Civic Intelligence

Center for Applied Rationality

990 • Fiscal year 2013 • EIN 45-3100226

Jan 01, 2013 to Dec 31, 2013 • Filed on Nov 12, 2014

2030 Addison St94704

(619) 937-1554

Siviq Scores

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

Liabilities / Assets

90th percentile

0.89x

Higher debt load relative to assets than 90% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Liabilities / Revenue

53rd percentile

0.05x

Higher debt load relative to revenue than 53% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Net Margin

17th percentile

-15%

Higher net margin than 17% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Top Officer Pay

67th percentile

$45,744

Higher top officer pay than 67% of similar nonprofits.

Top officer pay equals 8.2% of source-year revenue.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Asset Growth

2nd percentile

-61%

Faster asset growth than 2% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2012 to 2013

Revenue Growth

98th percentile

520%

Faster revenue growth than 98% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2012 to 2013

Assets

Down

$33,727

Down $53,797 (-61%) from 2012

Net Assets

$3,727

No earlier filing loaded for comparison.

Liabilities

Up

$30,000

Up $30,000 from 2012

Revenue

Up

$560,681

Up $470,188 (+520%) from 2012

Expenses

Up

$644,478

Up $641,259 (+19921%) from 2012

Net Income

Down

-$83,797

Down $171,071 (-196%) from 2012

Historical Trend

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2012: $87,524Liabilities 2012: $02012Assets 2013: $33,727Liabilities 2013: $30,000Net Assets 2013: $3,7272013Assets 2014: $127,948Liabilities 2014: $0Net Assets 2014: $127,9482014Assets 2015: $121,177Liabilities 2015: $0Net Assets 2015: $121,1772015Assets 2016: $820,710Liabilities 2016: $205Net Assets 2016: $820,5052016Assets 2017: $1,150,540Liabilities 2017: $18,521Net Assets 2017: $1,132,0192017Assets 2018: $3,628,838Liabilities 2018: $967,536Net Assets 2018: $2,661,3022018Assets 2019: $3,063,201Liabilities 2019: $1,006,580Net Assets 2019: $2,056,6212019Assets 2020: $3,355,803Liabilities 2020: $942,818Net Assets 2020: $2,412,9852020Assets 2021: $4,444,483Liabilities 2021: $1,198,574Net Assets 2021: $3,245,9092021Assets 2022: $26,094,460Liabilities 2022: $21,363,207Net Assets 2022: $4,731,2532022Assets 2023: $28,001,445Liabilities 2023: $23,597,246Net Assets 2023: $4,404,1992023Assets 2024: $23,039,646Liabilities 2024: $22,460,859Net Assets 2024: $578,7872024

Highlighted filing

2013

Assets$33,727
Liabilities$30,000
Net Assets$3,727

Operations Trend

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

$15M$10M$5.0M$0-$5.0MRevenue 2012: $90,493Expenses 2012: $3,219Net Income 2012: $87,2742012Revenue 2013: $560,681Expenses 2013: $644,478Net Income 2013: -$83,7972013Revenue 2014: $942,162Expenses 2014: $817,941Net Income 2014: $124,2212014Revenue 2015: $905,671Expenses 2015: $920,414Net Income 2015: -$14,7432015Revenue 2016: $1,979,112Expenses 2016: $1,311,803Net Income 2016: $667,3092016Revenue 2017: $2,106,184Expenses 2017: $1,800,171Net Income 2017: $306,0132017Revenue 2018: $3,858,875Expenses 2018: $2,329,592Net Income 2018: $1,529,2832018Revenue 2019: $1,566,753Expenses 2019: $2,171,434Net Income 2019: -$604,6812019Revenue 2020: $2,323,476Expenses 2020: $1,967,112Net Income 2020: $356,3642020Revenue 2021: $4,525,208Expenses 2021: $3,692,284Net Income 2021: $832,9242021Revenue 2022: $11,648,954Expenses 2022: $10,163,623Net Income 2022: $1,485,3312022Revenue 2023: $9,087,409Expenses 2023: $9,407,213Net Income 2023: -$319,8042023Revenue 2024: $6,329,582Expenses 2024: $10,154,994Net Income 2024: -$3,825,4122024

