Civic Intelligence

Ohio Psychological Association

990 • Fiscal year 2016 • EIN 31-0833663

Sep 01, 2015 to Aug 31, 2016 • Filed on Jan 10, 2017

395 East Broad Street 310Columbus, OH 43215-3844

(614) 224-0034

Siviq Scores

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

Liabilities / Assets

91st percentile

0.71x

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

2016 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

86th percentile

0.60x

Higher debt load relative to revenue than 86% of similar nonprofits.

2016 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2016

Net Margin

50th percentile

3.0%

Higher net margin than 50% of similar nonprofits.

2016 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

52nd percentile

$147,299

Higher top officer pay than 52% of similar nonprofits.

Top officer pay equals 18.5% of source-year revenue.

2016 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2016

Asset Growth

45th percentile

2.2%

Faster asset growth than 45% of similar nonprofits.

2016 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2014 to 2016

Revenue Growth

36th percentile

-0.5%

Faster revenue growth than 36% of similar nonprofits.

2016 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2014 to 2016

Assets

Up

$674,339

Up $28,796 (+4.5%) from 2014

Net Assets

Up

$194,600

Up $31,924 (+20%) from 2014

Liabilities

Down

$479,739

Down $3,128 (-0.6%) from 2014

Revenue

Down

$795,557

Down $7,523 (-0.9%) from 2014

Expenses

Down

$771,420

Down $33,559 (-4.2%) from 2014

Net Income

Up

$24,137

Up $26,036 (+1371%) from 2014

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

2016

Assets$674,339
Liabilities$479,739
Net Assets$194,600

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

2016

Revenue$795,557
Expenses$771,420
Net Income$24,137
Jump To
Filing Snapshot
Filing Period
Sep 1, 2015 to Aug 31, 2016
Signed
Jan 10, 2017
Return Version
2015v3.0
Gross Receipts
$1,014,591
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$89,550$349,746▲ $260,196
Investments in Publicly Traded Securities$462,387$300,457▼ $161,930
Prepaid Expenses and Deferred Charges$16,506$17,739▲ $1,233
Accounts Receivable$3,430$5,681▲ $2,251
Land, Buildings, and Equipment, Net$955$716▼ $239
Total Assets$572,828$674,339▲ $101,511
Liabilities
Deferred Revenue$399,247$455,629▲ $56,382
Accounts Payable and Accrued Expenses$24,093$24,110▲ $17
Total Liabilities$423,340$479,739▲ $56,399
Net Assets / Fund Balance
Unrestricted Net Assets$149,488$194,600▲ $45,112
Total Net Assets Fund Balance$149,488$194,600▲ $45,112
Total Liabilities and Net Assets / Fund Balance$572,828$674,339▲ $101,511

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$716$32,284$33,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Michael RanneyExec DirectorFT$147,299$147,299

Board Members and Trustees

NameTitle
Bob StinsonPresident
Thomas SwalesPresident El
Catherine GawDirector
Colin H ChristensenDirector
Kathleen AshtonDirector
Marc DielmanDirector
Marjorie KukorDirector
Mark a BabulaDirector
Mary Miller LewisDirector
Richard AshbrookDirector
Rose Mary ShawDirector
Roshni RaoDirector
Sarah a GreenwellDirector
David HayesApa Represen
Gary CarringtonDiversity Ch
Milo WilsonEarly Career
Eric L SullivanFinance Offi
Peg Richards MosherPast Preside
Cindy L OrlaskyPublic Secto
Amy UntiedSocial Respo
Revenue and Support

Revenue Composition

Contributions and Grants
$13,000
Program Service Revenue
$737,701
Investment Income
$6,033
Other Revenue
$38,823
All Other Contributions
$13,000
Change in Net Assets
$24,137

Audited Revenue Reconciliation

Revenue per Audited Statements
$795,557
Revenue Not Reported on Form 990
$20,975
Total Revenue per Audited Statements
$816,532
Total Revenue per Form 990
$795,557
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$507,022
Other Expenses$264,398
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$262,750
Current Officers, Directors, Trustees, and Key Employees---$147,299
Conferences and Meetings---$59,212
Other Employee Benefits---$53,622
Office Expenses---$46,840
Occupancy---$34,529
Payroll Taxes---$29,039
Fees for Services Other---$21,678
Travel---$15,154
Pension Plan Contributions---$14,312
Information Technology---$11,121
Fees for Services Accounting---$7,500
All Other Expenses---$6,796
Insurance---$4,542
Other Expenses---$4,352
Fees for Service Investment Mgmnt Fees---$4,085
Fees for Services Legal---$1,676
Total Functional Expenses$0$0$0$771,420

