Civic Intelligence

Community Partners International

990 • Fiscal year 2017 • EIN 94-3375666

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 12, 2018

2560 Ninth StreetBerkeley, CA 94710

(510) 225-9676

Siviq Scores

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

Liabilities / Assets

37th percentile

0.08x

Higher debt load relative to assets than 37% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Liabilities / Revenue

23rd percentile

0.05x

Higher debt load relative to revenue than 23% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Net Margin

85th percentile

32%

Higher net margin than 85% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Top Officer Pay

56th percentile

$133,123

Higher top officer pay than 56% of similar nonprofits.

Top officer pay equals 1.5% of source-year revenue.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Asset Growth

96th percentile

101%

Faster asset growth than 96% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Revenue Growth

93rd percentile

105%

Faster revenue growth than 93% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Assets

Up

$5,696,214

Up $2,868,587 (+101%) from 2016

Net Assets

Up

$5,260,787

Up $2,793,253 (+113%) from 2016

Liabilities

Up

$435,427

Up $75,334 (+21%) from 2016

Revenue

Up

$8,793,401

Up $4,511,590 (+105%) from 2016

Expenses

Up

$6,000,148

Up $1,762,908 (+42%) from 2016

Net Income

Up

$2,793,253

Up $2,748,682 (+6167%) from 2016

Historical Trend

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0Assets 2011: $2,862,709Liabilities 2011: $62,644Net Assets 2011: $2,800,0652011Assets 2012: $1,467,013Liabilities 2012: $19,631Net Assets 2012: $1,447,3822012Assets 2013: $2,268,449Liabilities 2013: $140,810Net Assets 2013: $2,127,6392013Assets 2014: $3,546,608Liabilities 2014: $127,554Net Assets 2014: $3,419,0542014Assets 2015: $2,543,102Liabilities 2015: $120,139Net Assets 2015: $2,422,9632015Assets 2016: $2,827,627Liabilities 2016: $360,093Net Assets 2016: $2,467,5342016Assets 2017: $5,696,214Liabilities 2017: $435,427Net Assets 2017: $5,260,7872017Assets 2018: $6,228,928Liabilities 2018: $2,102,335Net Assets 2018: $4,126,5932018Assets 2019: $8,449,316Liabilities 2019: $4,847,408Net Assets 2019: $3,601,9082019Assets 2020: $10,774,660Liabilities 2020: $4,724,092Net Assets 2020: $6,050,5682020Assets 2021: $12,399,466Liabilities 2021: $3,681,560Net Assets 2021: $8,717,9062021Assets 2022: $17,336,782Liabilities 2022: $7,801,488Net Assets 2022: $9,535,2942022Assets 2023: $16,740,530Liabilities 2023: $8,256,663Net Assets 2023: $8,483,8672023Assets 2024: $16,433,387Liabilities 2024: $7,844,020Net Assets 2024: $8,589,3672024

Highlighted filing

2017

Assets$5,696,214
Liabilities$435,427
Net Assets$5,260,787

Operations Trend

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

$60M$40M$20M$0-$20MRevenue 2011: $4,270,725Expenses 2011: $3,562,702Net Income 2011: $708,0232011Expenses 2012: $3,943,1012012Revenue 2013: $3,356,992Expenses 2013: $2,676,735Net Income 2013: $680,2572013Revenue 2014: $4,359,348Expenses 2014: $3,064,608Net Income 2014: $1,294,7402014Revenue 2015: $2,407,453Expenses 2015: $3,406,869Net Income 2015: -$999,4162015Revenue 2016: $4,281,811Expenses 2016: $4,237,240Net Income 2016: $44,5712016Revenue 2017: $8,793,401Expenses 2017: $6,000,148Net Income 2017: $2,793,2532017Revenue 2018: $10,422,916Expenses 2018: $11,557,110Net Income 2018: -$1,134,1942018Revenue 2019: $11,711,400Expenses 2019: $11,966,047Net Income 2019: -$254,6472019Revenue 2020: $14,753,472Expenses 2020: $12,304,812Net Income 2020: $2,448,6602020Revenue 2021: $24,298,067Expenses 2021: $21,630,729Net Income 2021: $2,667,3382021Revenue 2022: $28,514,688Expenses 2022: $27,697,300Net Income 2022: $817,3882022Revenue 2023: $35,089,336Expenses 2023: $36,140,763Net Income 2023: -$1,051,4272023Revenue 2024: $48,016,533Expenses 2024: $48,095,130Net Income 2024: -$78,5972024

