Civic Intelligence

Sutherland Cranial Teaching Foundation

990 • Fiscal year 2023 • EIN 84-6022941

Jan 01, 2023 to Dec 31, 2023 • Filed on Aug 19, 2024

3500 Whip Poor Will LaneAppleton, WI 54915

(859) 274-9519

Siviq Scores

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

Liabilities / Assets

27th percentile

0.00x

Higher debt load relative to assets than 27% of similar nonprofits.

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

Liabilities / Revenue

38th percentile

0.04x

Higher debt load relative to revenue than 38% of similar nonprofits.

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

Net Margin

26th percentile

-7.5%

Higher net margin than 26% of similar nonprofits.

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

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

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

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

Asset Growth

64th percentile

10%

Faster asset growth than 64% of similar nonprofits.

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

Revenue Growth

73rd percentile

28%

Faster revenue growth than 73% of similar nonprofits.

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

Assets

Flat

$1,272,173

Flat from 2023

Net Assets

Flat

$1,265,840

Flat from 2023

Liabilities

Flat

$6,333

Flat from 2023

Revenue

Flat

$167,947

Flat from 2023

Expenses

Flat

$180,577

Flat from 2023

Net Income

Flat

-$12,630

Flat from 2023

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $1,207,761Liabilities 2011: $1,495Net Assets 2011: $1,206,2662011Assets 2012: $1,317,721Liabilities 2012: $1,495Net Assets 2012: $1,316,2262012Assets 2013: $1,315,540Liabilities 2013: $1,619Net Assets 2013: $1,313,9212013Assets 2014: $1,129,144Liabilities 2014: $6,128Net Assets 2014: $1,123,0162014Assets 2015: $1,133,994Liabilities 2015: $603Net Assets 2015: $1,133,3912015Assets 2016: $1,136,153Liabilities 2016: $1,066Net Assets 2016: $1,135,0872016Assets 2017: $1,128,282Liabilities 2017: $1,549Net Assets 2017: $1,126,7332017Assets 2018: $1,154,291Liabilities 2018: $1,404Net Assets 2018: $1,152,8872018Assets 2019: $1,209,184Liabilities 2019: $0Net Assets 2019: $1,209,1842019Assets 2020: $1,371,159Liabilities 2020: $119Net Assets 2020: $1,371,0402020Assets 2021: $1,428,286Liabilities 2021: $477Net Assets 2021: $1,427,8092021Assets 2022: $1,152,510Liabilities 2022: $652Net Assets 2022: $1,151,8582022Assets 2023: $1,272,173Liabilities 2023: $6,333Net Assets 2023: $1,265,8402023Assets 2023: $1,272,173Liabilities 2023: $6,333Net Assets 2023: $1,265,8402023Assets 2024: $1,361,418Liabilities 2024: $643Net Assets 2024: $1,360,7752024

Highlighted filing

2023

Assets$1,272,173
Liabilities$6,333
Net Assets$1,265,840

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2011: $170,374Expenses 2011: $145,220Net Income 2011: $25,1542011Revenue 2012: $237,614Expenses 2012: $127,654Net Income 2012: $109,9602012Revenue 2013: $127,105Expenses 2013: $129,410Net Income 2013: -$2,3052013Revenue 2014: $174,664Expenses 2014: $156,228Net Income 2014: $18,4362014Revenue 2015: $187,863Expenses 2015: $177,488Net Income 2015: $10,3752015Revenue 2016: $163,102Expenses 2016: $161,406Net Income 2016: $1,6962016Revenue 2017: $182,442Expenses 2017: $190,796Net Income 2017: -$8,3542017Revenue 2018: $214,012Expenses 2018: $187,858Net Income 2018: $26,1542018Revenue 2019: $221,577Expenses 2019: $165,280Net Income 2019: $56,2972019Revenue 2020: $62,953Expenses 2020: $61,986Net Income 2020: $9672020Revenue 2021: $158,635Expenses 2021: $162,651Net Income 2021: -$4,0162021Revenue 2022: $131,656Expenses 2022: $167,754Net Income 2022: -$36,0982022Revenue 2023: $167,947Expenses 2023: $180,577Net Income 2023: -$12,6302023Revenue 2023: $167,947Expenses 2023: $180,577Net Income 2023: -$12,6302023Revenue 2024: $308,308Expenses 2024: $194,931Net Income 2024: $113,3772024

