Civic Intelligence

Ohio Physical Therapy Association

990 • Fiscal year 2015 • EIN 31-0824426

Jan 01, 2015 to Dec 31, 2015 • Filed on Aug 12, 2016

1085 Beecher Crossing North Ste BGahanna, OH 43230

(614) 855-4109

Siviq Scores

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

Liabilities / Assets

52nd percentile

0.20x

Higher debt load relative to assets than 52% of similar nonprofits.

2015 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

66th percentile

0.31x

Higher debt load relative to revenue than 66% of similar nonprofits.

2015 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2015

Net Margin

67th percentile

7.7%

Higher net margin than 67% of similar nonprofits.

2015 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

31st percentile

$91,546

Higher top officer pay than 31% of similar nonprofits.

Top officer pay equals 13.3% of source-year revenue.

2015 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2015

Asset Growth

45th percentile

1.2%

Faster asset growth than 45% of similar nonprofits.

2015 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

27th percentile

-2.6%

Faster revenue growth than 27% of similar nonprofits.

2015 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Up

$1,088,180

Up $12,418 (+1.2%) from 2014

Net Assets

Up

$871,570

Up $40,503 (+4.9%) from 2014

Liabilities

Down

$216,610

Down $28,085 (-11%) from 2014

Revenue

Down

$688,536

Down $18,394 (-2.6%) from 2014

Expenses

Down

$635,375

Down $261 (-0.0%) from 2014

Net Income

Down

$53,161

Down $18,133 (-25%) from 2014

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2012: $957,178Liabilities 2012: $277,355Net Assets 2012: $679,8232012Assets 2014: $1,075,762Liabilities 2014: $244,695Net Assets 2014: $831,0672014Assets 2015: $1,088,180Liabilities 2015: $216,610Net Assets 2015: $871,5702015Assets 2016: $1,102,193Liabilities 2016: $155,940Net Assets 2016: $946,2532016Assets 2017: $1,205,308Liabilities 2017: $150,134Net Assets 2017: $1,055,1742017Assets 2018: $1,298,030Liabilities 2018: $170,130Net Assets 2018: $1,127,9002018Assets 2019: $1,385,083Liabilities 2019: $158,425Net Assets 2019: $1,226,6582019Assets 2020: $1,551,771Liabilities 2020: $170,652Net Assets 2020: $1,381,1192020Assets 2021: $1,797,591Liabilities 2021: $159,184Net Assets 2021: $1,638,4072021Assets 2022: $1,725,863Liabilities 2022: $141,098Net Assets 2022: $1,584,7652022Assets 2023: $1,843,011Liabilities 2023: $127,967Net Assets 2023: $1,715,0442023Assets 2024: $1,835,645Liabilities 2024: $124,981Net Assets 2024: $1,710,6642024

Highlighted filing

2015

Assets$1,088,180
Liabilities$216,610
Net Assets$871,570

Operations Trend

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

$1.0M$500K$0Expenses 2012: $547,8782012Revenue 2014: $706,930Expenses 2014: $635,636Net Income 2014: $71,2942014Revenue 2015: $688,536Expenses 2015: $635,375Net Income 2015: $53,1612015Revenue 2016: $685,723Expenses 2016: $614,786Net Income 2016: $70,9372016Revenue 2017: $759,427Expenses 2017: $655,757Net Income 2017: $103,6702017Revenue 2018: $755,862Expenses 2018: $642,203Net Income 2018: $113,6592018Revenue 2019: $781,952Expenses 2019: $742,706Net Income 2019: $39,2462019Revenue 2020: $679,546Expenses 2020: $548,525Net Income 2020: $131,0212020Revenue 2021: $844,951Expenses 2021: $599,398Net Income 2021: $245,5532021Revenue 2022: $799,801Expenses 2022: $697,094Net Income 2022: $102,7072022Revenue 2023: $850,226Expenses 2023: $791,769Net Income 2023: $58,4572023Revenue 2024: $926,086Expenses 2024: $904,557Net Income 2024: $21,5292024

