Civic Intelligence

Ohio College of Massotherapy

EIN 23-7385525 • 501(c)3 • Akron, OH

View Organization Page

Profile

Higher Education and all incidental operations required as it relates to the study of relaxing and aiding in circulation

225 Heritage Woods DrAkron, OH 44321

www.ocm.edu

Siviq Scores

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

Liabilities / Assets

45th percentile

0.04x

Higher debt load relative to assets than 45% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

50th percentile

0.08x

Higher debt load relative to revenue than 50% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

42nd percentile

1.1%

Higher net margin than 42% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

48th percentile

$47,180

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 5.8% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

26th percentile

-4.0%

Faster asset growth than 26% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

35th percentile

-1.0%

Faster revenue growth than 35% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets45th percentile

Assets

Down

$1,499,270

Down $62,648 (-4.0%) from 2013

Liabilities

Down

$62,660

Down $71,590 (-53%) from 2013

Net Assets

Up

$1,436,610

Up $8,942 (+0.6%) from 2013

Operations
Liabilities / Revenue50th percentileNet Margin42nd percentile

Revenue

Down

$818,656

Down $8,534 (-1.0%) from 2013

Expenses

Down

$809,734

Down $78,245 (-8.8%) from 2013

Net Income

Up

$8,922

Up $69,711 (+115%) from 2013

Trend Graphs

Balance Sheet Trend

Asset Growth26th percentile

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

$3.0M$2.0M$1.0M$0Assets 2010: $2,309,734Liabilities 2010: $738,760Net Assets 2010: $1,570,9742010Assets 2011: $2,225,029Liabilities 2011: $653,883Net Assets 2011: $1,571,1462011Assets 2012: $2,034,633Liabilities 2012: $546,176Net Assets 2012: $1,488,4572012Assets 2013: $1,561,918Liabilities 2013: $134,250Net Assets 2013: $1,427,6682013Assets 2014: $1,499,270Liabilities 2014: $62,660Net Assets 2014: $1,436,6102014

Highlighted filing

2014

Assets$1,499,270
Liabilities$62,660
Net Assets$1,436,610
Open 2014 Filing

Operations Trend

Revenue Growth35th percentile

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $1,605,3112010Expenses 2011: $1,308,1422011Expenses 2012: $1,112,9992012Revenue 2013: $827,190Expenses 2013: $887,979Net Income 2013: -$60,7892013Revenue 2014: $818,656Expenses 2014: $809,734Net Income 2014: $8,9222014

Highlighted filing

2014

Revenue$818,656
Expenses$809,734
Net Income$8,922
Open 2014 Filing

Filings

Most recent year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,499,270
Liabilities
$62,660
Net assets
$1,436,610
Revenue
$818,656
Expenses
$809,734
Net income
$8,922
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2014Detailed filing. Detailed filing data is available for this year.$1.50$0.06$1.44$0.82$0.81$0.01
2013Detailed filing. Detailed filing data is available for this year.$1.56$0.13$1.43$0.83$0.89$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.03$0.55$1.49$1.11
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.23$0.65$1.57$1.31
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.31$0.74$1.57$1.61
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Sep 15, 2015
Return Version
2014v5.0
Gross Receipts
$818,656
Mission and Program Overview

Mission

Higher Education and all incidental operations required as it relates to the study of relaxing and aiding in circulation

To provide infrastructure and enviornment conducive to teaching massotherapy and other circulatory and relaxation disciplines.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,387,489$964,691▼ $422,798
Savings and Temporary Cash Investments$43,076$375,612▲ $332,536
Accounts Receivable$78,325$82,149▲ $3,824
Other Notes and Loans Receivable, Net$50,000$74,376▲ $24,376
Loans From Officers Directors$46,038--
Prepaid Expenses and Deferred Charges$2,442$2,442→ $0
Investments in Publicly Traded Securities$588--
Total Assets$1,561,920$1,499,270▼ $62,650
Liabilities
Accounts Payable and Accrued Expenses$68,271$43,887▼ $24,384
Mortgage Notes Payable Secured by Investment Property$19,943$18,773▼ $1,170
Total Liabilities$134,252$62,660▼ $71,592
Net Assets / Fund Balance
Unrestricted Net Assets$1,427,668$1,436,610▲ $8,942
Total Net Assets Fund Balance$1,427,668$1,436,610▲ $8,942
Total Liabilities and Net Assets / Fund Balance$1,561,920$1,499,270▼ $62,650

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$489,626$-673,244$1,162,870
Land$435,663-$435,663
Equipment$39,402$-357,923$397,325
Compensation and Service Providers
Top Officer Pay48th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Debbie SmithVice-PresidentFT$47,180$47,180
Jeffrey MorrowPresidentFT$40,008$40,008

Board Members and Trustees

NameTitle
Anthony BarchettiDirector
Dominic CangelosiDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$884,693
Investment Income
$-70,431
Other Revenue
$4,394
Change in Net Assets
$8,922

