Civic Intelligence

M & S Clinical Services Inc

990 • Fiscal year 2013 • EIN 39-1850569

Jan 01, 2013 to Dec 31, 2013 • Filed on Aug 28, 2014

2821 North 4th St Ste 516Milwaukee, WI 53212

(414) 444-3188

Siviq Scores

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

Liabilities / Assets

99th percentile

2.77x

Higher debt load relative to assets than 99% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Liabilities / Revenue

74th percentile

0.23x

Higher debt load relative to revenue than 74% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Net Margin

32nd percentile

-2.8%

Higher net margin than 32% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Top Officer Pay

86th percentile

$85,222

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 14.3% of source-year revenue.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Asset Growth

3rd percentile

-47%

Faster asset growth than 3% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2012 to 2013

Revenue Growth

42nd percentile

1.1%

Faster revenue growth than 42% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2010 to 2013

Assets

Down

$49,661

Down $43,665 (-47%) from 2012

Net Assets

Down

-$88,038

Down $18,823 (-27%) from 2012

Liabilities

Down

$137,699

Down $24,842 (-15%) from 2012

Revenue

$594,810

No earlier filing loaded for comparison.

Expenses

Up

$611,505

Up $32 (+0.0%) from 2012

Net Income

-$16,695

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.

$200K$100K$0-$100KAssets 2010: $67,887Liabilities 2010: $82,107Net Assets 2010: -$14,2202010Assets 2011: $71,824Liabilities 2011: $111,910Net Assets 2011: -$40,0862011Assets 2012: $93,326Liabilities 2012: $162,541Net Assets 2012: -$69,2152012Assets 2013: $49,661Liabilities 2013: $137,699Net Assets 2013: -$88,0382013Assets 2014: $49,761Liabilities 2014: $97,572Net Assets 2014: -$47,8112014Assets 2015: $47,634Liabilities 2015: $113,020Net Assets 2015: -$65,3862015Assets 2016: $85,719Liabilities 2016: $117,536Net Assets 2016: -$31,8172016Assets 2017: $130,148Liabilities 2017: $135,859Net Assets 2017: -$5,7112017Assets 2018: $112,974Liabilities 2018: $113,039Net Assets 2018: -$652018Assets 2020: $69,405Liabilities 2020: $106,916Net Assets 2020: -$37,5112020

Highlighted filing

2013

Assets$49,661
Liabilities$137,699
Net Assets-$88,038

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2010: $576,335Expenses 2010: $592,880Net Income 2010: -$16,5452010Expenses 2011: $603,8452011Expenses 2012: $611,4732012Revenue 2013: $594,810Expenses 2013: $611,505Net Income 2013: -$16,6952013Revenue 2014: $590,683Expenses 2014: $550,457Net Income 2014: $40,2262014Revenue 2015: $559,075Expenses 2015: $576,650Net Income 2015: -$17,5752015Revenue 2016: $618,853Expenses 2016: $585,284Net Income 2016: $33,5692016Revenue 2017: $561,671Expenses 2017: $535,565Net Income 2017: $26,1062017Revenue 2018: $570,851Expenses 2018: $565,206Net Income 2018: $5,6452018Revenue 2020: $583,165Expenses 2020: $642,448Net Income 2020: -$59,2832020

Highlighted filing

2013

Revenue$594,810
Expenses$611,505
Net Income-$16,695
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Aug 28, 2014
Return Version
2013v3.1
Gross Receipts
$594,810
Mission and Program Overview

Mission

SEE STATEMENT 2

Balance Sheet Detail
LineBeginningEndChange
Assets
Receivables From Officers Etc$36,143$28,688▼ $7,455
Land, Buildings, and Equipment, Net$18,206$11,988▼ $6,218
Cash and Non-Interest-Bearing Accounts$26,247$4,874▼ $21,373
Prepaid Expenses and Deferred Charges$6,448$3,449▼ $2,999
Accounts Receivable$5,187$642▼ $4,545
Savings and Temporary Cash Investments$1,095$20▼ $1,075
Total Assets$93,326$49,661▼ $43,665
Liabilities
Other Liabilities$157,899$130,507▼ $27,392
Accounts Payable and Accrued Expenses$4,642$7,192▲ $2,550
Total Liabilities$162,541$137,699▼ $24,842
Net Assets / Fund Balance
Unrestricted Net Assets$-69,215$-88,038▼ $18,823
Total Net Assets Fund Balance$-69,215$-88,038▼ $18,823
Total Liabilities and Net Assets / Fund Balance$93,326$49,661▼ $43,665

