0--
Total Liabilities$96,043$99,675▲ $3,632
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,754,499$2,173,829▲ $419,330
Net Assets With Donor Restrictions$892,187$0▼ $892,187
Total Net Assets Fund Balance$2,646,686$2,173,829▼ $472,857
Total Liabilities and Net Assets / Fund Balance$2,742,729$2,273,504▼ $469,225
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Aaron F HamlinExecutive DirectorFT$33,414$1,950$35,364

Board Members and Trustees

NameTitle
Felix SargentChair
Michael RuvinskyVice Chair
Jennifer DoleacBoard Member
John HegemanBoard Member
Jon RobertsBoard Member
Justine MetzBoard Member
Kristine ReevesBoard Member
Lashana LewisBoard Member
Jeff JusticeSecretary
Kerry KeysTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,081,853
Program Service Revenue
$0
Investment Income
$33,993
Other Revenue
$0
All Other Contributions
$1,081,853
Change in Net Assets
$-472,857
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$882,817
Salaries, Compensation, and Employee Benefits$635,886
Total Fundraising Expense$125,481
Professional Fundraising Fees$50,000
Grants and Similar Amounts Paid$20,000

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$258,697$173,533$41,307$473,537
Fees for Services Other$358,224$67,020-$425,244
Information Technology$103,827$4,637$2,100$110,564
Other Employee Benefits$50,426$33,095$6,965$90,486
Fees for Services Legal$76,505$4,169-$80,674
Other Expenses$76,390$0$0$76,390
Advertising$55,000--$55,000
Office Expenses$7,240$37,901$9,646$54,787
Fees for Services Professional Fundraising--$50,000$50,000
Payroll Taxes$21,793$12,882$3,774$38,449
Fees for Services Accounting-$36,994-$36,994
Current Officers, Directors, Trustees, and Key Employees$18,254$12,245$2,915$33,414
Travel$12,840$11,484$8,344$32,668
Grants to Domestic Orgs$20,000--$20,000
Conferences and Meetings$3,019$5,064$430$8,513
Insurance-$1,983-$1,983
Total Functional Expenses$1,062,215$401,007$125,481$1,588,703
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Show Me Integrity Education FundSt Louis, MO501(c)(3)Education and Advocacy$20,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$50,000
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

The organization's board reviews and approves the form 990 prior to submitting to the irs.

Form 990, Part VI, Section B, Line 15

The organization uses the following methods to establish compensation packages for its employees. Compensation committee compensation surveys.

Form 990, Part VI, Section C, Line 19

All of the organization's governing documents, financial statements and other legal filing are available to the public upon reasonable request. The 990's can be found on guidestar.org and irs.gov websites.

Filing and Contact Details

Filer

Filer Name
Center for Election Science
EIN
45-2334002
Phone
9175970043
Address
440 N BARRANCA AVENUE UN 2468, COVINA, CA 91723

Signing Officer

Name
Nina Taylor
Title
CEO
Phone
2027607051
Signed
2024-10-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nina Taylor
Formed
2011
Legal Domicile
CA
Voting Board Members
11
Independent Board Members
10
Employees
6
Volunteers
10

Preparer

Firm
Easy Office Dba Jitasa
Address
1120 S RACKHAM WAY SUITE 300, MERIDIAN, ID 83642
Preparer
Jeremy Cork
Phone
2082874777
Supplemental Narrative

Additional Explanations

Form 990, Header, Line B

2023 form 990 was amended to include the information previously omitted.

