Civic Intelligence

Invisible Institute

990 • Fiscal year 2021 • EIN 47-3551981

Jan 01, 2021 to Dec 31, 2021 • Filed on May 12, 2022

6100 S Blackstone AvenueChicago, IL 60637

(773) 241-6044

Siviq Scores

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

Liabilities / Assets

31st percentile

0.01x

Higher debt load relative to assets than 31% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

23rd percentile

0.01x

Higher debt load relative to revenue than 23% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

81st percentile

39%

Higher net margin than 81% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

45th percentile

$36,666

Higher top officer pay than 45% of similar nonprofits.

Top officer pay equals 1.4% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

94th percentile

112%

Faster asset growth than 94% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

82nd percentile

68%

Faster revenue growth than 82% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Up

$1,403,221

Up $742,236 (+112%) from 2020

Net Assets

Up

$1,386,432

Up $1,034,367 (+294%) from 2020

Liabilities

Down

$16,789

Down $292,131 (-95%) from 2020

Revenue

Up

$2,658,904

Up $1,071,791 (+68%) from 2020

Expenses

Up

$1,624,537

Up $166,183 (+11%) from 2020

Net Income

Up

$1,034,367

Up $905,608 (+703%) from 2020

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0-$1.0MAssets 2015: $82,013Liabilities 2015: $97,527Net Assets 2015: -$15,5142015Assets 2016: $2,508,422Liabilities 2016: $43,586Net Assets 2016: $2,464,8362016Assets 2017: $1,947,012Liabilities 2017: $131,178Net Assets 2017: $1,815,8342017Assets 2018: $301,316Liabilities 2018: $130,219Net Assets 2018: $171,0972018Assets 2019: $475,645Liabilities 2019: $252,339Net Assets 2019: $223,3062019Assets 2020: $660,985Liabilities 2020: $308,920Net Assets 2020: $352,0652020Assets 2021: $1,403,221Liabilities 2021: $16,789Net Assets 2021: $1,386,4322021Assets 2022: $1,805,271Liabilities 2022: $28,295Net Assets 2022: $1,776,9762022Assets 2023: $1,584,281Liabilities 2023: $42,291Net Assets 2023: $1,541,9902023Assets 2024: $2,656,955Liabilities 2024: $42,877Net Assets 2024: $2,614,0782024

Highlighted filing

2021

Assets$1,403,221
Liabilities$16,789
Net Assets$1,386,432

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2015: $423,506Expenses 2015: $439,020Net Income 2015: -$15,5142015Revenue 2016: $3,220,589Expenses 2016: $740,239Net Income 2016: $2,480,3502016Revenue 2017: $599,900Expenses 2017: $1,248,902Net Income 2017: -$649,0022017Revenue 2018: $849,107Expenses 2018: $1,486,433Net Income 2018: -$637,3262018Revenue 2019: $1,803,858Expenses 2019: $1,751,649Net Income 2019: $52,2092019Revenue 2020: $1,587,113Expenses 2020: $1,458,354Net Income 2020: $128,7592020Revenue 2021: $2,658,904Expenses 2021: $1,624,537Net Income 2021: $1,034,3672021Revenue 2022: $2,009,720Expenses 2022: $1,619,176Net Income 2022: $390,5442022Revenue 2023: $1,404,175Expenses 2023: $1,639,161Net Income 2023: -$234,9862023Revenue 2024: $2,855,173Expenses 2024: $1,783,085Net Income 2024: $1,072,0882024

Highlighted filing

2021

Revenue$2,658,904
Expenses$1,624,537
Net Income$1,034,367
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
May 12, 2022
Return Version
2021v4.0
Gross Receipts
$2,658,904
Mission and Program Overview

Mission

Enhancing the capacity of citizens to hold public institutions accountable. The Organization adheres to the central principle that citizens have co-responsibility with the government for maintaining respect for human rights and, when abuses occur, for demanding redress.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$150,100$851,172▲ $701,072
Savings and Temporary Cash Investments$226,719$493,118▲ $266,399
Cash and Non-Interest-Bearing Accounts$256,447$0▼ $256,447
Accounts Receivable-$35,625-
Land, Buildings, and Equipment, Net$15,960$14,158▼ $1,802
Prepaid Expenses and Deferred Charges$11,759$9,148▼ $2,611
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$660,985$1,403,221▲ $742,236
Other Assets Total-$0-
Liabilities
Unsecured Notes Loans Payable$103,318--
Accounts Payable and Accrued Expenses$205,602$16,789▼ $188,813
Total Liabilities$308,920$16,789▼ $292,131
Net Assets / Fund Balance
Net Assets With Donor Restrictions$205,775$1,354,579▲ $1,148,804
Net Assets Without Donor Restrictions$146,290$31,853▼ $114,437
Total Net Assets Fund Balance$352,065$1,386,432▲ $1,034,367
Total Liabilities and Net Assets / Fund Balance$660,985$1,403,221▲ $742,236

