Civic Intelligence

Cooperative Studies

990 • Fiscal year 2016 • EIN 48-1244113

Jul 01, 2015 to Jun 30, 2016 • Filed on Jan 09, 2017

100 E Park Street No 206Olathe, KS 66061

(913) 962-9961

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.35x

Higher debt load relative to assets than 72% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

52nd percentile

0.12x

Higher debt load relative to revenue than 52% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

45th percentile

0.7%

Higher net margin than 45% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2016

Asset Growth

11th percentile

-11%

Faster asset growth than 11% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

25th percentile

-8.8%

Faster revenue growth than 25% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Down

$410,632

Down $49,668 (-11%) from 2015

Net Assets

Down

$266,124

Down $9,035 (-3.3%) from 2015

Liabilities

Down

$144,508

Down $40,633 (-22%) from 2015

Revenue

Down

$1,217,015

Down $118,012 (-8.8%) from 2015

Expenses

Down

$1,209,040

Down $104,830 (-8.0%) from 2015

Net Income

Down

$7,975

Down $13,182 (-62%) from 2015

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2010: $188,022Liabilities 2010: $76,833Net Assets 2010: $111,1892010Assets 2011: $292,833Liabilities 2011: $119,094Net Assets 2011: $173,7392011Assets 2012: $508,082Liabilities 2012: $400,666Net Assets 2012: $107,4162012Assets 2013: $501,319Liabilities 2013: $236,064Net Assets 2013: $265,2552013Assets 2014: $396,000Liabilities 2014: $143,332Net Assets 2014: $252,6682014Assets 2015: $460,300Liabilities 2015: $185,141Net Assets 2015: $275,1592015Assets 2016: $410,632Liabilities 2016: $144,508Net Assets 2016: $266,1242016Assets 2017: $369,357Liabilities 2017: $77,660Net Assets 2017: $291,6972017

Highlighted filing

2016

Assets$410,632
Liabilities$144,508
Net Assets$266,124

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $1,054,3572010Expenses 2011: $959,5572011Expenses 2012: $1,113,5292012Revenue 2013: $1,476,419Expenses 2013: $1,308,190Net Income 2013: $168,2292013Revenue 2014: $1,332,249Expenses 2014: $1,346,935Net Income 2014: -$14,6862014Revenue 2015: $1,335,027Expenses 2015: $1,313,870Net Income 2015: $21,1572015Revenue 2016: $1,217,015Expenses 2016: $1,209,040Net Income 2016: $7,9752016Revenue 2017: $1,116,641Expenses 2017: $1,108,141Net Income 2017: $8,5002017

Highlighted filing

2016

Revenue$1,217,015
Expenses$1,209,040
Net Income$7,975
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Jan 9, 2017
Return Version
2015v3.0
Gross Receipts
$1,217,098
Mission and Program Overview

Mission

To enhance cooperation, friendship, understanding and sharing of resources among universities in the international academic community.

To enhance cooperation, friendship, understanding, and sharing of resources among universities in the international academic community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$324,600$236,640▼ $87,960
Cash and Non-Interest-Bearing Accounts$41,148$118,392▲ $77,244
Investments in Publicly Traded Securities$11,963--
Accounts Receivable$8,805$0▼ $8,805
Prepaid Expenses and Deferred Charges$25,608$3,557▼ $22,051
Land, Buildings, and Equipment, Net$3,494$2,066▼ $1,428
Pledges and Grants Receivable-$1,685-
Total Assets$460,300$410,632▼ $49,668
Other Assets Total$44,682$48,292▲ $3,610
Liabilities
Other Liabilities$149,869$113,039▼ $36,830
Accounts Payable and Accrued Expenses$35,272$31,469▼ $3,803
Total Liabilities$185,141$144,508▼ $40,633
Net Assets / Fund Balance
Unrestricted Net Assets$275,159$266,124▼ $9,035
Total Net Assets Fund Balance$275,159$266,124▼ $9,035
Total Liabilities and Net Assets / Fund Balance$460,300$410,632▼ $49,668

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,066$2,217$4,283
Other Assets Org$48,292--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dr Stan WallacePresidentPT-$112,786$112,786
Dr Danny MccainFounder, ChairFT$58,065-$58,065

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$1,207,686
Program Service Revenue
$9,282
Investment Income
$47
Other Revenue
$0
Change in Net Assets
$7,975
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$1,090,837
Salaries, Compensation, and Employee Benefits$61,376
Other Expenses$56,827
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$1,050,534--$1,050,534
Current Officers, Directors, Trustees, and Key Employees$58,605--$58,605
Grants to Domestic Individuals$40,303--$40,303
Fees for Services Accounting$13,740--$13,740
Travel$12,655--$12,655
All Other Expenses$4,844--$4,844
Fees for Services Other$2,900--$2,900
Office Expenses$2,892--$2,892
Other Employee Benefits$2,461--$2,461
Depreciation Depletion$1,427--$1,427
Information Technology$1,282--$1,282
Other Expenses$1,022--$1,022
Other Salaries and Wages$298--$298
Payroll Taxes$12--$12
Total Functional Expenses$1,209,040$0$0$1,209,040
International Activity

International Summary

Offices
0
Employees
61
Spending
$1,050,534

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
Europe (Including Iceland & Greenland)Program ServicesTeaching and Training in Public Universities017$585,198
Sub-Saharan AfricaProgram ServicesTeaching and Training in Public Universities013$224,040
East Asia and the PacificProgram ServicesTeaching and Training in Public Universities020$187,172
Central America and the CaribbeanProgram ServicesTeaching and Training in Public Universities05$38,570
Middle East and North AfricaProgram ServicesTeaching and Training in Public Universities06$15,554
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

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Mary SchimmelsDirectorMary Is the Mother of Kristina Schimmels, a Cooperative Studies Professor.No$11,703
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Related Entity$63,743
College Allowance Fund$49,296
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
Yes
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, line 11

The Board is provided with an electronic copy of the Form 990 and given the opportunity for comments before the Form 990 is filed.

