Foundation for the Study of Cycles Inc

EIN 83-2540831 • Floyd, VA

PO Box 177Floyd, VA 24091

Siviq Scores

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

0.00x

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

$500k-$1M nonprofits • Source year 2025

0.00x

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

$500k-$1M nonprofits • Source year 2025

-9.3%

Higher net margin than 26% of similar nonprofits.

$500k-$1M nonprofits • Source year 2025

Higher top officer pay than 58% of similar nonprofits.

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

$500k-$1M nonprofits • Source year 2025

-7.8%

Faster asset growth than 21% of similar nonprofits.

$500k-$1M nonprofits • Annualized from 2024 to 2025

62%

Faster revenue growth than 82% of similar nonprofits.

$500k-$1M nonprofits • Annualized from 2024 to 2025

Balance Sheet

Liabilities / Assets43rd percentile

Assets

Down

$51,914

Down $4,387 (-7.8%) from 2024

Liabilities

Flat

Flat from 2024

Net Assets

Down

$51,914

Down $4,387 (-7.8%) from 2024

Operations

Liabilities / Revenue44th percentile Net Margin26th percentile

Revenue

$543,595

Up $207,362 (+62%) from 2024

Expenses

$594,254

Up $86,126 (+17%) from 2024

Net Income

-$50,659

Up $121,236 (+71%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth21st percentile

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

Highlighted filing

2025

Assets$51,914

Liabilities$0

Net Assets$51,914

Open 2025 Filing

Operations Trend

Revenue Growth82nd percentile

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

Highlighted filing

2025

Revenue$543,595

Expenses$594,254

Net Income-$50,659

Open 2025 Filing

Filings

Most recent year

2025 • Form 990PFDetailed filing. Detailed filing data is available for this year.

Open filing

Assets: $51,914
Liabilities: $0
Net assets: $51,914
Revenue: $543,595
Expenses: $594,254
Net income: -$50,659

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2025Detailed filing. Detailed filing data is available for this year.	$0.52	$0.00	$0.52	$5.44	$5.94	$0.51
2024Detailed filing. Detailed filing data is available for this year.	$0.56	$0.00	$0.56	$3.36	$5.08	$1.72
2023Detailed filing. Detailed filing data is available for this year.	$1.09	$0.00	$1.09	$2.24	$2.17	$0.07
2022Detailed filing. Detailed filing data is available for this year.	$1.02	$0.00	$1.02	$1.32	$1.07	$0.25
2021Detailed filing. Detailed filing data is available for this year.	$0.77	$0.00	$0.77	$1.33	$1.68	$0.34
2020Detailed filing. Detailed filing data is available for this year.	$1.11	$0.00	$1.11	$1.22	$0.98	$0.24
2019Detailed filing. Detailed filing data is available for this year.	$0.87	$0.00	$0.87	$0.92	$0.05	$0.87

Latest Filing Detail

Jump To

Filing Snapshot

Filing Period: Sep 1, 2024 to Aug 31, 2025
Signed: Dec 24, 2025
Return Version: 2024v5.2

Compensation and Service Providers

Top Officer Pay58th percentile

Employees

Name	Title	Full / Part Time	Base	Other	Total
RICHARD SMITH PHD	CEO Secretary Treasurer	PT	$0	-	-
JAKE BERNSTEIN	Board Member	PT	$0	-	-
ANDY PANCHOLI	Board Member	PT	$0	-	-
IAIN MACKAY	Board Member	PT	$0	-	-
LARS VON THIENEN	Board Member	PT	$0	-	-
BILL SARUBBI	Board Member	PT	$0	-	-
BRADLEY ROTTER	Board Member	PT	$0	-	-
RAY TOMES	Board Member	PT	$0	-	-

Filing and Contact Details

Filer

Filer Name: Foundation for the Study of Cycles Inc
EIN: 83-2540831
In Care Of: % RICHARD SMITH
Phone: 3527968860
Address: PO BOX 177, FLOYD, VA 24091

Signing Officer

Name: Richard Smith Phd
Title: President
Phone: 3527968860
Signed: 2025-12-24
Discuss with paid preparer: Yes

Preparer

Firm: Bray & Jacobs CPA
Address: PO BOX 38, Brooksville, FL 34605
Preparer: Timothy Bray CPA
Phone: 3527968860

