Civic Intelligence

Kansas University Plastic Surgery Association

990 • Fiscal year 2012 • EIN 27-0393251

Jul 01, 2011 to Jun 30, 2012 • Filed on Nov 15, 2012

3901 Rainbow Blvd66160
Siviq Scores

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

Liabilities / Assets

69th percentile

0.34x

Higher debt load relative to assets than 69% of similar nonprofits.

2012 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2012

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2012

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on this filing.

Source year 2012

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2012

Asset Growth

Score unavailable

No value available

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

Source year 2012

Revenue Growth

Score unavailable

No value available

No valid filing value is available for this score.

Assets

$1,920,620

No earlier filing loaded for comparison.

Net Assets

$1,263,880

No earlier filing loaded for comparison.

Liabilities

$656,740

No earlier filing loaded for comparison.

Revenue

-

No earlier filing loaded for comparison.

Expenses

$3,012,241

No earlier filing loaded for comparison.

Net Income

-

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2012: $1,920,620Liabilities 2012: $656,740Net Assets 2012: $1,263,8802012Assets 2013: $1,361,415Liabilities 2013: $661,500Net Assets 2013: $699,9152013Assets 2014: $1,378,172Liabilities 2014: $666,415Net Assets 2014: $711,7572014Assets 2015: $1,245,722Liabilities 2015: $456,485Net Assets 2015: $789,2372015Assets 2016: $131,966Liabilities 2016: $0Net Assets 2016: $131,9662016Assets 2017: $23,163Liabilities 2017: $0Net Assets 2017: $23,1632017Assets 2018: $0Liabilities 2018: $0Net Assets 2018: $02018

Highlighted filing

2012

Assets$1,920,620
Liabilities$656,740
Net Assets$1,263,880

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2012: $3,012,2412012Expenses 2013: $3,783,0092013Revenue 2014: $3,880,948Expenses 2014: $3,869,106Net Income 2014: $11,8422014Revenue 2015: $4,328,206Expenses 2015: $4,250,726Net Income 2015: $77,4802015Revenue 2016: $1,995,528Expenses 2016: $2,291,584Net Income 2016: -$296,0562016Revenue 2017: $13,578Expenses 2017: $503Net Income 2017: $13,0752017Revenue 2018: $0Expenses 2018: $8,460Net Income 2018: -$8,4602018

Highlighted filing

2012

Revenue-
Expenses$3,012,241
Net Income-
Jump To
Filing Snapshot
Filing Period
Jul 1, 2011 to Jun 30, 2012
Signed
Nov 15, 2012
Return Version
2011v1.2
Gross Receipts
$3,067,740
Mission and Program Overview

Mission

Organization provides medical education to students and residents, provides patient care, and conducts research.

