Civic Intelligence

The Institute for Cultural Evolution

990 • Fiscal year 2021 • EIN 46-2100766

Jan 01, 2021 to Dec 31, 2021 • Filed on Sep 10, 2022

743 Pine StreetBoulder, CO 80302

(303) 530-9028

Siviq Scores

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

Liabilities / Assets

59th percentile

0.00x

Higher debt load relative to assets than 59% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

58th percentile

0.00x

Higher debt load relative to revenue than 58% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

23rd percentile

-12%

Higher net margin than 23% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

99th percentile

$118,125

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 43.8% of source-year revenue.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

18th percentile

-22%

Faster asset growth than 18% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

69th percentile

33%

Faster revenue growth than 69% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Down

$116,169

Down $31,909 (-22%) from 2020

Net Assets

Down

$115,919

Down $32,159 (-22%) from 2020

Liabilities

Up

$250

Up $250 from 2020

Revenue

Up

$269,401

Up $67,026 (+33%) from 2020

Expenses

Up

$301,560

Up $227,657 (+308%) from 2020

Net Income

Down

-$32,159

Down $160,631 (-125%) from 2020

Historical Trend

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2013: $3,510Liabilities 2013: $02013Assets 2014: $23,296Liabilities 2014: $02014Assets 2015: $98,388Liabilities 2015: $1,750Net Assets 2015: $96,6382015Assets 2016: $10,453Liabilities 2016: $1,340Net Assets 2016: $9,1132016Assets 2017: $26,445Liabilities 2017: $310Net Assets 2017: $26,1352017Assets 2018: $15,805Liabilities 2018: $98Net Assets 2018: $15,7072018Assets 2019: $19,607Net Assets 2019: $19,6072019Assets 2020: $148,078Liabilities 2020: $0Net Assets 2020: $148,0782020Assets 2021: $116,169Liabilities 2021: $250Net Assets 2021: $115,9192021Assets 2022: $117,441Liabilities 2022: $52Net Assets 2022: $117,3892022Assets 2023: $54,214Liabilities 2023: $329Net Assets 2023: $53,8852023Assets 2024: $27,857Liabilities 2024: $626Net Assets 2024: $27,2312024

Highlighted filing

2021

Assets$116,169
Liabilities$250
Net Assets$115,919

Operations Trend

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

$400K$200K$0-$200KRevenue 2013: $13,500Expenses 2013: $9,990Net Income 2013: $3,5102013Revenue 2014: $79,205Expenses 2014: $59,419Net Income 2014: $19,7862014Revenue 2015: $192,148Expenses 2015: $83,720Net Income 2015: $108,4282015Revenue 2016: $16,990Expenses 2016: $104,515Net Income 2016: -$87,5252016Revenue 2017: $81,047Expenses 2017: $64,025Net Income 2017: $17,0222017Revenue 2018: $40,010Expenses 2018: $50,438Net Income 2018: -$10,4282018Revenue 2019: $37,330Expenses 2019: $33,430Net Income 2019: $3,9002019Revenue 2020: $202,375Expenses 2020: $73,903Net Income 2020: $128,4722020Revenue 2021: $269,401Expenses 2021: $301,560Net Income 2021: -$32,1592021Revenue 2022: $367,548Expenses 2022: $366,078Net Income 2022: $1,4702022Revenue 2023: $287,835Expenses 2023: $351,339Net Income 2023: -$63,5042023Revenue 2024: $232,864Expenses 2024: $259,518Net Income 2024: -$26,6542024

Highlighted filing

2021

Revenue$269,401
Expenses$301,560
Net Income-$32,159
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Sep 10, 2022
Return Version
2021v4.2
Gross Receipts
$269,401
Mission and Program Overview

Mission

To advance political evolution in america to outgrow the hyper-partisan polarization that threatens our democracy.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$147,956$116,047▼ $31,909
Receivables From Officers Etc$122$122→ $0
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$148,078$116,169▼ $31,909
Liabilities
Accounts Payable and Accrued Expenses-$250-
Total Liabilities$0$250▲ $250
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$148,078$115,919▼ $32,159
Total Net Assets Fund Balance$148,078$115,919▼ $32,159
Total Liabilities and Net Assets / Fund Balance$148,078$116,169▼ $31,909

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$1,112$1,112
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Steve McintoshPresidentFT$118,125$118,125
Josh LeonardExecutive DirectorFT$105,625$105,625
Carter PhippsSenior Fellow-$13,000$13,000

