Civic Intelligence

Professional Land Surveyors of Ohio

EIN 31-0892818 • 501(c)6 • Columbus, OH

Profile

Education and promotion of surveying and mapping

6797 North High Street Suite 101Columbus, OH 43085

www.ohiosurveyor.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

61st percentile

0.02x

Higher debt load relative to assets than 61% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

58th percentile

0.01x

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

501(c)6 • <$500k nonprofits • Source year 2024

Net Margin

20th percentile

-23%

Higher net margin than 20% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Top Officer Pay

95th percentile

$88,546

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 17.9% of source-year revenue.

501(c)6 • <$500k nonprofits • Source year 2024

Asset Growth

21st percentile

-30%

Faster asset growth than 21% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

72nd percentile

14%

Faster revenue growth than 72% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets61st percentile

Assets

Down

$233,789

Down $100,481 (-30%) from 2023

Liabilities

Up

$3,977

Up $3,177 (+397%) from 2023

Net Assets

Down

$229,812

Down $103,658 (-31%) from 2023

Operations
Liabilities / Revenue58th percentileNet Margin20th percentile

Revenue

Up

$494,146

Up $60,993 (+14%) from 2023

Expenses

Up

$605,446

Up $112,019 (+23%) from 2023

Net Income

Down

-$111,300

Down $51,026 (-85%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth21st percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$600K$400K$200K$0Assets 2012: $272,596Liabilities 2012: $15Net Assets 2012: $272,5812012Assets 2013: $300,640Liabilities 2013: $371Net Assets 2013: $300,2692013Assets 2014: $284,210Liabilities 2014: $693Net Assets 2014: $283,5172014Assets 2021: $452,854Liabilities 2021: $3,975Net Assets 2021: $448,8792021Assets 2022: $394,180Liabilities 2022: $436Net Assets 2022: $393,7442022Assets 2023: $334,270Liabilities 2023: $800Net Assets 2023: $333,4702023Assets 2024: $233,789Liabilities 2024: $3,977Net Assets 2024: $229,8122024

Highlighted filing

2024

Assets$233,789
Liabilities$3,977
Net Assets$229,812
Open 2024 Filing

Operations Trend

Revenue Growth72nd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$800K$600K$400K$200K$0-$200KExpenses 2012: $445,3572012Expenses 2013: $411,7132013Revenue 2014: $427,472Expenses 2014: $444,224Net Income 2014: -$16,7522014Revenue 2021: $406,629Expenses 2021: $242,800Net Income 2021: $163,8292021Revenue 2022: $410,673Expenses 2022: $452,755Net Income 2022: -$42,0822022Revenue 2023: $433,153Expenses 2023: $493,427Net Income 2023: -$60,2742023Revenue 2024: $494,146Expenses 2024: $605,446Net Income 2024: -$111,3002024

Highlighted filing

2024

Revenue$494,146
Expenses$605,446
Net Income-$111,300
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$233,789
Liabilities
$3,977
Net assets
$229,812
Revenue
$494,146
Expenses
$605,446
Net income
-$111,300
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.34$0.04$2.30$4.94$6.05$1.11
2023Detailed filing. Detailed filing data is available for this year.$3.34$0.01$3.33$4.33$4.93$0.60
2022Detailed filing. Detailed filing data is available for this year.$3.94$0.00$3.94$4.11$4.53$0.42
2021Detailed filing. Detailed filing data is available for this year.$4.53$0.04$4.49$4.07$2.43$1.64
2014Detailed filing. Detailed filing data is available for this year.$2.84$0.01$2.84$4.27$4.44$0.17
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.01$0.00$3.00$4.12
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.73$0.00$2.73$4.45
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 14, 2025
Return Version
2023v6.0
Gross Receipts
$494,146
Mission and Program Overview

Mission

Education and promotion of surveying and mapping

Education and promotion of surveying and mapping.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$236,034$122,741▼ $113,293
Land, Buildings, and Equipment, Net$1,268$4,902▲ $3,634
Savings and Temporary Cash Investments$2,676$2,652▼ $24
Total Assets$334,270$233,789▼ $100,481
Other Assets Total$94,292$103,494▲ $9,202
Liabilities
Accounts Payable and Accrued Expenses$800$2,390▲ $1,590
Grants Payable-$1,500-
Other Liabilities$0$87▲ $87
Total Liabilities$800$3,977▲ $3,177
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$333,470$229,812▼ $103,658
Total Net Assets Fund Balance$333,470$229,812▼ $103,658
Total Liabilities and Net Assets / Fund Balance$334,270$233,789▼ $100,481

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$4,902$1,269$6,171
Other Assets Org$880--
Compensation and Service Providers
Top Officer Pay95th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Paula HammerExecutive DirectorFT$88,546$88,546

