Civic Intelligence

Society for Benefit-Cost Analysis

990 • Fiscal year 2018 • EIN 90-1026165

Jul 01, 2017 to Jun 30, 2018 • Filed on Nov 09, 2018

11130 Sunrise Valley Dr No 350Reston, VA 20191

(703) 885-3503

Siviq Scores

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

Liabilities / Assets

58th percentile

0.00x

Higher debt load relative to assets than 58% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

58th percentile

0.00x

Higher debt load relative to revenue than 58% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

88th percentile

39%

Higher net margin than 88% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

91st percentile

96%

Faster asset growth than 91% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

91st percentile

79%

Faster revenue growth than 91% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Flat

$313,990

Flat from 2018

Net Assets

Flat

$313,455

Flat from 2018

Liabilities

Flat

$535

Flat from 2018

Revenue

Flat

$389,535

Flat from 2018

Expenses

Flat

$236,053

Flat from 2018

Net Income

Flat

$153,482

Flat from 2018

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2017: $159,973Liabilities 2017: $0Net Assets 2017: $159,9732017Assets 2018: $313,990Liabilities 2018: $535Net Assets 2018: $313,4552018Assets 2018: $313,990Liabilities 2018: $535Net Assets 2018: $313,4552018Assets 2019: $346,923Liabilities 2019: $118,863Net Assets 2019: $228,0602019Assets 2020: $223,133Liabilities 2020: $111,436Net Assets 2020: $111,6972020Assets 2021: $315,009Liabilities 2021: $77,526Net Assets 2021: $237,4832021Assets 2022: $414,216Liabilities 2022: $36,860Net Assets 2022: $377,3562022Assets 2023: $520,716Liabilities 2023: $79,987Net Assets 2023: $440,7292023Assets 2024: $564,164Liabilities 2024: $39,330Net Assets 2024: $524,8342024

Highlighted filing

2018

Assets$313,990
Liabilities$535
Net Assets$313,455

Operations Trend

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

$400K$200K$0-$200KRevenue 2017: $217,290Expenses 2017: $197,466Net Income 2017: $19,8242017Revenue 2018: $389,535Expenses 2018: $236,053Net Income 2018: $153,4822018Revenue 2018: $389,535Expenses 2018: $236,053Net Income 2018: $153,4822018Revenue 2019: $273,778Expenses 2019: $311,119Net Income 2019: -$37,3412019Revenue 2020: $115,287Expenses 2020: $231,650Net Income 2020: -$116,3632020Revenue 2021: $272,117Expenses 2021: $146,331Net Income 2021: $125,7862021Revenue 2022: $277,000Expenses 2022: $137,130Net Income 2022: $139,8702022Revenue 2023: $290,476Expenses 2023: $227,103Net Income 2023: $63,3732023Revenue 2024: $299,238Expenses 2024: $215,133Net Income 2024: $84,1052024

Highlighted filing

2018

Revenue$389,535
Expenses$236,053
Net Income$153,482
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Nov 9, 2018
Return Version
2017v2.3
Gross Receipts
$389,535
Mission and Program Overview

Mission

The society is dedicated to the advancement, exchange o fideas, and research related to benefit-cost analysis (bca), cost-effectiveness analysis, risk-benefit analysis, applied welfare economic analysis, and damage assessment.

The society is dedicated to the advancement, exchange of ideas, and research related to benefit-cost analysis (bca), cost-effectiveness analysis, risk-benefit analysis, applied welfare economic analysis, and damage assessment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$156,073$298,269▲ $142,196
Prepaid Expenses and Deferred Charges$3,900$15,721▲ $11,821
Total Assets$159,973$313,990▲ $154,017
Liabilities
Accounts Payable and Accrued Expenses-$535-
Total Liabilities$0$535▲ $535
Net Assets / Fund Balance
Unrestricted Net Assets$159,973$313,455▲ $153,482
Total Net Assets Fund Balance$159,973$313,455▲ $153,482
Total Liabilities and Net Assets / Fund Balance$159,973$313,990▲ $154,017
Compensation and Service Providers

Board Members and Trustees

NameTitle
Lynn KarolyPast President
Donald KenkelPresident
Clark NardinelliVice President
Emile QuinetDirector
Fran SussmanDirector
Gary VanlandinghamDirector
Henrik AnderssonDirector
Joseph DevlinDirector
Massimo FlorioDirector
Sandy HoffmannDirector
Thomas KniesnerDirector
Kelly MaguireAssistant Treasurer
Craig ThorntonPast Treasurer
Daniel HudsonSecretary
R Jeffrey LewisTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Virtual INCManagement Services11130 SUNRISE VALLEY DR, Reston, VA 20191$125,958
Revenue and Support

Revenue Composition

Contributions and Grants
$196,905
Program Service Revenue
$192,630
Investment Income
$0
Other Revenue
$0
All Other Contributions
$196,905
Change in Net Assets
$153,482
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$236,053
Total Fundraising Expense$663
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$83,598$41,697$663$125,958
Conferences and Meetings$84,070--$84,070
Office Expenses$4,426$7,706-$12,132
Travel$5,759--$5,759
Information Technology$945$3,345-$4,290
Insurance$789$790-$1,579
Fees for Services Accounting-$1,000-$1,000
Advertising-$910-$910
Fees for Services Legal-$355-$355
Total Functional Expenses$179,587$55,803$663$236,053
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
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
Yes
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
Yes
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

The association uses a management company, virtual, inc., to perform management and administrative services.

Form 990, Part VI, Section A, Line 4

The organization amended its governing documents to reflect membership at the organization now being on an anniversary basis.

