Community Systems Foundation FY2021 filing

Tax-deductible

Ann Arbor, MI501(c)(3)InternationalEIN 38-1713461

To improve the quality of life through applied research and technical assistance to communities by pioneering solutions that yield measurable results.

501(c)(3) charity; gifts are tax-deductible.
93¢ of each $1 spent went to programs.
$173K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 5
filings with a surplus
Average deficit $93K a year · 3% of revenue · last 5 filings
Concern: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
93%
of spending
Looks good: 93% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$173K
to officers and key staff · 5% of spending
Looks good: pay to officers and key staff is 5% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
<1 mo
of spending, in cash
Concern: 0.3 months of spending in cash; under 2 weeks.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$1.7M
95% of total assets
Concern: liabilities are 95% of assets; over 80%.
Pt X · Ln 26
Independent board members
8
of 10 voting members
Looks good: 8 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$3.0M
+23% vs prior year
Spent
$3.2M
To programs
93%
Net assets
$87K
By yearFY2020–FY2024
Revenue
$3.0M
FY2021▲ +23%
Revenue by fiscal year
FY2020$2.4M
FY2021$3.0M
FY2022$2.3M
FY2023$2.8M
FY2024$3.0M
Expenses
$3.2M
FY2021▲ +18%
Expenses by fiscal year
FY2020$2.7M
FY2021$3.2M
FY2022$2.4M
FY2023$2.8M
FY2024$3.0M
Net assets
$87K
FY2021▼ -68%
Net assets by fiscal year
FY2020$275K
FY2021$87K
FY2022$36K
FY2023$50K
FY2024$68K

From the FY2021 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Feb 1966.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

93 cents of each dollar spent went to programs.

Program services 93% · $2.9M Management & general 7% · $230K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Who runs it and what they're paid

10 people listed on the 990; $173K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director and Secretary
$172,578Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice Chairman
$0Pt VII · Sec A

Jon F Kapp’s $217K as Executive Director and Secretary is at the 80th percentile of top reported officer pay among 1168 $1–10M international nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Jon F Kapp$216,552$201,202$173,241$172,578$237,386

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Improves communities by researching and applying solutions for better quality of life.

Provided by the organization

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3 program services account for $2.3M of program spending, described in the organization's own filed words · FY2021.
01

United Nations Childrens Fund (unicef)

Technical assistance was provided to assist UNICEF in establishing data analysis, visualization and dissemination based on innovations in information technology to promote better development for children around the world.

$1.1Mprogram expense
02

United Nations Educational, Scientific, and Cultural Organization (UNESCO): Providing technical assistance to UNESCO in the development and deployment of education management information systems.

$685Kprogram expense
03

Ministry of Education (moe)

Technical assistance to MoE of various countries in rollout of the OpenEMIS application.

