Civic Intelligence

Forensic Diagnostic Center Of

EIN 31-0928944 • 501(c)3 • Cambridge, OH

Profile

Evaluating individuals for competency

1109 Clark StreetCambridge, OH 43725
Siviq Scores

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

Liabilities / Assets

69th percentile

0.11x

Higher debt load relative to assets than 69% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

66th percentile

0.07x

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

501(c)3 • $500k-$1M nonprofits • Source year 2025

Net Margin

58th percentile

8.4%

Higher net margin than 58% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

96th percentile

$190,465

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 22.9% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Asset Growth

79th percentile

25%

Faster asset growth than 79% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

61st percentile

15%

Faster revenue growth than 61% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets69th percentile

Assets

Up

$540,906

Up $109,137 (+25%) from 2024

Liabilities

Up

$58,586

Up $37,109 (+173%) from 2024

Net Assets

Up

$482,320

Up $72,028 (+18%) from 2024

Operations
Liabilities / Revenue66th percentileNet Margin58th percentile

Revenue

Up

$830,970

Up $108,396 (+15%) from 2024

Expenses

Up

$760,867

Up $108,217 (+17%) from 2024

Net Income

Up

$70,103

Up $179 (+0.3%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth79th percentile

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

$600K$400K$200K$0Assets 2012: $93,068Liabilities 2012: $10,211Net Assets 2012: $82,8572012Assets 2013: $89,755Liabilities 2013: $8,831Net Assets 2013: $80,9242013Assets 2014: $88,084Liabilities 2014: $13,807Net Assets 2014: $74,2772014Assets 2015: $78,671Liabilities 2015: $9,566Net Assets 2015: $69,1052015Assets 2016: $76,149Liabilities 2016: $9,335Net Assets 2016: $66,8142016Assets 2017: $79,797Liabilities 2017: $13,960Net Assets 2017: $65,8372017Assets 2018: $77,137Liabilities 2018: $5,535Net Assets 2018: $71,6022018Assets 2019: $87,484Liabilities 2019: $13,697Net Assets 2019: $73,7872019Assets 2020: $112,848Liabilities 2020: $4,555Net Assets 2020: $108,2932020Assets 2021: $100,997Liabilities 2021: $4,825Net Assets 2021: $96,1722021Assets 2022: $146,590Liabilities 2022: $28,129Net Assets 2022: $118,4612022Assets 2023: $351,792Liabilities 2023: $10,821Net Assets 2023: $340,9712023Assets 2024: $431,769Liabilities 2024: $21,477Net Assets 2024: $410,2922024Assets 2025: $540,906Liabilities 2025: $58,586Net Assets 2025: $482,3202025

Highlighted filing

2025

Assets$540,906
Liabilities$58,586
Net Assets$482,320
Open 2025 Filing

Operations Trend

Revenue Growth61st percentile

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

$1.0M$500K$0-$500KExpenses 2012: $248,4952012Expenses 2013: $258,6482013Revenue 2014: $267,849Expenses 2014: $274,496Net Income 2014: -$6,6472014Revenue 2015: $272,598Expenses 2015: $277,771Net Income 2015: -$5,1732015Revenue 2016: $279,537Expenses 2016: $281,828Net Income 2016: -$2,2912016Revenue 2017: $301,894Expenses 2017: $302,871Net Income 2017: -$9772017Revenue 2018: $326,135Expenses 2018: $320,370Net Income 2018: $5,7652018Revenue 2019: $339,216Expenses 2019: $337,031Net Income 2019: $2,1852019Revenue 2020: $384,978Expenses 2020: $350,472Net Income 2020: $34,5062020Revenue 2021: $373,627Expenses 2021: $385,748Net Income 2021: -$12,1212021Revenue 2022: $470,705Expenses 2022: $436,853Net Income 2022: $33,8522022Revenue 2023: $662,862Expenses 2023: $440,352Net Income 2023: $222,5102023Revenue 2024: $722,574Expenses 2024: $652,650Net Income 2024: $69,9242024Revenue 2025: $830,970Expenses 2025: $760,867Net Income 2025: $70,1032025

