Civic Intelligence

National Multiple Sclerosis Society Gateway Area Chapter

990 • Fiscal year 2014 • EIN 43-0718808

Oct 01, 2013 to Sep 30, 2014 • Filed on Mar 23, 2015

1867 Lackland Hill Parkway63146

(314) 781-9020

Siviq Scores

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

Liabilities / Assets

56th percentile

0.25x

Higher debt load relative to assets than 56% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Liabilities / Revenue

35th percentile

0.10x

Higher debt load relative to revenue than 35% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Net Margin

21st percentile

-6.9%

Higher net margin than 21% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Top Officer Pay

41st percentile

$100,724

Higher top officer pay than 41% of similar nonprofits.

Top officer pay equals 2.3% of source-year revenue.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Asset Growth

1st percentile

-40%

Faster asset growth than 1% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

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

Source year 2014

Assets

Down

$1,802,792

Down $1,219,110 (-40%) from 2013

Net Assets

Down

$1,361,027

Down $351,943 (-21%) from 2013

Liabilities

Down

$441,765

Down $867,167 (-66%) from 2013

Revenue

$4,350,539

No earlier filing loaded for comparison.

Expenses

Down

$4,649,188

Down $631,964 (-12%) from 2013

Net Income

-$298,649

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.

$6.0M$4.0M$2.0M$0Assets 2010: $4,160,211Liabilities 2010: $925,919Net Assets 2010: $3,234,2922010Assets 2011: $3,555,961Liabilities 2011: $901,669Net Assets 2011: $2,654,2922011Assets 2012: $3,790,954Liabilities 2012: $1,698,367Net Assets 2012: $2,092,5872012Assets 2013: $3,021,902Liabilities 2013: $1,308,932Net Assets 2013: $1,712,9702013Assets 2014: $1,802,792Liabilities 2014: $441,765Net Assets 2014: $1,361,0272014Assets 2015: $2,452,031Liabilities 2015: $424,146Net Assets 2015: $2,027,8852015Assets 2016: $2,819,847Liabilities 2016: $137,663Net Assets 2016: $2,682,1842016

Highlighted filing

2014

Assets$1,802,792
Liabilities$441,765
Net Assets$1,361,027

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $5,132,5382010Expenses 2011: $5,427,5112011Expenses 2012: $5,542,8162012Expenses 2013: $5,281,1522013Revenue 2014: $4,350,539Expenses 2014: $4,649,188Net Income 2014: -$298,6492014Revenue 2015: $4,676,185Expenses 2015: $3,867,567Net Income 2015: $808,6182015Revenue 2016: $4,163,511Expenses 2016: $3,529,575Net Income 2016: $633,9362016

Highlighted filing

2014

Revenue$4,350,539
Expenses$4,649,188
Net Income-$298,649
Jump To
Filing Snapshot
Filing Period
Oct 1, 2013 to Sep 30, 2014
Signed
Mar 23, 2015
Return Version
2013v4.0
Gross Receipts
$5,285,553
Mission and Program Overview

Mission

People affected by ms can live their best lives as we stop ms in its tracks, restore what has been lost and end ms forever.

Our vision is a world free of ms.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,162,800$861,524▼ $301,276
Savings and Temporary Cash Investments$968,484$380,392▼ $588,092
Pledges and Grants Receivable$615,869$342,288▼ $273,581
Land, Buildings, and Equipment, Net$224,341$169,492▼ $54,849
Prepaid Expenses and Deferred Charges$45,165$37,108▼ $8,057
Total Assets$3,021,902$1,802,792▼ $1,219,110
Other Assets Total$5,243$11,988▲ $6,745
Liabilities
Accounts Payable and Accrued Expenses$413,138$400,062▼ $13,076
Mortgage Notes Payable Secured by Investment Property$52,536$18,457▼ $34,079
Deferred Revenue$23,271$17,854▼ $5,417
Other Liabilities$819,987$5,392▼ $814,595
Total Liabilities$1,308,932$441,765▼ $867,167
Net Assets / Fund Balance
Unrestricted Net Assets$1,514,514$1,223,696▼ $290,818
Temporarily Rstr Net Assets$198,456$137,331▼ $61,125
Total Net Assets Fund Balance$1,712,970$1,361,027▼ $351,943
Total Liabilities and Net Assets / Fund Balance$3,021,902$1,802,792▼ $1,219,110

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$67,272$150,191$217,463
Leasehold Improvements$102,220$114,977$217,197
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Phyllis D RobshamChapter PresidentFT$100,724$100,724
Rebecca FehligChapter PresidentFT$27,499$27,499
Revenue and Support

Revenue Composition

Contributions and Grants
$4,053,418
Program Service Revenue
$12,532
Investment Income
$79,332
Other Revenue
$205,257
All Other Contributions
$729,356
Change in Net Assets
$-298,649

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Food Inventory23$44,310Fair Market Value (FMV)
Clothing and Household Goods-$12,765Fair Market Value (FMV)
Total Noncash Contributions23$57,075-

