Civic Intelligence

The Ohio Environmental Council

990 • Fiscal year 2018 • EIN 31-0805578

Jul 01, 2017 to Jun 30, 2018 • Filed on Feb 18, 2019

1145 Chesapeake Avenue No IColumbus, OH 43212

(614) 487-7506

Siviq Scores

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

Liabilities / Assets

70th percentile

0.29x

Higher debt load relative to assets than 70% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

58th percentile

0.14x

Higher debt load relative to revenue than 58% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

67th percentile

11%

Higher net margin than 67% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

73rd percentile

$110,625

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 4.5% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

63rd percentile

5.4%

Faster asset growth than 63% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

54th percentile

5.5%

Faster revenue growth than 54% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$1,194,812

Up $60,856 (+5.4%) from 2017

Net Assets

Up

$853,286

Up $286,774 (+51%) from 2017

Liabilities

Down

$341,526

Down $225,918 (-40%) from 2017

Revenue

Up

$2,450,140

Up $127,592 (+5.5%) from 2017

Expenses

Up

$2,188,092

Up $102,358 (+4.9%) from 2017

Net Income

Up

$262,048

Up $25,234 (+11%) from 2017

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2011: $1,395,566Liabilities 2011: $1,004,319Net Assets 2011: $391,2472011Assets 2012: $1,128,659Liabilities 2012: $677,652Net Assets 2012: $451,0072012Assets 2013: $860,086Liabilities 2013: $493,479Net Assets 2013: $366,6072013Assets 2014: $623,180Liabilities 2014: $263,813Net Assets 2014: $359,3672014Assets 2015: $744,427Liabilities 2015: $362,859Net Assets 2015: $381,5682015Assets 2017: $1,133,956Liabilities 2017: $567,444Net Assets 2017: $566,5122017Assets 2018: $1,194,812Liabilities 2018: $341,526Net Assets 2018: $853,2862018Assets 2019: $1,453,782Liabilities 2019: $418,771Net Assets 2019: $1,035,0112019Assets 2020: $2,459,265Liabilities 2020: $1,072,993Net Assets 2020: $1,386,2722020Assets 2021: $2,929,320Liabilities 2021: $566,374Net Assets 2021: $2,362,9462021Assets 2022: $3,566,052Liabilities 2022: $927,560Net Assets 2022: $2,638,4922022Assets 2023: $3,447,632Liabilities 2023: $737,725Net Assets 2023: $2,709,9072023Assets 2024: $4,527,457Liabilities 2024: $1,439,908Net Assets 2024: $3,087,5492024

Highlighted filing

2018

Assets$1,194,812
Liabilities$341,526
Net Assets$853,286

Operations Trend

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

$4.0M$2.0M$0-$2.0MExpenses 2011: $1,813,4132011Expenses 2012: $2,050,1932012Revenue 2013: $1,864,258Expenses 2013: $1,950,462Net Income 2013: -$86,2042013Revenue 2014: $1,646,595Expenses 2014: $1,654,965Net Income 2014: -$8,3702014Revenue 2015: $1,706,805Expenses 2015: $1,655,108Net Income 2015: $51,6972015Revenue 2017: $2,322,548Expenses 2017: $2,085,734Net Income 2017: $236,8142017Revenue 2018: $2,450,140Expenses 2018: $2,188,092Net Income 2018: $262,0482018Revenue 2019: $2,605,509Expenses 2019: $2,439,930Net Income 2019: $165,5792019Revenue 2020: $2,103,034Expenses 2020: $2,374,887Net Income 2020: -$271,8532020Revenue 2021: $3,337,824Expenses 2021: $2,476,032Net Income 2021: $861,7922021Revenue 2022: $3,260,766Expenses 2022: $2,923,290Net Income 2022: $337,4762022Revenue 2023: $3,441,331Expenses 2023: $3,488,303Net Income 2023: -$46,9722023Revenue 2024: $3,820,437Expenses 2024: $3,459,041Net Income 2024: $361,3962024

Highlighted filing

2018

Revenue$2,450,140
Expenses$2,188,092
Net Income$262,048
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Feb 18, 2019
Return Version
2017v2.3
Gross Receipts
$2,492,542
Mission and Program Overview

Mission

To secure healthy air, land, and water for all who call ohio home.

To secure healthy air, land and water for all who call ohio home.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$782,441$558,870▼ $223,571
Accounts Receivable$71,472$367,049▲ $295,577
Investments in Publicly Traded Securities$249,874$252,180▲ $2,306
Land, Buildings, and Equipment, Net$14,104$8,699▼ $5,405
Intangible Assets$3,778--
Total Assets$1,133,956$1,194,812▲ $60,856
Other Assets Total$12,287$8,014▼ $4,273
Liabilities
Deferred Revenue$472,196$238,423▼ $233,773
Accounts Payable and Accrued Expenses$95,248$103,103▲ $7,855
Total Liabilities$567,444$341,526▼ $225,918
Net Assets / Fund Balance
Unrestricted Net Assets$566,512$846,908▲ $280,396
Temporarily Rstr Net Assets-$6,378-
Total Net Assets Fund Balance$566,512$853,286▲ $286,774
Total Liabilities and Net Assets / Fund Balance$1,133,956$1,194,812▲ $60,856

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,530$5,903$8,433
Leasehold Improvements$6,169$1,725$7,894

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$249,874-▲ $27,065-$276,939
2016$187,574$29,036▲ $33,264-$249,874
2015$182,980-▲ $4,594-$187,574
2014$185,282-▼ $2,302-$182,980
2013$169,557$2,234▲ $13,491-$185,282
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Heather Taylor-miesleExecutive DirectorFT$110,625$110,625

