Civic Intelligence

James W Miller Memorial Fund

990 • Fiscal year 2023 • EIN 27-3346632

Jan 01, 2023 to Dec 31, 2023 • Filed on May 13, 2024

3975 Erie AveCincinnati, OH 45208

(513) 607-7434

Siviq Scores

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

Liabilities / Assets

17th percentile

0.00x

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

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

17th percentile

0.00x

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

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

71st percentile

17%

Higher net margin than 71% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

68th percentile

$102,175

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 6.8% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

81st percentile

26%

Faster asset growth than 81% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

75th percentile

30%

Faster revenue growth than 75% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$1,187,370

Up $406,150 (+52%) from 2021

Net Assets

Up

$1,187,370

Up $406,150 (+52%) from 2021

Liabilities

Flat

$0

Flat from 2021

Revenue

Up

$1,506,673

Up $510,300 (+51%) from 2021

Expenses

Up

$1,252,521

Up $497,048 (+66%) from 2021

Net Income

Up

$254,152

Up $13,252 (+5.5%) from 2021

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2014: $19,444Liabilities 2014: $0Net Assets 2014: $19,4442014Assets 2015: $10,198Liabilities 2015: $0Net Assets 2015: $10,1982015Assets 2016: $77,248Liabilities 2016: $0Net Assets 2016: $77,2482016Assets 2017: $133,387Liabilities 2017: $0Net Assets 2017: $133,3872017Assets 2018: $171,733Liabilities 2018: $0Net Assets 2018: $171,7332018Assets 2020: $606,376Liabilities 2020: $63,500Net Assets 2020: $542,8762020Assets 2021: $781,220Liabilities 2021: $0Net Assets 2021: $781,2202021Assets 2023: $1,187,370Liabilities 2023: $0Net Assets 2023: $1,187,3702023Assets 2024: $1,483,591Liabilities 2024: $23,265Net Assets 2024: $1,460,3262024

Highlighted filing

2023

Assets$1,187,370
Liabilities$0
Net Assets$1,187,370

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2014: $153,979Expenses 2014: $139,698Net Income 2014: $14,2812014Revenue 2015: $121,345Expenses 2015: $130,591Net Income 2015: -$9,2462015Revenue 2016: $243,201Expenses 2016: $176,151Net Income 2016: $67,0502016Revenue 2017: $408,033Expenses 2017: $350,894Net Income 2017: $57,1392017Revenue 2018: $583,343Expenses 2018: $545,118Net Income 2018: $38,2252018Revenue 2020: $911,029Expenses 2020: $648,906Net Income 2020: $262,1232020Revenue 2021: $996,373Expenses 2021: $755,473Net Income 2021: $240,9002021Revenue 2023: $1,506,673Expenses 2023: $1,252,521Net Income 2023: $254,1522023Revenue 2024: $1,618,894Expenses 2024: $1,542,768Net Income 2024: $76,1262024

Highlighted filing

2023

Revenue$1,506,673
Expenses$1,252,521
Net Income$254,152
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
May 13, 2024
Return Version
2023v5.0
Gross Receipts
$1,554,736
Mission and Program Overview

Mission

Promote optimal mental health for youth in greater cincinnati through education and stigma reduction, community engagement, policy and advocacy, and measurement and data work.

Promote optimal mental health for youth in greater cincinnati.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$770,734$819,304▲ $48,570
Cash and Non-Interest-Bearing Accounts$168,155$357,935▲ $189,780
Land, Buildings, and Equipment, Net$2,408$7,731▲ $5,323
Accounts Receivable$50$2,400▲ $2,350
Total Assets$941,347$1,187,370▲ $246,023
Liabilities
Accounts Payable and Accrued Expenses$8,597$0▼ $8,597
Total Liabilities$8,597$0▼ $8,597
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$932,750$1,187,370▲ $254,620
Total Net Assets Fund Balance$932,750$1,187,370▲ $254,620
Total Liabilities and Net Assets / Fund Balance$941,347$1,187,370▲ $246,023

