Civic Intelligence

Solon Education Association

990 • Fiscal year 2018 • EIN 23-7084943

Jul 01, 2017 to Jun 30, 2018 • Filed on Jan 31, 2019

6800 Som Center RoadSolon, OH 44139

(440) 349-7757

Siviq Scores

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

Liabilities / Assets

34th percentile

0.00x

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

2018 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

34th percentile

0.00x

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

2018 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2018

Net Margin

81st percentile

18%

Higher net margin than 81% of similar nonprofits.

2018 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

44th percentile

$7,200

Higher top officer pay than 44% of similar nonprofits.

Top officer pay equals 8.6% of source-year revenue.

2018 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2018

Asset Growth

54th percentile

3.6%

Faster asset growth than 54% of similar nonprofits.

2018 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

99th percentile

100%

Faster revenue growth than 99% of similar nonprofits.

2018 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Up

$564,929

Up $19,520 (+3.6%) from 2017

Net Assets

Up

$564,929

Up $19,520 (+3.6%) from 2017

Liabilities

Flat

$0

Flat from 2017

Revenue

Up

$84,144

Up $42,147 (+100%) from 2017

Expenses

Up

$68,677

Up $7,159 (+12%) from 2017

Net Income

Up

$15,467

Up $34,988 (+179%) from 2017

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2016: $534,244Liabilities 2016: $0Net Assets 2016: $534,2442016Assets 2017: $545,409Liabilities 2017: $0Net Assets 2017: $545,4092017Assets 2018: $564,929Liabilities 2018: $0Net Assets 2018: $564,9292018Assets 2019: $616,457Liabilities 2019: $0Net Assets 2019: $616,4572019Assets 2020: $623,404Liabilities 2020: $0Net Assets 2020: $623,4042020Assets 2021: $703,729Liabilities 2021: $0Net Assets 2021: $703,7292021Assets 2022: $656,297Liabilities 2022: $0Net Assets 2022: $656,2972022Assets 2023: $686,091Liabilities 2023: $0Net Assets 2023: $686,0912023Assets 2024: $772,138Liabilities 2024: $0Net Assets 2024: $772,1382024Assets 2025: $830,615Liabilities 2025: $0Net Assets 2025: $830,6152025

Highlighted filing

2018

Assets$564,929
Liabilities$0
Net Assets$564,929

Operations Trend

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

$150K$100K$50K$0-$50KRevenue 2016: $71,167Expenses 2016: $57,744Net Income 2016: $13,4232016Revenue 2017: $41,997Expenses 2017: $61,518Net Income 2017: -$19,5212017Revenue 2018: $84,144Expenses 2018: $68,677Net Income 2018: $15,4672018Revenue 2019: $88,634Expenses 2019: $58,295Net Income 2019: $30,3392019Revenue 2020: $93,370Expenses 2020: $63,608Net Income 2020: $29,7622020Revenue 2021: $89,419Expenses 2021: $90,884Net Income 2021: -$1,4652021Revenue 2022: $121,659Expenses 2022: $88,192Net Income 2022: $33,4672022Revenue 2023: $108,619Expenses 2023: $76,656Net Income 2023: $31,9632023Revenue 2024: $85,198Expenses 2024: $78,285Net Income 2024: $6,9132024Revenue 2025: $137,655Expenses 2025: $106,678Net Income 2025: $30,9772025

Highlighted filing

2018

Revenue$84,144
Expenses$68,677
Net Income$15,467
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Jan 31, 2019
Return Version
2017v2.3
Gross Receipts
$160,198
Mission and Program Overview

Mission

To work for the welfare of school children, the advancement of education, and the improvement of the instructional opportunities for all; to promote within the teaching group the highest professional practices; to encourage higher qualifications for entrance into the teaching profession; to negotiate teacher compensation and benefits; to cooperate with parent/teacher associations and other civic bodies having educational objectives; to encourage teachers to exercise their rights as citizens.

