Civic Intelligence

Churchville Chili Education Assn

990 • Fiscal year 2014 • EIN 22-2303308

Sep 01, 2013 to Aug 31, 2014 • Filed on Oct 17, 2014

PO Box 33814514-0338

(585) 293-9410

Siviq Scores

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

Liabilities / Assets

52nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2014 filings • 501(c)5 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

53rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2014 filings • 501(c)5 • <$500k nonprofits • Source year 2014

Net Margin

48th percentile

2.4%

Higher net margin than 48% of similar nonprofits.

2014 filings • 501(c)5 • <$500k nonprofits • Source year 2014

Top Officer Pay

43rd percentile

$0

Higher top officer pay than 43% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2014 filings • 501(c)5 • <$500k nonprofits • Source year 2014

Asset Growth

55th percentile

3.9%

Faster asset growth than 55% of similar nonprofits.

2014 filings • 501(c)5 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

44th percentile

-0.6%

Faster revenue growth than 44% of similar nonprofits.

2014 filings • 501(c)5 • <$500k nonprofits • Annualized from 2012 to 2014

Assets

Up

$157,721

Up $5,848 (+3.9%) from 2013

Net Assets

Up

$157,721

Up $5,848 (+3.9%) from 2013

Liabilities

Flat

$0

Flat from 2013

Revenue

$241,212

No earlier filing loaded for comparison.

Expenses

Down

$235,364

Down $1,524 (-0.6%) from 2013

Net Income

$5,848

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.

$300K$200K$100K$0Assets 2011: $129,102Liabilities 2011: $0Net Assets 2011: $129,1022011Assets 2012: $142,014Liabilities 2012: $0Net Assets 2012: $142,0142012Assets 2013: $151,873Liabilities 2013: $0Net Assets 2013: $151,8732013Assets 2014: $157,721Liabilities 2014: $0Net Assets 2014: $157,7212014Assets 2015: $168,995Liabilities 2015: $0Net Assets 2015: $168,9952015Assets 2016: $186,171Liabilities 2016: $0Net Assets 2016: $186,1712016Assets 2017: $192,520Liabilities 2017: $0Net Assets 2017: $192,5202017Assets 2018: $218,728Liabilities 2018: $0Net Assets 2018: $218,7282018Assets 2019: $202,242Liabilities 2019: $0Net Assets 2019: $202,2422019Assets 2020: $204,486Liabilities 2020: $0Net Assets 2020: $204,4862020Assets 2021: $173,858Liabilities 2021: $0Net Assets 2021: $173,8582021Assets 2022: $168,576Liabilities 2022: $2,574Net Assets 2022: $166,0022022Assets 2023: $173,486Liabilities 2023: $0Net Assets 2023: $173,4862023Assets 2024: $160,967Liabilities 2024: $0Net Assets 2024: $160,9672024

Highlighted filing

2014

Assets$157,721
Liabilities$0
Net Assets$157,721

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2011: $244,1222011Revenue 2012: $244,317Expenses 2012: $231,405Net Income 2012: $12,9122012Expenses 2013: $236,8882013Revenue 2014: $241,212Expenses 2014: $235,364Net Income 2014: $5,8482014Revenue 2015: $260,172Expenses 2015: $248,898Net Income 2015: $11,2742015Revenue 2016: $235,750Expenses 2016: $218,574Net Income 2016: $17,1762016Revenue 2017: $254,051Expenses 2017: $247,702Net Income 2017: $6,3492017Revenue 2018: $256,287Expenses 2018: $230,079Net Income 2018: $26,2082018Revenue 2019: $244,247Expenses 2019: $263,595Net Income 2019: -$19,3482019Revenue 2020: $259,783Expenses 2020: $254,155Net Income 2020: $5,6282020Revenue 2021: $223,663Expenses 2021: $246,948Net Income 2021: -$23,2852021Revenue 2022: $248,440Expenses 2022: $256,195Net Income 2022: -$7,7552022Revenue 2023: $265,520Expenses 2023: $258,036Net Income 2023: $7,4842023Revenue 2024: $269,073Expenses 2024: $271,039Net Income 2024: -$1,9662024

