Civic Intelligence

Association for Mass Spectrometry Applications to the Clinical Lab Inc

990 • Fiscal year 2019 • EIN 26-4812173

Jul 01, 2018 to Jun 30, 2019 • Filed on Nov 05, 2019

205 12th StreetDel Mar, CA 92014

(858) 922-5813

Siviq Scores

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

Liabilities / Assets

43rd percentile

0.05x

Higher debt load relative to assets than 43% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

28th percentile

0.02x

Higher debt load relative to revenue than 28% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

75th percentile

18%

Higher net margin than 75% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

84th percentile

$156,000

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 10.9% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

79th percentile

19%

Faster asset growth than 79% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

82nd percentile

34%

Faster revenue growth than 82% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$612,744

Up $99,427 (+19%) from 2018

Net Assets

Up

$583,536

Up $89,219 (+18%) from 2018

Liabilities

Up

$29,208

Up $10,208 (+54%) from 2018

Revenue

Up

$1,434,011

Up $360,594 (+34%) from 2018

Expenses

Down

$1,180,084

Down $70,393 (-5.6%) from 2018

Net Income

Up

$253,927

Up $430,987 (+243%) from 2018

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 2014: $765,815Liabilities 2014: $18,335Net Assets 2014: $747,4802014Assets 2015: $1,049,648Liabilities 2015: $452,418Net Assets 2015: $597,2302015Assets 2016: $646,765Liabilities 2016: $70,974Net Assets 2016: $575,7912016Assets 2017: $722,232Liabilities 2017: $50,855Net Assets 2017: $671,3772017Assets 2018: $513,317Liabilities 2018: $19,000Net Assets 2018: $494,3172018Assets 2019: $612,744Liabilities 2019: $29,208Net Assets 2019: $583,5362019Assets 2021: $863,303Liabilities 2021: $16,990Net Assets 2021: $846,3132021Assets 2022: $908,298Liabilities 2022: $102,505Net Assets 2022: $805,7932022Assets 2023: $909,772Liabilities 2023: $98,074Net Assets 2023: $811,6982023Assets 2024: $679,650Liabilities 2024: $15,668Net Assets 2024: $663,9822024Assets 2025: $663,694Liabilities 2025: $35,597Net Assets 2025: $628,0972025

Highlighted filing

2019

Assets$612,744
Liabilities$29,208
Net Assets$583,536

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2014: $1,120,986Expenses 2014: $721,895Net Income 2014: $399,0912014Revenue 2015: $1,154,544Expenses 2015: $1,304,794Net Income 2015: -$150,2502015Revenue 2016: $1,378,213Expenses 2016: $1,389,652Net Income 2016: -$11,4392016Revenue 2017: $1,371,971Expenses 2017: $1,293,161Net Income 2017: $78,8102017Revenue 2018: $1,073,417Expenses 2018: $1,250,477Net Income 2018: -$177,0602018Revenue 2019: $1,434,011Expenses 2019: $1,180,084Net Income 2019: $253,9272019Revenue 2021: $374,566Expenses 2021: $430,839Net Income 2021: -$56,2732021Revenue 2022: $759,106Expenses 2022: $799,626Net Income 2022: -$40,5202022Revenue 2023: $999,356Expenses 2023: $993,451Net Income 2023: $5,9052023Revenue 2024: $922,909Expenses 2024: $1,070,625Net Income 2024: -$147,7162024Revenue 2025: $666,934Expenses 2025: $702,819Net Income 2025: -$35,8852025

Highlighted filing

2019

Revenue$1,434,011
Expenses$1,180,084
Net Income$253,927
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Nov 5, 2019
Return Version
2018v3.1
Gross Receipts
$1,434,011
Mission and Program Overview

Mission

The Association for Mass Spectrometry: Applications to the Clinical Laboratory (MSACL), Inc. was formed in order to facilitate discussion and education regarding the applications of mass spectrometry (MS). This is partially achieved by the holding of annual conferences. The current focus of the organization is the application of MS to the analysis of clinical samples. In the future, the organization may include other points of focus that relate to mass spectrometry. It is possible, as well, that the organization will grow to encompass topics in other areas of analytical analysis, biotechnology and/or medical services. The intention of the organization's conferences is to provide a meeting point for those involved, or interested, in the covered field(s) to meet and share their scientific work and opinions, thereby fostering education and intellectual growth. The organization also intends to provide educational information on its website and potentially sponsor a journal in the area of C

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$468,837$568,394▲ $99,557
Accounts Receivable$42,377$43,123▲ $746
Land, Buildings, and Equipment, Net$1,791$790▼ $1,001
Cash and Non-Interest-Bearing Accounts-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$513,317$612,744▲ $99,427
Other Assets Total$312$437▲ $125
Liabilities
Accounts Payable and Accrued Expenses$19,000$29,208▲ $10,208
Total Liabilities$19,000$29,208▲ $10,208
Net Assets / Fund Balance
Unrestricted Net Assets$494,317$583,536▲ $89,219
Total Net Assets Fund Balance$494,317$583,536▲ $89,219
Total Liabilities and Net Assets / Fund Balance$513,317$612,744▲ $99,427

