Simulation Councils INC EIN 95-6059107 Form 990 (PDF) Claim this org

Simulation Councils INC FY2024 filing

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Promotes understanding and use of computer modeling, simulation, and related fields. For fiscal year 2024 it reported $324K in revenue, $350K in expenses, and $298K in net assets.Pt I

Founded
1952
Type
Public charity (501(c)(3)) · Science & Technology
Location
San Diego, CA
Website
scs.org
Filings
5 on file (2020–2024)
Revenue
$324KFY2024
Expenses
$350K
Net assets
$298K
People
9
Filings
5
Updates
0
More identity details & actions ⌄
EIN  95-6059107 Public charity (501(c)(3)) San Diego, CA Founded 1952
Form 990 (PDF)
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Size
$100K–1M
What they do
Promotes understanding and use of computer modeling, simulation, and related fields.
Leadership
Oletha Darensburg · Executive Director/Secretary
Money in and out
$324K revenue, $350K expenses
Bottom line
57% program efficiency
Where the money goes · FY2024
Total revenue
$324K
Pt VIII · Ln 12
Total expenses
$350K
Pt IX · Ln 25
Net assets
$298K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): −$26K
Where spending went · Part IX cols B–D
Program services $0.57 Management & general $0.43
Program efficiency
57%
of spending reaches programs
Operating runway
6.8mo
months of highly liquid reserves at operating expense rate
Surplus margin
-8%
revenue over expenses, this year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Revenue
$324K
FY2024+0.1%
Expenses
$350K
FY2024▼ -8%
Total assets
$377K
FY2024▼ -13%
Total liabilities
$79K
FY2024▼ -29%
Total revenue
$324K
Pt VIII · Ln 12
Total expenses
$350K
Pt IX · Ln 25
Net assets
$298K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19−$26K
Total assetsPt X · Ln 16$377K
Program-expense ratioPt IX · col B57%
Voting members of governing bodyPt I · Ln 310
Independent voting membersPt I · Ln 49

Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CSimulation Councils INC
EINHdr · item D95-6059107
Principal addressHdr · item CSan Diego, CA
WebsiteHdr · item Jscs.org
Year of formationHdr · item L1952
State of legal domicileHdr · item MCA
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFScience & Technology (U41C)
Ruling yearIRS BMFOct 1959

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a10
Independent voting membersPt VI · Ln 1b9
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14No
CEO/top-official compensation independently reviewedPt VI · Ln 15aYes
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
Executive Director/Secretary
$0Pt VII · Sec A
Director at Large
$0Pt VII · Sec A
Director at Large
$0Pt VII · Sec A
Director at Large
$0Pt VII · Sec A
Director at Large
$0Pt VII · Sec A
Director at Large
$0Pt VII · Sec A
Director at Large
$0Pt VII · Sec A
$0Pt VII · Sec A

Oletha Darensburg’s $95K as Executive Director/Secretary is at the 65th percentile of top reported officer pay among 310 $100K–1M science & technology nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Oletha Darensburg$95,000$100,000$100,000$99,999$99,999

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Mission & Programs · Part III

Where the work happens

3 program services account for $200K of program spending, described in the organization's own filed words · FY2023.
01

Conferences Organizes national and intermational conferences to promote a sharing of information in the utilization of modeling simulation and related fields.

$121Kprogram expense
02

Journals Publishes two journals Simulation Transactions of The Society for Modeling and Simulation International Simulation and the Journal of Defense Modeling and Simulation JDMS. Journals are sent to members and subscribing libraries.

$74Kprogram expense
03

Membership Disseminates information of interest to members and conference attendees.

$5Kprogram expense

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Statement of Revenue

Part VIII
Program service revenue$317K · 98%
Other revenue$8K · 2%
Program service revenue98%$317K
Other revenue2%$8K
Investment income$26
Total revenueLn 12$324K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.57 Management & general $0.43
Program services57%$200K
Management & general43%$150K
Total functional expensesLn 25$350K

Balance Sheet

Part X · end of year
CashLn 1$177K
Total assetsLn 16$377K
Total liabilitiesLn 26$79K
Total net assetsLn 32$298K
Months of cash on handcomputed6.1

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $200K · Operating expenses/yr $350K
6.8 months
Where the money goes
Program services
Program services $200K · Total expenses $350K
57%
Management & General
Management & general $150K · Total expenses $350K
43%
Fundraising
Fundraising $0 · Total expenses $350K
0%
Cost to raise $1
Fundraising expense (3-yr avg) $0 · Solicited contributions (3-yr avg) $0
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $0 · Total revenue $324K
0%
Government reliance
Government grants — · Total revenue $324K
Earned-income share
Program service revenue $317K · Total revenue $324K
98%
Investment reliance
Investment income $26 · Total revenue $324K
<0.01%
Program self-sufficiency
Program service revenue $317K · Total expenses $350K
90%
Growth & trend
Revenue growth (YoY)
This year $324K · Prior year $324K
+0.1%
Revenue CAGR
FY2019 $354K · FY2023 $324K
-2%
Net-asset trend (YoY)
End of year $298K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $324K · Expenses $350K
-8%
Liabilities-to-Assets
Total liabilities — · Total assets $377K
Net-asset ratio
Net assets $298K · Total assets $377K
79%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $23K · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $377K
6%
People & payroll
Highest Reported Total Compensation
Individual Oletha Darensburg · Reported title Executive Director/Secretary · Highest reported compensation $0 · Total expenses $350K
0%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $191K · Total expenses $350K
55%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 57%
Overhead ratio 43%
Revenue growth 0.1%
Investment management fee ratio 0%
Legal fee ratio 0%
Accounting fee ratio 1%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2024$324K revenue · viewing · ⤓ 990 PDF
FY2023$324K revenue · ⤓ 990 PDF
FY2022$271K revenue · ⤓ 990 PDF
FY2021$239K revenue · ⤓ 990 PDF
FY2020$354K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
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