Civic Intelligence

Ohio Psychological Association

990 • Fiscal year 2017 • EIN 31-0833663

Sep 01, 2016 to Aug 31, 2017 • Filed on Feb 07, 2018

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

92nd percentile

0.67x

Higher debt load relative to assets than 92% of similar nonprofits.

2017 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

90th percentile

0.54x

Higher debt load relative to revenue than 90% of similar nonprofits.

2017 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2017

Net Margin

32nd percentile

-0.7%

Higher net margin than 32% of similar nonprofits.

2017 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

88th percentile

$150,371

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 19.1% of source-year revenue.

2017 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2017

Asset Growth

22nd percentile

-5.7%

Faster asset growth than 22% of similar nonprofits.

2017 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

35th percentile

-1.3%

Faster revenue growth than 35% of similar nonprofits.

2017 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Down

$636,188

Down $38,151 (-5.7%) from 2016

Net Assets

Up

$208,736

Up $14,136 (+7.3%) from 2016

Liabilities

Down

$427,452

Down $52,287 (-11%) from 2016

Revenue

Down

$785,467

Down $10,090 (-1.3%) from 2016

Expenses

Up

$791,000

Up $19,580 (+2.5%) from 2016

Net Income

Down

-$5,533

Down $29,670 (-123%) from 2016

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

2017

Assets$636,188
Liabilities$427,452
Net Assets$208,736

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

2017

Revenue$785,467
Expenses$791,000
Net Income-$5,533
Jump To
Filing Snapshot
Filing Period
Sep 1, 2016 to Aug 31, 2017
Signed
Feb 7, 2018
Return Version
2016v3.1
Gross Receipts
$785,467
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
Investments in Publicly Traded Securities$300,457$325,705▲ $25,248
Cash and Non-Interest-Bearing Accounts$349,746$278,386▼ $71,360
Prepaid Expenses and Deferred Charges$17,739$19,726▲ $1,987
Land, Buildings, and Equipment, Net$716$11,582▲ $10,866
Accounts Receivable$5,681$789▼ $4,892
Total Assets$674,339$636,188▼ $38,151
Liabilities
Deferred Revenue$455,629$391,391▼ $64,238
Accounts Payable and Accrued Expenses$24,110$36,061▲ $11,951
Total Liabilities$479,739$427,452▼ $52,287
Net Assets / Fund Balance
Unrestricted Net Assets$194,600$208,736▲ $14,136
Total Net Assets Fund Balance$194,600$208,736▲ $14,136
Total Liabilities and Net Assets / Fund Balance$674,339$636,188▼ $38,151

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$11,582$22,229$33,811
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michael RanneyExec DirectorFT$127,872$22,499$150,371

Board Members and Trustees

NameTitle
Thomas SwalesPresident
Mary Miller LewisPresident El
Amy UntiedDirector
Ashley DebeljakDirector
Catherine GawDirector
Colin ChristensenDirector
Dawn GrahamDirector
Elizabeth SwensonDirector
Gary CarringtonDirector
Jerome GabisDirector
Kathy AshtonDirector
Marc DielmanDirector
Marjorie KukorDirector
Mark BabulaDirector
Milo WilsonDirector
Peg Richards MosherDirector
Richard AshbrookDirector
Rose Mary ShawDirector
Sarah GreenwellDirector
David HayesApa Represen
Eric SullivanFinance Offi
Bob StinsonPast Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$736,718
Investment Income
$7,603
Other Revenue
$41,146
Change in Net Assets
$-5,533

Audited Revenue Reconciliation

Revenue per Audited Statements
$785,467
Revenue Not Reported on Form 990
$19,669
Total Revenue per Audited Statements
$805,136
Total Revenue per Form 990
$785,467
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$505,403
Other Expenses$285,597
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$258,882
Current Officers, Directors, Trustees, and Key Employees---$150,371
Other Employee Benefits---$60,165
Office Expenses---$57,323
Fees for Services Other---$54,486
Conferences and Meetings---$48,628
Occupancy---$42,875
Payroll Taxes---$30,242
All Other Expenses---$8,646
Fees for Services Accounting---$7,500
Information Technology---$7,098
Pension Plan Contributions---$5,743
Insurance---$4,625
Other Expenses---$3,850
Travel---$3,610
Fees for Services Legal---$474
Total Functional Expenses$0$0$0$791,000

