Civic Intelligence

Objective Standard Institute

990 • Fiscal year 2019 • EIN 84-3575279

Jan 01, 2019 to Dec 31, 2019 • Filed on Jun 15, 2020

Organization ProfileWWW.OBJECTIVESTANDARD.ORG
PO Box 5274Glen Allen, VA 23058

(949) 485-1911

Siviq Scores

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

Liabilities / Assets

57th percentile

0.00x

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

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

57th percentile

0.00x

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

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

97th percentile

80%

Higher net margin than 97% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

79th percentile

$5,417

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 6.0% of source-year revenue.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2019

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2019

Balance Sheet
Liabilities / Assets57th percentile

Assets

$71,613

No earlier filing loaded for comparison.

Net Assets

$71,613

No earlier filing loaded for comparison.

Liabilities

$0

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue57th percentileNet Margin97th percentile

Revenue

$90,000

No earlier filing loaded for comparison.

Expenses

$18,387

No earlier filing loaded for comparison.

Net Income

$71,613

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

$15M$10M$5.0M$0Assets 2019: $71,613Liabilities 2019: $0Net Assets 2019: $71,6132019Assets 2020: $1,566,078Liabilities 2020: $3,375Net Assets 2020: $1,562,7032020Assets 2021: $8,802,040Liabilities 2021: $64,853Net Assets 2021: $8,737,1872021Assets 2022: $5,993,278Liabilities 2022: $51,855Net Assets 2022: $5,941,4232022Assets 2023: $6,198,681Liabilities 2023: $49,683Net Assets 2023: $6,148,9982023Assets 2024: $12,020,080Liabilities 2024: $22,866Net Assets 2024: $11,997,2142024

Highlighted filing

2019

Assets$71,613
Liabilities$0
Net Assets$71,613
Open 2019 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$10M$5.0M$0-$5.0MRevenue 2019: $90,000Expenses 2019: $18,387Net Income 2019: $71,6132019Revenue 2020: $1,891,274Expenses 2020: $400,184Net Income 2020: $1,491,0902020Revenue 2021: $6,587,747Expenses 2021: $815,390Net Income 2021: $5,772,3572021Revenue 2022: $372,964Expenses 2022: $1,298,900Net Income 2022: -$925,9362022Revenue 2023: $422,067Expenses 2023: $2,003,595Net Income 2023: -$1,581,5282023Revenue 2024: $6,202,937Expenses 2024: $1,937,649Net Income 2024: $4,265,2882024

Highlighted filing

2019

Revenue$90,000
Expenses$18,387
Net Income$71,613
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Jun 15, 2020
Return Version
2019v5.1
Gross Receipts
$90,000
Mission and Program Overview

Mission

The objective standard institute was created to provide education forums to young professionals and students, to provide the principles of objectivism and its life-serving philosphy. It creates a philosophy for achieving personal happiness, creating win-win relationships, and supporting freedom on solid ground through online courses, in-person workshops, multi-day conferences and educational podcasts.

Osi is dedicated to teaching the rising generation about the importance of philosophy, the principles of ayn rand's objectivism, and related ideas for acheiving personal happiness, creating win-win relationships, and supporting freedom on solid ground.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts-$71,613-
Rtn Earn Endowment Incm Other Fnds$0$71,613▲ $71,613
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$0$71,613▲ $71,613
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$0$71,613▲ $71,613
Total Liabilities and Net Assets / Fund Balance$0$71,613▲ $71,613
Compensation and Service Providers
Top Officer Pay79th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Sarah BiddlePresident & SecretaryFT$5,417$5,417
Craig BiddleTreasurerFT$3,583$3,583
Revenue and Support

Revenue Composition

Contributions and Grants
$90,000
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$90,000
Change in Net Assets
$71,613
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$17,145
Other Expenses$1,242
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees-$12,333-$12,333
Comp Disqual Persons-$3,750-$3,750
Payroll Taxes-$1,062-$1,062
Fees for Services Other-$640-$640
Other Expenses-$2-$2
Total Functional Expenses$0$18,387$0$18,387
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
Yes
Backup withholding compliance
Yes
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
No
Other officer compensation reviewed
No
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, Part VI, Section A, Line 2

“Craig biddle and sarah biddle are married.”

Form 990, Part VI, Section B, Line 11B

“Completed 990 is reviewed at a board meeting.”

Form 990, Part VI, Section B, Line 12C

“The president reviews the annual disclosures on a yearly basis.”

Form 990, Part VI, Section B, Line 15

“Compensation is reviewed and approved by the board of directors.”

Form 990, Part VI, Section C, Line 18

“Form 990 is made available to the public upon request.”

Form 990, Part VI, Section C, Line 19

“Governing documents, conflict of interest policy and financial statements are made available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Objective Standard Institute
EIN
84-3575279
Phone
9494851911
Address
PO BOX 5274, GLEN ALLEN, VA 23058

Signing Officer

Name
Craig Biddle
Title
President
Phone
9494851911
Signed
2020-06-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sarah Biddle
Formed
2019
Legal Domicile
Va
Voting Board Members
3
Independent Board Members
3
Employees
4
Volunteers
0

Preparer

Firm
Esmond & Associates Inc
Address
23901 CALABASAS RD 1010, CALABASAS, CA 91302
Preparer
Lenny Esmond CPA
Phone
8186102900
Raw XML Appendix286 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.

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IRS990/ActivityOrMissionDesc0OSI IS DEDICATED TO TEACHING THE RISING GENERATION ABOUT THE IMPORTANCE OF PHILOSOPHY, THE PRINCIPLES OF AYN RAND'S OBJECTIVISM, AND RELATED IDEAS FOR ACHEIVING PERSONAL HAPPINESS, CREATING WIN-WIN RELATIONSHIPS, AND SUPPORTING FREEDOM ON SOLID GROUND.
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IRS990/MissionDesc0THE OBJECTIVE STANDARD INSTITUTE WAS CREATED TO PROVIDE EDUCATION FORUMS TO YOUNG PROFESSIONALS AND STUDENTS, TO PROVIDE THE PRINCIPLES OF OBJECTIVISM AND ITS LIFE-SERVING PHILOSPHY. IT CREATES A PHILOSOPHY FOR ACHIEVING PERSONAL HAPPINESS, CREATING WIN-WIN RELATIONSHIPS, AND SUPPORTING FREEDOM ON SOLID GROUND THROUGH ONLINE COURSES, IN-PERSON WORKSHOPS, MULTI-DAY CONFERENCES AND EDUCATIONAL PODCASTS.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CRAIG BIDDLE AND SARAH BIDDLE ARE MARRIED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1COMPLETED 990 IS REVIEWED AT A BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE PRESIDENT REVIEWS THE ANNUAL DISCLOSURES ON A YEARLY BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FORM 990 IS MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
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ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LENNY ESMOND CPA
ReturnHeader/ReturnTs02020-07-02T15:43:01-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-11-04
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$71,613
Liabilities
$0
Net assets
$71,613
Revenue
$90,000
Expenses
$18,387
Net income
$71,613
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.0$0.02$12.0$6.20$1.94$4.27
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.20$0.05$6.15$0.42$2.00$1.58
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.99$0.05$5.94$0.37$1.30$0.93
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.80$0.06$8.74$6.59$0.82$5.77
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.57$0.00$1.56$1.89$0.40$1.49
2019Detailed filing. Detailed filing data is available for this year.$0.07$0.00$0.07$0.09$0.02$0.07