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,350,539
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-12,014
Total Revenue per Audited Statements
$4,338,525
Total Revenue per Form 990
$4,350,539
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,805,937
Salaries, Compensation, and Employee Benefits$1,713,595
Total Fundraising Expense$759,021
Grants and Similar Amounts Paid$129,656
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates$1,959,000--$1,959,000
Other Salaries and Wages$844,235$128,074$280,969$1,253,278
Fees for Services Other$46,445$12,091$187,678$246,214
Occupancy$121,287$18,061$36,791$176,139
Other Employee Benefits$121,264$17,953$36,785$176,002
Payroll Taxes$113,412$16,790$34,402$164,604
Grants to Domestic Individuals$129,656--$129,656
Current Officers, Directors, Trustees, and Key Employees$101,754$11,971$5,986$119,711
Office Expenses$37,158$4,455$23,827$65,440
Depreciation Depletion$37,792$5,593$11,464$54,849
Conferences and Meetings$31,228$2,307$20,813$54,348
Advertising$12,965$1,032$38,841$52,838
Travel$21,910$1,473$14,807$38,190
Fees for Services Accounting$15,482--$15,482
Other Expenses$27$4,798$1,501$6,326
All Other Expenses$4,009$1,308$715$6,032
Total Functional Expenses$3,661,677$228,490$759,021$4,649,188

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$4,690,468
Expenses per Audited Statements$4,649,188
Total Expenses per Form 990$4,649,188
Expenses Not Reported on Form 990$41,280
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$479,765
Fundraising Direct Expenses$284,477
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$2,001,817$288,620$20,274$268,346
Event 2$669,901$74,295$4,164$70,131
Total Events$3,511,684$479,765$284,477$195,288
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to National Multiple Sclerosis Society$5,392
Governance and Compliance

Governance Checklist

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

Form 990, Part VI, Section A, Line 2

Thy n. Huskey and timothy huskey have a family relationship.

Form 990, Part VI, Section A, Line 6

The membership of the chapter shall consist of all persons who are members of the society and who reside within (or who have previously resided within and have indicated that they wish to retain their membership) the territory.

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

The chapter shall hold a meeting of its members annually for the purposes of electing a board of trustees, considering the treasurer's report of the accounts of the chapter (subject to audit and adjustment) and any other reports that may be presented, and for the transaction of such other business as may properly come before the meeting.

Form 990, Part VI, Section B, Line 11

The chapter's audit committee reviews and approves the form 990 prior to distribution to the entire board. A copy of the 990 form and accompanying schedules is provided to the entire board with a period for providing comments, edits or corrections prior to submission to the irs.

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

On an annual basis, the audit committee reviews the conflict of interest forms filed by trustees, officers and employees for potential conflicts. Where potential conflicts exist, the trustee, officer or employee is not allowed to participate in any vote and transactions are subject to competitive bidding. At the current time, no potential conflicts of interest have been identified.

Form 990, Part VI, Section B, Line 15

The compensation committee which is comprised of at least three but no more than five independent trustees determines the compensation of the president and other key employees. The national organization provides each chapter with comparable salary data for presidents and other key positions at the national multiple sclerosis society chapters and other voluntary health agencies of similar budget size(s) and geographical location(s). In addition, the president's performance is evaluated in a joint review process by the national organization's ceo or her designee and the local committee of independent trustees. The president conducts performance evaluations for the other key employees the outcome of which is shared with the compensation committee to help inform their decisions about compensation.

Form 990, Part VI, Section C, Line 19

The chapter's governing documents and conflict of interest policy are available upon request. The chapter's form 990, and financial statements are available on the chapter's website.

Filing and Contact Details

Filer

EIN
43-0718808
Phone
3147819020

Signing Officer

Name
Rebecca Fehlig
Title
President
Phone
3147819020
Signed
2015-03-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rebecca Fehlig
Formed
1955
Legal Domicile
Mo
Voting Board Members
30
Independent Board Members
30
Employees
46
Volunteers
1,196

Preparer

Preparer
Jeff Parker
Phone
6182331200
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Bad debts on pledges -39,301.

FORM 990, PART XII, LINE 2C:

The organization has a committee that assumes responsibility for the selection of an independent auditor and oversight of the audit. This process has not changed from the prior years.

Financial Statement Notes

PART X, LINE 2:

Per audited financial statements, note 1: the chapter qualifies as a charitable organization as defined by internal revenue code 501(c)(3), and, accordingly, it is exempt from federal income taxes under internal revenue code section 501(a). Additionally, since the chapter is publicly supported, contributions made to the chapter qualify for the maximum charitable contributions deduction under the internal revenue code. The chapter is also exempt from state and city income tax. Management analyzed the tax positions taken by the chapter and concluded that, as of september 30, 2014, there were no uncertain tax positions taken or are expected to be taken. Accordingly, no interest or penalties related to uncertain tax positions have been accrued in the accompanying financial statements. The chapter is subject to audits by taxing jurisdictions; however, no audit for any tax period is currently in progress. Management believes that the chapter is no longer subject to such audits for years ended on or prior to september 30, 2010 under federal and state tax jurisdictions.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Bad debt expense not recorded on return 39,301.

