Civic Intelligence

Cyt Inc.

990 • Fiscal year 2013 • EIN 95-3510497

Jan 01, 2013 to Dec 31, 2013 • Filed on Nov 17, 2014

1545 Pioneer Way92020

(619) 588-0206

Siviq Scores

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

Liabilities / Assets

68th percentile

0.03x

Higher debt load relative to assets than 68% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Liabilities / Revenue

61st percentile

0.01x

Higher debt load relative to revenue than 61% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Net Margin

74th percentile

17%

Higher net margin than 74% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Top Officer Pay

86th percentile

$30,004

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 6.3% of source-year revenue.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Asset Growth

99th percentile

1118%

Faster asset growth than 99% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2012 to 2013

Revenue Growth

98th percentile

378%

Faster revenue growth than 98% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2011 to 2013

Assets

Up

$90,818

Up $83,359 (+1118%) from 2012

Net Assets

Up

$87,852

Up $81,085 (+1198%) from 2012

Liabilities

Up

$2,966

Up $2,274 (+329%) from 2012

Revenue

$476,120

No earlier filing loaded for comparison.

Expenses

Up

$395,035

Up $367,554 (+1337%) from 2012

Net Income

$81,085

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0-$100KAssets 2010: $382,420Liabilities 2010: $369,958Net Assets 2010: $12,4622010Assets 2011: $100Liabilities 2011: $7,446Net Assets 2011: -$7,3462011Assets 2012: $7,459Liabilities 2012: $692Net Assets 2012: $6,7672012Assets 2013: $90,818Liabilities 2013: $2,966Net Assets 2013: $87,8522013Assets 2014: $244,232Liabilities 2014: $4,372Net Assets 2014: $239,8602014Assets 2015: $151,736Liabilities 2015: $8,483Net Assets 2015: $143,2532015Assets 2016: $148,799Liabilities 2016: $9,644Net Assets 2016: $139,1552016Assets 2017: $253,145Liabilities 2017: $35,956Net Assets 2017: $217,1892017Assets 2018: $251,372Liabilities 2018: $64,523Net Assets 2018: $186,8492018Assets 2019: $1,644Liabilities 2019: $8,6312019Assets 2020: $38,763Liabilities 2020: $8,561Net Assets 2020: $30,2022020Assets 2021: $149,750Liabilities 2021: $18,160Net Assets 2021: $131,5902021Assets 2022: $119,708Liabilities 2022: $17,909Net Assets 2022: $101,7992022Assets 2023: $86,255Liabilities 2023: $13,996Net Assets 2023: $72,2592023Assets 2024: $26,881Liabilities 2024: $12,328Net Assets 2024: $14,5532024

Highlighted filing

2013

Assets$90,818
Liabilities$2,966
Net Assets$87,852

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $2,737,2612010Revenue 2011: $20,854Expenses 2011: $40,662Net Income 2011: -$19,8082011Expenses 2012: $27,4812012Revenue 2013: $476,120Expenses 2013: $395,035Net Income 2013: $81,0852013Revenue 2014: $602,878Expenses 2014: $450,870Net Income 2014: $152,0082014Revenue 2015: $373,420Expenses 2015: $470,027Net Income 2015: -$96,6072015Revenue 2016: $382,775Expenses 2016: $386,873Net Income 2016: -$4,0982016Revenue 2017: $484,203Expenses 2017: $406,169Net Income 2017: $78,0342017Revenue 2018: $565,703Expenses 2018: $596,043Net Income 2018: -$30,3402018Revenue 2019: -$2,413Expenses 2019: $191,423Net Income 2019: -$193,8362019Revenue 2020: $38,823Expenses 2020: $1,634Net Income 2020: $37,1892020Revenue 2021: $379,689Expenses 2021: $278,301Net Income 2021: $101,3882021Revenue 2022: $296,612Expenses 2022: $326,403Net Income 2022: -$29,7912022Revenue 2023: $552,667Expenses 2023: $582,207Net Income 2023: -$29,5402023Revenue 2024: $525,459Expenses 2024: $583,165Net Income 2024: -$57,7062024