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$771,420
Total Expenses per Audited Statements$771,420
Total Expenses per Form 990$771,420
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 6

MEMBERS

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

Filer Name
Ohio Psychological Association
EIN
31-0833663
Phone
6142240034
Address
395 EAST BROAD STREET 310, COLUMBUS, OH 43215-3844

Signing Officer

Name
Michael Ranney
Title
Exec Director
Phone
6142240034
Signed
2017-01-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Ranney
Formed
1949
Legal Domicile
Oh
Voting Board Members
20
Independent Board Members
20
Employees
8
Volunteers
30

Preparer

Firm
MULLIGAN TOPY & CO CPA'S
Address
676 BROOK HOLLOW DR, GAHANNA, OH 43230
Preparer
Stanley J Topy CPA
Phone
6144711040
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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/NetAssetsOrFundBalancesBOYAmt0149488
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IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-10478
IRS990/NetUnrlzdGainsLossesInvstAmt020975
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IRS990/NondeductibleContriDisclInd0true
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IRS990/OfficeExpensesGrp/TotalAmt046840
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherEmployeeBenefitsGrp/TotalAmt053622
IRS990/OtherExpensesGrp/Desc0READERSHIP
IRS990/OtherExpensesGrp/Desc1EMPLOYEE LEAVE EXPENSE
IRS990/OtherExpensesGrp/Desc2BANK SERVICE FEES
IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS
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IRS990/OtherExpensesGrp/TotalAmt19260
IRS990/OtherExpensesGrp/TotalAmt25561
IRS990/OtherExpensesGrp/TotalAmt34352
IRS990/OtherRevenueMiscGrp/BusinessCd0541800
IRS990/OtherRevenueMiscGrp/Desc0THE OHIO PSYCHOLOGIST
IRS990/OtherRevenueMiscGrp/Desc1MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt016671
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt18242
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt030581
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt18242
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt013910
IRS990/OtherRevenueTotalAmt038823
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IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/TotalAmt029039
IRS990/PensionPlanContributionsGrp/TotalAmt014312
IRS990/PoliticalCampaignActyInd0true
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt016506
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt017739
IRS990/PrincipalOfficerNm0MICHAEL RANNEY
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0MCE FEES
IRS990/ProgramServiceRevenueGrp/Desc1DUES
IRS990/ProgramServiceRevenueGrp/Desc2CONVENTIONS AND MEETINGS
IRS990/ProgramServiceRevenueGrp/Desc3MEMBER SERVICE FEES
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1311793
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt289502
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt289502
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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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IRS990/PYSalariesCompEmpBnftPaidAmt0490132
IRS990/PYTotalExpensesAmt0741287
IRS990/PYTotalRevenueAmt0751546
IRS990/ReconcilationRevenueExpnssAmt024137
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
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IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/Form1120POLFiledInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0true
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0false
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt032284
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt033000
IRS990ScheduleD/ExpensesSubtotalAmt0771420
IRS990ScheduleD/NetUnrealizedGainsInvstAmt020975
IRS990ScheduleD/RevenueNotReportedAmt020975
IRS990ScheduleD/RevenueSubtotalAmt0795557
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0716
IRS990ScheduleD/TotalExpensesPerForm990Amt0771420
IRS990ScheduleD/TotalRevenuePerForm990Amt0795557
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IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0771420
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MEMBERS ELECT THE OFFICERS AND BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CHANGES MADE TO THE ORGANIZATIONS REGULATIONS ARE SUBJECT TO MEMBER APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE 990 IS REVIEWED BY THE FINANCE COMMITTEE AND RECOMMENDS APPROVAL BEFORE THE RETURN IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD ANNUALLY REVIEWS THE CONFLICT OF INTEREST POLICY AND HAS THE BOARD MEMBERS DISCLOSE ANY CONFLICTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE BOARD ANNUALLY REVIEWS THE EXECUTIVE DIRECTORS POSITION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE GOVERNING DOCUMENTS OF THE ASSOCIATION WILL BE MADE AVAILABLE TO ANYONE WHO REQUESTS THEM.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
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IRS990/SubjectToProxyTaxInd0true
IRS990/TaxablePartyNotificationInd0false
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IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt013000
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
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IRS990/TotalFunctionalExpensesGrp/TotalAmt0771420
IRS990/TotalGrossUBIAmt013910
IRS990/TotalLiabilitiesBOYAmt0423340
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IRS990/TotalRevenueGrp/ExclusionAmt016511
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0752136
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0795557

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