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$7,731-$7,731

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$770,734$10,032▲ $38,538-$819,304
2022$748,544$10,951▲ $11,239-$770,734
2021-$748,544--$748,544
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Nancy Eigel-millerPresidentFT$102,175$102,175

Board Members and Trustees

NameTitle
James W MillerVice President
Amara BaxterDirector
Anne KellyDirector
Dr Ann SalukeDirector
Ginger IttenbachDirector
Kirk KoenneckeDirector
Mukesh RamDirector
Tara ScarboroughDirector
Tricia BuchertDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$1,401,588
Program Service Revenue
$0
Investment Income
$38,069
Other Revenue
$67,016
All Other Contributions
$983,425
Change in Net Assets
$254,152
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$732,854
Other Expenses$303,480
Grants and Similar Amounts Paid$216,187
Total Fundraising Expense$72,005
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$414,825$73,513$36,757$525,095
Grants to Domestic Orgs$216,187--$216,187
Occupancy$92,687$16,426$8,213$117,326
Current Officers, Directors, Trustees, and Key Employees$80,718$14,305$7,152$102,175
Payroll Taxes$67,410$11,946$5,973$85,329
Fees for Services Other$54,708$9,695$4,848$69,251
Advertising$16,393$2,905$1,453$20,751
Other Employee Benefits$16,001$2,836$1,418$20,255
Office Expenses$15,405$2,730$1,365$19,500
Information Technology$13,522$2,396$1,198$17,116
Travel$8,761$1,552$776$11,089
Conferences and Meetings$4,861$862$431$6,154
Other Expenses$4,182$740$370$5,292
Insurance$3,423$606$303$4,332
Fees for Services Accounting$2,488$441$221$3,150
All Other Expenses$1,260$223$112$1,595
Fees for Services Legal$36$6$3$45
Total Functional Expenses$1,036,510$144,006$72,005$1,252,521
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Mariemont School FoundationCincinnati, OH501(c)(3)Mental Health Education$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$113,878
Fundraising Direct Expenses$42,201
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Spring for Life$261,275$96,699$6,160$90,539
Warrior Run$174,460$17,179$4,727$12,452
Total Events$435,735$113,878$42,201$71,677
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
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
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
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

Nancy eigel-miller and james miller, board members and officers, have a personal relationship.

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

The executive director reviews the 990 before signing the return.

Form 990, Part VI, Section B, Line 12C

The board regularly monitors conflicts of interest and discusses at board meetings.

Form 990, Part VI, Section B, Line 15A

The organization's board reviews the compensation of the executive director and determines that compensation is fair and reasonable.

Form 990, Part VI, Section C, Line 19

These documents are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
1n5
EIN
27-3346632
Phone
5136077434
Address
3975 ERIE AVE, CINCINNATI, OH 45208

Signing Officer

Name
Nancy Eigel-miller
Title
President
Phone
5136077434
Signed
2024-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nancy Eigel-miller
Formed
2010
Legal Domicile
Oh
Voting Board Members
10
Independent Board Members
9
Employees
18
Volunteers
350

Preparer

Firm
Blue & Co LLC
Address
720 EAST PETE ROSE WAY STE 100, CINCINNATI, OH 45202
Preparer
Tabitha Tolliver CPA
Phone
5132414507
Supplemental Narrative

Financial Statement Notes

PART V, LINE 4:

1n5 will maintain cash reserves, defined as board restricted cash, in an amount that is (i) considered to be within industry standards, (ii) is reflective of the risks the organization identifies as material and potentially impactful to the organization's operations, and (iii) allows the organization to continue providing services in the event its revenue sources are temporarily interrupted and will allow management to avoid unplanned cost-reduction measures.

