Civic Intelligence

The Ss Huebner Foundation for Insurance Education

990 • Fiscal year 2018 • EIN 23-6297325

Jul 01, 2017 to Jun 30, 2018 • Filed on Nov 12, 2018

PO Box 4036Atlanta, GA 30302

(404) 413-7462

Siviq Scores

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

Liabilities / Assets

24th percentile

0.01x

Higher debt load relative to assets than 24% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

44th percentile

0.07x

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

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

80th percentile

24%

Higher net margin than 80% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

39th percentile

$22,909

Higher top officer pay than 39% of similar nonprofits.

Top officer pay equals 19.5% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

65th percentile

6.3%

Faster asset growth than 65% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2018

Revenue Growth

30th percentile

-4.1%

Faster revenue growth than 30% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2018

Assets

Up

$1,244,572

Up $142,958 (+13%) from 2016

Net Assets

Up

$1,236,572

Up $156,208 (+14%) from 2016

Liabilities

Down

$8,000

Down $13,250 (-62%) from 2016

Revenue

Down

$117,457

Down $10,367 (-8.1%) from 2016

Expenses

Up

$89,270

Up $23,335 (+35%) from 2016

Net Income

Down

$28,187

Down $33,702 (-54%) from 2016

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$2.0M$1.5M$1.0M$500K$0Assets 2010: $1,243,718Liabilities 2010: $9,988Net Assets 2010: $1,233,7302010Assets 2011: $1,220,448Liabilities 2011: $13,846Net Assets 2011: $1,206,6022011Assets 2012: $1,181,876Liabilities 2012: $9,300Net Assets 2012: $1,172,5762012Assets 2013: $1,125,931Liabilities 2013: $13,450Net Assets 2013: $1,112,4812013Assets 2014: $1,009,972Liabilities 2014: $13,200Net Assets 2014: $996,7722014Assets 2016: $1,101,614Liabilities 2016: $21,250Net Assets 2016: $1,080,3642016Assets 2018: $1,244,572Liabilities 2018: $8,000Net Assets 2018: $1,236,5722018Assets 2019: $1,290,944Liabilities 2019: $7,500Net Assets 2019: $1,283,4442019Assets 2020: $1,378,201Liabilities 2020: $7,500Net Assets 2020: $1,370,7012020Assets 2021: $1,705,515Liabilities 2021: $6,000Net Assets 2021: $1,699,5152021Assets 2022: $1,497,295Liabilities 2022: $6,000Net Assets 2022: $1,491,2952022Assets 2023: $1,633,064Liabilities 2023: $6,000Net Assets 2023: $1,627,0642023Assets 2024: $1,838,110Liabilities 2024: $6,000Net Assets 2024: $1,832,1102024Assets 2025: $1,910,570Liabilities 2025: $6,000Net Assets 2025: $1,904,5702025

Highlighted filing

2018

Assets$1,244,572
Liabilities$8,000
Net Assets$1,236,572

Operations Trend

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

$300K$200K$100K$0-$100K-$200KRevenue 2010: $227,809Expenses 2010: $243,619Net Income 2010: -$15,8102010Expenses 2011: $235,3362011Expenses 2012: $109,1212012Expenses 2013: $145,7892013Revenue 2014: $37,687Expenses 2014: $172,271Net Income 2014: -$134,5842014Revenue 2016: $127,824Expenses 2016: $65,935Net Income 2016: $61,8892016Revenue 2018: $117,457Expenses 2018: $89,270Net Income 2018: $28,1872018Revenue 2019: $70,282Expenses 2019: $98,738Net Income 2019: -$28,4562019Revenue 2020: $101,912Expenses 2020: $92,711Net Income 2020: $9,2012020Revenue 2021: $116,283Expenses 2021: $90,556Net Income 2021: $25,7272021Revenue 2022: $105,647Expenses 2022: $77,742Net Income 2022: $27,9052022Revenue 2023: $87,450Expenses 2023: $73,270Net Income 2023: $14,1802023Revenue 2024: $103,341Expenses 2024: $76,624Net Income 2024: $26,7172024Revenue 2025: $162,289Expenses 2025: $89,829Net Income 2025: $72,4602025

