Civic Intelligence

Systems Planning and Analysisinc Welfare Benefit Plan

990 • Fiscal year 2014 • EIN 54-1830976

Jan 01, 2014 to Dec 31, 2014 • Filed on Oct 14, 2015

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

80th percentile

0.30x

Higher debt load relative to assets than 80% of similar nonprofits.

2014 filings • 501(c)9 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

63rd percentile

0.06x

Higher debt load relative to revenue than 63% of similar nonprofits.

2014 filings • 501(c)9 • $1M-$5M nonprofits • Source year 2014

Net Margin

51st percentile

1.5%

Higher net margin than 51% of similar nonprofits.

2014 filings • 501(c)9 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

98th percentile

$519,666

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 13.0% of source-year revenue.

2014 filings • 501(c)9 • $1M-$5M nonprofits • Source year 2014

Asset Growth

24th percentile

-10%

Faster asset growth than 24% of similar nonprofits.

2014 filings • 501(c)9 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

45th percentile

1.2%

Faster revenue growth than 45% of similar nonprofits.

2014 filings • 501(c)9 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets80th percentile

Assets

Down

$800,234

Down $91,743 (-10%) from 2013

Net Assets

Up

$559,266

Up $61,181 (+12%) from 2013

Liabilities

Down

$240,968

Down $152,924 (-39%) from 2013

Revenue And Expenses
Liabilities / Revenue63rd percentileNet Margin51st percentile

Revenue

Up

$4,007,411

Up $48,030 (+1.2%) from 2013

Expenses

Down

$3,946,230

Down $32,073 (-0.8%) from 2013

Net Income

Up

$61,181

Up $80,103 (+423%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth24th 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

2014

Assets$800,234
Liabilities$240,968
Net Assets$559,266
Open 2014 Filing

Operations Trend

Revenue Growth45th 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

2014

Revenue$4,007,411
Expenses$3,946,230
Net Income$61,181
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Oct 14, 2015
Return Version
2014v5.0
Gross Receipts
$4,007,411
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$891,977$770,234▼ $121,743
Accounts Receivable-$30,000-
Total Assets$891,977$800,234▼ $91,743
Liabilities
Other Liabilities$393,892$240,968▼ $152,924
Total Liabilities$393,892$240,968▼ $152,924
Net Assets / Fund Balance
Unrestricted Net Assets$498,085$559,266▲ $61,181
Total Net Assets Fund Balance$498,085$559,266▲ $61,181
Total Liabilities and Net Assets / Fund Balance$891,977$800,234▼ $91,743
Compensation and Service Providers
Top Officer Pay98th percentile

Employees

NameTitleOtherTotal
Clive R BlackwellTrustee$40,610$40,610
Kirkland H DonaldTrustee$30,506$30,506

Highest Paid Contractors

ContractorServicesLocationCompensation
Connecticut General Life Insurance CompaAdministration Fee50 MAIN STREET 9TH FLOOR, White Plains, NY 10606$184,002
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$4,007,337
Investment Income
$74
Other Revenue
$0
Change in Net Assets
$61,181

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,007,411
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$4,007,411
Total Revenue per Form 990
$4,007,411
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$31,078
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---$3,915,152
Other Expenses---$-152,924
Total Functional Expenses$0$0$0$3,946,230

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,946,230
Total Expenses per Audited Statements$3,946,230
Total Expenses per Form 990$3,946,230
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Claims Incurred But Not Reported$228,339
Amounts Currently Payable for Participants$12,629
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 11

“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
Kirkland H Donald
Title
Trustee
Phone
7039313500
Signed
2015-10-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kirkland H Donald
Formed
1997
Legal Domicile
Va
Voting Board Members
2
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

Additional Explanations

Form 990, Part I, Line 1 and Part III, Line 1

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

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, 2014, 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, 2011 through 2013 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.”

Raw XML Appendix333 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/Desc0PROVIDED A SELF FUNDING INSURANCE PROGRAM FOR EMPLOYEES THROUGH A VEBA TRUST. TOTAL NUMBER OF CLIENTS SERVED IN 2014: 284
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IRS990/GrantsToIndividualsInd00
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IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt04007411
IRS990/GroupReturnForAffiliatesInd00
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IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
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IRS990/NondeductibleContributionsInd00
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IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0ADMINISTRATION FEE
IRS990/OtherExpensesGrp/Desc1NET CHANGE IN BENEFIT O
IRS990/OtherExpensesGrp/TotalAmt0184002
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0AMOUNTS CURRENTLY PAYABLE FOR PARTICIPANTS
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, 2014, 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, 2011 THROUGH 2013 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/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0SPA,INC. USES A COMPENSATION SURVEY AND STUDY TO ESTABLISH THE COMPENSATION OF ITS OFFICERS.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 3
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
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/ExplanationTxt3THE ORGANIZATION PROVIDES HEALTH, DENTAL, AND LIFE INSURANCE BENEFITS COVERING ALL ELIGIBLE FULL-TIME AND PART-TIME EMPLOYEES OF SPA.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART I, LINE 1 AND PART III, LINE 1
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IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
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IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd01
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
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IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0KIRKLAND H DONALD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum07039313500
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-10-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SYSTEMS PLANNING AND ANALYSISINC
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0WELFARE BENEFIT PLAN
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CALIBRE CPA GROUP PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt07501 WISCONSIN AVENUE SUITE 1200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine2Txt0WEST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BETHESDA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MD
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ReturnHeader/PreparerPersonGrp/PhoneNum02023319880
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SCOTT E HALLBERG CPA
ReturnHeader/ReturnTs02015-10-14T17:44:06-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$800,234
Liabilities
$240,968
Net assets
$559,266
Revenue
$4,007,411
Expenses
$3,946,230
Net income
$61,181
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