Civic Intelligence

Ohio Art Education Association

990 • Fiscal year 2017 • EIN 23-7156857

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 05, 2018

202 W Main StMechanicsburg, OH 43044-1114

(937) 834-3677

Siviq Scores

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

Liabilities / Assets

56th percentile

0.00x

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

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

56th percentile

0.00x

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

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

58th percentile

7.2%

Higher net margin than 58% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

78th percentile

$4,000

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 1.7% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

59th percentile

8.1%

Faster asset growth than 59% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

52nd percentile

2.2%

Faster revenue growth than 52% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Up

$287,578

Up $21,534 (+8.1%) from 2016

Net Assets

Up

$287,578

Up $21,534 (+8.1%) from 2016

Liabilities

Flat

$0

Flat from 2016

Revenue

Up

$228,653

Up $4,897 (+2.2%) from 2016

Expenses

Down

$212,119

Down $43,139 (-17%) from 2016

Net Income

Up

$16,534

Up $48,036 (+152%) from 2016

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2010: $127,337Liabilities 2010: $0Net Assets 2010: $127,3372010Assets 2011: $165,491Liabilities 2011: $0Net Assets 2011: $165,4912011Assets 2012: $199,932Liabilities 2012: $0Net Assets 2012: $199,9322012Assets 2013: $236,887Liabilities 2013: $0Net Assets 2013: $236,8872013Assets 2014: $271,580Liabilities 2014: $0Net Assets 2014: $271,5802014Assets 2015: $297,546Liabilities 2015: $0Net Assets 2015: $297,5462015Assets 2016: $266,044Liabilities 2016: $0Net Assets 2016: $266,0442016Assets 2017: $287,578Liabilities 2017: $0Net Assets 2017: $287,5782017Assets 2018: $295,744Liabilities 2018: $0Net Assets 2018: $295,7442018Assets 2019: $297,837Liabilities 2019: $0Net Assets 2019: $297,8372019Assets 2021: $248,185Liabilities 2021: $0Net Assets 2021: $248,1852021Assets 2022: $248,185Liabilities 2022: $0Net Assets 2022: $248,1852022Assets 2023: $10,601Liabilities 2023: $0Net Assets 2023: $10,6012023Assets 2024: $10,601Liabilities 2024: $0Net Assets 2024: $10,6012024

Highlighted filing

2017

Assets$287,578
Liabilities$0
Net Assets$287,578

Operations Trend

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

$400K$300K$200K$100K$0-$100KExpenses 2010: $230,0132010Expenses 2011: $180,5442011Expenses 2012: $189,6422012Revenue 2013: $214,594Expenses 2013: $177,639Net Income 2013: $36,9552013Revenue 2014: $257,865Expenses 2014: $223,171Net Income 2014: $34,6942014Revenue 2015: $216,121Expenses 2015: $190,155Net Income 2015: $25,9662015Revenue 2016: $223,756Expenses 2016: $255,258Net Income 2016: -$31,5022016Revenue 2017: $228,653Expenses 2017: $212,119Net Income 2017: $16,5342017Revenue 2018: $250,700Expenses 2018: $242,534Net Income 2018: $8,1662018Revenue 2019: $305,270Expenses 2019: $303,177Net Income 2019: $2,0932019Revenue 2021: $201,067Expenses 2021: $225,292Net Income 2021: -$24,2252021Revenue 2022: $0Expenses 2022: $0Net Income 2022: $02022Revenue 2023: $0Expenses 2023: $0Net Income 2023: $02023Revenue 2024: $0Expenses 2024: $0Net Income 2024: $02024

Highlighted filing

2017

Revenue$228,653
Expenses$212,119
Net Income$16,534
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 5, 2018
Return Version
2017v2.2
Gross Receipts
$228,653
Mission and Program Overview

Mission

Building community for visual art educatorsby promoting professional growth and leadership.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$225,984$242,498▲ $16,514
Savings and Temporary Cash Investments$40,060$40,080▲ $20
Total Assets$266,044$287,578▲ $21,534
Other Assets Total-$5,000-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$266,044$287,578▲ $21,534
Total Net Assets Fund Balance$266,044$287,578▲ $21,534
Total Liabilities and Net Assets / Fund Balance$266,044$287,578▲ $21,534