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$6,430$27,023$33,453
Leasehold Improvements$7,728$6,323$14,051
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Hilesh PatelExecutive DirectorFT$36,666$36,666

Board Members and Trustees

NameTitle
Sonny GargPresident
Deborah EpsteinDirector
Steve EdwardsDirector
Nancy GistSecretary
Forrest StuartTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,456,008
Program Service Revenue
$202,851
Investment Income
$45
Other Revenue
$0
All Other Contributions
$2,246,937
Change in Net Assets
$1,034,367

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,658,904
Revenue Not Reported on Form 990
$135,621
Total Revenue per Audited Statements
$2,794,525
Total Revenue per Form 990
$2,658,904
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$928,719
Other Expenses$695,818
Total Fundraising Expense$121,737
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$557,229$101,815$100,616$759,660
Other Expenses$60,239$19,068-$79,307
Other Employee Benefits$47,445$13,740$9,326$70,511
Payroll Taxes$47,832$9,018$5,032$61,882
Fees for Services Accounting-$45,600-$45,600
Current Officers, Directors, Trustees, and Key Employees$23,833$9,166$3,667$36,666
Office Expenses$15,018$1,829$1,750$18,597
All Other Expenses$7,948$5,269$1,346$14,563
Occupancy-$13,046-$13,046
Insurance-$12,760-$12,760
Depreciation Depletion-$6,009-$6,009
Total Functional Expenses$1,254,904$247,896$121,737$1,624,537

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,760,158
Expenses per Audited Statements$1,624,537
Total Expenses per Form 990$1,624,537
Expenses Not Reported on Form 990$135,621
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 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
Audit committee
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, Line 8: Explanation of No Contemporaneously Documentation of Meetings

No seperate committees on the Board.

Form 990, Part VI, Line 11B: Form 990 Review Process

The Organization provides a copy of the 990 to the Board prior to filing.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

The Organization requires any potential conflicts of interests to be disclosed to the Board.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The Board determines and approves all salary amounts.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

The Board determines and approves all salary amounts.

Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection

The 990 can be acquired through the IL Attorney General and Guidestar.org websites

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Available upon request

Filing and Contact Details

Filer

Filer Name
Invisible Institute
EIN
47-3551981
Phone
7732416044
Address
6100 S Blackstone Avenue, Chicago, IL 60637

Signing Officer

Name
Hilesh Patel
Title
Executive Director
Signed
2022-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Hilesh Patel
Formed
2015
Legal Domicile
Il
Voting Board Members
6
Independent Board Members
6
Employees
15
Volunteers
105

Preparer

Firm
Il Nfp Audit and Tax Llp
Address
564 W RANDOLPH STREET SUITE 200, CHICAGO, IL 60661
Preparer
Abdullah Khan CPA
Phone
3129985500
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

OTHER PROGRAM SERVICES 4: Market Box - The purpose of this program is to buy and distribute food boxes filled with local produce, bread, and eggs to those most in need on the South Side of Chicago. Due to the COVID-19 pandemic, the most vulnerable South Side residents such as seniors,immunocompromised, and those without safe transit options are shut off from local food. This program transitioned to a fiscal sponsorship with the Invisible Institute in Q3 2021. OTHER PROGRAM SERVICES 5: Legal & Outreach - The program provides legal support and public strategy for ongoing work to make police records available to the public, including support for Freedom of Information Act requests and lawsuits.

Financial Statement Notes

Part X : FIN48 Footnote

The Organization is exempt from Federal and State income taxes under Section 501c3 of the Internal Revenue Code, therefore, the financial statements do not include a provision for income taxes. The Organization reviews income tax positions taken or expected to be taken in income tax returns to determine if there are any income tax uncertainties.This includes positions that the entity is exempt from income taxes or not subject to income taxes on unrelated business income. The Organization recognizes tax benefits from uncertain tax positions only if it is more likely than not that the tax positions will be sustained on examination by taxing authorities, based on the technical merits of the positions. The Organization has identified no significant income tax uncertainties. The Organization files information returns as a tax-exempt organization. Should that status be challenged in the future, all years since inception could be subject to review by the IRS.

