Civic Intelligence

Pacific Coast Surgical Association

990 • Fiscal year 2018 • EIN 94-6089149

Jul 01, 2017 to Jun 30, 2018 • Filed on Apr 13, 2020

633 North St ClairChicago, IL 60601

(312) 202-5450

Siviq Scores

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

Liabilities / Assets

34th percentile

0.01x

Higher debt load relative to assets than 34% of similar nonprofits.

2018 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

41st percentile

0.03x

Higher debt load relative to revenue than 41% of similar nonprofits.

2018 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2018

Net Margin

9th percentile

-16%

Higher net margin than 9% of similar nonprofits.

2018 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

42nd percentile

$1,500

Higher top officer pay than 42% of similar nonprofits.

Top officer pay equals 0.5% of source-year revenue.

2018 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2018

Asset Growth

21st percentile

-7.9%

Faster asset growth than 21% of similar nonprofits.

2018 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

16th percentile

-11%

Faster revenue growth than 16% of similar nonprofits.

2018 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Down

$654,203

Down $56,147 (-7.9%) from 2017

Net Assets

Down

$645,737

Down $50,409 (-7.2%) from 2017

Liabilities

Down

$8,466

Down $5,738 (-40%) from 2017

Revenue

Down

$313,545

Down $38,377 (-11%) from 2017

Expenses

Up

$362,779

Up $28,319 (+8.5%) from 2017

Net Income

Down

-$49,234

Down $66,696 (-382%) from 2017

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2011: $600,429Liabilities 2011: $17,547Net Assets 2011: $582,8822011Assets 2012: $614,258Liabilities 2012: $13,973Net Assets 2012: $600,2852012Assets 2013: $620,802Liabilities 2013: $15,711Net Assets 2013: $605,0912013Assets 2014: $639,766Liabilities 2014: $13,970Net Assets 2014: $625,7962014Assets 2015: $687,913Liabilities 2015: $6,664Net Assets 2015: $681,2492015Assets 2017: $710,350Liabilities 2017: $14,204Net Assets 2017: $696,1462017Assets 2018: $654,203Liabilities 2018: $8,466Net Assets 2018: $645,7372018Assets 2019: $655,355Liabilities 2019: $24,439Net Assets 2019: $630,9162019Assets 2020: $603,826Liabilities 2020: $35,489Net Assets 2020: $568,3372020Assets 2021: $612,821Liabilities 2021: $17,837Net Assets 2021: $594,9842021Assets 2022: $441,847Liabilities 2022: $63,606Net Assets 2022: $378,2412022Assets 2023: $437,458Liabilities 2023: $102,062Net Assets 2023: $335,3962023

Highlighted filing

2018

Assets$654,203
Liabilities$8,466
Net Assets$645,737

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $296,148Expenses 2011: $271,197Net Income 2011: $24,9512011Revenue 2012: $324,684Expenses 2012: $308,398Net Income 2012: $16,2862012Revenue 2013: $365,653Expenses 2013: $360,832Net Income 2013: $4,8212013Revenue 2014: $410,523Expenses 2014: $383,493Net Income 2014: $27,0302014Revenue 2015: $348,963Expenses 2015: $313,546Net Income 2015: $35,4172015Revenue 2017: $351,922Expenses 2017: $334,460Net Income 2017: $17,4622017Revenue 2018: $313,545Expenses 2018: $362,779Net Income 2018: -$49,2342018Revenue 2019: $281,509Expenses 2019: $304,562Net Income 2019: -$23,0532019Revenue 2020: $373,263Expenses 2020: $439,682Net Income 2020: -$66,4192020Revenue 2021: $122,547Expenses 2021: $123,915Net Income 2021: -$1,3682021Revenue 2022: $373,511Expenses 2022: $545,841Net Income 2022: -$172,3302022Revenue 2023: $342,529Expenses 2023: $400,577Net Income 2023: -$58,0482023

Highlighted filing

2018

Revenue$313,545
Expenses$362,779
Net Income-$49,234
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Apr 13, 2020
Return Version
2017v2.3
Gross Receipts
$313,545
Mission and Program Overview

Mission

The Association's mission is to advance the science and practice of surgery. The Association membership consists of active, senior, retired and non-resident members in the western part of the United States.

