Civic Intelligence

International Field Studies Inc.

990 • Fiscal year 2015 • EIN 31-0806132

Oct 01, 2014 to Sep 30, 2015 • Filed on Apr 25, 2016

1550 Old Henderson RdColumbus, OH 43220

(614) 268-9930

Siviq Scores

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

Liabilities / Assets

58th percentile

0.08x

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

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

40th percentile

0.02x

Higher debt load relative to revenue than 40% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Net Margin

53rd percentile

4.3%

Higher net margin than 53% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

56th percentile

$27,385

Higher top officer pay than 56% of similar nonprofits.

Top officer pay equals 2.9% of source-year revenue.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Asset Growth

7th percentile

-24%

Faster asset growth than 7% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

59th percentile

8.2%

Faster revenue growth than 59% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Assets

Down

$193,254

Down $60,239 (-24%) from 2014

Net Assets

Up

$177,104

Up $40,390 (+30%) from 2014

Liabilities

Down

$16,150

Down $100,629 (-86%) from 2014

Revenue

Up

$938,786

Up $70,857 (+8.2%) from 2014

Expenses

Up

$898,396

Up $48,495 (+5.7%) from 2014

Net Income

Up

$40,390

Up $22,362 (+124%) from 2014

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2010: $323,193Liabilities 2010: $104,533Net Assets 2010: $218,6602010Assets 2012: $296,128Liabilities 2012: $173,973Net Assets 2012: $122,1552012Assets 2013: $254,587Liabilities 2013: $135,901Net Assets 2013: $118,6862013Assets 2014: $253,493Liabilities 2014: $116,779Net Assets 2014: $136,7142014Assets 2015: $193,254Liabilities 2015: $16,150Net Assets 2015: $177,1042015Assets 2016: $262,529Liabilities 2016: $22,593Net Assets 2016: $239,9362016Assets 2017: $390,027Liabilities 2017: $50,947Net Assets 2017: $339,0802017Assets 2018: $286,936Liabilities 2018: $30,728Net Assets 2018: $256,2082018Assets 2019: $355,298Liabilities 2019: $64,572Net Assets 2019: $290,7262019Assets 2020: $451,349Liabilities 2020: $288,092Net Assets 2020: $163,2572020Assets 2021: $454,127Liabilities 2021: $313,968Net Assets 2021: $140,1592021Assets 2022: $514,543Liabilities 2022: $381,340Net Assets 2022: $133,2032022Assets 2023: $607,739Liabilities 2023: $375,834Net Assets 2023: $231,9052023Assets 2024: $485,173Liabilities 2024: $220,518Net Assets 2024: $264,6552024Assets 2025: $416,484Liabilities 2025: $209,197Net Assets 2025: $207,2872025

Highlighted filing

2015

Assets$193,254
Liabilities$16,150
Net Assets$177,104

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $1,005,5552010Expenses 2012: $943,1402012Expenses 2013: $941,6362013Revenue 2014: $867,929Expenses 2014: $849,901Net Income 2014: $18,0282014Revenue 2015: $938,786Expenses 2015: $898,396Net Income 2015: $40,3902015Revenue 2016: $943,399Expenses 2016: $880,567Net Income 2016: $62,8322016Revenue 2017: $851,460Expenses 2017: $752,316Net Income 2017: $99,1442017Revenue 2018: $717,726Expenses 2018: $800,598Net Income 2018: -$82,8722018Revenue 2019: $843,079Expenses 2019: $808,561Net Income 2019: $34,5182019Revenue 2020: $375,723Expenses 2020: $503,192Net Income 2020: -$127,4692020Revenue 2021: $508,785Expenses 2021: $526,883Net Income 2021: -$18,0982021Revenue 2022: $657,498Expenses 2022: $664,454Net Income 2022: -$6,9562022Revenue 2023: $933,831Expenses 2023: $835,129Net Income 2023: $98,7022023Revenue 2024: $1,066,626Expenses 2024: $1,033,876Net Income 2024: $32,7502024Revenue 2025: $991,572Expenses 2025: $1,048,940Net Income 2025: -$57,3682025

