Civic Intelligence

Foundation for Critical Thinking

990 • Fiscal year 2015 • EIN 68-0225053

Jan 01, 2015 to Dec 31, 2015 • Filed on Nov 11, 2016

PO Box 196Tomales, CA 94971

(707) 878-9100

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.37x

Higher debt load relative to assets than 72% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

83rd percentile

0.86x

Higher debt load relative to revenue than 83% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

4th percentile

-76%

Higher net margin than 4% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

48th percentile

$60,000

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 8.3% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

16th percentile

-7.7%

Faster asset growth than 16% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

82nd percentile

30%

Faster revenue growth than 82% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Down

$1,702,450

Down $141,386 (-7.7%) from 2014

Net Assets

Down

$1,075,105

Down $549,179 (-34%) from 2014

Liabilities

Up

$627,345

Up $407,793 (+186%) from 2014

Revenue

Up

$726,717

Up $167,555 (+30%) from 2014

Expenses

Up

$1,275,898

Up $218,519 (+21%) from 2014

Net Income

Down

-$549,181

Down $50,964 (-10%) from 2014

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $1,891,545Liabilities 2010: $213,704Net Assets 2010: $1,677,8412010Assets 2011: $1,996,963Liabilities 2011: $122,230Net Assets 2011: $1,874,7332011Assets 2012: $2,208,602Liabilities 2012: $94,123Net Assets 2012: $2,114,4792012Assets 2013: $2,158,980Liabilities 2013: $36,479Net Assets 2013: $2,122,5012013Assets 2014: $1,843,836Liabilities 2014: $219,552Net Assets 2014: $1,624,2842014Assets 2015: $1,702,450Liabilities 2015: $627,345Net Assets 2015: $1,075,1052015Assets 2016: $1,867,663Liabilities 2016: $814,975Net Assets 2016: $1,052,6882016Assets 2017: $1,782,200Liabilities 2017: $811,168Net Assets 2017: $971,0322017Assets 2018: $1,359,103Liabilities 2018: $243,454Net Assets 2018: $1,115,6492018Assets 2019: $771,551Liabilities 2019: $98,643Net Assets 2019: $672,9082019Assets 2020: $661,602Liabilities 2020: $42,754Net Assets 2020: $618,8482020Assets 2021: $647,474Liabilities 2021: $8,144Net Assets 2021: $639,3302021Assets 2022: $613,506Liabilities 2022: $3,483Net Assets 2022: $610,0232022Assets 2023: $609,999Liabilities 2023: $4,945Net Assets 2023: $605,0542023Assets 2024: $593,897Liabilities 2024: $7,275Net Assets 2024: $586,6222024

Highlighted filing

2015

Assets$1,702,450
Liabilities$627,345
Net Assets$1,075,105

Operations Trend

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

$1.5M$1.0M$500K$0-$500K-$1.0MExpenses 2010: $715,3762010Expenses 2011: $708,8952011Expenses 2012: $869,7822012Revenue 2013: $924,965Expenses 2013: $916,943Net Income 2013: $8,0222013Revenue 2014: $559,162Expenses 2014: $1,057,379Net Income 2014: -$498,2172014Revenue 2015: $726,717Expenses 2015: $1,275,898Net Income 2015: -$549,1812015Revenue 2016: $777,796Expenses 2016: $800,213Net Income 2016: -$22,4172016Revenue 2017: $745,456Expenses 2017: $827,112Net Income 2017: -$81,6562017Revenue 2018: $982,282Expenses 2018: $837,665Net Income 2018: $144,6172018Revenue 2019: $147,476Expenses 2019: $590,217Net Income 2019: -$442,7412019Revenue 2020: $198,566Expenses 2020: $271,882Net Income 2020: -$73,3162020Revenue 2021: $302,754Expenses 2021: $282,272Net Income 2021: $20,4822021Revenue 2022: $200,016Expenses 2022: $229,323Net Income 2022: -$29,3072022Revenue 2023: $185,968Expenses 2023: $190,937Net Income 2023: -$4,9692023Revenue 2024: $163,391Expenses 2024: $181,823Net Income 2024: -$18,4322024

Highlighted filing

2015

Revenue$726,717
Expenses$1,275,898
Net Income-$549,181
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Nov 11, 2016
Return Version
2015v2.1
Gross Receipts
$845,889
Mission and Program Overview

Mission

To promote essential change in education and society through the cultivation of fair-minded critical thinking.