Highlighted filing

2013

Revenue$476,120
Expenses$395,035
Net Income$81,085
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Nov 17, 2014
Return Version
2013v3.0
Gross Receipts
$480,226
Mission and Program Overview

Mission

To promote judeo-christian values in theater arts by providing educational training materials and curriculum to youth theater organizations and by facilitating the development, promotion and expansion of youth theater programs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$7,459$48,658▲ $41,199
Accounts Receivable-$39,204-
Land, Buildings, and Equipment, Net$0$2,956▲ $2,956
Total Assets$7,459$90,818▲ $83,359
Liabilities
Accounts Payable and Accrued Expenses-$2,966-
Other Liabilities$692$0▼ $692
Total Liabilities$692$2,966▲ $2,274
Net Assets / Fund Balance
Unrestricted Net Assets$6,767$87,852▲ $81,085
Total Net Assets Fund Balance$6,767$87,852▲ $81,085
Total Liabilities and Net Assets / Fund Balance$7,459$90,818▲ $83,359

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,956$3$2,959
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Paul RussellPresidentPT$30,004$30,004
Sheryl RussellDirectorPT$9,899$9,899

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$81,917
Program Service Revenue
$250,662
Investment Income
$0
Other Revenue
$143,541
All Other Contributions
$81,917
Change in Net Assets
$81,085
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$212,892
Other Expenses$182,143
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$137,079--$137,079
Fees for Services Legal-$78,357-$78,357
Information Technology-$49,436-$49,436
Current Officers, Directors, Trustees, and Key Employees$35,913$3,990-$39,903
Office Expenses$25,600--$25,600
Payroll Taxes$16,595$383-$16,978
Travel-$16,103-$16,103
Other Employee Benefits$15,620$360-$15,980
Pension Plan Contributions$2,885$67-$2,952
All Other Expenses$1,664$1,199-$2,863
Other Expenses$825--$825
Insurance$300--$300
Advertising$200--$200
Interest$117--$117
Depreciation Depletion$3--$3
Total Functional Expenses$245,140$149,895$0$395,035
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$8,493
Fundraising Direct Expenses$4,106
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
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 B, Line 11

Management and two officers review with tax preparers.

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

Review is done annually at the board meeting or when situations arise.

Form 990, Part VI, Section C, Line 19

UPON REQUEST

Filing and Contact Details

Filer

EIN
95-3510497
Phone
6195880206

Signing Officer

Name
Sheryl Russell
Title
Director
Phone
6195880206
Signed
2014-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sheryl Russell
Formed
1981
Legal Domicile
CA
Voting Board Members
12
Independent Board Members
10
Employees
9
Volunteers
50

Preparer

Preparer
Richard Hotz
Phone
6192311977
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

On january 1, 2009, the organization adopted accounting standards which clarify the accounting for uncertainty in income taxes recognized in the financial statements and prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return, it also provides guidance on derecognition and measurement of a tax position taken or to be taken in a tax return. The adoption of these standards did not have a material effect. As of december 31, 2013, the organization has not accrued interest or penalties to uncertain tax positions. The organization files tax returns in the u.s. Federal jurisdiction and the state of california. The organization is no longer subject to examination by u.s. And california tax authorities for years before 2010.