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IRS990PF/StatementsRegardingActyGrp/IndividualWithBooksNm	0	DR RICHARD SMITH
IRS990PF/StatementsRegardingActyGrp/LegislativePoliticalActyInd	0	false
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/AddressLine1Txt	0	246 E FORT DADE AVENUE
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/CityNm	0	BROOKSVILLE
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/StateAbbreviationCd	0	FL
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/ZIPCd	0	34601
IRS990PF/StatementsRegardingActyGrp/MoreThan100SpentInd	0	false
IRS990PF/StatementsRegardingActyGrp/NewSubstantialContributorsInd	0	true
IRS990PF/StatementsRegardingActyGrp/OrganizationDissolvedEtcInd	0	false
IRS990PF/StatementsRegardingActyGrp/OrgReportOrRegisterStateCd	0	FL
IRS990PF/StatementsRegardingActyGrp/OwnControlledEntityInd	0	false
IRS990PF/StatementsRegardingActyGrp/PhoneNum	0	3527968860
IRS990PF/StatementsRegardingActyGrp/PrivateOperatingFoundationInd	0	false
IRS990PF/StatementsRegardingActyGrp/Section508eRqrSatisfiedInd	0	true
IRS990PF/StatementsRegardingActyGrp/UnrelatedBusIncmOverLimitInd	0	false
IRS990PF/StatementsRegardingActyGrp/WebsiteAddressTxt	0	CYCLES.ORG
IRS990PF/SumOfProgramRelatedInvstGrp/TotalAmt	0	0
IRS990PF/SupplementaryInformationGrp/OnlyContriToPreselectedInd	0	X
IRS990PF/SupplementaryInformationGrp/TotalGrantOrContriApprvFutAmt	0	0
IRS990PF/SupplementaryInformationGrp/TotalGrantOrContriPdDurYrAmt	0	0
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/LoansOrLoanGuaranteesInd	0	false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/PerformanceOfServicesEtcInd	0	false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/PurchaseOfAssetsNonchrtblEOInd	0	false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/ReimbursementArrangementsInd	0	false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/RelationshipsNonchrtblEOInd	0	false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/RentalOfFacilitiesOthAssetsInd	0	false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/SalesOrExchangesOfAssetsInd	0	false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/SharingOfFacilitiesEtcInd	0	false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/TrnsfrOfCashToNonchrtblEOInd	0	false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/TrnsfrOtherAssetNonchrtblEOInd	0	false
IRS990PF/UndistributedIncomeGrp/DistributableAsAdjustedAmt	0	0
IRS990PF/UndistributedIncomeGrp/UndistributedIncomeCYAmt	0	0
LegalFeesSchedule/LegalFeesGrp/AdjustedNetIncomeAmt	0	0
LegalFeesSchedule/LegalFeesGrp/CategoryTxt	0	LEGAL FEES
LegalFeesSchedule/LegalFeesGrp/DisbursementsCharitablePrpsAmt	0	0
LegalFeesSchedule/LegalFeesGrp/LegalFeesAmt	0	450
LegalFeesSchedule/LegalFeesGrp/NetInvestmentIncomeAmt	0	0
OtherAssetsSchedule/OtherAssetsScheduleGrp/BOYBookValueAmt	0	52276
OtherAssetsSchedule/OtherAssetsScheduleGrp/Desc	0	CYCLE DATA
OtherAssetsSchedule/OtherAssetsScheduleGrp/EOYBookValueAmt	0	46625
OtherAssetsSchedule/OtherAssetsScheduleGrp/EOYFMVAmt	0	0
OtherExpensesSchedule/OtherExpensesScheduleGrp/AdjustedNetIncomeAmt	0	0
OtherExpensesSchedule/OtherExpensesScheduleGrp/AdjustedNetIncomeAmt	1	0
OtherExpensesSchedule/OtherExpensesScheduleGrp/AdjustedNetIncomeAmt	2	0
OtherExpensesSchedule/OtherExpensesScheduleGrp/AdjustedNetIncomeAmt	3	0
OtherExpensesSchedule/OtherExpensesScheduleGrp/AdjustedNetIncomeAmt	4	0
OtherExpensesSchedule/OtherExpensesScheduleGrp/AdjustedNetIncomeAmt	5	0
OtherExpensesSchedule/OtherExpensesScheduleGrp/AdjustedNetIncomeAmt	6	0
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc	0	ADVERTISING
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc	1	BANK CHARGES & MERCHANT FEES
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc	2	COMMISSIONS
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc	3	MARKETING & STRATEGIES
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc	4	OFFICE EXPENDITURES & SOFTWARE
