Civic Intelligence

Ohio Psychological Association

990 • Fiscal year 2014 • EIN 31-0833663

Sep 01, 2013 to Aug 31, 2014 • Filed on Nov 03, 2014

395 East Broad Street 31043215-3844

(614) 224-0034

Siviq Scores

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

Liabilities / Assets

93rd percentile

0.75x

Higher debt load relative to assets than 93% of similar nonprofits.

2014 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

91st percentile

0.60x

Higher debt load relative to revenue than 91% of similar nonprofits.

2014 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2014

Net Margin

35th percentile

-0.2%

Higher net margin than 35% of similar nonprofits.

2014 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

85th percentile

$139,226

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 17.3% of source-year revenue.

2014 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2014

Asset Growth

84th percentile

25%

Faster asset growth than 84% of similar nonprofits.

2014 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

Up

$645,543

Up $127,917 (+25%) from 2013

Net Assets

Up

$162,676

Up $34,097 (+27%) from 2013

Liabilities

Up

$482,867

Up $93,820 (+24%) from 2013

Revenue

$803,080

No earlier filing loaded for comparison.

Expenses

Down

$804,979

Down $48,435 (-5.7%) from 2013

Net Income

-$1,899

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2012: $624,520Liabilities 2012: $415,498Net Assets 2012: $209,0222012Assets 2013: $517,626Liabilities 2013: $389,047Net Assets 2013: $128,5792013Assets 2014: $645,543Liabilities 2014: $482,867Net Assets 2014: $162,6762014Assets 2016: $674,339Liabilities 2016: $479,739Net Assets 2016: $194,6002016Assets 2017: $636,188Liabilities 2017: $427,452Net Assets 2017: $208,7362017Assets 2018: $570,855Liabilities 2018: $314,886Net Assets 2018: $255,9692018Assets 2019: $543,783Liabilities 2019: $371,901Net Assets 2019: $171,8822019Assets 2020: $673,480Liabilities 2020: $388,712Net Assets 2020: $284,7682020Assets 2021: $731,414Liabilities 2021: $393,956Net Assets 2021: $337,4582021Assets 2022: $735,348Liabilities 2022: $421,369Net Assets 2022: $313,9792022Assets 2023: $799,856Liabilities 2023: $541,061Net Assets 2023: $258,7952023Assets 2024: $857,419Liabilities 2024: $443,524Net Assets 2024: $413,8952024

Highlighted filing

2014

Assets$645,543
Liabilities$482,867
Net Assets$162,676

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2012: $790,3112012Expenses 2013: $853,4142013Revenue 2014: $803,080Expenses 2014: $804,979Net Income 2014: -$1,8992014Revenue 2016: $795,557Expenses 2016: $771,420Net Income 2016: $24,1372016Revenue 2017: $785,467Expenses 2017: $791,000Net Income 2017: -$5,5332017Revenue 2018: $850,143Expenses 2018: $828,000Net Income 2018: $22,1432018Revenue 2019: $695,833Expenses 2019: $791,672Net Income 2019: -$95,8392019Revenue 2020: $813,621Expenses 2020: $768,857Net Income 2020: $44,7642020Revenue 2021: $736,916Expenses 2021: $765,748Net Income 2021: -$28,8322021Revenue 2022: $847,298Expenses 2022: $813,617Net Income 2022: $33,6812022Revenue 2023: $741,469Expenses 2023: $830,650Net Income 2023: -$89,1812023Revenue 2024: $887,788Expenses 2024: $811,654Net Income 2024: $76,1342024

Highlighted filing

2014

Revenue$803,080
Expenses$804,979
Net Income-$1,899
Jump To
Filing Snapshot
Filing Period
Sep 1, 2013 to Aug 31, 2014
Signed
Nov 3, 2014
Return Version
2013v3.1
Gross Receipts
$803,080
Mission and Program Overview

Mission

The advancement of psychology as a science, profession and a means of promoting human welfare.

The advancement of psychology as a science, profession and a means of promoting human welfare

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$14,333$379,735▲ $365,402
Investments in Publicly Traded Securities$478,481$235,535▼ $242,946
Accounts Receivable$3,792$18,234▲ $14,442
Prepaid Expenses and Deferred Charges$19,164$10,846▼ $8,318
Land, Buildings, and Equipment, Net$1,856$1,193▼ $663
Total Assets$517,626$645,543▲ $127,917
Liabilities
Deferred Revenue$352,274$468,569▲ $116,295
Accounts Payable and Accrued Expenses$36,773$14,298▼ $22,475
Total Liabilities$389,047$482,867▲ $93,820
Net Assets / Fund Balance
Unrestricted Net Assets$128,579$162,676▲ $34,097
Total Net Assets Fund Balance$128,579$162,676▲ $34,097
Total Liabilities and Net Assets / Fund Balance$517,626$645,543▲ $127,917

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,193$34,426$35,619
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michael RanneyExec DirectorFT$118,324$20,902$139,226

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$744,136
Investment Income
$8,714
Other Revenue
$50,230
Change in Net Assets
$-1,899

Audited Revenue Reconciliation

Revenue per Audited Statements
$803,080
Revenue Not Reported on Form 990
$35,996
Total Revenue per Audited Statements
$839,076
Total Revenue per Form 990
$803,080
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$498,157
Other Expenses$306,822
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$257,491
Current Officers, Directors, Trustees, and Key Employees---$139,226
Conferences and Meetings---$83,243
Other Employee Benefits---$56,257
Office Expenses---$39,449
Occupancy---$38,430
Fees for Services Other---$35,561
Payroll Taxes---$31,460
Pension Plan Contributions---$13,723
Travel---$13,537
All Other Expenses---$11,960
Fees for Services Accounting---$7,000
Other Expenses---$6,698
Insurance---$3,917
Total Functional Expenses$0$0$0$804,979

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$804,979
Total Expenses per Audited Statements$804,979
Total Expenses per Form 990$804,979
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
Yes
In-house lobbying only
Yes
Subject to proxy tax
Yes
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 7A

The members elect the officers and board of directors.