A teacher's union representing the teachers of the solon, ohio school district formed to advance the quality of education provided to students and the teaching methods utilized by its members; to negotiate and collectively bargain employment contracts, and to award a college scholarship annually to a graduating high school senior who aspires to become a teacher.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$545,409$564,929▲ $19,520
Investments in Publicly Traded Securities$482,015$524,487▲ $42,472
Cash and Non-Interest-Bearing Accounts$22,780$25,972▲ $3,192
Savings and Temporary Cash Investments$40,614$14,470▼ $26,144
Land, Buildings, and Equipment, Net$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$545,409$564,929▲ $19,520
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$545,409$564,929▲ $19,520
Total Liabilities and Net Assets / Fund Balance$545,409$564,929▲ $19,520

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$884-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
David W SheppardPresidentPT$7,200$7,200
E Russell CarnesVice President-$4,700$4,700
Tanya PerezTreasurer-$4,000$4,000
Suzanne RohrerSecretary-$2,290$2,290
Jennifer ThompsonTrustee-$725$725
Stephanie BettingerTrustee-$425$425
Deborah CorbetsTrustee-$150$150
Revenue and Support

Revenue Composition

Contributions and Grants
$65,040
Program Service Revenue
$0
Investment Income
$19,104
Other Revenue
$0
Change in Net Assets
$15,467
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$38,187
Salaries, Compensation, and Employee Benefits$19,490
Grants and Similar Amounts Paid$11,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees-$19,490-$19,490
Fees for Services Other-$15,040-$15,040
Grants to Domestic Orgs$10,000--$10,000
Fees for Services Legal-$8,760-$8,760
Fees for Service Investment Mgmnt Fees-$5,163-$5,163
Fees for Services Accounting-$3,970-$3,970
Insurance-$1,204-$1,204
Grants to Domestic Individuals$1,000--$1,000
Other Expenses-$500-$500
All Other Expenses-$223-$223
Office Expenses-$182-$182
Total Functional Expenses$11,000$57,677$0$68,677
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Committee for Solon SchoolsMoreland Hills, OH527FINANCIAL SUPPORT TO POLITICAL ACTION COMMITTEE FOR THE PASSAGE OF ISSUE 8: CITY OF SOLON OPERATING LEVY$10,000
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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
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 A, Line 6

The organization has dues-paying members

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

The members vote for those who serve on the governing body

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

The president and treasurer are empowered by the board to review and file form 990. Members may review a copy upon request.

Form 990, Part VI, Section C, Line 19

UPON REQUEST

FORM 990, PART VI, SECTION C, LINE 17:

The state of ohio requires the filing of an "employee organization annual report" that includes information reported on form 990 but does not require a copy of the return. The ohio annual report was timely filed.

Filing and Contact Details

Filer

Filer Name
Solon Education Association
EIN
23-7084943
Phone
4403497757
Address
6800 SOM CENTER ROAD, SOLON, OH 44139

Signing Officer

Name
Tanya Perez
Title
Treasurer
Phone
4403496215
Signed
2019-01-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tanya Perez
Formed
1982
Legal Domicile
Oh
Voting Board Members
35
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Firm
Cbiz Mhm LLC
Address
6050 OAK TREE BLVD S SUITE 500, CLEVELAND, OH 44131
Preparer
Dennis Linden
Phone
2164479000
Supplemental Narrative

Additional Explanations

FORM 990, PART IV, LINE 5: SUPPLEMENTAL INFORMATION

Per section 6033(e), revenue procedure 98-19 does not apply to labor organizations. Question 5 is therefore answered no and schedule c is not required.

Form 990, Part IX, Line 11G

Services by 21 different board members: program service expenses 0. Management and general expenses 15,040. Fundraising expenses 0. Total expenses 15,040.

FORM 990, PART IX, LINE 11G: OTHER FEES FOR SERVICES

Payments ranging from $245 to $6,700 were made to 21 different individual members serving as building representatives, contract negotiators, and committee chairpersons.

