Civic Intelligence

Ohio Association for Gifted Children

EIN 23-7442288 • 501(c)3 • Gahanna, OH

Profile

To promote and support the development of gifted students through dissemination of information, advocacy on their behalf, encouragement of affiliate organizations and to promote research in the area of the gifted child.

PO Box 30801Gahanna, OH 43230

www.oagc.com

Siviq Scores

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

Liabilities / Assets

22nd percentile

0.00x

Higher debt load relative to assets than 22% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

24th percentile

0.00x

Higher debt load relative to revenue than 24% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

72nd percentile

19%

Higher net margin than 72% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

49th percentile

$52,125

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 13.7% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

55th percentile

5.2%

Faster asset growth than 55% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

57th percentile

11%

Faster revenue growth than 57% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,186,210

Up $58,115 (+5.2%) from 2023

Liabilities

Down

$1,082

Down $14,977 (-93%) from 2023

Net Assets

Up

$1,185,128

Up $73,092 (+6.6%) from 2023

Revenue

Up

$379,613

Up $38,049 (+11%) from 2023

Expenses

Down

$306,521

Down $27,720 (-8.3%) from 2023

Net Income

Up

$73,092

Up $65,769 (+898%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $514,576Liabilities 2010: $697Net Assets 2010: $513,8792010Assets 2012: $519,758Liabilities 2012: $390Net Assets 2012: $519,3682012Assets 2013: $518,118Liabilities 2013: $545Net Assets 2013: $517,5732013Assets 2014: $534,792Liabilities 2014: $533Net Assets 2014: $534,2592014Assets 2015: $584,861Liabilities 2015: $556Net Assets 2015: $584,3052015Assets 2016: $656,978Liabilities 2016: $829Net Assets 2016: $656,1492016Assets 2017: $739,906Liabilities 2017: $863Net Assets 2017: $739,0432017Assets 2018: $820,564Liabilities 2018: $995Net Assets 2018: $819,5692018Assets 2019: $869,281Liabilities 2019: $956Net Assets 2019: $868,3252019Assets 2020: $958,934Liabilities 2020: $6,281Net Assets 2020: $952,6532020Assets 2021: $1,033,350Liabilities 2021: $1,294Net Assets 2021: $1,032,0562021Assets 2022: $1,105,702Liabilities 2022: $989Net Assets 2022: $1,104,7132022Assets 2023: $1,128,095Liabilities 2023: $16,059Net Assets 2023: $1,112,0362023Assets 2024: $1,186,210Liabilities 2024: $1,082Net Assets 2024: $1,185,1282024

Highlighted filing

2024

Assets$1,186,210
Liabilities$1,082
Net Assets$1,185,128

Operations Trend

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

$600K$400K$200K$0Expenses 2010: $240,5582010Expenses 2012: $210,9442012Expenses 2013: $209,6812013Revenue 2014: $243,851Expenses 2014: $227,165Net Income 2014: $16,6862014Revenue 2015: $281,541Expenses 2015: $231,495Net Income 2015: $50,0462015Revenue 2016: $336,660Expenses 2016: $264,816Net Income 2016: $71,8442016Revenue 2017: $382,516Expenses 2017: $299,622Net Income 2017: $82,8942017Revenue 2018: $400,034Expenses 2018: $319,508Net Income 2018: $80,5262018Revenue 2019: $359,376Expenses 2019: $310,620Net Income 2019: $48,7562019Revenue 2020: $398,419Expenses 2020: $314,091Net Income 2020: $84,3282020Revenue 2021: $286,947Expenses 2021: $207,544Net Income 2021: $79,4032021Revenue 2022: $337,672Expenses 2022: $265,015Net Income 2022: $72,6572022Revenue 2023: $341,564Expenses 2023: $334,241Net Income 2023: $7,3232023Revenue 2024: $379,613Expenses 2024: $306,521Net Income 2024: $73,0922024

Highlighted filing

2024

Revenue$379,613
Expenses$306,521
Net Income$73,092

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.19$0.00$1.19$0.38$0.31$0.07
2023Detailed filing. Detailed filing data is available for this year.$1.13$0.02$1.11$0.34$0.33$0.01
2022Detailed filing. Detailed filing data is available for this year.$1.11$0.00$1.10$0.34$0.27$0.07
2021Detailed filing. Detailed filing data is available for this year.$1.03$0.00$1.03$0.29$0.21$0.08
2020Detailed filing. Detailed filing data is available for this year.$0.96$0.01$0.95$0.40$0.31$0.08
2019Detailed filing. Detailed filing data is available for this year.$0.87$0.00$0.87$0.36$0.31$0.05
2018Detailed filing. Detailed filing data is available for this year.$0.82$0.00$0.82$0.40$0.32$0.08
2017Detailed filing. Detailed filing data is available for this year.$0.74$0.00$0.74$0.38$0.30$0.08
2016Detailed filing. Detailed filing data is available for this year.$0.66$0.00$0.66$0.34$0.26$0.07
2015Detailed filing. Detailed filing data is available for this year.$0.58$0.00$0.58$0.28$0.23$0.05
2014Detailed filing. Detailed filing data is available for this year.$0.53$0.00$0.53$0.24$0.23$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.52$0.00$0.52$0.21
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.52$0.00$0.52$0.21
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.51$0.00$0.51$0.24
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2023 to Aug 31, 2024
Signed
Jun 23, 2025
Return Version
2023v6.0
Gross Receipts
$379,613
Mission and Program Overview

