Civic Intelligence

Systems Planning and Analysisinc Welfare Benefit Plan

990 • Fiscal year 2017 • EIN 54-1830976

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 05, 2018

Organization ProfileN/A

View Organization Page

2001 N Beauregard StAlexandria, VA 22311-1739

(703) 931-3500

Siviq Scores

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

Liabilities / Assets

84th percentile

0.42x

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

2017 filings • 501(c)9 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

64th percentile

0.06x

Higher debt load relative to revenue than 64% of similar nonprofits.

2017 filings • 501(c)9 • $1M-$5M nonprofits • Source year 2017

Net Margin

21st percentile

-9.6%

Higher net margin than 21% of similar nonprofits.

2017 filings • 501(c)9 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

52nd percentile

$0

Higher top officer pay than 52% of similar nonprofits.

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

2017 filings • 501(c)9 • $1M-$5M nonprofits • Source year 2017

Asset Growth

7th percentile

-37%

Faster asset growth than 7% of similar nonprofits.

2017 filings • 501(c)9 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

43rd percentile

1.3%

Faster revenue growth than 43% of similar nonprofits.

2017 filings • 501(c)9 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets84th percentile

Assets

Down

$553,860

Down $327,189 (-37%) from 2016

Net Assets

Down

$318,488

Down $380,567 (-54%) from 2016

Liabilities

Up

$235,372

Up $53,378 (+29%) from 2016

Revenue And Expenses
Liabilities / Revenue64th percentileNet Margin21st percentile

Revenue

Up

$3,959,186

Up $51,836 (+1.3%) from 2016

Expenses

Up

$4,339,753

Up $483,719 (+13%) from 2016

Net Income

Down

-$380,567

Down $431,883 (-842%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth7th percentile

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

$1.0M$500K$0Assets 2010: $803,461Liabilities 2010: $724,309Net Assets 2010: $79,1522010Assets 2011: $819,042Liabilities 2011: $498,712Net Assets 2011: $320,3302011Assets 2012: $801,811Liabilities 2012: $284,804Net Assets 2012: $517,0072012Assets 2013: $891,977Liabilities 2013: $393,892Net Assets 2013: $498,0852013Assets 2014: $800,234Liabilities 2014: $240,968Net Assets 2014: $559,2662014Assets 2015: $840,504Liabilities 2015: $192,765Net Assets 2015: $647,7392015Assets 2016: $881,049Liabilities 2016: $181,994Net Assets 2016: $699,0552016Assets 2017: $553,860Liabilities 2017: $235,372Net Assets 2017: $318,4882017Assets 2018: $0Liabilities 2018: $0Net Assets 2018: $02018

Highlighted filing

2017

Assets$553,860
Liabilities$235,372
Net Assets$318,488
Open 2017 Filing

Operations Trend

Revenue Growth43rd percentile

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2010: $4,849,513Expenses 2010: $5,039,044Net Income 2010: -$189,5312010Expenses 2011: $5,332,3862011Expenses 2012: $4,722,3532012Revenue 2013: $3,959,381Expenses 2013: $3,978,303Net Income 2013: -$18,9222013Revenue 2014: $4,007,411Expenses 2014: $3,946,230Net Income 2014: $61,1812014Revenue 2015: $4,083,233Expenses 2015: $3,994,760Net Income 2015: $88,4732015Revenue 2016: $3,907,350Expenses 2016: $3,856,034Net Income 2016: $51,3162016Revenue 2017: $3,959,186Expenses 2017: $4,339,753Net Income 2017: -$380,5672017Revenue 2018: $2,116,385Expenses 2018: $2,434,873Net Income 2018: -$318,4882018

Highlighted filing

2017

Revenue$3,959,186
Expenses$4,339,753
Net Income-$380,567
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 5, 2018
Return Version
2017v2.3
Gross Receipts
$3,959,186
Mission and Program Overview