Highlighted filing

2014

Revenue$241,212
Expenses$235,364
Net Income$5,848
Jump To
Filing Snapshot
Filing Period
Sep 1, 2013 to Aug 31, 2014
Signed
Oct 17, 2014
Return Version
2013v3.1
Gross Receipts
$241,212
Mission and Program Overview

Mission

Represent churchville-chili education association members in negotiations for salary and working conditions within the churchville-chili central school district

Represent Churchville-Chili Education Association members in negotiations for salary and working conditions within the Churchville-Chili Central School District.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$109,284$110,192▲ $908
Cash and Non-Interest-Bearing Accounts$42,589$47,529▲ $4,940
Total Assets$151,873$157,721▲ $5,848
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$151,873$157,721▲ $5,848
Total Net Assets Fund Balance$151,873$157,721▲ $5,848
Total Liabilities and Net Assets / Fund Balance$151,873$157,721▲ $5,848
Compensation and Service Providers

Board Members and Trustees

NameTitle
Kathy OcchioniPresident
Anne EdelmanSecretary
Lisa CarusoTreasurer
Joseph PencilleVice-Pres
Mary Kay MaslankaVice-Pres.
Revenue and Support

Revenue Composition

Contributions and Grants
$240,820
Program Service Revenue
$0
Investment Income
$392
Other Revenue
$0
All Other Contributions
$1,336
Change in Net Assets
$5,848
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$223,534
Salaries, Compensation, and Employee Benefits$11,830
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates$195,616$0$0$195,616
Current Officers, Directors, Trustees, and Key Employees$11,830$0$0$11,830
Occupancy$9,600$0$0$9,600
All Other Expenses$7,584$0$0$7,584
Office Expenses$0$2,521-$2,521
Other Expenses$2,167$0$0$2,167
Fees for Services Accounting$0$750$0$750
Insurance$0$403$0$403
Total Functional Expenses$231,690$3,674$0$235,364
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
In-house lobbying only
Yes
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
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
No
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
Filing and Contact Details

Filer

EIN
22-2303308
Phone
5852939410

Signing Officer

Name
Kathy Occhioni
Title
President
Phone
5852939410
Signed
2014-10-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kathy Occhioni
Formed
1970
Legal Domicile
Ny
Voting Board Members
32
Independent Board Members
32
Employees
0
Volunteers
0

Preparer

Preparer
David G Young CPA
Phone
5854270210
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

The 990 is reviewed by the President and Treasurer

Pt VI, Line 11B

before filing. It is then made available to the

Pt VI, Line 11B

entire governing board.

Pt VI, Line 6

The organization has members.

Pt VI, Line 7A

The governing board is elected by all dues paying

Pt VI, Line 7A

members.

Pt VI, Line 1A

All meetings are open to all members. All members may

Pt VI, Line 1A

express their opinions, but the governing board makes

Pt VI, Line 1A

the final decisions. Changes to the By-Laws

Pt VI, Line 1A

requires approval of the entire membership.

Pt VI, Line 12C

In keeping with the organization's conflict of

Pt VI, Line 12C

interest policy, governing board members will

Pt VI, Line 12C

disclose any conflict and abstain from voting.

Pt VI, Line 15B

Officers and directors receive a stipend of less

Pt VI, Line 15B

than $600 each.

Pt VI, Line 19

The forms are made available to anyone who requests

Pt VI, Line 19

them. Requests should be made to the President or

Pt VI, Line 19

Treasurer

Form 990EZ, Part I, Line 16

Negotiations executive council membership meetings arbitration e-mail/web support misc.