Mission

To promote and support the development of gifted students through dissemination of information, advocacy on their behalf, encouragement of affiliate organizations and to promote research in the area of the gifted child.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$922,675$933,045▲ $10,370
Savings and Temporary Cash Investments$189,986$224,049▲ $34,063
Cash and Non-Interest-Bearing Accounts$14,784$28,441▲ $13,657
Total Assets$1,128,095$1,186,210▲ $58,115
Other Assets Total$650$675▲ $25
Liabilities
Accounts Payable and Accrued Expenses$16,059$1,082▼ $14,977
Total Liabilities$16,059$1,082▼ $14,977
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,112,036$1,185,128▲ $73,092
Total Net Assets Fund Balance$1,112,036$1,185,128▲ $73,092
Total Liabilities and Net Assets / Fund Balance$1,128,095$1,186,210▲ $58,115
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Abigail SigmonExecutive DirectorFT$52,125$52,125

Board Members and Trustees

NameTitle
Sarah LeePast President
Heather KardeenPresident
Erica BaerPresident Elect
Aimee AshcraftBoard Member
Allison CifernoBoard Member
Becky RenegarBoard Member
Beth Wilson-fishBoard Member
Caitlin HughesBoard Member
Corrie NelsonBoard Member
Denise TolerBoard Member
Garnett AndrewsBoard Member
Jennifer GromanBoard Member
Jodi OverfieldBoard Member
Karen RumleyBoard Member
Katie PearsonBoard Member
Leanna FerreiraBoard Member
Lisa BurrellBoard Member
Nicole DietrichBoard Member
Rachel Smethers-wintersBoard Member
Rebecca FredmonskyBoard Member
Sally RobertsBoard Member
Sara WatsonBoard Member
Tara ToftBoard Member
Vickie BriercheckBoard Member
Wendi MoormanBoard Member
Angela FugateSecretary
Lisa FellersTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$27,950
Program Service Revenue
$262,934
Investment Income
$85,281
Other Revenue
$3,448
All Other Contributions
$780
Change in Net Assets
$73,092
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$195,423
Salaries, Compensation, and Employee Benefits$92,598
Grants and Similar Amounts Paid$18,500
Total Fundraising Expense$4,116
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$123,640$2,639-$126,279
Current Officers, Directors, Trustees, and Key Employees$56,425$1,525$3,050$61,000
Other Salaries and Wages$5,836$23,346-$29,182
Grants to Domestic Individuals$18,500--$18,500
Fees for Service Investment Mgmnt Fees-$14,321-$14,321
Fees for Services Management$12,175$250-$12,425
Occupancy$5,005$1,430$715$7,150
Information Technology-$5,791-$5,791
Travel$2,939--$2,939
Office Expenses$47$2,782-$2,829
Payroll Taxes$483$1,933-$2,416
Fees for Services Accounting-$2,000-$2,000
Insurance$1,096$313$156$1,565
Other Expenses$748$389$195$748
Total Functional Expenses$245,686$56,719$4,116$306,521
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$2,959
Fundraising Direct Expenses$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
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 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
Yes
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 4

Eliminated two elected positions - first vice president and second vice president. The organization also eliminated the higher education division and established a higher education liaison in its place.

Form 990, Part VI, Section A, Line 6

The organization has members that pay annual dues. In return, these members receive a newsletter which is published three-to-four times per year, conference fee reductions, advocacy updates and voting priviledges.

Form 990, Part VI, Section A, Line 7A

The governing board is elected by the membership. There are a few appointed members (newsletter editor and parliamentarian, and any open seats between elections). These members are appointed by the president subject to a vote by the full elected governing board.

Form 990, Part VI, Section A, Line 7B

Changes to governing documents are subject to the approval of membership.

Form 990, Part VI, Section B, Line 11B

The executive director and board treasurer review form 990 before filing with the irs.

Form 990, Part VI, Section C, Line 19

The agency makes forms available as required by law.

