Civic Intelligence

Civics Proficiency Institute

EIN 46-5769653 • 501(c)4 • Scottsdale, AZ

Profile

Promoting the basic american civics in schools by sponsoring legislation in all 50 states requiring high school students to pass the us citizenship test as a graduation requirement.

18940 N Pima Road Suite 155Scottsdale, AZ 85255

www.civicseducationinitiative.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2019

Liabilities / Revenue

61st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)4 • <$500k nonprofits • Source year 2019

Net Margin

21st percentile

-23%

Higher net margin than 21% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2019

Top Officer Pay

99th percentile

$176,540

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 98.7% of source-year revenue.

501(c)4 • <$500k nonprofits • Source year 2019

Asset Growth

9th percentile

-100%

Faster asset growth than 9% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

97th percentile

258%

Faster revenue growth than 97% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Down

$0

Down $92,939 (-100%) from 2018

Liabilities

Down

$0

Down $47,663 (-100%) from 2018

Net Assets

Down

$0

Down $45,276 (-100%) from 2018

Revenue

Up

$178,917

Up $128,917 (+258%) from 2018

Expenses

Down

$219,304

Down $136,486 (-38%) from 2018

Net Income

Up

-$40,387

Up $265,403 (+87%) from 2018

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$600K$400K$200K$0-$200KAssets 2014: $148,582Liabilities 2014: $68Net Assets 2014: $148,5142014Assets 2015: $88,051Liabilities 2015: $41,641Net Assets 2015: $46,4102015Assets 2016: $114,921Liabilities 2016: $203,505Net Assets 2016: -$88,5842016Assets 2017: $446,182Liabilities 2017: $45,116Net Assets 2017: $401,0662017Assets 2018: $92,939Liabilities 2018: $47,663Net Assets 2018: $45,2762018Assets 2019: $0Liabilities 2019: $0Net Assets 2019: $02019

Highlighted filing

2019

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2014: $546,166Expenses 2014: $397,652Net Income 2014: $148,5142014Revenue 2015: $652,361Expenses 2015: $719,765Net Income 2015: -$67,4042015Revenue 2016: $1,008,297Expenses 2016: $1,100,736Net Income 2016: -$92,4392016Revenue 2017: $1,372,500Expenses 2017: $882,850Net Income 2017: $489,6502017Revenue 2018: $50,000Expenses 2018: $355,790Net Income 2018: -$305,7902018Revenue 2019: $178,917Expenses 2019: $219,304Net Income 2019: -$40,3872019

Highlighted filing

2019

Revenue$178,917
Expenses$219,304
Net Income-$40,387

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Nov 30, 2019
Signed
Jan 27, 2020
Return Version
2019v5.0
Gross Receipts
$178,917
Mission and Program Overview

Mission

Promoting the basic american civics in schools by sponsoring legislation in all 50 states requiring high school students to pass the us citizenship test as a graduation requirement.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$92,939--
Total Assets$92,939$0▼ $92,939
Liabilities
Accounts Payable and Accrued Expenses$47,384--
Other Liabilities$279--
Total Liabilities$47,663$0▼ $47,663
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$45,276--
Total Net Assets Fund Balance$45,276$0▼ $45,276
Total Liabilities and Net Assets / Fund Balance$92,939$0▼ $92,939
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Lucian SpataroDirector/secPT$176,540$176,540

Board Members and Trustees

NameTitle
Brian WilderChairman
Greg WymanDirector
Jim ChamberlainDirector
Karrin TaylorDirector
Randy KendrickDirector
Sandy FromanDirector
Lucian SpataroDirector/secretary
John ChristianDirector/tre
Revenue and Support

Revenue Composition

Contributions and Grants
$144,000
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$34,917
All Other Contributions
$64,000
Change in Net Assets
$-40,387
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$213,667
Salaries, Compensation, and Employee Benefits$5,637
Total Fundraising Expense$49
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Lobbying$181,700--$181,700
Fees for Services Management$14,151$5,517-$19,668
Information Technology$3,835$1,879$10$5,724
Other Salaries and Wages$4,010$1,563-$5,573
Fees for Services Accounting-$2,311-$2,311
Occupancy$949$370-$1,319
Insurance$716$279-$995
Conferences and Meetings$7$805$21$833
Other Expenses$6$700$18$724
Office Expenses$283$110-$393
Other Employee Benefits$46$18-$64
Total Functional Expenses$205,703$13,552$49$219,304
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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI

