Civic Intelligence

Western Institute for Social Research

990 • Fiscal year 2014 • EIN 51-0143399

Jul 01, 2013 to Jun 30, 2014 • Filed on May 11, 2015

Organization ProfileWWW.WISR.EDU
2930 Shattuck Ave Suite 30094705

(510) 655-2830

Siviq Scores

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

Liabilities / Assets

84th percentile

0.26x

Higher debt load relative to assets than 84% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

90th percentile

0.35x

Higher debt load relative to revenue than 90% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

26th percentile

-7.5%

Higher net margin than 26% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

97th percentile

$79,173

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 48.5% of source-year revenue.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

51st percentile

2.4%

Faster asset growth than 51% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

33rd percentile

-9.5%

Faster revenue growth than 33% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2012 to 2014

Balance Sheet
Liabilities / Assets84th percentile

Assets

Up

$225,461

Up $5,285 (+2.4%) from 2013

Net Assets

Down

$167,658

Down $12,252 (-6.8%) from 2013

Liabilities

Up

$57,803

Up $17,537 (+44%) from 2013

Revenue And Expenses
Liabilities / Revenue90th percentileNet Margin26th percentile

Revenue

$163,094

No earlier filing loaded for comparison.

Expenses

Down

$175,346

Down $18,854 (-9.7%) from 2013

Net Income

-$12,252

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth51st percentile

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

$300K$200K$100K$0Assets 2010: $220,507Liabilities 2010: $89,959Net Assets 2010: $130,5482010Assets 2011: $211,384Liabilities 2011: $55,0952011Assets 2012: $220,762Liabilities 2012: $49,924Net Assets 2012: $170,8382012Assets 2013: $220,176Liabilities 2013: $40,266Net Assets 2013: $179,9102013Assets 2014: $225,461Liabilities 2014: $57,803Net Assets 2014: $167,6582014Assets 2015: $196,597Liabilities 2015: $39,341Net Assets 2015: $157,2562015Assets 2016: $185,156Liabilities 2016: $47,566Net Assets 2016: $137,5902016Assets 2017: $179,506Liabilities 2017: $46,765Net Assets 2017: $132,7412017Assets 2018: $157,845Liabilities 2018: $18,940Net Assets 2018: $138,9052018Assets 2019: $165,800Liabilities 2019: $8,263Net Assets 2019: $157,5372019Assets 2020: $175,744Liabilities 2020: $13,455Net Assets 2020: $162,2892020Assets 2021: $275,887Liabilities 2021: $6,986Net Assets 2021: $268,9012021Assets 2022: $254,910Liabilities 2022: $17,211Net Assets 2022: $237,6992022Assets 2023: $248,200Liabilities 2023: $68,445Net Assets 2023: $179,7552023Assets 2024: $152,380Liabilities 2024: $3,153Net Assets 2024: $149,2272024Assets 2025: $210,998Liabilities 2025: $1,268Net Assets 2025: $209,7302025

Highlighted filing

2014

Assets$225,461
Liabilities$57,803
Net Assets$167,658
Open 2014 Filing

Operations Trend

Revenue Growth33rd percentile

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

$800K$600K$400K$200K$0-$200KRevenue 2010: $200,096Expenses 2010: $209,783Net Income 2010: -$9,6872010Revenue 2011: $197,444Expenses 2011: $171,702Net Income 2011: $25,7422011Revenue 2012: $199,158Expenses 2012: $184,609Net Income 2012: $14,5492012Expenses 2013: $194,2002013Revenue 2014: $163,094Expenses 2014: $175,346Net Income 2014: -$12,2522014Revenue 2015: $289,772Expenses 2015: $300,174Net Income 2015: -$10,4022015Revenue 2016: $265,288Expenses 2016: $284,954Net Income 2016: -$19,6662016Revenue 2017: $300,395Expenses 2017: $305,244Net Income 2017: -$4,8492017Revenue 2018: $362,806Expenses 2018: $356,642Net Income 2018: $6,1642018Revenue 2019: $321,383Expenses 2019: $302,751Net Income 2019: $18,6322019Revenue 2020: $279,786Expenses 2020: $275,034Net Income 2020: $4,7522020Revenue 2021: $514,711Expenses 2021: $408,098Net Income 2021: $106,6132021Revenue 2022: $514,610Expenses 2022: $545,812Net Income 2022: -$31,2022022Revenue 2023: $564,123Expenses 2023: $622,067Net Income 2023: -$57,9442023Revenue 2024: $567,567Expenses 2024: $598,095Net Income 2024: -$30,5282024Revenue 2025: $654,100Expenses 2025: $593,597Net Income 2025: $60,5032025

Highlighted filing

2014

Revenue$163,094
Expenses$175,346
Net Income-$12,252
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
May 11, 2015
Return Version
2013v4.0
Gross Receipts
$163,094
Mission and Program Overview

Mission

Wisr offers individualized ba, ma and phd degree programs for working adults in social service, education and counseling fields