Highlighted filing

2025

Revenue$830,970
Expenses$760,867
Net Income$70,103
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$540,906
Liabilities
$58,586
Net assets
$482,320
Revenue
$830,970
Expenses
$760,867
Net income
$70,103
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$5.41$0.59$4.82$8.31$7.61$0.70
2024Detailed filing. Detailed filing data is available for this year.$4.32$0.21$4.10$7.23$6.53$0.70
2023Detailed filing. Detailed filing data is available for this year.$3.52$0.11$3.41$6.63$4.40$2.23
2022Detailed filing. Detailed filing data is available for this year.$1.47$0.28$1.18$4.71$4.37$0.34
2021Detailed filing. Detailed filing data is available for this year.$1.01$0.05$0.96$3.74$3.86$0.12
2020Detailed filing. Detailed filing data is available for this year.$1.13$0.05$1.08$3.85$3.50$0.35
2019Detailed filing. Detailed filing data is available for this year.$0.87$0.14$0.74$3.39$3.37$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.77$0.06$0.72$3.26$3.20$0.06
2017Detailed filing. Detailed filing data is available for this year.$0.80$0.14$0.66$3.02$3.03$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.76$0.09$0.67$2.80$2.82$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.79$0.10$0.69$2.73$2.78$0.05
2014Detailed filing. Detailed filing data is available for this year.$0.88$0.14$0.74$2.68$2.74$0.07
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.90$0.09$0.81$2.59
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.93$0.10$0.83$2.48
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Feb 20, 2026
Return Version
2024v5.0
Gross Receipts
$830,970
Mission and Program Overview

Mission

Evaluating individuals for competency

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$201,326$371,738▲ $170,412
Cash and Non-Interest-Bearing Accounts$192,122$117,786▼ $74,336
Accounts Receivable$10,778$22,258▲ $11,480
Prepaid Expenses and Deferred Charges$13,391$18,546▲ $5,155
Land, Buildings, and Equipment, Net$14,152$10,578▼ $3,574
Total Assets$431,769$540,906▲ $109,137
Liabilities
Accounts Payable and Accrued Expenses$21,477$58,586▲ $37,109
Total Liabilities$21,477$58,586▲ $37,109
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$410,292$482,320▲ $72,028
Total Net Assets Fund Balance$410,292$482,320▲ $72,028
Total Liabilities and Net Assets / Fund Balance$431,769$540,906▲ $109,137

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$10,578$22,400$32,978
Compensation and Service Providers
Top Officer Pay96th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Andrew ReisnerExecutive DiFT$182,120$8,345$190,465
Andrew ReisnerExecutive Director-$136,620$53,845$190,465

Board Members and Trustees

NameTitle
John MoonPresident
Laura KlohBoard Member
Becky HunklerSecretary
Kent AndersonTreasurer
Jean GilcherVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$723,539
Program Service Revenue
$98,470
Investment Income
$8,961
Other Revenue
$0
Change in Net Assets
$70,103

Audited Revenue Reconciliation

Revenue per Audited Statements
$830,970
Revenue Not Reported on Form 990
$1,925
Total Revenue per Audited Statements
$832,895
Total Revenue per Form 990
$830,970
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$420,426
Other Expenses$340,441
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$259,368--$259,368
Current Officers, Directors, Trustees, and Key Employees$146,658$43,807-$190,465
Other Salaries and Wages$99,967$29,861-$129,828
Other Employee Benefits$61,547$18,384-$79,931
Payroll Taxes$15,556$4,646-$20,202
Insurance$14,949$4,466-$19,415
Occupancy$10,196$3,046-$13,242
Fees for Services Accounting$7,406$2,212-$9,618
Office Expenses$5,657$1,689-$7,346
Depreciation Depletion$2,752$822-$3,574
All Other Expenses$2,632$842-$3,474
Other Expenses$2,079$1,958-$1,958
Travel$1,356$405-$1,761
Conferences and Meetings$885$265-$1,150
Total Functional Expenses$646,450$114,417$0$760,867

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$760,867
Total Expenses per Audited Statements$760,867
Total Expenses per Form 990$760,867
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
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

“The form 990 is available for the board of directors to review at the agency.”

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

“Conflict of interest policy review conducted as part of annual audit.”

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

“Compensation issues are reviewed during board of directors' meetings.”

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

“Compensation issues are reviewed during board of directors' meetings.”