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$6,588$45,792$52,380
Leasehold Improvements$5,400$7,062$12,462
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Mark FossiePresidentFT$85,222$85,222
Sheila Sampton FossieVice PresidentFT$81,468$81,468

Board Members and Trustees

NameTitle
Tyrone DumasTrustee
Adele GraySecretary
Robert CherryTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$594,805
Program Service Revenue
$0
Investment Income
$5
Other Revenue
$0
All Other Contributions
$27,690
Change in Net Assets
$-16,695

Audited Revenue Reconciliation

Revenue per Audited Statements
$594,805
Total Revenue per Audited Statements
$594,805
Total Revenue per Form 990
$594,805
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$387,654
Other Expenses$142,100
Grants and Similar Amounts Paid$479
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$185,479--$185,479
Current Officers, Directors, Trustees, and Key Employees$150,023$16,667-$166,690
Benefits to Members$81,272--$81,272
Payroll Taxes$31,937$3,548-$35,485
Office Expenses$26,370$2,930-$29,300
Fees for Services Accounting-$24,084-$24,084
Occupancy$23,500--$23,500
Fees for Services Other$20,320--$20,320
Insurance$17,478--$17,478
Interest$7,172--$7,172
Depreciation Depletion$1,408$3,317-$4,725
Information Technology$4,491--$4,491
Conferences and Meetings$3,809--$3,809
All Other Expenses$2,655--$2,655
Advertising$1,283--$1,283
Travel$520--$520
Grants to Domestic Individuals$479--$479
Other Expenses$175--$175
Total Functional Expenses$560,959$50,546$0$611,505

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$596,883
Total Expenses per Audited Statements$596,883
Total Expenses per Form 990$596,883
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Officers, Directors, Trustees, and Key Employees$36,143$28,688▼ $7,455
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Bank Line of Credit$90,840
Payroll Taxes Payable$19,670
Note Payable - Lion of Judah$12,000
Accrued Payroll$7,997
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
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

Officer directors etc family relationship Part VI line 2

The president mark fossie is married to the secretary-treasurer sheila sampton fossie.

Committee meeting documentation Part VI line 8B

The organization does not utilize committees.

Form 990 governing body review Part VI line 11

The completed form 990 is reviewed by the president and then presented to the full board.

Conflict of interest policy compliance Part VI line 12C

The full board must approve any request for outsourcing services or products. This creates a self-monitoring scenario as it is prohibited to award any fees for services or products to any employee or board member.

CEO executive director top management comp Part VI line 15A

The full board determines and sets salary compensation for all employees. This is done according to level of responsibility and compared to other exempt organizations of a similar nature.

Other officer or key employee compensation Part VI line 15B

The full board determines and sets and approves all salary compensation for all employees based on responsibility and is compared to similar exempt organizations.

Governing documents etc available to public Part VI line 19

No other documents are made available to the general public other than the form 990.

Filing and Contact Details

Filer

EIN
39-1850569

Signing Officer

Name
Mark Fossie
Title
President
Phone
4144443188
Signed
2014-08-28
Discuss with paid preparer
No

Organization Details

Principal Officer
Mark Fossie
Formed
1995
Legal Domicile
Wi
Voting Board Members
5
Independent Board Members
3
Employees
16

Preparer

Preparer
Bruce Pietrantonio
Phone
4144439680
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

Book to tax return difference in depreciation

Financial Statement Notes

Other expenses not included on Form 990 (Part XII, line 2D)

