Civic Intelligence

Midwest Political Science Association

990 • Fiscal year 2013 • EIN 35-6055409

Jan 01, 2013 to Dec 31, 2013 • Filed on Jul 08, 2014

101 W Kirkwood Ave Ste 20747404-6133

(812) 558-0588

Siviq Scores

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

Liabilities / Assets

6th percentile

0.00x

Higher debt load relative to assets than 6% of similar nonprofits.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2013

Liabilities / Revenue

7th percentile

0.00x

Higher debt load relative to revenue than 7% of similar nonprofits.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2013

Net Margin

84th percentile

32%

Higher net margin than 84% of similar nonprofits.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2013

Top Officer Pay

82nd percentile

$233,754

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 10.1% of source-year revenue.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2013

Asset Growth

84th percentile

19%

Faster asset growth than 84% of similar nonprofits.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

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

Source year 2013

Assets

Up

$4,958,431

Up $797,640 (+19%) from 2012

Net Assets

Up

$4,958,280

Up $798,635 (+19%) from 2012

Liabilities

Down

$151

Down $995 (-87%) from 2012

Revenue

$2,310,449

No earlier filing loaded for comparison.

Expenses

Up

$1,565,690

Up $36,622 (+2.4%) from 2012

Net Income

$744,759

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.

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $3,598,800Liabilities 2011: $11Net Assets 2011: $3,598,7892011Assets 2012: $4,160,791Liabilities 2012: $1,146Net Assets 2012: $4,159,6452012Assets 2013: $4,958,431Liabilities 2013: $151Net Assets 2013: $4,958,2802013Assets 2014: $5,209,942Liabilities 2014: $435Net Assets 2014: $5,209,5072014Assets 2015: $5,361,768Liabilities 2015: $507Net Assets 2015: $5,361,2612015Assets 2017: $6,707,229Liabilities 2017: $3,386Net Assets 2017: $6,703,8432017Assets 2018: $6,502,410Liabilities 2018: $3,050Net Assets 2018: $6,499,3602018Assets 2019: $7,561,964Liabilities 2019: $3,451Net Assets 2019: $7,558,5132019Assets 2020: $7,388,714Liabilities 2020: $4,507Net Assets 2020: $7,384,2072020Assets 2021: $7,512,584Liabilities 2021: $0Net Assets 2021: $7,512,5842021Assets 2024: $6,793,667Liabilities 2024: $0Net Assets 2024: $6,793,6672024

Highlighted filing

2013

Assets$4,958,431
Liabilities$151
Net Assets$4,958,280

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $1,280,4292011Expenses 2012: $1,529,0682012Revenue 2013: $2,310,449Expenses 2013: $1,565,690Net Income 2013: $744,7592013Revenue 2014: $1,856,045Expenses 2014: $1,692,970Net Income 2014: $163,0752014Revenue 2015: $2,252,926Expenses 2015: $1,951,544Net Income 2015: $301,3822015Revenue 2017: $2,293,527Expenses 2017: $1,891,200Net Income 2017: $402,3272017Revenue 2018: $2,315,184Expenses 2018: $2,038,860Net Income 2018: $276,3242018Revenue 2019: $2,389,580Expenses 2019: $2,130,865Net Income 2019: $258,7152019Revenue 2020: $1,208,488Expenses 2020: $1,945,050Net Income 2020: -$736,5622020Revenue 2021: $2,303,181Expenses 2021: $2,042,460Net Income 2021: $260,7212021Revenue 2024: $2,647,449Expenses 2024: $2,590,632Net Income 2024: $56,8172024

Highlighted filing

2013

Revenue$2,310,449
Expenses$1,565,690
Net Income$744,759
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Jul 8, 2014
Return Version
2013v3.0
Gross Receipts
$5,013,613
Mission and Program Overview

Mission

The purposes of the mpsa are to promote the professional study and teaching of political science, to facilitate communications between those engaged in such study, and to develop standards for and encourage research in theoretical and practical political problems.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,615,106$4,552,470▲ $1,937,364
Savings and Temporary Cash Investments$1,224,570$289,173▼ $935,397
Cash and Non-Interest-Bearing Accounts$320,163$115,836▼ $204,327
Prepaid Expenses and Deferred Charges$952$952→ $0
Total Assets$4,160,791$4,958,431▲ $797,640
Liabilities
Accounts Payable and Accrued Expenses$1,146$151▼ $995
Total Liabilities$1,146$151▼ $995
Net Assets / Fund Balance
Unrestricted Net Assets$4,107,293$4,893,605▲ $786,312
Temporarily Rstr Net Assets$52,352$64,675▲ $12,323
Total Net Assets Fund Balance$4,159,645$4,958,280▲ $798,635
Total Liabilities and Net Assets / Fund Balance$4,160,791$4,958,431▲ $797,640
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
William MorganExecutive DirectorFT$182,700$51,054$233,754
Rick WilsonCouncilPT$17,333-$17,333

