Civic Intelligence

Center for the Study of Community Colleges

990EZ • Fiscal year 2024 • EIN 95-2916060

Oct 01, 2023 to Sep 30, 2024 • Filed on Nov 08, 2024

9544 Cresta DriveLos Angeles, CA 90035

(310) 951-3565

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2024

Net Margin

35th percentile

-3.4%

Higher net margin than 35% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

79th percentile

$0

Higher top officer pay than 79% of similar nonprofits.

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

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

41st percentile

-3.1%

Faster asset growth than 41% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

14th percentile

-39%

Faster revenue growth than 14% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Flat

$185,363

Flat from 2024

Net Assets

$185,363

No earlier filing loaded for comparison.

Liabilities

-

No earlier filing loaded for comparison.

Revenue

Flat

$174,501

Flat from 2024

Expenses

Flat

$180,385

Flat from 2024

Net Income

Flat

-$5,884

Flat from 2024

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2011: $14,829Liabilities 2011: $02011Assets 2012: $13,255Liabilities 2012: $02012Assets 2013: $24,912Liabilities 2013: $02013Assets 2014: $22,964Liabilities 2014: $02014Assets 2015: $46,494Liabilities 2015: $02015Assets 2016: $73,301Net Assets 2016: $73,3012016Assets 2017: $38,550Liabilities 2017: $02017Assets 2018: $53,204Net Assets 2018: $53,2042018Assets 2019: $92,524Net Assets 2019: $92,5242019Assets 2020: $100,767Net Assets 2020: $100,7672020Assets 2021: $155,045Net Assets 2021: $155,0452021Assets 2022: $192,318Net Assets 2022: $192,3182022Assets 2023: $191,247Liabilities 2023: $0Net Assets 2023: $191,2472023Assets 2024: $185,363Net Assets 2024: $185,3632024Assets 2024: $185,363Liabilities 2024: $02024Assets 2025: $231,003Liabilities 2025: $0Net Assets 2025: $231,0032025

Highlighted filing

2024

Assets$185,363
Liabilities-
Net Assets$185,363

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2011: $89,988Expenses 2011: $107,206Net Income 2011: -$17,2182011Revenue 2012: $38,075Expenses 2012: $39,649Net Income 2012: -$1,5742012Revenue 2013: $69,488Expenses 2013: $57,831Net Income 2013: $11,6572013Revenue 2014: $70,956Expenses 2014: $72,904Net Income 2014: -$1,9482014Revenue 2015: $147,348Expenses 2015: $123,818Net Income 2015: $23,5302015Revenue 2016: $157,469Expenses 2016: $130,662Net Income 2016: $26,8072016Revenue 2017: $75,878Expenses 2017: $110,629Net Income 2017: -$34,7512017Revenue 2018: $157,989Expenses 2018: $143,335Net Income 2018: $14,6542018Revenue 2019: $157,003Expenses 2019: $117,683Net Income 2019: $39,3202019Revenue 2020: $100,525Expenses 2020: $92,282Net Income 2020: $8,2432020Revenue 2021: $90,903Expenses 2021: $35,044Net Income 2021: $55,8592021Revenue 2022: $171,913Expenses 2022: $134,640Net Income 2022: $37,2732022Revenue 2023: $288,371Expenses 2023: $150,324Net Income 2023: $138,0472023Revenue 2024: $174,501Expenses 2024: $180,385Net Income 2024: -$5,8842024Revenue 2024: $174,501Expenses 2024: $180,385Net Income 2024: -$5,8842024Revenue 2025: $280,533Expenses 2025: $234,893Net Income 2025: $45,6402025

Highlighted filing

2024

Revenue$174,501
Expenses$180,385
Net Income-$5,884
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Nov 8, 2024
Return Version
2023v5.1
Gross Receipts
$174,501
Mission and Program Overview

Mission

Dissemination of research analysis and information regarding community colleges

Program Services

DescriptionGrantsExpenses
DISSEMINATION OF AUTOGENOUS RESEARCH ANALYSIS & INFORMATION REGARDING COMMUNITY COLLEGES. ALL RESEARCH IS LABOR INTENSIVE.-$169,985
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
CARRIE KISKERSecretary/Treas-$0--
JAMES PALMERDirector-$0--
RICHARD L WAGONERPresident-$0--
Filing and Contact Details

Filer

Filer Name
Center for the Study of
EIN
95-2916060
Phone
3109513565
Address
9544 CRESTA DRIVE, LOS ANGELES, CA 90035

Signing Officer

Name
Carrie Kisker
Title
Secretary
Signed
2024-11-08
Discuss with paid preparer
Yes

Preparer

Firm
Raymond M Cohen CPA PC
Address
26893 Bouquet Canyon Road Ste C210, Santa Clarita, CA 91350
Preparer
Raymond M Cohen
Phone
8183426607
Supplemental Narrative

