Civic Intelligence

Midwest Political Science Association

990 • Fiscal year 2019 • EIN 35-6055409

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 13, 2020

885 S College Mall Road No 382Bloomington, IN 47401

(812) 558-0588

Siviq Scores

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

Liabilities / Assets

9th percentile

0.00x

Higher debt load relative to assets than 9% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Liabilities / Revenue

9th percentile

0.00x

Higher debt load relative to revenue than 9% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Net Margin

68th percentile

11%

Higher net margin than 68% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Top Officer Pay

91st percentile

$346,194

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 14.5% of source-year revenue.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Asset Growth

78th percentile

16%

Faster asset growth than 78% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Revenue Growth

48th percentile

3.2%

Faster revenue growth than 48% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Assets

Up

$7,561,964

Up $1,059,554 (+16%) from 2018

Net Assets

Up

$7,558,513

Up $1,059,153 (+16%) from 2018

Liabilities

Up

$3,451

Up $401 (+13%) from 2018

Revenue

Up

$2,389,580

Up $74,396 (+3.2%) from 2018

Expenses

Up

$2,130,865

Up $92,005 (+4.5%) from 2018

Net Income

Down

$258,715

Down $17,609 (-6.4%) from 2018

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

2019

Assets$7,561,964
Liabilities$3,451
Net Assets$7,558,513

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

2019

Revenue$2,389,580
Expenses$2,130,865
Net Income$258,715
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 13, 2020
Return Version
2019v5.1
Gross Receipts
$3,442,424
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$6,283,592$7,422,452▲ $1,138,860
Cash and Non-Interest-Bearing Accounts$178,369$133,784▼ $44,585
Savings and Temporary Cash Investments$39,497$4,776▼ $34,721
Prepaid Expenses and Deferred Charges$952$952→ $0
Total Assets$6,502,410$7,561,964▲ $1,059,554
Liabilities
Accounts Payable and Accrued Expenses$3,050$3,451▲ $401
Total Liabilities$3,050$3,451▲ $401
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$6,393,320$7,417,417▲ $1,024,097
Net Assets With Donor Restrictions$106,040$141,096▲ $35,056
Total Net Assets Fund Balance$6,499,360$7,558,513▲ $1,059,153
Total Liabilities and Net Assets / Fund Balance$6,502,410$7,561,964▲ $1,059,554
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
William D MorganExecutive DirectorFT$264,326$81,868$346,194
Jennifer LawlessEditorPT$34,167-$34,167
Kathy DolanEditorPT$23,333-$23,333

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$350,256
Program Service Revenue
$1,778,716
Investment Income
$260,608
Other Revenue
$0
All Other Contributions
$16,035
Change in Net Assets
$258,715
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,108,371
Salaries, Compensation, and Employee Benefits$1,022,494
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$356,518$62,631-$419,149
Current Officers, Directors, Trustees, and Key Employees$344,898$58,796-$403,694
Fees for Services Other$149,747--$149,747
Pension Plan Contributions$74,862$12,762-$87,624
Information Technology$54,997$30,762-$85,759
Office Expenses$63,783$18,312-$82,095
Other Employee Benefits$51,886$8,845-$60,731
Fees for Services Accounting-$57,899-$57,899
Royalties$52,989--$52,989
Payroll Taxes$44,908$6,388-$51,296
Other Expenses$46,351$25,539-$46,351
Travel$38,803$4,034-$42,837
All Other Expenses$23,681$1,573-$25,254
Fees for Services Legal-$19,451-$19,451
Occupancy$14,234$3,558-$17,792
Fees for Service Investment Mgmnt Fees$6,991--$6,991
Insurance-$6,939-$6,939
Total Functional Expenses$1,813,376$317,489$0$2,130,865
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
Yes
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 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
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 11B

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

Filer Name
Midwest Political Science Association
EIN
35-6055409
Phone
8125580588
Address
885 S COLLEGE MALL ROAD NO 382, BLOOMINGTON, IN 47401

Signing Officer

Name
William Morgan
Title
Executive Director
Phone
8125580588
Signed
2020-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
William Morgan
Formed
1968
Legal Domicile
Il
Voting Board Members
26
Independent Board Members
24
Employees
9
Volunteers
110

Preparer

Firm
Blue & Co LLC
Address
813 WEST SECOND STREET, SEYMOUR, IN 47274
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.

Financial Statement Notes

PART X, LINE 2:

The association is exempt from income taxes under section 501(c)(3) of the internal revenue code and a similar provision of state law. However, the association is subject to income tax on any unrelated business taxable income. As such, the association is generally exempt from income taxes. However, the association is required to file federal form 990 return of organization exempt from income tax which is an informational return only. The association is subject to routine audits by taxing jurisdiction; however, there are currently no audits for any tax periods in progress. These income tax returns are generally open to examination by the relevant taxing authorities for a period of three years from the later of the date the return was filed or its due date (including approved extensions).

Raw XML AppendixShowing 400 of 631 raw XML fields

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/ActivityOrMissionDesc0THE 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.
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IRS990/Form990PartVIISectionAGrp/TitleTxt15EDITOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16EDITOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt18PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt19PRESIDENT-ELECT
IRS990/Form990PartVIISectionAGrp/TitleTxt20PROGRAM CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt21PROGRAM CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt22TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt23VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt24VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt25VICE PRESIDENT
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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.
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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 $17,125.
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