Civic Intelligence

Center for Applications of Psychological Type Inc

990 • Fiscal year 2016 • EIN 59-1887051

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

2815 NW 13th Street Suite 401Gainesville, FL 32609-2878

(352) 375-0160

Siviq Scores

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

Liabilities / Assets

76th percentile

0.43x

Higher debt load relative to assets than 76% of similar nonprofits.

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

Liabilities / Revenue

64th percentile

0.22x

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

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

Net Margin

35th percentile

-2.2%

Higher net margin than 35% of similar nonprofits.

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

Top Officer Pay

83rd percentile

$149,151

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 3.5% of source-year revenue.

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

Asset Growth

57th percentile

3.2%

Faster asset growth than 57% of similar nonprofits.

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

Revenue Growth

75th percentile

18%

Faster revenue growth than 75% of similar nonprofits.

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

Assets

Up

$2,157,921

Up $66,087 (+3.2%) from 2015

Net Assets

Down

$1,221,336

Down $91,495 (-7.0%) from 2015

Liabilities

Up

$936,585

Up $157,582 (+20%) from 2015

Revenue

Up

$4,225,166

Up $632,396 (+18%) from 2015

Expenses

Up

$4,316,661

Up $771,326 (+22%) from 2015

Net Income

Down

-$91,495

Down $138,930 (-293%) from 2015

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $1,556,197Liabilities 2011: $417,933Net Assets 2011: $1,138,2642011Assets 2012: $1,581,132Liabilities 2012: $555,281Net Assets 2012: $1,025,8512012Assets 2014: $1,736,764Liabilities 2014: $497,868Net Assets 2014: $1,238,8962014Assets 2015: $2,091,834Liabilities 2015: $779,003Net Assets 2015: $1,312,8312015Assets 2016: $2,157,921Liabilities 2016: $936,585Net Assets 2016: $1,221,3362016Assets 2017: $1,958,257Liabilities 2017: $774,889Net Assets 2017: $1,183,3682017Assets 2018: $1,848,045Liabilities 2018: $810,018Net Assets 2018: $1,038,0272018Assets 2019: $3,099,277Liabilities 2019: $691,718Net Assets 2019: $2,407,5592019Assets 2020: $3,465,213Liabilities 2020: $741,941Net Assets 2020: $2,723,2722020Assets 2022: $3,720,179Liabilities 2022: $526,076Net Assets 2022: $3,194,1032022

Highlighted filing

2016

Assets$2,157,921
Liabilities$936,585
Net Assets$1,221,336

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $2,464,1272011Expenses 2012: $2,530,2852012Revenue 2014: $3,046,295Expenses 2014: $2,809,721Net Income 2014: $236,5742014Revenue 2015: $3,592,770Expenses 2015: $3,545,335Net Income 2015: $47,4352015Revenue 2016: $4,225,166Expenses 2016: $4,316,661Net Income 2016: -$91,4952016Revenue 2017: $4,110,280Expenses 2017: $4,148,248Net Income 2017: -$37,9682017Revenue 2018: $3,819,027Expenses 2018: $3,964,368Net Income 2018: -$145,3412018Revenue 2019: $5,522,676Expenses 2019: $4,153,144Net Income 2019: $1,369,5322019Revenue 2020: $3,741,260Expenses 2020: $3,425,547Net Income 2020: $315,7132020Revenue 2022: $2,773,191Expenses 2022: $2,684,241Net Income 2022: $88,9502022

Highlighted filing

2016

Revenue$4,225,166
Expenses$4,316,661
Net Income-$91,495
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Jan 30, 2017
Return Version
2015v3.0
Gross Receipts
$4,456,581
Mission and Program Overview

Mission

SEE SCHEDULE O

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$934,263$992,050▲ $57,787
Land, Buildings, and Equipment, Net$459,438$487,449▲ $28,011
Cash and Non-Interest-Bearing Accounts$343,301$333,998▼ $9,303
Inventories for Sale or Use$281,963$299,221▲ $17,258
Accounts Receivable$27,196$24,664▼ $2,532
Prepaid Expenses and Deferred Charges$1,306$1,258▼ $48
Investments in Publicly Traded Securities$868$868→ $0
Total Assets$2,091,834$2,157,921▲ $66,087
Other Assets Total$43,499$18,413▼ $25,086
Liabilities
Deferred Revenue$723,621$757,061▲ $33,440
Accounts Payable and Accrued Expenses$47,016$172,103▲ $125,087
Other Liabilities$8,366$7,421▼ $945
Total Liabilities$779,003$936,585▲ $157,582
Net Assets / Fund Balance
Unrestricted Net Assets$1,312,831$1,221,336▼ $91,495
Total Net Assets Fund Balance$1,312,831$1,221,336▼ $91,495
Total Liabilities and Net Assets / Fund Balance$2,091,834$2,157,921▲ $66,087