Highlighted filing

2017

Revenue$8,793,401
Expenses$6,000,148
Net Income$2,793,253
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 12, 2018
Return Version
2017v2.2
Gross Receipts
$8,793,401
Mission and Program Overview

Mission

Community partners international works in partnership with local community-based organizations (cbos) in myanmar and along its borders and this is the core of our work. Together with local partners, we listen to local voices, build local capacity and support basic needs. Our long-term relationships develop the trust and experience vital to positive lasting change, and our extensive network encompasses diverse ethnicities, religions and languages.

Community Partners International works with local partners to improve health and education through community-driven development led by and for the people of Myanmar.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,116,218$2,016,737▲ $900,519
Cash and Non-Interest-Bearing Accounts$773,002$1,754,738▲ $981,736
Pledges and Grants Receivable$527,887$952,627▲ $424,740
Prepaid Expenses and Deferred Charges$289,915$835,618▲ $545,703
Other Notes and Loans Receivable, Net$120,205$136,494▲ $16,289
Land, Buildings, and Equipment, Net$400$0▼ $400
Accounts Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$2,827,627$5,696,214▲ $2,868,587
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$186,678$346,606▲ $159,928
Other Liabilities$173,415$88,821▼ $84,594
Total Liabilities$360,093$435,427▲ $75,334
Net Assets / Fund Balance
Temporarily Rstr Net Assets$1,111,401$2,648,592▲ $1,537,191
Unrestricted Net Assets$1,356,133$2,612,195▲ $1,256,062
Total Net Assets Fund Balance$2,467,534$5,260,787▲ $2,793,253
Total Liabilities and Net Assets / Fund Balance$2,827,627$5,696,214▲ $2,868,587

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$15,887$15,887
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dr Si Thura MPHExec DirectorFT$112,885$20,238$133,123
Sandee PyneCEOFT$124,656-$124,656
Sai Woon TipFinance DirectorFT$66,230$11,900$78,130

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$2,895,550
Program Service Revenue
$5,868,932
Investment Income
$761
Other Revenue
$28,158
All Other Contributions
$2,895,550
Change in Net Assets
$2,793,253

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table10$63,377Fair Market Value (FMV)
Total Noncash Contributions10$63,377-

Audited Revenue Reconciliation

Revenue per Audited Statements
$8,793,401
Total Revenue per Audited Statements
$8,793,401
Total Revenue per Form 990
$8,793,401
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$2,661,107
Salaries, Compensation, and Employee Benefits$1,745,079
Other Expenses$1,593,962
Total Fundraising Expense$162,344
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$2,380,688--$2,380,688
Other Salaries and Wages$954,017$199,074$59,716$1,212,807
Other Employee Benefits$263,635$53,107$14,919$331,661
Travel$268,233$43,950$7,894$320,077
Fees for Services Other$167,733$102,513$37,990$308,236
Grants to Domestic Orgs$280,419--$280,419
Current Officers, Directors, Trustees, and Key Employees$152,414$23,805$2,896$179,115
Occupancy$137,491$24,417$11,757$173,665
Payroll Taxes$17,087$3,442$967$21,496
Other Expenses$73,553$4,127$7,568$7,568
Depreciation Depletion-$400-$400
Total Functional Expenses$5,359,186$478,618$162,344$6,000,148

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$6,000,148
Total Expenses per Audited Statements$6,000,148
Total Expenses per Form 990$6,000,148
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
University of MarylandBaltimore, MD501c3-$280,419

International Summary

Offices
3
Employees
109
Spending
$2,380,687

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
MyanmarHealth Care/EducationHealth Programs1103$2,152,331
ThailandHealth Care/EducationHealth Programs15$188,206
BangladeshHealth Care/EducationHealth Programs11$40,150
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Grants payable$88,821
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
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, Part VI, Line 11B: Form 990 Review Process

Form 990 is prepared by an outside tax professional. The form is then reviewed bythe organization's management, audit committee, and the u.s. Director. This group of individuals then discusses the contents of the return with the outside tax professional. After a full review, the final version of the tax return is provided to all members of the organization's voting body. A representative of management authorizes the final form 990 which is then e-filed with the internal revenue service.

