Civic Intelligence

Simulation Councils Inc DBA Society for Modeling and Simulation

990 • Fiscal year 2020 • EIN 95-6059107

Jul 01, 2019 to Jun 30, 2020 • Filed on Apr 07, 2021

11315 Rancho Bernardo Rd Room 139San Diego, CA 92127

(858) 277-3888

Siviq Scores

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

Liabilities / Assets

53rd percentile

0.06x

Higher debt load relative to assets than 53% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

55th percentile

0.09x

Higher debt load relative to revenue than 55% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Net Margin

28th percentile

-6.1%

Higher net margin than 28% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

88th percentile

$102,999

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 29.1% of source-year revenue.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Asset Growth

12th percentile

-10%

Faster asset growth than 12% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

22nd percentile

-26%

Faster revenue growth than 22% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Assets

Down

$535,491

Down $62,567 (-10%) from 2019

Net Assets

Down

$504,855

Down $26,264 (-4.9%) from 2019

Liabilities

Down

$30,636

Down $36,303 (-54%) from 2019

Revenue

Down

$354,176

Down $121,554 (-26%) from 2019

Expenses

Down

$375,674

Down $93,825 (-20%) from 2019

Net Income

Down

-$21,498

Down $27,729 (-445%) from 2019

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: $505,493Liabilities 2011: $81,905Net Assets 2011: $423,5882011Assets 2012: $572,304Liabilities 2012: $128,163Net Assets 2012: $444,1412012Assets 2013: $588,993Liabilities 2013: $136,814Net Assets 2013: $452,1792013Assets 2014: $693,591Liabilities 2014: $180,581Net Assets 2014: $513,0102014Assets 2015: $675,176Liabilities 2015: $142,002Net Assets 2015: $533,1742015Assets 2016: $602,754Liabilities 2016: $80,232Net Assets 2016: $522,5222016Assets 2017: $552,321Liabilities 2017: $62,694Net Assets 2017: $489,6272017Assets 2018: $607,570Liabilities 2018: $84,128Net Assets 2018: $523,4422018Assets 2019: $598,058Liabilities 2019: $66,939Net Assets 2019: $531,1192019Assets 2020: $535,491Liabilities 2020: $30,636Net Assets 2020: $504,8552020Assets 2021: $519,446Liabilities 2021: $38,587Net Assets 2021: $480,8592021Assets 2022: $436,470Liabilities 2022: $58,324Net Assets 2022: $378,1462022Assets 2023: $434,577Liabilities 2023: $111,815Net Assets 2023: $322,7622023Assets 2024: $376,962Liabilities 2024: $79,011Net Assets 2024: $297,9512024

Highlighted filing

2020

Assets$535,491
Liabilities$30,636
Net Assets$504,855

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $774,419Expenses 2011: $692,896Net Income 2011: $81,5232011Revenue 2012: $396,931Expenses 2012: $376,378Net Income 2012: $20,5532012Revenue 2013: $481,747Expenses 2013: $473,709Net Income 2013: $8,0382013Revenue 2014: $512,773Expenses 2014: $451,942Net Income 2014: $60,8312014Revenue 2015: $491,787Expenses 2015: $471,623Net Income 2015: $20,1642015Revenue 2016: $470,837Expenses 2016: $481,489Net Income 2016: -$10,6522016Revenue 2017: $440,865Expenses 2017: $473,760Net Income 2017: -$32,8952017Revenue 2018: $401,149Expenses 2018: $480,436Net Income 2018: -$79,2872018Revenue 2019: $475,730Expenses 2019: $469,499Net Income 2019: $6,2312019Revenue 2020: $354,176Expenses 2020: $375,674Net Income 2020: -$21,4982020Revenue 2021: $239,435Expenses 2021: $269,730Net Income 2021: -$30,2952021Revenue 2022: $271,309Expenses 2022: $375,355Net Income 2022: -$104,0462022Revenue 2023: $324,010Expenses 2023: $381,742Net Income 2023: -$57,7322023Revenue 2024: $324,473Expenses 2024: $350,044Net Income 2024: -$25,5712024

Highlighted filing

2020

Revenue$354,176
Expenses$375,674
Net Income-$21,498
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Apr 7, 2021
Return Version
2019v5.1
Gross Receipts
$354,176
Mission and Program Overview

Mission

The mission of Simulation Councils is to 1 advance the use of modeling simulation to solve real-world problems, 2 advancement of simulation and allied computer arts in all fields, 3 and facilitate communication among professionals in the field of simulation.

