Civic Intelligence

Pennsylvania Society of Gastroenterology

990 • Fiscal year 2021 • EIN 23-2195718

Jan 01, 2021 to Dec 31, 2021 • Filed on Apr 19, 2022

400 Winding Creek BlvdMechanicsburg, PA 17050

(833) 770-1552

Siviq Scores

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

Liabilities / Assets

27th percentile

0.03x

Higher debt load relative to assets than 27% of similar nonprofits.

2021 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

49th percentile

0.18x

Higher debt load relative to revenue than 49% of similar nonprofits.

2021 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2021

Net Margin

96th percentile

56%

Higher net margin than 96% of similar nonprofits.

2021 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

25th percentile

$0

Higher top officer pay than 25% of similar nonprofits.

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

2021 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2021

Asset Growth

50th percentile

11%

Faster asset growth than 50% of similar nonprofits.

2021 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

95th percentile

108%

Faster revenue growth than 95% of similar nonprofits.

2021 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Up

$1,064,044

Up $109,614 (+11%) from 2020

Net Assets

Up

$1,031,936

Up $122,392 (+13%) from 2020

Liabilities

Down

$32,108

Down $12,778 (-28%) from 2020

Revenue

Up

$174,295

Up $90,649 (+108%) from 2020

Expenses

Down

$77,477

Down $1,694 (-2.1%) from 2020

Net Income

Up

$96,818

Up $92,343 (+2064%) from 2020

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.5M$1.0M$500K$0Assets 2011: $310,754Liabilities 2011: $6,624Net Assets 2011: $304,1302011Assets 2012: $361,414Liabilities 2012: $14,191Net Assets 2012: $347,2232012Assets 2013: $450,940Liabilities 2013: $21,764Net Assets 2013: $429,1762013Assets 2014: $465,040Liabilities 2014: $21,352Net Assets 2014: $443,6882014Assets 2015: $519,887Liabilities 2015: $18,252Net Assets 2015: $501,6352015Assets 2016: $594,268Liabilities 2016: $14,179Net Assets 2016: $580,0892016Assets 2017: $671,805Liabilities 2017: $8,433Net Assets 2017: $663,3722017Assets 2018: $716,551Liabilities 2018: $21,575Net Assets 2018: $694,9762018Assets 2019: $874,435Liabilities 2019: $25,967Net Assets 2019: $848,4682019Assets 2020: $954,430Liabilities 2020: $44,886Net Assets 2020: $909,5442020Assets 2021: $1,064,044Liabilities 2021: $32,108Net Assets 2021: $1,031,9362021Assets 2022: $943,196Liabilities 2022: $12,441Net Assets 2022: $930,7552022Assets 2023: $1,081,990Liabilities 2023: $9,124Net Assets 2023: $1,072,8662023Assets 2024: $1,208,153Liabilities 2024: $8,751Net Assets 2024: $1,199,4022024

Highlighted filing

2021

Assets$1,064,044
Liabilities$32,108
Net Assets$1,031,936

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$300K$200K$100K$0-$100KRevenue 2011: $144,311Expenses 2011: $156,026Net Income 2011: -$11,7152011Revenue 2012: $166,603Expenses 2012: $123,510Net Income 2012: $43,0932012Revenue 2013: $197,951Expenses 2013: $134,689Net Income 2013: $63,2622013Revenue 2014: $210,911Expenses 2014: $164,732Net Income 2014: $46,1792014Revenue 2015: $215,931Expenses 2015: $149,958Net Income 2015: $65,9732015Revenue 2016: $197,405Expenses 2016: $136,448Net Income 2016: $60,9572016Revenue 2017: $181,807Expenses 2017: $148,558Net Income 2017: $33,2492017Revenue 2018: $270,999Expenses 2018: $184,436Net Income 2018: $86,5632018Revenue 2019: $257,076Expenses 2019: $156,743Net Income 2019: $100,3332019Revenue 2020: $83,646Expenses 2020: $79,171Net Income 2020: $4,4752020Revenue 2021: $174,295Expenses 2021: $77,477Net Income 2021: $96,8182021Revenue 2022: $239,940Expenses 2022: $172,009Net Income 2022: $67,9312022Revenue 2023: $210,018Expenses 2023: $179,154Net Income 2023: $30,8642023Revenue 2024: $274,497Expenses 2024: $188,141Net Income 2024: $86,3562024

Highlighted filing

2021

Revenue$174,295
Expenses$77,477
Net Income$96,818
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Apr 19, 2022
Return Version
2021v4.0
Gross Receipts
$174,295
Mission and Program Overview