Board Members and Trustees

NameTitle
Jared AkinsImmediate Past President
Jeffrey WaggamonPresident
Jonathan LinkPresident-Elect
William LoetzAskega Chapter Delegate
Doug NihiserCentral Ohio Chapter Delegate
David HulsmeyerCincinnati Chapter Delegate
Mark YeagerCleveland Chapter Delegate
Richard FredricksonFirelands Chapter Delegate
Patrick ErnstMiami Valley Chapter Delegate
D Lynn SnyderMohican-Killbuck Valley Delegate
Mike NicholsMuskingum Valley Chapter Delegate
Thomas SilvaNSPS Governor
Mike AustenOhio Valley Chapter Delegate
Charles ChapmanScioto Valley Chapter Delegate
Joshua MihelcicSecretary
Eric LutzSouthwestern Chapter Delegate
Justin LeuToledo Chapter Delegate
Raymond FoosTreasurer
Robert CappelliTuscarawas Chapter Delegate
Ann BeschU of Akron Chapter Delegate
Travis CaldwellWestern Reserve Chapter Delegate
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$470,124
Investment Income
$0
Other Revenue
$24,022
Change in Net Assets
$-111,300
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$418,530
Salaries, Compensation, and Employee Benefits$182,916
Grants and Similar Amounts Paid$4,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings---$261,045
Current Officers, Directors, Trustees, and Key Employees---$88,546
Other Salaries and Wages---$54,902
Travel---$29,779
Occupancy---$27,338
Other Employee Benefits---$26,967
Office Expenses---$19,303
Fees for Services Other---$18,342
Payroll Taxes---$12,501
Fees for Services Accounting---$9,237
Advertising---$9,133
Information Technology---$7,137
Insurance---$5,416
Grants to Domestic Individuals---$4,000
Other Expenses---$2,611
Fees for Services Legal---$1,000
Fees for Service Investment Mgmnt Fees---$865
Depreciation Depletion---$726
Total Functional Expenses$0$0$0$605,446
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$7,288
Fundraising Direct Expenses$0
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
Political Expenditures$0
Section 527 Activity Spending$0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Sales tax payable$87
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 6

“Yes”

Form 990, Part VI, Section A, line 7A

“Yes”

Form 990, Part VI, Section A, line 7B

“Members ratify the organization's annual budget.”

Form 990, Part VI, Section B, line 11B

“The Executive Director and Administrative Financial Assistant will review the Form 990.”

Form 990, Part VI, Section B, line 15

“A management review committee of the Board of Directors reviews the salaries of all employees. This review is based on annual performance reviews of the employees. The Board then approves all salaries. A management review committee of the Board of Directors reviews the salaries of all employees. This review is based on annual performance reviews of the employees. The Board then approves all salaries.”

Form 990, Part VI, Section C, line 19

“Per request”

Filing and Contact Details

Filer

Filer Name
Professional Land Surveyors of Ohio
EIN
31-0892818
Phone
6147612313
Address
6797 North High Street Suite 101, Columbus, OH 43085

Signing Officer

Name
Paula Hammmer
Title
Executive Director
Phone
6147612313
Signed
2025-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Paula Hammmer
Formed
1972
Legal Domicile
Oh
Voting Board Members
21
Independent Board Members
21
Employees
2
Volunteers
60

Preparer

Firm
Whalen Cpas
Address
250 W OLD WILSON BRIDGE RD STE 300, WORTHINGTON, OH 43085
Preparer
Jeffery A Pumplun CPA
Phone
6143964200
Supplemental Narrative

Additional Explanations

Form 990, Part XI, line 9:

“Change in FMV - Beneficial interest in assets held by others 7,642.”

