Civic Intelligence

San Diego Shoulder Institute

990 • Fiscal year 2016 • EIN 87-0765789

Jan 01, 2016 to Dec 31, 2016 • Filed on Jun 09, 2017

2965 Roosevelt StreetCarlsbad, CA 92008

(760) 940-2066

Siviq Scores

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

Liabilities / Assets

20th percentile

0.00x

Higher debt load relative to assets than 20% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

15th percentile

0.00x

Higher debt load relative to revenue than 15% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

65th percentile

7.9%

Higher net margin than 65% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

48th percentile

$60,000

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 4.8% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

89th percentile

37%

Faster asset growth than 89% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

79th percentile

23%

Faster revenue growth than 79% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$366,262

Up $99,002 (+37%) from 2015

Net Assets

Up

$365,101

Up $98,985 (+37%) from 2015

Liabilities

Up

$1,161

Up $17 (+1.5%) from 2015

Revenue

Up

$1,259,555

Up $239,062 (+23%) from 2015

Expenses

Up

$1,160,570

Up $79,920 (+7.4%) from 2015

Net Income

Up

$98,985

Up $159,142 (+265%) from 2015

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2010: $204,766Liabilities 2010: $2,641Net Assets 2010: $202,1252010Assets 2011: $177,297Liabilities 2011: $1,158Net Assets 2011: $176,1392011Assets 2012: $202,787Liabilities 2012: $18,324Net Assets 2012: $184,4632012Assets 2013: $214,298Liabilities 2013: $1,062Net Assets 2013: $213,2362013Assets 2014: $327,340Liabilities 2014: $1,067Net Assets 2014: $326,2732014Assets 2015: $267,260Liabilities 2015: $1,144Net Assets 2015: $266,1162015Assets 2016: $366,262Liabilities 2016: $1,161Net Assets 2016: $365,1012016Assets 2017: $366,160Liabilities 2017: $990Net Assets 2017: $365,1702017Assets 2018: $560,988Liabilities 2018: $949Net Assets 2018: $560,0392018Assets 2019: $679,169Liabilities 2019: $9,949Net Assets 2019: $669,2202019Assets 2020: $487,697Liabilities 2020: $100Net Assets 2020: $487,5972020Assets 2021: $545,326Liabilities 2021: $9,400Net Assets 2021: $535,9262021Assets 2022: $509,825Liabilities 2022: $0Net Assets 2022: $509,8252022Assets 2023: $512,933Liabilities 2023: $53,600Net Assets 2023: $459,3332023Assets 2024: $404,201Liabilities 2024: $36,450Net Assets 2024: $367,7512024

Highlighted filing

2016

Assets$366,262
Liabilities$1,161
Net Assets$365,101

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2010: $879,711Expenses 2010: $809,067Net Income 2010: $70,6442010Revenue 2011: $929,217Expenses 2011: $955,203Net Income 2011: -$25,9862011Revenue 2012: $944,681Expenses 2012: $936,357Net Income 2012: $8,3242012Revenue 2013: $1,065,291Expenses 2013: $1,036,518Net Income 2013: $28,7732013Revenue 2014: $1,218,708Expenses 2014: $1,105,671Net Income 2014: $113,0372014Revenue 2015: $1,020,493Expenses 2015: $1,080,650Net Income 2015: -$60,1572015Revenue 2016: $1,259,555Expenses 2016: $1,160,570Net Income 2016: $98,9852016Revenue 2017: $1,230,580Expenses 2017: $1,230,511Net Income 2017: $692017Revenue 2018: $1,580,252Expenses 2018: $1,385,383Net Income 2018: $194,8692018Revenue 2019: $1,500,224Expenses 2019: $1,391,043Net Income 2019: $109,1812019Revenue 2020: $115,736Expenses 2020: $297,359Net Income 2020: -$181,6232020Revenue 2021: $530,971Expenses 2021: $523,971Net Income 2021: $7,0002021Revenue 2022: $1,217,969Expenses 2022: $1,178,553Net Income 2022: $39,4162022Revenue 2023: $1,074,396Expenses 2023: $1,148,700Net Income 2023: -$74,3042023Revenue 2024: $937,078Expenses 2024: $1,034,783Net Income 2024: -$97,7052024

Highlighted filing

2016

Revenue$1,259,555
Expenses$1,160,570
Net Income$98,985
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Jun 9, 2017
Return Version
2016v3.0
Gross Receipts
$1,259,555
Mission and Program Overview

Mission

The mission of San Diego Shoulder Institute is to promote the development and dissemination of education related to shoulder disorders to physicians and allied health clinicians.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$264,689$360,569▲ $95,880
Land, Buildings, and Equipment, Net$2,571$5,693▲ $3,122
Cash and Non-Interest-Bearing Accounts-$0-
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 Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$267,260$366,262▲ $99,002
Other Assets Total-$0-
Liabilities
Other Liabilities$1,144$1,161▲ $17
Total Liabilities$1,144$1,161▲ $17
Net Assets / Fund Balance
Unrestricted Net Assets$266,116$365,101▲ $98,985
Total Net Assets Fund Balance$266,116$365,101▲ $98,985
Total Liabilities and Net Assets / Fund Balance$267,260$366,262▲ $99,002