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$347,922-$347,922
Other Land Buildings$139,527-$139,527
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Elizabeth StyronPres/CEOFT$124,563$24,588$149,151
Mark EntingEmployeeFT$112,534$18,076$130,610
Charles MartinVPFT$97,042$32,499$129,541

Board Members and Trustees

NameTitle
Marilyn TubbChairwoman
Naomi QuenkDirector
Virginia Maurer JdSecretary
C Michael Curry CPATreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$326,402
Program Service Revenue
$3,773,459
Investment Income
$22,695
Other Revenue
$102,610
All Other Contributions
$326,402
Change in Net Assets
$-91,495
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,790,122
Salaries, Compensation, and Employee Benefits$1,526,539
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$1,883,602$172,099-$2,055,701
Other Salaries and Wages$423,130$497,294-$920,424
Royalties$353,623$32,721-$386,344
Current Officers, Directors, Trustees, and Key Employees-$261,522-$261,522
Other Employee Benefits$92,637$134,899-$227,536
Occupancy-$174,428-$174,428
Payroll Taxes$33,596$59,914-$93,510
Office Expenses$2,660$48,277-$50,937
Information Technology-$48,821-$48,821
Fees for Services Legal-$41,397-$41,397
Pension Plan Contributions$8,430$15,117-$23,547
Insurance-$10,290-$10,290
Travel$5,012$3,220-$8,232
Fees for Services Accounting-$4,200-$4,200
Fees for Services Management-$900-$900
Advertising$371$498-$869
Other Expenses$50$300-$50
Total Functional Expenses$2,804,832$1,511,829$0$4,316,661
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Royalties Payable$7,421
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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, Page 6, Part VI, Line 8B

There are no committees that are authorized to act on behalf of the governing body.

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

The entire board of directors will review and approve the return. Any questions or concerns regarding the return are discussed and resolved prior to filing the return.

Form 990, Page 6, Part VI, Line 12C

For each interest disclosed to the chairman, the chairman will determine whether to: (a) take no action; (b) assure full disclosure to the board of directors and other individuals covered by this policy; (c) ask the person to recuse himself or herself from participation in related discussions or decisions within the corporation or (d) ask the person to resign from his or her position in the corporation or, if the person refuses to resign, become subject to possible removal in accordance with the removal procedures set forth in the bylaws of the corporation. The chariman of the corporation will monitor proposed or ongoing transactions for conflicts of interest and disclose them to the board of directors in order to deal with potential or actual conflicts, whether discovered before or after the transaction has occurred.

Form 990, Page 6, Part VI, Line 15A

The corporation undertook a compensation review process with an outside organization to determine if the salary structure for employees was adequate. The compensation for the ceo was determined by the board of directors during a formal board meeting.

Form 990, Page 6, Part VI, Line 15B

The corporation undertook a compensation review process with an outside firm to determine if the salary structure was adequate. The ceo then used this information to make decisions on employee salaries.

Form 990, Page 6, Part VI, Line 19

The organization makes available all governing documents and financial statements to the public upon request.

Filing and Contact Details

Filer

Filer Name
Center for Applications of
EIN
59-1887051
Phone
3523750160
Address
2815 NW 13TH STREET SUITE 401, GAINESVILLE, FL 32609-2878

Signing Officer

Name
Elizabeth Styron
Title
Pres/CEO
Phone
3523750160
Signed
2017-01-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Elizabeth Styron
Formed
1979
Legal Domicile
Fl
Voting Board Members
6
Independent Board Members
4
Employees
20

Preparer

Firm
Purvis Gray & Company Llp
Address
222 NORTH EAST FIRST STREET, GAINESVILLE, FL 32601
Preparer
Ronald D Whitesides CPA
Phone
3523782461
Supplemental Narrative

Additional Explanations

Form 990

Additional information for 990 part i and part iii, line 1: capt's mission, as a not-for-profit organization, is to extend and teach the accurate understanding of the ethical and practical applications of c.j. Jung's theory of psychological types, which shows how our differences in experiencing events and making decisions can be valuable rather than divisive and can be used constructively ... To promote personal development...to manage conflict and ... To increase human understanding worldwide. Additional information for form 990 schedule d, part vi line 1 (e) column (c): it is the policy of the corporation to expense assets as they are disposed rather than over the life of the asset. The corporation continues to review this policy and may change it in the future. Any retroactive change in this accounting estimate will be reflected in the year the change is adopted.

