Civic Intelligence

Counsel of Pulmonary Service Managers Inc

EIN 04-3104563 • 501(c)6 • Ludlow, MA

Profile

EDUCATION

236 Colonial DriveLudlow, MA 01056
Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2025

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on the latest valid filing.

Source year 2025

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2025

Asset Growth

8th percentile

-100%

Faster asset growth than 8% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2024 to 2025

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$0

Down $1,682 (-100%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Down

$0

Down $1,682 (-100%) from 2024

Operations
Liabilities / RevenueScore unavailableNet MarginScore unavailable

Revenue

Flat

$0

Flat from 2024

Expenses

Up

$1,682

Up $200 (+13%) from 2024

Net Income

Down

-$1,682

Down $200 (-13%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth8th percentile

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

$15K$10K$5.0K$0Assets 2011: $7,476Liabilities 2011: $0Net Assets 2011: $7,4762011Assets 2012: $6,129Liabilities 2012: $0Net Assets 2012: $6,1292012Assets 2013: $8,716Liabilities 2013: $0Net Assets 2013: $8,7162013Assets 2014: $8,465Liabilities 2014: $0Net Assets 2014: $8,4652014Assets 2015: $10,269Liabilities 2015: $0Net Assets 2015: $10,2692015Assets 2016: $8,345Liabilities 2016: $0Net Assets 2016: $8,3452016Assets 2017: $5,920Liabilities 2017: $0Net Assets 2017: $5,9202017Assets 2018: $3,030Liabilities 2018: $0Net Assets 2018: $3,0302018Assets 2019: $6,338Liabilities 2019: $0Net Assets 2019: $6,3382019Assets 2020: $5,917Liabilities 2020: $0Net Assets 2020: $5,9172020Assets 2021: $5,460Liabilities 2021: $0Net Assets 2021: $5,4602021Assets 2022: $4,425Liabilities 2022: $0Net Assets 2022: $4,4252022Assets 2023: $3,164Liabilities 2023: $0Net Assets 2023: $3,1642023Assets 2024: $1,682Liabilities 2024: $0Net Assets 2024: $1,6822024Assets 2025: $0Liabilities 2025: $0Net Assets 2025: $02025

Highlighted filing

2025

Assets$0
Liabilities$0
Net Assets$0
Open 2025 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$10K$5.0K$0-$5.0KRevenue 2011: $7,815Expenses 2011: $5,492Net Income 2011: $2,3232011Revenue 2012: $5,355Expenses 2012: $6,702Net Income 2012: -$1,3472012Revenue 2013: $6,185Expenses 2013: $3,598Net Income 2013: $2,5872013Revenue 2014: $5,742Expenses 2014: $5,993Net Income 2014: -$2512014Revenue 2015: $8,195Expenses 2015: $6,391Net Income 2015: $1,8042015Revenue 2016: $4,890Expenses 2016: $6,814Net Income 2016: -$1,9242016Revenue 2017: $4,299Expenses 2017: $6,724Net Income 2017: -$2,4252017Revenue 2018: $4,850Expenses 2018: $7,740Net Income 2018: -$2,8902018Revenue 2019: $4,722Expenses 2019: $1,414Net Income 2019: $3,3082019Revenue 2020: $200Expenses 2020: $621Net Income 2020: -$4212020Revenue 2021: $0Expenses 2021: $457Net Income 2021: -$4572021Revenue 2022: $369Expenses 2022: $1,404Net Income 2022: -$1,0352022Revenue 2023: $0Expenses 2023: $1,261Net Income 2023: -$1,2612023Revenue 2024: $0Expenses 2024: $1,482Net Income 2024: -$1,4822024Revenue 2025: $0Expenses 2025: $1,682Net Income 2025: -$1,6822025