To promote fair-minded critical thinking.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,624,284$1,075,105▼ $549,179
Land, Buildings, and Equipment, Net$929,278$919,964▼ $9,314
Investments Other Securities$474,419$474,419→ $0
Loans From Officers Directors-$310,000-
Inventories for Sale or Use$257,420$247,253▼ $10,167
Accounts Receivable$162,196$50,494▼ $111,702
Intangible Assets$6,967$5,680▼ $1,287
Prepaid Expenses and Deferred Charges$0$3,961▲ $3,961
Savings and Temporary Cash Investments$4,553$753▼ $3,800
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Cash and Non-Interest-Bearing Accounts$5,503$-74▼ $5,577
Total Assets$1,843,836$1,702,450▼ $141,386
Other Assets Total$3,500$0▼ $3,500
Liabilities
Accounts Payable and Accrued Expenses$219,552$317,345▲ $97,793
Total Liabilities$219,552$627,345▲ $407,793
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,624,284$1,075,105▼ $549,179
Total Liabilities and Net Assets / Fund Balance$1,843,836$1,702,450▼ $141,386

Asset Categories

AssetBook ValueDepreciationBasis
Land$903,144-$903,144
Equipment$16,820$210,994$227,814
Other Securities$474,419--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Linda Elder PaulPresident & CEOPT$60,000$60,000
Richard PaulVice PresidentPT$40,000$40,000

Board Members and Trustees

NameTitle
Gerard NosichTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$224,983
Program Service Revenue
$150,019
Investment Income
$1
Other Revenue
$351,714
All Other Contributions
$224,983
Change in Net Assets
$-549,181

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Real Estate Residential1$224,983Fair Market Value (FMV) - Sold Property
Total Noncash Contributions1$224,983-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$856,905
Salaries, Compensation, and Employee Benefits$418,993
Total Fundraising Expense$57,013
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Legal$177,884$244,591$22,236$444,711
Other Salaries and Wages$108,418$149,075$13,552$271,045
Conferences and Meetings$118,301--$118,301
Current Officers, Directors, Trustees, and Key Employees$40,000$55,000$5,000$100,000
Royalties$22,620$31,102$2,827$56,549
Occupancy$18,107$24,896$2,263$45,266
Office Expenses$17,938$24,665$2,242$44,845
Advertising$17,722$24,368$2,215$44,305
Payroll Taxes$13,550$18,631$1,694$33,875
Fees for Services Other$11,173$15,363$1,397$27,933
Fees for Services Accounting$6,513$8,956$814$16,283
Interest$5,941$8,168$743$14,852
Other Employee Benefits$5,629$7,740$704$14,073
Depreciation Depletion-$10,600-$10,600
Insurance$3,082$4,238$385$7,705
Travel$2,381$3,275$298$5,954
Information Technology$1,910$2,628$239$4,777
Other Expenses$892$1,226$111$2,229
Total Functional Expenses$581,144$637,741$57,013$1,275,898
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees-$310,000-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
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 B, Line 11

UPON REQUEST

Form 990, Part VI, Section C, Line 19

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Foundation for Critical Thinking
EIN
68-0225053
Phone
7078789100
Address
PO BOX 196, TOMALES, CA 94971

Signing Officer

Name
Linda Elder Paul
Title
President & CEO
Phone
7078782909
Signed
2016-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Linda Elder Paul
Formed
1990
Legal Domicile
CA
Voting Board Members
2
Independent Board Members
1
Employees
16
Volunteers
0

