2024-12-06T10:48:19-08:00 2024-08-31 680260103 Regalia & Associates CPAS 103 Town and Country Drive Suite K Danville CA 94526 990 2023-09-01 943112002 Psychoanalytic Institute Of Northern California PINC PSYC 4152884050 530 Bush Street 700 San Francisco CA 94108 Gail Kaplan Executive Director 4152884050 2024-12-06 true true Douglas W Regalia P00186389 9253140390 2023 2024-10-15 13:58:12Z Gail Kaplan 530 Bush Street 700 San Francisco CA 941083635 778522 false X www.pincsf.org X 1989 CA The mission of PINC is to provide education, service, and research in contemporary psychoanalysis. As an interdisciplinary center for creative psychoanalytic thought, we are committed to creating an atmosphere of intellectual excitement and mutual respect. 9 9 3 35 0 392402 443226 295345 308254 74558 27042 9006 0 771311 778522 0 0 249720 258911 0 589 534337 491792 784057 750703 -12746 27819 1106356 1238960 17451 17010 1088905 1221950 The goal of the psychoanalytic training program is to create a lively community in which psychoanalysis may be studied both as an intellectual discipline and as a method of treatment. The program is guided by the assumption that psychoanalysis is an evolving discipline that is strengthened by the ongoing controversies among its various perspectives and by fertilization from other disciplines. false false 586745 308254 PINC is widely recognized within local, national, and international communities as a welcoming and intellectually rigorous community. In an atmosphere that encourages creativity and dialogue, we adhere to the highest standards of psychoanalytic training.Our dominant values of interdisciplinary inclusiveness, community collaboration, and participation in the evolution of psychoanalysis are all reflections of the spirit in which PINC was founded. Since 2004 PINC had been a Provisional Society of the International Psychoanalytical Association (IPA); PINC became a component society in July of 2009. While meeting IPA standards, PINC maintains its unique identity and continues to provide an innovative vision at the cutting edge of psychoanalysis. 586745 true true false false false false false false false false true true false false false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 40 0 true 3 true false false false false true true false false 0 false false false false false false false X 9 9 false false false false false false false true true false false true true true true true true true true false CA X X X Gail Kaplan 4159224050 530 Bush Street 7th Floor San Francisco CA 94108 Gail Kaplan Exec Director 32.00 0.00 X 92476 0 0 Kate Page Treasurer 5.00 0.00 X X 0 0 0 Carole Christianson Director 2.00 0.00 X 0 0 0 Julie Leavitt Director 2.00 0.00 X 0 0 0 Shelia Longerbeam Director 2.00 0.00 X 0 0 0 Joanne Shurter Candidate Rep 2.00 0.00 X 0 0 0 Alice Shaw Graduate Rep 2.00 0.00 X 0 0 0 Sue Haas Lyon Secretary 2.00 0.00 X X 0 0 0 Regina Shields Community Advis 2.00 0.00 X 0 0 0 Cynthia Colvin Pers/Superv Rep 2.00 0.00 X 0 0 0 Kali Hess President 20.00 0.00 X 0 0 0 Elise Geltman President Elect 10.00 0.00 X 0 0 0 92476 0 false false false 0 248125 195101 443226 External Events 611430 76674 76674 Subscriptions 519200 53130 53130 Tuition, fees, and other 611430 178450 178450 308254 27042 27042 0 0 0 0 0 0 0 0 778522 308254 27042 X 0 0 0 0 94276 82963 11313 0 129955 114360 15595 0 17169 15109 2060 17511 15410 2101 0 3282 3282 11800 11800 0 0 0 100381 61164 38628 589 815 815 6065 982 5083 5372 4727 645 0 125070 100056 25014 2840 2840 0 0 0 0 0 4910 4910 Restricted Projects 77711 77661 50 Dues and Subscriptions 49140 49140 Maintenance & Repairs 35117 28094 7023 Furniture and Equipment 30166 23750 6416 39123 7207 31916 750703 586745 163369 589 156026 158140 0 0 14830 34325 0 0 0 0 63560 42423 45117 45117 0 0 871940 1004072 0 0 0 1106356 1238960 15251 21810 2200 -4800 17451 17010 X 671780 896537 417125 325413 1088905 1221950 1106356 1238960 27819 105126 100 X false false false X 355906 769674 471017 392402 443226 2432225 0 0 355906 769674 471017 392402 443226 2432225 0 2432225 22858 27146 38642 74558 27042 190246 0 0 2622471 1190259 0.92750 0.92580 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 45117 45117 1004072 Candidate Deposit -6000 Renters Security Deposit 1200 -4800 X Part X : FIN48 Footnote Income TaxesFinancial statement presentation follows the recommendations of ASC 740, Income Taxes. Under ASC 740, PINC is required to report information regarding its exposure to various tax positions taken by PINC and requires a two-step process that separates recognition from measurement. The first step is determining whether a tax position has met the recognition threshold; the second step is measuring a tax position that meets the recognition threshold. Management believes that PINC has adequately evaluated its current tax positions and has concluded that as of August 31, 2024, PINC does not have any uncertain tax positions for which a reserve or an accrual for a tax liability would be necessary.PINC has received notification from the Internal Revenue Service and the State of California that it qualifies for tax-exempt status under Section 501(c)(3) of the Internal Revenue Code and Section 23701d of the California Revenue and Taxation Code. This exemption is subject to periodic review by the federal and state taxing authorities and management is confident that the organization continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status. PINC may periodically receive unrelated business income requiring the organization to file separate tax returns under federal and state statutes. Under such conditions, PINC would calculate and accrue the applicable taxes payable. Form 990, Part VI, Section B, Line 11b Form 990 is prepared by an outside tax professional. The form is then reviewed by the organization's management. After a full review, the final version of the tax return is provided to all members of the organization's voting body. A representative of management authorizes the final form 990 which is then e-filed with the internal revenue service. Form 990, Part VI, Section B, Line 12c Members of the Board of Directors review all potential conflicts of interest periodically. Top management and all Board members are required to disclose potential conflicts and any related party affiliations. The organization seeks full transparency on all relationships. Any potential conflicts (in fact or appearance) are discussed openly and resolved in accordance with the organization's policies and procedures. Form 990, Part VI, Section B, Line 15a Members of the board of directors review the compensation of all high-level personnel periodically in accordance with IRS rules and regulations. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries. Every effort is made to ensure that the process is thorough and transparent in accordance with IRS guidelines and the organization's policies and procedures. Form 990, Part VI, Section B, Line 15b Compensation of other personnel and highly compensated employees is reviewed periodically by members of management. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries and all related benefits. All decisions are then documented in personnel files. Form 990, Part VI, Section C, Line 18 Tax returns are available for download from several websites and by request from the organization's office in San Francisco, California. Form 990, Part VI, Section C, Line 19 All of the organization's governing documents, financial statements, and other legal filings are maintained in a secure environment and held available for inspection by tax authorities and the general public. Tax returns are posted annually to our website and to www.candid.org (where they are available for viewing as electronic copies) and are also available by request from the organization's office.