Form 990, Page 2, Part III, Line 4D

Other expenses and revenues include those associated with the master practitioner credential program (mpcp),sales of inventory, and other miscellaneous costs and revenues that serve the goals of capt. During fye 6/30/16, approximately 37 people were certified according to the guidelines of the mpcp certification program.

Form 990, Part IX, Line 11G

Computer scoring services 34,154 0 0 training & consulting service 1,849,448 57,503 0 credit card fees 0 114,596 0

Raw XML AppendixShowing 400 of 526 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/ProgramServiceRevenueGrp/Desc0TRAINING & CONSULTING
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IRS990/ProgramServiceRevenueGrp/Desc2MASTER PRACTICIONER CREDITIAL
IRS990/ProgramServiceRevenueGrp/Desc3MYERS & BRIGGS FOUNDATION
IRS990/ProgramServiceRevenueGrp/Desc4RESEARCH SERVICES
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IRS990/ProgSrvcAccomActy2Grp/Desc0CAPT RESEARCH SERVICES PROVIDES PROFESSIONAL ASSISTANCE, DATA AND RESOURCES FOR ANYONE DOING RESEARCH INVOLVING THE MYERS-BRIGGS TYPE INDICATOR INSTRUMENT. DURING THE FYE 6/30/16, WE RESPONDED TO 300 REFERENCE QUESTIONS. THESE INCLUDE RESEARCH INQUIRIES, DATA, AND REFERRALS FOR CAPT PUBLICATIONS. RESEARCH SERVICES MAINTAINED THE CAPT LIBRARY AND ACQUIRED NEW MATERIALS FOR THE COLLECTION. THEY ALSO CONTINUED LIAISONS WITH ORGANIZATIONS THAT PROVIDE OPPORTUNITIES FOR RESEARCHERS TO PRESENT THEIR FINDINGS OR SEEK FUNDING. RESEARCH SERVICES CREATED AN OPAC (ONLINE PUBLIC ASSESS CATALOG) CALLED THE MILO CATALOG. OVER 1,400 ITEMS WERE CATALOGED IN MILO DURING FYE 6/30/16.
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IRS990/ProgSrvcAccomActy3Grp/Desc0WORKSHOPS/CONSULTATIONS PROVIDE TRAINING AND EDUCATION OF THE THEORY AND APPLICATIONS OF THE MYERS-BRIGGS TYPE INDICATOR AND TYPOLOGY. APPROXIMATELY 2,250 INDIVIDUALS (INCLUDING TEACHERS, COUNSELORS, PSYCHOLOGISTS, ADMINISTRATORS, ETC.) WERE PROVIDED WITH THE TRAINING AND EDUCATION RELATED TO THE MBTI DURING THE FYE 6/30/16. THESE PEOPLE IN TURN USE THIS NEW FOUND KNOWLEDGE IN THEIR FUTURE ENDEAVORS.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0OTHER EXPENSES AND REVENUES INCLUDE THOSE ASSOCIATED WITH THE MASTER PRACTITIONER CREDENTIAL PROGRAM (MPCP),SALES OF INVENTORY, AND OTHER MISCELLANEOUS COSTS AND REVENUES THAT SERVE THE GOALS OF CAPT. DURING FYE 6/30/16, APPROXIMATELY 37 PEOPLE WERE CERTIFIED ACCORDING TO THE GUIDELINES OF THE MPCP CERTIFICATION PROGRAM.
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0MISCELLANEOUS INCOME 6,775
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART III, LINE 12
