Civic Intelligence

International Council on Systems Engineering

990 • Fiscal year 2013 • EIN 77-0294074

Jan 01, 2013 to Dec 31, 2013 • Filed on May 14, 2014

7670 Opportunity RoadRoom/Suite 22092111

(858) 541-1725

Siviq Scores

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

Liabilities / Assets

59th percentile

0.26x

Higher debt load relative to assets than 59% of similar nonprofits.

2013 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

66th percentile

0.33x

Higher debt load relative to revenue than 66% of similar nonprofits.

2013 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2013

Net Margin

45th percentile

2.2%

Higher net margin than 45% of similar nonprofits.

2013 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

20th percentile

$825

Higher top officer pay than 20% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2013 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2013

Asset Growth

79th percentile

17%

Faster asset growth than 79% of similar nonprofits.

2013 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

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

Source year 2013

Assets

Up

$2,397,981

Up $343,522 (+17%) from 2012

Net Assets

Up

$1,770,136

Up $323,431 (+22%) from 2012

Liabilities

Up

$627,845

Up $20,091 (+3.3%) from 2012

Revenue

$1,909,571

No earlier filing loaded for comparison.

Expenses

Up

$1,866,747

Up $24,501 (+1.3%) from 2012

Net Income

$42,824

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.

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $1,464,761Liabilities 2010: $339,387Net Assets 2010: $1,125,3742010Assets 2011: $1,959,736Liabilities 2011: $648,663Net Assets 2011: $1,311,0732011Assets 2012: $2,054,459Liabilities 2012: $607,754Net Assets 2012: $1,446,7052012Assets 2013: $2,397,981Liabilities 2013: $627,845Net Assets 2013: $1,770,1362013Assets 2014: $2,456,792Liabilities 2014: $711,840Net Assets 2014: $1,744,9522014Assets 2015: $2,887,358Liabilities 2015: $779,863Net Assets 2015: $2,107,4952015Assets 2016: $3,649,832Liabilities 2016: $1,185,700Net Assets 2016: $2,464,1322016Assets 2017: $3,949,057Liabilities 2017: $803,557Net Assets 2017: $3,145,5002017Assets 2018: $4,788,456Liabilities 2018: $1,148,751Net Assets 2018: $3,639,7052018Assets 2019: $5,398,592Liabilities 2019: $1,150,607Net Assets 2019: $4,247,9852019Assets 2020: $5,829,354Liabilities 2020: $877,863Net Assets 2020: $4,951,4912020Assets 2021: $6,608,668Liabilities 2021: $1,047,913Net Assets 2021: $5,560,7552021Assets 2022: $7,134,631Liabilities 2022: $1,341,651Net Assets 2022: $5,792,9802022Assets 2023: $6,818,365Liabilities 2023: $1,399,830Net Assets 2023: $5,418,5352023Assets 2024: $7,070,533Liabilities 2024: $1,472,809Net Assets 2024: $5,597,7242024

Highlighted filing

2013

Assets$2,397,981
Liabilities$627,845
Net Assets$1,770,136

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $1,469,7172010Expenses 2011: $1,633,9622011Expenses 2012: $1,842,2462012Revenue 2013: $1,909,571Expenses 2013: $1,866,747Net Income 2013: $42,8242013Revenue 2014: $2,170,141Expenses 2014: $2,195,325Net Income 2014: -$25,1842014Revenue 2015: $2,304,395Expenses 2015: $1,941,852Net Income 2015: $362,5432015Revenue 2016: $3,574,569Expenses 2016: $3,217,932Net Income 2016: $356,6372016Revenue 2017: $3,590,578Expenses 2017: $3,155,243Net Income 2017: $435,3352017Revenue 2018: $4,385,203Expenses 2018: $3,890,998Net Income 2018: $494,2052018Revenue 2019: $4,547,800Expenses 2019: $3,939,520Net Income 2019: $608,2802019Revenue 2020: $3,513,113Expenses 2020: $2,809,607Net Income 2020: $703,5062020Revenue 2021: $3,104,042Expenses 2021: $2,494,778Net Income 2021: $609,2642021Revenue 2022: $4,293,794Expenses 2022: $4,157,237Net Income 2022: $136,5572022Revenue 2023: $4,820,528Expenses 2023: $5,151,296Net Income 2023: -$330,7682023Revenue 2024: $6,343,875Expenses 2024: $6,164,686Net Income 2024: $179,1892024