Mission

Pennsylvania society of gastroenterology was formed in 1982. The society's purpose is to coordinate the efforts of gastroenterologists in pennsylvania to secure and maintain the best patient care and the highest standard of practice principally through the study of the scientific, socio-economic, and legislative aspects of gastroenterology; to provide education information to the membership and public regarding gastroenterological function and disorders; and to promote close association among the membership.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$803,576$953,003▲ $149,427
Savings and Temporary Cash Investments$150,504$110,516▼ $39,988
Accounts Receivable$350$525▲ $175
Total Assets$954,430$1,064,044▲ $109,614
Liabilities
Deferred Revenue$35,618$24,543▼ $11,075
Accounts Payable and Accrued Expenses$9,268$7,565▼ $1,703
Total Liabilities$44,886$32,108▼ $12,778
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$909,544$1,031,936▲ $122,392
Total Net Assets Fund Balance$909,544$1,031,936▲ $122,392
Total Liabilities and Net Assets / Fund Balance$954,430$1,064,044▲ $109,614
Compensation and Service Providers

Board Members and Trustees

NameTitle
Zubair a Malik MdBylaws Chair
David L Diehl MdPresident
Karen KrokPresident-el
Louis La Luna Md3rd Party Li
Joyann a Kroser MdAcg Governor
Randall Brand MdAcg Governor
Harvey B Lefton MdArchivist/sp
F Wilson Jackson Iii MdCAC Represen
Ralph D Mckibbin MdDdnc Rep.
Ariel JonesExecutive Di
Ravi Ghanta MdImmed Past P
David a Sass MdMembership C
Manish Thapar MdMembership C
Mitual Patel MdMembership C
Richard E Moses Do JdMembership C
Shyam Thakkar MdMembership C
Harshit Khara MdProgram Chai
Hiral Shah MdRegional COU
Jennifer Maranki MdRegional COU
Nitin Ahuja MdRegional COU
R Fraser Stokes MdRegional COU
Sagar V Vallabh MdRegional COU
Neilanjan Nandi MdTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$24,625
Program Service Revenue
$68,616
Investment Income
$81,054
Other Revenue
$0
All Other Contributions
$24,625
Change in Net Assets
$96,818

Audited Revenue Reconciliation

Revenue per Audited Statements
$174,295
Revenue Not Reported on Form 990
$20,660
Total Revenue per Audited Statements
$194,955
Total Revenue per Form 990
$174,295
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$77,477
Total Fundraising Expense$2,929
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$36,193$15,511$2,721$54,425
Fees for Services Accounting-$5,351-$5,351
Fees for Service Investment Mgmnt Fees$4,914--$4,914
Conferences and Meetings-$2,080-$2,080
Insurance-$1,649-$1,649
Office Expenses$1,187$239-$1,426
Other Expenses$500$1,862$92$500
Advertising$349-$18$367
Fees for Services Other-$67-$67
All Other Expenses$5--$5
Total Functional Expenses$47,789$26,759$2,929$77,477

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$77,477
Total Expenses per Form 990$77,477
Total Expenses per Audited Statements$72,563
Expenses Not Reported on Form 990$-4,914
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
Yes
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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
Yes
Management duties delegated
Yes

Governance Explanations

Form 990, Page 6, Part VI, Line 2

David a. Sass, md harvey b. Lefton, md memb. Co-ch. Archivist family

Form 990, Page 6, Part VI, Line 3

The society has a management service agreement with the pa medical society (pamed), in which pamed provides administrative services to the society, which includes membership/administration coordination, board and committee support, marketing and communications, meeting coordination, technology management, and financial management.

Form 990, Page 6, Part VI, Line 6

The organization has members who have medical or osteopathic licensure. There are three general levels of membership: active, associate, and affiliate. Non-physician clinicians may also become members but may not vote or hold office. Only active members may vote.

Form 990, Page 6, Part VI, Line 7A

Officers are elected by the active membership at the annual meeting.

Form 990, Page 6, Part VI, Line 7B

The members approve certain actions by the governing board.

Form 990, Page 6, Part VI, Line 11B

The management company reviews the form 990 and then distributes the form 990 to the entire board to review prior to filing.

Form 990, Page 6, Part VI, Line 12C

Board members are required to complete an annual renewal of conflict of interest policy. This is monitored and enforced by the executive director. If a conflict arises with a board member where there will be discussion and potential action related to the conflict, the board member must recuse him/herself from the discussion and leave the room during the discussion. If a conflict arises with a speaker who will be presenting at the annual scientific meeting, the planning committee will resolve the conflict and notice of the conflict is provided to all attendees at the meeting.