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$790$23,482$24,272
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Chris HeroldPresident & COOFT$156,000$156,000

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,433,947
Investment Income
$64
Other Revenue
$0
Change in Net Assets
$253,927
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$905,413
Salaries, Compensation, and Employee Benefits$220,286
Grants and Similar Amounts Paid$54,385
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$647,748--$647,748
Current Officers, Directors, Trustees, and Key Employees-$156,000-$156,000
Travel$141,890--$141,890
Grants to Domestic Individuals$54,385--$54,385
Insurance-$39,074-$39,074
Other Salaries and Wages-$35,114-$35,114
Occupancy$29,803--$29,803
Payroll Taxes-$14,832-$14,832
Pension Plan Contributions-$14,340-$14,340
Fees for Services Accounting-$12,655-$12,655
Office Expenses-$7,299-$7,299
All Other Expenses$4,602$1,271-$5,873
Other Expenses$3,571$5,963-$3,571
Advertising$1,787--$1,787
Depreciation Depletion$901$100-$1,001
Total Functional Expenses$893,436$286,648$0$1,180,084
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
Yes
Other officer compensation reviewed
No
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, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

Chris herold, the coo, is the son of the ceo/president, david herold.

Form 990, Part VI, Line 11B: Form 990 Review Process

No review was or will be conducted.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The compensation committee, consisting of 3 of the 5 board members, uses comparability data and considers the organization's revenue and available cash to determine compensation.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

All documents are made available upon request.

Filing and Contact Details

Filer

Filer Name
Association for Mass Spectrometry
EIN
26-4812173
Phone
8589225813
Address
205 12TH STREET, DEL MAR, CA 92014

Signing Officer

Name
Chris Herold
Title
COO
Signed
2019-11-05
Discuss with paid preparer
Yes

Organization Details

Formed
2009
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
5
Employees
4

Preparer

Firm
Murrill & Gerbino LLP
Address
9191 Towne Centre Drive Ste 355, San Diego, CA 92122-1236
Preparer
Jason S Gerbino Ea
Phone
8584555400
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IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt014340
IRS990/PensionPlanContributionsGrp/TotalAmt014340
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PriorPeriodAdjustmentsAmt0-164708
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0CONFERENCE REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01433947
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01433947
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt085036
IRS990/PYInvestmentIncomeAmt0211
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0919462
IRS990/PYProgramServiceRevenueAmt01073206
IRS990/PYRevenuesLessExpensesAmt0-177060
IRS990/PYSalariesCompEmpBnftPaidAmt0245979
IRS990/PYTotalExpensesAmt01250477
IRS990/PYTotalRevenueAmt01073417
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0253927
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01288074
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0468837
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0568394
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt064
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0211
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0343
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0317
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt01004
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt01939
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt01433947
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt01073206
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt01371628
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt01377896
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt01153540
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt06410217
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt064
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0211
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0343
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0317
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt01004
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt01939
IRS990ScheduleA/InvestmentIncomeCYPct00.00030
IRS990ScheduleA/InvestmentIncomePYPct00.00040
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99970
IRS990ScheduleA/PublicSupportPY509Pct00.99960
IRS990ScheduleA/PublicSupportTotal509Amt06410217
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01433947
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01073206
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01371628
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01377896
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01153540
IRS990ScheduleA/Total509Grp/TotalAmt06410217
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01434011
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01073417
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01371971
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01378213
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01154544
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt06412156
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt0790
IRS990ScheduleD/EquipmentGrp/DepreciationAmt023482
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt024272
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0790
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt054385
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0TRAVEL AWARDS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt0238
IRS990ScheduleI/Total501c3OrgCnt00
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990ScheduleJ/RebuttablePresumptionProcInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0156000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0CHRIS HEROLD
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT & COO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0156000
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CHRIS HEROLD, THE COO, IS THE SON OF THE CEO/PRESIDENT, DAVID HEROLD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE COMPENSATION COMMITTEE, CONSISTING OF 3 OF THE 5 BOARD MEMBERS, USES COMPARABILITY DATA AND CONSIDERS THE ORGANIZATION'S REVENUE AND AVAILABLE CASH TO DETERMINE COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL DOCUMENTS ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0513317
IRS990/TotalAssetsEOYAmt0612744
IRS990/TotalAssetsGrp/BOYAmt0513317
IRS990/TotalAssetsGrp/EOYAmt0612744
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0286648
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0893436
IRS990/TotalFunctionalExpensesGrp/TotalAmt01180084
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt019000
IRS990/TotalLiabilitiesEOYAmt029208
IRS990/TotalLiabilitiesGrp/BOYAmt019000
IRS990/TotalLiabilitiesGrp/EOYAmt029208
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0494317
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0583536
IRS990/TotalProgramServiceExpensesAmt0893436
IRS990/TotalProgramServiceRevenueAmt01433947
IRS990/TotalReportableCompFromOrgAmt0156000

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