Civic Intelligence

Human Anatomy and Physiology Society Inc.

990 • Fiscal year 2014 • EIN 82-0445856

Jul 01, 2013 to Jun 30, 2014 • Filed on Dec 01, 2014

PO Box 294530241

(706) 845-9085

Siviq Scores

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

Liabilities / Assets

75th percentile

0.08x

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

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

79th percentile

0.08x

Higher debt load relative to revenue than 79% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

63rd percentile

9.1%

Higher net margin than 63% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

74th percentile

$0

Higher top officer pay than 74% of similar nonprofits.

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

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

63rd percentile

10%

Faster asset growth than 63% of similar nonprofits.

2014 filings • 501(c)3 • <$500k 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

Up

$427,098

Up $39,889 (+10%) from 2013

Net Assets

Up

$392,314

Up $83,883 (+27%) from 2013

Liabilities

Down

$34,784

Down $43,994 (-56%) from 2013

Revenue

$439,223

No earlier filing loaded for comparison.

Expenses

Down

$399,078

Down $33,676 (-7.8%) from 2013

Net Income

$40,145

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.

$2.0M$1.5M$1.0M$500K$0Assets 2010: $353,993Liabilities 2010: $33,485Net Assets 2010: $320,5082010Assets 2011: $368,098Liabilities 2011: $43,100Net Assets 2011: $324,9982011Assets 2012: $408,071Liabilities 2012: $53,408Net Assets 2012: $354,6632012Assets 2013: $387,209Liabilities 2013: $78,778Net Assets 2013: $308,4312013Assets 2014: $427,098Liabilities 2014: $34,784Net Assets 2014: $392,3142014Assets 2015: $497,920Liabilities 2015: $42,340Net Assets 2015: $455,5802015Assets 2016: $584,231Liabilities 2016: $42,797Net Assets 2016: $541,4342016Assets 2017: $647,399Liabilities 2017: $45,968Net Assets 2017: $601,4312017Assets 2018: $719,233Liabilities 2018: $55,968Net Assets 2018: $663,2652018Assets 2019: $838,841Liabilities 2019: $71,704Net Assets 2019: $767,1372019Assets 2020: $864,769Liabilities 2020: $117,293Net Assets 2020: $747,4762020Assets 2021: $1,283,980Liabilities 2021: $100,691Net Assets 2021: $1,183,2892021Assets 2022: $1,126,526Liabilities 2022: $96,440Net Assets 2022: $1,030,0862022Assets 2023: $1,370,112Liabilities 2023: $100,154Net Assets 2023: $1,269,9582023Assets 2024: $1,571,502Liabilities 2024: $76,593Net Assets 2024: $1,494,9092024Assets 2025: $1,904,526Liabilities 2025: $100,793Net Assets 2025: $1,803,7332025

Highlighted filing

2014

Assets$427,098
Liabilities$34,784
Net Assets$392,314

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2010: $379,229Expenses 2010: $345,742Net Income 2010: $33,4872010Expenses 2011: $374,7222011Expenses 2012: $312,9992012Expenses 2013: $432,7542013Revenue 2014: $439,223Expenses 2014: $399,078Net Income 2014: $40,1452014Revenue 2015: $499,572Expenses 2015: $429,948Net Income 2015: $69,6242015Revenue 2016: $526,666Expenses 2016: $446,002Net Income 2016: $80,6642016Revenue 2017: $567,684Expenses 2017: $519,014Net Income 2017: $48,6702017Revenue 2018: $558,268Expenses 2018: $510,651Net Income 2018: $47,6172018Revenue 2019: $640,714Expenses 2019: $558,972Net Income 2019: $81,7422019Revenue 2020: $272,829Expenses 2020: $330,685Net Income 2020: -$57,8562020Revenue 2021: $515,859Expenses 2021: $301,948Net Income 2021: $213,9112021Revenue 2022: $530,619Expenses 2022: $533,350Net Income 2022: -$2,7312022Revenue 2023: $564,422Expenses 2023: $435,409Net Income 2023: $129,0132023Revenue 2024: $605,696Expenses 2024: $542,329Net Income 2024: $63,3672024Revenue 2025: $638,414Expenses 2025: $483,304Net Income 2025: $155,1102025

Highlighted filing

2014

Revenue$439,223
Expenses$399,078
Net Income$40,145
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Dec 1, 2014
Return Version
2013v3.1
Gross Receipts
$439,223
Mission and Program Overview

Mission

To promote excellence in the teaching of human anatomy and physiology.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$207,969$200,591▼ $7,378
Investments in Publicly Traded Securities$169,848$176,129▲ $6,281
Cash and Non-Interest-Bearing Accounts$4,292$36,846▲ $32,554
Accounts Receivable$4,659$9,580▲ $4,921
Prepaid Expenses and Deferred Charges$441$3,952▲ $3,511
Total Assets$387,209$427,098▲ $39,889
Liabilities
Accounts Payable and Accrued Expenses$26,697$18,814▼ $7,883
Deferred Revenue$52,081$15,970▼ $36,111
Total Liabilities$78,778$34,784▼ $43,994
Net Assets / Fund Balance
Unrestricted Net Assets$308,431$338,243▲ $29,812
Temporarily Rstr Net Assets-$54,071-
Total Net Assets Fund Balance$308,431$392,314▲ $83,883
Total Liabilities and Net Assets / Fund Balance$387,209$427,098▲ $39,889
Compensation and Service Providers