Filing and Contact Details

Filer

EIN
27-0393251
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IRS990ScheduleD/Form990ScheduleDPartXIV/Explanation0THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION OTHER THAN A PRIVATE FOUNDATION UNDER SECTION 509(A). THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS OR LIABILITIES CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. THERE WERE NO UNRECOGNIZED TAX BENEFITS OR LIABILITIES IDENTIFIED OR RECORDED FOR THE YEAR ENDED JUNE 30, 2012. THE ORGANIZATION FILES ITS FORM 990 WITH THE UNITED STATES GOVERNMENT AND IS REGISTERED IN THE STATE OF KANSAS. THE ORGANIZATION IS GENERALLY SUBJECT TO EXAMINATION BY THE IRS FOR ALL YEARS IN EXISTENCE, SINCE THIS IS ITS SECOND YEAR OF EXISTENCE.
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IRS990ScheduleO/GeneralExplanation/Explanation0KANSAS UNIVERSITY PLASTIC SURGERY ASSOCIATION HAS MEMBERS RATHER THAN STOCKHOLDERS.
IRS990ScheduleO/GeneralExplanation/Explanation1THE KANSAS UNIVERSITY PLASTIC SURGERY ASSOCIATION HAS AS ITS MEMBERS THE FULL-TIME FACULTY OF THE DEPARTMENT OF PLASTIC SURGERY AT THE UNIVERSITY OF KANSAS MEDICAL SCHOOL. IN ADDITION, THE KANSAS UNIVERSITY PLASTIC SURGERY ASSOCIATION HAS AN OUTSIDE DIRECTOR FROM THE GREATER KANSAS CITY METRO AREA.
IRS990ScheduleO/GeneralExplanation/Explanation2THE ACTIONS AND DECISIONS OF THE BOARD OF DIRECTORS ARE SUBJECT TO APPROVAL BY ALL OF THE MEMBERS AT IT ANNUAL MEETING.
IRS990ScheduleO/GeneralExplanation/Explanation3THE FORM 990 IS PREPARED AND REVIEWED BY THE ORGANIZATION'S OUTSIDE ACCOUNTING FIRM, THEN SENT TO THE ORGANIZATION'S ADMINISTRATOR FOR REVIEW. AFTER ANY CHANGES, THE UPDATED RETURN IS SENT TO THE BOARD FOR REVIEW AND COMMENTS. ONCE REVIEWED BY THE BOARD AND ALL QUESTIONS AND COMMENTS HAVE BEEN ADDRESSED, THE FINAL FORM 990 IS PROVIDED TO THE BOARD PRIOR TO FILING WITH THE TAX AUTHORITIES.
IRS990ScheduleO/GeneralExplanation/Explanation4MEMBERS REVIEW THE CONFLICT OF INTEREST POLICY DURING THE FIRST QUARTER OF EACH CALENDAR YEAR. ANY POTENTIAL CONFLICTS ARE DISCLOSED AND RESOLVED AT THAT TIME.
IRS990ScheduleO/GeneralExplanation/Explanation5THE TOP OFFICIAL DOES NOT RECEIVE A SALARY FOR THE TOP OFFICIAL ROLE, BUT AS A PHYSICIAN. PHYSICIAN SALARIES ARE BASED ON THE AMERICAN ASSOCIATION OF MEDICAL COLLEGES - MIDWESTERN REGION MEDIAN BENCHMARK AND THE MEDICAL GROUP MANAGEMENT ASSOCIATION - SOUTHERN REGION MEDIAN BENCHMARK DATA FOR THE SPECIFIC ACADEMIC RANK, SPECIALTY, AND YEARS OF SERVICE OF THE EMPLOYEE. BOTH DATA SETS ARE UTILIZED TO ESTABLISH THE COMPENSATION LEVEL.
IRS990ScheduleO/GeneralExplanation/Explanation6PHYSICIAN SALARIES ARE BASED ON THE AMERICAN ASSOCIATION OF MEDICAL COLLEGES - MIDWESTERN REGION MEDIAN BENCHMARK AND THE MEDICAL GROUP MANAGEMENT ASSOCIATION - SOUTHERN REGION MEDIAN BENCHMARK FOR DATA FOR THE SPECIFIC ACADEMIC RANT, SPECIALTY, AND YEARS OF SERVICE OF THE EMPLOYEE. BOTH DATA SETS ARE UTILIZED TO ESTABLISH THE COMPENSATION LEVEL.
IRS990ScheduleO/GeneralExplanation/Explanation7THE KANSAS UNIVERSITY PLASTIC SURGERY ASSOCIATION PROVIDES UPON WRITTEN REQUEST PRESENTED AT ITS OFFICE: ITS ORIGINAL FORM 1023, ITS LATEST FORM 990, ITS CONFLICT OF INTEREST POLICY AND ITS LATEST AUDITED FINANCIAL STATEMENTS WITHIN 10 BUSINESS DAYS OF THE RECEIPT OF SUCH REQUEST.
IRS990ScheduleO/GeneralExplanation/Explanation8THE ACCOUNTS OF THE ORGANIZATION HAVE BEEN AND CONTINUE TO BE PREPARED ON A MODIFIED CASH BASIS,WHICH IS A COMPREHENSIVE BASIS OF ACCOUNTING OTHER THAN GENERALLY ACCEPTED ACCOUNTING PRINCIPLES IN THE UNITED STATES. THAT BASIS DIFFERS FROM GENERALLY ACCEPTED ACCOUNTING PRINCIPLES IN THAT REVENUES AND RELATED ASSETS ARE RECOGNIZED WHEN RECEIVED RATHER THAN EARNED AND CERTAIN NON-PAYROLL RELATED EXPENSES AND RELATED LIABILITIES ARE RECOGNIZED WHEN PAID RATHER THAN WHEN INCURRED.
IRS990ScheduleO/GeneralExplanation/Identifier0CLASSES OF MEMBERS OR STOCKHOLDERS
IRS990ScheduleO/GeneralExplanation/Identifier1ELECTION OF MEMBERS AND THEIR RIGHTS
IRS990ScheduleO/GeneralExplanation/Identifier2DECISIONS SUBJECT TO APPROVAL OF MEMBERS
IRS990ScheduleO/GeneralExplanation/Identifier3ORGANIZATION'S PROCESS USED TO REVIEW FORM 990
IRS990ScheduleO/GeneralExplanation/Identifier4ENFORCEMENT OF CONFLICTS POLICY
IRS990ScheduleO/GeneralExplanation/Identifier5COMPENSATION PROCESS FOR TOP OFFICIAL
IRS990ScheduleO/GeneralExplanation/Identifier6COMPENSATION PROCESS FOR OFFICERS
IRS990ScheduleO/GeneralExplanation/Identifier7GOVERNING DOCUMENTS DISCLOSURE EXPLANATION
IRS990ScheduleO/GeneralExplanation/Identifier8CHANGE IN ACCOUNTING METHOD EXPLANATION
IRS990ScheduleO/GeneralExplanation/ReturnReference0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/GeneralExplanation/ReturnReference1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/GeneralExplanation/ReturnReference2FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/GeneralExplanation/ReturnReference3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/GeneralExplanation/ReturnReference4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/GeneralExplanation/ReturnReference5FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/GeneralExplanation/ReturnReference6FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/GeneralExplanation/ReturnReference7FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/GeneralExplanation/ReturnReference8FORM 990, PAGE 12, PART XII, LINE 1
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