Advancement of the surgical profession

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$308,927$301,916▼ $7,011
Savings and Temporary Cash Investments$179,715$180,452▲ $737
Investments in Publicly Traded Securities$147,729$154,946▲ $7,217
Other Notes and Loans Receivable, Net$25,500--
Prepaid Expenses and Deferred Charges-$7,740-
Accounts Receivable$44,430$5,145▼ $39,285
Inventories for Sale or Use$4,049$4,004▼ $45
Total Assets$710,350$654,203▼ $56,147
Liabilities
Accounts Payable and Accrued Expenses$14,204$8,466▼ $5,738
Total Liabilities$14,204$8,466▼ $5,738
Net Assets / Fund Balance
Unrestricted Net Assets$689,146$640,237▼ $48,909
Temporarily Rstr Net Assets$7,000$5,500▼ $1,500
Total Net Assets Fund Balance$696,146$645,737▼ $50,409
Total Liabilities and Net Assets / Fund Balance$710,350$654,203▼ $56,147
Compensation and Service Providers

Employees

NameTitleBaseTotal
Christian de VirgilioRecorder$1,500$1,500
Sherry WrenSecretary-Treasurer$1,500$1,500

Board Members and Trustees

NameTitle
Jonathan R HiattImmediate Past President
Quan-Yang DuhPresident
Robert SawinPresident-Elect 2019
Edward PhillipsPresident-Elect 2020
Wen Shen2018 Vice-President
John WaldhausenVice President-Elect
Armando GiulianoCouncilor Representative
Kenji InabaCouncilor Representative
Richard BoldCouncilor: Northern Califo
John VettoCouncilor: Oregon Hawaii
Andrew L DiFronzoCouncilor: Southern Califo
Lorrie LangdaleCouncilor: Washington/BC/Alaska
John RyanHistorian
Revenue and Support

Revenue Composition

Contributions and Grants
$15,000
Program Service Revenue
$287,101
Investment Income
$11,444
Other Revenue
$0
All Other Contributions
$15,000
Change in Net Assets
$-49,234
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$331,529
Grants and Similar Amounts Paid$28,250
Salaries, Compensation, and Employee Benefits$3,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings---$193,753
Fees for Services Management---$87,026
Grants to Domestic Orgs---$25,500
Travel---$21,236
Information Technology---$11,157
Insurance---$3,144
Current Officers, Directors, Trustees, and Key Employees---$3,000
Grants to Domestic Individuals---$2,750
Fees for Service Investment Mgmnt Fees---$2,314
Fees for Services Other---$2,000
Office Expenses---$597
Other Expenses---$288
Advertising---$197
Total Functional Expenses$0$0$0$362,779
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Alliance for Global Clinical TrialsChicago, IL501(c)(3)Support operations$25,500
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
In-house lobbying only
Yes
Subject to proxy tax
Yes
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
Yes

Governance Explanations

Form 990, Part VI, Section A, line 3

The Organization contracts with the American College of Surgeons for management and administrative services. The American College of Surgeons provides these services and total fees paid were $87,026.

Form 990, Part VI, Section A, line 6

The Organization is made up of dues-paying members. Members are put in the following classes: Voting Members, Honorary Members, Retired Members and Non-Resident Members

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

Members are entitled to vote for one candidate for each office to be filled on the Board of Directors.

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

The Form 990 and accompanying year-end financial statements are drafted by the ACS and provided to a designated officer of PCSA for his/her review and signature.

Form 990, Part VI, Section C, line 19

The governing documents and financial statements are maintained by the American College of Surgeons and may be reviewed upon written or face to face request.

Filing and Contact Details

Filer

Filer Name
Pacific Coast Surgical Association
EIN
94-6089149
Phone
3122025450
Address
633 North St Clair, Chicago, IL 60601

Signing Officer

Name
Lygia Stewart MD
Title
Treasurer
Phone
3122025450
Signed
2020-04-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sherry Wren
Formed
1925
Legal Domicile
Il
Voting Board Members
14
Independent Board Members
14
Employees
0
Volunteers
15

Preparer

Firm
Desmond & Ahern Ltd
Address
10827 S Western Avenue, Chicago, IL 60643
Preparer
Paul Betlinski
Phone
7737794720
Supplemental Narrative

Additional Explanations

Amended Return

The Form 990 was amended from a 501(c)(3) organization to a 501(c)(6) organization. As such, no program revenue or expense was reported on page 2, no allocation between program, management and fundraising was made on page 10, Schedule A was eliminated and Schedule C was added.