Mission

The organization provides health, dental, and life insurance benefits covering all eligible full-time and part-time employees of spa.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$881,049$553,860▼ $327,189
Total Assets$881,049$553,860▼ $327,189
Liabilities
Other Liabilities$181,994$235,372▲ $53,378
Total Liabilities$181,994$235,372▲ $53,378
Net Assets / Fund Balance
Unrestricted Net Assets$699,055$318,488▼ $380,567
Total Net Assets Fund Balance$699,055$318,488▼ $380,567
Total Liabilities and Net Assets / Fund Balance$881,049$553,860▼ $327,189
Compensation and Service Providers
Top Officer Pay52nd percentile

Board Members and Trustees

NameTitle
Jeffrey L NealSuccessor Trustee
Alan R StewartTrustee
Lori Y HarrellTrustee
William L VantineTrustee

Highest Paid Contractors

ContractorServicesLocationCompensation
Connecticut General Life Insurance CompaAdministration Fee50 MAIN STREET 9TH FLOOR, White Plains, NY 10606$192,906
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,959,111
Investment Income
$75
Other Revenue
$0
Change in Net Assets
$-380,567

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,959,186
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$3,959,186
Total Revenue per Form 990
$3,959,186
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$246,284
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$4,093,469
Other Expenses---$53,378
Total Functional Expenses$0$0$0$4,339,753

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,339,753
Total Expenses per Form 990$4,339,753
Total Expenses per Audited Statements$4,286,375
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$-53,378
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Claims Incurred But Not Reported$223,620
Amounts Currently Payable for Participants$11,752
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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, Part VI, Section A, Line 8B

“The organization does not have a committee with authority to act on behalf of the governing body.”

Form 990, Part VI, Section B, Line 11B

“Form 990 is prepared by the firm's independent accountant. Prior to filing, the form 990 is presented to the trustees who review and approve the content of the 990.”

Form 990, Part VI, Section C, Line 19

“Upon request, the organization makes its governing documents, conflict of interest policy, and financial statements available to the public.”

Filing and Contact Details

Filer

Filer Name
Systems Planning and Analysisinc
EIN
54-1830976
Phone
7039313500
Address
2001 N BEAUREGARD ST, ALEXANDRIA, VA 22311-1739

Signing Officer

Name
Alan R Stewart
Title
SVP/CFO, Treasurer
Phone
7039313500
Signed
2018-11-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Alan R Stewart
Formed
1997
Legal Domicile
Va
Voting Board Members
4
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Firm
Calibre CPA Group Pllc
Address
7501 WISCONSIN AVENUE SUITE 1200, WEST, BETHESDA, MD 20814
Preparer
Scott E Hallberg CPA
Phone
2023319880
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“The plan administrator received a favorable tax determination letter dated june 30, 1997, from the internal revenue service, stating that the plan is exempt from federal income tax under section 501(c)(9) of the internal revenue code (irc). The plan sponsor, spa, believes that amendments to the plan since the date of the determination letter would not affect the tax-exempt status of the plan, and that the plan continues to qualify and to operate as designed. Therefore, no provision for income taxes has been included in the plan's financial statements. Accounting principles generally accepted in the united states of america require the plan's management to evaluate tax positions taken by the plan and recognize a tax liability (or asset) if the organization has taken an uncertain tax position that more likely than not would not be sustained upon examination by the internal revenue service. The plan's management has analyzed the tax positions taken by the plan, and has concluded that as of december 31, 2017, there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The plan's income tax returns for the period ended december 31, 2014 through 2016 remain subject to examination, based on the normal statutory periods subject to audit, notwithstanding any events or circumstances that may exist which could expand the open period.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Net change in benefit obligations -53,378.”

Raw XML Appendix322 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.