Highlighted filing

2023

Revenue$167,947
Expenses$180,577
Net Income-$12,630
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Aug 19, 2024
Return Version
2023v5.1
Gross Receipts
$210,895
Mission and Program Overview

Mission

The purpose of the organization is to further promote and teach the methods and techniques established by dr. Sutherland. The organization has training courses and published books used to teach and train other doctors in these methods.

To establish the principles of osteopathy in the cranial field as conceived and developed by william garner sutherland, to disseminate a general knowledge of these principles and the therapeutic indication for this approach to treatment, to encourage and assist physicians in osteopathy, and to stimulate continued study and greater proficiency on the part of those practicing osteopathy in the cranial field.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,151,858$1,265,840▲ $113,982
Investments in Publicly Traded Securities$1,141,671$1,259,634▲ $117,963
Savings and Temporary Cash Investments$6,362$12,419▲ $6,057
Cash and Non-Interest-Bearing Accounts$4,477--
Accounts Receivable-$120-
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$1,152,510$1,272,173▲ $119,663
Liabilities
Accounts Payable and Accrued Expenses$652$6,333▲ $5,681
Total Liabilities$652$6,333▲ $5,681
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,151,858$1,265,840▲ $113,982
Total Liabilities and Net Assets / Fund Balance$1,152,510$1,272,173▲ $119,663
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$1,000
Program Service Revenue
$134,755
Investment Income
$32,192
Other Revenue
$0
All Other Contributions
$1,000
Change in Net Assets
$-12,630
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$153,611
Salaries, Compensation, and Employee Benefits$26,966
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$107,337--$107,337
Other Salaries and Wages$17,535$7,515-$25,050
Office Expenses$9,848$4,851-$14,699
Fees for Service Investment Mgmnt Fees-$10,813-$10,813
Information Technology-$6,723-$6,723
Fees for Services Accounting-$5,773-$5,773
Travel$3,190$1,571-$4,761
Payroll Taxes$1,341$575-$1,916
Insurance-$857-$857
Fees for Services Other$518--$518
Advertising$479--$479
Other Expenses$255$352-$255
Total Functional Expenses$141,547$39,030$0$180,577
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
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
No
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 8B

No committees act on behalf of the governing body.

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

The form 990 is reviewed by the treasurer and shared with the rest of the executive committee.

Form 990, Part VI, Section C, Line 19

All governing documents, financial statements and copies of form 990, are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Sutherland Cranial Teaching Foundation
EIN
84-6022941
Phone
8592749519
Address
3500 WHIP POOR WILL LANE, APPLETON, WI 54915

Signing Officer

Name
Kathleen J Meyer Do
Title
Treasurer
Phone
8592749519
Signed
2024-08-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kathleen J Meyer Do
Formed
1953
Legal Domicile
Co
Voting Board Members
10
Independent Board Members
10
Employees
1
Volunteers
20