Promote an understanding, appreciation, and utilization of computer-based modeling, simulation, and related fields.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$253,746$258,058▲ $4,312
Savings and Temporary Cash Investments$147,030$141,152▼ $5,878
Accounts Receivable$106,690$76,861▼ $29,829
Intangible Assets$24,181$24,181→ $0
Prepaid Expenses and Deferred Charges$44,230$18,729▼ $25,501
Investments in Publicly Traded Securities$16,855$12,088▼ $4,767
Land, Buildings, and Equipment, Net$2,656$1,427▼ $1,229
Total Assets$598,058$535,491▼ $62,567
Other Assets Total$2,670$2,995▲ $325
Liabilities
Accounts Payable and Accrued Expenses$31,038$26,896▼ $4,142
Deferred Revenue$35,900$3,740▼ $32,160
Total Liabilities$66,938$30,636▼ $36,302
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$531,120$504,855▼ $26,265
Total Net Assets Fund Balance$531,120$504,855▼ $26,265
Total Liabilities and Net Assets / Fund Balance$598,058$535,491▼ $62,567

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,427$232,913$234,340
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Oletha DarensburgExecutive Director/SecretaryFT$99,999$3,000$102,999

Board Members and Trustees

NameTitle
Saikou DialloPresident
Saurabh MittalPresident-Elect
Charles MacalDirector at Large
Eric WeiselDirector at Large
Gabriel WainerDirector at Large
Helena SzczerbickaDirector at Large
Lin ZhangDirector at Large
Sanja Lazarova MolnarDirector at Large
Bjorn JohanssonChaiman
John RichardsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,620
Program Service Revenue
$348,327
Investment Income
$122
Other Revenue
$2,107
Change in Net Assets
$-21,498

Audited Revenue Reconciliation

Revenue per Audited Statements
$354,176
Revenue Not Reported on Form 990
$-4,767
Total Revenue per Audited Statements
$349,409
Total Revenue per Form 990
$354,176
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$236,687
Salaries, Compensation, and Employee Benefits$138,987
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$105,467--$105,467
Current Officers, Directors, Trustees, and Key Employees$23,392$79,642-$103,034
Occupancy$7,779$26,042-$33,821
Other Salaries and Wages$5,500$18,413-$23,913
Payroll Taxes$2,396$8,022-$10,418
Other Expenses$2,017$6,753-$8,770
Insurance-$8,494-$8,494
Office Expenses$1,309$4,384-$5,693
All Other Expenses$2,926$2,672-$5,598
Fees for Services Accounting-$5,500-$5,500
Fees for Services Other$1,191$3,986-$5,177
Travel-$3,250-$3,250
Depreciation Depletion$635$2,127-$2,762
Advertising$618$2,067-$2,685
Interest-$2,053-$2,053
Other Employee Benefits$208$697-$905
Pension Plan Contributions$165$552-$717
Total Functional Expenses$193,574$182,100$0$375,674

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$375,674
Total Expenses per Audited Statements$375,674
Total Expenses per Form 990$375,674
International Activity

International Summary

Spending
$34,619

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
Europe Including Iceland and Greenland2019 Summersim Conferenceconference--$34,619
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
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 35% controlled entity
No
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
No
Management duties delegated
No

Governance Explanations

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

Form 990 is reviewed by the organizations executive director and the organizations governing body.

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

The organization is organized as a not-for-profit corporation professional association with members. Members have the right to elect the members of the governing body.

Form 990, Part VI, Section B, Line 15A

The Executive Commite and Board of Directors review and approve compensation of the executive director.

Form 990, Part VI, Section C, Line 19

Governing documents are available to the public on the organizations website. Audited financial statements are available for inspection at an office of the organization.

