Civic Intelligence

Northern Ohio Fine Arts Fund

990 • Fiscal year 2019 • EIN 23-7204385

Aug 01, 2018 to Jul 31, 2019 • Filed on Dec 20, 2019

Organization Profile
1111 Superior Avenue 1000Cleveland, OH 44114

(216) 781-5470

Siviq Scores

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

Liabilities / Assets

15th percentile

0.00x

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

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

15th percentile

0.00x

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

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

16th percentile

-16%

Higher net margin than 16% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

36th percentile

$0

Higher top officer pay than 36% of similar nonprofits.

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

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

44th percentile

1.1%

Faster asset growth than 44% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

3rd percentile

-65%

Faster revenue growth than 3% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets15th percentile

Assets

Up

$1,758,908

Up $18,620 (+1.1%) from 2018

Net Assets

Up

$1,758,908

Up $18,620 (+1.1%) from 2018

Liabilities

Flat

$0

Flat from 2018

Revenue And Expenses
Liabilities / Revenue15th percentileNet Margin16th percentile

Revenue

Down

$60,815

Down $112,987 (-65%) from 2018

Expenses

Up

$70,595

Up $2,291 (+3.4%) from 2018

Net Income

Down

-$9,780

Down $115,278 (-109%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth44th percentile

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

$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

2019

Assets$1,758,908
Liabilities$0
Net Assets$1,758,908
Open 2019 Filing

Operations Trend

Revenue Growth3rd percentile

Revenue, expenses, and net income across loaded years, with this 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

2019

Revenue$60,815
Expenses$70,595
Net Income-$9,780
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Aug 1, 2018 to Jul 31, 2019
Signed
Dec 20, 2019
Return Version
2018v3.2
Gross Receipts
$146,429
Mission and Program Overview

Mission

Support of fine arts association

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,694,571$1,691,996▼ $2,575
Savings and Temporary Cash Investments$45,717$66,912▲ $21,195
Total Assets$1,740,288$1,758,908▲ $18,620
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$1,740,288$1,758,908▲ $18,620
Total Net Assets Fund Balance$1,740,288$1,758,908▲ $18,620
Total Liabilities and Net Assets / Fund Balance$1,740,288$1,758,908▲ $18,620
Compensation and Service Providers
Top Officer Pay36th percentile

Board Members and Trustees

NameTitle
Homer ChisholmPresident
Peter NordellDirector
Richard SpotzDirector
Bob RanalloSecretary
Bryon PikeVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$60,815
Other Revenue
$0
Change in Net Assets
$-9,780
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$57,600
Other Expenses$12,995
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$57,600--$57,600
Fees for Service Investment Mgmnt Fees-$12,995-$12,995
Total Functional Expenses$57,600$12,995$0$70,595
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Fine Arts AssociationWilloughby, OH-Support of Fine Arts$57,600
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 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
2167815470
Address
1111 SUPERIOR AVENUE 1000, CLEVELAND, OH 44114

Signing Officer

Name
Richard Spotz
Title
Director
Phone
2167815470
Signed
2019-12-20
Discuss with paid preparer
Yes

Organization Details

Formed
1972
Legal Domicile
Oh
Voting Board Members
6
Independent Board Members
6
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 2015.”

Raw XML Appendix304 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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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 2015.
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ReturnHeader/BuildTS02020-09-23 17:36:50Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RICHARD SPOTZ
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum02167815470
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-12-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NORTHERN OHIO FINE ARTS FUND
ReturnHeader/Filer/BusinessNameControlTxt0NORT
ReturnHeader/Filer/EIN0237204385
ReturnHeader/Filer/PhoneNum02167815470
ReturnHeader/Filer/USAddress/AddressLine1Txt01111 SUPERIOR AVENUE 1000
ReturnHeader/Filer/USAddress/CityNm0CLEVELAND
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ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt070.60.187.50
ReturnHeader/FilingSecurityInformation/IPDt02020-01-07
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm011:04:16
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0341639529
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MIDDLEBURG HEIGHTS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
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ReturnHeader/PreparerPersonGrp/PhoneNum04402433400
ReturnHeader/PreparerPersonGrp/PreparationDt02020-01-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL D MCMANUS CPA
ReturnHeader/ReturnTs02020-01-07T11:04:16-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-08-01
ReturnHeader/TaxPeriodEndDt02019-07-31
ReturnHeader/TaxYr02018

Document Assets

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Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,758,908
Liabilities
$0
Net assets
$1,758,908
Revenue
$60,815
Expenses
$70,595
Net income
-$9,780
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