Civic Intelligence

Pacific Journal of Mathematics

EIN 94-1401652 • 501(c)3 • Berkeley, CA

Profile

Education in the field of advanced mathematics.

PO Box 4163Berkeley, CA 94704

n/A

Siviq Scores

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

Liabilities / Assets

33rd percentile

0.00x

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

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

35th percentile

0.00x

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

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

4th percentile

-105%

Higher net margin than 4% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

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

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

16th percentile

-16%

Faster asset growth than 16% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

5th percentile

-54%

Faster revenue growth than 5% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Down

$802,682

Down $150,929 (-16%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$802,682

Down $150,929 (-16%) from 2023

Revenue

Down

$144,121

Down $171,554 (-54%) from 2023

Expenses

Up

$295,050

Up $61,721 (+26%) from 2023

Net Income

Down

-$150,929

Down $233,275 (-283%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $1,023,701Liabilities 2011: $0Net Assets 2011: $1,023,7012011Assets 2012: $1,049,188Liabilities 2012: $0Net Assets 2012: $1,049,1882012Assets 2013: $1,211,591Liabilities 2013: $0Net Assets 2013: $1,211,5912013Assets 2014: $1,107,174Liabilities 2014: $0Net Assets 2014: $1,107,1742014Assets 2015: $925,299Liabilities 2015: $0Net Assets 2015: $925,2992015Assets 2016: $877,319Liabilities 2016: $0Net Assets 2016: $877,3192016Assets 2017: $754,997Liabilities 2017: $0Net Assets 2017: $754,9972017Assets 2018: $696,387Liabilities 2018: $0Net Assets 2018: $696,3872018Assets 2019: $688,184Liabilities 2019: $0Net Assets 2019: $688,1842019Assets 2020: $1,030,011Liabilities 2020: $0Net Assets 2020: $1,030,0112020Assets 2021: $937,957Liabilities 2021: $0Net Assets 2021: $937,9572021Assets 2022: $871,265Liabilities 2022: $0Net Assets 2022: $871,2652022Assets 2023: $953,611Liabilities 2023: $0Net Assets 2023: $953,6112023Assets 2024: $802,682Liabilities 2024: $0Net Assets 2024: $802,6822024

Highlighted filing

2024

Assets$802,682
Liabilities$0
Net Assets$802,682

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $375,123Expenses 2011: $382,168Net Income 2011: -$7,0452011Revenue 2012: $406,543Expenses 2012: $381,056Net Income 2012: $25,4872012Revenue 2013: $550,057Expenses 2013: $387,654Net Income 2013: $162,4032013Revenue 2014: $284,929Expenses 2014: $389,346Net Income 2014: -$104,4172014Revenue 2015: $454,483Expenses 2015: $636,358Net Income 2015: -$181,8752015Revenue 2016: $339,310Expenses 2016: $387,290Net Income 2016: -$47,9802016Revenue 2017: $439,148Expenses 2017: $561,470Net Income 2017: -$122,3222017Revenue 2018: $339,839Expenses 2018: $398,449Net Income 2018: -$58,6102018Revenue 2019: $357,391Expenses 2019: $365,594Net Income 2019: -$8,2032019Revenue 2020: $543,213Expenses 2020: $201,386Net Income 2020: $341,8272020Revenue 2021: $321,138Expenses 2021: $413,192Net Income 2021: -$92,0542021Revenue 2022: $298,975Expenses 2022: $365,667Net Income 2022: -$66,6922022Revenue 2023: $315,675Expenses 2023: $233,329Net Income 2023: $82,3462023Revenue 2024: $144,121Expenses 2024: $295,050Net Income 2024: -$150,9292024

Highlighted filing

2024

Revenue$144,121
Expenses$295,050
Net Income-$150,929

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.80$0.00$0.80$0.14$0.30$0.15
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.95$0.00$0.95$0.32$0.23$0.08
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.87$0.00$0.87$0.30$0.37$0.07
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.94$0.00$0.94$0.32$0.41$0.09
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.03$0.00$1.03$0.54$0.20$0.34
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.69$0.00$0.69$0.36$0.37$0.01
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.70$0.00$0.70$0.34$0.40$0.06
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.75$0.00$0.75$0.44$0.56$0.12
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.88$0.00$0.88$0.34$0.39$0.05
2015Summary only. Only limited summary data is available for this year.$0.93$0.00$0.93$0.45$0.64$0.18
2014Summary only. Only limited summary data is available for this year.$1.11$0.00$1.11$0.28$0.39$0.10
2013Summary only. Only limited summary data is available for this year.$1.21$0.00$1.21$0.55$0.39$0.16
2012Summary only. Only limited summary data is available for this year.$1.05$0.00$1.05$0.41$0.38$0.03
2011Summary only. Only limited summary data is available for this year.$1.02$0.00$1.02$0.38$0.38$0.01
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2018 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
May 6, 2019
Return Version
2018v3.1
Gross Receipts
$382,482
Mission and Program Overview