Highlighted filing

2015

Revenue$688,536
Expenses$635,375
Net Income$53,161
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Aug 12, 2016
Return Version
2015v2.1
Gross Receipts
$688,536
Mission and Program Overview

Mission

The association is a non-profit organization with members consisting of physical therapists, physical therapists assistants, and students in the state of ohio. The mission of the ohio physical therapy association is to help its members attain and maintain high professional standards, improve their management practices, and achieve economic stability, thereby enabling them to provide high quality professional services to their patients in furtherance of the public health and welfare.

To help its members attain and maintain high professional standards, improve their management practices, and achieve economic stability.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$327,909$313,656▼ $14,253
Savings and Temporary Cash Investments$243,950$293,591▲ $49,641
Investments in Publicly Traded Securities$267,463$253,946▼ $13,517
Land, Buildings, and Equipment, Net$224,149$215,661▼ $8,488
Prepaid Expenses and Deferred Charges$12,291$9,642▼ $2,649
Accounts Receivable$0$1,684▲ $1,684
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$1,075,762$1,088,180▲ $12,418
Other Assets Total$0$0→ $0
Liabilities
Deferred Revenue$141,474$130,625▼ $10,849
Mortgage Notes Payable Secured by Investment Property$86,171$66,388▼ $19,783
Accounts Payable and Accrued Expenses$17,050$19,597▲ $2,547
Grants Payable$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$244,695$216,610▼ $28,085
Net Assets / Fund Balance
Unrestricted Net Assets$831,067$871,570▲ $40,503
Permanently Rstr Net Assets$0$0→ $0
Temporarily Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$831,067$871,570▲ $40,503
Total Liabilities and Net Assets / Fund Balance$1,075,762$1,088,180▲ $12,418

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$209,385$79,047$288,432
Equipment$6,276$32,550$38,826
Other Land Buildings-$11,702$11,702
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Victoria GreshExecutive DirectorFT$88,880$2,666$91,546

Board Members and Trustees

NameTitle
Anthony E DifilippoPresident
Christine SchulteVice President
Scott EuypeDirector I
Jessica IamsDirector Ii
Tonya ApkeDirector Iii
Kristin MarksSecretary
Kimberly Doolittle-koranTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$681,973
Investment Income
$-532
Other Revenue
$7,095
Change in Net Assets
$53,161
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$392,217
Salaries, Compensation, and Employee Benefits$226,280
Grants and Similar Amounts Paid$16,878
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings---$123,186
Other Salaries and Wages---$105,032
Current Officers, Directors, Trustees, and Key Employees---$91,546
Advertising---$56,875
Travel---$51,091
Office Expenses---$47,745
Fees for Services Lobbying---$42,150
Fees for Services Other---$32,294
Grants to Domestic Orgs---$16,878
Other Employee Benefits---$16,805
Payroll Taxes---$12,897
Occupancy---$9,393
Depreciation Depletion---$8,487
Information Technology---$7,437
Interest---$5,073
Fees for Services Accounting---$4,924
Insurance---$574
Other Expenses---$268
Fees for Services Legal---$235
Total Functional Expenses$0$0$0$635,375
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
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Current Year Nondeductible Lobbying and Political Cost$76,103
Total Nondeductible Lobbying and Political Cost$56,871
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
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 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, Line 11B

Copy is submitted to the board of directors for review and discussion prior to the 990 being signed and submitted to the internal revenue service.

Form 990, Part VI, Line 12C

Currently there are no conflicts of interest. Should a conflict arise, that member of the board will be required to submit regular updates to the excecutive director and president. The member may be required to abstain from certain votes.