Highlighted filing

2025

Revenue$0
Expenses$1,682
Net Income-$1,682
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$0
Liabilities
$0
Net assets
$0
Revenue
$0
Expenses
$1,682
Net income
-$1,682
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.00$1.68$1.68
2024Detailed filing. Detailed filing data is available for this year.$1.68$0.00$1.68$0.00$1.48$1.48
2023Detailed filing. Detailed filing data is available for this year.$3.16$0.00$3.16$0.00$1.26$1.26
2022Detailed filing. Detailed filing data is available for this year.$4.43$0.00$4.43$0.37$1.40$1.04
2021Detailed filing. Detailed filing data is available for this year.$5.46$0.00$5.46$0.00$0.46$0.46
2020Detailed filing. Detailed filing data is available for this year.$5.92$0.00$5.92$0.20$0.62$0.42
2019Detailed filing. Detailed filing data is available for this year.$6.34$0.00$6.34$4.72$1.41$3.31
2018Detailed filing. Detailed filing data is available for this year.$3.03$0.00$3.03$4.85$7.74$2.89
2017Detailed filing. Detailed filing data is available for this year.$5.92$0.00$5.92$4.30$6.72$2.43
2016Detailed filing. Detailed filing data is available for this year.$8.35$0.00$8.35$4.89$6.81$1.92
2015Detailed filing. Detailed filing data is available for this year.$10.3$0.00$10.3$8.20$6.39$1.80
2014Detailed filing. Detailed filing data is available for this year.$8.47$0.00$8.47$5.74$5.99$0.25
2013Detailed filing. Detailed filing data is available for this year.$8.72$0.00$8.72$6.19$3.60$2.59
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.13$0.00$6.13$5.36$6.70$1.35
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.48$0.00$7.48$7.82$5.49$2.32
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Apr 30, 2025
Signed
Jun 5, 2025
Return Version
2024v5.0
Gross Receipts
$0
Mission and Program Overview

Mission

EDUCATION

Education The council provides a seminar for approximately 40 individuals to promote and educate the respiratory therapy and diagnostic field.

Program Services

DescriptionGrantsExpenses
Dissolution of the Counsel of Pulmonary Services was accomplished in 2025. All available funds donated to the Springfield Technical Community College Foundation Inc in accordance with the Massachusetts Supreme Judicial Courts requirements. Total amount donated to was $1603.94. Bank fees for 3 months were $78$1,604$78
Compensation and Service Providers
Top Officer Pay77th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Scott FrinkPresident-$0--
Chris LangoneSecretary-$0--
Ronald KrystofikTreasurer-$0--
Filing and Contact Details

Filer

Filer Name
Counsel of Pulmonary Service Managers Inc
EIN
04-3104563
Phone
4133151016
Address
236 Colonial Drive, Ludlow, MA 01056

Signing Officer

Name
Ronald Krystofik
Title
Treasurer
Phone
4133151016
Signed
2025-06-05
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 10

“All grant funds donated to Springfield Technical Community College Foundation Inc., a 501 C3 non-profit organization. This donation is in compliance with the Massachusetts Supreme Judicial Count and the Massachusetts Division of Public Charities requirements.”

Form 990-EZ, Part I, Line 16

“Monthly Bank Fees - 3 months, Bank of America $78.00”

