Civic Intelligence

M & S Clinical Services Inc

990 • Fiscal year 2018 • EIN 39-1850569

Jan 01, 2018 to Dec 31, 2018 • Filed on May 13, 2019

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

93rd percentile

1.00x

Higher debt load relative to assets than 93% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

75th percentile

0.20x

Higher debt load relative to revenue than 75% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

43rd percentile

1.0%

Higher net margin than 43% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

90th percentile

$111,223

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 19.5% of source-year revenue.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

14th percentile

-13%

Faster asset growth than 14% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

45th percentile

1.6%

Faster revenue growth than 45% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Down

$112,974

Down $17,174 (-13%) from 2017

Net Assets

Up

-$65

Up $5,646 (+99%) from 2017

Liabilities

Down

$113,039

Down $22,820 (-17%) from 2017

Revenue

Up

$570,851

Up $9,180 (+1.6%) from 2017

Expenses

Up

$565,206

Up $29,641 (+5.5%) from 2017

Net Income

Down

$5,645

Down $20,461 (-78%) from 2017

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

2018

Assets$112,974
Liabilities$113,039
Net Assets-$65

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

2018

Revenue$570,851
Expenses$565,206
Net Income$5,645
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
May 13, 2019
Return Version
2018v3.1
Gross Receipts
$570,851
Mission and Program Overview

Mission

SEE STATEMENT 2

Balance Sheet Detail
LineBeginningEndChange
Assets
Receivables From Officers Etc$46,606$45,147▼ $1,459
Accounts Receivable$49,591$30,258▼ $19,333
Cash and Non-Interest-Bearing Accounts$16,633$22,264▲ $5,631
Land, Buildings, and Equipment, Net$8,428$8,018▼ $410
Prepaid Expenses and Deferred Charges$8,566$1,971▼ $6,595
Savings and Temporary Cash Investments$324$628▲ $304
Total Assets$130,148$112,974▼ $17,174
Other Assets Total-$4,688-
Liabilities
Other Liabilities$81,028$56,177▼ $24,851
Unsecured Notes Loans Payable$50,000$50,000→ $0
Accounts Payable and Accrued Expenses$4,831$6,862▲ $2,031
Total Liabilities$135,859$113,039▼ $22,820
Net Assets / Fund Balance
Unrestricted Net Assets$-5,711$-65▲ $5,646
Total Net Assets Fund Balance$-5,711$-65▲ $5,646
Total Liabilities and Net Assets / Fund Balance$130,148$112,974▼ $17,174

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,063$45,935$47,998
Leasehold Improvements$5,955$9,327$15,282
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Mark FossiePresidentFT$111,223$111,223
Brenda KingSecretary-$48,008$48,008

Board Members and Trustees

NameTitle
Karen EaleyTrustee
Charles CollierTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$563,462
Program Service Revenue
$0
Investment Income
$2
Other Revenue
$7,387
All Other Contributions
$15,762
Change in Net Assets
$5,645

Audited Revenue Reconciliation

Revenue per Audited Statements
$570,851
Total Revenue per Audited Statements
$570,851
Total Revenue per Form 990
$570,851
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$420,951
Other Expenses$142,534
Grants and Similar Amounts Paid$300
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$268,568--$268,568
Current Officers, Directors, Trustees, and Key Employees$100,101$11,122-$111,223
Occupancy$37,883$4,209-$42,092
Payroll Taxes$30,350$1,112-$31,462
Fees for Services Accounting-$23,523-$23,523
All Other Expenses$17,159--$17,159
Office Expenses$12,401$1,659-$14,060
Advertising$10,939--$10,939
Insurance$9,031$774-$9,805
Other Employee Benefits$9,698--$9,698
Information Technology$8,018--$8,018
Conferences and Meetings$6,934--$6,934
Fees for Services Legal-$2,940-$2,940
Interest$2,004--$2,004
Depreciation Depletion$1,660--$1,660
Benefits to Members$1,421--$1,421
Travel$1,184--$1,184
Other Expenses$1,141--$1,141
Grants to Domestic Individuals$300--$300
Fees for Services Other$226--$226
Total Functional Expenses$519,867$45,339$0$565,206

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$565,206
Total Expenses per Audited Statements$565,206
Total Expenses per Form 990$565,206
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$46,606$45,147▼ $1,459
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Note Payable - Securant Bank$27,652
Families Moving Forward$24,834
Payroll Taxes Payable$2,751
Accrued Payroll$940
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
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

Filer Name
M & S Clinical Services Inc
EIN
39-1850569
Address
2821 NORTH 4TH ST STE 516, MILWAUKEE, WI 53212

Signing Officer

Name
Mark Fossie
Title
President
Phone
4144443188
Signed
2019-05-13
Discuss with paid preparer
No

Organization Details

Principal Officer
Mark Fossie
Formed
1995
Legal Domicile
Wi
Voting Board Members
4
Independent Board Members
3
Employees
11
Volunteers
2

Preparer

Firm
BPA & Associates LLC
Address
6101 W Vliet Street Suite 100, Milwaukee, WI 53213
Preparer
Bruce Pietrantonio
Phone
4144439680
Supplemental Narrative

Additional Explanations

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

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IRS990ScheduleD/ExpensesSubtotalAmt0565206
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IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt09327
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt015282
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0940
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt224834
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED PAYROLL
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1NOTE PAYABLE - SECURANT BANK
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2FAMILIES MOVING FORWARD
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3PAYROLL TAXES PAYABLE
IRS990ScheduleD/RevenueSubtotalAmt0570851
IRS990ScheduleD/TotalBookValueLandBuildingsAmt08018
IRS990ScheduleD/TotalExpensesPerForm990Amt0565206
IRS990ScheduleD/TotalLiabilityAmt056177
IRS990ScheduleD/TotalRevenuePerForm990Amt0570851
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt1424
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0SALARY ADVANCE
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt1EMPLOYEE ADVANCE
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt2EMPLOYEE ADVANCE
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt1424
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt2325
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0MARK FOSSIE
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm1B MENEESE
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm2GALETTE BALL
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0CEO
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt1EMPLOYEE
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt2EMPLOYEE
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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/ExplanationTxt7ROUNDING ERROR
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
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalContributionsAmt0563462
IRS990/TotalEmployeeCnt011
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt045339
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0519867
IRS990/TotalFunctionalExpensesGrp/TotalAmt0565206
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0135859
IRS990/TotalLiabilitiesEOYAmt0113039
IRS990/TotalLiabilitiesGrp/BOYAmt0135859
IRS990/TotalLiabilitiesGrp/EOYAmt0113039
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-5711
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-65
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0519867
IRS990/TotalReportableCompFromOrgAmt0159231
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt07389
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0570851
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt02
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0112974
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ProgramServicesAmt01184
IRS990/TravelGrp/TotalAmt01184
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-5711
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-65
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt050000
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt050000
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt03
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02020-01-14 16:20:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0MARK FOSSIE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04144443188

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