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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/Desc0RESEARCH- TO MOVE US CLOSER TO A WORLD FREE OF MS, IN 2014, THE GATEWAY AREA CHAPTER CONTRIBUTED TOWARDS THE NATIONAL MULTIPLE SCLEROSIS SOCIETY'S INVESTMENT OF AN ESTIMATED $50.6 MILLION TO SUPPORT MORE THAN 380 RESEARCH PROJECTS AROUND THE WORLD AIMED AT STOPPING MS IN ITS TRACKS, RESTORING FUNCTION, AND ENDING THE DISEASE FOREVER. THE SOCIETY COLLABORATES WORLDWIDE TO DEVELOP SOLUTIONS FOR EVERYONE AFFECTED BY MS, INCLUDING THOSE WITH PROGRESSIVE MS, THROUGH THE ACCELERATED DISCOVERY AND COMMERCIAL DEVELOPMENT OF PROMISING RESEARCH DISCOVERIES, NEW MS THERAPIES, AND RESEARCH TOOLS.
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IRS990/Form990PartVIISectionAGrp/PersonNm7SEAN J HOGAN
IRS990/Form990PartVIISectionAGrp/PersonNm8E MICHAEL HOULIHAN
IRS990/Form990PartVIISectionAGrp/PersonNm9CHRISTINE A HOUSTON
IRS990/Form990PartVIISectionAGrp/PersonNm10THY N HUSKEY MD FAAPMR
IRS990/Form990PartVIISectionAGrp/PersonNm11TIMOTHY M HUSKEY
IRS990/Form990PartVIISectionAGrp/PersonNm12MICHELLE KEATING
IRS990/Form990PartVIISectionAGrp/PersonNm13ANITA KLOPFENSTEIN
IRS990/Form990PartVIISectionAGrp/PersonNm14DAVID M KODNER
IRS990/Form990PartVIISectionAGrp/PersonNm15PATRICK LARMON
IRS990/Form990PartVIISectionAGrp/PersonNm16MIKE PHILLIPS
IRS990/Form990PartVIISectionAGrp/PersonNm17DENISE M PISCIOTTA
IRS990/Form990PartVIISectionAGrp/PersonNm18STEVEN S POINDEXTER
IRS990/Form990PartVIISectionAGrp/PersonNm19RHONDA RIES
IRS990/Form990PartVIISectionAGrp/PersonNm20MICHAEL SINDELAR
IRS990/Form990PartVIISectionAGrp/PersonNm21STEVE WALLI
IRS990/Form990PartVIISectionAGrp/PersonNm22SHEELAH R YAWITZ
IRS990/Form990PartVIISectionAGrp/PersonNm23CALEB ANGELI
IRS990/Form990PartVIISectionAGrp/PersonNm24LAUREN M BRUNING
IRS990/Form990PartVIISectionAGrp/PersonNm25GERARD T CARMODY
IRS990/Form990PartVIISectionAGrp/PersonNm26MICHELLE SHERRILLO
IRS990/Form990PartVIISectionAGrp/PersonNm27ALICIA BROCKLANDCPA
IRS990/Form990PartVIISectionAGrp/PersonNm28DANIEL J ROTHERY
IRS990/Form990PartVIISectionAGrp/PersonNm29JAMIE MEALEY
IRS990/Form990PartVIISectionAGrp/PersonNm30KATE SMITH
IRS990/Form990PartVIISectionAGrp/PersonNm31PHYLLIS D ROBSHAM
IRS990/Form990PartVIISectionAGrp/PersonNm32REBECCA FEHLIG
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IRS990/Form990PartVIISectionAGrp/TitleTxt0TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt1TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2CHAIR EMERITUS
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt9VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt10TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt11TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt12TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt13TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt14TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt15TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt16TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt17TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt18TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt19TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt20TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt21CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt22TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt23TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt24TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt25VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt26TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt27TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt28CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt29TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt30TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt31CHAPTER PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt32CHAPTER PRESIDENT
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01955
IRS990/FormerOfcrEmployeesListedInd00
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IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd01
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IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
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IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
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IRS990/LocalChaptersInd01
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IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0PEOPLE AFFECTED BY MS CAN LIVE THEIR BEST LIVES AS WE STOP MS IN ITS TRACKS, RESTORE WHAT HAS BEEN LOST AND END MS FOREVER.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
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IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0195288
IRS990/NetUnrelatedBusTxblIncmAmt00
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IRS990/NoncashContributionsAmt057075
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IRS990/OccupancyGrp/ManagementAndGeneralAmt018061
IRS990/OccupancyGrp/ProgramServicesAmt0121287
IRS990/OccupancyGrp/TotalAmt0176139
IRS990/OfficeExpensesGrp/FundraisingAmt023827
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt04455

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