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$3,294$3,294
Compensation and Service Providers

Employees

NameTitleBaseTotal
Kurt ReichertState Conference Coordinator$4,000$4,000
Beverly FinkelTreasurer$2,000$2,000
Suzanne MitoloMembership Chair$1,500$1,500

Board Members and Trustees

NameTitle
Melissa SandCommunications Chair
Juliann DorffLocal Chair - Conference
Dennis CannonOAE Foundation President
Alice TavaniPresident
Matt Young1st Vice President
Gayle Mulder2nd Vice President
Mary GreenParliamentarian
Mindy StaleySecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$45,503
Program Service Revenue
$179,952
Investment Income
$20
Other Revenue
$3,178
All Other Contributions
$1,229
Change in Net Assets
$16,534
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$199,225
Salaries, Compensation, and Employee Benefits$7,500
Grants and Similar Amounts Paid$5,394
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$108,256$16,304-$124,560
Travel$5,064$15,957-$21,021
Office Expenses$14,046$6,004-$20,050
Current Officers, Directors, Trustees, and Key Employees$7,500--$7,500
Information Technology$4,193$2,239-$6,432
Advertising$5,923--$5,923
Other Expenses$40$5,549-$5,589
Grants to Domestic Orgs$5,394--$5,394
Fees for Services Other$4,606--$4,606
Insurance-$2,048-$2,048
Total Functional Expenses$161,299$50,820$0$212,119
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$3,178
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
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

Membership is classified into 6 categories :1. Active - eligible for active membership with rights to vote and to be a candidate for office or serve as a Presidential appointment.2. Retired - a retired education member with all privileges of active membership.3. Honorary Life - a retired individual who has served the Association with distinction. 4. Student - eligible for membership with all privileges except the right to vote and to be a candidate for office or serve as a Presidential Appoinment, excepting Student Division Board member.5. Associate/Friend - any friend eligible with all privileges to attend activities and participate except the right to vote, be a candidate for office, or serve as a Presidential Appointment.6. Association Family Member.

Member election for additional members Part VI line 7A

Members approve by mail-in voting all Executive Officers, after the Annual State Conference. Executive Officers are nominated after submitting a resume, and providing references and recommendations from the membership.Most Board Members are elected by the members of their geographic Region.

Governing body decisions Part VI line 7B

The members vote on any changes to the Associations By-Laws and Constitution. Prevailing procedures, can be changed after the 72 Board Members voted on the proposed changes. This member vote occurs as needed at Association meetings held 5 times per year.

Form 990 governing body review Part VI line 11

Form 990 is presented to the Board Members at one of the Board meetings with the Annual Financial Report presented by the Treasurer. Any changes or corrections are suggested at this meeting.

Conflict of interest policy compliance Part VI line 12C

All conflict of interest issues are discussed and reviewed at Board Executive Sessions, including the Board agreement form signed by each officer.

Other officer or key employee compensation Part VI line 15B

Compensation for other officers are decided annually by the Board based on prior year amounts paid and the amount of work performed.

Governing documents etc available to public Part VI line 19

Governing documents are available on the Associations website.Form 990 is available upon request made to Board Members and the Treasurer.Financial reports are published in the Annual State Conference booklet.