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

Members of the board of directors review all potential conflicts of interest atleast annually. All personnel and board members are required to disclose (inwriting) potential conflicts and any related party affiliations. Loans between theorganization and members of management and the board are strictly prohibited. Theorganization seeks full transparency on all relationships. Any potential conflicts (in fact or appearance) are discussed openly and resolved in accordance with the organization's policies and procedures.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

MEMBERS OF THE BOARD OF DIRECTORS REVIEW THE COMPENSATION OF ALL HIGH-LEVEL PERSONNEL PERIODICALLY IN ACCORDANCE WITH IRS RULES AND REGULATIONS. EFFORTS ARE MADE TO SECURE COMPENSATION DATA FROM INDUSTRY SOURCES IN ORDER TO DETERMINE COMPETITIVENESS AND APPROPRIATENESS OF SALARIES. The Organization does not have any top management members with a salary in excess of $150,000. None of the corporate officers receive compensation. EVERY EFFORT IS MADE TO ENSURE THAT THE PROCESS IS THOROUGH AND TRANSPARENT IN ACCORDANCE WITH IRS GUIDELINES AND THE ORGANIZATION'S POLICIES AND PROCEDURES.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

COMPENSATION OF OTHER HIGH-LEVEL PERSONNEL AND KEY EMPLOYEES IS REVIEWED PERIODICALLY BY MEMBERS OF MANAGEMENT. EFFORTS ARE MADE TO SECURE COMPENSATION DATA FROM INDUSTRY SOURCES IN ORDER TO DETERMINE COMPETITIVENESS AND APPROPRIATENESS OF SALARIES AND ALL RELATED BENEFITS. Specifically, Opportunity Knocks Wage and Birches Wage and Compensation Survey results inform our staff salaries and benefits. ALL DECISIONS ARE THEN DOCUMENTED IN PERSONNEL FILES.

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

ALL OF THE ORGANIZATION'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND OTHER LEGALFILINGS ARE MAINTAINED IN A SECURE ENVIRONMENT AND HELD AVAILABLE FOR INSPECTION BYTAX AUTHORITIES AND THE GENERAL PUBLIC. TAX RETURNS ARE POSTED ANNUALLY TOWWW.GUIDESTAR.ORG (WHERE THEY ARE AVAILABLE FOR VIEWING AS ELECTRONIC COPIES), posted to the organization's website for viewing, AND ARE ALSO AVAILABLE FOR A PHYSICAL INSPECTION AT THE ORGANIZATION'S OFFICE IN BERKELEY, CALIFORNIA.

Filing and Contact Details

Filer

Filer Name
Community Partners International
EIN
94-3375666
Phone
5102259676
Address
2560 Ninth Street, Berkeley, CA 94710

Signing Officer

Name
Dr Si Thura MPH
Title
Exec Director
Signed
2018-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dr Si Thura MPH
Formed
2000
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
8
Employees
5
Volunteers
10

Preparer

Firm
Regalia & Associates CPAs
Address
103 Town Country Dr Ste K, Danville, CA 94526
Preparer
Douglas W Regalia
Phone
9253140390
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

