Civic Intelligence

Us Association for Computational Mechanics

990 • Fiscal year 2015 • EIN 74-2499315

Apr 01, 2014 to Mar 31, 2015 • Filed on Feb 11, 2016

PO Box 8137Austin, TX 78713

(512) 743-3273

Siviq Scores

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

Liabilities / Assets

47th percentile

0.00x

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

2015 filings • 501(c)6 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

47th percentile

0.00x

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

2015 filings • 501(c)6 • <$500k nonprofits • Source year 2015

Net Margin

3rd percentile

-84%

Higher net margin than 3% of similar nonprofits.

2015 filings • 501(c)6 • <$500k nonprofits • Source year 2015

Top Officer Pay

79th percentile

$33,000

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 49.9% of source-year revenue.

2015 filings • 501(c)6 • <$500k nonprofits • Source year 2015

Asset Growth

19th percentile

-16%

Faster asset growth than 19% of similar nonprofits.

2015 filings • 501(c)6 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

1st percentile

-89%

Faster revenue growth than 1% of similar nonprofits.

2015 filings • 501(c)6 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Down

$284,772

Down $55,415 (-16%) from 2014

Net Assets

Down

$284,772

Down $55,415 (-16%) from 2014

Liabilities

Flat

$0

Flat from 2014

Revenue

Down

$66,110

Down $529,558 (-89%) from 2014

Expenses

Down

$121,525

Down $399,227 (-77%) from 2014

Net Income

Down

-$55,415

Down $130,331 (-174%) from 2014

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $297,122Liabilities 2011: $0Net Assets 2011: $297,1222011Assets 2012: $362,847Liabilities 2012: $0Net Assets 2012: $362,8472012Assets 2013: $265,271Net Assets 2013: $265,2712013Assets 2014: $340,187Liabilities 2014: $0Net Assets 2014: $340,1872014Assets 2015: $284,772Liabilities 2015: $0Net Assets 2015: $284,7722015Assets 2016: $420,517Liabilities 2016: $0Net Assets 2016: $420,5172016Assets 2017: $369,450Liabilities 2017: $0Net Assets 2017: $369,4502017Assets 2018: $1,219,963Liabilities 2018: $734,034Net Assets 2018: $485,9292018Assets 2019: $1,148,864Liabilities 2019: $585,305Net Assets 2019: $563,5592019Assets 2020: $534,621Liabilities 2020: $25,515Net Assets 2020: $509,1062020Assets 2021: $387,132Liabilities 2021: $299Net Assets 2021: $386,8332021Assets 2022: $786,361Liabilities 2022: $301,681Net Assets 2022: $484,6802022Assets 2023: $430,714Liabilities 2023: $7,582Net Assets 2023: $423,1322023Assets 2024: $1,390,471Liabilities 2024: $897,069Net Assets 2024: $493,4022024Assets 2025: $1,033,728Liabilities 2025: $554,942Net Assets 2025: $478,7862025

Highlighted filing

2015

Assets$284,772
Liabilities$0
Net Assets$284,772

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $192,9402011Expenses 2012: $567,5762012Revenue 2013: $11,991Expenses 2013: $109,567Net Income 2013: -$97,5762013Revenue 2014: $595,668Expenses 2014: $520,752Net Income 2014: $74,9162014Revenue 2015: $66,110Expenses 2015: $121,525Net Income 2015: -$55,4152015Revenue 2016: $825,847Expenses 2016: $690,102Net Income 2016: $135,7452016Revenue 2017: $211,176Expenses 2017: $262,243Net Income 2017: -$51,0672017Revenue 2018: $703,950Expenses 2018: $587,471Net Income 2018: $116,4792018Revenue 2019: $526,506Expenses 2019: $448,876Net Income 2019: $77,6302019Revenue 2020: $695,249Expenses 2020: $749,702Net Income 2020: -$54,4532020Revenue 2021: $40,441Expenses 2021: $162,714Net Income 2021: -$122,2732021Revenue 2022: $445,913Expenses 2022: $348,066Net Income 2022: $97,8472022Revenue 2023: $438,587Expenses 2023: $500,135Net Income 2023: -$61,5482023Revenue 2024: $1,109,222Expenses 2024: $1,038,952Net Income 2024: $70,2702024Revenue 2025: $331,265Expenses 2025: $345,881Net Income 2025: -$14,6162025