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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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IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt12018 Vice-President
IRS990/Form990PartVIISectionAGrp/TitleTxt2President-Elect 2019
IRS990/Form990PartVIISectionAGrp/TitleTxt3Secretary-Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt4Vice President-Elect
IRS990/Form990PartVIISectionAGrp/TitleTxt5Recorder
IRS990/Form990PartVIISectionAGrp/TitleTxt6President-Elect 2020
IRS990/Form990PartVIISectionAGrp/TitleTxt7Historian
IRS990/Form990PartVIISectionAGrp/TitleTxt8Immediate Past President
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IRS990/Form990PartVIISectionAGrp/TitleTxt10Councilor: Northern Califo
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IRS990/Form990PartVIISectionAGrp/TitleTxt12Councilor: Oregon Hawaii
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0162148
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt156700
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt248485
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt319768
IRS990/ProgSrvcAccomActy2Grp/Desc0Scholarship for surgical education and global clinical training.
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt014000
IRS990/PYGrantsAndSimilarPaidAmt07500
IRS990/PYInvestmentIncomeAmt010887
IRS990/PYOtherExpensesAmt0323960
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0327035
IRS990/PYRevenuesLessExpensesAmt017462
IRS990/PYSalariesCompEmpBnftPaidAmt03000
IRS990/PYTotalExpensesAmt0334460
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0351922
IRS990/ReconcilationRevenueExpnssAmt0-49234
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0179715
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0180452
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/ScheduleBRequiredInd01
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd01
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleI/GrantRecordsMaintainedInd00
IRS990ScheduleI/RecipientTable/CashGrantAmt025500
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(c)(3)
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0Support operations
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0Alliance for Global Clinical Trials
IRS990ScheduleI/RecipientTable/RecipientEIN0464663709
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0633 N St Clair Street
IRS990ScheduleI/RecipientTable/USAddress/CityNm0Chicago
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0IL
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd060611
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0PCSA loaned seed money in 2015 and 2016 to the Alliance for Global Clinical Training, a 501(c)(3) organization. In 2018, the PCSA forgave the debt in support of the mission. The Alliance for Global Clinical Training is a non-profit corporation which seeks to link clinical educators and residents with clinical departments in educational institutions in low and middle income countries.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 2:
IRS990ScheduleI/Total501c3OrgCnt01
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Organization contracts with the American College of Surgeons for management and administrative services. The American College of Surgeons provides these services and total fees paid were $87,026.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Organization is made up of dues-paying members. Members are put in the following classes: Voting Members, Honorary Members, Retired Members and Non-Resident Members
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Members are entitled to vote for one candidate for each office to be filled on the Board of Directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Form 990 and accompanying year-end financial statements are drafted by the ACS and provided to a designated officer of PCSA for his/her review and signature.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The governing documents and financial statements are maintained by the American College of Surgeons and may be reviewed upon written or face to face request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The Form 990 was amended from a 501(c)(3) organization to a 501(c)(6) organization. As such, no program revenue or expense was reported on page 2, no allocation between program, management and fundraising was made on page 10, Schedule A was eliminated and Schedule C was added.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Amended Return
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd01
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt07000
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt05500
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0710350
IRS990/TotalAssetsEOYAmt0654203
IRS990/TotalAssetsGrp/BOYAmt0710350
IRS990/TotalAssetsGrp/EOYAmt0654203
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt015000
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0362779
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt014204
IRS990/TotalLiabilitiesEOYAmt08466
IRS990/TotalLiabilitiesGrp/BOYAmt014204
IRS990/TotalLiabilitiesGrp/EOYAmt08466
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0696146
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0645737
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0287101
IRS990/TotalReportableCompFromOrgAmt03000
IRS990/TotalRevenueGrp/ExclusionAmt011444
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0287101
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0313545
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt015
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0710350
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0654203
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt021236
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0689146
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0640237
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0633 North St Clair
IRS990/USAddress/CityNm0Chicago
IRS990/USAddress/StateAbbreviationCd0IL
IRS990/USAddress/ZIPCd060601
IRS990/VotingMembersGoverningBodyCnt014
IRS990/VotingMembersIndependentCnt014
IRS990/WebsiteAddressTxt0PCSAonline.org
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02021-09-10 13:11:23Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Lygia Stewart MD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum03122025450
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-04-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Pacific Coast Surgical Association
ReturnHeader/Filer/BusinessNameControlTxt0PACI
ReturnHeader/Filer/EIN0946089149
ReturnHeader/Filer/PhoneNum03122025450
ReturnHeader/Filer/USAddress/AddressLine1Txt0633 North St Clair
ReturnHeader/Filer/USAddress/CityNm0Chicago
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IL
ReturnHeader/Filer/USAddress/ZIPCd060601
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0DA39A3EE5E6B4B0D3255BFEF95601890AFD80709
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId034045DEDB122D6F5D579345BE5802519F948FBCC
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt076.227.10.84
ReturnHeader/FilingSecurityInformation/IPDt02020-04-13
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD

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