Preparer

Firm
Cliftonlarsonallen Llp
Address
200 EAST WASHINGTON STREET, APPLETON, WI 54911-5481
Preparer
Michael Vandenhogen
Phone
9207318111
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IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt01265840
IRS990/SavingsAndTempCashInvstGrp/BOYAmt06362
IRS990/SavingsAndTempCashInvstGrp/EOYAmt012419
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt01000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt01000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt01300
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt01440
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt04740
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt032808
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt027970
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt026451
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt024142
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt029309
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0140680
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0134755
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt094085
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt093363
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt018747
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0143922
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0484872
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt032808
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt027970
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt026451
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt024142
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt029309
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0140680
IRS990ScheduleA/InvestmentIncomeCYPct00.22320
IRS990ScheduleA/InvestmentIncomePYPct00.22050
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.77540
IRS990ScheduleA/PublicSupportPY509Pct00.77810
IRS990ScheduleA/PublicSupportTotal509Amt0488732
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt0880
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt0880
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt0880
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt0880
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0135755
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt095085
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt093363
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt020047
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0145362
IRS990ScheduleA/Total509Grp/TotalAmt0489612
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0168563
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0123055
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0119814
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt044189
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0174671
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0630292
IRS990/ScheduleBRequiredInd00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO COMMITTEES ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS REVIEWED BY THE TREASURER AND SHARED WITH THE REST OF THE EXECUTIVE COMMITTEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND COPIES OF FORM 990, ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01152510
IRS990/TotalAssetsEOYAmt01272173
IRS990/TotalAssetsGrp/BOYAmt01152510
IRS990/TotalAssetsGrp/EOYAmt01272173
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01000
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt039030
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0141547
IRS990/TotalFunctionalExpensesGrp/TotalAmt0180577
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0652
IRS990/TotalLiabilitiesEOYAmt06333
IRS990/TotalLiabilitiesGrp/BOYAmt0652
IRS990/TotalLiabilitiesGrp/EOYAmt06333
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01151858
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01265840
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0141547
IRS990/TotalProgramServiceRevenueAmt0134755
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt032192
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0134755
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0167947
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01152510
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01272173
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt01571
IRS990/TravelGrp/ProgramServicesAmt03190
IRS990/TravelGrp/TotalAmt04761
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03500 WHIP POOR WILL LANE
IRS990/USAddress/CityNm0APPLETON
IRS990/USAddress/StateAbbreviationCd0WI
IRS990/USAddress/ZIPCd054915
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0WWW.SCTF.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02024-08-08 14:25:15Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0KATHLEEN J MEYER DO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08592749519
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-08-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SUTHERLAND CRANIAL TEACHING FOUNDATION
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0INC
ReturnHeader/Filer/BusinessNameControlTxt0SUTH
ReturnHeader/Filer/EIN0846022941
ReturnHeader/Filer/PhoneNum08592749519
ReturnHeader/Filer/USAddress/AddressLine1Txt03500 WHIP POOR WILL LANE
ReturnHeader/Filer/USAddress/CityNm0APPLETON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WI
ReturnHeader/Filer/USAddress/ZIPCd054915
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0410746749
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CLIFTONLARSONALLEN LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0200 EAST WASHINGTON STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0APPLETON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WI

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.36$0.00$1.36$0.31$0.19$0.11
2023Detailed filing. Detailed filing data is available for this year.$1.27$0.01$1.27$0.17$0.18$0.01
2023Summary only. Only limited summary data is available for this year.$1.27$0.01$1.27$0.17$0.18$0.01
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.15$0.00$1.15$0.13$0.17$0.04
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.43$0.00$1.43$0.16$0.16$0.00
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.37$0.00$1.37$0.06$0.06$0.00
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.21$0.00$1.21$0.22$0.17$0.06
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.15$0.00$1.15$0.21$0.19$0.03
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.13$0.00$1.13$0.18$0.19$0.01
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.14$0.00$1.14$0.16$0.16$0.00
2015Detailed filing. Detailed filing data is available for this year.$1.13$0.00$1.13$0.19$0.18$0.01
2014Summary only. Only limited summary data is available for this year.$1.13$0.01$1.12$0.17$0.16$0.02
2013Summary only. Only limited summary data is available for this year.$1.32$0.00$1.31$0.13$0.13$0.00
2012Summary only. Only limited summary data is available for this year.$1.32$0.00$1.32$0.24$0.13$0.11
2011Summary only. Only limited summary data is available for this year.$1.21$0.00$1.21$0.17$0.15$0.03