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IRS990/PrincipalOfficerNm0Hilesh Patel
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IRS990/ProgSrvcAccomActy2Grp/Desc0Citizens Police Data Project CPDP - CPDP takes records of police interactions with the public - records that would otherwise be buried in internal databases - and opens them up to make the data useful to the public, thereby creating a permanent record for every police officer. The Organization utilizes its CPDP tool to present the underlying police data. In order to maximize the CPDP program coverage and effectiveness, the Organization makes the codebase for the CPDP tool and all underlying datasets plus data processing scripts and FOIA responses available to the public through the Organization's website.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0338161
IRS990/ProgSrvcAccomActy3Grp/Desc0Market Box - The purpose of this program is to buy and distribute food boxes filled with local produce, bread, and eggs to those most in need on the South Side of Chicago. Due to the COVID-19 pandemic, the most vulnerable South Side residents such as seniors,immunocompromised, and those without safe transit options are shut off from local food. This program transitioned to a fiscal sponsorship with the Invisible Institute in Q3 2021.
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IRS990ScheduleA/FactsAndCircumstancesTestTxt0Prior Year Facts and Circumstances: D TREAS. REG . SEC . 1.170A-9(F)(3) PROVIDES THAT AN ORGANIZATION WILL BE TREATED AS PUBLICLY SUPPORTED UNDER THE FACTS AND CIRCUMSTANCES TEST EVEN IF IT FAILS TO MEET THE 33 1/3 PERCENT MECHANICAL TEST. UNDER THE FACTS AND CIRCUMSTANCES TEST, AN ORGANIZATION WILL BE TREATED AS PUBLICLY SUPPORTED IF IT NORMALLY RECEIVES A SUBSTANTIAL PART OF ITS SUPPORT FROM GOVERNMENTAL UNITS, FROM DIRECT OR INDIRECT CONTRIBUTIONS FROM THE GENERAL PUBLIC, OR FROM A COMBINATION OF THESE COURSES, AND MEETS CERTAIN OTHER REQUIREMENTS. THE PERTINENT FACTORS SET FORTH IN THE REGULATIONS ARE DISCUSSED BELOW: I) TEN-PERCENT SUPPORT LIMITATION: THE ORGANIZATION NORMALLY RECEIVES SUBSTANTIAL SUPPORT FROM CONTRIBUTIONS MADE DIRECTLY BY THE GENERAL PUBLIC WELL IN EXCESS OF THE MINIMUM 10% THRESHOLD. THE ORGANIZATION'S PUBLIC SUPPORT PERCENTAGE IS 28.00% FOR TAX YEAR 2020. II) ATTRACTION OF PUBLIC SUPPORT: THE ORGANIZATION OPERATES TO ATTRACT NEW AND ADDITIONAL PUBLIC SUPPORT ON A CONTINUOUS BASIS. THE ORGANIZATION MAINTAINS A CONTINUOUS AND BONA FIDE PROGRAM FOR SOLICITATION OF FUNDS FROM THE PUBLIC, COMMUNITY, AND MEMBERSHIP GROUPS INVOLVED. THE ORGANIZATION MAINTAINS A WEBSITE THAT ATTRACTS DONORS, UNDERTAKES AN ANNUAL FUNDRAISING DRIVE, AND HAS RECENTLY HIRED A FULL-TIME DEVELOPMENT DIRECTOR TO HELP BROADEN THE FUNDRAISING BASE. The organization created and implemented a development plan in 2020 with board support. The plan focuses on increasing individual donors including a targeted major donor campaign. Our individual donations increased substantially in 2020 as a result. The Invisible Institute raised $194,326.50 from 1,232 donors in 2020, an increase from $40,265.00 from 123 donors in 2019.III) PERCENTAGE OF FINANCIAL SUPPORT: UNDER THE REGULATIONS, THE HIGHER THE PERCENTAGE OF SUPPORT ABOVE THE 10% REQUIREMENT FROM PUBLIC SOURCES, THE LESSER WILL BE THE BURDEN OF ESTABLISHING THE PUBLICLY SUPPORTED NATURE OF THE ORGANIZATION THROUGH OTHER FACTORS. THE PERCENTAGE OF SUPPORT RECEIVED FROM THE GENERAL PUBLIC FOR TAX YEAR 2020 WAS 28.00%. THESE PERCENTAGES ARE SLIGHTLY UNDER THE 33 1/3% REQUIREMENT, HOWEVER, WELL ABOVE THE 10% MINIMUM. IV) SOURCES OF SUPPORT: THE ORGANIZATION WAS INCORPORATED IN 2015 WITH THE PURPOSE OF ENHANCING THE CAPACITY OF CITIZENS TO HOLD PUBLIC INSTITUTIONS ACCOUNTABLE. THE ORGANIZATION ADHERES TO THE CENTRAL PRINCIPLE THAT CITIZENS HAVE CO-RESPONSIBILITY WITH THE GOVERNMENT FOR MAINTAINING RESPECT FOR HUMAN RIGHTS AND, WHEN ABUSES OCCUR, FOR DEMANDING REDRESS. THE ORGANIZATION'S MISSION CAN BE EXPECTED TO APPEAL TO A BROAD CROSS SECTION OF PERSONS INTERESTED IN FUNDING THE ORGANIZATION. V)REPRESENTATIVE GOVERNING BODY: THE