Path#Value
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IRS990/ActivityOrMissionDesc0THE ORGANIZATION PROVIDES HEALTH, DENTAL, AND LIFE INSURANCE BENEFITS COVERING ALL ELIGIBLE FULL-TIME AND PART-TIME EMPLOYEES OF SPA.
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IRS990/BenefitsToMembersGrp/TotalAmt04093469
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/PersonNm0WILLIAM L VANTINE
IRS990/Form990PartVIISectionAGrp/PersonNm1ALAN R STEWART
IRS990/Form990PartVIISectionAGrp/PersonNm2LORI Y HARRELL
IRS990/Form990PartVIISectionAGrp/PersonNm3JEFFREY L NEAL
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
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IRS990/Form990PartVIISectionAGrp/TitleTxt0TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt1TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3SUCCESSOR TRUSTEE
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01997
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt04
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt03959186
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InvestmentIncomeGrp/ExclusionAmt075
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt075
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0VA
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0SEE SCHEDULE O
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
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IRS990/NetAssetsOrFundBalancesEOYAmt0318488
IRS990/NetUnrelatedBusTxblIncmAmt00
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1CLAIMS INCURRED BUT NOT REPORTED
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE PLAN ADMINISTRATOR RECEIVED A FAVORABLE TAX DETERMINATION LETTER DATED JUNE 30, 1997, FROM THE INTERNAL REVENUE SERVICE, STATING THAT THE PLAN IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE (IRC). THE PLAN SPONSOR, SPA, BELIEVES THAT AMENDMENTS TO THE PLAN SINCE THE DATE OF THE DETERMINATION LETTER WOULD NOT AFFECT THE TAX-EXEMPT STATUS OF THE PLAN, AND THAT THE PLAN CONTINUES TO QUALIFY AND TO OPERATE AS DESIGNED. THEREFORE, NO PROVISION FOR INCOME TAXES HAS BEEN INCLUDED IN THE PLAN'S FINANCIAL STATEMENTS. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE THE PLAN'S MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE PLAN'S MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2017, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE PLAN'S INCOME TAX RETURNS FOR THE PERIOD ENDED DECEMBER 31, 2014 THROUGH 2016 REMAIN SUBJECT TO EXAMINATION, BASED ON THE NORMAL STATUTORY PERIODS SUBJECT TO AUDIT, NOTWITHSTANDING ANY EVENTS OR CIRCUMSTANCES THAT MAY EXIST WHICH COULD EXPAND THE OPEN PERIOD.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1NET CHANGE IN BENEFIT OBLIGATIONS -53,378.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XII, LINE 2D - OTHER ADJUSTMENTS:
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IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt04286375
IRS990/ScheduleJRequiredInd00
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION DOES NOT HAVE A COMMITTEE WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 IS PREPARED BY THE FIRM'S INDEPENDENT ACCOUNTANT. PRIOR TO FILING, THE FORM 990 IS PRESENTED TO THE TRUSTEES WHO REVIEW AND APPROVE THE CONTENT OF THE 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UPON REQUEST, THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
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ReturnHeader/TaxPeriodEndDt02017-12-31
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Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$553,860
Liabilities
$235,372
Net assets
$318,488
Revenue
$3,959,186
Expenses
$4,339,753
Net income
-$380,567
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2018Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$2.12$2.43$0.32
2017Detailed filing. Detailed filing data is available for this year.$0.55$0.24$0.32$3.96$4.34$0.38
2016Detailed filing. Detailed filing data is available for this year.$0.88$0.18$0.70$3.91$3.86$0.05
2015Detailed filing. Detailed filing data is available for this year.$0.84$0.19$0.65$4.08$3.99$0.09
2014Detailed filing. Detailed filing data is available for this year.$0.80$0.24$0.56$4.01$3.95$0.06
2013Detailed filing. Detailed filing data is available for this year.$0.89$0.39$0.50$3.96$3.98$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.80$0.28$0.52$4.72
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.82$0.50$0.32$5.33
2010Summary only. Only limited summary data is available for this year.$0.80$0.72$0.08$4.85$5.04$0.19
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2017 filings • 501(c)9 • $1M-$5M nonprofits