Civic Intelligence

Center for Emotional and Spiritual Development Inc

EIN 80-0502581 • 501(c)3 • Hibernia, NJ

Profile

Spiritual Development Education

PO Box 276Hibernia, NJ 07842

www.emotionalspiritualcenter.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

64th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

NTEE X99 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

65th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

NTEE X99 • <$500k nonprofits • Source year 2022

Net Margin

8th percentile

-49%

Higher net margin than 8% of similar nonprofits.

NTEE X99 • <$500k nonprofits • Source year 2022

Top Officer Pay

85th percentile

$14,842

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 54.5% of source-year revenue.

NTEE X99 • <$500k nonprofits • Source year 2022

Asset Growth

18th percentile

-33%

Faster asset growth than 18% of similar nonprofits.

NTEE X99 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

14th percentile

-60%

Faster revenue growth than 14% of similar nonprofits.

NTEE X99 • <$500k nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets64th percentile

Assets

Down

$26,704

Down $13,257 (-33%) from 2021

Liabilities

Flat

$0

Flat from 2021

Net Assets

Down

$26,704

Down $13,257 (-33%) from 2021

Operations
Liabilities / Revenue65th percentileNet Margin8th percentile

Revenue

Down

$27,210

Down $40,924 (-60%) from 2021

Expenses

Up

$40,467

Up $10,292 (+34%) from 2021

Net Income

Down

-$13,257

Down $51,216 (-135%) from 2021

Trend Graphs

Balance Sheet Trend

Asset Growth18th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$60K$40K$20K$0-$20KAssets 2011: $53,690Liabilities 2011: $0Net Assets 2011: $53,6902011Assets 2012: $8,057Liabilities 2012: $15Net Assets 2012: $8,0422012Assets 2013: $8,881Liabilities 2013: $0Net Assets 2013: $8,8812013Assets 2014: $8,929Liabilities 2014: $0Net Assets 2014: $8,9292014Assets 2015: $208Liabilities 2015: $1,850Net Assets 2015: -$1,6422015Assets 2016: $1,278Liabilities 2016: $3,540Net Assets 2016: -$2,2622016Assets 2017: $2,413Liabilities 2017: $3,748Net Assets 2017: -$1,3352017Assets 2021: $39,961Liabilities 2021: $0Net Assets 2021: $39,9612021Assets 2022: $26,704Liabilities 2022: $0Net Assets 2022: $26,7042022

Highlighted filing

2022

Assets$26,704
Liabilities$0
Net Assets$26,704
Open 2022 Filing

Operations Trend

Revenue Growth14th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$100K$50K$0-$50KRevenue 2011: $86,101Expenses 2011: $32,411Net Income 2011: $53,6902011Revenue 2012: $17,054Expenses 2012: $62,702Net Income 2012: -$45,6482012Revenue 2013: $39,243Expenses 2013: $38,404Net Income 2013: $8392013Revenue 2014: $41,850Expenses 2014: $41,802Net Income 2014: $482014Revenue 2015: $24,372Expenses 2015: $34,943Net Income 2015: -$10,5712015Revenue 2016: $8,652Expenses 2016: $9,272Net Income 2016: -$6202016Revenue 2017: $16,364Expenses 2017: $15,437Net Income 2017: $9272017Revenue 2021: $68,134Expenses 2021: $30,175Net Income 2021: $37,9592021Revenue 2022: $27,210Expenses 2022: $40,467Net Income 2022: -$13,2572022

Highlighted filing

2022

Revenue$27,210
Expenses$40,467
Net Income-$13,257
Open 2022 Filing

Filings

Most recent year

2022 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$26,704
Liabilities
$0
Net assets
$26,704
Revenue
$27,210
Expenses
$40,467
Net income
-$13,257
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022Detailed filing. Detailed filing data is available for this year.$26.7$0.00$26.7$27.2$40.5$13.3
2021Detailed filing. Detailed filing data is available for this year.$40.0$0.00$40.0$68.1$30.2$38.0
2017Detailed filing. Detailed filing data is available for this year.$2.41$3.75$1.34$16.4$15.4$0.93
2016Detailed filing. Detailed filing data is available for this year.$1.28$3.54$2.26$8.65$9.27$0.62
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.21$1.85$1.64$24.4$34.9$10.6
2014Detailed filing. Detailed filing data is available for this year.$8.93$0.00$8.93$41.9$41.8$0.05
2013Detailed filing. Detailed filing data is available for this year.$8.88$0.00$8.88$39.2$38.4$0.84
2012XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.06$0.02$8.04$17.1$62.7$45.6
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$53.7$0.00$53.7$86.1$32.4$53.7
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
May 11, 2023
Return Version
2022v5.0
Gross Receipts
$27,210
Mission and Program Overview

Mission

Spiritual Development Education

To provide exceptional development across a broad range of business, government, family, education, and religious sectors, resuling in the empowerment of our clients to meet their personal and corporte objectives on a regional, national and global platform.