Form 990, Page 6, Part VI, Line 19

“AVAILABLE UPON REQUEST.”

Filing and Contact Details

Filer

Filer Name
Forensic Diagnostic Center of
EIN
31-0928944
Phone
7404394136
Address
1109 CLARK STREET, CAMBRIDGE, OH 43725

Signing Officer

Name
Andrew Reisner
Title
Executive Director
Phone
7404394136
Signed
2026-02-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Moon
Formed
1977
Legal Domicile
Oh
Voting Board Members
5
Independent Board Members
5
Employees
3
Volunteers
5

Preparer

Firm
Seo CPA Group Ltd
Address
3596 MAPLE AVE STE B, ZANESVILLE, OH 43701
Preparer
Heather Dolen CPA
Phone
7408681100
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Contract services 259,368 0 0”

Financial Statement Notes

Schedule D, Page 3, Part X

“The agency follows accounting rules that prescribe when to recognize and how to measure the financial effects, if any, of income tax positions taken or expected to be taken on its income tax returns, including the position that the agency continues to qualify to be treated as a not-for-profit organization exempt from income tax provisions. Management is required to evaluate the likelihood that, upon examination by relevant taxing jurisdictions, those income tax positions would be sustained. The agency is a not-for-profit voluntary organization exempt from income taxes under section 501(c)(3) of the internal revenue code. Accordingly, no provision for federal income taxes has been made in the financial statements. The agency's informational returns for tax years ended june 30, 2022 and beyond remain subject to examination by the internal revenue service. The agency did not have unrecognized tax benefits as of june 30, 2025 and 2024, and does not expect this to change significantly over the next 12 months. The agency will recognize interest and penalties accrued on any unrecognized tax benefits as a component of income tax expense. As of june 30, 2025 and 2024, the agency has not accrued interest or penalties related to uncertain tax positions.”

Raw XML AppendixShowing 400 of 433 raw XML fields

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/ProgramServiceRevenueGrp/Desc3TRAVEL FEES
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE AGENCY FOLLOWS ACCOUNTING RULES THAT PRESCRIBE WHEN TO RECOGNIZE AND HOW TO MEASURE THE FINANCIAL EFFECTS, IF ANY, OF INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON ITS INCOME TAX RETURNS, INCLUDING THE POSITION THAT THE AGENCY CONTINUES TO QUALIFY TO BE TREATED AS A NOT-FOR-PROFIT ORGANIZATION EXEMPT FROM INCOME TAX PROVISIONS. MANAGEMENT IS REQUIRED TO EVALUATE THE LIKELIHOOD THAT, UPON EXAMINATION BY RELEVANT TAXING JURISDICTIONS, THOSE INCOME TAX POSITIONS WOULD BE SUSTAINED. THE AGENCY IS A NOT-FOR-PROFIT VOLUNTARY ORGANIZATION EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION FOR FEDERAL INCOME TAXES HAS BEEN MADE IN THE FINANCIAL STATEMENTS. THE AGENCY'S INFORMATIONAL RETURNS FOR TAX YEARS ENDED JUNE 30, 2022 AND BEYOND REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE AGENCY DID NOT HAVE UNRECOGNIZED TAX BENEFITS AS OF JUNE 30, 2025 AND 2024, AND DOES NOT EXPECT THIS TO CHANGE SIGNIFICANTLY OVER THE NEXT 12 MONTHS. THE AGENCY WILL RECOGNIZE INTEREST AND PENALTIES ACCRUED ON ANY UNRECOGNIZED TAX BENEFITS AS A COMPONENT OF INCOME TAX EXPENSE. AS OF JUNE 30, 2025 AND 2024, THE AGENCY HAS NOT ACCRUED INTEREST OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0ANDREW REISNER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS AVAILABLE FOR THE BOARD OF DIRECTORS TO REVIEW AT THE AGENCY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CONFLICT OF INTEREST POLICY REVIEW CONDUCTED AS PART OF ANNUAL AUDIT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION ISSUES ARE REVIEWED DURING BOARD OF DIRECTORS' MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION ISSUES ARE REVIEWED DURING BOARD OF DIRECTORS' MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CONTRACT SERVICES 259,368 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
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