Board Members and Trustees

NameTitle
Rich ShankPresident
William M Ondrey GruberVice President
Al CompaanBoard Member
Andrew WattersonBoard Member
Andy JonesBoard Member
Aparna BoleBoard Member
Carol Kauffman NowlinBoard Member
Graham MitchellBoard Member
Jade DavisBoard Member
Jennifer SconyersBoard Member
Krista MagawBoard Member
Marianne EppigBoard Member
Peter GriesingerBoard Member
Steve SedamBoard Member
Tom WinstonBoard Member
Mike SheltonSecretary
Willie KatzinTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,257,797
Program Service Revenue
$1,355
Investment Income
$2,339
Other Revenue
$188,649
All Other Contributions
$2,251,001
Change in Net Assets
$262,048

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,450,139
Revenue Not Reported on Financial Statements
$1
Revenue Not Reported on Form 990
$67,128
Other Revenue Adjustments
$1
Total Revenue per Audited Statements
$2,517,267
Total Revenue per Form 990
$2,450,140
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,567,350
Other Expenses$620,742
Total Fundraising Expense$112,786
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,063,465$50,986$40,550$1,155,001
Other Employee Benefits$157,845$10,066$6,345$174,256
Current Officers, Directors, Trustees, and Key Employees$82,969$22,125$5,531$110,625
Payroll Taxes$95,971$6,120$3,858$105,949
Travel$76,968$5,853$4,481$87,302
Occupancy$45,939$7,556$4,239$57,734
Office Expenses$41,391$2,909$10,337$54,637
All Other Expenses$26,072$8,992$18,983$54,047
Information Technology$27,262$6,903$1,252$35,417
Other Expenses$10,251$6,782$14,725$31,758
Fees for Services Other$18,947$6,589$153$25,689
Pension Plan Contributions$19,492$1,243$784$21,519
Fees for Services Accounting$12,082$4,201$97$16,380
Depreciation Depletion$4,423$3,778-$8,201
Insurance$2,625$3,467-$6,092
Total Functional Expenses$1,917,610$157,696$112,786$2,188,092

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,230,493
Total Expenses per Audited Statements$2,230,493
Total Expenses per Form 990$2,188,092
Expenses Not Reported on Form 990$0
Expenses Not Reported on Financial Statements$-42,401
Other Expense Adjustments$-42,401
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$73,037
Fundraising Direct Expenses$42,402
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Green Gala$73,037$73,037$3,976$69,061
Total Events$73,037$73,037$42,402$30,635
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
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
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 7A

YES

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

The executive director provides a copy of the form 990 to the board prior to approval and submission.

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

At the first board meeting of the calendar year, each board membercompletes a conflict of interest statement.

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

Generally compensation for the executive director and other highly paid officials is assessed by the board as part of the individual's annual evaluation. Assessment includes reviewing salary surveys for comparable positions, such as surveys of other state environmental nonprofit orgs and similarly sized organizations in ohio.

Form 990, Part VI, Section C, Line 18

Available on the website and upon request. Also available on guidestar.

Form 990, Part VI, Section C, Line 19

The ohio environmental council prepares an annual report which summarizes our audited financial statements. The annual report is distributed to members and is also available to the general public on the organization's website. The audited financial statements themselves are made available to potential funders upon request, which is typical for grant proposals. Requests for other governing documents would be forwarded ad hoc to the executive committee or president of the board if warranted by the executive director; in practice, the ohio environmental council has not received requests for items such as board minutes or conflict of interest policy.

Filing and Contact Details

Filer

Filer Name
The Ohio Environmental Council
EIN
31-0805578
Phone
6144877506
Address
1145 CHESAPEAKE AVENUE NO I, COLUMBUS, OH 43212

Signing Officer

Name
Heather Taylor-miesle
Title
Executive Director
Phone
6144877506
Signed
2019-02-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Heather Taylor-miesle
Formed
1971
Legal Domicile
Oh
Voting Board Members
18
Independent Board Members
18
Employees
31
Volunteers
75

Preparer

Firm
Maloney Novotny LLC
Address
1105 SCHROCK ROAD STE 510, COLUMBUS, OH 43229
Preparer
Tiffany Rankin
Phone
6147816174
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Other fees: program service expenses 18,947. Management and general expenses 6,589. Fundraising expenses 153. Total expenses 25,689.

Form 990, Part IX, Line 24E

In-kind contributions: program service expenses 0. Management and general expenses 0. Fundraising expenses 17,477. Total expenses 17,477. Memberships and permits: program service expenses 9,260. Management and general expenses 1,656. Fundraising expenses 335. Total expenses 11,251. Telephone: program service expenses 9,017. Management and general expenses 984. Fundraising expenses 45. Total expenses 10,046. Bank and credit card fees: program service expenses 5,032. Management and general expenses 347. Fundraising expenses 637. Total expenses 6,016. Miscellaneous: program service expenses 1,657. Management and general expenses 3,926. Fundraising expenses 122. Total expenses 5,705. Supplies: program service expenses 1,106. Management and general expenses 2,079. Fundraising expenses 367. Total expenses 3,552.

Financial Statement Notes

PART X, LINE 2:

The organization 's evaluation on june 30, 2018, revealed no uncertain tax positions that would have a material impact on the financial statements. The organization does not believe that any reasonable possible changes in tax positions will occur within the next twelve months that will have a material impact on the financial statements.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Fundraising expenses 42,402.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

ROUNDING 1.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Fundraising expenses -42,402. Rounding 1.

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