Civic Intelligence

Ohio Gas Association

990 • Fiscal year 2017 • EIN 23-7363814

Oct 01, 2016 to Sep 30, 2017 • Filed on Jan 05, 2018

137 East State StreetColumbus, OH 43215

(614) 545-6307

Siviq Scores

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

Liabilities / Assets

55th percentile

0.01x

Higher debt load relative to assets than 55% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

57th percentile

0.01x

Higher debt load relative to revenue than 57% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Source year 2017

Net Margin

10th percentile

-26%

Higher net margin than 10% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Source year 2017

Top Officer Pay

99th percentile

$140,724

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 37.5% of source-year revenue.

2017 filings • 501(c)6 • <$500k nonprofits • Source year 2017

Asset Growth

16th percentile

-21%

Faster asset growth than 16% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

16th percentile

-20%

Faster revenue growth than 16% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Down

$382,202

Down $99,182 (-21%) from 2016

Net Assets

Down

$377,850

Down $99,398 (-21%) from 2016

Liabilities

Up

$4,352

Up $216 (+5.2%) from 2016

Revenue

Down

$375,540

Down $96,402 (-20%) from 2016

Expenses

Up

$474,938

Up $52,625 (+12%) from 2016

Net Income

Down

-$99,398

Down $149,027 (-300%) from 2016

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2010: $255,087Liabilities 2010: $0Net Assets 2010: $255,0872010Assets 2011: $251,591Liabilities 2011: $885Net Assets 2011: $250,7062011Assets 2012: $320,865Liabilities 2012: $0Net Assets 2012: $320,8652012Assets 2013: $384,818Liabilities 2013: $0Net Assets 2013: $384,8182013Assets 2014: $386,537Liabilities 2014: $1,728Net Assets 2014: $384,8092014Assets 2015: $439,715Liabilities 2015: $1,837Net Assets 2015: $437,8782015Assets 2016: $481,384Liabilities 2016: $4,136Net Assets 2016: $477,2482016Assets 2017: $382,202Liabilities 2017: $4,352Net Assets 2017: $377,8502017Assets 2018: $374,162Liabilities 2018: $468Net Assets 2018: $373,6942018Assets 2019: $321,626Liabilities 2019: $5,381Net Assets 2019: $316,2452019Assets 2020: $337,385Liabilities 2020: $5,429Net Assets 2020: $331,9562020Assets 2021: $278,681Liabilities 2021: $63,092Net Assets 2021: $215,5892021Assets 2022: $330,331Liabilities 2022: $63,512Net Assets 2022: $266,8192022Assets 2023: $172,792Liabilities 2023: $61,401Net Assets 2023: $111,3912023Assets 2024: $186,869Liabilities 2024: $8,027Net Assets 2024: $178,8422024Assets 2025: $237,056Liabilities 2025: $16,751Net Assets 2025: $220,3052025

Highlighted filing

2017

Assets$382,202
Liabilities$4,352
Net Assets$377,850

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2010: $363,9412010Expenses 2011: $385,4842011Expenses 2012: $359,1902012Expenses 2013: $354,5012013Revenue 2014: $458,994Expenses 2014: $446,724Net Income 2014: $12,2702014Revenue 2015: $433,093Expenses 2015: $380,024Net Income 2015: $53,0692015Revenue 2016: $471,942Expenses 2016: $422,313Net Income 2016: $49,6292016Revenue 2017: $375,540Expenses 2017: $474,938Net Income 2017: -$99,3982017Revenue 2018: $504,768Expenses 2018: $508,924Net Income 2018: -$4,1562018Revenue 2019: $419,345Expenses 2019: $476,794Net Income 2019: -$57,4492019Revenue 2020: $356,702Expenses 2020: $340,991Net Income 2020: $15,7112020Revenue 2021: $262,927Expenses 2021: $379,294Net Income 2021: -$116,3672021Revenue 2022: $596,323Expenses 2022: $545,093Net Income 2022: $51,2302022Revenue 2023: $432,563Expenses 2023: $487,217Net Income 2023: -$54,6542023Revenue 2024: $469,427Expenses 2024: $462,570Net Income 2024: $6,8572024Revenue 2025: $526,167Expenses 2025: $484,704Net Income 2025: $41,4632025

Highlighted filing

2017

Revenue$375,540
Expenses$474,938
Net Income-$99,398
Jump To
Filing Snapshot
Filing Period
Oct 1, 2016 to Sep 30, 2017
Signed
Jan 5, 2018
Return Version
2016v3.0
Gross Receipts
$375,540
Mission and Program Overview

Mission

The ohio gas association (oga)is a natural gas trade organization which represents over 30 local distribution companies and cooperatives. Additionally the oga represents the vast majority of all intra and inter state gas transmission firms, as well as over 2 natural gas commodity marketers whose customers include residential, commercial, and industrial gas users. The oga was founded in 1971 and maintains its headquarters in the columbus area, location of the state capital. The work of the oga is performed through its chairman, president, board of trustees and 11 standing committees plus numerous ad hoc committees formed to deal with periodic short term issues. All committees meet on a regular basis and function as an information exchange for technical and operational support and to promote customer satisfaction, public safety and public awareness. Three primary functions of the association are to monitor and report on legislative, regulatory and compliance activities.