Raw XML Appendix345 raw XML fields

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/Form990PartVIISectionAGrp/TitleTxt3PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt5SECRETARY
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IRS990/MissionDesc0TO WORK FOR THE WELFARE OF SCHOOL CHILDREN, THE ADVANCEMENT OF EDUCATION, AND THE IMPROVEMENT OF THE INSTRUCTIONAL OPPORTUNITIES FOR ALL; TO PROMOTE WITHIN THE TEACHING GROUP THE HIGHEST PROFESSIONAL PRACTICES; TO ENCOURAGE HIGHER QUALIFICATIONS FOR ENTRANCE INTO THE TEACHING PROFESSION; TO NEGOTIATE TEACHER COMPENSATION AND BENEFITS; TO COOPERATE WITH PARENT/TEACHER ASSOCIATIONS AND OTHER CIVIC BODIES HAVING EDUCATIONAL OBJECTIVES; TO ENCOURAGE TEACHERS TO EXERCISE THEIR RIGHTS AS CITIZENS.
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IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0FINANCIAL SUPPORT TO POLITICAL ACTION COMMITTEE FOR THE PASSAGE OF ISSUE 8: CITY OF SOLON OPERATING LEVY
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0COMMITTEE FOR SOLON SCHOOLS
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0180 ASPENWOOD DRIVE
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IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0OH
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IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PER SECTION 6033(E), REVENUE PROCEDURE 98-19 DOES NOT APPLY TO LABOR ORGANIZATIONS. QUESTION 5 IS THEREFORE ANSWERED NO AND SCHEDULE C IS NOT REQUIRED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS DUES-PAYING MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE MEMBERS VOTE FOR THOSE WHO SERVE ON THE GOVERNING BODY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE PRESIDENT AND TREASURER ARE EMPOWERED BY THE BOARD TO REVIEW AND FILE FORM 990. MEMBERS MAY REVIEW A COPY UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE STATE OF OHIO REQUIRES THE FILING OF AN "EMPLOYEE ORGANIZATION ANNUAL REPORT" THAT INCLUDES INFORMATION REPORTED ON FORM 990 BUT DOES NOT REQUIRE A COPY OF THE RETURN. THE OHIO ANNUAL REPORT WAS TIMELY FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6SERVICES BY 21 DIFFERENT BOARD MEMBERS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 15,040. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 15,040.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7PAYMENTS RANGING FROM $245 TO $6,700 WERE MADE TO 21 DIFFERENT INDIVIDUAL MEMBERS SERVING AS BUILDING REPRESENTATIVES, CONTRACT NEGOTIATORS, AND COMMITTEE CHAIRPERSONS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART IV, LINE 5: SUPPLEMENTAL INFORMATION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 17:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART IX, LINE 11G: OTHER FEES FOR SERVICES
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0545409
IRS990/TotalAssetsEOYAmt0564929
IRS990/TotalAssetsGrp/BOYAmt0545409
IRS990/TotalAssetsGrp/EOYAmt0564929
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt065040
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt057677
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt011000
IRS990/TotalFunctionalExpensesGrp/TotalAmt068677
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0545409
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0564929
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt011000
IRS990/TotalReportableCompFromOrgAmt019490
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt019104
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt084144
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0545409
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0564929
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt06800 SOM CENTER ROAD
IRS990/USAddress/CityNm0SOLON
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd044139
IRS990/VotingMembersGoverningBodyCnt035
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0TANYA PEREZ
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum04403496215
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-01-31
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SOLON EDUCATION ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0SOLO
ReturnHeader/Filer/EIN0237084943
ReturnHeader/Filer/PhoneNum04403497757
ReturnHeader/Filer/USAddress/AddressLine1Txt06800 SOM CENTER ROAD
ReturnHeader/Filer/USAddress/CityNm0SOLON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd044139
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0DA39A3EE5E6B4B0D3255BFEF95601890AFD80709
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0FBAC20F6619E967D5DC5E76F91A843DDF8ACA7B3
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt040.136.121.106
ReturnHeader/FilingSecurityInformation/IPDt02019-01-31
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ES
ReturnHeader/FilingSecurityInformation/IPTm016:13:02
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0341513062
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CBIZ MHM LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt06050 OAK TREE BLVD S SUITE 500
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CLEVELAND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd044131
ReturnHeader/PreparerPersonGrp/PhoneNum02164479000
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DENNIS LINDEN
ReturnHeader/ReturnTs02019-02-01T09:51:13-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-07-01
ReturnHeader/TaxPeriodEndDt02018-06-30
ReturnHeader/TaxYr02017

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