Highlighted filing

2015

Revenue$938,786
Expenses$898,396
Net Income$40,390
Jump To
Filing Snapshot
Filing Period
Oct 1, 2014 to Sep 30, 2015
Signed
Apr 25, 2016
Return Version
2014v6.0
Gross Receipts
$938,786
Mission and Program Overview

Mission

See Schedule O - X General Explanation

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$160,003$113,982▼ $46,021
Cash and Non-Interest-Bearing Accounts$24,269$57,626▲ $33,357
Accounts Receivable$68,890$21,315▼ $47,575
Total Assets$253,493$193,254▼ $60,239
Other Assets Total$331$331→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$15,302--
Deferred Revenue$35,400$6,700▼ $28,700
Unsecured Notes Loans Payable$27,366$5,809▼ $21,557
Accounts Payable and Accrued Expenses$38,711$3,641▼ $35,070
Total Liabilities$116,779$16,150▼ $100,629
Net Assets / Fund Balance
Unrestricted Net Assets$136,714$177,104▲ $40,390
Total Net Assets Fund Balance$136,714$177,104▲ $40,390
Total Liabilities and Net Assets / Fund Balance$253,493$193,254▼ $60,239

Asset Categories

AssetBook ValueDepreciationBasis
Buildings-$50,000-
Land$24,000--
Equipment$89,982$487,639-
Other Assets Org$331--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Walter B BohlDExecutive DirectorFT$27,385$27,385

Board Members and Trustees

NameTitle
Dr John LightChair
William LuceChair-Elect & Treasurer
Jack JohnsonBoard Emeritus
Charles S WinslowTrustee
Degee WilhelmTrustee
Doug GoldingTrustee
Dr Roxanne DuVivierTrustee
Jack HedgeTrustee
Jerry HuttonTrustee
Lynn HullTrustee
Mark A GarrettTrustee
Rick PerkinsTrustee
Robert SingletaryTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$5,444
Program Service Revenue
$926,144
Investment Income
$0
Other Revenue
$7,198
Change in Net Assets
$40,390
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$700,753
Salaries, Compensation, and Employee Benefits$197,643
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$314,307--$314,307
Other Salaries and Wages$102,680$81,049-$183,729
All Other Expenses$67,701$15,480-$83,181
Travel$47,500$13,793-$61,293
Occupancy$33,250$25,998-$59,248
Depreciation Depletion$30,765--$30,765
Payroll Taxes$7,613$6,301-$13,914
Insurance$8,607$3,061-$11,668
Office Expenses$264$4,740-$5,004
Fees for Services Accounting-$3,250-$3,250
Interest-$2,038-$2,038
Fees for Services Other-$1,989-$1,989
Fees for Services Legal-$1-$1
Total Functional Expenses$740,696$157,700$0$898,396
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Officer directors etc family relationship Part VI line 2

Form 990, Part VI, Line 2 - Dr. John Light, Chair and Dr. Roxanne DuVivier, Trustee have a Family Relationship.

Organizational document changes Part VI line 4

Form 990, Part VI, Line 4 - Revision to the By-Laws where Ratified on February 18, 2015 by the Chair & Chair Elect. In summarizing these changes - an expansion of the existing non-profit puposes for educational services along with clarification of the authority, duties, term and voting rights for board of trustees. A revised copy may be obtained upon request.

Form 990 governing body review Part VI line 11

Form 990, Part VI, Line 11-b - Organizations process to review form 990. The 990 was emailed to the board members

Governing documents etc available to public Part VI line 19

Form 990, Part VI, Line 19 - The governing documents disclosure are available to the public upon written request.