Form 990, Page 6, Part VI, Line 19

The organization makes its governing documents, conflict of interest policies, and financial statements available to public inspection upon request.

Filing and Contact Details

Filer

Filer Name
Pennsylvania Society of
EIN
23-2195718
Phone
8337701552
Address
400 WINDING CREEK BLVD, MECHANICSBURG, PA 17050

Signing Officer

Name
Ariel Jones
Title
Executive Director
Phone
7175587750
Signed
2022-04-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David L Diehl Md
Formed
1982
Legal Domicile
Pa
Voting Board Members
22
Independent Board Members
22
Employees
0
Volunteers
19

Preparer

Firm
Hamilton & Musser Pc Cpas
Address
176 CUMBERLAND PARKWAY, MECHANICSBURG, PA 17055
Preparer
William P Ashman CPA
Phone
7176973888
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Pennsylvania society of gastroenterology was formed in 1982. The society's purpose is to coordinate the efforts of gastroenterologists in pennsylvania to secure and maintain the best patient care and the highest standard of practice principally through the study of the scientific, socio-economic, and legislative aspects of gastroenterology; to provide education information to the membership and public regarding gastroenterological function and disorders; and to promote close association among the membership.

Form 990, Part XI, Line 9

Investment fees -4,914 investment fees 4,914

Financial Statement Notes

Schedule D, Page 3, Part X

The organization is exempt from federal income taxes as an organization described under the internal revenue code section 501(c)(6) and applicable regulations, except for net income derived from unrelated business activites, if any. Asc no. 740, "income taxes," prescribes a comprehensive model for how an organization should measure, recognize, present, and disclose uncertain tax positions taken on its tax return. The organization believes that it has appropriate support for tax positions taken and, as such, does not have any uncertain tax positions that are material to the financial statements.