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$5,693$1,307$7,000
Other Land Buildings-$797$797
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
James C Esch MdPresidentPT$60,000$60,000
Felix Savoie Iii MdMember at Large-$2,000$2,000
Gregory M Alberton MdSecretary-$2,000$2,000
Jon Jp Warner MdMember at Large-$2,000$2,000
Matthew Provencher MdMember at Large-$2,000$2,000
Stephen J Snyder MdVice President-$2,000$2,000
Stephen S Burkhart MdTreasurer-$2,000$2,000
Revenue and Support

Revenue Composition

Contributions and Grants
$439,125
Program Service Revenue
$820,430
Investment Income
$0
Other Revenue
$0
All Other Contributions
$439,125
Change in Net Assets
$98,985
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$897,476
Salaries, Compensation, and Employee Benefits$263,094
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$171,830-$171,830
All Other Expenses$47,007$29,432-$76,439
Current Officers, Directors, Trustees, and Key Employees-$72,000-$72,000
Travel$45,161$89-$45,250
Other Expenses$36,899--$36,899
Advertising$27,126--$27,126
Payroll Taxes-$19,264-$19,264
Office Expenses-$8,653-$8,653
Fees for Services Accounting-$4,392-$4,392
Insurance-$3,474-$3,474
Fees for Services Other-$2,565-$2,565
Depreciation Depletion-$878-$878
Total Functional Expenses$847,993$312,577$0$1,160,570
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

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Chris EschFamily Member of OfficerComputer and Web SupportNo-

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll and Sales Tax Liabilities$1,161
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
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, Line 11B: Form 990 Review Process

No review was or will be conducted.

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

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
San Diego Shoulder Institute
EIN
87-0765789
Phone
7609402066
Address
2965 ROOSEVELT STREET, CARLSBAD, CA 92008

Signing Officer

Name
James Esch MD
Title
President & CEO
Signed
2017-06-09
Discuss with paid preparer
Yes

Organization Details

Formed
2006
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
0
Employees
13

Preparer

Firm
White Nelson Diehl Evans LLP
Address
2965 Roosevelt Street, Carlsbad, CA 92008-2389
Preparer
David B Forman
Phone
7607292343
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IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt098985
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0818935
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0264689
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0360569
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt0414125
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt0339125
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt0404500
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt0351500
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt01509250
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0439125
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0369125
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0543500
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0426500
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0351500
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt02129750
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt01259555
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0651371
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0675208
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0638791
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0593181
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt03818106
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.74630
IRS990ScheduleA/PublicSupportPY509Pct00.72280
IRS990ScheduleA/PublicSupportTotal509Amt04438606
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt0414125
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt0339125
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt0404500
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt0351500
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt01509250
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01698680
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01020496
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01218708
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01065291
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0944681
IRS990ScheduleA/Total509Grp/TotalAmt05947856
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01698680
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01020496
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01218708
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01065291
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0944681
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt05947856
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt05693
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01307
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt07000
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0797
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0797
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01161
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL AND SALES TAX LIABILITIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt05693
IRS990ScheduleD/TotalLiabilityAmt01161
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0CHRIS ESCH
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0FAMILY MEMBER OF OFFICER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0COMPUTER AND WEB SUPPORT
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0267260
IRS990/TotalAssetsEOYAmt0366262
IRS990/TotalAssetsGrp/BOYAmt0267260
IRS990/TotalAssetsGrp/EOYAmt0366262
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0439125
IRS990/TotalEmployeeCnt013
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0312577
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0847993
IRS990/TotalFunctionalExpensesGrp/TotalAmt01160570
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01144
IRS990/TotalLiabilitiesEOYAmt01161
IRS990/TotalLiabilitiesGrp/BOYAmt01144
IRS990/TotalLiabilitiesGrp/EOYAmt01161
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0266116
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0365101
IRS990/TotalProgramServiceExpensesAmt0847993
IRS990/TotalProgramServiceRevenueAmt0820430
IRS990/TotalReportableCompFromOrgAmt072000
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0820430
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01259555
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0267260
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0366262
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ManagementAndGeneralAmt089
IRS990/TravelGrp/ProgramServicesAmt045161
IRS990/TravelGrp/TotalAmt045250
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0266116
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0365101

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.40$0.04$0.37$0.94$1.03$0.10
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.51$0.05$0.46$1.07$1.15$0.07
2022Detailed filing. Detailed filing data is available for this year.$0.51$0.00$0.51$1.22$1.18$0.04
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.55$0.01$0.54$0.53$0.52$0.01
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.49$0.00$0.49$0.12$0.30$0.18
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.68$0.01$0.67$1.50$1.39$0.11
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.56$0.00$0.56$1.58$1.39$0.19
2017Detailed filing. Detailed filing data is available for this year.$0.37$0.00$0.37$1.23$1.23$0.00
2016Detailed filing. Detailed filing data is available for this year.$0.37$0.00$0.37$1.26$1.16$0.10
2015Detailed filing. Detailed filing data is available for this year.$0.27$0.00$0.27$1.02$1.08$0.06
2014Detailed filing. Detailed filing data is available for this year.$0.33$0.00$0.33$1.22$1.11$0.11
2013Summary only. Only limited summary data is available for this year.$0.21$0.00$0.21$1.07$1.04$0.03
2012Summary only. Only limited summary data is available for this year.$0.20$0.02$0.18$0.94$0.94$0.01
2011Summary only. Only limited summary data is available for this year.$0.18$0.00$0.18$0.93$0.96$0.03
2010Summary only. Only limited summary data is available for this year.$0.20$0.00$0.20$0.88$0.81$0.07