Filing and Contact Details

Filer

Filer Name
International Field Studies Inc
EIN
31-0806132
Address
1550 OLD HENDERSON RD, COLUMBUS, OH 43220

Signing Officer

Name
Lindsey Christ
Title
Executive Direc
Phone
6142689930
Signed
2016-04-25
Discuss with paid preparer
Yes

Organization Details

Formed
1970
Legal Domicile
Oh
Voting Board Members
12
Independent Board Members
12
Employees
12
Volunteers
12

Preparer

Firm
Executive Financial Solutions Ltd
Address
2066 Stringtown Rd, Grove City, OH 43123
Preparer
Eddy Gomer
Phone
6148019482
Supplemental Narrative

Additional Explanations

General explanation attachment

Form 990 - The organizations Mission on most significant activities: To provide opportunities for students to learn about their environment, in all disciplines, through direct field study experience; to provide the structure for developing intensive field study programs with competent leadership; and to cooperate with the schools, colleges, and universities so that students may receive academic credit for field study.

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IRS990/OtherExpensesGrp/Desc3Charter Fees
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IRS990/OtherExpensesGrp/ProgramServicesAmt14809
IRS990/OtherExpensesGrp/ProgramServicesAmt253546
IRS990/OtherExpensesGrp/ProgramServicesAmt3314307
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IRS990/ReportProgramRelatedInvstInd0false
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt06150
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0119600
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IRS990ScheduleA/InvestmentIncomeCYPct00.00000
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IRS990ScheduleD/EquipmentGrp/BookValueAmt089982
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0487639
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IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt024000
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IRS990ScheduleD/TotalBookValueOtherAssetsAmt0331
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 990, Part VI, Line 2 - Dr. John Light, Chair and Dr. Roxanne DuVivier, Trustee have a Family Relationship.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Form 990, Part VI, Line 4 - Revision to the By-Laws where Ratified on February 18, 2015 by the Chair & Chair Elect. In summarizing these changes - an expansion of the existing non-profit puposes for educational services along with clarification of the authority, duties, term and voting rights for board of trustees. A revised copy may be obtained upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Form 990, Part VI, Line 11-b - Organizations process to review form 990. The 990 was emailed to the board members
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Form 990, Part VI, Line 19 - The governing documents disclosure are available to the public upon written request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Form 990 - The organizations Mission on most significant activities: To provide opportunities for students to learn about their environment, in all disciplines, through direct field study experience; to provide the structure for developing intensive field study programs with competent leadership; and to cooperate with the schools, colleges, and universities so that students may receive academic credit for field study.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Officer directors etc family relationship Part VI line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Organizational document changes Part VI line 4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4General explanation attachment
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IRS990/SignificantChangeInd0false
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IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalEmployeeCnt012
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0157700
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0740696
IRS990/TotalFunctionalExpensesGrp/TotalAmt0898396
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesEOYAmt016150
IRS990/TotalLiabilitiesGrp/BOYAmt0116779
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IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0136714
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IRS990/TotalReportableCompFromOrgAmt027385
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0938786
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt012
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.42$0.21$0.21$0.99$1.05$0.06
2024Detailed filing. Detailed filing data is available for this year.$0.49$0.22$0.26$1.07$1.03$0.03
2023Detailed filing. Detailed filing data is available for this year.$0.61$0.38$0.23$0.93$0.84$0.10
2022Detailed filing. Detailed filing data is available for this year.$0.51$0.38$0.13$0.66$0.66$0.01
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.45$0.31$0.14$0.51$0.53$0.02
2020Detailed filing. Detailed filing data is available for this year.$0.45$0.29$0.16$0.38$0.50$0.13
2019Detailed filing. Detailed filing data is available for this year.$0.36$0.06$0.29$0.84$0.81$0.03
2018Detailed filing. Detailed filing data is available for this year.$0.29$0.03$0.26$0.72$0.80$0.08
2017Detailed filing. Detailed filing data is available for this year.$0.39$0.05$0.34$0.85$0.75$0.10
2016Detailed filing. Detailed filing data is available for this year.$0.26$0.02$0.24$0.94$0.88$0.06
2015Detailed filing. Detailed filing data is available for this year.$0.19$0.02$0.18$0.94$0.90$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.25$0.12$0.14$0.87$0.85$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.25$0.14$0.12$0.94
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.30$0.17$0.12$0.94
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.32$0.10$0.22$1.01