Schedule D, Page 4, Part XI, Line 2D

INVESTMENT FEES -4,914

Schedule D, Page 4, Part XII, Line 2D

INVESTMENT FEES -4,914

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IRS990/Form990PartVIISectionAGrp/TitleTxt93RD PARTY LI
IRS990/Form990PartVIISectionAGrp/TitleTxt10BYLAWS CHAIR
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IRS990/Form990PartVIISectionAGrp/TitleTxt12ARCHIVIST/SP
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IRS990/MissionDesc0PENNSYLVANIA SOCIETY OF GASTROENTEROLOGY WAS FORMED IN 1982. THE SOCIETY'S PURPOSE IS TO COORDINATE THE EFFORTS OF GASTROENTEROLOGISTS IN PENNSYLVANIA TO SECURE AND MAINTAIN THE BEST PATIENT CARE AND THE HIGHEST STANDARD OF PRACTICE PRINCIPALLY THROUGH THE STUDY OF THE SCIENTIFIC, SOCIO-ECONOMIC, AND LEGISLATIVE ASPECTS OF GASTROENTEROLOGY; TO PROVIDE EDUCATION INFORMATION TO THE MEMBERSHIP AND PUBLIC REGARDING GASTROENTEROLOGICAL FUNCTION AND DISORDERS; AND TO PROMOTE CLOSE ASSOCIATION AMONG THE MEMBERSHIP.
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IRS990/PrincipalOfficerNm0DAVID L DIEHL MD
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES AS AN ORGANIZATION DESCRIBED UNDER THE INTERNAL REVENUE CODE SECTION 501(C)(6) AND APPLICABLE REGULATIONS, EXCEPT FOR NET INCOME DERIVED FROM UNRELATED BUSINESS ACTIVITES, IF ANY. ASC NO. 740, "INCOME TAXES," PRESCRIBES A COMPREHENSIVE MODEL FOR HOW AN ORGANIZATION SHOULD MEASURE, RECOGNIZE, PRESENT, AND DISCLOSE UNCERTAIN TAX POSITIONS TAKEN ON ITS TAX RETURN. THE ORGANIZATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR TAX POSITIONS TAKEN AND, AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1INVESTMENT FEES -4,914
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2INVESTMENT FEES -4,914
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XII, LINE 2D
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PENNSYLVANIA SOCIETY OF GASTROENTEROLOGY WAS FORMED IN 1982. THE SOCIETY'S PURPOSE IS TO COORDINATE THE EFFORTS OF GASTROENTEROLOGISTS IN PENNSYLVANIA TO SECURE AND MAINTAIN THE BEST PATIENT CARE AND THE HIGHEST STANDARD OF PRACTICE PRINCIPALLY THROUGH THE STUDY OF THE SCIENTIFIC, SOCIO-ECONOMIC, AND LEGISLATIVE ASPECTS OF GASTROENTEROLOGY; TO PROVIDE EDUCATION INFORMATION TO THE MEMBERSHIP AND PUBLIC REGARDING GASTROENTEROLOGICAL FUNCTION AND DISORDERS; AND TO PROMOTE CLOSE ASSOCIATION AMONG THE MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DAVID A. SASS, MD HARVEY B. LEFTON, MD MEMB. CO-CH. ARCHIVIST FAMILY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE SOCIETY HAS A MANAGEMENT SERVICE AGREEMENT WITH THE PA MEDICAL SOCIETY (PAMED), IN WHICH PAMED PROVIDES ADMINISTRATIVE SERVICES TO THE SOCIETY, WHICH INCLUDES MEMBERSHIP/ADMINISTRATION COORDINATION, BOARD AND COMMITTEE SUPPORT, MARKETING AND COMMUNICATIONS, MEETING COORDINATION, TECHNOLOGY MANAGEMENT, AND FINANCIAL MANAGEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION HAS MEMBERS WHO HAVE MEDICAL OR OSTEOPATHIC LICENSURE. THERE ARE THREE GENERAL LEVELS OF MEMBERSHIP: ACTIVE, ASSOCIATE, AND AFFILIATE. NON-PHYSICIAN CLINICIANS MAY ALSO BECOME MEMBERS BUT MAY NOT VOTE OR HOLD OFFICE. ONLY ACTIVE MEMBERS MAY VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4OFFICERS ARE ELECTED BY THE ACTIVE MEMBERSHIP AT THE ANNUAL MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE MEMBERS APPROVE CERTAIN ACTIONS BY THE GOVERNING BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE MANAGEMENT COMPANY REVIEWS THE FORM 990 AND THEN DISTRIBUTES THE FORM 990 TO THE ENTIRE BOARD TO REVIEW PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7BOARD MEMBERS ARE REQUIRED TO COMPLETE AN ANNUAL RENEWAL OF CONFLICT OF INTEREST POLICY. THIS IS MONITORED AND ENFORCED BY THE EXECUTIVE DIRECTOR. IF A CONFLICT ARISES WITH A BOARD MEMBER WHERE THERE WILL BE DISCUSSION AND POTENTIAL ACTION RELATED TO THE CONFLICT, THE BOARD MEMBER MUST RECUSE HIM/HERSELF FROM THE DISCUSSION AND LEAVE THE ROOM DURING THE DISCUSSION. IF A CONFLICT ARISES WITH A SPEAKER WHO WILL BE PRESENTING AT THE ANNUAL SCIENTIFIC MEETING, THE PLANNING COMMITTEE WILL RESOLVE THE CONFLICT AND NOTICE OF THE CONFLICT IS PROVIDED TO ALL ATTENDEES AT THE MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES, AND FINANCIAL STATEMENTS AVAILABLE TO PUBLIC INSPECTION UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9INVESTMENT FEES -4,914 INVESTMENT FEES 4,914
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9FORM 990, PART XI, LINE 9
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.21$0.01$1.20$0.27$0.19$0.09
2023Detailed filing. Detailed filing data is available for this year.$1.08$0.01$1.07$0.21$0.18$0.03
2022Detailed filing. Detailed filing data is available for this year.$0.94$0.01$0.93$0.24$0.17$0.07
2021Detailed filing. Detailed filing data is available for this year.$1.06$0.03$1.03$0.17$0.08$0.10
2020Detailed filing. Detailed filing data is available for this year.$0.95$0.04$0.91$0.08$0.08$0.00
2019Detailed filing. Detailed filing data is available for this year.$0.87$0.03$0.85$0.26$0.16$0.10
2018Detailed filing. Detailed filing data is available for this year.$0.72$0.02$0.69$0.27$0.18$0.09
2017Detailed filing. Detailed filing data is available for this year.$0.67$0.01$0.66$0.18$0.15$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.59$0.01$0.58$0.20$0.14$0.06
2015Detailed filing. Detailed filing data is available for this year.$0.52$0.02$0.50$0.22$0.15$0.07
2014Detailed filing. Detailed filing data is available for this year.$0.47$0.02$0.44$0.21$0.16$0.05
2013Detailed filing. Detailed filing data is available for this year.$0.45$0.02$0.43$0.20$0.13$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.36$0.01$0.35$0.17$0.12$0.04
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.31$0.01$0.30$0.14$0.16$0.01