Program Services

DescriptionGrantsExpenses
TRAINING INDIVIDUAL TO TEACH SPIRITUAL DEVELOPMENT$0$39,150
Compensation and Service Providers
Top Officer Pay85th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
RUPERT A HAYLES JRCEOPT$14,842-$14,842
Filing and Contact Details

Filer

Filer Name
Center for Emotional and Spiritual Development Inc
EIN
80-0502581
Phone
2017098354
Address
PO BOX 276, HIBERNIA, NJ 07842

Signing Officer

Name
Rupert a Hayles Jr
Title
CEO
Phone
2017098354
Signed
2023-05-11
Discuss with paid preparer
Yes

Preparer

Firm
Mei Yang CPA Pllc
Address
2 E BROADWAY 4TH FL STE 403, NEW YORK, NY 10038
Preparer
Mei Yang
Phone
2122271160
Supplemental Narrative

Additional Explanations

Form 990EZ, Part I, Line 16

“PROGRAM EXPENSES 5295.”

Form 990EZ, Part I, Line 16

“ADVERTISING 1153.”

Form 990EZ, Part I, Line 16

“Local transportation 845.”

Form 990EZ, Part I, Line 16

“Bank fee and online fee 1368.”

Form 990EZ, Part I, Line 16

“Due and subscription 666.”

Form 990EZ, Part I, Line 16

“COMMUNICATION 1862.”

Form 990EZ, Part I, Line 16

“STATE FILING FEE 60.”

Form 990EZ, Part I, Line 16

“Meals and entertainment 413.”

Form 990EZ, Part I, Line 16

“OFFICE EXPENSE 2443.”

Form 990EZ, Part I, Line 16

“OFFICE SUPPLIES 240.”

Form 990EZ, Part II, Line 24

“Account receivables 10633. 6091.”

Form 990EZ, Part II, Line 26

“ACCOUNT PAYABLE 0.”

Raw XML Appendix158 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0RUPERT A HAYLES JR
IRS990EZ/BooksInCareOfDetail/PhoneNum02017098354
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt048 FLAGSTONE HILL RD
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0WANTAGE
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NJ
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd007461
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt029328
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt020613
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt00
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-13257
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt025607
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt039961
IRS990EZ/Form990TotalAssetsGrp/EOYAmt026704
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt027210
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt00
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt039961
IRS990EZ/NetAssetsOrFundBalancesEOYAmt026704
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt039961
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt026704
IRS990EZ/OccupancyRentUtltsAndMaintAmt0515
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt08.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt014842
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0RUPERT A HAYLES JR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0CEO
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt010633
IRS990EZ/OtherAssetsTotalDetail/EOYAmt06091
IRS990EZ/OtherExpensesTotalAmt014345
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO PROVIDE EXCEPTIONAL DEVELOPMENT ACROSS A BROAD RANGE OF BUSINESS, GOVERNMENT, FAMILY, EDUCATION, AND RELIGIOUS SECTORS, RESULING IN THE EMPOWERMENT OF OUR CLIENTS TO MEET THEIR PERSONAL AND CORPORTE OBJECTIVES ON A REGIONAL, NATIONAL AND GLOBAL PLATFORM.
IRS990EZ/ProgramServiceRevenueAmt027210
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0TRAINING INDIVIDUAL TO TEACH SPIRITUAL DEVELOPMENT
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt039150
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt040467
IRS990EZ/TotalProgramServiceExpensesAmt039150
IRS990EZ/TotalRevenueAmt027210
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0https://www.emotionalspiritualcenter.org/
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0280
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0280
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt0280
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0280
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0280
IRS990ScheduleA/TotalSupportAmt0280
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PROGRAM EXPENSES 5295.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ADVERTISING 1153.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2LOCAL TRANSPORTATION 845.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BANK FEE AND ONLINE FEE 1368.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DUE AND SUBSCRIPTION 666.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5COMMUNICATION 1862.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6STATE FILING FEE 60.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7MEALS AND ENTERTAINMENT 413.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8OFFICE EXPENSE 2443.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9OFFICE SUPPLIES 240.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10ACCOUNT RECEIVABLES 10633. 6091.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11ACCOUNT PAYABLE 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990EZ, Part II, Line 26
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RUPERT A HAYLES JR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO
ReturnHeader/BusinessOfficerGrp/PhoneNum02017098354
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-05-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CENTER FOR EMOTIONAL AND SPIRITUAL DEVELOPMENT INC
ReturnHeader/Filer/BusinessNameControlTxt0CENT
ReturnHeader/Filer/EIN0800502581
ReturnHeader/Filer/PhoneNum02017098354
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 276
ReturnHeader/Filer/USAddress/CityNm0HIBERNIA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NJ
ReturnHeader/Filer/USAddress/ZIPCd007842
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0843977232
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MEI YANG CPA PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02 E BROADWAY 4TH FL STE 403
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0NEW YORK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd010038
ReturnHeader/PreparerPersonGrp/PhoneNum02122271160
ReturnHeader/PreparerPersonGrp/PreparationDt02023-05-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MEI YANG
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02023-05-15T03:53:49-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0RUPERT
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0HAYLES JR
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

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