Civic Intelligence

Intl University of Prof Studies

EIN 99-0308755 • 501(c)3 • Makawao, HI

Profile

EDUCATION

PO Box 236Makawao, HI 96768-0236
Siviq Scores

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

Liabilities / Assets

59th percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

61st percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

59th percentile

6.8%

Higher net margin than 59% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

46th percentile

-4.0%

Faster asset growth than 46% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2025

Revenue Growth

62nd percentile

8.9%

Faster revenue growth than 62% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2025

Balance Sheet
Liabilities / Assets59th percentile

Assets

Up

$73,892

Up $5,302 (+7.7%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Up

$73,892

Up $5,302 (+7.7%) from 2024

Operations
Liabilities / Revenue61st percentileNet Margin59th percentile

Revenue

Up

$77,506

Up $7,891 (+11%) from 2024

Expenses

Down

$72,204

Down $8,788 (-11%) from 2024

Net Income

Up

$5,302

Up $16,679 (+147%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth46th percentile

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

$150K$100K$50K$0Assets 2011: $37,004Liabilities 2011: $13,3092011Assets 2012: $55,379Liabilities 2012: $12,8852012Assets 2013: $38,813Liabilities 2013: $0Net Assets 2013: $38,8132013Assets 2014: $53,821Liabilities 2014: $0Net Assets 2014: $53,8212014Assets 2015: $52,732Liabilities 2015: $0Net Assets 2015: $52,7322015Assets 2016: $52,546Liabilities 2016: $0Net Assets 2016: $52,5462016Assets 2017: $79,476Liabilities 2017: $6,047Net Assets 2017: $73,4292017Assets 2018: $81,113Liabilities 2018: $3,385Net Assets 2018: $77,7282018Assets 2019: $51,280Liabilities 2019: $0Net Assets 2019: $51,2802019Assets 2020: $84,628Liabilities 2020: $0Net Assets 2020: $84,6282020Assets 2021: $117,413Liabilities 2021: $0Net Assets 2021: $117,4132021Assets 2022: $108,449Liabilities 2022: $0Net Assets 2022: $108,4492022Assets 2023: $80,260Liabilities 2023: $293Net Assets 2023: $79,9672023Assets 2024: $68,590Liabilities 2024: $0Net Assets 2024: $68,5902024Assets 2025: $73,892Liabilities 2025: $0Net Assets 2025: $73,8922025

Highlighted filing

2025

Assets$73,892
Liabilities$0
Net Assets$73,892
Open 2025 Filing

Operations Trend

Revenue Growth62nd percentile

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

$150K$100K$50K$0-$50KRevenue 2011: $116,762Expenses 2011: $116,262Net Income 2011: $5002011Revenue 2012: $119,004Expenses 2012: $100,205Net Income 2012: $18,7992012Revenue 2013: $78,749Expenses 2013: $95,315Net Income 2013: -$16,5662013Revenue 2014: $102,456Expenses 2014: $87,448Net Income 2014: $15,0082014Revenue 2015: $79,047Expenses 2015: $80,136Net Income 2015: -$1,0892015Revenue 2016: $71,579Expenses 2016: $71,765Net Income 2016: -$1862016Revenue 2017: $93,011Expenses 2017: $72,128Net Income 2017: $20,8832017Revenue 2018: $67,513Expenses 2018: $63,214Net Income 2018: $4,2992018Revenue 2019: $33,010Expenses 2019: $59,458Net Income 2019: -$26,4482019Revenue 2020: $89,137Expenses 2020: $55,789Net Income 2020: $33,3482020Revenue 2021: $140,660Expenses 2021: $79,200Net Income 2021: $61,4602021Revenue 2022: $77,745Expenses 2022: $86,709Net Income 2022: -$8,9642022Revenue 2023: $65,353Expenses 2023: $93,835Net Income 2023: -$28,4822023Revenue 2024: $69,615Expenses 2024: $80,992Net Income 2024: -$11,3772024Revenue 2025: $77,506Expenses 2025: $72,204Net Income 2025: $5,3022025

Highlighted filing

2025

Revenue$77,506
Expenses$72,204
Net Income$5,302
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$73,892
Liabilities
$0
Net assets
$73,892
Revenue
$77,506
Expenses
$72,204
Net income
$5,302
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.74$0.00$0.74$0.78$0.72$0.05
2024Detailed filing. Detailed filing data is available for this year.$0.69$0.00$0.69$0.70$0.81$0.11
2023Detailed filing. Detailed filing data is available for this year.$0.80$0.00$0.80$0.65$0.94$0.28
2022Detailed filing. Detailed filing data is available for this year.$1.08$0.00$1.08$0.78$0.87$0.09
2021Detailed filing. Detailed filing data is available for this year.$1.17$0.00$1.17$1.41$0.79$0.61
2020Detailed filing. Detailed filing data is available for this year.$0.85$0.00$0.85$0.89$0.56$0.33
2019Detailed filing. Detailed filing data is available for this year.$0.51$0.00$0.51$0.33$0.59$0.26
2018Detailed filing. Detailed filing data is available for this year.$0.81$0.03$0.78$0.68$0.63$0.04
2017Detailed filing. Detailed filing data is available for this year.$0.79$0.06$0.73$0.93$0.72$0.21
2016Detailed filing. Detailed filing data is available for this year.$0.53$0.00$0.53$0.72$0.72$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.53$0.00$0.53$0.79$0.80$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.54$0.00$0.54$1.02$0.87$0.15
2013Detailed filing. Detailed filing data is available for this year.$0.39$0.00$0.39$0.79$0.95$0.17
2012Summary only. Only limited summary data is available for this year.$0.55$0.13$1.19$1.00$0.19
2011Summary only. Only limited summary data is available for this year.$0.37$0.13$1.17$1.16$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Feb 1, 2026
Return Version
2025v4.0
Gross Receipts
$77,506
Mission and Program Overview