Filing and Contact Details

Filer

Filer Name
Ohio Art Education Association
EIN
23-7156857
Address
202 W Main St, Mechanicsburg, OH 43044-1114

Signing Officer

Name
Beverly S Finkel
Title
Treasurer
Phone
9378343677
Signed
2018-11-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Alice Tavani
Formed
1954
Legal Domicile
Oh
Voting Board Members
72
Independent Board Members
72
Employees
0
Volunteers
500

Preparer

Firm
Michael D Sorenson CPA LLC
Address
3444-A Broadway, Grove City, OH 43123-1942
Preparer
Michael D Sorenson
Phone
6149910349
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IRS990/Form990PartVIISectionAGrp/TitleTxt0OAE Foundation President
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IRS990/Form990PartVIISectionAGrp/TitleTxt3Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt41st Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt52nd Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt6Parliamentarian
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Membership is classified into 6 categories :1. Active - eligible for active membership with rights to vote and to be a candidate for office or serve as a Presidential appointment.2. Retired - a retired education member with all privileges of active membership.3. Honorary Life - a retired individual who has served the Association with distinction. 4. Student - eligible for membership with all privileges except the right to vote and to be a candidate for office or serve as a Presidential Appoinment, excepting Student Division Board member.5. Associate/Friend - any friend eligible with all privileges to attend activities and participate except the right to vote, be a candidate for office, or serve as a Presidential Appointment.6. Association Family Member.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Members approve by mail-in voting all Executive Officers, after the Annual State Conference. Executive Officers are nominated after submitting a resume, and providing references and recommendations from the membership.Most Board Members are elected by the members of their geographic Region.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The members vote on any changes to the Associations By-Laws and Constitution. Prevailing procedures, can be changed after the 72 Board Members voted on the proposed changes. This member vote occurs as needed at Association meetings held 5 times per year.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Form 990 is presented to the Board Members at one of the Board meetings with the Annual Financial Report presented by the Treasurer. Any changes or corrections are suggested at this meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4All conflict of interest issues are discussed and reviewed at Board Executive Sessions, including the Board agreement form signed by each officer.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Compensation for other officers are decided annually by the Board based on prior year amounts paid and the amount of work performed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Governing documents are available on the Associations website.Form 990 is available upon request made to Board Members and the Treasurer.Financial reports are published in the Annual State Conference booklet.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Governing documents etc available to public Part VI line 19
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0228653
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0500
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0266044
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0287578
IRS990/TotReportableCompRltdOrgAmt00
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IRS990/TravelGrp/TotalAmt021021
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
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IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt072
IRS990/VotingMembersIndependentCnt072
IRS990/WebsiteAddressTxt0www.oaea.org
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Beverly S Finkel
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum09378343677
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Ohio Art Education Association
ReturnHeader/Filer/BusinessNameControlTxt0OHIO
ReturnHeader/Filer/EIN0237156857
ReturnHeader/Filer/USAddress/AddressLine1Txt0202 W Main St
ReturnHeader/Filer/USAddress/CityNm0Mechanicsburg
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd0430441114
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId05F3B342545A5C10A0A80E76F0F9C4FAFE844B3EC
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId05F3B342545A5C10A0A80E76F0F9C4FAFE844B3EC
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId03177592018309nfljvf5

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.11$0.00$0.11$0.00$0.00$0.00
2023Detailed filing. Detailed filing data is available for this year.$0.11$0.00$0.11$0.00$0.00$0.00
2022Detailed filing. Detailed filing data is available for this year.$2.48$0.00$2.48$0.00$0.00$0.00
2021Detailed filing. Detailed filing data is available for this year.$2.48$0.00$2.48$2.01$2.25$0.24
2019Detailed filing. Detailed filing data is available for this year.$2.98$0.00$2.98$3.05$3.03$0.02
2018Detailed filing. Detailed filing data is available for this year.$2.96$0.00$2.96$2.51$2.43$0.08
2017Detailed filing. Detailed filing data is available for this year.$2.88$0.00$2.88$2.29$2.12$0.17
2016Detailed filing. Detailed filing data is available for this year.$2.66$0.00$2.66$2.24$2.55$0.32
2015Detailed filing. Detailed filing data is available for this year.$2.98$0.00$2.98$2.16$1.90$0.26
2014Detailed filing. Detailed filing data is available for this year.$2.72$0.00$2.72$2.58$2.23$0.35
2013Detailed filing. Detailed filing data is available for this year.$2.37$0.00$2.37$2.15$1.78$0.37
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.00$0.00$2.00$1.90
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.65$0.00$1.65$1.81
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.27$0.00$1.27$2.30