Highlighted filing

2018

Revenue$117,457
Expenses$89,270
Net Income$28,187
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Nov 12, 2018
Return Version
2017v2.3
Gross Receipts
$117,457
Mission and Program Overview

Mission

Collegiate risk management and insurance educators. The foundation does this by supporting the doctoral program in risk and insurance and georgia state university.

The s.s. Huebner foundation for insurance education exists to strengthen the next generation of collegiate risk management and insurance educators. The foundation does this by supporting the doctoral program in risk and insurance and georgia state university.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,120,011$1,152,976▲ $32,965
Cash and Non-Interest-Bearing Accounts$29,631$91,596▲ $61,965
Total Assets$1,149,642$1,244,572▲ $94,930
Liabilities
Accounts Payable and Accrued Expenses$10,325$8,000▼ $2,325
Total Liabilities$10,325$8,000▼ $2,325
Net Assets / Fund Balance
Unrestricted Net Assets-$1,236,572-
Total Net Assets Fund Balance$1,139,317$1,236,572▲ $97,255
Total Liabilities and Net Assets / Fund Balance$1,149,642$1,244,572▲ $94,930
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Stephen S ShoreExecutive DirectorPT$22,909$22,909

Board Members and Trustees

NameTitle
C Robert HenriksonTrustee Chair
Donna KinnardTrustee
James MooreTrustee
Jeff KatzTrustee
Michelle MoloneyTrustee
Ralph ArnoldTrustee
Richard PhillipsTrustee
Tom HardyTrustee
William RabelTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$93,560
Program Service Revenue
$0
Investment Income
$23,897
Other Revenue
$0
All Other Contributions
$93,560
Change in Net Assets
$28,187

Audited Revenue Reconciliation

Revenue per Audited Statements
$117,457
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$69,068
Total Revenue per Audited Statements
$186,525
Total Revenue per Form 990
$117,457
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$56,430
Salaries, Compensation, and Employee Benefits$32,840
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$42,418--$42,418
Current Officers, Directors, Trustees, and Key Employees$17,182$5,727-$22,909
Fees for Services Accounting-$8,000-$8,000
Payroll Taxes$4,446$1,482-$5,928
Other Expenses$2,338$1,893-$4,231
Comp Disqual Persons$3,002$1,001-$4,003
Insurance-$1,781-$1,781
Total Functional Expenses$69,386$19,884$0$89,270

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$89,270
Total Expenses per Audited Statements$89,270
Total Expenses per Form 990$89,270
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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 for the foundation is prepared by its independent public accountant who then forwards the return to the foundation's executive director, who reviews and authorizes for filing. Additionally, a copy of the form 990 is provided to the borad prior to filing.

Form 990, Part VI, Section C, Line 19

The foundation makes it governing documents, form 990 and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
The Ss Huebner Foundation for
EIN
23-6297325
Phone
4044137462
Address
PO BOX 4036, ATLANTA, GA 30302

Signing Officer

Name
Stephen H Shore
Title
Executive Director
Phone
4044137462
Signed
2018-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Stephen H Shore
Formed
1956
Legal Domicile
Ga
Voting Board Members
10
Independent Board Members
9
Employees
0
Volunteers
0

Preparer

Firm
Geeslin Group LLC
Address
200 WESTPARK DRIVE STE 240, PEACHTREE CITY, GA 30269
Preparer
Dale K Geeslin CPA
Phone
7704870001
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Doctoral colloquium support: program service expenses 40,198. Management and general expenses 0. Fundraising expenses 0. Total expenses 40,198. Risk institute support: program service expenses 2,220. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,220.