Highlighted filing

2015

Revenue$66,110
Expenses$121,525
Net Income-$55,415
Jump To
Filing Snapshot
Filing Period
Apr 1, 2014 to Mar 31, 2015
Signed
Feb 11, 2016
Return Version
2014v6.0
Gross Receipts
$66,110
Mission and Program Overview

Mission

USACM promotes, fosters, organizes and coordinates various activities concerning computational mechanics in the United States and represents U.S. interests in computational mechanics as an affiliate of the International Association for Computational Mechanics (IACM).

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$223,692$178,352▼ $45,340
Investments Other Securities$60,000$80,000▲ $20,000
Cash and Non-Interest-Bearing Accounts$56,495$26,420▼ $30,075
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$340,187$284,772▼ $55,415
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$340,187$284,772▼ $55,415
Total Net Assets Fund Balance$340,187$284,772▼ $55,415
Total Liabilities and Net Assets / Fund Balance$340,187$284,772▼ $55,415
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Ruth HengstProg DirectorPT$33,000$33,000

Board Members and Trustees

NameTitle
JS ChenPast President
Tarek ZohdiPast President
Somnath GhoshPresident
Leszek DemkowiczVice President
Arif MasudDirector
David BensonDirector
Harold ParkDirector
J Tinsley OdenDirector
JN ReddyDirector
Krishna GarikipatiDirector
N SukumarDirector
Roger GhanemDirector
Thomas JR HughesDirector
Yuri BazilevsDirector
John DolbowSec/Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$65,717
Investment Income
$393
Other Revenue
$0
Change in Net Assets
$-55,415
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$85,716
Salaries, Compensation, and Employee Benefits$35,809
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings---$61,927
Current Officers, Directors, Trustees, and Key Employees---$33,070
Travel---$4,782
Payroll Taxes---$2,739
Fees for Services Accounting---$1,400
All Other Expenses---$1,358
Insurance---$1,100
Other Expenses---$1,099
Total Functional Expenses$0$0$0$121,525
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
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

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

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
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
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

Categories of Membership: Membership in the Association shall consist of the following categories: a) Individual Members; b) Student Members. Individual Members: Individual membership shall be open to any U.S. resident engaged in, connected with or interested in computational mechanics and who is a graduate in engineering, science, mathematics, or possesses equivalent qualifications. Student Members: Student membership is open to full time students (undergraduate and graduate) who participate in a Student Chapter of the Association.

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

Each Individual Member of the Association shall have one vote in the election of members of the Executive Committee.

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

Each Individual Member of the Association shall have one vote in such matters as are to be voted upon that are of broad concern to the Association.

Form 990, Part VI, Line 11B: Form 990 Review Process

Form 990 is prepared by the Association's CPA. The President and Program Director review the return before it is filed.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The Association's independent Board draws upon other board experience, business experience, discussions with other organizations, and any other sources considered necessary to determine compensation for the Program Director.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Certain other documents are available upon request.

Filing and Contact Details

Filer

Filer Name
US Association for Computational
EIN
74-2499315
Phone
5127433273
Address
PO Box 8137, Austin, TX 78713

Signing Officer

Name
Somnath Ghosh
Title
President
Signed
2016-02-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Somnath Ghosh
Formed
1988
Legal Domicile
TX
Voting Board Members
15
Independent Board Members
15
Employees
2
Volunteers
15