Natural gas trade association

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$151,631$226,657▲ $75,026
Cash and Non-Interest-Bearing Accounts$274,690$148,890▼ $125,800
Accounts Receivable$55,063$6,655▼ $48,408
Total Assets$481,384$382,202▼ $99,182
Liabilities
Accounts Payable and Accrued Expenses$4,136$4,352▲ $216
Total Liabilities$4,136$4,352▲ $216
Net Assets / Fund Balance
Unrestricted Net Assets$477,248$377,850▼ $99,398
Total Net Assets Fund Balance$477,248$377,850▼ $99,398
Total Liabilities and Net Assets / Fund Balance$481,384$382,202▼ $99,182
Compensation and Service Providers

Employees

NameTitleBaseTotal
Jimmy StewartPresident$140,724$140,724

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$185,517
Program Service Revenue
$189,123
Investment Income
$47
Other Revenue
$853
Change in Net Assets
$-99,398
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$264,207
Salaries, Compensation, and Employee Benefits$210,731
Total Fundraising Expense$15,000
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$169,649--$169,649
Current Officers, Directors, Trustees, and Key Employees-$140,724-$140,724
Other Salaries and Wages-$55,942-$55,942
Fees for Services Other-$30,603-$30,603
Occupancy-$17,000-$17,000
Payroll Taxes-$14,065-$14,065
Other Expenses-$8,285$15,000$8,285
Insurance-$6,380-$6,380
Fees for Services Legal-$5,085-$5,085
Fees for Services Accounting-$4,550-$4,550
Information Technology-$3,230-$3,230
Office Expenses-$2,424-$2,424
Total Functional Expenses$169,649$290,289$15,000$474,938
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
Annual disclosure for covered persons
Yes
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Member election for additional members Part VI line 7A

Some members own more than one entity, so they would have more than one vote.

Governing body decisions Part VI line 7B

Changes have to be approved by board.

Governing body meeting documentation Part VI line 8A

Corporate secretary takes formal minutes

Committee meeting documentation Part VI line 8B

Actions taken and votes are reflected in the minutes.

Form 990 governing body review Part VI line 11

All trustees receive copies of form 990

Conflict of interest policy compliance Part VI line 12C

Executive and personnel committee monitor compliance with policies. Executive committee enforces compliances with policies.

CEO executive director top management comp Part VI line 15A

Compensation is determined by personnel committee.executive receives objectives on a yearly basis andreports back to personnel committee at end of year.personnell committee votes on merit pay increase and bonus pay based on completion of objectives.

Governing documents etc available to public Part VI line 19

Documents, policy and financial statements are availableon the website via a password protected link.

Filing and Contact Details

Filer

Filer Name
Ohio Gas Association
EIN
23-7363814
Address
137 EAST STATE STREET, COLUMBUS, OH 43215

Signing Officer

Name
Jimmy Stewart
Title
President
Phone
6146595990
Signed
2018-01-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jimmy Stewart
Formed
1971
Legal Domicile
Oh
Voting Board Members
20
Independent Board Members
20
Employees
2