Board Members and Trustees

NameTitle
VALERIE O'LOUGHLINPresident
Tom LehmanPresident-el
Murray JensenCentral Regi
Javni ModyEastern Regi
Dee SilverthornPast Preside
Carol VeilSecretary
Jason LapresSouthern Reg
Elizabeth BeckerTreasurer
Anne GellerWestern Regi
Revenue and Support

Revenue Composition

Contributions and Grants
$24,166
Program Service Revenue
$403,254
Investment Income
$3,268
Other Revenue
$8,535
All Other Contributions
$24,166
Change in Net Assets
$40,145

Audited Revenue Reconciliation

Revenue per Audited Statements
$439,223
Revenue Not Reported on Form 990
$3,360
Total Revenue per Audited Statements
$442,583
Total Revenue per Form 990
$439,223
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$399,078
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$68,502$94,152-$162,654
Conferences and Meetings$130,842$21,638-$152,480
All Other Expenses$11,892$7,942-$19,834
Other Expenses$10,182$13,164-$10,182
Travel$2,000$3,106-$5,106
Office Expenses-$3,951-$3,951
Insurance-$1,426-$1,426
Fees for Services Accounting-$1,145-$1,145
Total Functional Expenses$252,554$146,524$0$399,078

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$399,078
Total Expenses per Audited Statements$399,078
Total Expenses per Form 990$399,078
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
Yes

Governance Explanations

Form 990, Page 6, Part VI, Line 3

The organization contracts with association services group, llc for the performance of all management related functions. The organization has no employees.

Form 990, Page 6, Part VI, Line 7A

All members in good standing have the right to vote at all regular and special meetings of the society and to vote in all elections for officers of the board of directors. Each year a nominating committee is constituted and charged to develop a slate of candidates and to prepare the ballot for elected offices within the society. The president-elect shall serve as its chairperson. Three other members, recruited by the president-elect to serve on the committee, must be appointed to the committee by the board of directors. The nominating committee shall request nominations for officers from the membership at least ninety days prior to the annual general meeting. The nominating committee shall determine the final slate of officers. Ballots shall be presented to the membership not less than thirty days prior to the annual general meeting and shall include spaces for write-in selections.

Form 990, Page 6, Part VI, Line 7B

All members in good standing shall have the right to vote at all regular and special meetings of the society and to vote in all elections for officers of the board of directors. A special meeting of the society may be called at any time by the board of directors or by written request of at least five percent of the membership at large submitted to the secretary. Any such request must include the reason(s) for the meeting and the business to be transacted. The membership at large shall be notified of such a request within 30 days of its receipt by the secretary, and the meeting must be held within sixty days of notifying the membership. Dues shall be established for each category of membership by a two-thirds majority vote of the total membership of the board of directors.

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

The form 990 is provided to the board of directors for review and approval prior to filing with the irs.

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

Conflicts of interest and financial reporting are regularly discussed at board meetings.

Form 990, Page 6, Part VI, Line 15A

The annual contract with the management company is approved by the board of directors.

Form 990, Page 6, Part VI, Line 19

The organization makes its governing documents, conflicts of interest policy, and financial information available to the public upon request. Inquiries are available through the website.

Filing and Contact Details

Filer

EIN
82-0445856
Phone
7068459085

Signing Officer

Name
Karen Mcmahon
Title
Treasurer
Phone
7068459085
Signed
2014-12-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Karen Mcmahon
Formed
1991
Legal Domicile
Mo
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
35

Preparer

Preparer
Wesley E Long Jr CPA
Phone
7068847331
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Prior period adjustment 40,378