ORGANIZATION HAS A GOVERNING BODY REPRESENTATIVE OF THE BROAD INTERESTS OF THE PUBLIC. THE GOVERNING BODY ALSO CONSISTS OF JOURNALISTS, ACADEMICS, AND NONPROFIT PROFESSIONALS WHO HAVE YEARS OF EXPERIENCE IN THE INVISIBLE INSTITUTE'S AREAS OF WORK. THE BOARD INCLUDES EXECUTIVES AT MAJOR CHICAGO-AREA NONPROFITS LIKE CHICAGO PUBLIC MEDIA AND BUSINESS AND PROFESSIONAL PEOPLE FOR THE PUBLIC INTEREST (BPI), AND A PROFESSOR AT STANFORD UNIVERSITY. VI)PROGRAMS AVAILABLE TO THE PUBLIC: THE ORGANIZATION'S PROGRAMS ARE ENTIRELY MEANT TO BENEFIT THE PUBLIC. THE PROGRAMS ARE AS FOLLOWS: A) THE CITIZENS POLICE DATA PROJECT (CPDP) TAKES RECORDS OF POLICE INTERACTIONS WITH THE PUBLIC - RECORDS THAT WOULD OTHERWISE BE BURIED IN INTERNAL DATABASES - AND OPENS THEM UP TO MAKE THE DATA USEFUL TO THE PUBLIC, THEREBY CREATING A PERMANENT RECORD FOR EVERY POLICE OFFICER. THE ORGANIZATION UTILIZES ITS CPDP TOOL TO PRESENT THE UNDERLYING POLICE DATA. IN ORDER TO MAXIMIZE THE CPDP PROGRAM COVERAGE AND EFFECTIVENESS, THE ORGANIZATION MAKES THE CODEBASE FOR THE CPDP TOOL AND ALL UNDERLYING DATASETS PLUS DATA PROCESSING SCRIPTS AND FOIA RESPONSES AVAILABLE TO THE PUBLIC THROUGH THE ORGANIZATION'S WEBSITE. B) JOURNALISM - THE ORGANIZATION IS A JOURNALISM ORGANIZATION AT ITS CORE, AND UTILIZES DIFFER
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Organization is exempt from Federal and State income taxes under Section 501c3 of the Internal Revenue Code, therefore, the financial statements do not include a provision for income taxes. The Organization reviews income tax positions taken or expected to be taken in income tax returns to determine if there are any income tax uncertainties.This includes positions that the entity is exempt from income taxes or not subject to income taxes on unrelated business income. The Organization recognizes tax benefits from uncertain tax positions only if it is more likely than not that the tax positions will be sustained on examination by taxing authorities, based on the technical merits of the positions. The Organization has identified no significant income tax uncertainties. The Organization files information returns as a tax-exempt organization. Should that status be challenged in the future, all years since inception could be subject to review by the IRS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OTHER PROGRAM SERVICES 4: Market Box - The purpose of this program is to buy and distribute food boxes filled with local produce, bread, and eggs to those most in need on the South Side of Chicago. Due to the COVID-19 pandemic, the most vulnerable South Side residents such as seniors,immunocompromised, and those without safe transit options are shut off from local food. This program transitioned to a fiscal sponsorship with the Invisible Institute in Q3 2021. OTHER PROGRAM SERVICES 5: Legal & Outreach - The program provides legal support and public strategy for ongoing work to make police records available to the public, including support for Freedom of Information Act requests and lawsuits.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No seperate committees on the Board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Organization provides a copy of the 990 to the Board prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Organization requires any potential conflicts of interests to be disclosed to the Board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The Board determines and approves all salary amounts.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The Board determines and approves all salary amounts.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6The 990 can be acquired through the IL Attorney General and Guidestar.org websites
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Available upon request
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 4d: Other Program Services Description
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 8: Explanation of No Contemporaneously Documentation of Meetings
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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