Raw XML AppendixShowing 400 of 519 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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IRS990/Desc01N5 IS FOCUSED ON SPREADING AWARENESS AND EDUCATION SURROUNDING MENTAL HEALTH ISSUES BY BRINGING MENTAL HEALTH, RESILIENCY, AND SUICIDE PREVENTION EDUCATIONAL PROGRAMMING TO GREATER CINCINNATI SCHOOLS. TOGETHER, WE CAN PREVENT YOUTH SUICIDES.
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
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IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt3370
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01586
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11238
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt3740
IRS990/OtherExpensesGrp/ProgramServicesAmt08947
IRS990/OtherExpensesGrp/ProgramServicesAmt16988
IRS990/OtherExpensesGrp/ProgramServicesAmt27708
IRS990/OtherExpensesGrp/ProgramServicesAmt34182
IRS990/OtherExpensesGrp/TotalAmt011326
IRS990/OtherExpensesGrp/TotalAmt18845
IRS990/OtherExpensesGrp/TotalAmt27708
IRS990/OtherExpensesGrp/TotalAmt35292
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt036757
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt073513
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0414825
IRS990/OtherSalariesAndWagesGrp/TotalAmt0525095
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt05973
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt011946
IRS990/PayrollTaxesGrp/ProgramServicesAmt067410
IRS990/PayrollTaxesGrp/TotalAmt085329
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0NANCY EIGEL-MILLER
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01152633
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0204276
IRS990/PYInvestmentIncomeAmt06256
IRS990/PYOtherExpensesAmt0274835
IRS990/PYOtherRevenueAmt0-468
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0146547
IRS990/PYSalariesCompEmpBnftPaidAmt0532763
IRS990/PYTotalExpensesAmt01011874
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01158421
IRS990/QuidProQuoContributionsInd01
IRS990/QuidProQuoContriDisclInd01
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0254152
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0770734
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0819304
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01401588
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01152633
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0972499
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0885657
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0721117
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt05133494
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt038069
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt06256
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt09
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt01157
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt04318
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt049809
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt03230
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt01288
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt024620
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt024215
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt037946
IRS990ScheduleA/OtherIncome170Grp/TotalAmt088069
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.95130
IRS990ScheduleA/PublicSupportPY170Pct00.94770
IRS990ScheduleA/PublicSupportTotal170Amt05014775
IRS990ScheduleA/SubstantialContributorsTotAmt0118719
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01401588
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01152633
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0972499
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0885657
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0721117
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt05133494
IRS990ScheduleA/TotalSupportAmt05271372
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BoardDesignatedBalanceEOYPct01.00000
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0770734
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt010032
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0819304
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt038538
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0748544
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt010951
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0770734
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt011239
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt0748544
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0748544
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt07731
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt07731
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt01N5 WILL MAINTAIN CASH RESERVES, DEFINED AS BOARD RESTRICTED CASH, IN AN AMOUNT THAT IS (I) CONSIDERED TO BE WITHIN INDUSTRY STANDARDS, (II) IS REFLECTIVE OF THE RISKS THE ORGANIZATION IDENTIFIES AS MATERIAL AND POTENTIALLY IMPACTFUL TO THE ORGANIZATION'S OPERATIONS, AND (III) ALLOWS THE ORGANIZATION TO CONTINUE PROVIDING SERVICES IN THE EVENT ITS REVENUE SOURCES ARE TEMPORARILY INTERRUPTED AND WILL ALLOW MANAGEMENT TO AVOID UNPLANNED COST-REDUCTION MEASURES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART V, LINE 4:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt07731
IRS990ScheduleG/EmailSolicitationsInd0X
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt0321857
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt0157281
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt0164576
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt042201
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent2Amt02970
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt02970
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0WARRIOR RUN
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0SPRING FOR LIFE
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt0803
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent2Amt016651
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt017454
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0174460
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt0261275
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0435735
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt017179
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt096699
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0113878
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt071677
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt010887
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt04727
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt06160
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt02
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt010890
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt010890
IRS990ScheduleG/InPersonSolicitationsInd0X
IRS990ScheduleG/LicensedStatesCd0OH
IRS990ScheduleG/LicensedStatesCd1IN
IRS990ScheduleG/LicensedStatesCd2KY

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