Civic Intelligence

Keystone Simulation and Education C

EIN 26-1122124 • 501(c)3

Profile

Ksec is an organization created to be a simulation resource education center for health care providers and first responders to practice their skills. The organization also works with colleges and high schools exposing interested students to simulated critical care situations.

612 Frankfort Road15601

www.ksecpa.org

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 2014

Liabilities / Revenue

61st percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

10th percentile

-83%

Higher net margin than 10% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

9th percentile

-100%

Faster asset growth than 9% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

Down

$0

Down $144,432 (-100%) from 2013

Liabilities

Down

$0

Down $343,270 (-100%) from 2013

Net Assets

Up

$0

Up $198,838 (+100%) from 2013

Revenue

$97,458

No earlier filing loaded for comparison.

Expenses

Down

$177,987

Down $131,576 (-43%) from 2013

Net Income

-$80,529

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

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

$400K$200K$0-$200KAssets 2013: $144,432Liabilities 2013: $343,270Net Assets 2013: -$198,8382013Assets 2014: $0Liabilities 2014: $0Net Assets 2014: $02014

Highlighted filing

2014

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

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

$400K$300K$200K$100K$0-$100KExpenses 2013: $309,5632013Revenue 2014: $97,458Expenses 2014: $177,987Net Income 2014: -$80,5292014

Highlighted filing

2014

Revenue$97,458
Expenses$177,987
Net Income-$80,529

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jun 1, 2013 to May 31, 2014
Signed
Oct 15, 2014
Return Version
2013v3.1
Gross Receipts
$97,458
Mission and Program Overview

Mission

Ksec is an organization created to be a simulation resource education center for health care providers and first responders to practice their skills. The organization also works with colleges and high schools exposing interested students to simulated critical care situations.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$128,915--
Inventories for Sale or Use$7,366--
Accounts Receivable$795--
Total Assets$144,432$0▼ $144,432
Other Assets Total$7,356--
Liabilities
Other Liabilities$185,627--
Unsecured Notes Loans Payable$155,592--
Accounts Payable and Accrued Expenses$2,051--
Total Liabilities$343,270$0▼ $343,270
Net Assets / Fund Balance
Unrestricted Net Assets$-198,838--
Total Net Assets Fund Balance$-198,838$0▲ $198,838
Total Liabilities and Net Assets / Fund Balance$144,432$0▼ $144,432
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Nicolas a CutsumbisExecutive DiPT$23,077$23,077
Revenue and Support

Revenue Composition

Contributions and Grants
$75,000
Program Service Revenue
$22,149
Investment Income
$0
Other Revenue
$309
All Other Contributions
$75,000
Change in Net Assets
$-80,529
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$134,813
Salaries, Compensation, and Employee Benefits$43,174
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$70,000--$70,000
Other Salaries and Wages$40,294--$40,294
Depreciation Depletion$24,060--$24,060
All Other Expenses$2,846$3,935-$6,781
Payroll Taxes$2,880--$2,880
Other Expenses$919$919-$1,838
Office Expenses-$57-$57
Total Functional Expenses$173,076$4,911$0$177,987
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
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

Anthony battaglia timothy taylor director director both officers of pocket nurse

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

The form 990 is provided to each of the members of the governing body for their review and commments. Any member can request a board meeting to discuss the form 990. After each member of the governing body have signed off that they have no changes to the return, the return will then be filed.

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

Each of the members of the governing board and the officers of the organization are provided with a copy of the organization's conflict of interests policy. Quarterly each member of the governing board is required to disclose any activities which they are involved in which may cause a conflict with the organization.

Form 990, Page 6, Part VI, Line 15A

Compensation is determined by the governing board based on comparable rates in the marketplace. This applies for all officers of the organization.

Form 990, Page 6, Part VI, Line 15B

Compensation is determined by the governing board based on comparable rates in the marketplace. This applies to all officers of the organization.

Form 990, Page 6, Part VI, Line 19

The organization makes form 990 and the governing documents available to anyone who requests a copy from the organization.

Filing and Contact Details

Filer

EIN
26-1122124
Phone
7244956808

Signing Officer

Name
Timothy a Taylor
Title
Treasurer
Phone
7244956808
Signed
2014-10-15

Organization Details

Principal Officer
Nicolas a Cutsumbis - Exec Dir
Formed
2007
Legal Domicile
Pa
Voting Board Members
9
Independent Board Members
9
Employees
1

Preparer

Preparer
John R Morrow CPA
Phone
4125710500
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Ksec is an organization created to be a simulation resource education center for health care providers and first responders to practice their skills. The organization also works with colleges and high schools exposing interested students to simulated critical care situations.