Raw XML Appendix136 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/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BenefitsPaidToOrForMembersAmt00
IRS990EZ/BooksInCareOfDetail/PersonNm0Ronald Krystofik
IRS990EZ/BooksInCareOfDetail/PhoneNum04133151016
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0236 Colonial Drive
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Ludlow
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd001056
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt01682
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt00
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/ContributionsGiftsGrantsEtcAmt00
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/ExcessOrDeficitForYearAmt0-1682
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt00
IRS990EZ/FinalReturnInd0X
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form1120PolFiledInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt01682
IRS990EZ/Form990TotalAssetsGrp/EOYAmt00
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GamingGrossIncomeAmt00
IRS990EZ/GrantsAndSimilarAmountsPaidAmt01604
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt00
IRS990EZ/GrossSalesOfInventoryAmt00
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt00
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MembershipDuesAmt00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt01682
IRS990EZ/NetAssetsOrFundBalancesEOYAmt00
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt01682
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt00
IRS990EZ/OccupancyRentUtltsAndMaintAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21
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/PersonNm0Scott Frink
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Chris Langone
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Ronald Krystofik
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Treasurer
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd01
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt078
IRS990EZ/OtherRevenueTotalAmt00
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0Education The council provides a seminar for approximately 40 individuals to promote and educate the respiratory therapy and diagnostic field.
IRS990EZ/PrintingPublicationsPostageAmt00
IRS990EZ/ProgramServiceRevenueAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Dissolution of the Counsel of Pulmonary Services was accomplished in 2025. All available funds donated to the Springfield Technical Community College Foundation Inc in accordance with the Massachusetts Supreme Judicial Courts requirements. Total amount donated to was $1603.94. Bank fees for 3 months were $78
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt01604
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt078
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SalariesOtherCompEmplBnftAmt00
IRS990EZ/SaleOfAssetsGrossAmt00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TotalExpensesAmt01682
IRS990EZ/TotalProgramServiceExpensesAmt078
IRS990EZ/TotalRevenueAmt00
IRS990EZ/TransactionWithControlEntInd00
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleN/AssetsDistributedInd01
IRS990ScheduleN/AttorneyGeneralNotifiedInd01
IRS990ScheduleN/BondsOutstandingInd00
IRS990ScheduleN/DirectorOfSuccessorInd00
IRS990ScheduleN/EmployeeOfSuccessorInd00
IRS990ScheduleN/LiabilitiesPaidInd01
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0All available funds were donated to Springfield Technical Community College Foundation Inc. a 501 C3 organization. Funds were transferred to Springfield Technical Community College Foundation on April 3, 2025 in accordance with the Commonwealth of Massachusetts Supreme Judicial Courts requirements. Total funds donated to Springfield Technical Community College Foundation were $1603.94. Signed Affidavits from the Treasurer of the Counsel of Pulmonary Service Managers Inc and the Administrative Officer of Springfield Technical Community College Foundation were obtained when Cashiers Checks were presented to the College. The only other expense in 2025 were bank fees to Bank of America totaling $78. The Counsel of Pulmonary Services Mangers Inc. was officially dissolved on April 10, 2025.
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt0Springfield Technical Community College Foundation Inc
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt02025-04-03
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN0222612044
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt01604
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt0501(c)(3)
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt0All available funds of the Counsel of Pulmonary Service Managers Inc. after payment of bank fees was $1603.94. Cashiers checks obtained and All funds donated to the Springfield Technical Community College Foundation Inc. on April 3, 2025.
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt01 Armory Square
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm0Springfield
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd0MA
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd001105
IRS990ScheduleN/OwnerOfSuccessorInd00
IRS990ScheduleN/ReceiveCompensationInd00
IRS990ScheduleN/RequiredToNotifyAGInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0All grant funds donated to Springfield Technical Community College Foundation Inc., a 501 C3 non-profit organization. This donation is in compliance with the Massachusetts Supreme Judicial Count and the Massachusetts Division of Public Charities requirements.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Monthly Bank Fees - 3 months, Bank of America $78.00
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990-EZ, Part I, Line 16
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Ronald Krystofik
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum04133151016
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0COUNSEL OF PULMONARY SERVICE MANAGERS INC
ReturnHeader/Filer/BusinessNameControlTxt0COUN
ReturnHeader/Filer/EIN0043104563
ReturnHeader/Filer/PhoneNum04133151016
ReturnHeader/Filer/USAddress/AddressLine1Txt0236 Colonial Drive
ReturnHeader/Filer/USAddress/CityNm0Ludlow
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd001056
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/ReturnTs02025-06-10T17:24:06-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-04-30
ReturnHeader/TaxYr02024

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