Civic Intelligence

Eupsychia Institute Inc

990 • Fiscal year 2014 • EIN 74-2959486

Jan 01, 2014 to Dec 31, 2014 • Filed on Aug 25, 2015

6302 Cottonmouth School RdAustin, TX 78744

(512) 327-2795

Siviq Scores

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

Liabilities / Assets

76th percentile

0.10x

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

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

Liabilities / Revenue

74th percentile

0.04x

Higher debt load relative to revenue than 74% of similar nonprofits.

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

Net Margin

56th percentile

5.8%

Higher net margin than 56% of similar nonprofits.

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

Top Officer Pay

74th percentile

$0

Higher top officer pay than 74% of similar nonprofits.

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

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

Asset Growth

81st percentile

39%

Faster asset growth than 81% of similar nonprofits.

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

Revenue Growth

51st percentile

2.1%

Faster revenue growth than 51% of similar nonprofits.

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

Assets

Up

$21,287

Up $5,995 (+39%) from 2013

Net Assets

Up

$19,189

Up $9,874 (+106%) from 2013

Liabilities

Down

$2,098

Down $3,879 (-65%) from 2013

Revenue

Up

$54,225

Up $1,105 (+2.1%) from 2013

Expenses

Down

$51,055

Down $8,112 (-14%) from 2013

Net Income

Up

$3,170

Up $9,217 (+152%) from 2013

Historical Trend

Balance Sheet Trend

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

$30K$20K$10K$0Assets 2010: $15,264Liabilities 2010: $2,810Net Assets 2010: $12,4542010Assets 2011: $16,682Liabilities 2011: $7,084Net Assets 2011: $9,5982011Assets 2012: $21,713Liabilities 2012: $5,725Net Assets 2012: $15,9882012Assets 2013: $15,292Liabilities 2013: $5,977Net Assets 2013: $9,3152013Assets 2014: $21,287Liabilities 2014: $2,098Net Assets 2014: $19,1892014Assets 2015: $12,650Liabilities 2015: $0Net Assets 2015: $12,6502015Assets 2016: $7,732Liabilities 2016: $612Net Assets 2016: $7,1202016Assets 2017: $0Liabilities 2017: $0Net Assets 2017: $02017

Highlighted filing

2014

Assets$21,287
Liabilities$2,098
Net Assets$19,189

Operations Trend

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

$80K$60K$40K$20K$0-$20KExpenses 2010: $34,3932010Expenses 2011: $45,1172011Revenue 2012: $65,197Expenses 2012: $59,964Net Income 2012: $5,2332012Revenue 2013: $53,120Expenses 2013: $59,167Net Income 2013: -$6,0472013Revenue 2014: $54,225Expenses 2014: $51,055Net Income 2014: $3,1702014Revenue 2015: $58,903Expenses 2015: $65,441Net Income 2015: -$6,5382015Revenue 2016: $2,157Expenses 2016: $7,687Net Income 2016: -$5,5302016Revenue 2017: -$903Expenses 2017: $6,216Net Income 2017: -$7,1192017

Highlighted filing

2014

Revenue$54,225
Expenses$51,055
Net Income$3,170
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Aug 25, 2015
Return Version
2014v5.0
Gross Receipts
$55,717
Mission and Program Overview

Mission

Our mission is to teach an evolutionary model of healing the psyche that can transform individuals and their communities through awareness, emotional healing, integration and service.

The most significant activities are workshops involving 6 day healing and training programs or 10 day wellness programs along with individual coaching, integrative breathwork and separately sold books and tapes.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$24,315$34,189▲ $9,874
Cash and Non-Interest-Bearing Accounts$10,064$16,169▲ $6,105
Inventories for Sale or Use$4,579$3,828▼ $751
Accounts Receivable$438$1,260▲ $822
Cap Stk Tr Prin Current Funds$1,000$1,000→ $0
Land, Buildings, and Equipment, Net$211$30▼ $181
Pd in Cap Srpls Land Bldg Eqp Fund$-16,000$-16,000→ $0
Total Assets$15,292$21,287▲ $5,995
Liabilities
Accounts Payable and Accrued Expenses$5,977$2,098▼ $3,879
Total Liabilities$5,977$2,098▼ $3,879
Net Assets / Fund Balance
Total Net Assets Fund Balance$9,315$19,189▲ $9,874
Total Liabilities and Net Assets / Fund Balance$15,292$21,287▲ $5,995

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$30$3,141$3,171
Compensation and Service Providers

Board Members and Trustees

NameTitle
Nancy WiseChairwoman
Jacquelyn SmallPresident
Brenda SheaBoard Member
-Operations Manager
Connie CurtissSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$4,214
Program Service Revenue
$48,428
Investment Income
$0
Other Revenue
$1,583
All Other Contributions
$4,214
Change in Net Assets
$3,170
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$48,470
Salaries, Compensation, and Employee Benefits$2,585
Total Fundraising Expense$444
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$29,625--$29,625
Fees for Services Other$7,450--$7,450
Other Employee Benefits$2,327$258-$2,585
Occupancy$2,159$240-$2,399
Information Technology$2,098$233-$2,331
Fees for Services Accounting$818$91-$909
All Other Expenses-$835-$835
Other Expenses$644$71-$715
Advertising--$444$444
Office Expenses$222$25-$247
Interest$177$20-$197
Depreciation Depletion$163$18-$181
Total Functional Expenses$48,714$1,897$444$51,055
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
Federal income taxes-
Sales Tax Payable-
Payroll Liabilities-
Rounding-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
No
Audit committee
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
Filing and Contact Details

Filer

Filer Name
Eupsychia Institute Inc
EIN
74-2959486
Phone
5123272795
Address
6302 Cottonmouth School Rd, Austin, TX 78744

Signing Officer

Name
Jacquelyn Small
Title
Chairwoman
Signed
2015-08-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jackie Small
Formed
1975
Legal Domicile
TX
Voting Board Members
5
Independent Board Members
4
Employees
0

Preparer

Firm
MacDonald J Kempf CPA PC
Address
1823 Fortview Rd 208, Austin, TX 78704
Preparer
MacDonald Kempf
Phone
5124422502
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Net cash basis adjustment for both change in A/R and A/P

Form 990, Part IX, Line 11G

Other services include 1099s to program presenters

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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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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt060246
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt051699
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt029398
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0247204
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IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt030
IRS990ScheduleD/EquipmentGrp/DepreciationAmt03141
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt03171
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Sales Tax Payable
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Payroll Liabilities
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3Rounding
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Net cash basis adjustment for both change in A/R and A/P
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Other services include 1099s to program presenters
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part XI, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part IX, Line 11g
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0TX
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalFunctionalExpensesGrp/TotalAmt051055
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IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO Box 151960
IRS990/USAddress/CityNm0Austin
IRS990/USAddress/StateAbbreviationCd0TX
IRS990/USAddress/ZIPCd078715
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0eupsychia.com
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-03-07 17:11:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Jacquelyn Small
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Chairwoman
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-08-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Eupsychia Institute Inc
ReturnHeader/Filer/BusinessNameControlTxt0EUPS
ReturnHeader/Filer/EIN0742959486
ReturnHeader/Filer/PhoneNum05123272795
ReturnHeader/Filer/USAddress/AddressLine1Txt06302 Cottonmouth School Rd
ReturnHeader/Filer/USAddress/CityNm0Austin
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TX
ReturnHeader/Filer/USAddress/ZIPCd078744
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MacDonald J Kempf CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01823 Fortview Rd 208
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Austin
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd078704
ReturnHeader/PreparerPersonGrp/PhoneNum05124422502

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