Preparer

Firm
Dunagan Jack LLP
Address
3724 Jefferson Street Suite 307, Austin, TX 78731
Preparer
Gary Joseph Jack
Phone
5124208997
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IRS990/LegalDomicileStateCd0TX
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0USACM promotes, fosters, organizes and coordinates various activities concerning computational mechanics in the United States and represents U.S. interests in computational mechanics as an affiliate of the International Association for Computational Mechanics (IACM).
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0340187
IRS990/NetAssetsOrFundBalancesEOYAmt0284772
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0IACM dues
IRS990/OtherExpensesGrp/Desc1Miscellaneous
IRS990/OtherExpensesGrp/Desc2Payroll service fees
IRS990/OtherExpensesGrp/Desc3Postage and Shipping
IRS990/OtherExpensesGrp/TotalAmt08076
IRS990/OtherExpensesGrp/TotalAmt14468
IRS990/OtherExpensesGrp/TotalAmt21506
IRS990/OtherExpensesGrp/TotalAmt31099
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/TotalAmt02739
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Somnath Ghosh
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Conferences and workshops
IRS990/ProgramServiceRevenueGrp/Desc1Membership Dues & Assessments
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt064356
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11361
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt064356
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11361
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt01322
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0483931
IRS990/PYProgramServiceRevenueAmt0594346
IRS990/PYRevenuesLessExpensesAmt074916
IRS990/PYSalariesCompEmpBnftPaidAmt036821
IRS990/PYTotalExpensesAmt0520752
IRS990/PYTotalRevenueAmt0595668
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-55415
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0true
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0223692
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0178352
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/TotalBookValueSecuritiesAmt080000
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Categories of Membership: Membership in the Association shall consist of the following categories: a) Individual Members; b) Student Members. Individual Members: Individual membership shall be open to any U.S. resident engaged in, connected with or interested in computational mechanics and who is a graduate in engineering, science, mathematics, or possesses equivalent qualifications. Student Members: Student membership is open to full time students (undergraduate and graduate) who participate in a Student Chapter of the Association.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Each Individual Member of the Association shall have one vote in the election of members of the Executive Committee.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Each Individual Member of the Association shall have one vote in such matters as are to be voted upon that are of broad concern to the Association.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Form 990 is prepared by the Association's CPA. The President and Program Director review the return before it is filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The Association's independent Board draws upon other board experience, business experience, discussions with other organizations, and any other sources considered necessary to determine compensation for the Program Director.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Certain other documents are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0340187
IRS990/TotalAssetsEOYAmt0284772
IRS990/TotalAssetsGrp/BOYAmt0340187
IRS990/TotalAssetsGrp/EOYAmt0284772
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0121525
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0340187
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0284772
IRS990/TotalProgramServiceRevenueAmt065717
IRS990/TotalReportableCompFromOrgAmt033000
IRS990/TotalRevenueGrp/ExclusionAmt0393
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt065717
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt066110
IRS990/TotalVolunteersCnt015
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0340187
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0284772
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt04782
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0340187
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0284772
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO Box 8137
IRS990/USAddress/CityNm0Austin
IRS990/USAddress/StateAbbreviationCd0TX
IRS990/USAddress/ZIPCd078713
IRS990/VotingMembersGoverningBodyCnt015
IRS990/VotingMembersIndependentCnt015
IRS990/WebsiteAddressTxt0www.usacm.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-08-17 19:52:53Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Somnath Ghosh
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-02-11

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.03$0.55$0.48$0.33$0.35$0.01
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.39$0.90$0.49$1.11$1.04$0.07
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.43$0.01$0.42$0.44$0.50$0.06
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.79$0.30$0.48$0.45$0.35$0.10
2021Detailed filing. Detailed filing data is available for this year.$0.39$0.00$0.39$0.04$0.16$0.12
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.53$0.03$0.51$0.70$0.75$0.05
2019Detailed filing. Detailed filing data is available for this year.$1.15$0.59$0.56$0.53$0.45$0.08
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.22$0.73$0.49$0.70$0.59$0.12
2017Detailed filing. Detailed filing data is available for this year.$0.37$0.00$0.37$0.21$0.26$0.05
2016Detailed filing. Detailed filing data is available for this year.$0.42$0.00$0.42$0.83$0.69$0.14
2015Detailed filing. Detailed filing data is available for this year.$0.28$0.00$0.28$0.07$0.12$0.06
2014Detailed filing. Detailed filing data is available for this year.$0.34$0.00$0.34$0.60$0.52$0.07
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.27$0.27$0.01$0.11$0.10
2012XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.36$0.00$0.36$0.57
2011XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.30$0.00$0.30$0.19