Civic Intelligence

Forensic Diagnostic Center of District Nine Inc.

990 • Fiscal year 2023 • EIN 31-0928944

Jul 01, 2022 to Jun 30, 2023 • Filed on Mar 29, 2024

1109 Clark StreetCambridge, OH 43725

(740) 439-4136

Siviq Scores

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

Liabilities / Assets

55th percentile

0.03x

Higher debt load relative to assets than 55% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

48th percentile

0.02x

Higher debt load relative to revenue than 48% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

83rd percentile

34%

Higher net margin than 83% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

93rd percentile

$135,512

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 20.4% of source-year revenue.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

95th percentile

140%

Faster asset growth than 95% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

78th percentile

41%

Faster revenue growth than 78% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Up

$351,792

Up $205,202 (+140%) from 2022

Net Assets

Up

$340,971

Up $222,510 (+188%) from 2022

Liabilities

Down

$10,821

Down $17,308 (-62%) from 2022

Revenue

Up

$662,862

Up $192,157 (+41%) from 2022

Expenses

Up

$440,352

Up $3,499 (+0.8%) from 2022

Net Income

Up

$222,510

Up $188,658 (+557%) from 2022

Historical Trend

Balance Sheet Trend

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

$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

2023

Assets$351,792
Liabilities$10,821
Net Assets$340,971

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2023

Revenue$662,862
Expenses$440,352
Net Income$222,510
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Mar 29, 2024
Return Version
2022v5.0
Gross Receipts
$662,862
Mission and Program Overview

Mission

Evaluating individuals for competency

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$50,152$230,869▲ $180,717
Cash and Non-Interest-Bearing Accounts$63,236$93,931▲ $30,695
Prepaid Expenses and Deferred Charges$10,897$9,556▼ $1,341
Accounts Receivable$13,534$9,433▼ $4,101
Land, Buildings, and Equipment, Net$8,771$8,003▼ $768
Total Assets$146,590$351,792▲ $205,202
Liabilities
Accounts Payable and Accrued Expenses$28,129$10,821▼ $17,308
Total Liabilities$28,129$10,821▼ $17,308
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$118,461$340,971▲ $222,510
Total Net Assets Fund Balance$118,461$340,971▲ $222,510
Total Liabilities and Net Assets / Fund Balance$146,590$351,792▲ $205,202

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$8,003$17,607$25,610
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Andrew ReisnerExecutive DiFT$135,512$135,512
Kent AndersonTreasurer-$1$1

Board Members and Trustees

NameTitle
John MoonPresident
Herb FieldsDirector
Katie ArchibaldDirector
Becky HunklerSecretary
Jean GilcherVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$577,109
Program Service Revenue
$83,365
Investment Income
$2,388
Other Revenue
$0
Change in Net Assets
$222,510

Audited Revenue Reconciliation

Revenue per Audited Statements
$662,862
Total Revenue per Audited Statements
$662,862
Total Revenue per Form 990
$662,862
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$241,176
Other Expenses$199,176
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$147,692$505-$148,197
Current Officers, Directors, Trustees, and Key Employees$104,344$31,168-$135,512
Other Employee Benefits$38,190$11,408-$49,598
Other Salaries and Wages$32,156$9,605-$41,761
Insurance$11,596$3,464-$15,060
Payroll Taxes$11,015$3,290-$14,305
Occupancy$9,929$2,966-$12,895
Office Expenses$3,450$1,030-$4,480
Fees for Services Accounting$3,013$900-$3,913
Travel$2,690$804-$3,494
Depreciation Depletion$1,838$549-$2,387
All Other Expenses$899$355-$1,254
Other Expenses$524$156-$680
Conferences and Meetings$156$47-$203
Total Functional Expenses$373,225$67,127$0$440,352

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$440,352
Total Expenses per Audited Statements$440,352
Total Expenses per Form 990$440,352
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
2024-03-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Moon
Formed
1977
Legal Domicile
Oh
Voting Board Members
6
Independent Board Members
6
Employees
3
Volunteers
6

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 147,692 505 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, 2020 and beyond remain subject to examination by the internal revenue service. The agency did not have unrecognized tax benefits as of june 30, 2023 and 2022, 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, 2023 and 2022, the agency has not accrued interest or penalties related to uncertain tax positions.

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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, 2020 AND BEYOND REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE AGENCY DID NOT HAVE UNRECOGNIZED TAX BENEFITS AS OF JUNE 30, 2023 AND 2022, 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, 2023 AND 2022, THE AGENCY HAS NOT ACCRUED INTEREST OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS.
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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.
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Document Assets

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Filings

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