Highlighted filing

2013

Revenue$1,909,571
Expenses$1,866,747
Net Income$42,824
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
May 14, 2014
Return Version
2013v3.1
Gross Receipts
$1,909,571
Mission and Program Overview

Mission

Education and advancement of systems engineering

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$500,380$750,110▲ $249,730
Cash and Non-Interest-Bearing Accounts$980,585$568,183▼ $412,402
Accounts Receivable$209,275$218,580▲ $9,305
Savings and Temporary Cash Investments$273,834$25,604▼ $248,230
Total Assets$2,054,459$2,397,981▲ $343,522
Other Assets Total$90,385$835,504▲ $745,119
Liabilities
Deferred Revenue$384,683$402,688▲ $18,005
Accounts Payable and Accrued Expenses$105,199$116,037▲ $10,838
Other Liabilities$117,872$109,120▼ $8,752
Total Liabilities$607,754$627,845▲ $20,091
Net Assets / Fund Balance
Unrestricted Net Assets$1,446,705$1,770,136▲ $323,431
Total Net Assets Fund Balance$1,446,705$1,770,136▲ $323,431
Total Liabilities and Net Assets / Fund Balance$2,054,459$2,397,981▲ $343,522

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$109,120--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Cecilia HaskinsDirectorPT$825$825

Board Members and Trustees

NameTitle
John a ThomasPresident
David LongPresident-el
ANNE O'NEILDirector
Barclay BrownDirector
Dr Arthur PysterDirector
Dr Asmus PandikowDirector
Dr Tat Soon YeoDirector
Dr Youngwon ParkDirector
Garry RoedlerDirector
Ralf HartmannDirector
Ryan MortimerDirector
William MillerDirector
Eileen ArnoldSecretary
Marsha WeiskopfTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Universal Management Services LLCAdministration-$405,672
V1 Decisions LLCConsulting-$159,667
Revenue and Support

Revenue Composition

Contributions and Grants
$20,000
Program Service Revenue
$1,887,801
Investment Income
$1,770
Other Revenue
$0
All Other Contributions
$20,000
Change in Net Assets
$42,824
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,856,747
Grants and Similar Amounts Paid$10,000
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$166,272$177,708-$343,980
Fees for Services Other$208,183--$208,183
Information Technology$4,974$183,104-$188,078
Travel$147,928$23,752-$171,680
Conferences and Meetings$67,871$51,530-$119,401
All Other Expenses$62,128$10,663-$72,791
Office Expenses$9,626$55,614-$65,240
Advertising$728$43,736-$44,464
Other Expenses$43,596$139,877-$43,596
Insurance$6,854$8,478-$15,332
Grants to Domestic Orgs$10,000--$10,000
Occupancy-$3,982-$3,982
Fees for Services Accounting-$2,949-$2,949
Fees for Services Legal-$125-$125
Total Functional Expenses$923,898$942,849$0$1,866,747
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
20-1692992-3Adv Dvpmnt Image Sys$10,000
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
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
C Robert KenleyFormer Brd MbrEditor of InsightNo$53,200
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Funds Held for Others$109,120
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Business relationship with family members
No
Business relationship with organization members
Yes
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
Yes

Governance Explanations

Form 990, Page 6, Part VI, Line 3

Adminstration of the organization is overseen by the universal management services, llc. The organization has no internal employees. See vii, section b for further disclosure.

Form 990, Page 6, Part VI, Line 10B

Chapter information is available on the website

Form 990, Page 6, Part VI, Line 11B

Reviewed by executive committee and then submitted to the board of directors

Form 990, Page 6, Part VI, Line 12C

Board members are required to sign a declaration every year. This is monitored by the managing executive.