Mission

EDUCATION

Program Services

DescriptionGrantsExpenses
SERVING OVER 90 STUDENTS WITH AFFORDABLE EDUCATION BY PROVIDING STUDENTS WITH HEALTH AND PSYCHOLOGY EDUCATION, LIFE COACHING AND ORGANIZATIONAL SKILLS-$72,203
SUPPORTING ACADEMIC RESEARCH TO BENEFIT SOCIETY. AREAS INCLUDE MULTI-CULTURAL, GLOBAL ISSUES AND RACE CONSCIOUSNESS-$0
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
BARBERA KAUFMANPresidentPT$0--
ANDY LANETreasurerPT$0--
INULA D MARTINKAT PHDVice PresidentPT$0--
Filing and Contact Details

Filer

Filer Name
Intl University of Prof Studies
EIN
99-0308755
In Care Of
% INULA D MARTINKAT PHD
Address
PO BOX 236, MAKAWAO, HI 96768-0236

Signing Officer

Name
Inula D Martinkat Phd
Title
Treasurer
Phone
4158844469
Signed
2026-02-01
Discuss with paid preparer
Yes

Preparer

Firm
Abacus Tax Services
Address
513 Indian Way, Novato, CA 94949
Preparer
Richard Santoro
Phone
4152722219
Supplemental Narrative

Additional Explanations

Description of other revenue Part I line 8

“Description AmountMISC 202”

Description of other expenses Part I line 16

“Description AmountMEMBERSHIPS AND SUBSCRIPTIONS 575CREDIT CARD FEES 1,428OFFICE EXPENSE 558WEBSITE & INTERNET 1,090COMPUTER SUPPORT 750REFERENCE MATERIAL 138REFUND 2,000PAYROLL TAXES 628INSURANCE 1,572MEALS 190TELEPHONE 1,043”

Raw XML Appendix144 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0INULA MARINKAT PH D
IRS990EZ/BooksInCareOfDetail/PhoneNum04158844469
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 236
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0MAKAWAO
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0HI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd0967680236
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt068590
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt073892
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt017031
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt05302
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt049809
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt068590
IRS990EZ/Form990TotalAssetsGrp/EOYAmt073892
IRS990EZ/GrossReceiptsAmt077506
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt02210
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt068590
IRS990EZ/NetAssetsOrFundBalancesEOYAmt073892
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt068590
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt073892
IRS990EZ/OccupancyRentUtltsAndMaintAmt05875
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt025.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt15.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt225.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0BARBERA KAUFMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1ANDY LANE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2INULA D MARTINKAT PHD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2VICE PRESIDENT
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherExpensesTotalAmt09972
IRS990EZ/OtherRevenueTotalAmt0202
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0EDUCATION
IRS990EZ/PrintingPublicationsPostageAmt0428
IRS990EZ/ProgramServiceRevenueAmt058063
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0SERVING OVER 90 STUDENTS WITH AFFORDABLE EDUCATION BY PROVIDING STUDENTS WITH HEALTH AND PSYCHOLOGY EDUCATION, LIFE COACHING AND ORGANIZATIONAL SKILLS
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1SUPPORTING ACADEMIC RESEARCH TO BENEFIT SOCIETY. AREAS INCLUDE MULTI-CULTURAL, GLOBAL ISSUES AND RACE CONSCIOUSNESS
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt072203
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt10
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt06120
IRS990EZ/SchoolOperatingInd0true
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0HI
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt072204
IRS990EZ/TotalProgramServiceExpensesAmt072203
IRS990EZ/TotalRevenueAmt077506
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleA/SchoolInd0X
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
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description AmountMISC 202
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Description AmountMEMBERSHIPS AND SUBSCRIPTIONS 575CREDIT CARD FEES 1,428OFFICE EXPENSE 558WEBSITE & INTERNET 1,090COMPUTER SUPPORT 750REFERENCE MATERIAL 138REFUND 2,000PAYROLL TAXES 628INSURANCE 1,572MEALS 190TELEPHONE 1,043
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other revenue Part I line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of other expenses Part I line 16
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0INULA D MARTINKAT PHD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum04158844469
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0INTL UNIVERSITY OF PROF STUDIES
ReturnHeader/Filer/BusinessNameControlTxt0INTL
ReturnHeader/Filer/EIN0990308755
ReturnHeader/Filer/InCareOfNm0% INULA D MARTINKAT PHD
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 236
ReturnHeader/Filer/USAddress/CityNm0MAKAWAO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd0967680236
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0320191993
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Abacus Tax Services
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0513 Indian Way
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Novato
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd094949
ReturnHeader/PreparerPersonGrp/PhoneNum04152722219
ReturnHeader/PreparerPersonGrp/PreparationDt02026-02-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RICHARD SANTORO
ReturnHeader/ReturnTs02026-02-09T08:17:48-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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