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$791,000
Total Expenses per Audited Statements$791,000
Total Expenses per Form 990$791,000
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
2018-02-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Ranney
Formed
1949
Legal Domicile
Oh
Voting Board Members
22
Independent Board Members
22
Employees
7

Preparer

Firm
MULLIGAN TOPY & CO CPA'S
Address
676 BROOK HOLLOW DR, GAHANNA, OH 43230
Preparer
Kyle a Topy
Phone
6144711040
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IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
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IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
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IRS990/InsuranceGrp/TotalAmt04625
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IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt07603
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IRS990/InvestmentsPubTradedSecGrp/BOYAmt0300457
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0325705
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
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IRS990/LegalDomicileStateCd0OH
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
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/NetAssetsOrFundBalancesBOYAmt0194600
IRS990/NetAssetsOrFundBalancesEOYAmt0208736
IRS990/NetUnrlzdGainsLossesInvstAmt019669
IRS990/NondeductibleContributionsInd0true
IRS990/NondeductibleContriDisclInd0true
IRS990/OccupancyGrp/TotalAmt042875
IRS990/OfficeExpensesGrp/TotalAmt057323
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherEmployeeBenefitsGrp/TotalAmt060165
IRS990/OtherExpensesGrp/Desc0READERSHIP
IRS990/OtherExpensesGrp/Desc1EMPLOYEE LEAVE EXPENSE
IRS990/OtherExpensesGrp/Desc2BANK SERVICE FEES
IRS990/OtherExpensesGrp/Desc3COMMITTEE
IRS990/OtherExpensesGrp/TotalAmt028010
IRS990/OtherExpensesGrp/TotalAmt112089
IRS990/OtherExpensesGrp/TotalAmt26383
IRS990/OtherExpensesGrp/TotalAmt33850
IRS990/OtherRevenueMiscGrp/BusinessCd0541800
IRS990/OtherRevenueMiscGrp/Desc0THE OHIO PSYCHOLOGIST
IRS990/OtherRevenueMiscGrp/Desc1MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt017590
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt13155
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt037991
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt13155
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt020401
IRS990/OtherRevenueTotalAmt041146
IRS990/OtherSalariesAndWagesGrp/TotalAmt0258882
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/TotalAmt030242
IRS990/PensionPlanContributionsGrp/TotalAmt05743
IRS990/PoliticalCampaignActyInd0true
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt017739
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt019726
IRS990/PrincipalOfficerNm0MICHAEL RANNEY
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0DUES
IRS990/ProgramServiceRevenueGrp/Desc1MCE FEES
IRS990/ProgramServiceRevenueGrp/Desc2CONVENTIONS AND MEETINGS
IRS990/ProgramServiceRevenueGrp/Desc3MEMBER SERVICE FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0347602
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1260796
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2112270
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt316050
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0347602
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1260796
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2112270
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt316050
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.
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt013000
IRS990/PYInvestmentIncomeAmt06033
IRS990/PYOtherExpensesAmt0264398
IRS990/PYOtherRevenueAmt038823
IRS990/PYProgramServiceRevenueAmt0737701
IRS990/PYRevenuesLessExpensesAmt024137
IRS990/PYSalariesCompEmpBnftPaidAmt0507022
IRS990/PYTotalExpensesAmt0771420
IRS990/PYTotalRevenueAmt0795557
IRS990/ReconcilationRevenueExpnssAmt0-5533
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/Form1120POLFiledInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0true
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt011582
IRS990ScheduleD/EquipmentGrp/DepreciationAmt022229
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt033811
IRS990ScheduleD/ExpensesSubtotalAmt0791000
IRS990ScheduleD/NetUnrealizedGainsInvstAmt019669
IRS990ScheduleD/RevenueNotReportedAmt019669
IRS990ScheduleD/RevenueSubtotalAmt0785467
IRS990ScheduleD/TotalBookValueLandBuildingsAmt011582
IRS990ScheduleD/TotalExpensesPerForm990Amt0791000
IRS990ScheduleD/TotalRevenuePerForm990Amt0785467
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0805136
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0791000
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0127872
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt016649
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt05850
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0MICHAEL RANNEY
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXEC DIR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0150371
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
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
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0674339
IRS990/TotalAssetsEOYAmt0636188
IRS990/TotalAssetsGrp/BOYAmt0674339
IRS990/TotalAssetsGrp/EOYAmt0636188
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalEmployeeCnt07

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