Form 990, Part IX, Line 11G

OTHER FEES

Raw XML AppendixShowing 400 of 521 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/PayrollTaxesGrp/ManagementAndGeneralAmt012882
IRS990/PayrollTaxesGrp/ProgramServicesAmt021793
IRS990/PayrollTaxesGrp/TotalAmt038449
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt027579
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt013996
IRS990/PrincipalOfficerNm0NINA TAYLOR
IRS990/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd01
IRS990/ProgSrvcAccomActy2Grp/Desc0RESEARCH ADVANCEMENT - RESEARCH TO ASSESS THE IMPACT, EFFECTIVENESS, AND PUBLIC ATTITUDES OF VARIOUS VOTING METHODS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0247973
IRS990/ProgSrvcAccomActy2Grp/GrantAmt00
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt00
IRS990/ProgSrvcAccomActy3Grp/Desc0PUBLIC OUTREACH - PUBLIC EDUCATION AND AWARENESS OF APPROVAL VOTING THROUGH PUBLIC RELATIONS, SOCIAL MEDIA, PAID ADS, AND EDUCATIONAL EVENTS.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0241845
IRS990/ProgSrvcAccomActy3Grp/GrantAmt00
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt02975845
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0178320
IRS990/PYInvestmentIncomeAmt05397
IRS990/PYOtherExpensesAmt0701362
IRS990/PYOtherRevenueAmt03029
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt01519148
IRS990/PYSalariesCompEmpBnftPaidAmt0486941
IRS990/PYTotalExpensesAmt01465123
IRS990/PYTotalProfFndrsngExpnsAmt098500
IRS990/PYTotalRevenueAmt02984271
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-472857
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt00
IRS990/RoyaltiesRevenueGrp/ExclusionAmt00
IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RoyaltiesRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0MISCELLANEOUS REVENUE
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Schedule A, Part II, Line 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01081853
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt02975845
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0963796
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0701263
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01916175
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt07638932
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt033993
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt05397
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0986
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt09119
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt027532
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt077027
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0181
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt03029
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0213
IRS990ScheduleA/OtherIncome170Grp/TotalAmt03242
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.71073
IRS990ScheduleA/PublicSupportPY170Pct00.70672
IRS990ScheduleA/PublicSupportTotal170Amt05486293
IRS990ScheduleA/SubstantialContributorsTotAmt02152639
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01081853
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt02975845
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0963796
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0701263
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01916175
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt07638932
IRS990ScheduleA/TotalSupportAmt07719201
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleC/AvgGrassrootsLobbyingExpendGrp/CurrentYearAmt00
IRS990ScheduleC/AvgGrassrootsLobbyingExpendGrp/CurrentYearMinus1Amt00
IRS990ScheduleC/AvgGrassrootsLobbyingExpendGrp/CurrentYearMinus2Amt00
IRS990ScheduleC/AvgGrassrootsLobbyingExpendGrp/CurrentYearMinus3Amt00
IRS990ScheduleC/AvgGrassrootsLobbyingExpendGrp/TotalAmt00
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearAmt057359
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus1Amt052916
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus2Amt050097
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus3Amt042226
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/TotalAmt0202598
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearAmt0229435
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus1Amt0211662
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus2Amt0200386
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus3Amt0168903
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/TotalAmt0810386
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearAmt00
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearMinus1Amt0186087
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearMinus2Amt0160000
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearMinus3Amt0128258
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/TotalAmt0474345
IRS990ScheduleC/GrassrootsCeilingAmt0303897
IRS990ScheduleC/GrassrootsNontaxableGrp/FilingOrganizationsTotalAmt057359
IRS990ScheduleC/LobbyingCeilingAmt01215579
IRS990ScheduleC/LobbyingNontaxableAmountGrp/FilingOrganizationsTotalAmt0229435
IRS990ScheduleC/OtherExemptPurposeExpendGrp/FilingOrganizationsTotalAmt01588703
IRS990ScheduleC/TotalDirectLobbyingGrp/FilingOrganizationsTotalAmt00
IRS990ScheduleC/TotalExemptPurposeExpendGrp/FilingOrganizationsTotalAmt01588703
IRS990ScheduleC/TotalGrassrootsLobbyingGrp/FilingOrganizationsTotalAmt00
IRS990ScheduleC/TotalLobbyingExpendGrp/FilingOrganizationsTotalAmt00
IRS990ScheduleC/TotLbbyExpendMnsLbbyngNonTxGrp/FilingOrganizationsTotalAmt00
IRS990ScheduleC/TotLbbyngGrassrootMnsNonTxGrp/FilingOrganizationsTotalAmt00
IRS990ScheduleG/AgrmtProfFundraisingActyInd01
IRS990ScheduleG/EmailSolicitationsInd0X
IRS990ScheduleG/FundraiserActivityInfoGrp/ActivityTxt0CONSULTING DONOR CULTIVATION
IRS990ScheduleG/FundraiserActivityInfoGrp/FundraiserControlOfFundsInd00
IRS990ScheduleG/FundraiserActivityInfoGrp/GrossReceiptsAmt00
IRS990ScheduleG/FundraiserActivityInfoGrp/NetToOrganizationAmt0-50000
IRS990ScheduleG/FundraiserActivityInfoGrp/OrganizationBusinessName/BusinessNameLine1Txt0APERIO PHILANTHROPY
IRS990ScheduleG/FundraiserActivityInfoGrp/RetainedByContractorAmt050000
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/AddressLine1Txt0147 PRINCE STREET
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/CityNm0BROOKLYN
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/StateAbbreviationCd0NY
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/ZIPCd011201

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