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$73,309$69,053▼ $4,256
Accounts Receivable$28,262$47,778▲ $19,516
Prepaid Expenses and Deferred Charges$3,319$8,665▲ $5,346
Cash and Non-Interest-Bearing Accounts$11,959$4,606▼ $7,353
Total Assets$220,176$225,461▲ $5,285
Other Assets Total$103,327$95,359▼ $7,968
Liabilities
Mortgage Notes Payable Secured by Investment Property$24,950$42,358▲ $17,408
Deferred Revenue$9,485$9,485→ $0
Accounts Payable and Accrued Expenses$4,196$5,960▲ $1,764
Other Liabilities$1,635--
Total Liabilities$40,266$57,803▲ $17,537
Net Assets / Fund Balance
Unrestricted Net Assets$179,910$167,658▼ $12,252
Total Net Assets Fund Balance$179,910$167,658▼ $12,252
Total Liabilities and Net Assets / Fund Balance$220,176$225,461▲ $5,285

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$69,053$101,505$170,558
Other Assets Org$-14,425--
Compensation and Service Providers
Top Officer Pay97th percentile

Employees

NameTitleFull / Part TimeBaseTotal
John Bilorusky PhdBoard MemberFT$79,173$79,173

Board Members and Trustees

NameTitle
Vera LabatChairperson-
David YamadaBoard Member
Jake SloanBoard Member
Peggy BaxterBoard Member
Robert Blackburn PhdBoard Member
Sevgi FernandezBoard Member
John WatkinsSecretary
Charles Greene MbaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$15,855
Program Service Revenue
$144,721
Investment Income
$2,518
Other Revenue
$0
All Other Contributions
$15,855
Change in Net Assets
$-12,252

Audited Revenue Reconciliation

Revenue per Audited Statements
$163,094
Total Revenue per Audited Statements
$163,094
Total Revenue per Form 990
$163,094
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$107,092
Other Expenses$68,254
Total Fundraising Expense$2,614
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$60,963$15,835$2,375$79,173
Occupancy$21,880$5,470-$27,350
Other Salaries and Wages$16,312$1,813-$18,125
Payroll Taxes$5,958$1,361$183$7,502
Fees for Services Accounting$5,854$651-$6,505
Depreciation Depletion$6,438--$6,438
Interest$3,491$388-$3,879
Office Expenses$2,653$295-$2,948
Other Employee Benefits$1,820$416$56$2,292
Other Expenses$2,034$226-$2,260
Information Technology$1,017$113-$1,130
Advertising$1,017--$1,017
All Other Expenses$978--$978
Insurance$752$84-$836
Conferences and Meetings$363--$363
Total Functional Expenses$145,002$27,730$2,614$175,346

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$175,346
Total Expenses per Audited Statements$175,346
Total Expenses per Form 990$175,346
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
Backup withholding compliance
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“This form 990 will be distributed to and reviewed by the board as soon as it is available in draft electronic format. In prior years, the president and the treasurer reviewed the returns and the other board members reviewed them upon request. The board reviews financial data at all board meetings and is continually aware of ongoing financial matters.”

Form 990, Page 6, Part VI, Line 19

“Tax returns are made available upon request to review at corporate offices.”

Filing and Contact Details

Filer

EIN
51-0143399
Phone
5106552830

Signing Officer

Name
John Bilorusky
Title
President
Phone
5106552830
Signed
2015-05-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Bilorusky
Formed
1975
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
8
Employees
6
Volunteers
9