Form 990, Page 6, Part VI, Line 19

Posted on website for members only.

Filing and Contact Details

Filer

EIN
77-0294074
Phone
8585411725

Signing Officer

Name
Marsha Weiskopf
Title
Treasurer
Phone
8585411725
Signed
2014-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John a Thomas
Formed
1991
Legal Domicile
CA
Voting Board Members
15
Independent Board Members
15
Employees
0
Volunteers
200

Preparer

Preparer
Jere R Batten CPA
Phone
6195016359
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Educational symposiums and programs

Form 990, Part IX, Line 11G

CONTRACTOR 208,183 0 0

Form 990, Part XI, Line 9

Py accounts payable and accrued exp 105,199 py deferred membership revenue 384,683 py accounts receivable 209,275

Form 990, Page 12, Part XII, Line 1

The organization elected to change from a cash basis tax return to an accrual basis tax return to more closely match the books and records of the organization that are presented on an accrual basis. Form 3115 submitted separately.

Raw XML AppendixShowing 400 of 471 raw XML fields

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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IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine10INCOSE FOUNDATION
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IRS990ScheduleI/RecipientTable/USAddress/ZIPCode092111
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION PROVIDED A UNRESTRICTED CONTRIBUTION TO A 501(C)(3) ORGANIZATION. THEREFORE, GRANT MONTORING PROCEDURES ARE NOT CONSIDERED NECESSARY.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EDUCATIONAL SYMPOSIUMS AND PROGRAMS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ADMINSTRATION OF THE ORGANIZATION IS OVERSEEN BY THE UNIVERSAL MANAGEMENT SERVICES, LLC. THE ORGANIZATION HAS NO INTERNAL EMPLOYEES. SEE VII, SECTION B FOR FURTHER DISCLOSURE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CHAPTER INFORMATION IS AVAILABLE ON THE WEBSITE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3REVIEWED BY EXECUTIVE COMMITTEE AND THEN SUBMITTED TO THE BOARD OF DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOARD MEMBERS ARE REQUIRED TO SIGN A DECLARATION EVERY YEAR. THIS IS MONITORED BY THE MANAGING EXECUTIVE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5POSTED ON WEBSITE FOR MEMBERS ONLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6CONTRACTOR 208,183 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7PY ACCOUNTS PAYABLE AND ACCRUED EXP 105,199 PY DEFERRED MEMBERSHIP REVENUE 384,683 PY ACCOUNTS RECEIVABLE 209,275
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THE ORGANIZATION ELECTED TO CHANGE FROM A CASH BASIS TAX RETURN TO AN ACCRUAL BASIS TAX RETURN TO MORE CLOSELY MATCH THE BOOKS AND RECORDS OF THE ORGANIZATION THAT ARE PRESENTED ON AN ACCRUAL BASIS. FORM 3115 SUBMITTED SEPARATELY.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PAGE 12, PART XII, LINE 1
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$7.07$1.47$5.60$6.34$6.16$0.18
2023Summary only. Only limited summary data is available for this year.$6.82$1.40$5.42$4.82$5.15$0.33
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.13$1.34$5.79$4.29$4.16$0.14
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.61$1.05$5.56$3.10$2.49$0.61
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.83$0.88$4.95$3.51$2.81$0.70
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.40$1.15$4.25$4.55$3.94$0.61
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.79$1.15$3.64$4.39$3.89$0.49
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.95$0.80$3.15$3.59$3.16$0.44
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.65$1.19$2.46$3.57$3.22$0.36
2015Detailed filing. Detailed filing data is available for this year.$2.89$0.78$2.11$2.30$1.94$0.36
2014Detailed filing. Detailed filing data is available for this year.$2.46$0.71$1.74$2.17$2.20$0.03
2013Detailed filing. Detailed filing data is available for this year.$2.40$0.63$1.77$1.91$1.87$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.05$0.61$1.45$1.84
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.96$0.65$1.31$1.63
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.46$0.34$1.13$1.47
Peer Organizations

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