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$297,943
Program Service Revenue
$1,656,949
Investment Income
$355,557
Other Revenue
$0
All Other Contributions
$8,780
Change in Net Assets
$744,759
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$988,397
Salaries, Compensation, and Employee Benefits$577,293
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$177,556$73,531-$251,087
Other Salaries and Wages$175,913$69,908-$245,821
Information Technology$37,142$64,449-$101,591
Fees for Services Other$90,000--$90,000
Pension Plan Contributions$30,205$14,614-$44,819
Office Expenses$19,110$23,826-$42,936
Royalties$42,805--$42,805
Fees for Services Accounting-$37,531-$37,531
Other Expenses$35,336$12,108-$35,336
Payroll Taxes$21,594$8,582-$30,176
Travel$18,258$9,737-$27,995
Occupancy$9,500$9,500-$19,000
Insurance-$12,234-$12,234
All Other Expenses$7,500$921-$8,421
Other Employee Benefits$3,632$1,758-$5,390
Total Functional Expenses$1,214,512$351,178$0$1,565,690
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
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The organization is a professional organization consisting of members. Members are primarily political science researchers, faculty, and students. Membership is open to individuals who pay dues on an annual basis.

Form 990, Part VI, Section A, Line 7A

The members elect the board of directors at the annual meeting of the organization.

Form 990, Part VI, Section A, Line 7B

The board of directors elects officers and approves any changes to the organizations bylaws.

Form 990, Part VI, Section B, Line 11

The form 990 is reviewed and signed by the executive director of mpsa prior to filing.

Form 990, Part VI, Section B, Line 12C

Each board member must complete a conflict of interest form and sign the statement. All disclosed conflicts are examined by the president of the board. If any conflict of interest exists, the board member would recuse him/herself from the relevant vote(s).

Form 990, Part VI, Section B, Line 15

The compensation of the executive director is reviewed and approved by the board of directors. Compensation is determined by comparison with other organizations, review of data in published salary guides, and based on an annual individual performance review.

Form 990, Part VI, Section C, Line 19

A copy of the form 990, governing documents, conflict of interest policy, and financial statements are available upon written request to the organization's office in bloomington, indiana. The organization uses the modified cash basis of accounting.

Filing and Contact Details

Filer

EIN
35-6055409
Phone
8125580588

Signing Officer

Name
William Morgan
Title
Executive Director
Phone
8125580588
Signed
2014-07-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
William Morgan
Formed
1968
Legal Domicile
Il
Voting Board Members
23
Independent Board Members
22
Employees
6
Volunteers
110

Preparer

Preparer
Kandy L Wischmeier CPA
Phone
8125228416
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