Preparer

Preparer
Robert L Sewall CPA
Phone
4158970733
Raw XML Appendix399 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/PYContributionsGrantsAmt020499
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt060023
IRS990/PYProgramServiceRevenueAmt0182773
IRS990/PYRevenuesLessExpensesAmt09072
IRS990/PYSalariesCompEmpBnftPaidAmt0134177
IRS990/PYTotalExpensesAmt0194200
IRS990/PYTotalRevenueAmt0203272
IRS990/ReconcilationRevenueExpnssAmt0-12252
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesSubtotalAmt0175346
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt075935
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt133211
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt2638
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt3-14425
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0TUITION RECEIVABLE-LONG TERM
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1INTEREST RECEIVABLE-DEF'D TUITION
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2WORKER COMP DEPOSIT
IRS990ScheduleD/OtherAssetsOrgGrp/Desc3RESERVE FOR UNCOLLECTIBLE TUITION
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt069053
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0101505
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0170558
IRS990ScheduleD/RevenueSubtotalAmt0163094
IRS990ScheduleD/TotalBookValueLandBuildingsAmt069053
IRS990ScheduleD/TotalBookValueOtherAssetsAmt095359
IRS990ScheduleD/TotalExpensesPerForm990Amt0175346
IRS990ScheduleD/TotalRevenuePerForm990Amt0163094
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0163094
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0175346
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL'S NON-DISCRIMINATORY POLICY IS ADVERTISED IN ALL BROCHURES, BUT THE SCHOOL IS TOO SMALL TO DO BROADCAST OR OTHER MEDIA ADVERTISING.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THIS FORM 990 WILL BE DISTRIBUTED TO AND REVIEWED BY THE BOARD AS SOON AS IT IS AVAILABLE IN DRAFT ELECTRONIC FORMAT. IN PRIOR YEARS, THE PRESIDENT AND THE TREASURER REVIEWED THE RETURNS AND THE OTHER BOARD MEMBERS REVIEWED THEM UPON REQUEST. THE BOARD REVIEWS FINANCIAL DATA AT ALL BOARD MEETINGS AND IS CONTINUALLY AWARE OF ONGOING FINANCIAL MATTERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TAX RETURNS ARE MADE AVAILABLE UPON REQUEST TO REVIEW AT CORPORATE OFFICES.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0220176
IRS990/TotalAssetsEOYAmt0225461
IRS990/TotalAssetsGrp/BOYAmt0220176
IRS990/TotalAssetsGrp/EOYAmt0225461
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt015855
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt02614
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt027730
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0145002
IRS990/TotalFunctionalExpensesGrp/TotalAmt0175346
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt040266
IRS990/TotalLiabilitiesEOYAmt057803
IRS990/TotalLiabilitiesGrp/BOYAmt040266
IRS990/TotalLiabilitiesGrp/EOYAmt057803
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0179910
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0167658
IRS990/TotalProgramServiceExpensesAmt0145002
IRS990/TotalProgramServiceRevenueAmt0144721
IRS990/TotalReportableCompFromOrgAmt079173
IRS990/TotalRevenueGrp/ExclusionAmt02518
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0144721
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0163094
IRS990/TotalVolunteersCnt09
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0220176
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0225461
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0179910
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0167658
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine102930 SHATTUCK AVENUE
IRS990/USAddress/City0BERKELEY
IRS990/USAddress/State0CA
IRS990/USAddress/ZIPCode094705
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.WISR.EDU
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-03-07 17:11:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN BILORUSKY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05106552830
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-05-11
ReturnHeader/Filer/BusinessName/BusinessNameLine10WESTERN INSTITUTE FOR SOCIAL
ReturnHeader/Filer/BusinessName/BusinessNameLine20RESEARCH
ReturnHeader/Filer/BusinessNameControlTxt0WEST
ReturnHeader/Filer/EIN0510143399
ReturnHeader/Filer/PhoneNum05106552830
ReturnHeader/Filer/USAddress/AddressLine102930 SHATTUCK AVE SUITE 300
ReturnHeader/Filer/USAddress/City0BERKELEY
ReturnHeader/Filer/USAddress/State0CA
ReturnHeader/Filer/USAddress/ZIPCode094705
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0680262243
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10ROBERT SEWALL CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine101122 GRANT AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0NOVATO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode094945
ReturnHeader/PreparerPersonGrp/PhoneNum04158970733
ReturnHeader/PreparerPersonGrp/PreparationDt02015-05-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROBERT L SEWALL CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02015-05-15T12:32:24-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-07-01
ReturnHeader/TaxPeriodEndDt02014-06-30
ReturnHeader/TaxYr02013

Document Assets

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Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$225,461
Liabilities
$57,803
Net assets
$167,658
Revenue
$163,094
Expenses
$175,346
Net income
-$12,252
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.11$0.01$2.10$6.54$5.94$0.61
2024Detailed filing. Detailed filing data is available for this year.$1.52$0.03$1.49$5.68$5.98$0.31
2023Detailed filing. Detailed filing data is available for this year.$2.48$0.68$1.80$5.64$6.22$0.58
2022Detailed filing. Detailed filing data is available for this year.$2.55$0.17$2.38$5.15$5.46$0.31
2021Detailed filing. Detailed filing data is available for this year.$2.76$0.07$2.69$5.15$4.08$1.07
2020Detailed filing. Detailed filing data is available for this year.$1.76$0.13$1.62$2.80$2.75$0.05
2019Detailed filing. Detailed filing data is available for this year.$1.66$0.08$1.58$3.21$3.03$0.19
2018Detailed filing. Detailed filing data is available for this year.$1.58$0.19$1.39$3.63$3.57$0.06
2017Detailed filing. Detailed filing data is available for this year.$1.80$0.47$1.33$3.00$3.05$0.05
2016Detailed filing. Detailed filing data is available for this year.$1.85$0.48$1.38$2.65$2.85$0.20
2015Detailed filing. Detailed filing data is available for this year.$1.97$0.39$1.57$2.90$3.00$0.10
2014Detailed filing. Detailed filing data is available for this year.$2.25$0.58$1.68$1.63$1.75$0.12
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.20$0.40$1.80$1.94
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.21$0.50$1.71$1.99$1.85$0.15
2011Summary only. Only limited summary data is available for this year.$2.11$0.55$1.97$1.72$0.26
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.21$0.90$1.31$2.00$2.10$0.10