Audited Revenue Reconciliation

Revenue per Audited Statements
$617,890
Revenue Not Reported on Financial Statements
$200,766
Other Revenue Adjustments
$271,197
Total Revenue per Audited Statements
$617,890
Total Revenue per Form 990
$818,656
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$369,998
Grants and Similar Amounts Paid$271,197
Salaries, Compensation, and Employee Benefits$168,539
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$271,197--$271,197
Current Officers, Directors, Trustees, and Key Employees$56,155$75,226-$131,381
Depreciation Depletion-$57,937-$57,937
All Other Expenses$27,475$25,899-$53,374
Insurance$3,219$35,161-$38,380
Payroll Taxes$21,009$16,149-$37,158
Other Expenses$14,107$14,566-$28,673
Travel$2,053$24,295-$26,348
Fees for Services Management$13,661$10,260-$23,921
Occupancy$19,995--$19,995
Office Expenses$6,649$7,351-$14,000
Fees for Services Accounting-$9,951-$9,951
Advertising$2,386$4,813-$7,199
Fees for Services Legal$3,319--$3,319
Total Functional Expenses$456,362$353,372$0$809,734

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$809,734
Expenses per Audited Statements$538,537
Total Expenses per Audited Statements$538,537
Expenses Not Reported on Financial Statements$271,197
Other Expense Adjustments$271,197
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
OCM Online IncAkron, OH-Shared income-
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Anthony BarchettiDirectorBusiness development consultingNo$44,000

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$46,038--
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Business relationship with family members
No
Business relationship with organization members
Yes
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
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Ohio College of Masotherapy
EIN
23-7385525
Phone
3306651084
Address
225 Heritage Woods Dr, Akron, OH 44321

Signing Officer

Name
Jeffrey Morrow
Title
President
Phone
3306651084
Signed
2015-09-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeffrey Morrow
Formed
1990
Legal Domicile
Oh
Voting Board Members
4
Independent Board Members
2
Employees
25

Preparer

Firm
Malecki & Co
Address
4450Belden Village St NW Suite 105, Canton, OH 44718
Preparer
Edward C Malecki
Phone
3304911622
Supplemental Narrative

Additional Explanations

Form 990, Part I, Section IX, Line 24E

“Other program and administrative costs”

Financial Statement Notes

I 4B

“Federal grant and loan funds applied to student accounts of affiliated entity OCM Online, Inc.”

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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/RevenueNotReportedFinclStmtAmt0200766
IRS990ScheduleD/RevenueSubtotalAmt0617890
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Federal grant and loan funds applied to student accounts of affiliated entity OCM Online, Inc.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0I 4B
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0964691
IRS990ScheduleD/TotalExpensesPerForm990Amt0809734
IRS990ScheduleD/TotalRevenuePerForm990Amt0818656
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0617890
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0538537
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0Shared income
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0OCM Online Inc
IRS990ScheduleI/RecipientTable/RecipientEIN0424866564
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0225 Heritage Woods Parkway
IRS990ScheduleI/RecipientTable/USAddress/CityNm0Akron
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0OH
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd044321
IRS990ScheduleI/TotalOtherOrgCnt01
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0Anthony Barchetti
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0Director
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt044000
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0Business development consulting
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt046038
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BusinessName/BusinessNameLine1Txt0OCM Online Inc
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0Operating costs
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt046038
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0false
IRS990ScheduleL/TotalBalanceDueAmt046038
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Other program and administrative costs
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part I, Section IX, Line 24e
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingEntityName/BusinessNameLine1Txt0Individual
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN0421533231
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt0C Corp
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd0OH
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0Online learning
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0OCM Online Inc
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt0225 Heritage Woods Parkway
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm0Akron
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd0OH
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd044321
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01561920
IRS990/TotalAssetsEOYAmt01499270
IRS990/TotalAssetsGrp/BOYAmt01561920
IRS990/TotalAssetsGrp/EOYAmt01499270
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt025
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0353372
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0456362
IRS990/TotalFunctionalExpensesGrp/TotalAmt0809734
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0134252
IRS990/TotalLiabilitiesEOYAmt062660
IRS990/TotalLiabilitiesGrp/BOYAmt0134252
IRS990/TotalLiabilitiesGrp/EOYAmt062660
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01427668
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01436610
IRS990/TotalProgramServiceExpensesAmt0456362
IRS990/TotalProgramServiceRevenueAmt0884693
IRS990/TotalReportableCompFromOrgAmt087188
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0818656
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0818656
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01561920
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01499270
IRS990/TravelGrp/ManagementAndGeneralAmt024295
IRS990/TravelGrp/ProgramServicesAmt02053
IRS990/TravelGrp/TotalAmt026348
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01427668
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01436610
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0225 Heritage Woods Parkway
IRS990/USAddress/CityNm0Akron
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd044321
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt02
IRS990/WebsiteAddressTxt0www.ocm.edu
IRS990/WhistleblowerPolicyInd0true
IRS990/WrittenPolicyOrProcedureInd0false
ReturnHeader/BuildTS02016-03-07 17:11:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Jeffrey Morrow
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum03306651084
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-09-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Ohio College of Masotherapy
ReturnHeader/Filer/BusinessNameControlTxt0OHIO

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