Civic Intelligence

Cyt Inc.

990 • Fiscal year 2015 • EIN 95-3510497

Jan 01, 2015 to Dec 31, 2015 • Filed on Nov 10, 2016

1545 Pioneer WayEl Cajon, CA 92020

(619) 588-0206

Siviq Scores

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

Liabilities / Assets

73rd percentile

0.06x

Higher debt load relative to assets than 73% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

69th percentile

0.02x

Higher debt load relative to revenue than 69% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

13th percentile

-26%

Higher net margin than 13% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

91st percentile

$47,151

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 12.6% of source-year revenue.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

12th percentile

-38%

Faster asset growth than 12% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

13th percentile

-38%

Faster revenue growth than 13% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Down

$151,736

Down $92,496 (-38%) from 2014

Net Assets

Down

$143,253

Down $96,607 (-40%) from 2014

Liabilities

Up

$8,483

Up $4,111 (+94%) from 2014

Revenue

Down

$373,420

Down $229,458 (-38%) from 2014

Expenses

Up

$470,027

Up $19,157 (+4.2%) from 2014

Net Income

Down

-$96,607

Down $248,615 (-164%) from 2014

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

2015

Assets$151,736
Liabilities$8,483
Net Assets$143,253

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

2015

Revenue$373,420
Expenses$470,027
Net Income-$96,607
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Nov 10, 2016
Return Version
2015v2.1
Gross Receipts
$431,712
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$161,184$90,973▼ $70,211
Accounts Receivable$73,390$37,210▼ $36,180
Savings and Temporary Cash Investments-$8,031-
Inventories for Sale or Use$0$6,432▲ $6,432
Prepaid Expenses and Deferred Charges$6,778$6,286▼ $492
Land, Buildings, and Equipment, Net$2,880$2,804▼ $76
Total Assets$244,232$151,736▼ $92,496
Liabilities
Other Liabilities$4,372$8,483▲ $4,111
Total Liabilities$4,372$8,483▲ $4,111
Net Assets / Fund Balance
Unrestricted Net Assets$239,860$143,253▼ $96,607
Total Net Assets Fund Balance$239,860$143,253▼ $96,607
Total Liabilities and Net Assets / Fund Balance$244,232$151,736▼ $92,496

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,804$155$2,959
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Sheryl RussellDirectorPT$47,151$47,151
Paul RussellPresidentPT$2,238$2,238

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$110,088
Program Service Revenue
$234,276
Investment Income
$0
Other Revenue
$29,056
All Other Contributions
$110,088
Change in Net Assets
$-96,607
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$323,828
Other Expenses$146,199
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$233,558--$233,558
Current Officers, Directors, Trustees, and Key Employees$44,450$4,939-$49,389
Information Technology-$43,669-$43,669
Payroll Taxes$20,762$369-$21,131
Other Employee Benefits$19,434$316-$19,750
All Other Expenses$13,007--$13,007
Insurance-$6,562-$6,562
Fees for Services Legal$5,622--$5,622
Other Expenses$6,000$5,514-$5,514
Office Expenses$3,080--$3,080
Travel-$1,795-$1,795
Depreciation Depletion$76--$76
Total Functional Expenses$406,863$63,164$0$470,027
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$74,696
Fundraising Direct Expenses$58,292
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Expo$70,250$70,250$10,351$59,899
China$4,446$4,446$9,362$-4,916
Total Events$74,696$74,696$58,292$16,404
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Liabilities$8,483
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, 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

Filer Name
Cyt Inc
EIN
95-3510497
Phone
6195880206
Address
1545 PIONEER WAY, EL CAJON, CA 92020

Signing Officer

Name
Sheryl Russell
Title
Director
Phone
6195880206
Signed
2016-11-10
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
13
Volunteers
100

Preparer

Firm
Considine & Considine
Address
1501 FIFTH AVENUE SUITE 400, SAN DIEGO, CA 92101-3297
Preparer
Richard Hotz
Phone
6192311977
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The organization follows 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. As of december 31, 2015, the organization has not accrued interest or penalties to uncertain tax positions.

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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt081917
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt044039
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt020854
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0554612
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0234276
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0252609
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0259155
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0746040
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt012652
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt015531
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt0139154
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0167337
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.87180
IRS990ScheduleA/PublicSupportPY509Pct00.94440
IRS990ScheduleA/PublicSupportTotal509Amt01279798
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt020854
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt020854
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0344364
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0550323
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0341072
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt044039
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt020854
IRS990ScheduleA/Total509Grp/TotalAmt01300652
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0357016
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0565854
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0480226
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt044039
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt020854
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01467989
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/BookValueAmt02804
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0155
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02959
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt08483
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED LIABILITIES
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION FOLLOWS 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. AS OF DECEMBER 31, 2015, THE ORGANIZATION HAS NOT ACCRUED INTEREST OR PENALTIES TO UNCERTAIN TAX POSITIONS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02804
IRS990ScheduleD/TotalLiabilityAmt08483
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt058292
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0EXPO
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0CHINA
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt070250
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt04446
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt074696
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt070250
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt04446
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt074696
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt016404
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt011434
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt031147
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt010351
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt09362
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt01
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt027145
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt027145
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/TotalAssetsBOYAmt0244232
IRS990/TotalAssetsEOYAmt0151736
IRS990/TotalAssetsGrp/BOYAmt0244232
IRS990/TotalAssetsGrp/EOYAmt0151736
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0110088
IRS990/TotalEmployeeCnt013
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt063164
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0406863
IRS990/TotalFunctionalExpensesGrp/TotalAmt0470027
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt04372
IRS990/TotalLiabilitiesEOYAmt08483
IRS990/TotalLiabilitiesGrp/BOYAmt04372
IRS990/TotalLiabilitiesGrp/EOYAmt08483
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0239860
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0143253
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0406863
IRS990/TotalProgramServiceRevenueAmt0234276
IRS990/TotalReportableCompFromOrgAmt049389
IRS990/TotalRevenueGrp/ExclusionAmt016404
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0246928
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0373420
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0100
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0244232
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0151736
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt01795
IRS990/TravelGrp/TotalAmt01795
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0239860
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0143253
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01545 PIONEER WAY
IRS990/USAddress/CityNm0EL CAJON
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092020
IRS990/VotingMembersGoverningBodyCnt012
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0WWW.CCTCYT.ORG
IRS990/WhistleblowerPolicyInd01

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.$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