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

Board members must recuse themselves from any discussion or voting on matters related to terms which could pose a conflict of interest for them.

Form 990, Part VI, Section B, line 15

The board executive committee determines the compensation of the president and executive vice president based on an annual review, contemporaneous comparison with salary tables from similar types and sizes of organizations. The deliberations occur in the executive commitee and are substantiated and recorded.

Form 990, Part VI, Section C, line 19

AVAILABLE UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
Cooperative Studies
EIN
48-1244113
Phone
9139629961
Address
100 E Park Street No 206, Olathe, KS 66061

Signing Officer

Name
Stan Wallace
Title
President
Phone
9139629961
Signed
2017-01-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Stan Wallace
Formed
2001
Legal Domicile
Ks
Voting Board Members
12
Independent Board Members
10
Employees
50
Volunteers
3

Preparer

Firm
RubinBrown LLP
Address
1200 Main Street Suite 1000, Kansas City, MO 64105
Preparer
Kimberly A Ryan
Phone
8164721122
Supplemental Narrative

Additional Explanations

Part XII, Line 2C

No change from prior year.

Raw XML AppendixShowing 400 of 582 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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IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ProgramServicesAmt012
IRS990/PayrollTaxesGrp/TotalAmt012
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt01685
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt025608
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt03557
IRS990/PrincipalOfficerNm0STAN WALLACE
IRS990/PriorPeriodAdjustmentsAmt0-15901
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/Desc0ADMINISTRATIVE FEE INC
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt09282
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt09282
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01334972
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt031775
IRS990/PYInvestmentIncomeAmt055
IRS990/PYOtherExpensesAmt0367433
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt021157
IRS990/PYSalariesCompEmpBnftPaidAmt0914662
IRS990/PYTotalExpensesAmt01313870
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01335027
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt07975
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt01207686
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt09282
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0324600
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0236640
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER IMCOME - 2011 Amount: $ 430.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Schedule A, Part II, Line 10, Explanation of Other Income:
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01207686
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01334972
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01332238
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01476390
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01048008
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt06399294
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt055
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt011
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt029
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt020
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0115
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt09282
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt0430
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0430
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99990
IRS990ScheduleA/PublicSupportPY170Pct00.99990
IRS990ScheduleA/PublicSupportTotal170Amt06399294
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01207686
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01334972
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01332238
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01476390
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01048008
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt06399294
IRS990ScheduleA/TotalSupportAmt06399839
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/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt02066
IRS990ScheduleD/EquipmentGrp/DepreciationAmt02217
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt04283
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt048292
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0RESTRICTED CASH HELD FOR COLLEGE ALLOWANCE FUND
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt049296
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt163743
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0COLLEGE ALLOWANCE FUND
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DUE TO RELATED ENTITY
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02066
IRS990ScheduleD/TotalBookValueOtherAssetsAmt048292
IRS990ScheduleD/TotalLiabilityAmt0113039
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt020
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt16
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt217
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt35
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt413
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt10
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt20
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt30
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt40
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt0187172
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt115554
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt2585198
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt338570
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt4224040
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0East Asia and the Pacific
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt1Middle East and North Africa
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt2Europe (Including Iceland & Greenland)
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt3Central America and the Caribbean
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt4Sub-Saharan Africa
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0TEACHING AND TRAINING IN PUBLIC UNIVERSITIES
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt1TEACHING AND TRAINING IN PUBLIC UNIVERSITIES
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt2TEACHING AND TRAINING IN PUBLIC UNIVERSITIES
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt3TEACHING AND TRAINING IN PUBLIC UNIVERSITIES
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt4TEACHING AND TRAINING IN PUBLIC UNIVERSITIES
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0PROGRAM SERVICES
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt1PROGRAM SERVICES
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt2PROGRAM SERVICES
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt3PROGRAM SERVICES
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt4PROGRAM SERVICES
IRS990ScheduleF/BoycottCountriesInd00
IRS990ScheduleF/ContinuationSpentAmt00
IRS990ScheduleF/ContinutationTotalEmployeeCnt00
IRS990ScheduleF/ContinutationTotalOfficeCnt00
IRS990ScheduleF/ForeignCorpOwnershipInd00
IRS990ScheduleF/ForeignIndividualsGrantsGrp/CashGrantAmt0187172
IRS990ScheduleF/ForeignIndividualsGrantsGrp/CashGrantAmt115554
IRS990ScheduleF/ForeignIndividualsGrantsGrp/CashGrantAmt2585198
IRS990ScheduleF/ForeignIndividualsGrantsGrp/CashGrantAmt338570
IRS990ScheduleF/ForeignIndividualsGrantsGrp/CashGrantAmt4224040
IRS990ScheduleF/ForeignIndividualsGrantsGrp/MannerOfCashDisbursementTxt0ELECTRONIC
IRS990ScheduleF/ForeignIndividualsGrantsGrp/MannerOfCashDisbursementTxt1ELECTRONIC
IRS990ScheduleF/ForeignIndividualsGrantsGrp/MannerOfCashDisbursementTxt2ELECTRONIC

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