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc	5	FSC LIVE
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc	6	SCANNER EXP
OtherExpensesSchedule/OtherExpensesScheduleGrp/DisbursementsCharitablePrpsAmt	0	0
OtherExpensesSchedule/OtherExpensesScheduleGrp/DisbursementsCharitablePrpsAmt	1	0
OtherExpensesSchedule/OtherExpensesScheduleGrp/DisbursementsCharitablePrpsAmt	2	0
OtherExpensesSchedule/OtherExpensesScheduleGrp/DisbursementsCharitablePrpsAmt	3	0
OtherExpensesSchedule/OtherExpensesScheduleGrp/DisbursementsCharitablePrpsAmt	4	0
OtherExpensesSchedule/OtherExpensesScheduleGrp/DisbursementsCharitablePrpsAmt	5	0
OtherExpensesSchedule/OtherExpensesScheduleGrp/DisbursementsCharitablePrpsAmt	6	0
OtherExpensesSchedule/OtherExpensesScheduleGrp/NetInvestmentIncomeAmt	0	0
OtherExpensesSchedule/OtherExpensesScheduleGrp/NetInvestmentIncomeAmt	1	0
OtherExpensesSchedule/OtherExpensesScheduleGrp/NetInvestmentIncomeAmt	2	0
OtherExpensesSchedule/OtherExpensesScheduleGrp/NetInvestmentIncomeAmt	3	0
OtherExpensesSchedule/OtherExpensesScheduleGrp/NetInvestmentIncomeAmt	4	0
OtherExpensesSchedule/OtherExpensesScheduleGrp/NetInvestmentIncomeAmt	5	0
OtherExpensesSchedule/OtherExpensesScheduleGrp/NetInvestmentIncomeAmt	6	0
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt	0	9601
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt	1	19523
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt	2	11780
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt	3	325495
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt	4	10720
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt	5	68017
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt	6	132152
OtherIncreasesSchedule/OtherIncreasesDetail/Amt	0	46272
OtherIncreasesSchedule/OtherIncreasesDetail/Desc	0	ADJUST PRIOR YEAR RE
SubstantialContributorsSch/SubstantialContributorDetail/BusinessName/BusinessNameLine1Txt	0	SMITH SYSTEMS LLC
SubstantialContributorsSch/SubstantialContributorDetail/USAddress/AddressLine1Txt	0	PO BOX 189
SubstantialContributorsSch/SubstantialContributorDetail/USAddress/CityNm	0	BROOKSVILLE
SubstantialContributorsSch/SubstantialContributorDetail/USAddress/StateAbbreviationCd	0	FL
SubstantialContributorsSch/SubstantialContributorDetail/USAddress/ZIPCd	0	34605
ReturnHeader/BuildTS	0	2025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd	0	true
ReturnHeader/BusinessOfficerGrp/PersonNm	0	RICHARD SMITH PHD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt	0	PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum	0	3527968860
ReturnHeader/BusinessOfficerGrp/SignatureDt	0	2025-12-24
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt	0	FOUNDATION FOR THE STUDY OF CYCLES INC
ReturnHeader/Filer/BusinessNameControlTxt	0	FOUN
ReturnHeader/Filer/EIN	0	832540831
ReturnHeader/Filer/InCareOfNm	0	% RICHARD SMITH
ReturnHeader/Filer/PhoneNum	0	3527968860
ReturnHeader/Filer/USAddress/AddressLine1Txt	0	PO BOX 177
ReturnHeader/Filer/USAddress/CityNm	0	FLOYD
ReturnHeader/Filer/USAddress/StateAbbreviationCd	0	VA
ReturnHeader/Filer/USAddress/ZIPCd	0	24091
ReturnHeader/IRSResponsiblePrtyInfoCurrInd	0	true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN	0	850929301
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt	0	Bray & Jacobs CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt	0	PO BOX 38
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm	0	Brooksville
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd	0	FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd	0	34605
ReturnHeader/PreparerPersonGrp/PhoneNum	0	3527968860
ReturnHeader/PreparerPersonGrp/PreparationDt	0	2026-01-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm	0	TIMOTHY BRAY CPA
ReturnHeader/ReturnTs	0	2026-01-06T16:09:57-05:00
ReturnHeader/ReturnTypeCd	0	990PF
ReturnHeader/TaxPeriodBeginDt	0	2024-09-01
ReturnHeader/TaxPeriodEndDt	0	2025-08-31
ReturnHeader/TaxYr	0	2024

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