Civic Intelligence

National Multiple Sclerosis Society Southern California & Nevada Chapter

990 • Fiscal year 2014 • EIN 95-1727656

Oct 01, 2013 to Sep 30, 2014 • Filed on Mar 26, 2015

5150 Goldleaf Circle No 400Los Angeles, CA 90056

(310) 479-4456

Siviq Scores

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

Liabilities / Assets

63rd percentile

0.39x

Higher debt load relative to assets than 63% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Liabilities / Revenue

44th percentile

0.20x

Higher debt load relative to revenue than 44% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Net Margin

62nd percentile

6.9%

Higher net margin than 62% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Top Officer Pay

50th percentile

$170,612

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 2.0% of source-year revenue.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Asset Growth

86th percentile

21%

Faster asset growth than 86% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2013 to 2014

Revenue Growth

59th percentile

7.5%

Faster revenue growth than 59% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2013 to 2014

Assets

Up

$4,424,450

Up $758,609 (+21%) from 2013

Net Assets

Up

$2,707,359

Up $602,430 (+29%) from 2013

Liabilities

Up

$1,717,091

Up $156,179 (+10%) from 2013

Revenue

$8,711,189

No earlier filing loaded for comparison.

Expenses

Down

$8,108,575

Down $500,574 (-5.8%) from 2013

Net Income

$602,614

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.

$6.0M$4.0M$2.0M$0Assets 2010: $5,206,253Liabilities 2010: $2,289,347Net Assets 2010: $2,916,9062010Assets 2011: $4,316,145Liabilities 2011: $1,308,486Net Assets 2011: $3,007,6592011Assets 2012: $4,397,795Liabilities 2012: $1,830,165Net Assets 2012: $2,567,6302012Assets 2013: $3,665,841Liabilities 2013: $1,560,912Net Assets 2013: $2,104,9292013Assets 2014: $4,424,450Liabilities 2014: $1,717,091Net Assets 2014: $2,707,3592014Assets 2015: $3,769,838Liabilities 2015: $1,383,720Net Assets 2015: $2,386,1182015Assets 2016: $3,796,393Liabilities 2016: $712,544Net Assets 2016: $3,083,8492016

Highlighted filing

2014

Assets$4,424,450
Liabilities$1,717,091
Net Assets$2,707,359

Operations Trend

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

$15M$10M$5.0M$0-$5.0MExpenses 2010: $9,944,7062010Revenue 2011: $10,394,826Expenses 2011: $10,156,379Net Income 2011: $238,4472011Expenses 2012: $8,481,8462012Expenses 2013: $8,609,1492013Revenue 2014: $8,711,189Expenses 2014: $8,108,575Net Income 2014: $602,6142014Revenue 2015: $8,421,617Expenses 2015: $8,569,164Net Income 2015: -$147,5472015Revenue 2016: $8,043,480Expenses 2016: $7,372,428Net Income 2016: $671,0522016

Highlighted filing

2014

Revenue$8,711,189
Expenses$8,108,575
Net Income$602,614
Jump To
Filing Snapshot
Filing Period
Oct 1, 2013 to Sep 30, 2014
Signed
Mar 26, 2015
Return Version
2013v4.0
Gross Receipts
$10,420,573
Mission and Program Overview

Mission

People affected by ms can live their best lives as we stop ms in its tracks, restore what has been lost and end ms forever.

