Civic Intelligence

Iperc Academy

990 • Fiscal year 2023 • EIN 82-2152167

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 15, 2024

Organization Profile
100 E Campus View Blvd Ste 250 PmbColumbus, OH 43235

(614) 553-8513

Siviq Scores

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

Liabilities / Assets

93rd percentile

0.95x

Higher debt load relative to assets than 93% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

67th percentile

0.23x

Higher debt load relative to revenue than 67% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

43rd percentile

1.2%

Higher net margin than 43% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

49th percentile

$55,000

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 1.2% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

91st percentile

61%

Faster asset growth than 91% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

82nd percentile

47%

Faster revenue growth than 82% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets93rd percentile

Assets

Up

$1,132,585

Up $428,727 (+61%) from 2022

Net Assets

Up

$59,235

Up $58,969 (+22169%) from 2022

Liabilities

Up

$1,073,350

Up $369,758 (+53%) from 2022

Revenue And Expenses
Liabilities / Revenue67th percentileNet Margin43rd percentile

Revenue

Up

$4,741,853

Up $1,508,107 (+47%) from 2022

Expenses

Up

$4,682,884

Up $1,451,717 (+45%) from 2022

Net Income

Up

$58,969

Up $56,390 (+2187%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth91st percentile

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MAssets 2021: $987,012Liabilities 2021: $989,325Net Assets 2021: -$2,3132021Assets 2022: $703,858Liabilities 2022: $703,592Net Assets 2022: $2662022Assets 2023: $1,132,585Liabilities 2023: $1,073,350Net Assets 2023: $59,2352023Assets 2024: $3,561,204Liabilities 2024: $3,479,834Net Assets 2024: $81,3702024

Highlighted filing

2023

Assets$1,132,585
Liabilities$1,073,350
Net Assets$59,235
Open 2023 Filing

Operations Trend

Revenue Growth82nd percentile

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2021: $2,286,013Expenses 2021: $2,288,326Net Income 2021: -$2,3132021Revenue 2022: $3,233,746Expenses 2022: $3,231,167Net Income 2022: $2,5792022Revenue 2023: $4,741,853Expenses 2023: $4,682,884Net Income 2023: $58,9692023Revenue 2024: $6,478,312Expenses 2024: $6,456,177Net Income 2024: $22,1352024

Highlighted filing

2023

Revenue$4,741,853
Expenses$4,682,884
Net Income$58,969
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 15, 2024
Return Version
2023v5.1
Gross Receipts
$4,741,853
Mission and Program Overview

Mission

International student exchange program and study abroad

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$703,858$1,132,585▲ $428,727
Total Assets$703,858$1,132,585▲ $428,727
Liabilities
Grants Payable$700,254$1,068,448▲ $368,194
Accounts Payable and Accrued Expenses$3,338$4,902▲ $1,564
Total Liabilities$703,592$1,073,350▲ $369,758
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$266$59,235▲ $58,969
Total Net Assets Fund Balance$266$59,235▲ $58,969
Total Liabilities and Net Assets / Fund Balance$703,858$1,132,585▲ $428,727
Compensation and Service Providers
Top Officer Pay49th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Victoria G ShillingtonVice PresidentPT$55,000$55,000
Wenting WangProgram DirectorPT$48,000$48,000
Justin P OsbornProgram DirectorPT$42,840$42,840
Yingzheng FuProfram CoordinatorPT$36,270$36,270
Yanqing LiProgram CoordinatorPT$18,000$18,000

Board Members and Trustees

NameTitle
Cathleen LoeserDirector
Lei BaoDirector
Zonghai HanDirector
Meina ZhouProgram Coordinator
Yiru CaiProgram Coordinator