Form 990, Part XI, Line 9

Book / tax depreciation difference 24,060

Form 990, Part XI, Line 9

Termination of organization -255,307

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IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0LOANS PROVIDED TO THE COMPANY BY POCKET NURSE ENTERPRISES AND PNE REALTY ARE NON INTEREST BEARING.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE L, PART V
IRS990ScheduleN/AssetsDistributedInd0true
IRS990ScheduleN/BondLiabilitiesDischargedInd0false
IRS990ScheduleN/BondsOutstandingInd0false
IRS990ScheduleN/DirectorOfSuccessorInd0false
IRS990ScheduleN/EmployeeOfSuccessorInd0false
IRS990ScheduleN/LiabilitiesPaidInd0true
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0MEDICAL EQUIPMENT
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc1MEDICAL EQUIPMENT
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt02014-05-31
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt12014-05-31
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt045929
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt1138088
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt0501C3
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt1501C3
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt0SALES
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt1SALES
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/PersonNm0THOMAS LINDA J MCCORMICK FOUNDAT
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/PersonNm1DUQUESNE UNIVERSITY
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine10115 REESMAN DRIVE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine11600 FORBES AVENUE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/City0ALIQUIPPA
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/City1PITTSBURGH
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/State0PA
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/State1PA
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCode015001
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCode115282
IRS990ScheduleN/OwnerOfSuccessorInd0false
IRS990ScheduleN/ReceiveCompensationInd0false
IRS990ScheduleN/RequiredToNotifyAGInd0true
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0KSEC IS AN ORGANIZATION CREATED TO BE A SIMULATION RESOURCE EDUCATION CENTER FOR HEALTH CARE PROVIDERS AND FIRST RESPONDERS TO PRACTICE THEIR SKILLS. THE ORGANIZATION ALSO WORKS WITH COLLEGES AND HIGH SCHOOLS EXPOSING INTERESTED STUDENTS TO SIMULATED CRITICAL CARE SITUATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ANTHONY BATTAGLIA TIMOTHY TAYLOR DIRECTOR DIRECTOR BOTH OFFICERS OF POCKET NURSE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FORM 990 IS PROVIDED TO EACH OF THE MEMBERS OF THE GOVERNING BODY FOR THEIR REVIEW AND COMMMENTS. ANY MEMBER CAN REQUEST A BOARD MEETING TO DISCUSS THE FORM 990. AFTER EACH MEMBER OF THE GOVERNING BODY HAVE SIGNED OFF THAT THEY HAVE NO CHANGES TO THE RETURN, THE RETURN WILL THEN BE FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EACH OF THE MEMBERS OF THE GOVERNING BOARD AND THE OFFICERS OF THE ORGANIZATION ARE PROVIDED WITH A COPY OF THE ORGANIZATION'S CONFLICT OF INTERESTS POLICY. QUARTERLY EACH MEMBER OF THE GOVERNING BOARD IS REQUIRED TO DISCLOSE ANY ACTIVITIES WHICH THEY ARE INVOLVED IN WHICH MAY CAUSE A CONFLICT WITH THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COMPENSATION IS DETERMINED BY THE GOVERNING BOARD BASED ON COMPARABLE RATES IN THE MARKETPLACE. THIS APPLIES FOR ALL OFFICERS OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5COMPENSATION IS DETERMINED BY THE GOVERNING BOARD BASED ON COMPARABLE RATES IN THE MARKETPLACE. THIS APPLIES TO ALL OFFICERS OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION MAKES FORM 990 AND THE GOVERNING DOCUMENTS AVAILABLE TO ANYONE WHO REQUESTS A COPY FROM THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7BOOK / TAX DEPRECIATION DIFFERENCE 24,060
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8TERMINATION OF ORGANIZATION -255,307
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 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XI, LINE 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0PA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0true
IRS990/TotalAssetsBOYAmt0144432
IRS990/TotalAssetsEOYAmt00
IRS990/TotalAssetsGrp/BOYAmt0144432
IRS990/TotalAssetsGrp/EOYAmt00
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt075000
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt04911
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0173076
IRS990/TotalFunctionalExpensesGrp/TotalAmt0177987
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0343270
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt0343270
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-198838
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotalProgramServiceExpensesAmt0173076
IRS990/TotalProgramServiceRevenueAmt022149
IRS990/TotalReportableCompFromOrgAmt023077
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt022458
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt097458
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0144432
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-198838
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0155592
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10612 FRANKFORT ROAD
IRS990/USAddress/City0MONACA
IRS990/USAddress/State0PA
IRS990/USAddress/ZIPCode015601
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.KSECPA.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/PersonNm0TIMOTHY A TAYLOR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07244956808
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-10-15
ReturnHeader/Filer/BusinessName/BusinessNameLine10KEYSTONE SIMULATION AND EDUCATION C
ReturnHeader/Filer/BusinessNameControlTxt0KEYS
ReturnHeader/Filer/EIN0261122124
ReturnHeader/Filer/PhoneNum07244956808
ReturnHeader/Filer/USAddress/AddressLine10612 FRANKFORT ROAD
ReturnHeader/Filer/USAddress/City0MONACA
ReturnHeader/Filer/USAddress/State0PA
ReturnHeader/Filer/USAddress/ZIPCode015601
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0251851188
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10MARKOVITZ DUGAN & ASSOCIATES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine101001 E ENTRY DR STE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0PITTSBURGH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode0152162943
ReturnHeader/PreparerPersonGrp/PhoneNum04125710500
ReturnHeader/PreparerPersonGrp/PreparationDt02014-10-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOHN R MORROW CPA
ReturnHeader/ReturnTs02014-10-15T14:23:01-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-06-01
ReturnHeader/TaxPeriodEndDt02014-05-31
ReturnHeader/TaxYr02013

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