Section a, line 1a executive committee per the organization's bylaws, the board of directors may designate an executive committee consisting of one or more directors, including a chairman. To the extent designated by the board, the executive committee shall have and may exercise all the authority of the board of directors, to the extent permitted by law.

Form 990, Page 6, Part VI, Line 6

Joe foss institute ("jfi"), an affiliate organization, is the sole member of the civics proficiency institute ("cpi").

Form 990, Page 6, Part VI, Line 7A

Powers reserved to member - appointing board members jfi has the sole power to elect the directors of cpi.

Form 990, Page 6, Part VI, Line 7B

Powers reserved to member - governance decisions as cpi's sole corporate member, jfi reserves unto itself the right and authority to approve certain corporate actions as described in cpi's articles of incorporation and bylaws, including: amending cpi's articles of incorporation or bylaws; incurring debt by cpi; adopting a plan of merger or consolidation; sale, lease exchange, mortgage, pledge or other disposition of all or substantially all of cpi's assets; and dissolution of cpi.

Form 990, Page 6, Part VI, Line 11B

Process used to review the form 990 the draft 990 is available to the board of directors for review prior to submitting to the irs.

Form 990, Page 6, Part VI, Line 12C

Monitoring and enforcement of compliance with conflict of interest policy our conflict of interest policy requires a written annual disclosure from all executives, all members of the board of directors and all key employees. The form requires that those completing the form disclose conflicts, if any, and the resolution of that conflict at the time it is disclosed.

Form 990, Page 6, Part VI, Line 19

Process for making documents available to the public the governing documents of the organization are available for public inspection upon request.

Filing and Contact Details

Filer

Filer Name
Civics Proficiency Institute
EIN
46-5769653
Phone
4803480316
Address
18940 N PIMA ROAD SUITE 155, SCOTTSDALE, AZ 85255

Signing Officer

Name
Brian Wilder
Title
Chairman
Phone
4803480316
Signed
2020-01-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brian Wilder
Formed
2014
Legal Domicile
Az
Voting Board Members
8
Independent Board Members
7
Employees
0

Preparer

Firm
GRASS COFFEY & SCHARLAU CPA'S
Address
6520 N 7TH ST STE 100, PHOENIX, AZ 85014
Preparer
Sarah Monson
Phone
6022667505
Supplemental Narrative

Additional Explanations

Form 990

Form 990, part v, line 2a, part vii, section a; and part ix civics proficiency institute (cpi) does not have employees, but shares the cost of personnel, services, facilities and expenses with joe foss institute (jfi), a related tax-exempt organization.

Form 990, Page 1, Part I, Line 6

The board members volunteer their time to further advance the mission of cpi.

Form 990, Page 2, Part III, Line 3

The organization ceased operation of its program services on 11-30-19.