Filing and Contact Details

Filer

Filer Name
Ohio Association for Gifted Children
EIN
23-7442288
Phone
6143370386
Address
PO BOX 30801, GAHANNA, OH 43230

Signing Officer

Name
Abigail Sigmon
Title
Executive Director
Phone
6143370386
Signed
2025-06-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Abigail Sigmon
Formed
1952
Legal Domicile
Oh
Voting Board Members
26
Independent Board Members
26
Employees
1
Volunteers
60

Preparer

Firm
Clark Schaefer Hackett & Co
Address
14 EAST MAIN STREET SUITE 500, SPRINGFIELD, OH 45502
Preparer
April Caulfield
Phone
9373992000
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IRS990/Form990PartVIISectionAGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2PRESIDENT ELECT
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt5PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt11BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt12BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt13BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt14BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt15BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt16BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt17BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt18BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt19BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt20BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt21BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt22BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt23BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt24BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt25BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt26BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt27BOARD MEMBER
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr01952
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/FundraisingDirectExpensesAmt00
IRS990/FundraisingGrossIncomeAmt02959
IRS990/GainOrLossGrp/SecuritiesAmt041697
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt026
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt018500
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt018500
IRS990/GrantsToIndividualsInd01
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt041697
IRS990/GrossReceiptsAmt0379613
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt026
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt05791
IRS990/InformationTechnologyGrp/TotalAmt05791
IRS990/InsuranceGrp/FundraisingAmt0156
IRS990/InsuranceGrp/ManagementAndGeneralAmt0313
IRS990/InsuranceGrp/ProgramServicesAmt01096
IRS990/InsuranceGrp/TotalAmt01565
IRS990/InvestmentIncomeGrp/ExclusionAmt043584
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt043584
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0922675
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0933045
IRS990/IRPDocumentCnt09
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0OH
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt00
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd01
IRS990/LocalChaptersInd01
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt027170
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROMOTE AND SUPPORT THE DEVELOPMENT OF GIFTED STUDENTS THROUGH DISSEMINATION OF INFORMATION, ADVOCACY ON THEIR BEHALF, ENCOURAGEMENT OF AFFILIATE ORGANIZATIONS AND TO PROMOTE RESEARCH IN THE AREA OF THE GIFTED CHILD.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt01112036
IRS990/NetAssetsOrFundBalancesEOYAmt01185128
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt041697
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt041697
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt02959
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt02959
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01112036
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01185128
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt0715
IRS990/OccupancyGrp/ManagementAndGeneralAmt01430
IRS990/OccupancyGrp/ProgramServicesAmt05005
IRS990/OccupancyGrp/TotalAmt07150
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02782
IRS990/OfficeExpensesGrp/ProgramServicesAmt047
IRS990/OfficeExpensesGrp/TotalAmt02829
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0650
IRS990/OtherAssetsTotalGrp/EOYAmt0675
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0OAGC REVIEW/EDITOR
IRS990/OtherExpensesGrp/Desc1PUBLIC RELATIONS
IRS990/OtherExpensesGrp/Desc2FINANCIAL EXPENSES
IRS990/OtherExpensesGrp/Desc3PROFESSIONAL MEMBERSHIP
IRS990/OtherExpensesGrp/FundraisingAmt0195
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0389
IRS990/OtherExpensesGrp/ProgramServicesAmt013885
IRS990/OtherExpensesGrp/ProgramServicesAmt13544
IRS990/OtherExpensesGrp/ProgramServicesAmt21363
IRS990/OtherExpensesGrp/ProgramServicesAmt3748
IRS990/OtherExpensesGrp/TotalAmt013885
IRS990/OtherExpensesGrp/TotalAmt13544
IRS990/OtherExpensesGrp/TotalAmt21947
IRS990/OtherExpensesGrp/TotalAmt3748
IRS990/OtherRevenueMiscGrp/BusinessCd0900003
IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME
IRS990/OtherRevenueMiscGrp/ExclusionAmt0489
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0489
IRS990/OtherRevenueTotalAmt0489
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt023346
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt05836
IRS990/OtherSalariesAndWagesGrp/TotalAmt029182
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01933
IRS990/PayrollTaxesGrp/ProgramServicesAmt0483
IRS990/PayrollTaxesGrp/TotalAmt02416
IRS990/PoliciesReferenceChaptersInd01
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0ABIGAIL SIGMON
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900003
IRS990/ProgramServiceRevenueGrp/Desc0CONFERENCE INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0262934
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0262934
IRS990/ProgSrvcAccomActy2Grp/Desc0TO SUPPORT THE MAJOR PROGRAMS PROMOTING THE DEVELOPMENT OF GIFTED STUDENTS THROUGH DISSEMINATION OF INFORMATION, ADVOCACY, ENCOURAGEMENT OF AFFILIATES, AND RESEARCH IN THE AREA OF GIFTED CHILDREN.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt086783
IRS990/ProgSrvcAccomActy3Grp/Desc0AWARDED STUDENTS WITH 46 SCHOLARSHIPS FOR THE USE IN APPLYING THEIR GIFTED ABILITIES.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt018500
IRS990/ProgSrvcAccomActy3Grp/GrantAmt018500
IRS990/ProgSrvcAccomActyOtherGrp/Desc0DISTRIBUTION OF NEWSLETTERS, BROCHURES AND HANDBOOKS TO APPROXIMATELY 1000 MEMBERS, DISSEMINATING INFORMATION REGARDING CURRENT ISSUES, AS WELL AS EDUCATION AND VOCATIONAL OPPORTUNITIES FOR GIFTED CHILDREN.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt016763
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt028885
IRS990/PYExcessBenefitTransInd00

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