Additional Explanations

Other Expenses.1002

Office Expenses $98

Other Expenses.1012

Insurance $508

Other Expenses.1

Conferences $122251

Other Expenses.2

Consulting fees $33750

Other Expenses.3

Travel stipends $9697

Other Expenses.4

Transaction fees $4134

Other Expenses.5

Research awards $2000

Other Expenses.6

Awards $1787

Other Expenses.7

Dues $1560

Other Expenses.8

Website & social media $1480

Other Expenses.9

Music composition $500

Other Expenses.10

Licenses & permits $120

Raw XML Appendix151 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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IRS990EZ/BooksInCareOfDetail/PersonNm0CARRIE KISKER
IRS990EZ/BooksInCareOfDetail/PhoneNum03109513565
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt09544 CRESTA DRIVE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0LOS ANGELES
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd090035
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0191247
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0185363
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt037631
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-5884
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt02500
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0191247
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0185363
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossReceiptsAmt0174501
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt0543
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0191247
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0185363
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0191247
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0185363
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0CARRIE KISKER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JAMES PALMER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2RICHARD L WAGONER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Secretary/Treas
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2President
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt0177885
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0DISSEMINATION OF RESEARCH ANALYSIS AND INFORMATION REGARDING COMMUNITY COLLEGES
IRS990EZ/ProgramServiceRevenueAmt0136327
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0DISSEMINATION OF AUTOGENOUS RESEARCH ANALYSIS & INFORMATION REGARDING COMMUNITY COLLEGES. ALL RESEARCH IS LABOR INTENSIVE.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0169985
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt0180385
IRS990EZ/TotalProgramServiceExpensesAmt0169985
IRS990EZ/TotalRevenueAmt0174501
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt037631
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt028537
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt090813
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0100522
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0257503
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.00000
IRS990ScheduleA/PublicSupportTotal170Amt0257503
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt037631
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt028537
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt090813
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0100522
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0257503
IRS990ScheduleA/TotalSupportAmt0257503
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Office Expenses $98
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Insurance $508
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Conferences $122251
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Consulting fees $33750
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Travel stipends $9697
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Transaction fees $4134
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Research awards $2000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Awards $1787
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Dues $1560
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Website & social media $1480
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Music composition $500
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Licenses & permits $120
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Expenses.5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other Expenses.6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Other Expenses.7
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Other Expenses.8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Other Expenses.9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Other Expenses.10
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CARRIE KISKER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Secretary
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CENTER FOR THE STUDY OF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0COMMUNITY COLLEGES
ReturnHeader/Filer/BusinessNameControlTxt0CENT
ReturnHeader/Filer/EIN0952916060
ReturnHeader/Filer/PhoneNum03109513565
ReturnHeader/Filer/USAddress/AddressLine1Txt09544 CRESTA DRIVE
ReturnHeader/Filer/USAddress/CityNm0LOS ANGELES
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd090035
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0953725799
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Raymond M Cohen CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt026893 Bouquet Canyon Road Ste C210
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Santa Clarita
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd091350
ReturnHeader/PreparerPersonGrp/PhoneNum08183426607
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RAYMOND M COHEN
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02024-11-11T08:56:22-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-10-01
ReturnHeader/TaxPeriodEndDt02024-09-30
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.31$0.00$2.31$2.81$2.35$0.46
2024Detailed filing. Detailed filing data is available for this year.$1.85$1.85$1.75$1.80$0.06
2024Summary only. Only limited summary data is available for this year.$1.85$0.00$1.75$1.80$0.06
2023Summary only. Only limited summary data is available for this year.$1.91$0.00$1.91$2.88$1.50$1.38
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.92$1.92$1.72$1.35$0.37
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.55$1.55$0.91$0.35$0.56
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.01$1.01$1.01$0.92$0.08
2019Detailed filing. Detailed filing data is available for this year.$0.93$0.93$1.57$1.18$0.39
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.53$0.53$1.58$1.43$0.15
2017Summary only. Only limited summary data is available for this year.$0.39$0.00$0.76$1.11$0.35
2016Detailed filing. Detailed filing data is available for this year.$0.73$0.73$1.57$1.31$0.27
2015Summary only. Only limited summary data is available for this year.$0.46$0.00$1.47$1.24$0.24
2014Summary only. Only limited summary data is available for this year.$0.23$0.00$0.71$0.73$0.02
2013Summary only. Only limited summary data is available for this year.$0.25$0.00$0.69$0.58$0.12
2012Summary only. Only limited summary data is available for this year.$0.13$0.00$0.38$0.40$0.02
2011Summary only. Only limited summary data is available for this year.$0.15$0.00$0.90$1.07$0.17