Form 990, Part XI, Line 9

Reserve fund for final expenditures -4,889

Financial Statement Notes

Schedule D, Page 3, Part X

The organization recognizes tax positions with uncertainty in income taxes in the consolidated financial statements when it is more-likely-than-not the positions will not be sustained upon examination of the tax authorities. As of november 30, 2019, the organization had no uncertain tax positions that qualify for either recognition or disclosure in the financial statements.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990, PART V, LINE 2A, PART VII, SECTION A; AND PART IX CIVICS PROFICIENCY INSTITUTE (CPI) DOES NOT HAVE EMPLOYEES, BUT SHARES THE COST OF PERSONNEL, SERVICES, FACILITIES AND EXPENSES WITH JOE FOSS INSTITUTE (JFI), A RELATED TAX-EXEMPT ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD MEMBERS VOLUNTEER THEIR TIME TO FURTHER ADVANCE THE MISSION OF CPI.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION CEASED OPERATION OF ITS PROGRAM SERVICES ON 11-30-19.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SECTION A, LINE 1A EXECUTIVE COMMITTEE PER THE ORGANIZATION'S BYLAWS, THE BOARD OF DIRECTORS MAY DESIGNATE AN EXECUTIVE COMMITTEE CONSISTING OF ONE OR MORE DIRECTORS, INCLUDING A CHAIRMAN. TO THE EXTENT DESIGNATED BY THE BOARD, THE EXECUTIVE COMMITTEE SHALL HAVE AND MAY EXERCISE ALL THE AUTHORITY OF THE BOARD OF DIRECTORS, TO THE EXTENT PERMITTED BY LAW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4JOE FOSS INSTITUTE ("JFI"), AN AFFILIATE ORGANIZATION, IS THE SOLE MEMBER OF THE CIVICS PROFICIENCY INSTITUTE ("CPI").
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5POWERS RESERVED TO MEMBER - APPOINTING BOARD MEMBERS JFI HAS THE SOLE POWER TO ELECT THE DIRECTORS OF CPI.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6POWERS RESERVED TO MEMBER - GOVERNANCE DECISIONS AS CPI'S SOLE CORPORATE MEMBER, JFI RESERVES UNTO ITSELF THE RIGHT AND AUTHORITY TO APPROVE CERTAIN CORPORATE ACTIONS AS DESCRIBED IN CPI'S ARTICLES OF INCORPORATION AND BYLAWS, INCLUDING: AMENDING CPI'S ARTICLES OF INCORPORATION OR BYLAWS; INCURRING DEBT BY CPI; ADOPTING A PLAN OF MERGER OR CONSOLIDATION; SALE, LEASE EXCHANGE, MORTGAGE, PLEDGE OR OTHER DISPOSITION OF ALL OR SUBSTANTIALLY ALL OF CPI'S ASSETS; AND DISSOLUTION OF CPI.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7PROCESS USED TO REVIEW THE FORM 990 THE DRAFT 990 IS AVAILABLE TO THE BOARD OF DIRECTORS FOR REVIEW PRIOR TO SUBMITTING TO THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8MONITORING AND ENFORCEMENT OF COMPLIANCE WITH CONFLICT OF INTEREST POLICY OUR CONFLICT OF INTEREST POLICY REQUIRES A WRITTEN ANNUAL DISCLOSURE FROM ALL EXECUTIVES, ALL MEMBERS OF THE BOARD OF DIRECTORS AND ALL KEY EMPLOYEES. THE FORM REQUIRES THAT THOSE COMPLETING THE FORM DISCLOSE CONFLICTS, IF ANY, AND THE RESOLUTION OF THAT CONFLICT AT THE TIME IT IS DISCLOSED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9PROCESS FOR MAKING DOCUMENTS AVAILABLE TO THE PUBLIC THE GOVERNING DOCUMENTS OF THE ORGANIZATION ARE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10RESERVE FUND FOR FINAL EXPENDITURES -4,889
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 2, PART III, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10FORM 990, PART XI, LINE 9
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0CIVICS EDU
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IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0ACCRUAL
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1AMOUNT OF DEBT FORGIVEN
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0JOE FOSS INSTITUTE
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1JOE FOSS INSTITUTE
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IRS990/TotalAssetsGrp/BOYAmt092939
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IRS990/TotalContributionsAmt0144000
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0205703
IRS990/TotalFunctionalExpensesGrp/TotalAmt0219304
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IRS990/TotalOtherCompensationAmt08000
IRS990/TotalProgramServiceExpensesAmt0205703
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0178917
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IRS990/WebsiteAddressTxt0WWW.CIVICSEDUCATIONINITIATIVE.COM
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02022-02-16 14:24:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BRIAN WILDER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN
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ReturnHeader/BusinessOfficerGrp/SignatureDt02020-01-27
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ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt098.191.109.226
ReturnHeader/FilingSecurityInformation/IPDt02020-06-01
ReturnHeader/FilingSecurityInformation/IPTm009:58:06

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