Financial Statement Notes

PART X, LINE 2:

The organization is exempt from income taxes under internal revenue code section 501(c)(3). Accordingly, no provision for income taxes is required. The organization believes that it has appropriate support for any tax positions taken, and as such does not have any uncertain tax positions that are material to the financial statements or any tax years still open to taxing authorities.

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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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IRS990/MissionDesc0THE S.S. HUEBNER FOUNDATION FOR INSURANCE EDUCATION EXISTS TO STRENGTHEN THE NEXT GENERATION OF COLLEGIATE RISK MANAGEMENT AND INSURANCE EDUCATORS. THE FOUNDATION DOES THIS BY SUPPORTING THE DOCTORAL PROGRAM IN RISK AND INSURANCE AT GEORGIA STATE UNIVERSITY.
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IRS990/ProgSrvcAccomActy2Grp/Desc0S.S. HUEBNER FOUNDATION DOCTORAL COLLOQUIUM - THE HUEBNER DOCTORAL COLLOQUIUM PROVIDES OUTSTANDING PH.D. CANDIDIATES INTERESTED IN RESEARCH TOPICS RELATED TO RISK AND UNCERTAINTY WHO WANT TO PURSUE A CAREER IN ACADEMICS THE OPPORTUNITY TO DISCUSS THEIR DISSERTATION RESEARCH WITH OTHER DOCTORAL STUDENTS AND LEADING ACADEMICS. THE COLLOQUIUM SUPPORTS COMMUNITY-BUILDING BY CONNECTING BEGINNING AND ADVANCED RESEARCHERS. FURTHER, STUDENTS INVITED TO ATTEND RECEIVE A CERTIFICATE ACKNOWLEDGING THEIR PARTICIPATION IN THE INVITATION-ONLY EVENT.ALL TOPICS WITHIN THE BROAD FIELD OF THE ECONOMICS RISK WILL BE CONSIDERED INCLUDING INSURANCE MARKETS, HEALTH INSURANCE, RISK PERCEPTION, DECISION-MAKING UNDER UNCERTAINTY, RISK AND PUBLIC-POLICY, CORPORATE RISK MANAGEMENT, THE ECONOMICS OF CONTRACTING UNDER UNCERTAINTY, ETC. THE PARTICIPATING ACADEMICS INCLUDE EDITORS AND ASSOCIATE EDITORS OF LEADING ACADEMIC JOURNALS, PROMINENT RESEARCHERS, AND WELL-REGARDED FORMER HUEBNER FELLOWS.ALL DOCTORAL STUDENTS WHO HAVE NOT DEFENDED THEIR FINAL THESIS BEFORE THE ANNUAL MEETING ARE ELIGIBLE TO SUBMIT A PROPOSAL TO PARTICIPATE. STUDENTS AT THE LATER STAGES OF THEIR PH.D. PROGRAM ARE ENCOURAGED TO SUBMIT THEIR WORK, EITHER AS FULL PAPERS OR AS EXTENDED ABSTRACTS. STUDENTS INVITED TO PARTICIPATE MAY APPLY FOR A STUDENT TRAVEL GRANT THAT WE MAKE AVAILABLE TO TRAVEL TO COLLOQUIUM.
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IRS990/ProgSrvcAccomActy3Grp/Desc0CEAR-HUEBNER SUMMER RISK INSTUTUTE - THE CEAR/HEUBNER SUMMER RISK INSTITUTE EXPOSES PH.D. STUDENTS AND INETRESTED FACULTY IN RISK AND UNCERTAINTY TO RELEVANT CUTTING-EDGE MODELS, TOOLS, AND THEROY. OUR AUDIENCE IS PRIMARILY COMPRISED OF FACULTY AND PH.D. STUDENTS INTERESTED IN THE ECONOMICS OF THE RISK WHO ARE LOCATED AT COLLEGES AND UNIVERSITIES THAT DO NOT HAVE ACCESS TO SPECIALIZED SEMINARS AND COURSES IN THESE AREAS. LECTURES ARE CONDUCTED BY LEADING SCHOLARS IN TEH FIELDS OF RISK AND UNCERTAINTY LOCATED AT GEORGIA STATE UNIVERSITY AND ELSEWHERE.
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IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-20036
IRS990/PYSalariesCompEmpBnftPaidAmt019823
IRS990/PYTotalExpensesAmt081362
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt061326
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt028187
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt018500
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IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt017824
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt016297
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt0-1081
IRS990ScheduleA/OtherIncome509Grp/TotalAmt077663
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
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IRS990ScheduleA/PublicSupportTotal509Amt0301428
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IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt040600
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IRS990ScheduleD/FootnoteTextInd0X
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IRS990ScheduleD/RevenueNotReportedAmt069068
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS EXEMPT FROM INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3). ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS REQUIRED. THE ORGANIZATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS OR ANY TAX YEARS STILL OPEN TO TAXING AUTHORITIES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt089270
