Civic Intelligence

Student Publications Inc.

990 • Fiscal year 2018 • EIN 48-6108271

Jul 01, 2017 to Jun 30, 2018 • Filed on Feb 16, 2019

103 Kedzie HallManhattan, KS 66506-1505

(785) 532-6555

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Flat

$219,662

Flat from 2018

Net Assets

Flat

$169,631

Flat from 2018

Liabilities

Flat

$50,031

Flat from 2018

Revenue And Expenses

Revenue

Flat

$615,135

Flat from 2018

Expenses

Flat

$589,323

Flat from 2018

Net Income

Flat

$25,812

Flat from 2018

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2011: $371,962Liabilities 2011: $119,140Net Assets 2011: $252,8222011Assets 2012: $386,998Liabilities 2012: $109,950Net Assets 2012: $277,0482012Assets 2013: $315,347Liabilities 2013: $75,647Net Assets 2013: $239,7002013Assets 2014: $324,140Liabilities 2014: $52,631Net Assets 2014: $271,5092014Assets 2015: $259,599Liabilities 2015: $59,479Net Assets 2015: $200,1202015Assets 2017: $172,534Liabilities 2017: $28,715Net Assets 2017: $143,8192017Assets 2018: $219,662Liabilities 2018: $50,031Net Assets 2018: $169,6312018Assets 2018: $219,662Liabilities 2018: $50,031Net Assets 2018: $169,6312018Assets 2019: $219,208Liabilities 2019: $51,006Net Assets 2019: $168,2022019Assets 2020: $257,369Liabilities 2020: $61,542Net Assets 2020: $195,8272020Assets 2021: $294,405Liabilities 2021: $99,391Net Assets 2021: $195,0142021Assets 2022: $289,116Liabilities 2022: $53,969Net Assets 2022: $235,1472022Assets 2023: $332,661Liabilities 2023: $41,816Net Assets 2023: $290,8452023Assets 2024: $295,036Liabilities 2024: $0Net Assets 2024: $295,0362024

Highlighted filing

2018

Assets$219,662
Liabilities$50,031
Net Assets$169,631

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $1,161,3182011Expenses 2012: $967,3472012Revenue 2013: $889,609Expenses 2013: $926,957Net Income 2013: -$37,3482013Revenue 2014: $888,900Expenses 2014: $857,097Net Income 2014: $31,8032014Revenue 2015: $806,760Expenses 2015: $878,149Net Income 2015: -$71,3892015Revenue 2017: $675,147Expenses 2017: $694,165Net Income 2017: -$19,0182017Revenue 2018: $615,135Expenses 2018: $589,323Net Income 2018: $25,8122018Revenue 2018: $615,135Expenses 2018: $589,323Net Income 2018: $25,8122018Revenue 2019: $571,210Expenses 2019: $572,639Net Income 2019: -$1,4292019Revenue 2020: $517,264Expenses 2020: $489,639Net Income 2020: $27,6252020Revenue 2021: $491,387Expenses 2021: $492,200Net Income 2021: -$8132021Revenue 2022: $554,846Expenses 2022: $514,713Net Income 2022: $40,1332022Revenue 2023: $565,376Expenses 2023: $509,678Net Income 2023: $55,6982023Revenue 2024: $575,936Expenses 2024: $571,745Net Income 2024: $4,1912024

Highlighted filing

2018

Revenue$615,135
Expenses$589,323
Net Income$25,812
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Feb 16, 2019
Return Version
2017v2.3
Gross Receipts
$615,135
Mission and Program Overview

Mission

Publish newspaper, yearbook and magazine while giving students "hands on" experience in this field.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$124,244$181,165▲ $56,921
Land, Buildings, and Equipment, Net$31,878$23,184▼ $8,694
Accounts Receivable$13,401$12,002▼ $1,399
Prepaid Expenses and Deferred Charges$2,627$3,311▲ $684
Inventories for Sale or Use$384$0▼ $384
Total Assets$172,534$219,662▲ $47,128
Liabilities
Accounts Payable and Accrued Expenses$15,184$34,739▲ $19,555
Deferred Revenue$13,531$15,292▲ $1,761
Total Liabilities$28,715$50,031▲ $21,316
Net Assets / Fund Balance
Unrestricted Net Assets$143,819$169,631▲ $25,812
Total Net Assets Fund Balance$143,819$169,631▲ $25,812
Total Liabilities and Net Assets / Fund Balance$172,534$219,662▲ $47,128

