Civic Intelligence

Living Scripture Institute

990 • Fiscal year 2023 • EIN 46-3288817

Jan 01, 2023 to Dec 31, 2023 • Filed on Oct 30, 2024

743 Roy RoadKing Of Prussia, PA 19406

(484) 478-2748

Siviq Scores

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

Liabilities / Assets

71st percentile

0.14x

Higher debt load relative to assets than 71% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

84th percentile

0.41x

Higher debt load relative to revenue than 84% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

94th percentile

68%

Higher net margin than 94% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

58th percentile

$14,500

Higher top officer pay than 58% of similar nonprofits.

Top officer pay equals 5.3% of source-year revenue.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

80th percentile

27%

Faster asset growth than 80% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

36th percentile

-0.9%

Faster revenue growth than 36% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Up

$820,131

Up $174,847 (+27%) from 2022

Net Assets

Up

$707,977

Up $185,443 (+35%) from 2022

Liabilities

Down

$112,154

Down $10,596 (-8.6%) from 2022

Revenue

Down

$273,056

Down $2,571 (-0.9%) from 2022

Expenses

Down

$87,613

Down $29,555 (-25%) from 2022

Net Income

Up

$185,443

Up $26,984 (+17%) from 2022

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2014: $149,005Liabilities 2014: $114,0002014Assets 2015: $193,624Liabilities 2015: $136,9552015Assets 2016: $165,103Liabilities 2016: $72,3812016Assets 2017: $214,445Liabilities 2017: $77,3982017Assets 2018: $298,637Liabilities 2018: $125,7812018Assets 2019: $372,262Liabilities 2019: $116,9442019Assets 2020: $407,381Liabilities 2020: $126,1382020Assets 2021: $496,465Liabilities 2021: $132,390Net Assets 2021: $364,0752021Assets 2022: $645,284Liabilities 2022: $122,750Net Assets 2022: $522,5342022Assets 2023: $820,131Liabilities 2023: $112,154Net Assets 2023: $707,9772023Assets 2024: $957,258Liabilities 2024: $87,778Net Assets 2024: $869,4802024

Highlighted filing

2023

Assets$820,131
Liabilities$112,154
Net Assets$707,977

Operations Trend

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

$300K$200K$100K$0Revenue 2014: $38,150Expenses 2014: $1,581Net Income 2014: $36,5692014Revenue 2015: $165,518Expenses 2015: $143,854Net Income 2015: $21,6642015Revenue 2016: $130,880Expenses 2016: $94,827Net Income 2016: $36,0532016Revenue 2017: $154,563Expenses 2017: $110,238Net Income 2017: $44,3252017Revenue 2018: $180,593Expenses 2018: $144,787Net Income 2018: $35,8062018Revenue 2019: $168,293Expenses 2019: $85,830Net Income 2019: $82,4632019Revenue 2020: $68,640Expenses 2020: $42,715Net Income 2020: $25,9252020Revenue 2021: $145,903Expenses 2021: $63,071Net Income 2021: $82,8322021Revenue 2022: $275,627Expenses 2022: $117,168Net Income 2022: $158,4592022Revenue 2023: $273,056Expenses 2023: $87,613Net Income 2023: $185,4432023Revenue 2024: $254,423Expenses 2024: $92,920Net Income 2024: $161,5032024

Highlighted filing

2023

Revenue$273,056
Expenses$87,613
Net Income$185,443
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Oct 30, 2024
Return Version
2023v5.1
Gross Receipts
$273,056
Mission and Program Overview

Mission

Provide treatment models and trainings for retreat programs. A group retreat format that provides a non-judgmental and confidential setting that combines spiritual and trauma sensitive care.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$586,728$686,917▲ $100,189
Cash and Non-Interest-Bearing Accounts$45,638$117,235▲ $71,597
Loans From Officers Directors$119,999$110,049▼ $9,950
Investments in Publicly Traded Securities$12,918$15,979▲ $3,061
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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$645,284$820,131▲ $174,847
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$2,751$2,105▼ $646
Total Liabilities$122,750$112,154▼ $10,596
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$522,534$707,977▲ $185,443
Total Net Assets Fund Balance$522,534$707,977▲ $185,443
Total Liabilities and Net Assets / Fund Balance$645,284$820,131▲ $174,847
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
M KATHRYN D'ANNUNZIOVice Pres/TreasFT$14,500$14,500
Dr Theresa BurkePresidentFT$8,000$8,000

Board Members and Trustees

NameTitle
Angus HodgeDirector
Fr Jay BiberDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$128,903
Program Service Revenue
$141,610
Investment Income
$583
Other Revenue
$1,960
All Other Contributions
$128,101
Change in Net Assets
$185,443
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$53,100
Salaries, Compensation, and Employee Benefits$34,513
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$29,176$740-$29,916
Current Officers, Directors, Trustees, and Key Employees$10,000$12,500-$22,500
Other Salaries and Wages-$10,000-$10,000
Information Technology-$3,798-$3,798
Fees for Services Other$1,600$1,691-$3,291
Office Expenses-$2,067-$2,067
Fees for Services Accounting-$1,325-$1,325
Payroll Taxes-$1,147-$1,147
Other Employee Benefits-$866-$866
Travel$339--$339
Fees for Service Investment Mgmnt Fees-$171-$171
Other Expenses$2,293$30-$30
All Other Expenses-$25-$25
Total Functional Expenses$51,240$36,373$0$87,613
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
Loans from Officers, Directors, Trustees, and Key Employees$119,999$110,049▼ $9,950
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 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
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
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 2

Dr. Theresa burke (president) and m. Kathryn d'annunzio (vice president/treasurer) are sisters.