Preparer

Firm
Frost Pllc
Address
425 WEST CAPITOL SUITE 3300, LITTLE ROCK, AR 72201
Preparer
Dennis Cooper
Phone
5013769241
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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/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0508702
IRS990/RoyaltiesGrp/FundraisingAmt02827
IRS990/RoyaltiesGrp/ManagementAndGeneralAmt031102
IRS990/RoyaltiesGrp/ProgramServicesAmt022620
IRS990/RoyaltiesGrp/TotalAmt056549
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt01624284
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt01075105
IRS990/SavingsAndTempCashInvstGrp/BOYAmt04553
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0753
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0224983
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0224983
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt01
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt01
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0513
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0515
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0501733
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0618918
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0930273
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0955467
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0927313
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt03933704
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt01
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt01
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0513
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0515
IRS990ScheduleA/InvestmentIncomeCYPct00.00010
IRS990ScheduleA/InvestmentIncomePYPct00.00060
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99990
IRS990ScheduleA/PublicSupportPY509Pct00.99940
IRS990ScheduleA/PublicSupportTotal509Amt04158687
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0726716
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0618918
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0930273
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0955467
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0927313
IRS990ScheduleA/Total509Grp/TotalAmt04158687
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0726717
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0618918
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0930273
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0955468
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0927826
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04159202
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt016820
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0210994
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0227814
IRS990ScheduleD/LandGrp/BookValueAmt0903144
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0903144
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0474419
IRS990ScheduleD/OtherSecuritiesGrp/Desc0WOODLANDS ARKANSAS LAND INVESTMENT
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0C
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0919964
IRS990ScheduleD/TotalBookValueSecuritiesAmt0474419
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt0310000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd01
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0OPERATINGS
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt0310000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0LINDA ELDER PAUL
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0OFFICER & EMPLOYEE
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd01
IRS990ScheduleL/TotalBalanceDueAmt0310000
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/RealEstateResidentialGrp/ContributionCnt01
IRS990ScheduleM/RealEstateResidentialGrp/MethodOfDeterminingRevenuesTxt0FMV - SOLD PROPERTY
IRS990ScheduleM/RealEstateResidentialGrp/NonCashCheckboxInd0X
IRS990ScheduleM/RealEstateResidentialGrp/NoncashContributionsRptF990Amt0224983
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd00
IRS990ScheduleM/ThirdPartiesUsedInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01843836
IRS990/TotalAssetsEOYAmt01702450
IRS990/TotalAssetsGrp/BOYAmt01843836
IRS990/TotalAssetsGrp/EOYAmt01702450
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0224983
IRS990/TotalEmployeeCnt016
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt057013
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0637741
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0581144
IRS990/TotalFunctionalExpensesGrp/TotalAmt01275898
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0219552
IRS990/TotalLiabilitiesEOYAmt0627345
IRS990/TotalLiabilitiesGrp/BOYAmt0219552
IRS990/TotalLiabilitiesGrp/EOYAmt0627345
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01624284
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01075105
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0581144
IRS990/TotalProgramServiceRevenueAmt0150019
IRS990/TotalReportableCompFromOrgAmt0100000
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0501734
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0726717
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01843836
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01702450
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/FundraisingAmt0298
IRS990/TravelGrp/ManagementAndGeneralAmt03275
IRS990/TravelGrp/ProgramServicesAmt02381
IRS990/TravelGrp/TotalAmt05954
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 220
IRS990/USAddress/CityNm0DILLON BEACH
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd094929
IRS990/VotingMembersGoverningBodyCnt02
IRS990/VotingMembersIndependentCnt01

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.59$0.01$0.59$0.16$0.18$0.02
2023Detailed filing. Detailed filing data is available for this year.$0.61$0.00$0.61$0.19$0.19$0.00
2022Detailed filing. Detailed filing data is available for this year.$0.61$0.00$0.61$0.20$0.23$0.03
2021Detailed filing. Detailed filing data is available for this year.$0.65$0.01$0.64$0.30$0.28$0.02
2020Detailed filing. Detailed filing data is available for this year.$0.66$0.04$0.62$0.20$0.27$0.07
2019Detailed filing. Detailed filing data is available for this year.$0.77$0.10$0.67$0.15$0.59$0.44
2018Detailed filing. Detailed filing data is available for this year.$1.36$0.24$1.12$0.98$0.84$0.14
2017Detailed filing. Detailed filing data is available for this year.$1.78$0.81$0.97$0.75$0.83$0.08
2016Detailed filing. Detailed filing data is available for this year.$1.87$0.81$1.05$0.78$0.80$0.02
2015Detailed filing. Detailed filing data is available for this year.$1.70$0.63$1.08$0.73$1.28$0.55
2014Detailed filing. Detailed filing data is available for this year.$1.84$0.22$1.62$0.56$1.06$0.50
2013Detailed filing. Detailed filing data is available for this year.$2.16$0.04$2.12$0.92$0.92$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.21$0.09$2.11$0.87
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.00$0.12$1.87$0.71
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.89$0.21$1.68$0.72