Civic Intelligence

Civics Proficiency Institute

990 • Fiscal year 2017 • EIN 46-5769653

Jan 01, 2017 to Dec 31, 2017 • Filed on May 29, 2018

18940 N Pima Road Suite 155Scottsdale, AZ 85255

(480) 348-0316

Siviq Scores

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

Liabilities / Assets

55th percentile

0.10x

Higher debt load relative to assets than 55% of similar nonprofits.

2017 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

36th percentile

0.03x

Higher debt load relative to revenue than 36% of similar nonprofits.

2017 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2017

Net Margin

83rd percentile

36%

Higher net margin than 83% of similar nonprofits.

2017 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

92nd percentile

$194,766

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 14.2% of source-year revenue.

2017 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2017

Asset Growth

99th percentile

288%

Faster asset growth than 99% of similar nonprofits.

2017 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

85th percentile

36%

Faster revenue growth than 85% of similar nonprofits.

2017 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$446,182

Up $331,261 (+288%) from 2016

Net Assets

Up

$401,066

Up $489,650 (+553%) from 2016

Liabilities

Down

$45,116

Down $158,389 (-78%) from 2016

Revenue

Up

$1,372,500

Up $364,203 (+36%) from 2016

Expenses

Down

$882,850

Down $217,886 (-20%) from 2016

Net Income

Up

$489,650

Up $582,089 (+630%) from 2016

Historical Trend

Balance Sheet Trend

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

$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

2017

Assets$446,182
Liabilities$45,116
Net Assets$401,066

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2017

Revenue$1,372,500
Expenses$882,850
Net Income$489,650
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
May 29, 2018
Return Version
2017v2.3
Gross Receipts
$1,372,500
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$80,669$248,350▲ $167,681
Pledges and Grants Receivable-$75,000-
Total Assets$114,921$446,182▲ $331,261
Other Assets Total$34,252$122,832▲ $88,580
Liabilities
Other Liabilities$270$37,208▲ $36,938
Accounts Payable and Accrued Expenses$203,235$7,908▼ $195,327
Total Liabilities$203,505$45,116▼ $158,389
Net Assets / Fund Balance
Unrestricted Net Assets$-88,584$401,066▲ $489,650
Total Net Assets Fund Balance$-88,584$401,066▲ $489,650
Total Liabilities and Net Assets / Fund Balance$114,921$446,182▲ $331,261

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$122,832--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Lucian SpataroDirector/secPT$194,766$194,766

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
$1,372,500
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$1,322,500
Change in Net Assets
$489,650
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$854,309
Salaries, Compensation, and Employee Benefits$28,541
Total Fundraising Expense$4,345
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Lobbying$815,139--$815,139
Other Salaries and Wages$24,217-$4,324$28,541
Information Technology$6,946--$6,946
Occupancy$6,485--$6,485
Travel$5,053--$5,053
Insurance$3,982--$3,982
Fees for Services Management$3,851--$3,851
Fees for Services Accounting$1,350$2,034-$3,384
Conferences and Meetings$2,692--$2,692
Office Expenses$961--$961
Other Expenses$612-$21$612
All Other Expenses$556--$556
Total Functional Expenses$876,471$2,034$4,345$882,850
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payable to Jfi, Affiliate$37,208
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
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
2018-05-29
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
Volunteers
8

Preparer

Firm
GRASS COFFEY & SCHARLAU CPA'S
Address
6520 N 7TH ST STE 100, PHOENIX, AZ 85014
Preparer
Timothy R Coffey
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.

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 by the tax authorities. As of december 31, 2016, the organization had no uncertain tax positions that qualify for either recognition or disclosure in the consolidated financial statements.

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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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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/ExplanationTxt2SECTION 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/ExplanationTxt3JOE FOSS INSTITUTE ("JFI"), AN AFFILIATE ORGANIZATION, IS THE SOLE MEMBER OF THE CIVICS PROFICIENCY INSTITUTE ("CPI").
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4POWERS RESERVED TO MEMBER - APPOINTING BOARD MEMBERS JFI HAS THE SOLE POWER TO ELECT THE DIRECTORS OF CPI.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5POWERS 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/ExplanationTxt6PROCESS 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/ExplanationTxt7MONITORING 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/ExplanationTxt8PROCESS FOR MAKING DOCUMENTS AVAILABLE TO THE PUBLIC THE GOVERNING DOCUMENTS OF THE ORGANIZATION ARE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PAGE 6, PART VI, LINE 19
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IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt188580
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0ACCRUAL
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1ACCRUAL
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0JOE FOSS INSTITUTE
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1JOE FOSS INSTITUTE
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0C
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1E
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0AZ
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0114921
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IRS990/TotalAssetsGrp/BOYAmt0114921
IRS990/TotalAssetsGrp/EOYAmt0446182
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalContributionsAmt01372500
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt04345
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt02034
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0876471
IRS990/TotalFunctionalExpensesGrp/TotalAmt0882850
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0203505
IRS990/TotalLiabilitiesEOYAmt045116
IRS990/TotalLiabilitiesGrp/BOYAmt0203505
IRS990/TotalLiabilitiesGrp/EOYAmt045116
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-88584
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0401066
IRS990/TotalOtherCompensationAmt014116
IRS990/TotalProgramServiceExpensesAmt0876471
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01372500
IRS990/TotalVolunteersCnt08
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0114921
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0446182
IRS990/TotReportableCompRltdOrgAmt0180650
IRS990/TravelGrp/ProgramServicesAmt05053
IRS990/TravelGrp/TotalAmt05053
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-88584
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0401066
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt018940 N PIMA ROAD SUITE 155
IRS990/USAddress/CityNm0SCOTTSDALE
IRS990/USAddress/StateAbbreviationCd0AZ
IRS990/USAddress/ZIPCd085255
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.CIVICSEDUCATIONINITIATIVE.COM
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BRIAN WILDER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum04803480316
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-05-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CIVICS PROFICIENCY INSTITUTE
ReturnHeader/Filer/BusinessNameControlTxt0CIVI
ReturnHeader/Filer/EIN0465769653
ReturnHeader/Filer/PhoneNum04803480316
ReturnHeader/Filer/USAddress/AddressLine1Txt018940 N PIMA ROAD SUITE 155
ReturnHeader/Filer/USAddress/CityNm0SCOTTSDALE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AZ
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ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0166F915A285301ECAE990C1B831DB559103C9E3E
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0379D8D6568596518175326F6838F20C68CD97EFB
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt098.191.109.237
ReturnHeader/FilingSecurityInformation/IPDt02018-05-29
ReturnHeader/FilingSecurityInformation/IPTm009:57:53
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0860408361
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GRASS COFFEY & SCHARLAU CPA'S
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt06520 N 7TH ST STE 100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PHOENIX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AZ
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd085014
ReturnHeader/PreparerPersonGrp/PhoneNum06022667505
ReturnHeader/PreparerPersonGrp/PreparationDt02018-05-29
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TIMOTHY R COFFEY
ReturnHeader/ReturnTs02018-06-21T13:05:02-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

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