Civic Intelligence

Rappu Inc.

990 • Fiscal year 2022 • EIN 47-4370354

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

PO Box 35Sperryville, VA 22740

(540) 987-0513

Siviq Scores

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

Liabilities / Assets

70th percentile

0.02x

Higher debt load relative to assets than 70% of similar nonprofits.

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

Liabilities / Revenue

67th percentile

0.01x

Higher debt load relative to revenue than 67% of similar nonprofits.

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

Net Margin

19th percentile

-19%

Higher net margin than 19% of similar nonprofits.

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

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

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

Asset Growth

18th percentile

-27%

Faster asset growth than 18% of similar nonprofits.

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

Revenue Growth

38th percentile

-2.7%

Faster revenue growth than 38% of similar nonprofits.

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

Assets

Down

$130,758

Down $47,270 (-27%) from 2021

Net Assets

Down

$127,973

Down $48,644 (-28%) from 2021

Liabilities

Up

$2,785

Up $1,374 (+97%) from 2021

Revenue

Down

$253,164

Down $6,903 (-2.7%) from 2021

Expenses

Up

$301,809

Up $77,231 (+34%) from 2021

Net Income

Down

-$48,645

Down $84,134 (-237%) from 2021

Historical Trend

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2016: $50,772Liabilities 2016: $02016Assets 2017: $56,301Liabilities 2017: $134Net Assets 2017: $56,1672017Assets 2018: $66,533Liabilities 2018: $360Net Assets 2018: $66,1732018Assets 2019: $84,647Liabilities 2019: $2,002Net Assets 2019: $82,6452019Assets 2020: $143,274Liabilities 2020: $2,146Net Assets 2020: $141,1282020Assets 2021: $178,028Liabilities 2021: $1,411Net Assets 2021: $176,6172021Assets 2022: $130,758Liabilities 2022: $2,785Net Assets 2022: $127,9732022Assets 2023: $110,552Liabilities 2023: $1,095Net Assets 2023: $109,4572023Assets 2024: $109,830Liabilities 2024: $38,813Net Assets 2024: $71,0172024

Highlighted filing

2022

Assets$130,758
Liabilities$2,785
Net Assets$127,973

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2016: $64,088Expenses 2016: $13,316Net Income 2016: $50,7722016Revenue 2017: $92,498Expenses 2017: $87,103Net Income 2017: $5,3952017Revenue 2018: $148,855Expenses 2018: $138,849Net Income 2018: $10,0062018Revenue 2019: $166,024Expenses 2019: $149,552Net Income 2019: $16,4722019Revenue 2020: $249,233Expenses 2020: $190,750Net Income 2020: $58,4832020Revenue 2021: $260,067Expenses 2021: $224,578Net Income 2021: $35,4892021Revenue 2022: $253,164Expenses 2022: $301,809Net Income 2022: -$48,6452022Revenue 2023: $255,489Expenses 2023: $274,005Net Income 2023: -$18,5162023Revenue 2024: $200,403Expenses 2024: $244,732Net Income 2024: -$44,3292024

Highlighted filing

2022

Revenue$253,164
Expenses$301,809
Net Income-$48,645
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Jul 28, 2023
Return Version
2022v5.0
Gross Receipts
$253,164
Mission and Program Overview

Mission

Life long learning programs/workforce training programs

Life long learning and workforce training programs

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$176,617$127,973▼ $48,644
Cash and Non-Interest-Bearing Accounts$174,709$126,778▼ $47,931
Prepaid Expenses and Deferred Charges$3,319$3,980▲ $661
Total Assets$178,028$130,758▼ $47,270
Liabilities
Accounts Payable and Accrued Expenses$1,411$2,785▲ $1,374
Total Liabilities$1,411$2,785▲ $1,374
Net Assets / Fund Balance
Total Net Assets Fund Balance$176,617$127,973▼ $48,644
Total Liabilities and Net Assets / Fund Balance$178,028$130,758▼ $47,270
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$203,922
Program Service Revenue
$49,242
Investment Income
$0
Other Revenue
$0
All Other Contributions
$203,922
Change in Net Assets
$-48,645
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$181,607
Salaries, Compensation, and Employee Benefits$120,202
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$110,844$0$0$110,844
Occupancy$38,140$0$0$38,140
Other Expenses$35,125$0$0$35,125
Advertising$20,215$0$0$20,215
All Other Expenses$16,883$429$0$17,312
Payroll Taxes$9,358$0$0$9,358
Insurance$4,539$0$0$4,539
Information Technology$4,173$0$0$4,173
Fees for Services Accounting$0$4,105$0$4,105
Fees for Services Other$3,650$0$0$3,650
Conferences and Meetings$555$0$0$555
Travel$424$0$0$424
Office Expenses$0$101$0$101
Total Functional Expenses$297,174$4,635$0$301,809
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
Filing and Contact Details

Filer

Filer Name
Rappu Inc
EIN
47-4370354
Phone
5409870513
Address
PO BOX 35, SPERRYVILLE, VA 22740

Signing Officer

Name
Richard Spillenkothen
Title
Treasurer
Phone
5409870513
Signed
2023-07-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Richard Lessard
Formed
2015
Legal Domicile
Va
Voting Board Members
11
Independent Board Members
11
Employees
4
Volunteers
19

Preparer

Firm
Kimberlite Financial Services LLC
Address
515 MOUNT SALEM AVE, WASHINGTON, VA 22747
Preparer
Jessica Burleson CPA
Phone
7037985960
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

Organization's process to review form 990 - the organization's ceo, board chairman and treasurer reviewa draft of the tax return prior to submission to the irs.

Pt VI, Line 19

Governing documents disclosure - no documents available to the public

Raw XML AppendixShowing 400 of 441 raw XML fields

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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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0141193
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0114950
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0882779
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt09
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt09
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt049243
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt051697
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt033388
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt024806
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt033896
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0193030
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
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IRS990ScheduleA/OtherSupportSumAmt00
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0165999
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0148846
IRS990ScheduleA/Total509Grp/TotalAmt01075809
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01075818
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
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IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ORGANIZATION'S PROCESS TO REVIEW FORM 990 - THE ORGANIZATION'S CEO, BOARD CHAIRMAN AND TREASURER REVIEWA DRAFT OF THE TAX RETURN PRIOR TO SUBMISSION TO THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GOVERNING DOCUMENTS DISCLOSURE - NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 19
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IRS990/TotalEmployeeCnt04
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt04635
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0297174
IRS990/TotalFunctionalExpensesGrp/TotalAmt0301809
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01411
IRS990/TotalLiabilitiesEOYAmt02785
IRS990/TotalLiabilitiesGrp/BOYAmt01411
IRS990/TotalLiabilitiesGrp/EOYAmt02785
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0176617
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0127973
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0297174
IRS990/TotalProgramServiceRevenueAmt049242
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt049242
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0253164
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt019
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0178028
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0130758
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/FundraisingAmt00
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IRS990/TravelGrp/ProgramServicesAmt0424
IRS990/TravelGrp/TotalAmt0424
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 35
IRS990/USAddress/CityNm0SPERRYVILLE

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