Highest Paid Contractors

ContractorServicesLocationCompensation
Host Family ContractorsHost FamiliesVARIOUS, Columbus, OH 43235$1,650,000
Part Time InstructorsLanguage InstructVARIOUS, Columbus, OH 43235$374,421
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$4,741,759
Investment Income
$94
Other Revenue
$0
Change in Net Assets
$58,969
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$4,138,646
Other Expenses$325,618
Salaries, Compensation, and Employee Benefits$218,620
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$1,967,130--$1,967,130
Grants to Domestic Orgs$1,111,403--$1,111,403
Foreign Grants$1,060,113--$1,060,113
Other Salaries and Wages$200,110--$200,110
Insurance$143,758--$143,758
Office Expenses$110,287--$110,287
Other Expenses$25,029--$25,029
Travel$22,594--$22,594
Advertising$18,825--$18,825
Payroll Taxes$18,510--$18,510
Fees for Services Legal$2,725--$2,725
Fees for Services Management$2,400--$2,400
Total Functional Expenses$4,682,884$0$0$4,682,884
International Activity

International Compliance

Foreign grant records maintained
Yes

International Activities

RegionActivityServicesOfficesEmployeesSpending
East Asia and the PacificProgram servicesStudy Abroad---
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Business relationship with 35% controlled entity
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
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 governing body review Part VI line 11

“Form 990 part vi 10: a copy of the form 990 was provided to the board members prior to the filing”

CEO executive director top management comp Part VI line 15A

“Form 990 part vi line15: top management comp was compared with similar positions”

Other officer or key employee compensation Part VI line 15B

“Form 990 part vi line15: key employees comp was compared with similar positions”

Governing documents etc available to public Part VI line 19

“Form 990 part vi line19: the organization makes its governing documents, conflict of interest policy and financial statements available upon request”

Filing and Contact Details

Filer

Filer Name
Iperc Academy
EIN
82-2152167
Address
100 E CAMPUS VIEW BLVD STE 250 PMB, Columbus, OH 43235

Signing Officer

Name
Victoria Shillington
Title
VP
Phone
6145538513
Signed
2024-11-15
Discuss with paid preparer
No

Organization Details

Formed
2017
Legal Domicile
Oh
Voting Board Members
3
Independent Board Members
3
Employees
5
Volunteers
30

Preparer

Firm
Renee Wang CPA LLC
Address
2700 SAWBURY BLVD, Columbus, OH 43235
Preparer
Hui Wang
Phone
6142263827
Supplemental Narrative

Additional Explanations

Significant program services not listed on prior year return Part III line 2

“From 990 part iii: new activity is added”

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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 PART VI 10: A COPY OF THE FORM 990 WAS PROVIDED TO THE BOARD MEMBERS PRIOR TO THE FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 PART VI LINE15: TOP MANAGEMENT COMP WAS COMPARED WITH SIMILAR POSITIONS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990 PART VI LINE15: KEY EMPLOYEES COMP WAS COMPARED WITH SIMILAR POSITIONS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990 PART VI LINE19: THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST
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ReturnHeader/BuildTS02024-10-15 13:58:12Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0VICTORIA SHILLINGTON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0VP
ReturnHeader/BusinessOfficerGrp/PhoneNum06145538513
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Iperc Academy
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0451594865
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RENEE WANG CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02700 SAWBURY BLVD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Columbus
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ReturnHeader/PreparerPersonGrp/PhoneNum06142263827
ReturnHeader/PreparerPersonGrp/PreparationDt02024-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0HUI WANG
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02024-11-15T22:54:09-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,132,585
Liabilities
$1,073,350
Net assets
$59,235
Revenue
$4,741,853
Expenses
$4,682,884
Net income
$58,969
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.56$3.48$0.08$6.48$6.46$0.02
2023Detailed filing. Detailed filing data is available for this year.$1.13$1.07$0.06$4.74$4.68$0.06
2022Detailed filing. Detailed filing data is available for this year.$0.70$0.70$0.00$3.23$3.23$0.00
2021Detailed filing. Detailed filing data is available for this year.$0.99$0.99$0.00$2.29$2.29$0.00