Form 990, Page 6, Part VI, Line 7B

Changes made to the organizations regulations are subject to member approval.

Form 990, Page 6, Part VI, Line 11B

The 990 is reviewed by the finance committee and recommends approval before the return is filed.

Form 990, Page 6, Part VI, Line 12C

The board annually reviews the conflict of interest policy and has the board members disclose any conflicts.

Form 990, Page 6, Part VI, Line 15A

The board annually reviews the executive directors position.

Form 990, Page 6, Part VI, Line 19

The governing documents of the association will be made available to anyone who requests them.

Filing and Contact Details

Filer

EIN
31-0833663
Phone
6142240034

Signing Officer

Name
Michael Ranney
Title
Executive Director
Phone
6142240034
Signed
2014-11-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Ranney
Formed
1949
Legal Domicile
Oh
Voting Board Members
23
Independent Board Members
23
Employees
7
Volunteers
30

Preparer

Preparer
Kyle a Topy
Phone
6144711040
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IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12PRESIDENT EL
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18EXEC DIR
IRS990/Form990PartVIISectionAGrp/TitleTxt19APA REPRESEN
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IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE ADVANCEMENT OF PSYCHOLOGY AS A SCIENCE, PROFESSION AND A MEANS OF PROMOTING HUMAN WELFARE
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0128579
IRS990/NetAssetsOrFundBalancesEOYAmt0162676
IRS990/NetUnrlzdGainsLossesInvstAmt035996
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt038430
IRS990/OfficeExpensesGrp/TotalAmt039449
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IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherEmployeeBenefitsGrp/TotalAmt056257
IRS990/OtherExpensesGrp/Desc0READERSHIP COSTS
IRS990/OtherExpensesGrp/Desc1GENERAL OPERATING
IRS990/OtherExpensesGrp/Desc2EMPLOYEE LEAVE EXPENSE
IRS990/OtherExpensesGrp/Desc3INVESTMENT FEES
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IRS990/OtherExpensesGrp/TotalAmt111649
IRS990/OtherExpensesGrp/TotalAmt210938
IRS990/OtherExpensesGrp/TotalAmt36698
IRS990/OtherRevenueMiscGrp/BusinessCd0541800
IRS990/OtherRevenueMiscGrp/Desc0THE OHIO PSYCHOLOGIST
IRS990/OtherRevenueMiscGrp/Desc1MISCELLANEOUS
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IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt116001
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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt116001
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt010846
IRS990/PrincipalOfficerNm0MICHAEL RANNEY
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IRS990/ProgramServiceRevenueGrp/Desc0DUES
IRS990/ProgramServiceRevenueGrp/Desc1MCE FEES
IRS990/ProgramServiceRevenueGrp/Desc2CONVENTIONS AND MEETINGS
IRS990/ProgramServiceRevenueGrp/Desc3MEMBER SERVICE FEES
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1290450
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt335901
IRS990/ProgSrvcAccomActy2Grp/Desc0ESSENTIAL SERVICES WERE PROVIDED TO THE ASSOCIATION'S MEMBERS WHICH INCLUDE INFORMATION, EDUCATION, ADVOCACY AND RESOURCES OF MATERIAL RELATING TO THE PSYCHOLOGY PROFESSION IN OHIO. INFORMATION, EDUCATION AND RESOURCE MATERIALS WERE DISSEMINATED TO THE MEMBERSHIP THROUGH "THE OHIO PSYCHOLOGIST", WHICH IS A QUARTERLY PERIODICAL PRODUCED BY THE ASSOCIATION.
IRS990/ProgSrvcAccomActy3Grp/Desc0THE ASSOCIATION ALSO ADMINISTERED THE MANDATORY CONTINUING EDUCATION PROGRAM FOR LICENSED PSYCHOLOGISTS IN THE STATE OF OHIO.
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IRS990ScheduleD/RevenueNotReportedAmt035996
IRS990ScheduleD/RevenueSubtotalAmt0803080
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01193
IRS990ScheduleD/TotalExpensesPerForm990Amt0804979
IRS990ScheduleD/TotalRevenuePerForm990Amt0803080
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MEMBERS ELECT THE OFFICERS AND BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CHANGES MADE TO THE ORGANIZATIONS REGULATIONS ARE SUBJECT TO MEMBER APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE 990 IS REVIEWED BY THE FINANCE COMMITTEE AND RECOMMENDS APPROVAL BEFORE THE RETURN IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD ANNUALLY REVIEWS THE CONFLICT OF INTEREST POLICY AND HAS THE BOARD MEMBERS DISCLOSE ANY CONFLICTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD ANNUALLY REVIEWS THE EXECUTIVE DIRECTORS POSITION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE GOVERNING DOCUMENTS OF THE ASSOCIATION WILL BE MADE AVAILABLE TO ANYONE WHO REQUESTS THEM.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TotalProgramServiceRevenueAmt0744136
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