Highlighted filing

2013

Revenue$560,681
Expenses$644,478
Net Income-$83,797
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Nov 12, 2014
Return Version
2013v3.1
Gross Receipts
$560,681
Mission and Program Overview

Mission

Perform literature reviews in psychology, cognitive science, and related fields, develop tools based on these reviews that help individuals and groups in a practical way with clear thinking and decision-making, and teach these tools to individuals and groups that show promise in using tools to philanthropic ends.

Perform literature reviews in psychology, cognitive science, and related fields; develop tools based on these reviews that help individuals and groups in a practical way with clear thinking and decision-making; and teach these tools to individuals and groups that show promise in using said tools to philanthropic ends.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$87,524$33,684▼ $53,840
Savings and Temporary Cash Investments-$43-
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-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$87,524$33,727▼ $53,797
Other Assets Total-$0-
Liabilities
Unsecured Notes Loans Payable-$30,000-
Total Liabilities$0$30,000▲ $30,000
Net Assets / Fund Balance
Unrestricted Net Assets$87,524$3,727▼ $83,797
Total Net Assets Fund Balance$87,524$3,727▼ $83,797
Total Liabilities and Net Assets / Fund Balance$87,524$33,727▼ $53,797
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Anna SalamonPresident/ExDirFT$42,000$3,744$45,744
Julia GalefPresidentFT$42,000$2,008$44,008
Michael SmithCFOFT$42,000-$42,000

Board Members and Trustees

NameTitle
Michael BlumeSecretary
Jesse LiptrapTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$346,064
Program Service Revenue
$214,544
Investment Income
$13
Other Revenue
$60
All Other Contributions
$346,064
Change in Net Assets
$-83,797
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$339,834
Salaries, Compensation, and Employee Benefits$304,644
Total Fundraising Expense$42,065
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$88,040$53,374$4,615$146,029
Current Officers, Directors, Trustees, and Key Employees$55,878$42,347$33,527$131,752
Fees for Services Other$39,011$2,171$841$42,023
Payroll Taxes$12,000$7,847$3,038$22,885
Travel$16,331--$16,331
Office Expenses-$12,649-$12,649
Occupancy$8,909$2,227-$11,136
All Other Expenses$5,313$122-$5,435
Fees for Services Accounting-$4,528-$4,528
Other Employee Benefits$2,453$1,481$44$3,978
Other Expenses$229,441$2,035-$2,035
Advertising$1,094--$1,094
Total Functional Expenses$458,470$143,943$42,065$644,478
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
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
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
Yes
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

A draft copy of the form 990 is supplied to the Executive Director and other Managing members of the organization. They will review the draft form for completeness of the return and will present inquiries and suggestions to the preparer as well as provide revisions and corrections to return. A final copy of the form will then be prepared and filed.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Each director, principal officer and member of a committee with governing board delegated powers shall annually sign a statement which affirms such person: has received a copy of the conflicts of interest policy, has read and understands the policy, has agreed to comply with the policy, and understands the organization is charitable and in order maintain its federal tax exemption it must engage primarily in activities which accomplish one or more of its tax-exempt purposes.

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

No documents available to the public.