OTHER PROGRAM SERVICES 4: Maternal Neonatal & Child Health [Expenditures: $1,261,737]Nationwide, one-third of all children are malnourished. In eastern Myanmar, mothers face a 1 in 12 lifetime chance of dying of pregnancy-related causes and 1 in 7 children die before reaching their fifth birthday.CPI trains and equips health workers who provide safe births and prenatal/antenatal care for mothers and babies, and support key immunization and nutrition programs to strengthen families against disease and hunger. OTHER PROGRAM SERVICES 5: Trauma and Research [Expenditures: $149,157]CPI provides financial and resource support to local organizations strengthening Myanmar civil society through higher education and professional development for more than 6,000 teachers and 140,000 students on the Thailand-Myanmar border. OTHER PROGRAM SERVICES 6: HIV/AIDS Program [Expenditures: $1,479,795]In Myanmar, the HIV/AIDS epidemic is concentrated among key populations (KP): people who inject drugs (PWID), female sex workers (FSW) and men who have sex with men (MSM) including transgender people (TG). To achieve HIV/AIDS epidemic control, the UHF Project is scaling up HIV testing and treatment services for KP, with special emphasis on increasing access to harm reduction services and methadone maintenance treatment (MMT) for PWID. The UHF Project is working with the Ministry of Health and Sports (MoHS), international stakeholders and in-country partners to develop and implement innovative and cost-efficient systems that will increase linkage and access to HIV/AIDS care. The overarching goals of the project are to reduce HIV/AIDS transmission among KP, and to contribute towards improved coverage and quality of testing and ART services by at least 25% in two years. OTHER PROGRAM SERVICES 7: Bangladesh Program [Expenditures: $120,180]On August 25, 2017, violence broke out in northern Rakhine State, Myanmar, near the border with Bangladesh. While the violence is impacting all communities, the Rakhine Muslim population in northern Rakhine State, the majority of whom are known as Rohingya, has been the most severely affected. Since August 25, an estimated 671,000 Rohingya refugees from Rakhine State have fled across the border to Coxs Bazar, Bangladesh seeking safety and protection, and more continue to arrive each day. The majority of these refugees are women, children (including newborns) and the elderly. Including the host community in Coxs Bazar and refugees arriving before August 2017, there are now more than 1.2 million people in need of relief and support.Community Partners International (CPI) is working on the ground to support local organizations to deliver essential services and supplies, focusing on immediate relief and longer-term development on health, energy and gender issues

Financial Statement Notes

Part X : FIN48 Footnote

Income TaxesFinancial statement presentation follows the recommendations of ASC 740, Income Taxes. Under ASC 740, CPI is required to report information regarding its exposure to various tax positions taken by the organization and requires a two-step process that separates recognition from measurement. The first step is determining whether a tax position has met the recognition threshold; the second step is measuring a tax position that meets the recognition threshold. Management believes that CPI has adequately evaluated its current tax positions and has concluded that as of December 31, 2017, CPI does not have any uncertain tax positions for which a reserve or an accrual for a tax liability would be necessary.CPI has received notification from the Internal Revenue Service and the State of California that it qualifies for tax-exempt status under Section 501(c)(3) of the Internal Revenue Code and Section 23701d of the California Revenue and Taxation Code. This exemption is subject to periodic review by the federal and state taxing authorities and management is confident that the organization continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status. CPI may periodically receive unrelated business income requiring the organization to file separate tax returns under federal and state statutes. Under such conditions, CPI calculates and accrues the applicable taxes payable.