Our vision is a world free of ms.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$1,701,782$2,243,251▲ $541,469
Cash and Non-Interest-Bearing Accounts$560,239$983,205▲ $422,966
Investments Other Securities$1,240,831$555,329▼ $685,502
Prepaid Expenses and Deferred Charges$44,185$335,896▲ $291,711
Land, Buildings, and Equipment, Net$50,312$40,943▼ $9,369
Investments in Publicly Traded Securities$0$2,625▲ $2,625
Savings and Temporary Cash Investments$787$402▼ $385
Total Assets$3,665,841$4,424,450▲ $758,609
Other Assets Total$67,705$262,799▲ $195,094
Liabilities
Deferred Revenue$792,993$1,080,957▲ $287,964
Accounts Payable and Accrued Expenses$479,107$571,846▲ $92,739
Other Liabilities$288,812$64,288▼ $224,524
Total Liabilities$1,560,912$1,717,091▲ $156,179
Net Assets / Fund Balance
Temporarily Rstr Net Assets$2,699,535$3,399,952▲ $700,417
Unrestricted Net Assets$-594,606$-692,593▼ $97,987
Total Net Assets Fund Balance$2,104,929$2,707,359▲ $602,430
Total Liabilities and Net Assets / Fund Balance$3,665,841$4,424,450▲ $758,609

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$33,335$86,947$120,282
Equipment$5,615$6,296$11,911
Leasehold Improvements$1,993$157$2,150
Other Assets Org$23,347--
Other Securities$555,329--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Susan BradleyPresidentFT$159,574$11,038$170,612
Denise NowackExecutive VP of ProgramsFT$136,637$13,689$150,326
Pamela ThompsonVP. Development, SpecialFT$129,289$17,939$147,228
Kate McintoshVice President of DevelopmentFT$123,913$16,291$140,204
Jay SchoenauVP of Finance & AdministrationFT$120,000$7,547$127,547

Highest Paid Contractors

ContractorServicesLocationCompensation
Op3Event Facilitators-$158,777
Revenue and Support

Revenue Composition

Contributions and Grants
$9,328,408
Program Service Revenue
$20,188
Investment Income
$111,179
Other Revenue
$-748,586
All Other Contributions
$4,919,968
Change in Net Assets
$602,614

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Food Inventory16$70,657Fair Market Value
Other Non Cash Contri Table10$11,023Fair Market Value
Total Noncash Contributions26$81,680-

Audited Revenue Reconciliation

Revenue per Audited Statements
$8,711,189
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$404,245
Total Revenue per Audited Statements
$9,115,434
Total Revenue per Form 990
$8,711,189
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$4,718,447
Salaries, Compensation, and Employee Benefits$2,778,002
Total Fundraising Expense$893,538
Grants and Similar Amounts Paid$612,126
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates$3,645,469--$3,645,469
Other Salaries and Wages$1,563,864$129,909$521,185$2,214,958
Occupancy$307,922$25,579$94,600$428,101
Grants to Domestic Orgs$397,620--$397,620
Grants to Domestic Individuals$214,506--$214,506
Office Expenses$143,701$6,375$32,109$182,185
Other Employee Benefits$113,749$12,449$49,946$176,144
Payroll Taxes$120,824$10,037$40,266$171,127
Current Officers, Directors, Trustees, and Key Employees$120,461$10,006$40,145$170,612
Fees for Services Other$137,780$5,051$4,898$147,729
Travel$45,962$1,968$8,964$56,894
Fees for Services Accounting$24,420$807$26,100$51,327
Pension Plan Contributions$42,502$531$2,128$45,161
Conferences and Meetings$18,902$576$12,136$31,614
Fees for Services Lobbying$18,718--$18,718
Depreciation Depletion$7,974$662$2,658$11,294
Other Expenses$192$16$64$272
Total Functional Expenses$2,584$0$28,870$31,454

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$8,513,004
Expenses per Audited Statements$8,108,575
Total Expenses per Form 990$8,108,575
Expenses Not Reported on Form 990$404,429
Expenses Not Reported on Financial Statements$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
--501(c)(3)To Support Program Services$397,620
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$996,884
Fundraising Gross Income$235,811
Gaming Gross Income$12,187
Gaming Direct Expenses$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 2$1,247,888-$213,199-
Event 1$2,557,209$12,003$249,655$-237,652
Total Events$4,644,251$235,811$996,884$-761,073
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Other Chapter$51,914
Due to Home Office$12,374
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
Yes
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, Section A, Line 2

The following trustees have family relationships: david perren and scott perren lisa karpe and ray karpe

Form 990, Part VI, Section A, Line 6

Chapter membership consists of all persons who are members of the society and who reside within (or who have previously resided within and have indicated that they wish to retain their membership) the chapter's territory.

