Civic Intelligence

Northern Ohio Fine Arts Fund

EIN 23-7204385 • 501(c)3 • Willoughby, OH

Profile

Support of fine arts association

38660 Mentor AveWilloughby, OH 44094
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

18th percentile

0.00x

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

501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

19th percentile

0.00x

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

501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

39th percentile

0.0%

Higher net margin than 39% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

10th percentile

-17%

Faster asset growth than 10% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

3rd percentile

-64%

Faster revenue growth than 3% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets18th percentile

Assets

Up

$1,807,318

Up $34,657 (+2.0%) from 2022

Liabilities

Flat

$0

Flat from 2022

Net Assets

Up

$1,807,318

Up $34,657 (+2.0%) from 2022

Operations
Liabilities / Revenue19th percentileNet Margin39th percentile

Revenue

Up

$118,070

Up $36,026 (+44%) from 2022

Expenses

Up

$87,408

Up $5,364 (+6.5%) from 2022

Net Income

Up

$30,662

Up $30,662 from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth10th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$3.0M$2.0M$1.0M$0Assets 2010: $1,318,365Liabilities 2010: $160,000Net Assets 2010: $1,158,3652010Assets 2011: $1,330,183Liabilities 2011: $159,297Net Assets 2011: $1,170,8862011Assets 2012: $1,304,116Liabilities 2012: $159,297Net Assets 2012: $1,144,8192012Assets 2013: $1,299,821Liabilities 2013: $159,297Net Assets 2013: $1,140,5242013Assets 2014: $1,336,412Liabilities 2014: $0Net Assets 2014: $1,336,4122014Assets 2015: $1,594,459Liabilities 2015: $0Net Assets 2015: $1,594,4592015Assets 2016: $1,575,816Liabilities 2016: $0Net Assets 2016: $1,575,8162016Assets 2017: $1,672,795Liabilities 2017: $0Net Assets 2017: $1,672,7952017Assets 2018: $1,740,288Liabilities 2018: $0Net Assets 2018: $1,740,2882018Assets 2019: $1,758,908Liabilities 2019: $0Net Assets 2019: $1,758,9082019Assets 2020: $1,807,292Liabilities 2020: $0Net Assets 2020: $1,807,2922020Assets 2021: $2,143,276Liabilities 2021: $0Net Assets 2021: $2,143,2762021Assets 2022: $1,772,661Liabilities 2022: $0Net Assets 2022: $1,772,6612022Assets 2023: $1,807,318Liabilities 2023: $0Net Assets 2023: $1,807,3182023

Highlighted filing

2023

Assets$1,807,318
Liabilities$0
Net Assets$1,807,318
Open 2023 Filing

Operations Trend

Revenue Growth3rd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0-$100KExpenses 2010: $62,8902010Expenses 2011: $64,0862011Expenses 2012: $63,1002012Expenses 2013: $63,8142013Revenue 2014: $255,294Expenses 2014: $59,406Net Income 2014: $195,8882014Revenue 2015: $65,760Expenses 2015: $61,006Net Income 2015: $4,7542015Revenue 2016: $50,567Expenses 2016: $65,195Net Income 2016: -$14,6282016Revenue 2017: $53,927Expenses 2017: $65,485Net Income 2017: -$11,5582017Revenue 2018: $173,802Expenses 2018: $68,304Net Income 2018: $105,4982018Revenue 2019: $60,815Expenses 2019: $70,595Net Income 2019: -$9,7802019Revenue 2020: $82,746Expenses 2020: $72,843Net Income 2020: $9,9032020Revenue 2021: $225,683Expenses 2021: $97,824Net Income 2021: $127,8592021Revenue 2022: $82,044Expenses 2022: $82,044Net Income 2022: $02022Revenue 2023: $118,070Expenses 2023: $87,408Net Income 2023: $30,6622023

Highlighted filing

2023

Revenue$118,070
Expenses$87,408
Net Income$30,662
Open 2023 Filing

Filings

Most recent year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,807,318
Liabilities
$0
Net assets
$1,807,318
Revenue
$118,070
Expenses
$87,408
Net income
$30,662
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$1.81$0.00$1.81$0.12$0.09$0.03
2022Detailed filing. Detailed filing data is available for this year.$1.77$0.00$1.77$0.08$0.08$0.00
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.14$0.00$2.14$0.23$0.10$0.13
2020Detailed filing. Detailed filing data is available for this year.$1.81$0.00$1.81$0.08$0.07$0.01
2019Detailed filing. Detailed filing data is available for this year.$1.76$0.00$1.76$0.06$0.07$0.01
2018Detailed filing. Detailed filing data is available for this year.$1.74$0.00$1.74$0.17$0.07$0.11
2017Detailed filing. Detailed filing data is available for this year.$1.67$0.00$1.67$0.05$0.07$0.01
2016Detailed filing. Detailed filing data is available for this year.$1.58$0.00$1.58$0.05$0.07$0.01
2015Detailed filing. Detailed filing data is available for this year.$1.59$0.00$1.59$0.07$0.06$0.00
2014Detailed filing. Detailed filing data is available for this year.$1.34$0.00$1.34$0.26$0.06$0.20
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.30$0.16$1.14$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.30$0.16$1.14$0.06
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.33$0.16$1.17$0.06
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.32$0.16$1.16$0.06
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Aug 1, 2022 to Jul 31, 2023
Signed
May 22, 2024
Return Version
2022v5.0
Gross Receipts
$118,070
Mission and Program Overview