Mission

Education in the field of advanced mathematics.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$754,997$696,387▼ $58,610
Investments in Publicly Traded Securities$498,476$473,143▼ $25,333
Savings and Temporary Cash Investments$218,709$185,432▼ $33,277
Cash and Non-Interest-Bearing Accounts-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$754,997$696,387▼ $58,610
Other Assets Total$37,812$37,812→ $0
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$754,997$696,387▼ $58,610
Total Liabilities and Net Assets / Fund Balance$754,997$696,387▼ $58,610

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$1,206$1,206
Other Assets Org$37,812--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Prof Robert BrownPresident
Prof Robert FinnVice President
Prof Kenneth MillettSecretary
Prof Ronald J SternTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Math Sciences PublishersPrintingDEPT OF MATHS U OF CA, Berkeley, CA 94720$358,392
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$290,155
Investment Income
$49,684
Other Revenue
$0
Change in Net Assets
$-58,610
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$398,449
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$35,500--$35,500
Fees for Services Accounting-$3,285-$3,285
Conferences and Meetings$880--$880
Other Expenses$358,392$132-$132
Total Functional Expenses$394,772$3,677$0$398,449
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
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 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, Line 9: Officer, Director, Trustee, Key Employee Mailing Address

Prof. Robert finndepartment of mathematicsstanford universitystanford, ca 94305prof. Kenneth millettdepartment of mathematicsu.c. Santa barbarasanta barbara, ca 93106prof. Robert browndepartment of mathematicsu.c. Los angeleslos angeles, ca 90095

Form 990, Part VI, Line 11B: Form 990 Review Process

A delegated officer communicates with the preparer and reviews the form before the filing, and reports to the governing body.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

The organization regularly updates its policy and the governing board members regularly update signed statements pertaining to the compliance of the policy.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

The organization's governing documents, policies and financial statements are available to the general public upon request.

Filing and Contact Details

Filer

Filer Name
Pacific Journal of Mathematics
EIN
94-1401652
Phone
9498241823
Address
PO Box 4163, BERKELEY, CA 94704

Signing Officer

Name
Prof Ronald J Stern
Title
Treasurer
Signed
2019-05-06
Discuss with paid preparer
Yes

Organization Details

Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
18

Preparer

Firm
Ray C Chan CPA
Address
2400 22nd Street Suite 100, Sacramento, CA 95818
Preparer
Ray C Chan
Phone
9164213388
Raw XML Appendix394 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
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IRS990/Form990PartVIISectionAGrp/OfficerInd3X
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
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IRS990/Form990PartVIISectionAGrp/TitleTxt2Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt3President
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01582513
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PROF. ROBERT FINNDEPARTMENT OF MATHEMATICSSTANFORD UNIVERSITYSTANFORD, CA 94305PROF. KENNETH MILLETTDEPARTMENT OF MATHEMATICSU.C. SANTA BARBARASANTA BARBARA, CA 93106PROF. ROBERT BROWNDEPARTMENT OF MATHEMATICSU.C. LOS ANGELESLOS ANGELES, CA 90095
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A DELEGATED OFFICER COMMUNICATES WITH THE PREPARER AND REVIEWS THE FORM BEFORE THE FILING, AND REPORTS TO THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION REGULARLY UPDATES ITS POLICY AND THE GOVERNING BOARD MEMBERS REGULARLY UPDATE SIGNED STATEMENTS PERTAINING TO THE COMPLIANCE OF THE POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION'S GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 9: Officer, Director, Trustee, Key Employee Mailing Address
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990/TotalAssetsGrp/EOYAmt0696387
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IRS990/TotalLiabilitiesEOYAmt00
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IRS990/TotalLiabilitiesGrp/EOYAmt00
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0696387
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IRS990/TotalProgramServiceRevenueAmt0290155
IRS990/TotalRevenueGrp/ExclusionAmt049684
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0290155
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0339839
IRS990/TotalVolunteersCnt018
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0754997
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0696387
IRS990/TravelGrp/TotalAmt00
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO Box 4163
IRS990/USAddress/CityNm0BERKELEY
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd0947040163
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IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0PROF RONALD J STERN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-05-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PACIFIC JOURNAL OF MATHEMATICS
ReturnHeader/Filer/BusinessNameControlTxt0PACI
ReturnHeader/Filer/EIN0941401652
ReturnHeader/Filer/PhoneNum09498241823
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 4163
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ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0264040483
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RAY C CHAN CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02400 22nd Street Suite 100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Sacramento
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd095818
ReturnHeader/PreparerPersonGrp/PhoneNum09164213388
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RAY C CHAN
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02019-05-13T08:43:57-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

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