$519Kprogram expense

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By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$3.0M
Ln 12
Fees for servicesLn 2g$2.9M
Gifts and grantsLn 1h$69K
Money outPt IX
$3.2M
Ln 25
Programscol B$2.9M
Managementcol C$230K
Owns and owesPt X
$87K
net assets · Ln 32
Cash and savingsLn 1–2$83K
Total assetsLn 16$1.8M
LiabilitiesLn 26$1.7M
PeoplePt VI, VII
10
listed · VII A
PaidVII A1
Voting boardVI 1a10
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$69K
Government grantsLn 1e$69K
Noncash giftsLn 1g$0
Fundraising eventsLn 1c$0
Fees for servicesLn 2g$2.9M
Total revenueLn 12$3.0M
Assets in detailPt X, end of year
CashLn 1$83K
Cash and savings togetherLn 1–2$83K
Other assetsLn 15$26K
Total assetsLn 16$1.8M
LiabilitiesLn 26$1.7M
Net assetsLn 32$87K
OperationsPt I, VI
EmployeesI 52
VolunteersI 65
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$105K$83K
Total assetsLn 16$1.6M$1.8M
LiabilitiesLn 26$1.3M$1.7M
Net assetsLn 32$275K$87K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0$0
Grants to domestic individualsLn 2$0$0
Grants and assistance to foreign recipientsLn 3$0$0
Benefits paid to or for membersLn 4$0$0
Pay of current officers, directors and key staffLn 5$173K$173K$0$0
Pay of disqualified personsLn 6$0$0$0$0
Other salaries and wagesLn 7$57K$57K$0$0
Pension plan contributionsLn 8$0$0$0$0
Other employee benefitsLn 9$14K$14K$0$0
Payroll taxesLn 10$16K$16K$0$0
Management feesLn 11a$0$0$0$0
Legal feesLn 11b$0$0$0$0
Accounting feesLn 11c$15K$0$15K$0
Lobbying feesLn 11d$0$0$0$0
Professional fundraising feesLn 11e$0$0
Investment management feesLn 11f$0$0$0$0
Other fees for servicesLn 11g$2.6M$2.6M$0$0
Advertising and promotionLn 12$0$0$0$0
Office expensesLn 13$38K$0$38K$0
Information technologyLn 14$24K$0$24K$0
RoyaltiesLn 15$0$0$0$0
OccupancyLn 16$43K$0$43K$0
TravelLn 17$27K$27K$0$0
Travel and entertainment for public officialsLn 18$0$0$0$0
Conferences, conventions and meetingsLn 19$232$0$232$0
InterestLn 20$0$0$0$0
Payments to affiliatesLn 21$0$0$0$0
Depreciation, depletion and amortizationLn 22$0$0$0$0
InsuranceLn 23$12K$0$12K$0
All other expensesLn 24e$97K$0$97K$0
Total functional expensesLn 25$3.2M$2.9M$230K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $3.0M$3.0M$18K$68K 990 PDF
FY2023 $2.8M$2.8M$14K$50K 990 PDF
FY2022 $2.3M$2.4M−$51K$36K 990 PDF
FY2021 Viewing $3.0M$3.2M−$188K$87K 990 PDF
FY2020 $2.4M$2.7M−$255K$275K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2021 990 (4 parts)
Part VIII · Statement of revenue $2,966,882 across 10 lines filed
Lines not itemized here account for $598,173 of total revenue; see the IRS return.
VIII-1a Federated campaigns$0
VIII-1b Membership dues$0
VIII-1c Fundraising events$0
VIII-1d Related organizations$0
VIII-1e Government grants$69,281
VIII-1f All other contributions, gifts and grants$0
VIII-1g Noncash contributions (included above)$0
VIII-1h Total contributions, gifts and grants$69,281
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $2,299,428 · Unrelated business $0 · Excluded from tax $0$2,299,428
VIII-12 Total revenueRelated to mission $2,897,601 · Unrelated business $0 · Excluded from tax $0$2,966,882
Part IX · Statement of functional expenses $3,154,901 across 30 lines filed
IX-1 Grants to domestic organizationsPrograms $0$0
IX-2 Grants to domestic individualsPrograms $0$0
IX-3 Grants and assistance to foreign recipientsPrograms $0$0
IX-4 Benefits paid to or for membersPrograms $0$0
IX-5 Pay of current officers, directors and key staffPrograms $172,578 · Management $0 · Fundraising $0$172,578
IX-6 Pay of disqualified personsPrograms $0 · Management $0 · Fundraising $0$0
IX-7 Other salaries and wagesPrograms $57,192 · Management $0 · Fundraising $0$57,192
IX-8 Pension plan contributionsPrograms $0 · Management $0 · Fundraising $0$0
IX-9 Other employee benefitsPrograms $13,786 · Management $0 · Fundraising $0$13,786
IX-10 Payroll taxesPrograms $16,415 · Management $0 · Fundraising $0$16,415
IX-11a Management feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11b Legal feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11c Accounting feesPrograms $0 · Management $15,150 · Fundraising $0$15,150
IX-11d Lobbying feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11e Professional fundraising feesFundraising $0$0
IX-11f Investment management feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11g Other fees for servicesPrograms $2,638,299 · Management $0 · Fundraising $0$2,638,299
IX-12 Advertising and promotionPrograms $0 · Management $0 · Fundraising $0$0
IX-13 Office expensesPrograms $0 · Management $37,596 · Fundraising $0$37,596
IX-14 Information technologyPrograms $0 · Management $23,998 · Fundraising $0$23,998
IX-15 RoyaltiesPrograms $0 · Management $0 · Fundraising $0$0
IX-16 OccupancyPrograms $0 · Management $42,917 · Fundraising $0$42,917
IX-17 TravelPrograms $26,944 · Management $0 · Fundraising $0$26,944
IX-18 Travel and entertainment for public officialsPrograms $0 · Management $0 · Fundraising $0$0
IX-19 Conferences, conventions and meetingsPrograms $0 · Management $232 · Fundraising $0$232
IX-20 InterestPrograms $0 · Management $0 · Fundraising $0$0
IX-21 Payments to affiliatesPrograms $0 · Management $0 · Fundraising $0$0
IX-22 Depreciation, depletion and amortizationPrograms $0 · Management $0 · Fundraising $0$0
IX-23 InsurancePrograms $0 · Management $12,305 · Fundraising $0$12,305
IX-24e All other expensesPrograms $0 · Management $97,489 · Fundraising $0$97,489
IX-25 Total functional expensesPrograms $2,925,214 · Management $229,687 · Fundraising $0$3,154,901
Part X · Balance sheet $1,779,833 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $105,426$82,670
X-4 Accounts receivableStart of year $1,375,015$1,671,331
X-15 Other assetsStart of year $111,332$25,832
X-16 Total assetsStart of year $1,591,773$1,779,833
X-17 Accounts payable and accrued expensesStart of year $1,140,303$1,508,115
X-25 Other liabilitiesStart of year $175,988$184,255
X-26 Total liabilitiesStart of year $1,316,291$1,692,370
X-32 Total net assets or fund balancesStart of year $275,482$87,463
X-33 Total liabilities and net assetsStart of year $1,591,773$1,779,833
Part XI · Reconciliation of net assets $87,463 net assets at year end
XI-1 Total revenue$2,966,882
XI-2 Total expenses$3,154,901
XI-3 Revenue less expenses−$188,019
XI-4 Net assets at start of year$275,482
XI-5 Net unrealized gains (losses) on investments$0
XI-6 Donated services and use of facilities$0
XI-7 Investment expenses$0
XI-8 Prior period adjustments$0
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$87,463

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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