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

The chapter holds a meeting of its members annually for the purposes of electing a board of trustees, considering the treasurer's report of the accounts of the chapter (subject to audit and adjustment) and any other reports that may be presented, and for the transaction of such other business as may properly come before the meeting.

Form 990, Part VI, Section B, Line 11

The chapter's audit committee reviews and approves the irs form 990 and accompanying schedules prior to distribution to the entire board. A copy of the irs form 990 and accompanying schedules is provided to the entire board with a period for providing comments, edits or corrections prior to submission to the irs.

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

On an annual basis, chapter management reviews the conflict of interest disclosure forms filed by trustees, officers and employees for potential conflicts. Potential conflicts of interest are presented to the chapter's audit committee for review. Where conflicts exist, a conflict resolution report is created and the trustee, officer or employee is not allowed to participate in any vote or discussion of the disclosed matter. At the current time, no potential conflicts of interest have been identified.

Form 990, Part VI, Section B, Line 15

A compensation committee for each chapter, which is comprised of at least three but no more than five independent trustees, determines the compensation of the chapter president and other key employees. The national organization provides each chapter with internal and external salary data for the chapter president and reviews and provides input on the chapter president compensation recommendations for other key positions based upon comparable budget size and geographical location. In addition, the chapter president's performance is evaluated annually in a joint review process including the regional executive vice president and the local compensation committee of local trustees. The chapter president conducts performance evaluations for key employees and the outcome is shared with the compensation committee to inform the decisions about compensation.

Form 990, Part VI, Section C, Line 19

The chapter's governing documents and conflict of interest policy are available upon request. The chapter's irs form 990 (and irs form 990-t, if applicable), and financial statements are available on the chapter's website.

Filing and Contact Details

Filer

EIN
95-1727656
Phone
3104794456

Signing Officer

Name
Phyllis Robsham
Title
Executive Vice-president
Phone
3104794456
Signed
2015-03-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Phyllis Robsham
Formed
1946
Legal Domicile
CA
Voting Board Members
34
Independent Board Members
33
Employees
57
Volunteers
421

Preparer

Preparer
Dori J Eggett
Phone
3037409400
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The chapter qualifies as a charitable organization as defined by internal revenue code 501(c)(3) and, accordingly, it is exempt from federal income taxes under internal revenue code section 501(a). Additionally, since the chapter is publicly supported, contributions made to the chapter qualify for the maximum charitable contributions deduction under the internal revenue code. The chapter is also exempt from california and nevada state and los angeles city income tax. Management analyzed the tax positions taken by the chapter and concluded that, as of september 30, 2014 and 2013, there were no uncertain tax positions taken or expected to be taken. Accordingly, no interest or penalties related to uncertain tax positions have been accrued in the accompanying financial statements. The chapter is subject to audits by taxing jurisdictions; however, no audit for any tax period is currently in progress. Management believes that the chapter is no longer subject to such audits for years ended on or prior to september 30, 2010 under federal and california and nevada state tax jurisdictions.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Special events expenses 377,615.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Special events expenses 377,615.

Raw XML AppendixShowing 400 of 877 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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IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt1TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt2AUDIT CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4GOVERNANCE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt9TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt10TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt11TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt12TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt13TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt14TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt15TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt16TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt17TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt18TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt19TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt20TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt21TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt22TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt23TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt24TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt25TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt26TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt27TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt28TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt29TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt30TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt31TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt32TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt33PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt34EXECUTIVE VP OF PROGRAMS
IRS990/Form990PartVIISectionAGrp/TitleTxt35VP OF FINANCE & ADMINISTRATION
IRS990/Form990PartVIISectionAGrp/TitleTxt36VICE PRESIDENT OF DEVELOPMENT
IRS990/Form990PartVIISectionAGrp/TitleTxt37VP. DEVELOPMENT, SPECIAL
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