System Dynamics Society Inc

Nonprofit profile at a glance

EIN
222738769
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
San Diego, CA, USA
Phone
9785400411
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Elementary, Secondary Education, K - 12

Official website

Reported finances

Revenue
$732,563
Expenses
$631,309
Assets
$1,783,279
Liabilities
$93,259

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

25 people listed

Executive titles in this filing

  • ALLYSON BEALL KING (PRESIDENT)
  • ASMERET BIER NAUGLE (PRESIDENT-ELECT)
  • J BRADLEY MORRISON (PAST PRESIDENT)
  • REBECCA NILES (EXECUTIVE DIRECTOR)

Highest reported compensation

  • REBECCA NILES (EXECUTIVE DIRECTOR): $119,184 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

System dynamics society, inc. Is devoted to encouraging the development and use of system dynamics and systems thinking around the world. System dynamics is a computer-aided approach to policy analysis and design.

What it reported doing in 2024

System dynamics society, inc. Provided a forum in which researchers, educators, consultants, and practitioners in the corporate and public sectors interact to introduce newcomers to the field, keep abreast of current developments, and build on each other's work. During 2024, approximately 1,401 individuals were served. The agency is primarily supported through conference revenue and investment income.

Operating model

Revenue model
Earned-program. 77% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 98% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing does not identify recipients for some grant dollars and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 66
  • Transparency & Controls: 77
  • Accountability: 90
  • Sustainability: 62
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 67.3%; rating input score 67
  • Program expense ratio: 78.5%; rating input score 79
  • Fundraising efficiency: $5.99 raised per $1 spent on fundraising; rating input score 22; 22nd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 16th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 50%; rating input score 50; 29th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 13.8%; rating input score 68; 68th percentile among comparable filings
  • Total-asset coverage ratio: 2.82; rating input score 74; 74th percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 51; 51st percentile among comparable filings
  • Officer compensation ratio: 18.9%; rating input score 16; 16th percentile among comparable filings

Growth

  • Program expense growth: -0.6% per year; rating input score 0; 16th percentile among comparable filings
  • Revenue growth: 1.4% per year; rating input score 100; 21st percentile among comparable filings
  • Asset growth: 2.7% per year; rating input score 100; 28th percentile among comparable filings

Details

  • Where the money goes: 67.3% of revenue deployed · 78.5% of spending went to programs
  • Governance: 24 of 24 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $496K in reported program spending
  • Leadership: top reported pay $119K · 25 people listed
  • Consistency: 27 of 28 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Transparency & Controls: Grant itemization coverage scored 50/100.
  • High — Financial Efficiency: Fundraising efficiency scored 22/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Transparency & Controls: Foreign grants require schedule f did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 16/100.
  • Review — Sustainability: Liabilities to assets ratio scored 51/100.