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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt210
IRS990/Form990PartVIISectionAGrp/TitleTxt0Immediate Past President
IRS990/Form990PartVIISectionAGrp/TitleTxt1President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt3Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt4President-Elect
IRS990/Form990PartVIISectionAGrp/TitleTxt5NSPS Governor
IRS990/Form990PartVIISectionAGrp/TitleTxt6Askega Chapter Delegate
IRS990/Form990PartVIISectionAGrp/TitleTxt7Central Ohio Chapter Delegate
IRS990/Form990PartVIISectionAGrp/TitleTxt8Cincinnati Chapter Delegate
IRS990/Form990PartVIISectionAGrp/TitleTxt9Cleveland Chapter Delegate
IRS990/Form990PartVIISectionAGrp/TitleTxt10Firelands Chapter Delegate
IRS990/Form990PartVIISectionAGrp/TitleTxt11Miami Valley Chapter Delegate
IRS990/Form990PartVIISectionAGrp/TitleTxt12Mohican-Killbuck Valley Delegate
IRS990/Form990PartVIISectionAGrp/TitleTxt13Muskingum Valley Chapter Delegate
IRS990/Form990PartVIISectionAGrp/TitleTxt14Ohio Valley Chapter Delegate
IRS990/Form990PartVIISectionAGrp/TitleTxt15Scioto Valley Chapter Delegate
IRS990/Form990PartVIISectionAGrp/TitleTxt16Southwestern Chapter Delegate
IRS990/Form990PartVIISectionAGrp/TitleTxt17Toledo Chapter Delegate
IRS990/Form990PartVIISectionAGrp/TitleTxt18Tuscarawas Chapter Delegate
IRS990/Form990PartVIISectionAGrp/TitleTxt19Western Reserve Chapter Delegate
IRS990/Form990PartVIISectionAGrp/TitleTxt20U of Akron Chapter Delegate
IRS990/Form990PartVIISectionAGrp/TitleTxt21Executive Director
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr01972
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/FundraisingDirectExpensesAmt00
IRS990/FundraisingGrossIncomeAmt07288
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt021
IRS990/GrantsPayableGrp/EOYAmt01500
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt04000
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0494146
IRS990/GrossSalesOfInventoryAmt01923
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt021
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/TotalAmt07137
IRS990/InsuranceGrp/TotalAmt05416
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt01
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01269
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01268
IRS990/LandBldgEquipBasisNetGrp/EOYAmt04902
IRS990/LandBldgEquipCostOrOtherBssAmt06171
IRS990/LegalDomicileStateCd0OH
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd01
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0Education and promotion of surveying and mapping
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0333470
IRS990/NetAssetsOrFundBalancesEOYAmt0229812
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt07288
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt07288
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt01923
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt01923
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0333470
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0229812
IRS990/NondeductibleContributionsInd01
IRS990/NondeductibleContriDisclInd01
IRS990/OccupancyGrp/TotalAmt027338
IRS990/OfficeExpensesGrp/TotalAmt019303
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt094292
IRS990/OtherAssetsTotalGrp/EOYAmt0103494
IRS990/OtherChangesInNetAssetsAmt07642
IRS990/OtherEmployeeBenefitsGrp/TotalAmt026967
IRS990/OtherExpensesGrp/Desc0Bank Fees
IRS990/OtherExpensesGrp/Desc1Payroll Processing
IRS990/OtherExpensesGrp/Desc2Member Services
IRS990/OtherExpensesGrp/Desc3Dues & Subscriptions
IRS990/OtherExpensesGrp/TotalAmt015609
IRS990/OtherExpensesGrp/TotalAmt15949
IRS990/OtherExpensesGrp/TotalAmt25040
IRS990/OtherExpensesGrp/TotalAmt32611
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherLiabilitiesGrp/EOYAmt087
IRS990/OtherRevenueMiscGrp/BusinessCd0541800
IRS990/OtherRevenueMiscGrp/Desc0Restitution
IRS990/OtherRevenueMiscGrp/Desc1Advertising
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt014081
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt014081
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1730
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt0730
IRS990/OtherRevenueTotalAmt014811
IRS990/OtherSalariesAndWagesGrp/TotalAmt054902
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt012501
IRS990/PoliciesReferenceChaptersInd01
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0Paula Hammmer
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/Desc0Annual Meeting/Convent
IRS990/ProgramServiceRevenueGrp/Desc1Membership dues
IRS990/ProgramServiceRevenueGrp/Desc2Continuing Education
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0224660
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1129748
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2115716
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0224660
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1129748
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2115716
IRS990/ProgSrvcAccomActy2Grp/Desc0Expenses for meetings, seminars, and conventions held for members by state and local chapters. Meetings are held in conjunction with continuing education.
IRS990/ProgSrvcAccomActy3Grp/Desc0Scholarship funding to secondary and collegiate schools for students majoring in surveying and mapping.
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt04826
IRS990/PYOtherExpensesAmt0320872
IRS990/PYOtherRevenueAmt039122
IRS990/PYProgramServiceRevenueAmt0389205
IRS990/PYRevenuesLessExpensesAmt0-60274
IRS990/PYSalariesCompEmpBnftPaidAmt0172555
IRS990/PYTotalExpensesAmt0493427
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0433153
IRS990/ReconcilationRevenueExpnssAmt0-111300
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02676
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02652
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/DuesAssessmentsAmt0129748
IRS990ScheduleC/Expended527ActivitiesAmt00
IRS990ScheduleC/InternalFundsContributedAmt00
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/PoliticalExpendituresAmt00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0The Organization has a PAC. The PAC has its own bank account and is registered separately with the State.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0Additional Information
IRS990ScheduleC/VolunteerHoursCnt00
IRS990ScheduleD/EquipmentGrp/BookValueAmt04902
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01269
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt06171
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt092796
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt18607
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt21211
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt3880
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Scholarship fund
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Deposits
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2Security deposits
IRS990ScheduleD/OtherAssetsOrgGrp/Desc3Undeposited funds
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt087
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Sales tax payable
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04902
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0103494
IRS990ScheduleD/TotalLiabilityAmt087

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