Book to tax return difference in depreciation

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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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IRS990ScheduleC/DirectContactLegislatorsInd0false
IRS990ScheduleC/GrantsOtherOrganizationsInd0false
IRS990ScheduleC/MailingsMembersInd0false
IRS990ScheduleC/MediaAdvertisementsInd0false
IRS990ScheduleC/NotDescribedSection501c3Ind0false
IRS990ScheduleC/OtherActivitiesInd0false
IRS990ScheduleC/PaidStaffOrManagementInd0false
IRS990ScheduleC/PublicationsOrBroadcastInd0false
IRS990ScheduleC/RalliesDemonstrationsInd0false
IRS990ScheduleC/VolunteersInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt06588
IRS990ScheduleD/EquipmentGrp/DepreciationAmt045792
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt052380
IRS990ScheduleD/ExpensesSubtotalAmt0596883
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt05400
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt07062
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt012462
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt090840
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt112000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt27997
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt319670
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0BANK LINE OF CREDIT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1NOTE PAYABLE - LION OF JUDAH
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2ACCRUED PAYROLL
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3PAYROLL TAXES PAYABLE
IRS990ScheduleD/RevenueSubtotalAmt0594805
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0BOOK TO TAX RETURN DIFFERENCE IN DEPRECIATION
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Other expenses not included on Form 990 (Part XII, line 2d)
IRS990ScheduleD/TotalBookValueLandBuildingsAmt011988
IRS990ScheduleD/TotalExpensesPerForm990Amt0596883
IRS990ScheduleD/TotalLiabilityAmt0130507
IRS990ScheduleD/TotalRevenuePerForm990Amt0594805
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0594805
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0596883
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt027741
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt1947
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd1true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd1false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanFromOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanFromOrganizationInd1X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0SALARY ADVANCE
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt1SALARY ADVANCE
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt027741
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt1947
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0MARK FOSSIE
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm1SHEILA SAMPSON
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0CEO
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd1false
IRS990ScheduleL/TotalBalanceDueAmt028688
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE PRESIDENT MARK FOSSIE IS MARRIED TO THE SECRETARY-TREASURER SHEILA SAMPTON FOSSIE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION DOES NOT UTILIZE COMMITTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE COMPLETED FORM 990 IS REVIEWED BY THE PRESIDENT AND THEN PRESENTED TO THE FULL BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FULL BOARD MUST APPROVE ANY REQUEST FOR OUTSOURCING SERVICES OR PRODUCTS. THIS CREATES A SELF-MONITORING SCENARIO AS IT IS PROHIBITED TO AWARD ANY FEES FOR SERVICES OR PRODUCTS TO ANY EMPLOYEE OR BOARD MEMBER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE FULL BOARD DETERMINES AND SETS SALARY COMPENSATION FOR ALL EMPLOYEES. THIS IS DONE ACCORDING TO LEVEL OF RESPONSIBILITY AND COMPARED TO OTHER EXEMPT ORGANIZATIONS OF A SIMILAR NATURE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE FULL BOARD DETERMINES AND SETS AND APPROVES ALL SALARY COMPENSATION FOR ALL EMPLOYEES BASED ON RESPONSIBILITY AND IS COMPARED TO SIMILAR EXEMPT ORGANIZATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6NO OTHER DOCUMENTS ARE MADE AVAILABLE TO THE GENERAL PUBLIC OTHER THAN THE FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7BOOK TO TAX RETURN DIFFERENCE IN DEPRECIATION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Officer directors etc family relationship Part VI line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Committee meeting documentation Part VI line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Explanation of other changes in net assets or fund balances Part XI line 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0WI
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt093326
IRS990/TotalAssetsEOYAmt049661
IRS990/TotalAssetsGrp/BOYAmt093326
IRS990/TotalAssetsGrp/EOYAmt049661
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0594805
IRS990/TotalEmployeeCnt016
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt050546
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0560959
IRS990/TotalFunctionalExpensesGrp/TotalAmt0611505
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0162541
IRS990/TotalLiabilitiesEOYAmt0137699
IRS990/TotalLiabilitiesGrp/BOYAmt0162541
IRS990/TotalLiabilitiesGrp/EOYAmt0137699
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-69215
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-88038
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0560959
IRS990/TotalReportableCompFromOrgAmt0166690
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt05
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0594810
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt093326
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt049661
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ProgramServicesAmt0520
IRS990/TravelGrp/TotalAmt0520
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-69215
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-88038
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt03
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0MARK FOSSIE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04144443188
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-08-28
ReturnHeader/Filer/BusinessName/BusinessNameLine10M & S CLINICAL SERVICES INC
ReturnHeader/Filer/BusinessNameControlTxt0M&SC

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