Form 990EZ, Part II, Line 24

INVESTMENTS

Form 990, Part IX, Line 24F

Awards/donations 635. 635. 0. 0. Teacher recognition 3949. 3949. 0. 0. Presidential release 2500. 2500. 0. 0. Substitute teachers 500. 500. 0. 0.

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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The 990 is reviewed by the President and Treasurer
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1before filing. It is then made available to the
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2entire governing board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The organization has members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The governing board is elected by all dues paying
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6All meetings are open to all members. All members may
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7express their opinions, but the governing board makes
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8the final decisions. Changes to the By-Laws
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9requires approval of the entire membership.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10In keeping with the organization's conflict of
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11interest policy, governing board members will
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12disclose any conflict and abstain from voting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13Officers and directors receive a stipend of less
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14than $600 each.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15The forms are made available to anyone who requests
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16them. Requests should be made to the President or
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17Treasurer
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt18NEGOTIATIONS EXECUTIVE COUNCIL MEMBERSHIP MEETINGS ARBITRATION E-MAIL/WEB SUPPORT MISC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt19INVESTMENTS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt20AWARDS/DONATIONS 635. 635. 0. 0. TEACHER RECOGNITION 3949. 3949. 0. 0. PRESIDENTIAL RELEASE 2500. 2500. 0. 0. SUBSTITUTE TEACHERS 500. 500. 0. 0.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Pt VI, Line 15b
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc17Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc18Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc19Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc20Form 990, Part IX, Line 24f
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ReturnHeader/BuildTS02015-11-30 17:44:51Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0KATHY OCCHIONI
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05852939410
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-10-17
ReturnHeader/Filer/BusinessName/BusinessNameLine10Churchville Chili Education Assn
ReturnHeader/Filer/BusinessNameControlTxt0CHUR
ReturnHeader/Filer/EIN0222303308
ReturnHeader/Filer/PhoneNum05852939410
ReturnHeader/Filer/USAddress/AddressLine10PO Box 338
ReturnHeader/Filer/USAddress/City0North Chili
ReturnHeader/Filer/USAddress/State0NY
ReturnHeader/Filer/USAddress/ZIPCode0145140338
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10Young and Company CPAs LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine101425 Jefferson Road
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0Rochester
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode014623
ReturnHeader/PreparerPersonGrp/PhoneNum05854270210
ReturnHeader/PreparerPersonGrp/PreparationDt02014-11-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID G YOUNG CPA
ReturnHeader/ReturnTs02014-11-17T10:58:42-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-09-01
ReturnHeader/TaxPeriodEndDt02014-08-31
ReturnHeader/TaxYr02013

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.61$0.00$1.61$2.69$2.71$0.02
2023Detailed filing. Detailed filing data is available for this year.$1.73$0.00$1.73$2.66$2.58$0.07
2022Detailed filing. Detailed filing data is available for this year.$1.69$0.03$1.66$2.48$2.56$0.08
2021Detailed filing. Detailed filing data is available for this year.$1.74$0.00$1.74$2.24$2.47$0.23
2020Detailed filing. Detailed filing data is available for this year.$2.04$0.00$2.04$2.60$2.54$0.06
2019Detailed filing. Detailed filing data is available for this year.$2.02$0.00$2.02$2.44$2.64$0.19
2018Detailed filing. Detailed filing data is available for this year.$2.19$0.00$2.19$2.56$2.30$0.26
2017Detailed filing. Detailed filing data is available for this year.$1.93$0.00$1.93$2.54$2.48$0.06
2016Detailed filing. Detailed filing data is available for this year.$1.86$0.00$1.86$2.36$2.19$0.17
2015Detailed filing. Detailed filing data is available for this year.$1.69$0.00$1.69$2.60$2.49$0.11
2014Detailed filing. Detailed filing data is available for this year.$1.58$0.00$1.58$2.41$2.35$0.06
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.52$0.00$1.52$2.37
2012Summary only. Only limited summary data is available for this year.$1.42$0.00$1.42$2.44$2.31$0.13
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.29$0.00$1.29$2.44