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$23,184$91,526$114,710
Other Land Buildings$0$56,866$56,866
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Linda DukeBoard Member--$147,502$147,502
Stephen WolgastTreasurer/executive DirectPT-$109,161$109,161
Andrew SmithBoard Member--$94,417$94,417
Kelly GlasscockSecretary/assoc DirectorFT$31,405$44,183$75,588
SPENCER O'DANIELSecretary/asst DirectorFT$22,367$2,727$25,094

Board Members and Trustees

NameTitle
Webb GarlinghouseChairman
Ian BoydBoard Member
Molly HackettBoard Member
Timothy SchragBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$397,586
Program Service Revenue
$215,529
Investment Income
$2,020
Other Revenue
$0
All Other Contributions
$397,586
Change in Net Assets
$25,812

Audited Revenue Reconciliation

Revenue per Audited Statements
$615,135
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$615,135
Total Revenue per Form 990
$615,135
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$370,032
Other Expenses$219,291
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$286,444--$286,444
Current Officers, Directors, Trustees, and Key Employees$53,772--$53,772
Other Employee Benefits$17,473--$17,473
Office Expenses$15,562--$15,562
Payroll Taxes$12,343--$12,343
Other Expenses$11,552--$11,552
Travel$11,270--$11,270
Depreciation Depletion$10,608--$10,608
Fees for Services Other-$9,828-$9,828
All Other Expenses$5,134--$5,134
Advertising$4,726--$4,726
Insurance$402--$402
Total Functional Expenses$579,495$9,828$0$589,323

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$589,323
Total Expenses per Audited Statements$589,323
Total Expenses per Form 990$589,323
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Audit committee
Yes
Backup withholding compliance
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
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, Section B, Line 11B

A draft of the 990 will be provided to the board for review prior to e-file with the irs.

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

All board members and employees are required to review the organization's conflict of interest policy and disclose any potential issues on an annual basis. The board reviews the conflict of interest forms on an annual basis.

Form 990, Part VI, Section B, Line 15

The compensation of the director is reviewed and approved by the school of journalism at kansas state university. All other employee wages are reviewed and are in line with university policy.

Form 990, Part VI, Section C, Line 18

All documents are available upon request

Form 990, Part VI, Section C, Line 19

All documents are available upon request

Filing and Contact Details

Filer

Filer Name
Student Publications Inc
EIN
48-6108271
Phone
7855326555
Address
103 KEDZIE HALL, MANHATTAN, KS 66506-1505
Doing Business As
Collegian Media Group

Signing Officer

Name
Stephen Wolgast
Title
Director
Phone
7855326555
Signed
2019-02-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Stephen Wolgast
Formed
1946
Legal Domicile
Ks
Voting Board Members
6
Independent Board Members
6
Employees
161
Volunteers
0

Preparer

Firm
Varney & Associates Cpas LLC
Address
120 NORTH JULIETTE, MANHATTAN, KS 66502-6092
Preparer
Amanda M Vankleeck
Phone
7855372202
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

No change in the current year

Financial Statement Notes

PART X, LINE 2:

The corporation believes that it has appropriate support for any tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial statements. For each of the years ended june 30, 2018 and 2017, the corporation did not recognize any interest or penalties associated with tax matters. The corporation's federal exempt organization returns (form 990) are subject to examination by the irs, generally for three years after they are filed. No taxing authorities have commenced income tax examinations for open years as of the reporting date.