Raw XML AppendixShowing 400 of 431 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/ReconcilationRevenueExpnssAmt081085
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0250662
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt020854
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt029268
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt0135552
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt0185674
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt081917
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt044039
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt020854
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0384202
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0423325
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0954337
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0259155
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt02190074
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt02694699
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt05143928
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt0139154
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0139154
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.94790
IRS990ScheduleA/PublicSupportPY509Pct00.97970
IRS990ScheduleA/PublicSupportTotal509Amt05912591
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt020854
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt029268
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt0135552
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt0185674
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0341072
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt044039
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt020854
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt02574276
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt03118024
IRS990ScheduleA/Total509Grp/TotalAmt06098265
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0480226
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt044039
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt020854
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt02574276
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt03118024
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt06237419
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt02956
IRS990ScheduleD/BuildingsGrp/DepreciationAmt03
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02959
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ON JANUARY 1, 2009, THE ORGANIZATION ADOPTED ACCOUNTING STANDARDS WHICH CLARIFY THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN THE FINANCIAL STATEMENTS AND PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, IT ALSO PROVIDES GUIDANCE ON DERECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR TO BE TAKEN IN A TAX RETURN. THE ADOPTION OF THESE STANDARDS DID NOT HAVE A MATERIAL EFFECT. AS OF DECEMBER 31, 2013, THE ORGANIZATION HAS NOT ACCRUED INTEREST OR PENALTIES TO UNCERTAIN TAX POSITIONS. THE ORGANIZATION FILES TAX RETURNS IN THE U.S. FEDERAL JURISDICTION AND THE STATE OF CALIFORNIA. THE ORGANIZATION IS NO LONGER SUBJECT TO EXAMINATION BY U.S. AND CALIFORNIA TAX AUTHORITIES FOR YEARS BEFORE 2010.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02956
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT AND TWO OFFICERS REVIEW WITH TAX PREPARERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1REVIEW IS DONE ANNUALLY AT THE BOARD MEETING OR WHEN SITUATIONS ARISE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt07459
IRS990/TotalAssetsEOYAmt090818
IRS990/TotalAssetsGrp/BOYAmt07459
IRS990/TotalAssetsGrp/EOYAmt090818
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt081917
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0149895
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0245140
IRS990/TotalFunctionalExpensesGrp/TotalAmt0395035
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0692
IRS990/TotalLiabilitiesEOYAmt02966
IRS990/TotalLiabilitiesGrp/BOYAmt0692
IRS990/TotalLiabilitiesGrp/EOYAmt02966
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt06767
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt087852
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0245140
IRS990/TotalProgramServiceRevenueAmt0250662
IRS990/TotalReportableCompFromOrgAmt039903
IRS990/TotalRevenueGrp/ExclusionAmt04387
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0389816
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0476120
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt050
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt07459
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt090818
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt016103
IRS990/TravelGrp/TotalAmt016103
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt06767
IRS990/UnrestrictedNetAssetsGrp/EOYAmt087852
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine101545 PIONEER WAY
IRS990/USAddress/City0EL CAJON
IRS990/USAddress/State0CA
IRS990/USAddress/ZIPCode092020
IRS990/VotingMembersGoverningBodyCnt012

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.03$0.01$0.01$0.53$0.58$0.06
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.09$0.01$0.07$0.55$0.58$0.03
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.12$0.02$0.10$0.30$0.33$0.03
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.15$0.02$0.13$0.38$0.28$0.10
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.04$0.01$0.03$0.04$0.00$0.04
2019Summary only. Only limited summary data is available for this year.$0.00$0.01$0.00$0.19$0.19
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.25$0.06$0.19$0.57$0.60$0.03
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.25$0.04$0.22$0.48$0.41$0.08
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.15$0.01$0.14$0.38$0.39$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.15$0.01$0.14$0.37$0.47$0.10
2014Detailed filing. Detailed filing data is available for this year.$0.24$0.00$0.24$0.60$0.45$0.15
2013Detailed filing. Detailed filing data is available for this year.$0.09$0.00$0.09$0.48$0.40$0.08
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.01$0.00$0.01$0.03
2011Summary only. Only limited summary data is available for this year.$0.00$0.01$0.01$0.02$0.04$0.02
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.38$0.37$0.01$2.74
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2013 filings • 501(c)3 • <$500k nonprofits