Raw XML AppendixShowing 400 of 419 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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IRS990ScheduleD/RevenueNotReportedAmt03360
IRS990ScheduleD/RevenueSubtotalAmt0439223
IRS990ScheduleD/TotalExpensesPerForm990Amt0399078
IRS990ScheduleD/TotalRevenuePerForm990Amt0439223
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IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0399078
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION CONTRACTS WITH ASSOCIATION SERVICES GROUP, LLC FOR THE PERFORMANCE OF ALL MANAGEMENT RELATED FUNCTIONS. THE ORGANIZATION HAS NO EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL MEMBERS IN GOOD STANDING HAVE THE RIGHT TO VOTE AT ALL REGULAR AND SPECIAL MEETINGS OF THE SOCIETY AND TO VOTE IN ALL ELECTIONS FOR OFFICERS OF THE BOARD OF DIRECTORS. EACH YEAR A NOMINATING COMMITTEE IS CONSTITUTED AND CHARGED TO DEVELOP A SLATE OF CANDIDATES AND TO PREPARE THE BALLOT FOR ELECTED OFFICES WITHIN THE SOCIETY. THE PRESIDENT-ELECT SHALL SERVE AS ITS CHAIRPERSON. THREE OTHER MEMBERS, RECRUITED BY THE PRESIDENT-ELECT TO SERVE ON THE COMMITTEE, MUST BE APPOINTED TO THE COMMITTEE BY THE BOARD OF DIRECTORS. THE NOMINATING COMMITTEE SHALL REQUEST NOMINATIONS FOR OFFICERS FROM THE MEMBERSHIP AT LEAST NINETY DAYS PRIOR TO THE ANNUAL GENERAL MEETING. THE NOMINATING COMMITTEE SHALL DETERMINE THE FINAL SLATE OF OFFICERS. BALLOTS SHALL BE PRESENTED TO THE MEMBERSHIP NOT LESS THAN THIRTY DAYS PRIOR TO THE ANNUAL GENERAL MEETING AND SHALL INCLUDE SPACES FOR WRITE-IN SELECTIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL MEMBERS IN GOOD STANDING SHALL HAVE THE RIGHT TO VOTE AT ALL REGULAR AND SPECIAL MEETINGS OF THE SOCIETY AND TO VOTE IN ALL ELECTIONS FOR OFFICERS OF THE BOARD OF DIRECTORS. A SPECIAL MEETING OF THE SOCIETY MAY BE CALLED AT ANY TIME BY THE BOARD OF DIRECTORS OR BY WRITTEN REQUEST OF AT LEAST FIVE PERCENT OF THE MEMBERSHIP AT LARGE SUBMITTED TO THE SECRETARY. ANY SUCH REQUEST MUST INCLUDE THE REASON(S) FOR THE MEETING AND THE BUSINESS TO BE TRANSACTED. THE MEMBERSHIP AT LARGE SHALL BE NOTIFIED OF SUCH A REQUEST WITHIN 30 DAYS OF ITS RECEIPT BY THE SECRETARY, AND THE MEETING MUST BE HELD WITHIN SIXTY DAYS OF NOTIFYING THE MEMBERSHIP. DUES SHALL BE ESTABLISHED FOR EACH CATEGORY OF MEMBERSHIP BY A TWO-THIRDS MAJORITY VOTE OF THE TOTAL MEMBERSHIP OF THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL PRIOR TO FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CONFLICTS OF INTEREST AND FINANCIAL REPORTING ARE REGULARLY DISCUSSED AT BOARD MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ANNUAL CONTRACT WITH THE MANAGEMENT COMPANY IS APPROVED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY, AND FINANCIAL INFORMATION AVAILABLE TO THE PUBLIC UPON REQUEST. INQUIRIES ARE AVAILABLE THROUGH THE WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7PRIOR PERIOD ADJUSTMENT 40,378
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XI, LINE 9
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IRS990/USAddress/State0GA
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ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KAREN MCMAHON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07068459085
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-12-01
ReturnHeader/Filer/BusinessName/BusinessNameLine10HUMAN ANATOMY & PHYSIOLOGY
ReturnHeader/Filer/BusinessName/BusinessNameLine20SOCIETY INC
ReturnHeader/Filer/BusinessNameControlTxt0HUMA
ReturnHeader/Filer/EIN0820445856

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.$1.90$0.10$1.80$0.64$0.48$0.16
2024Detailed filing. Detailed filing data is available for this year.$1.57$0.08$1.49$0.61$0.54$0.06
2023Detailed filing. Detailed filing data is available for this year.$1.37$0.10$1.27$0.56$0.44$0.13
2022Detailed filing. Detailed filing data is available for this year.$1.13$0.10$1.03$0.53$0.53$0.00
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.28$0.10$1.18$0.52$0.30$0.21
2020Detailed filing. Detailed filing data is available for this year.$0.86$0.12$0.75$0.27$0.33$0.06
2019Detailed filing. Detailed filing data is available for this year.$0.84$0.07$0.77$0.64$0.56$0.08
2018Detailed filing. Detailed filing data is available for this year.$0.72$0.06$0.66$0.56$0.51$0.05
2017Detailed filing. Detailed filing data is available for this year.$0.65$0.05$0.60$0.57$0.52$0.05
2016Detailed filing. Detailed filing data is available for this year.$0.58$0.04$0.54$0.53$0.45$0.08
2015Detailed filing. Detailed filing data is available for this year.$0.50$0.04$0.46$0.50$0.43$0.07
2014Detailed filing. Detailed filing data is available for this year.$0.43$0.03$0.39$0.44$0.40$0.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.39$0.08$0.31$0.43
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.41$0.05$0.35$0.31
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.37$0.04$0.32$0.37
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.35$0.03$0.32$0.38$0.35$0.03