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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0395366
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01980400
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt01757
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt01007
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0669
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0665
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0553
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt04651
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt01728624
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0224
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt01126
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt04085
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt05054
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt03828
IRS990ScheduleA/OtherIncome170Grp/TotalAmt014317
IRS990ScheduleA/PublicSupportCY170Pct00.99050
IRS990ScheduleA/PublicSupportPY170Pct00.98950
IRS990ScheduleA/PublicSupportTotal170Amt01980400
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0397586
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0396714
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0395364
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0395370
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0395366
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01980400
IRS990ScheduleA/TotalSupportAmt01999368
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt023184
IRS990ScheduleD/EquipmentGrp/DepreciationAmt091526
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0114710
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0589323
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt056866
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt056866
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0615135
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE CORPORATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. FOR EACH OF THE YEARS ENDED JUNE 30, 2018 AND 2017, THE CORPORATION DID NOT RECOGNIZE ANY INTEREST OR PENALTIES ASSOCIATED WITH TAX MATTERS. THE CORPORATION'S FEDERAL EXEMPT ORGANIZATION RETURNS (FORM 990) ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY ARE FILED. NO TAXING AUTHORITIES HAVE COMMENCED INCOME TAX EXAMINATIONS FOR OPEN YEARS AS OF THE REPORTING DATE.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt023184
IRS990ScheduleD/TotalExpensesPerForm990Amt0589323
IRS990ScheduleD/TotalRevenuePerForm990Amt0615135
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0615135
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0589323
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A DRAFT OF THE 990 WILL BE PROVIDED TO THE BOARD FOR REVIEW PRIOR TO E-FILE WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL BOARD MEMBERS AND EMPLOYEES ARE REQUIRED TO REVIEW THE ORGANIZATION'S CONFLICT OF INTEREST POLICY AND DISCLOSE ANY POTENTIAL ISSUES ON AN ANNUAL BASIS. THE BOARD REVIEWS THE CONFLICT OF INTEREST FORMS ON AN ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE COMPENSATION OF THE DIRECTOR IS REVIEWED AND APPROVED BY THE SCHOOL OF JOURNALISM AT KANSAS STATE UNIVERSITY. ALL OTHER EMPLOYEE WAGES ARE REVIEWED AND ARE IN LINE WITH UNIVERSITY POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL DOCUMENTS ARE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL DOCUMENTS ARE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NO CHANGE IN THE CURRENT YEAR
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd01
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0KANSAS STATE UNIVERSITY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0480771751
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt02
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0KS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0HIGHER EDUCATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0110 ANDERSON HALL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0MANHATTAN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0KS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd066506
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd01
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt070728
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt1395364
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0GL DETAIL
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1GL DETAIL
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0KANSAS STATE UNIVERSITY
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1KANSAS STATE UNIVERSITY
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0P
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1C
IRS990ScheduleR/TransferFromOtherOrgInd01
IRS990ScheduleR/TransferToOtherOrgInd01
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0172534
IRS990/TotalAssetsEOYAmt0219662
IRS990/TotalAssetsGrp/BOYAmt0172534
IRS990/TotalAssetsGrp/EOYAmt0219662
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0397586
IRS990/TotalEmployeeCnt0161
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt09828
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0579495
IRS990/TotalFunctionalExpensesGrp/TotalAmt0589323
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt028715
IRS990/TotalLiabilitiesEOYAmt050031
IRS990/TotalLiabilitiesGrp/BOYAmt028715
IRS990/TotalLiabilitiesGrp/EOYAmt050031
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0143819
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0169631
IRS990/TotalOtherCompensationAmt083625
IRS990/TotalProgramServiceExpensesAmt0579495

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.30$0.00$0.30$0.58$0.57$0.00
2023Detailed filing. Detailed filing data is available for this year.$0.33$0.04$0.29$0.57$0.51$0.06
2022Detailed filing. Detailed filing data is available for this year.$0.29$0.05$0.24$0.55$0.51$0.04
2021Detailed filing. Detailed filing data is available for this year.$0.29$0.10$0.20$0.49$0.49$0.00
2020Detailed filing. Detailed filing data is available for this year.$0.26$0.06$0.20$0.52$0.49$0.03
2019Detailed filing. Detailed filing data is available for this year.$0.22$0.05$0.17$0.57$0.57$0.00
2018Detailed filing. Detailed filing data is available for this year.$0.22$0.05$0.17$0.62$0.59$0.03
2018Detailed filing. Detailed filing data is available for this year.$0.22$0.05$0.17$0.62$0.59$0.03
2017Detailed filing. Detailed filing data is available for this year.$0.17$0.03$0.14$0.68$0.69$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.26$0.06$0.20$0.81$0.88$0.07
2014Detailed filing. Detailed filing data is available for this year.$0.32$0.05$0.27$0.89$0.86$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.32$0.08$0.24$0.89$0.93$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.39$0.11$0.28$0.97
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.37$0.12$0.25$1.16