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ADDITIONAL INFORMATION FOR 990 PART I AND PART III, LINE 1: CAPT'S MISSION, AS A NOT-FOR-PROFIT ORGANIZATION, IS TO EXTEND AND TEACH THE ACCURATE UNDERSTANDING OF THE ETHICAL AND PRACTICAL APPLICATIONS OF C.J. JUNG'S THEORY OF PSYCHOLOGICAL TYPES, WHICH SHOWS HOW OUR DIFFERENCES IN EXPERIENCING EVENTS AND MAKING DECISIONS CAN BE VALUABLE RATHER THAN DIVISIVE AND CAN BE USED CONSTRUCTIVELY ... TO PROMOTE PERSONAL DEVELOPMENT...TO MANAGE CONFLICT AND ... TO INCREASE HUMAN UNDERSTANDING WORLDWIDE. ADDITIONAL INFORMATION FOR FORM 990 SCHEDULE D, PART VI LINE 1 (E) COLUMN (C): IT IS THE POLICY OF THE CORPORATION TO EXPENSE ASSETS AS THEY ARE DISPOSED RATHER THAN OVER THE LIFE OF THE ASSET. THE CORPORATION CONTINUES TO REVIEW THIS POLICY AND MAY CHANGE IT IN THE FUTURE. ANY RETROACTIVE CHANGE IN THIS ACCOUNTING ESTIMATE WILL BE REFLECTED IN THE YEAR THE CHANGE IS ADOPTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OTHER EXPENSES AND REVENUES INCLUDE THOSE ASSOCIATED WITH THE MASTER PRACTITIONER CREDENTIAL PROGRAM (MPCP),SALES OF INVENTORY, AND OTHER MISCELLANEOUS COSTS AND REVENUES THAT SERVE THE GOALS OF CAPT. DURING FYE 6/30/16, APPROXIMATELY 37 PEOPLE WERE CERTIFIED ACCORDING TO THE GUIDELINES OF THE MPCP CERTIFICATION PROGRAM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THERE ARE NO COMMITTEES THAT ARE AUTHORIZED TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ENTIRE BOARD OF DIRECTORS WILL REVIEW AND APPROVE THE RETURN. ANY QUESTIONS OR CONCERNS REGARDING THE RETURN ARE DISCUSSED AND RESOLVED PRIOR TO FILING THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FOR EACH INTEREST DISCLOSED TO THE CHAIRMAN, THE CHAIRMAN WILL DETERMINE WHETHER TO: (A) TAKE NO ACTION; (B) ASSURE FULL DISCLOSURE TO THE BOARD OF DIRECTORS AND OTHER INDIVIDUALS COVERED BY THIS POLICY; (C) ASK THE PERSON TO RECUSE HIMSELF OR HERSELF FROM PARTICIPATION IN RELATED DISCUSSIONS OR DECISIONS WITHIN THE CORPORATION OR (D) ASK THE PERSON TO RESIGN FROM HIS OR HER POSITION IN THE CORPORATION OR, IF THE PERSON REFUSES TO RESIGN, BECOME SUBJECT TO POSSIBLE REMOVAL IN ACCORDANCE WITH THE REMOVAL PROCEDURES SET FORTH IN THE BYLAWS OF THE CORPORATION. THE CHARIMAN OF THE CORPORATION WILL MONITOR PROPOSED OR ONGOING TRANSACTIONS FOR CONFLICTS OF INTEREST AND DISCLOSE THEM TO THE BOARD OF DIRECTORS IN ORDER TO DEAL WITH POTENTIAL OR ACTUAL CONFLICTS, WHETHER DISCOVERED BEFORE OR AFTER THE TRANSACTION HAS OCCURRED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE CORPORATION UNDERTOOK A COMPENSATION REVIEW PROCESS WITH AN OUTSIDE ORGANIZATION TO DETERMINE IF THE SALARY STRUCTURE FOR EMPLOYEES WAS ADEQUATE. THE COMPENSATION FOR THE CEO WAS DETERMINED BY THE BOARD OF DIRECTORS DURING A FORMAL BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE CORPORATION UNDERTOOK A COMPENSATION REVIEW PROCESS WITH AN OUTSIDE FIRM TO DETERMINE IF THE SALARY STRUCTURE WAS ADEQUATE. THE CEO THEN USED THIS INFORMATION TO MAKE DECISIONS ON EMPLOYEE SALARIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE ORGANIZATION MAKES AVAILABLE ALL GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8COMPUTER SCORING SERVICES 34,154 0 0 TRAINING & CONSULTING SERVICE 1,849,448 57,503 0 CREDIT CARD FEES 0 114,596 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D

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