The process the board takes in oversight of the review process and selection of an independent accountant has not changed from previous years.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT-ELECT
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3COUNCIL
IRS990/Form990PartVIISectionAGrp/TitleTxt4COUNCIL
IRS990/Form990PartVIISectionAGrp/TitleTxt5COUNCIL
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IRS990/Form990PartVIISectionAGrp/TitleTxt8COUNCIL
IRS990/Form990PartVIISectionAGrp/TitleTxt9COUNCIL
IRS990/Form990PartVIISectionAGrp/TitleTxt10VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt11COUNCIL
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IRS990/Form990PartVIISectionAGrp/TitleTxt13COUNCIL
IRS990/Form990PartVIISectionAGrp/TitleTxt14COUNCIL
IRS990/Form990PartVIISectionAGrp/TitleTxt15PAST-PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt16TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt17COUNCIL
IRS990/Form990PartVIISectionAGrp/TitleTxt18COUNCIL
IRS990/Form990PartVIISectionAGrp/TitleTxt19COUNCIL
IRS990/Form990PartVIISectionAGrp/TitleTxt20COUNCIL
IRS990/Form990PartVIISectionAGrp/TitleTxt21COUNCIL
IRS990/Form990PartVIISectionAGrp/TitleTxt22EXECUTIVE DIRECTOR
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IRS990/FormationYr01968
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/OtherAmt01030
IRS990/GainOrLossGrp/SecuritiesAmt0299660
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt023
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/OtherAmt01030
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt03002824
IRS990/GrossReceiptsAmt05013613
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt022
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt064449
IRS990/InformationTechnologyGrp/ProgramServicesAmt037142
IRS990/InformationTechnologyGrp/TotalAmt0101591
IRS990/InsuranceGrp/ManagementAndGeneralAmt012234
IRS990/InsuranceGrp/TotalAmt012234
IRS990/InvestmentIncomeGrp/ExclusionAmt054867
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt054867
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt02615106
IRS990/InvestmentsPubTradedSecGrp/EOYAmt04552470
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0IL
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt00
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt02703164
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt0289163
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingOtherInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE PURPOSES OF THE MPSA ARE TO PROMOTE THE PROFESSIONAL STUDY AND TEACHING OF POLITICAL SCIENCE, TO FACILITATE COMMUNICATIONS BETWEEN THOSE ENGAGED IN SUCH STUDY, AND TO DEVELOP STANDARDS FOR AND ENCOURAGE RESEARCH IN THEORETICAL AND PRACTICAL POLITICAL PROBLEMS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt04159645
IRS990/NetAssetsOrFundBalancesEOYAmt04958280
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0300690
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0300690
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt053876
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt09500
IRS990/OccupancyGrp/ProgramServicesAmt09500
IRS990/OccupancyGrp/TotalAmt019000
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt023826
IRS990/OfficeExpensesGrp/ProgramServicesAmt019110
IRS990/OfficeExpensesGrp/TotalAmt042936
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt01758
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt03632
IRS990/OtherEmployeeBenefitsGrp/TotalAmt05390
IRS990/OtherExpensesGrp/Desc0NATIONAL CONFERENCE EXP
IRS990/OtherExpensesGrp/Desc1PUBLISHING EXPENSES
IRS990/OtherExpensesGrp/Desc2SUBSCRIPTIONS AND MARKE
IRS990/OtherExpensesGrp/Desc3CREDIT CARD PROCESSING
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt012479
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt112108
IRS990/OtherExpensesGrp/ProgramServicesAmt0354311
IRS990/OtherExpensesGrp/ProgramServicesAmt1131649
IRS990/OtherExpensesGrp/ProgramServicesAmt260001
IRS990/OtherExpensesGrp/ProgramServicesAmt335336
IRS990/OtherExpensesGrp/TotalAmt0366790
IRS990/OtherExpensesGrp/TotalAmt1131649
IRS990/OtherExpensesGrp/TotalAmt272109
IRS990/OtherExpensesGrp/TotalAmt335336
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt069908
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0175913
IRS990/OtherSalariesAndWagesGrp/TotalAmt0245821
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt08582
IRS990/PayrollTaxesGrp/ProgramServicesAmt021594
IRS990/PayrollTaxesGrp/TotalAmt030176
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt014614
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt030205
IRS990/PensionPlanContributionsGrp/TotalAmt044819
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0952
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0952
IRS990/PrincipalOfficerNm0WILLIAM MORGAN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1511120
IRS990/ProgramServiceRevenueGrp/Desc0ANNUAL CONFERENCE
IRS990/ProgramServiceRevenueGrp/Desc1PUB OF AJPS JOURNAL
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1637208
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01019741
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1637208
IRS990/ProgSrvcAccomActy2Grp/Desc0PUBLICATION OF THE AMERICAN JOURNAL OF POLITICAL SCIENCE QUARTERLY JOURNAL - ACADEMIC SUBJECTS. THE ASSOCIATION RECEIVED IN KIND SERVICES FROM A UNIVERSITY FOR USE OF A FACULTY MEMBER TO ACT AS EDITOR OF THE APJS. THE TOTAL IN KIND SERVICES RECEIVED WERE $143,999.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0468001
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0637208
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0284716
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt075607
IRS990/PYOtherExpensesAmt0935777
IRS990/PYOtherRevenueAmt0718
IRS990/PYProgramServiceRevenueAmt01486815
IRS990/PYRevenuesLessExpensesAmt0318788
IRS990/PYSalariesCompEmpBnftPaidAmt0593291
IRS990/PYTotalExpensesAmt01529068
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01847856
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0744759
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
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IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01019741
IRS990/RoyaltiesGrp/ProgramServicesAmt042805
IRS990/RoyaltiesGrp/TotalAmt042805
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01224570
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0289173
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0297943
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0284716
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0243091
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0229662
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0210533
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01265945
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt054867
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt075607
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt062957
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt055427
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt051928
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0300786
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt01656949

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