Filing and Contact Details

Filer

Filer Name
Simulation Councils Inc
EIN
95-6059107
Phone
8582773888
Address
11315 Rancho Bernardo Rd Room 139, San Diego, CA 92127
Doing Business As
Society for Modeling and Simulation International

Signing Officer

Name
Oletha Darensburg
Title
Executive Director
Signed
2021-04-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Oletha Darensburg
Formed
1952
Legal Domicile
CA
Voting Board Members
11
Independent Board Members
10
Employees
2
Volunteers
77

Preparer

Firm
Sonnenberg & Co CPAs
Address
5190 Governor Dr 201, San Diego, CA 92122
Preparer
Leonard C Sonnenberg
Phone
8584575252
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IRS990/OtherExpensesGrp/Desc2Dues and Subscriptions
IRS990/OtherExpensesGrp/Desc3Taxes and Licenses
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IRS990/OtherExpensesGrp/ProgramServicesAmt21078
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IRS990/OtherExpensesGrp/TotalAmt14981
IRS990/OtherExpensesGrp/TotalAmt24689
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IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt018413
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt05500
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IRS990/PaymentsToAffiliatesGrp/TotalAmt00
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IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt08022
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IRS990/PoliticalCampaignActyInd0false
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt018729
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IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0174221
IRS990/ProgSrvcAccomActy3Grp/Desc0Membership Disseminates information of interest to members and conference attendees.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt04029
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt07395
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0143
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0327435
IRS990/PYOtherRevenueAmt04889
IRS990/PYProgramServiceRevenueAmt0463303
IRS990/PYRevenuesLessExpensesAmt06232
IRS990/PYSalariesCompEmpBnftPaidAmt0142063
IRS990/PYTotalExpensesAmt0469498
IRS990/PYTotalRevenueAmt0475730
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IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-21498
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0185963
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0147030
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt03620
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt07395
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt019443
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt010945
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt022219
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt063622
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0122
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0117
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0117
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0121
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0620
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0350434
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0468192
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0381589
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0479009
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0495252
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt02174476
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0122
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0143
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0117
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0121
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0620
IRS990ScheduleA/InvestmentIncomeCYPct00.00030
IRS990ScheduleA/InvestmentIncomePYPct00.00030
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IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0489954
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0517471
IRS990ScheduleA/Total509Grp/TotalAmt02238098
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0354176
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0475730
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0401149
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0490071
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0517592
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02238718
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt01427
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0232913
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0234340
IRS990ScheduleD/ExpensesSubtotalAmt0375674
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-4767
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/RevenueNotReportedAmt0-4767
IRS990ScheduleD/RevenueSubtotalAmt0354176
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01427
IRS990ScheduleD/TotalExpensesPerForm990Amt0375674
IRS990ScheduleD/TotalRevenuePerForm990Amt0354176
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0349409
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0375674
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt034619
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0Europe Including Iceland and Greenland
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0conference
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt02019 Summersim Conference
IRS990ScheduleF/BoycottCountriesInd0false
IRS990ScheduleF/ForeignCorpOwnershipInd0false
IRS990ScheduleF/ForeignPartnershipInd0false
IRS990ScheduleF/InterestInForeignTrustInd0false
IRS990ScheduleF/PassiveForeignInvestmestCoInd0false
IRS990ScheduleF/SubtotalSpentAmt034619
IRS990ScheduleF/TotalSpentAmt034619
IRS990ScheduleF/TransferToForeignCorpInd0false
IRS990/ScheduleJRequiredInd0false

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.$3.77$0.79$2.98$3.24$3.50$0.26
2023Detailed filing. Detailed filing data is available for this year.$4.35$1.12$3.23$3.24$3.82$0.58
2022Detailed filing. Detailed filing data is available for this year.$4.36$0.58$3.78$2.71$3.75$1.04
2021Detailed filing. Detailed filing data is available for this year.$5.19$0.39$4.81$2.39$2.70$0.30
2020Detailed filing. Detailed filing data is available for this year.$5.35$0.31$5.05$3.54$3.76$0.21
2019Detailed filing. Detailed filing data is available for this year.$5.98$0.67$5.31$4.76$4.69$0.06
2018Detailed filing. Detailed filing data is available for this year.$6.08$0.84$5.23$4.01$4.80$0.79
2017Detailed filing. Detailed filing data is available for this year.$5.52$0.63$4.90$4.41$4.74$0.33
2016Detailed filing. Detailed filing data is available for this year.$6.03$0.80$5.23$4.71$4.81$0.11
2015Detailed filing. Detailed filing data is available for this year.$6.75$1.42$5.33$4.92$4.72$0.20
2014Summary only. Only limited summary data is available for this year.$6.94$1.81$5.13$5.13$4.52$0.61
2013Summary only. Only limited summary data is available for this year.$5.89$1.37$4.52$4.82$4.74$0.08
2012Summary only. Only limited summary data is available for this year.$5.72$1.28$4.44$3.97$3.76$0.21
2011Summary only. Only limited summary data is available for this year.$5.05$0.82$4.24$7.74$6.93$0.82