Civic Intelligence

Simulation Interoperability Standards Organization Inc.

990 • Fiscal year 2017 • EIN 59-3429074

Jan 01, 2017 to Dec 31, 2017 • Filed on Oct 15, 2018

Post Office Box 781238Orlando, FL 32878-1238

(813) 376-6294

Siviq Scores

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

Liabilities / Assets

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

16th percentile

-20%

Higher net margin than 16% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

96th percentile

$73,260

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 44.2% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

7th percentile

-59%

Faster asset growth than 7% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

75th percentile

23%

Faster revenue growth than 75% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Down

$23,057

Down $32,564 (-59%) from 2016

Net Assets

Down

$23,057

Down $32,564 (-59%) from 2016

Liabilities

Flat

$0

Flat from 2016

Revenue

Up

$165,696

Up $31,366 (+23%) from 2016

Expenses

Up

$198,260

Up $77,772 (+65%) from 2016

Net Income

Down

-$32,564

Down $46,406 (-335%) from 2016

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$150K$100K$50K$0Assets 2016: $55,621Liabilities 2016: $0Net Assets 2016: $55,6212016Assets 2017: $23,057Liabilities 2017: $0Net Assets 2017: $23,0572017Assets 2018: $74,911Liabilities 2018: $0Net Assets 2018: $74,9112018Assets 2019: $36,609Liabilities 2019: $0Net Assets 2019: $36,6092019Assets 2020: $82,405Liabilities 2020: $22,158Net Assets 2020: $60,2472020Assets 2021: $44,248Liabilities 2021: $0Net Assets 2021: $44,2482021Assets 2024: $146,872Liabilities 2024: $0Net Assets 2024: $146,8722024

Highlighted filing

2017

Assets$23,057
Liabilities$0
Net Assets$23,057

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2016: $134,330Expenses 2016: $120,488Net Income 2016: $13,8422016Revenue 2017: $165,696Expenses 2017: $198,260Net Income 2017: -$32,5642017Revenue 2018: $342,267Expenses 2018: $290,413Net Income 2018: $51,8542018Revenue 2019: $276,188Expenses 2019: $314,490Net Income 2019: -$38,3022019Revenue 2020: $293,833Expenses 2020: $270,195Net Income 2020: $23,6382020Revenue 2021: $141,838Expenses 2021: $157,837Net Income 2021: -$15,9992021Revenue 2024: $314,134Expenses 2024: $229,613Net Income 2024: $84,5212024

Highlighted filing

2017

Revenue$165,696
Expenses$198,260
Net Income-$32,564
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Oct 15, 2018
Return Version
2017v2.3
Gross Receipts
$165,696
Mission and Program Overview

Mission

Software standards development and education

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$55,621$23,057▼ $32,564
Cash and Non-Interest-Bearing Accounts$0$0→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Land, Buildings, and Equipment, Net$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$55,621$23,057▼ $32,564
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$55,621$23,057▼ $32,564
Permanently Rstr Net Assets$0$0→ $0
Temporarily Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$55,621$23,057▼ $32,564
Total Liabilities and Net Assets / Fund Balance$55,621$23,057▼ $32,564
Compensation and Service Providers

Employees

NameTitleBaseTotal
James M MccallExecutive Director$73,260$73,260

Board Members and Trustees

NameTitle
Robert R LutzChairperson
David a GrahamPresident
Katherine L MorseVice President
Stefan SandbergSecretary
MICHAEL J O'CONNORTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$165,635
Program Service Revenue
$0
Investment Income
$5
Other Revenue
$56
All Other Contributions
$51,095
Change in Net Assets
$-32,564
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$119,396
Salaries, Compensation, and Employee Benefits$78,864
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$108,553--$108,553
Current Officers, Directors, Trustees, and Key Employees$73,260--$73,260
Payroll Taxes$5,604--$5,604
Travel$2,528--$2,528
Insurance$1,773--$1,773
Fees for Services Accounting-$1,450-$1,450
Office Expenses-$993-$993
Other Expenses$1,679$75-$75
Total Functional Expenses$193,397$4,863$0$198,260
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
Other officer compensation reviewed
No
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 6

The members of siso, inc. Are those who have been elected to one of the three main siso committees (executive committee, conference committee, standards activity committee) who have certified that their employers have no objection to their serving in the leadership of a 501(c)(3) organization. All are unpaid volunteers.

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

The board of directors is elected by the members of siso, inc.

Form 990, Part VI, Section B, Line 11

A pdf copy of form 990 is emailed to the executive director, president, and subsequently to all members of the board of directors. All board of directors acknowledge receipt of the complete copy of form 990 prior to filing with the internal revenue service.