IRS990ScheduleD/TotalRevenuePerForm990Amt0117457
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0186525
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt089270
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FOUNDATION MAKES IT GOVERNING DOCUMENTS, FORM 990 AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DOCTORAL COLLOQUIUM SUPPORT: PROGRAM SERVICE EXPENSES 40,198. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 40,198. RISK INSTITUTE SUPPORT: PROGRAM SERVICE EXPENSES 2,220. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,220.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART IX, LINE 11G
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IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
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IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalAssetsGrp/EOYAmt01244572
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt093560
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt069386
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IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesEOYAmt08000
IRS990/TotalLiabilitiesGrp/BOYAmt010325
IRS990/TotalLiabilitiesGrp/EOYAmt08000
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01139317
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IRS990/TotalReportableCompFromOrgAmt022909
IRS990/TotalRevenueGrp/ExclusionAmt023897
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IRS990/TotalVolunteersCnt00
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IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
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IRS990/UnrestrictedNetAssetsGrp/EOYAmt01236572
IRS990/UponRequestInd0X
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IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0STEPHEN H SHORE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum04044137462
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE SS HUEBNER FOUNDATION FOR
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0INSURANCE EDUCATION
ReturnHeader/Filer/BusinessNameControlTxt0SSHU
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ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt076.216.66.17
ReturnHeader/FilingSecurityInformation/IPDt02018-11-12
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ES
ReturnHeader/FilingSecurityInformation/IPTm009:43:21
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0273022585
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GEESLIN GROUP LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0200 WESTPARK DRIVE STE 240
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PEACHTREE CITY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd030269
ReturnHeader/PreparerPersonGrp/PhoneNum07704870001
ReturnHeader/PreparerPersonGrp/PreparationDt02018-11-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DALE K GEESLIN CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02018-11-15T09:42:33-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-07-01
ReturnHeader/TaxPeriodEndDt02018-06-30
ReturnHeader/TaxYr02017

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.91$0.01$1.90$0.16$0.09$0.07
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.84$0.01$1.83$0.10$0.08$0.03
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.63$0.01$1.63$0.09$0.07$0.01
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.50$0.01$1.49$0.11$0.08$0.03
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.71$0.01$1.70$0.12$0.09$0.03
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.38$0.01$1.37$0.10$0.09$0.01
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.29$0.01$1.28$0.07$0.10$0.03
2018Detailed filing. Detailed filing data is available for this year.$1.24$0.01$1.24$0.12$0.09$0.03
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.10$0.02$1.08$0.13$0.07$0.06
2014Detailed filing. Detailed filing data is available for this year.$1.01$0.01$1.00$0.04$0.17$0.13
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.13$0.01$1.11$0.15
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.18$0.01$1.17$0.11
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.22$0.01$1.21$0.24
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.24$0.01$1.23$0.23$0.24$0.02