Form 990, Part VI, Section A, Line 3

The company hired a payroll company to mange all payroll responsibilities.

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

After the form 990 is prepared by an independent accountant, the organization's treasurer reviews, signs and files the return.

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

Policy monitored at board of directors meetings.

Form 990, Part VI, Section C, Line 19

Documents available upon request.

Filing and Contact Details

Filer

Filer Name
Living Scripture Institute
EIN
46-3288817
Phone
4844782748
Address
743 ROY ROAD, KING OF PRUSSIA, PA 19406

Signing Officer

Name
M KATHRYN D'ANNUNZIO
Title
Vice Pres/Treas
Signed
2024-10-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dr Theresa Burke
Formed
2013
Legal Domicile
Pa
Voting Board Members
4
Independent Board Members
2
Employees
1
Volunteers
10

Preparer

Firm
Clairmont Paciello & Co PC
Address
250 Tanglewood Lane, King of Prussia, PA 19406
Preparer
Andrew T Gilinsky CPA
Phone
6102654122
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IRS990/ProgSrvcAccomActy2Grp/Desc0PROVIDED MATERIALS AND SPECIALIZED ONLINE TRAINING TO TRAINEES IN PHOENIX AZ, LAKE CHARLES LA, MINNEAPOLIS MN, HOUSTON TX, OCEANSIDE CA, DETROIT MI, TULSA OK, KELOWNA BC, LONDON UK, BUENOS AIRES ARGENTINA, JAMAICA, EL SALVADOR, NICARAGUA, SPAIN, SLOVENIA, POLAND, AND MEXICO.
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IRS990/ProgSrvcAccomActy3Grp/Desc0CONTINUED OUR "LEADING WITH LIGHT" 2022-2023 VIRTUAL INTERNATIONAL LEADERSHIP CONFERENCE WHICH CONSISTED OF 35 CLASSES PRESENTED FROM NOVEMBER 2022 THROUGH NOVEMBER 2023 REACHING 195 PARTICIPANTS. THESE CLASSES FOCUS ON HOW TRAUMA AFFECTS THE NERVOUS SYSTEM AND BRAIN, AND ITS IMPLICATION FOR FACILITATING THE HEALING OF TRAUMA IN RETREAT PARTICIPANTS. ALL CLASSES ARE RELATED TO OUR ORGANIZATION'S MINISTRIES. TOPICS INCLUDED SLEEP DEPRIVATION, INNOVATIVE GROUNDING TECHNIQUES, SOMATIC THERAPY DEMONSTRATIONS, FORGIVENESS THERAPY AND HOW TO HELP THE CAREGIVER FROM BURNOUT AND OVERLOAD.
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IRS990/PYTotalRevenueAmt0275627
IRS990/QuidProQuoContributionsInd0true
IRS990/QuidProQuoContriDisclInd0true
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0185443
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt058617
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0586728
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0686917
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0128903
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0139140
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt045851
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt036113
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt040507
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0390514
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt02543
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0-1806
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt01181
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt01207
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt01052
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt04177
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0141610
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0138293
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt098871
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt031320
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0126734
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0536828
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt02543
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0-1806
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt01181
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt01207
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt01052
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt04177
IRS990ScheduleA/InvestmentIncomeCYPct00.00450
IRS990ScheduleA/InvestmentIncomePYPct00.00200
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99550
IRS990ScheduleA/PublicSupportPY509Pct00.99800
IRS990ScheduleA/PublicSupportTotal509Amt0927342
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0270513
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0277433
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0144722
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt067433
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0167241
IRS990ScheduleA/Total509Grp/TotalAmt0927342
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0273056
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0275627
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0145903
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt068640
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0168293
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0931519
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/ScheduleBRequiredInd0true
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt0110049
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0CAPITAL
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt0119999
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0THERESA BURKE
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0PRESIDENT
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990ScheduleL/TotalBalanceDueAmt0110049
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DR. THERESA BURKE (PRESIDENT) AND M. KATHRYN D'ANNUNZIO (VICE PRESIDENT/TREASURER) ARE SISTERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE COMPANY HIRED A PAYROLL COMPANY TO MANGE ALL PAYROLL RESPONSIBILITIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AFTER THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTANT, THE ORGANIZATION'S TREASURER REVIEWS, SIGNS AND FILES THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3POLICY MONITORED AT BOARD OF DIRECTORS MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DOCUMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0645284
IRS990/TotalAssetsEOYAmt0820131
IRS990/TotalAssetsGrp/BOYAmt0645284
IRS990/TotalAssetsGrp/EOYAmt0820131
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0128903
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt036373
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt051240
IRS990/TotalFunctionalExpensesGrp/TotalAmt087613
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0122750
IRS990/TotalLiabilitiesEOYAmt0112154
IRS990/TotalLiabilitiesGrp/BOYAmt0122750
IRS990/TotalLiabilitiesGrp/EOYAmt0112154
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0522534
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0707977
IRS990/TotalProgramServiceExpensesAmt051240
IRS990/TotalProgramServiceRevenueAmt0141610
IRS990/TotalReportableCompFromOrgAmt022500
IRS990/TotalRevenueGrp/ExclusionAmt01960
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0142193
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0273056
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0645284
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0820131
IRS990/TravelGrp/ProgramServicesAmt0339
IRS990/TravelGrp/TotalAmt0339
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false

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