Mission

Support of fine arts association

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,740,940$1,781,583▲ $40,643
Savings and Temporary Cash Investments$31,720$25,735▼ $5,985
Cash and Non-Interest-Bearing Accounts$1--
Total Assets$1,772,661$1,807,318▲ $34,657
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,772,661$1,807,318▲ $34,657
Total Net Assets Fund Balance$1,772,661$1,807,318▲ $34,657
Total Liabilities and Net Assets / Fund Balance$1,772,661$1,807,318▲ $34,657
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Homer ChisholmPresident
Peter NordellDirector
Robert RanalloSecretary
Bryon PikeVice Pres/ T
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$118,070
Other Revenue
$0
Change in Net Assets
$30,662
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$75,000
Other Expenses$12,408
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$75,000--$75,000
Fees for Service Investment Mgmnt Fees-$12,408-$12,408
Total Functional Expenses$75,000$12,408$0$87,408
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Fine Arts AssociationWilloughby, OH-Support of Fine Arts$75,000
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
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
Business relationship with 35% controlled entity
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
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“A copy of the 990 was furnished to the governing body before filing for review and discussion.”

Form 990, Page 6, Part VI, Line 19

“The organization makes the governing documents, conflict of interest policy, and financial statements available upon request.”

Filing and Contact Details

Filer

Filer Name
Northern Ohio Fine Arts Fund
EIN
23-7204385
Phone
2168709225
Address
38660 MENTOR AVE, WILLOUGHBY, OH 44094

Signing Officer

Name
Homer Chisholm
Title
President
Signed
2024-05-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Homer Chisholm
Formed
1972
Legal Domicile
Oh
Voting Board Members
4
Independent Board Members
4
Employees
0

Preparer

Firm
Mcmanus Dosen & Co
Address
7251 ENGLE RD STE 406, MIDDLEBURG HEIGHTS, OH 44130-3400
Preparer
Michael D Mcmanus CPA
Phone
4402433400
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

“The internal revenue service issued determination letters exempting both the fine arts association and the nofaf from federal income taxes under section 501(c)(3) of the internal revenue code. These letters were issued based on information supplied by the organizations under the assumption that their operations will be as stated in their application for exemption. Accounting principles generally accepted in the united state of america require organization management to evaluate tax positions taken by the organization and recognize a tax liability if the organization has taken an uncertain position that more likely than not would not be sustained upon examination by the internal revenue service. Management has determined that the association does not have any uncertain tax positions and the associated unrecognized benefits that materially impact the financial statements or related disclosures. The association is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The association believes it is no longer subject to income tax examinations for fiscal years prior to 2020”

Raw XML Appendix295 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.

Path#Value
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRES/ T
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01972
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
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IRS990/GainOrLossGrp/SecuritiesAmt042016
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt04
IRS990/GrantAmt075000
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt075000
IRS990/GrantsToDomesticOrgsGrp/TotalAmt075000
IRS990/GrantsToIndividualsInd0false
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IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt042016
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IRS990/GroupReturnForAffiliatesInd0false
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IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt01740940
IRS990/InvestmentsPubTradedSecGrp/EOYAmt01781583
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0OH
IRS990/LoanOutstandingInd0false
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IRS990/LocalChaptersInd0false
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IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
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IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt01772661
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IRS990/NoListedPersonsCompensatedInd0X
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE INTERNAL REVENUE SERVICE ISSUED DETERMINATION LETTERS EXEMPTING BOTH THE FINE ARTS ASSOCIATION AND THE NOFAF FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THESE LETTERS WERE ISSUED BASED ON INFORMATION SUPPLIED BY THE ORGANIZATIONS UNDER THE ASSUMPTION THAT THEIR OPERATIONS WILL BE AS STATED IN THEIR APPLICATION FOR EXEMPTION. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATE OF AMERICA REQUIRE ORGANIZATION MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. MANAGEMENT HAS DETERMINED THAT THE ASSOCIATION DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS AND THE ASSOCIATED UNRECOGNIZED BENEFITS THAT MATERIALLY IMPACT THE FINANCIAL STATEMENTS OR RELATED DISCLOSURES. THE ASSOCIATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE ASSOCIATION BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR FISCAL YEARS PRIOR TO 2020
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IRS990/TotalAssetsGrp/BOYAmt01772661
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IRS990/TotalEmployeeCnt00
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt012408
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt075000
IRS990/TotalFunctionalExpensesGrp/TotalAmt087408
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01772661
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01807318
IRS990/TotalProgramServiceExpensesAmt075000
IRS990/TotalRevenueGrp/ExclusionAmt0118070
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0118070
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01772661
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01807318
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt038660 MENTOR AVE
IRS990/USAddress/CityNm0WILLOUGHBY
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd044094
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0HOMER CHISHOLM
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-05-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NORTHERN OHIO FINE ARTS FUND
ReturnHeader/Filer/BusinessNameControlTxt0NORT
ReturnHeader/Filer/EIN0237204385
ReturnHeader/Filer/PhoneNum02168709225
ReturnHeader/Filer/USAddress/AddressLine1Txt038660 MENTOR AVE
ReturnHeader/Filer/USAddress/CityNm0WILLOUGHBY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd044094
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0341639529
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MCMANUS DOSEN & CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt07251 ENGLE RD STE 406
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MIDDLEBURG HEIGHTS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0441303400
ReturnHeader/PreparerPersonGrp/PhoneNum04402433400
ReturnHeader/PreparerPersonGrp/PreparationDt02024-05-22
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL D MCMANUS CPA
ReturnHeader/ReturnTs02024-06-04T09:36:24-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0HOMER
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0CHISHOLM
ReturnHeader/TaxPeriodBeginDt02022-08-01
ReturnHeader/TaxPeriodEndDt02023-07-31
ReturnHeader/TaxYr02022

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