Preparer

Firm
Alan C Wilson CPA Inc
Address
232 N Main Street Suite J, Marysville, OH 43040
Preparer
Alan C Wilson CPA
Phone
9376422524
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IRS990/GrossReceiptsAmt0375540
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt020
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt03230
IRS990/InformationTechnologyGrp/TotalAmt03230
IRS990/InsuranceGrp/ManagementAndGeneralAmt06380
IRS990/InsuranceGrp/TotalAmt06380
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt047
IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt047
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0OH
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt0185517
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0NATURAL GAS TRADE ASSOCIATION
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0477248
IRS990/NetAssetsOrFundBalancesEOYAmt0377850
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd0true
IRS990/NondeductibleContriDisclInd0true
IRS990/OccupancyGrp/ManagementAndGeneralAmt017000
IRS990/OccupancyGrp/TotalAmt017000
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02424
IRS990/OfficeExpensesGrp/TotalAmt02424
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0EXECUTIVE MEETINGS
IRS990/OtherExpensesGrp/Desc1OTHER EXPENSE
IRS990/OtherExpensesGrp/Desc2BAD DEBTS
IRS990/OtherExpensesGrp/FundraisingAmt015000
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0400
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11601
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt28285
IRS990/OtherExpensesGrp/TotalAmt0400
IRS990/OtherExpensesGrp/TotalAmt116601
IRS990/OtherExpensesGrp/TotalAmt28285
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0853
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0853
IRS990/OtherRevenueTotalAmt0853
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt055942
IRS990/OtherSalariesAndWagesGrp/TotalAmt055942
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt014065
IRS990/PayrollTaxesGrp/TotalAmt014065
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0JIMMY STEWART
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0CONVENTION AND SEMINAR
IRS990/ProgramServiceRevenueGrp/Desc1COMPLIANCE ASSISTANCE P
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0159795
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt129328
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0159795
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt129328
IRS990/ProgSrvcAccomActy2Grp/Desc0ASSISTANCE TO ORGANIZATION MEMBERS FOR THEIR FEDERAL COMPLIANCE FOR PUBLIC SAFETY.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt011215
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt010825
IRS990/ProgSrvcAccomActy3Grp/Desc0PRINTING AND PUBLICATIONS, INCLUDED ROSTERS, OGA PUBLICATIONS AND OTHER EDUCATION AND PROMOTIONAL PRINTING COSTS.
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt018504
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/ReconcilationRevenueExpnssAmt0-99398
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0159795
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0151631
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0226657
IRS990/ScheduleBRequiredInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SOME MEMBERS OWN MORE THAN ONE ENTITY, SO THEY WOULD HAVE MORE THAN ONE VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CHANGES HAVE TO BE APPROVED BY BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CORPORATE SECRETARY TAKES FORMAL MINUTES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ACTIONS TAKEN AND VOTES ARE REFLECTED IN THE MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL TRUSTEES RECEIVE COPIES OF FORM 990
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5EXECUTIVE AND PERSONNEL COMMITTEE MONITOR COMPLIANCE WITH POLICIES. EXECUTIVE COMMITTEE ENFORCES COMPLIANCES WITH POLICIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6COMPENSATION IS DETERMINED BY PERSONNEL COMMITTEE.EXECUTIVE RECEIVES OBJECTIVES ON A YEARLY BASIS ANDREPORTS BACK TO PERSONNEL COMMITTEE AT END OF YEAR.PERSONNELL COMMITTEE VOTES ON MERIT PAY INCREASE AND BONUS PAY BASED ON COMPLETION OF OBJECTIVES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7DOCUMENTS, POLICY AND FINANCIAL STATEMENTS ARE AVAILABLEON THE WEBSITE VIA A PASSWORD PROTECTED LINK.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing body meeting documentation Part VI line 8a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Committee meeting documentation Part VI line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Governing documents etc available to public Part VI line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0481384
IRS990/TotalAssetsEOYAmt0382202
IRS990/TotalAssetsGrp/BOYAmt0481384
IRS990/TotalAssetsGrp/EOYAmt0382202
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0185517
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt015000
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0290289
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0169649
IRS990/TotalFunctionalExpensesGrp/TotalAmt0474938
IRS990/TotalGrossUBIAmt047
IRS990/TotalLiabilitiesBOYAmt04136
IRS990/TotalLiabilitiesEOYAmt04352
IRS990/TotalLiabilitiesGrp/BOYAmt04136
IRS990/TotalLiabilitiesGrp/EOYAmt04352
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0477248
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0377850
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0169649
IRS990/TotalProgramServiceRevenueAmt0189123
IRS990/TotalReportableCompFromOrgAmt0140724
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0189976
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0375540
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt047
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0481384
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0382202
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0477248
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0377850
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt020
IRS990/VotingMembersIndependentCnt020
IRS990/WebsiteAddressTxt0WWW.OHIOGASASSOC.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-03-14 21:41:22Z

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.37$0.17$2.20$5.26$4.85$0.41
2024Detailed filing. Detailed filing data is available for this year.$1.87$0.08$1.79$4.69$4.63$0.07
2023Detailed filing. Detailed filing data is available for this year.$1.73$0.61$1.11$4.33$4.87$0.55
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.30$0.64$2.67$5.96$5.45$0.51
2021Detailed filing. Detailed filing data is available for this year.$2.79$0.63$2.16$2.63$3.79$1.16
2020Detailed filing. Detailed filing data is available for this year.$3.37$0.05$3.32$3.57$3.41$0.16
2019Detailed filing. Detailed filing data is available for this year.$3.22$0.05$3.16$4.19$4.77$0.57
2018Detailed filing. Detailed filing data is available for this year.$3.74$0.00$3.74$5.05$5.09$0.04
2017Detailed filing. Detailed filing data is available for this year.$3.82$0.04$3.78$3.76$4.75$0.99
2016Detailed filing. Detailed filing data is available for this year.$4.81$0.04$4.77$4.72$4.22$0.50
2015Detailed filing. Detailed filing data is available for this year.$4.40$0.02$4.38$4.33$3.80$0.53
2014Detailed filing. Detailed filing data is available for this year.$3.87$0.02$3.85$4.59$4.47$0.12
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.85$0.00$3.85$3.55
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.21$0.00$3.21$3.59
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.52$0.01$2.51$3.85
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.55$0.00$2.55$3.64