Form 990, Part VI, Section A, Line 6

The society has both individual and organizational classes of membership. Individual membership is broken down further into premium, basic, international, and student memberships. Organizational membership is broken down further into benefactor, sustainer, patron, and supporter memberships.

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

The society's membership elects the directors and officers of the governing body each fall.

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

The organization requires a vote of all membership to change its bylaws.

Form 990, Part VI, Section B, Line 11B

The prepared form 990 is reviewed by the finance committee consisting of the treasurer, assistant treasurer, and past treasurer before the return is filed with the irs.

Form 990, Part VI, Section B, Line 12C

Annually all directors and officers complete and sign a statement that provides information regarding their interests and those of their family members that could give rise to conflicts. The members of the governing body make determinations of whether a conflict exists and review actual conflicts. Any person with a conflict is prohibited from participating in the governing body's deliberations and decisions in the transaction.

Form 990, Part VI, Section C, Line 19

The society made its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Society for Benefit-cost Analysis
EIN
90-1026165
Phone
7038853503
Address
11130 SUNRISE VALLEY DR NO 350, RESTON, VA 20191

Signing Officer

Name
R Jeffrey Lewis
Title
Treasurer
Phone
7038853503
Signed
2018-11-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
R Jeffrey Lewis
Formed
2013
Legal Domicile
Dc
Voting Board Members
15
Independent Board Members
15
Employees
0
Volunteers
20

Preparer

Firm
Wegner Cpas Llp
Address
419 N LEE ST, ALEXANDRIA, VA 22314-2301
Preparer
Glenn Miller CPA
Phone
7035190990
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IRS990/ProgramServiceRevenueGrp/Desc0ANNUAL MEETING REVENUE
IRS990/ProgramServiceRevenueGrp/Desc1MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc2WORKSHOP REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0114281
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt145970
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt232379
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0114281
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt145970
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt232379
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt011520
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0197466
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0205770
IRS990/PYRevenuesLessExpensesAmt019824
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0197466
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0217290
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0153482
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0192630
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0196905
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt011520
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt010710
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt04800
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0223935
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0192630
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0194770
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0159465
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0147720
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt096055
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0790640
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus2YearsAmt0550
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus3YearsAmt0700
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt01250
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99880
IRS990ScheduleA/PublicSupportPY509Pct00.99810
IRS990ScheduleA/PublicSupportTotal509Amt01014575
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0389535
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0206290
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0170175
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0152520
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt096055
IRS990ScheduleA/Total509Grp/TotalAmt01014575
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0389535
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0206290
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0170725
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0153220
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt096055
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01015825
IRS990/ScheduleBRequiredInd01
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION USES A MANAGEMENT COMPANY, VIRTUAL, INC., TO PERFORM MANAGEMENT AND ADMINISTRATIVE SERVICES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION AMENDED ITS GOVERNING DOCUMENTS TO REFLECT MEMBERSHIP AT THE ORGANIZATION NOW BEING ON AN ANNIVERSARY BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE SOCIETY HAS BOTH INDIVIDUAL AND ORGANIZATIONAL CLASSES OF MEMBERSHIP. INDIVIDUAL MEMBERSHIP IS BROKEN DOWN FURTHER INTO PREMIUM, BASIC, INTERNATIONAL, AND STUDENT MEMBERSHIPS. ORGANIZATIONAL MEMBERSHIP IS BROKEN DOWN FURTHER INTO BENEFACTOR, SUSTAINER, PATRON, AND SUPPORTER MEMBERSHIPS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE SOCIETY'S MEMBERSHIP ELECTS THE DIRECTORS AND OFFICERS OF THE GOVERNING BODY EACH FALL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION REQUIRES A VOTE OF ALL MEMBERSHIP TO CHANGE ITS BYLAWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE PREPARED FORM 990 IS REVIEWED BY THE FINANCE COMMITTEE CONSISTING OF THE TREASURER, ASSISTANT TREASURER, AND PAST TREASURER BEFORE THE RETURN IS FILED WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ANNUALLY ALL DIRECTORS AND OFFICERS COMPLETE AND SIGN A STATEMENT THAT PROVIDES INFORMATION REGARDING THEIR INTERESTS AND THOSE OF THEIR FAMILY MEMBERS THAT COULD GIVE RISE TO CONFLICTS. THE MEMBERS OF THE GOVERNING BODY MAKE DETERMINATIONS OF WHETHER A CONFLICT EXISTS AND REVIEW ACTUAL CONFLICTS. ANY PERSON WITH A CONFLICT IS PROHIBITED FROM PARTICIPATING IN THE GOVERNING BODY'S DELIBERATIONS AND DECISIONS IN THE TRANSACTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE SOCIETY MADE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0159973
IRS990/TotalAssetsEOYAmt0313990
IRS990/TotalAssetsGrp/BOYAmt0159973
IRS990/TotalAssetsGrp/EOYAmt0313990
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0196905
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0663
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt055803
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0179587
IRS990/TotalFunctionalExpensesGrp/TotalAmt0236053
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt0535
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt0535
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0159973
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0313455
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0179587
IRS990/TotalProgramServiceRevenueAmt0192630
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0192630
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0389535
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0159973
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0313990
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt05759
IRS990/TravelGrp/TotalAmt05759
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0159973
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0313455
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt011130 SUNRISE VALLEY DR NO 350
IRS990/USAddress/CityNm0RESTON
IRS990/USAddress/StateAbbreviationCd0VA
IRS990/USAddress/ZIPCd020191
IRS990/VotingMembersGoverningBodyCnt015
IRS990/VotingMembersIndependentCnt015
IRS990/WebsiteAddressTxt0HTTPS://BENEFITCOSTANALYSIS.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0R JEFFREY LEWIS

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