Board Members and Trustees

NameTitle
Jeff SalzmanTrustee
John MackeyTrustee
John MistlerTrustee
John StreetTrustee
Nate LoweryTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$268,157
Program Service Revenue
$763
Investment Income
$0
Other Revenue
$481
All Other Contributions
$268,157
Change in Net Assets
$-32,159
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$253,294
Other Expenses$48,266
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$236,750--$236,750
Payroll Taxes$16,544--$16,544
Information Technology$8,750$972-$9,722
Conferences and Meetings$2,670$2,670-$5,340
Fees for Services Accounting-$1,565-$1,565
Travel$1,539--$1,539
Advertising$1,060--$1,060
Fees for Services Other$800--$800
Office Expenses-$759-$759
Insurance-$633-$633
Other Expenses$914$497-$497
All Other Expenses-$297-$297
Total Functional Expenses$290,151$11,409$0$301,560
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 Officers, Directors, Trustees, and Key Employees$122$122→ $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 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
Yes
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

All board members review the 990 before the return is signed and filed.

Form 990, Part VI, Section B, Line 12C

The institute's conflict of interest policy is monitored by sharing the policy with all directors, trustees, and employees, and assigning all board members with the responsibility to monitor any potential conflicts of interest and bring them up for discussion and evaluation at board meetings.

Form 990, Part VI, Section B, Line 15

All compensation is reviewed by the board in light of comparability data, deliberated, voted on, and is reflected in the minutes of the board meeting.

Form 990, Part VI, Section C, Line 19

AVAILABLE UPON REQUEST

Filing and Contact Details

Filer

Filer Name
The Institute for Cultural Evolution
EIN
46-2100766
Phone
3035309028
Address
743 PINE STREET, BOULDER, CO 80302

Signing Officer

Name
Stephen Mcintosh
Title
President
Phone
3035309028
Signed
2022-09-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Stephen Mcintosh
Formed
2013
Legal Domicile
Co
Voting Board Members
7
Independent Board Members
5
Employees
2
Volunteers
8

Preparer

Firm
Brock and Company Cpas Pc
Address
900 S MAIN STREET SUITE 200, LONGMONT, CO 80501
Preparer
Kevin Rickman
Phone
3037762160
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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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IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01112
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt0122
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanFromOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0PERSONAL EXPENSE
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt0122
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0STEVE MCINTOSH
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0PRESIDENT
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd00
IRS990ScheduleL/TotalBalanceDueAmt0122
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ALL BOARD MEMBERS REVIEW THE 990 BEFORE THE RETURN IS SIGNED AND FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE INSTITUTE'S CONFLICT OF INTEREST POLICY IS MONITORED BY SHARING THE POLICY WITH ALL DIRECTORS, TRUSTEES, AND EMPLOYEES, AND ASSIGNING ALL BOARD MEMBERS WITH THE RESPONSIBILITY TO MONITOR ANY POTENTIAL CONFLICTS OF INTEREST AND BRING THEM UP FOR DISCUSSION AND EVALUATION AT BOARD MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL COMPENSATION IS REVIEWED BY THE BOARD IN LIGHT OF COMPARABILITY DATA, DELIBERATED, VOTED ON, AND IS REFLECTED IN THE MINUTES OF THE BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
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IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0148078
IRS990/TotalAssetsEOYAmt0116169
IRS990/TotalAssetsGrp/BOYAmt0148078
IRS990/TotalAssetsGrp/EOYAmt0116169
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0268157
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt011409
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0290151
IRS990/TotalFunctionalExpensesGrp/TotalAmt0301560
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt0250
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt0250
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0148078
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0115919
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0290151
IRS990/TotalProgramServiceRevenueAmt0763
IRS990/TotalReportableCompFromOrgAmt0236750
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01244
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0269401
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt08
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0148078
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0116169
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt01539
IRS990/TravelGrp/TotalAmt01539
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0743 PINE STREET
IRS990/USAddress/CityNm0BOULDER
IRS990/USAddress/StateAbbreviationCd0CO
IRS990/USAddress/ZIPCd080302
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.CULTURALEVOLUTION.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0STEPHEN MCINTOSH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03035309028
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-09-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE INSTITUTE FOR CULTURAL EVOLUTION
ReturnHeader/Filer/BusinessNameControlTxt0INST
ReturnHeader/Filer/EIN0462100766
ReturnHeader/Filer/PhoneNum03035309028
ReturnHeader/Filer/USAddress/AddressLine1Txt0743 PINE STREET
ReturnHeader/Filer/USAddress/CityNm0BOULDER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CO
ReturnHeader/Filer/USAddress/ZIPCd080302
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0840930288
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BROCK AND COMPANY CPAS PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0900 S MAIN STREET SUITE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LONGMONT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd080501
ReturnHeader/PreparerPersonGrp/PhoneNum03037762160
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KEVIN RICKMAN
ReturnHeader/ReturnTs02022-10-19T10:29:46-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0STEPHEN
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0MCINTOSH
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

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