Civic Intelligence

The Institute for Cultural Evolution

990 • Fiscal year 2022 • EIN 46-2100766

Jan 01, 2022 to Dec 31, 2022 • Filed on Mar 28, 2023

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.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

58th percentile

0.00x

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

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

42nd percentile

0.4%

Higher net margin than 42% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

99th percentile

$154,638

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 42.1% of source-year revenue.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

50th percentile

1.1%

Faster asset growth than 50% of similar nonprofits.

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

Revenue Growth

68th percentile

36%

Faster revenue growth than 68% of similar nonprofits.

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

Assets

Up

$117,441

Up $1,272 (+1.1%) from 2021

Net Assets

Up

$117,389

Up $1,470 (+1.3%) from 2021

Liabilities

Down

$52

Down $198 (-79%) from 2021

Revenue

Up

$367,548

Up $98,147 (+36%) from 2021

Expenses

Up

$366,078

Up $64,518 (+21%) from 2021

Net Income

Up

$1,470

Up $33,629 (+105%) from 2021

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

2022

Assets$117,441
Liabilities$52
Net Assets$117,389

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

2022

Revenue$367,548
Expenses$366,078
Net Income$1,470
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Mar 28, 2023
Return Version
2022v5.0
Gross Receipts
$367,548
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$116,047$117,319▲ $1,272
Receivables From Officers Etc$122$122→ $0
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$116,169$117,441▲ $1,272
Liabilities
Accounts Payable and Accrued Expenses$250$52▼ $198
Total Liabilities$250$52▼ $198
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$115,919$117,389▲ $1,470
Total Net Assets Fund Balance$115,919$117,389▲ $1,470
Total Liabilities and Net Assets / Fund Balance$116,169$117,441▲ $1,272

Asset Categories

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

Employees

NameTitleFull / Part TimeBaseOtherTotal
Stephen McintoshPresidentFT$143,359$11,279$154,638
Stephanie LeppExecutive DirectorFT$12,205$5,200$17,405
Carter PhippsSenior Fellow-$15,600-$15,600

Board Members and Trustees

NameTitle
Betsy BrownTrustee
Jeff SalzmanTrustee
John MackeyTrustee
John MistlerTrustee
John StreetTrustee
Nate LoweryTrustee
Rand StagenTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$366,778
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$770
All Other Contributions
$366,778
Change in Net Assets
$1,470
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$313,573
Total Fundraising Expense$55,910
Other Expenses$52,005
Grants and Similar Amounts Paid$500
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$107,718$17,997$45,449$171,164
Other Salaries and Wages$40,095$60,142-$100,237
Other Employee Benefits$11,424$5,773$4,424$21,621
Payroll Taxes$10,532$6,493$3,526$20,551
Information Technology$13,359$588-$13,947
Fees for Services Other$9,975--$9,975
Travel$7,294$1,367$89$8,750
Fees for Services Accounting-$5,285-$5,285
Conferences and Meetings$1,192$2,234$1,307$4,733
Office Expenses$737$1,572$251$2,560
Advertising$557-$564$1,121
Other Expenses$822$545$300$545
Grants to Domestic Individuals$500--$500
Insurance-$425-$425
All Other Expenses$131$84-$215
Total Functional Expenses$206,559$103,609$55,910$366,078
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
2023-03-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Stephen Mcintosh
Formed
2013
Legal Domicile
Co
Voting Board Members
9
Independent Board Members
7
Employees
4
Volunteers
7

Preparer

Firm
Brock and Company Cpas Pc
Address
4940 PEARL EAST CR SUITE 300, BOULDER, CO 80301
Preparer
Kevin Rickman
Phone
3034442971
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IRS990ScheduleA/FactsAndCircumstancesTestTxt0THE ORGANIZATION RECEIVES A SIGNIFICANT PORTION OF ITS SUPPORT FROM LARGE GIFTS MADE BY A SMALL NUMBER OF INDIVIDUALS THAT SERVE ON THE BOARD OF DIRECTORS. THE INDIVIDUALS ARE INVESTED INTO THE MISSION OF THE ORGANIZATION AND HAVE INCREASED GIVING RECENTLY TO BUILD RESERVES AND FURTHER THE MISSION. THE ORGANIZATION IS CURRENTLY LOOKING TO EXPAND ITS PUBLIC SOURCES AND ALSO MEET OPERATIONAL AND PROGRAMMATIC OBJECTIVES.
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0366778
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0268157
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0202374
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt037330
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt040010
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0914649
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0763
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0770
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt0481
IRS990ScheduleA/OtherIncome170Grp/TotalAmt01251
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.18890
IRS990ScheduleA/PublicSupportPY170Pct00.19320
IRS990ScheduleA/PublicSupportTotal170Amt0173028
IRS990ScheduleA/SubstantialContributorsTotAmt0741621
IRS990ScheduleA/TenPctFactsCrcmstncsTestCYInd0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0366778
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0268157
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0202374
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt037330
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt040010
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0914649
IRS990ScheduleA/TotalSupportAmt0915900
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
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01112
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01112
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0143359
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt011279
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0STEPHEN MCINTOSH
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0154638
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0THE BOARD REVIEWS AND APPROVES THE OFFICERS' COMPENSATION ANNUALLY.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 3
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
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
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0116169
IRS990/TotalAssetsEOYAmt0117441
IRS990/TotalAssetsGrp/BOYAmt0116169
IRS990/TotalAssetsGrp/EOYAmt0117441
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalContributionsAmt0366778
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt055910
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0103609
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0206559
IRS990/TotalFunctionalExpensesGrp/TotalAmt0366078
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0250
IRS990/TotalLiabilitiesEOYAmt052
IRS990/TotalLiabilitiesGrp/BOYAmt0250
IRS990/TotalLiabilitiesGrp/EOYAmt052
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0115919
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0117389
IRS990/TotalOtherCompensationAmt016479
IRS990/TotalProgramServiceExpensesAmt0206559
IRS990/TotalReportableCompFromOrgAmt0171164
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0770
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0367548
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt07
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0116169
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0117441
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/FundraisingAmt089
IRS990/TravelGrp/ManagementAndGeneralAmt01367
IRS990/TravelGrp/ProgramServicesAmt07294

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