Form 990, Part VI, Line 15A

The only paid officer is the executive director. The executive director's compensation is established by comparing salaries for the executive directors employeed in ohio by organizations with similar budgets, using the ohio society of association executives' salary survey and fair market value in the columbus, ohio market. Compensation is reviewed and approved by the organization's board of directors.

Form 990, Part VI, Line 18

All documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Ohio Physical Therapy Association
EIN
31-0824426
In Care Of
% VICTORIA L GRESH
Phone
6148554109
Address
1085 Beecher Crossing North Ste B, Gahanna, OH 43230

Signing Officer

Name
Victoria L Gresh
Title
Executive Director
Phone
6148554109
Signed
2016-08-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Anthony E Difilippo
Formed
1951
Legal Domicile
Oh
Voting Board Members
7
Independent Board Members
7
Employees
4
Volunteers
65

Preparer

Firm
Hw&co
Address
23240 Chagrin Blvd Suite 700, Cleveland, OH 44122-5450
Preparer
Anthony S LaNasa CPA
Phone
2168311200
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 2

Opta lunch & learn webinar series, designed to provide online learning for continuing education credit.

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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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IRS990/ProgSrvcAccomActy2Grp/Desc0A WEBSITE IS MAINTAINED TO PROVIDE MEMBERS WITH CURRENT INFORMATION ON DEVELOPMENTS IN THE FIELD OF PHYSICAL THERAPY AND CONTINUING EDUCATION OPPORTUNITIES. THE WEBSITE ALSO CONTAINS A MEMBER ONLY AREA CONTAINING EMPLOYMENT OPPORTUNITIES.
IRS990/ProgSrvcAccomActy3Grp/Desc0A NEWSLETTER PUBLISHED QUARTERLY AND DISTRIBUTED TO ALL MEMBERS. IT IS DESIGNED TO INFORM MEMBERS ABOUT VARIOUS CURRENT PHYSICAL THERAPY DEVELOPMENTS.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0COPY IS SUBMITTED TO THE BOARD OF DIRECTORS FOR REVIEW AND DISCUSSION PRIOR TO THE 990 BEING SIGNED AND SUBMITTED TO THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CURRENTLY THERE ARE NO CONFLICTS OF INTEREST. SHOULD A CONFLICT ARISE, THAT MEMBER OF THE BOARD WILL BE REQUIRED TO SUBMIT REGULAR UPDATES TO THE EXCECUTIVE DIRECTOR AND PRESIDENT. THE MEMBER MAY BE REQUIRED TO ABSTAIN FROM CERTAIN VOTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ONLY PAID OFFICER IS THE EXECUTIVE DIRECTOR. THE EXECUTIVE DIRECTOR'S COMPENSATION IS ESTABLISHED BY COMPARING SALARIES FOR THE EXECUTIVE DIRECTORS EMPLOYEED IN OHIO BY ORGANIZATIONS WITH SIMILAR BUDGETS, USING THE OHIO SOCIETY OF ASSOCIATION EXECUTIVES' SALARY SURVEY AND FAIR MARKET VALUE IN THE COLUMBUS, OHIO MARKET. COMPENSATION IS REVIEWED AND APPROVED BY THE ORGANIZATION'S BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4OPTA LUNCH & LEARN WEBINAR SERIES, DESIGNED TO PROVIDE ONLINE LEARNING FOR CONTINUING EDUCATION CREDIT.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART III, LINE 2
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IRS990/USAddress/CityNm0Gahanna
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IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02016-12-15 16:53:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0VICTORIA L GRESH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/PhoneNum06148554109
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-08-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Ohio Physical Therapy Association
ReturnHeader/Filer/BusinessNameControlTxt0OHIO
ReturnHeader/Filer/EIN0310824426
ReturnHeader/Filer/InCareOfNm0% VICTORIA L GRESH
ReturnHeader/Filer/PhoneNum06148554109
ReturnHeader/Filer/USAddress/AddressLine1Txt01085 Beecher Crossing North Ste B

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