Filing and Contact Details

Filer

EIN
45-3100226
Phone
6199371554

Signing Officer

Name
Michael Smith
Title
CFO
Signed
2014-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Anna Salamon
Formed
2011
Legal Domicile
CA
Voting Board Members
3
Independent Board Members
2
Employees
9

Preparer

Preparer
Tammy M Kettler CPA
Phone
4083548500
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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/Desc0In 2013, the Center for Applied Rationality (CFAR) worked to develop a set of tools to think clearly and act effectively, ran workshops to train people to use these skills, and ran a week-long summer program for mathematically gifted high school students.CFARs research into human cognition and decision making drew on the academic cognitive science literature, studies conducted by CFAR, and on-the-ground experience with people attempting to learn and implement techniques CFAR developed based largely on the aforementioned academic literature. A randomized controlled trial of CFARs summer 2012 workshops was completed, which involved surveying participants from these workshops and a control group one year later. Similar research was conducted on the non-randomized group of workshop participants from summer 2012, as part of a longitudinal study. Based on the results of these studies, CFAR developed a new survey which it began using for longitudinal research on participants at the fall and winter 2013 workshops. CFAR also conducted online tests of probability estimation techniques, and surveyed a broad cross-section of the rationality community on the practical benefits of rationality. Regular one-on-one phone sessions with workshop alumni provided qualitative data on the use and implementation of the techniques taught at workshops (in addition to assisting the alumni with this implementation). Four all-CFAR staff retreats provided opportunities for in-depth analysis and refinement of the rationality curriculum being developed.CFAR ran seven four-day workshops in which participants received intensive training in rationality techniques that they could make use of in their daily lives. The workshops were an immersive experience, with instructors and participants staying on site and approximately a 4:1 participant to instructor ratio. After the workshop, each participant received six one-hour phone sessions with a CFAR instructor to work on implementing the techniques in their daily lives. In addition to these seven workshops, CFAR also provided a full day of rationality training to attendees at the 2013 Effective Altruism Summit and to the participants at a smaller CFAR workshop in Salt Lake City.CFAR also ran the Summer Program for Applied Rationality and Cognition (SPARC), a two-week program aimed at mathematically talented high school students to introduce them to methods of bridging between their mathematical skills and strong practical decision-making skills. SPARC was held on the University of California Berkeley campus. The program drew a strong team of people with, or finishing, a Ph.D. in mathematics who volunteered their time for instruction and operations, in addition to most of the CFAR staff. This resulted in roughly a 4:1 student to instructor ratio. This first pass at the program was successful enough that plans were made to continue running SPARC, and most of the participants of this first 2013 SPARC reapplied for the 2014 SPARC.
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IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
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IRS990/RevenueAmt0214544
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990/ScheduleBRequiredInd0true
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A draft copy of the form 990 is supplied to the Executive Director and other Managing members of the organization. They will review the draft form for completeness of the return and will present inquiries and suggestions to the preparer as well as provide revisions and corrections to return. A final copy of the form will then be prepared and filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Each director, principal officer and member of a committee with governing board delegated powers shall annually sign a statement which affirms such person: has received a copy of the conflicts of interest policy, has read and understands the policy, has agreed to comply with the policy, and understands the organization is charitable and in order maintain its federal tax exemption it must engage primarily in activities which accomplish one or more of its tax-exempt purposes.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990/TotalProgramServiceExpensesAmt0458470
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt087524
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IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt030000
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine102030 Addison St 310
IRS990/USAddress/City0Berkeley
IRS990/USAddress/State0CA
IRS990/USAddress/ZIPCode094704
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt02
IRS990/WebsiteAddressTxt0www.rationality.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Michael Smith
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CFO
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-11-12
ReturnHeader/Filer/BusinessName/BusinessNameLine10Center for Applied Rationality
ReturnHeader/Filer/BusinessNameControlTxt0CENT
ReturnHeader/Filer/EIN0453100226
ReturnHeader/Filer/PhoneNum06199371554
ReturnHeader/Filer/USAddress/AddressLine102030 Addison St
ReturnHeader/Filer/USAddress/City0Berkeley
ReturnHeader/Filer/USAddress/State0CA
ReturnHeader/Filer/USAddress/ZIPCode094704
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10SnowBittleston & CoCPAsLLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10250 North Santa Cruz Avenue
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0Los Gatos
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode0950307228
ReturnHeader/PreparerPersonGrp/PhoneNum04083548500
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Tammy M Kettler CPA
ReturnHeader/ReturnTs02014-11-14T08:52:20-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

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