Form 990 Part VI, Section B, Line 12C

After the annual election of the board of directors, both new directors and continuing directors are required to review the siso, inc. Conflict of interest policy and each director and executive director signs that: a. Has received a copy of the conflicts of interest policy, b. Has read and understands the policy, c. Has agreed to comply with the policy, and d. Understands the organization is charitable and in order to maintain its federal tax exemption it must engage primarily in activities which accomplish one or more of its tax-exempt purposes.additionally, each director or executive director having a financial interest is required to disclose the financial interest and the remaining directors examine the financial interest and determine if a conflict of interest exits. If a conflict of interest is determined to exist, the board of directors follow the procedures in the conflict of interest policy when conducting business.

Form 990, Part VI, Section C, Line 19

The documents are posted on the organization's website.

Filing and Contact Details

Filer

Filer Name
Simulation Interoperability Standards
EIN
59-3429074
In Care Of
% JAMES M MCCALL
Phone
8133766294
Address
POST OFFICE BOX 781238, ORLANDO, FL 32878-1238

Signing Officer

Name
David Graham
Title
Director/president
Phone
4104402425
Signed
2018-10-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Graham
Formed
1997
Legal Domicile
Fl
Voting Board Members
5
Independent Board Members
5
Employees
1
Volunteers
100

Preparer

Firm
Withumsmithbrownpc
Address
200 S ORANGE AVE STE 1200, ORLANDO, FL 32801-3400
Preparer
Kathryn L Ennis CPA
Phone
4078491569
Supplemental Narrative

Additional Explanations

Form 990 Part IX Line 24 - Other Expenses

Description:workshop expense total expenses:5048 program services:5048

Form 990 Part IX Line 24 - Other Expenses

Description:ist contract 2017 total expenses:103505 program services:103505 fundraising:

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IRS990/ProgSrvcAccomActy2Grp/Desc0SIMULATION INNOVATION WORKSHOP: IN PREVIOUS YEARS WE HAVE HAD A SIMULATION INNOVATION WORKSHOP OR SIMULATION INTEROPERABILITY WORKSHOP THAT PROVIDED SIGNIFICANT REVENUE FOR THE ORGANIZATION. IN 2017, WE WERE FORCED TO CANCEL THE WORKSHOP DUE TO HURRICANE IRMA. WE WILL HAVE TWO WORKSHOPS IN 2018.
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IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
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IRS990/RoyaltiesRevenueGrp/ExclusionAmt056
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0101185
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0101
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0161225
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0404656
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IRS990/ScheduleBRequiredInd0true
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MEMBERS OF SISO, INC. ARE THOSE WHO HAVE BEEN ELECTED TO ONE OF THE THREE MAIN SISO COMMITTEES (EXECUTIVE COMMITTEE, CONFERENCE COMMITTEE, STANDARDS ACTIVITY COMMITTEE) WHO HAVE CERTIFIED THAT THEIR EMPLOYERS HAVE NO OBJECTION TO THEIR SERVING IN THE LEADERSHIP OF A 501(C)(3) ORGANIZATION. ALL ARE UNPAID VOLUNTEERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS IS ELECTED BY THE MEMBERS OF SISO, INC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A PDF COPY OF FORM 990 IS EMAILED TO THE EXECUTIVE DIRECTOR, PRESIDENT, AND SUBSEQUENTLY TO ALL MEMBERS OF THE BOARD OF DIRECTORS. ALL BOARD OF DIRECTORS ACKNOWLEDGE RECEIPT OF THE COMPLETE COPY OF FORM 990 PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AFTER THE ANNUAL ELECTION OF THE BOARD OF DIRECTORS, BOTH NEW DIRECTORS AND CONTINUING DIRECTORS ARE REQUIRED TO REVIEW THE SISO, INC. CONFLICT OF INTEREST POLICY AND EACH DIRECTOR AND EXECUTIVE DIRECTOR SIGNS THAT: A. HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY, B. HAS READ AND UNDERSTANDS THE POLICY, C. HAS AGREED TO COMPLY WITH THE POLICY, AND D. UNDERSTANDS THE ORGANIZATION IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES.ADDITIONALLY, EACH DIRECTOR OR EXECUTIVE DIRECTOR HAVING A FINANCIAL INTEREST IS REQUIRED TO DISCLOSE THE FINANCIAL INTEREST AND THE REMAINING DIRECTORS EXAMINE THE FINANCIAL INTEREST AND DETERMINE IF A CONFLICT OF INTEREST EXITS. IF A CONFLICT OF INTEREST IS DETERMINED TO EXIST, THE BOARD OF DIRECTORS FOLLOW THE PROCEDURES IN THE CONFLICT OF INTEREST POLICY WHEN CONDUCTING BUSINESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE DOCUMENTS ARE POSTED ON THE ORGANIZATION'S WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DESCRIPTION:WORKSHOP EXPENSE TOTAL EXPENSES:5048 PROGRAM SERVICES:5048
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6DESCRIPTION:IST CONTRACT 2017 TOTAL EXPENSES:103505 PROGRAM SERVICES:103505 FUNDRAISING:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990 PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990 PART IX LINE 24 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990 PART IX LINE 24 - OTHER EXPENSES
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt04863
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0193397

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