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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt811900
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt920238
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/PersonNm0Thomas Lee MD MHS
IRS990/Form990PartVIISectionAGrp/PersonNm1John McGonigle MBA
IRS990/Form990PartVIISectionAGrp/PersonNm2James Baker
IRS990/Form990PartVIISectionAGrp/PersonNm3Michael Johnson MS
IRS990/Form990PartVIISectionAGrp/PersonNm4Jill Lervold CPA
IRS990/Form990PartVIISectionAGrp/PersonNm5Parveen Parmar MD
IRS990/Form990PartVIISectionAGrp/PersonNm6Adam Richards MD MPH
IRS990/Form990PartVIISectionAGrp/PersonNm7Stan Sze
IRS990/Form990PartVIISectionAGrp/PersonNm8Sai Woon Tip
IRS990/Form990PartVIISectionAGrp/PersonNm9Dr Si Thura MPH
IRS990/Form990PartVIISectionAGrp/PersonNm10Sandee Pyne
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IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
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IRS990/Form990PartVIISectionAGrp/TitleTxt9Exec Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10CEO
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IRS990/MissionDesc0CPI works in Partnership with local community-based organizations (CBOs) in Myanmar and along its borders and this is the core of our work. Together with local partners, we listen to local voices, build local capacity and support basic needs. Our long-term relationships develop the trust and experience vital to positive lasting change, and our extensive network encompasses diverse ethnicities, religions and languages.
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IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt053107
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IRS990/OtherExpensesGrp/Desc0Program activities
IRS990/OtherExpensesGrp/Desc1Operations
IRS990/OtherExpensesGrp/Desc2Other Expenses
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IRS990/OtherExpensesGrp/FundraisingAmt111471
IRS990/OtherExpensesGrp/FundraisingAmt2316
IRS990/OtherExpensesGrp/FundraisingAmt37568
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt023783
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt14127
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IRS990/OtherExpensesGrp/TotalAmt277996
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IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0199074
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0954017
IRS990/OtherSalariesAndWagesGrp/TotalAmt01212807
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IRS990/OthNotesLoansReceivableNetGrp/EOYAmt0136494
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IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
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IRS990/PayrollTaxesGrp/FundraisingAmt0967
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03442
IRS990/PayrollTaxesGrp/ProgramServicesAmt017087
IRS990/PayrollTaxesGrp/TotalAmt021496
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0527887
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0952627
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IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0289915
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0835618
IRS990/PrincipalOfficerNm0Dr Si Thura MPH
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Government grants/program
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt05868932
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt05868932
IRS990/ProgSrvcAccomActy2Grp/Desc0Infectious Diseases [Expenditures: $1,705,532]CPI provides in-depth training and technical support for early diagnosis and treatment programs, community health education and the distribution of insecticide treated bed nets to save lives.
IRS990/ProgSrvcAccomActy3Grp/Desc0Health Systems Strengthening [Expenditures: $642,785]Decades of neglect have decimated Myanmars health system which will take many years to rebuild. Many communities rely on local organizations to provide essential health services.CPI provides skills training, mentoring and technical assistance to build our local partners ability to deliver effective and sustainable services that can integrate into the emerging national health system.
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt02403368
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0888
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0652
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0647
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IRS990ScheduleA/SubstantialContributorsTotAmt05801128
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IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt023143473
IRS990ScheduleA/TotalSupportAmt023215505
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IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/DepreciationAmt015887
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt015887
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IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt088821
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Grants payable
IRS990ScheduleD/RevenueSubtotalAmt08793401
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Income TaxesFinancial statement presentation follows the recommendations of ASC 740, Income Taxes. Under ASC 740, CPI is required to report information regarding its exposure to various tax positions taken by the organization and requires a two-step process that separates recognition from measurement. The first step is determining whether a tax position has met the recognition threshold; the second step is measuring a tax position that meets the recognition threshold. Management believes that CPI has adequately evaluated its current tax positions and has concluded that as of December 31, 2017, CPI does not have any uncertain tax positions for which a reserve or an accrual for a tax liability would be necessary.CPI has received notification from the Internal Revenue Service and the State of California that it qualifies for tax-exempt status under Section 501(c)(3) of the Internal Revenue Code and Section 23701d of the California Revenue and Taxation Code. This exemption is subject to periodic review by the federal and state taxing authorities and management is confident that the organization continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status. CPI may periodically receive unrelated business income requiring the organization to file separate tax returns under federal and state statutes. Under such conditions, CPI calculates and accrues the applicable taxes payable.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalExpensesPerForm990Amt06000148
IRS990ScheduleD/TotalLiabilityAmt088821
IRS990ScheduleD/TotalRevenuePerForm990Amt08793401
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt08793401
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt06000148
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt0103
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt15

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$16.4$7.84$8.59$48.0$48.1$0.08
2023Detailed filing. Detailed filing data is available for this year.$16.7$8.26$8.48$35.1$36.1$1.05
2022Detailed filing. Detailed filing data is available for this year.$17.3$7.80$9.54$28.5$27.7$0.82
2021Detailed filing. Detailed filing data is available for this year.$12.4$3.68$8.72$24.3$21.6$2.67
2020Detailed filing. Detailed filing data is available for this year.$10.8$4.72$6.05$14.8$12.3$2.45
2019Detailed filing. Detailed filing data is available for this year.$8.45$4.85$3.60$11.7$12.0$0.25
2018Detailed filing. Detailed filing data is available for this year.$6.23$2.10$4.13$10.4$11.6$1.13
2017Detailed filing. Detailed filing data is available for this year.$5.70$0.44$5.26$8.79$6.00$2.79
2016Detailed filing. Detailed filing data is available for this year.$2.83$0.36$2.47$4.28$4.24$0.04
2015Detailed filing. Detailed filing data is available for this year.$2.54$0.12$2.42$2.41$3.41$1.00
2014Detailed filing. Detailed filing data is available for this year.$3.55$0.13$3.42$4.36$3.06$1.29
2013Detailed filing. Detailed filing data is available for this year.$2.27$0.14$2.13$3.36$2.68$0.68
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.47$0.02$1.45$3.94
2011Summary only. Only limited summary data is available for this year.$2.86$0.06$2.80$4.27$3.56$0.71