Civic Intelligence

Columbus Education Association

990 • Fiscal year 2023 • EIN 31-0946049

Sep 01, 2022 to Aug 31, 2023 • Filed on Mar 02, 2024

929 E Broad StColumbus, OH 43205

(614) 253-4735

Siviq Scores

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

Liabilities / Assets

86th percentile

0.19x

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

2023 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

83rd percentile

0.18x

Higher debt load relative to revenue than 83% of similar nonprofits.

2023 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2023

Net Margin

21st percentile

-4.8%

Higher net margin than 21% of similar nonprofits.

2023 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

83rd percentile

$197,641

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 9.8% of source-year revenue.

2023 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2023

Asset Growth

16th percentile

-4.2%

Faster asset growth than 16% of similar nonprofits.

2023 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

49th percentile

5.0%

Faster revenue growth than 49% of similar nonprofits.

2023 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Down

$1,896,579

Down $84,044 (-4.2%) from 2022

Net Assets

Down

$1,540,889

Down $97,570 (-6.0%) from 2022

Liabilities

Up

$355,690

Up $13,526 (+4.0%) from 2022

Revenue

Up

$2,015,533

Up $95,533 (+5.0%) from 2022

Expenses

Up

$2,113,103

Up $375,353 (+22%) from 2022

Net Income

Down

-$97,570

Down $279,820 (-154%) from 2022

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $949,544Liabilities 2010: $321,518Net Assets 2010: $628,0262010Assets 2011: $896,196Liabilities 2011: $220,277Net Assets 2011: $675,9192011Assets 2012: $848,512Liabilities 2012: $124,667Net Assets 2012: $723,8452012Assets 2013: $797,426Liabilities 2013: $43,395Net Assets 2013: $754,0312013Assets 2014: $851,317Liabilities 2014: $224,225Net Assets 2014: $627,0922014Assets 2015: $831,109Liabilities 2015: $214,931Net Assets 2015: $616,1782015Assets 2016: $836,843Liabilities 2016: $351,701Net Assets 2016: $485,1422016Assets 2017: $750,663Liabilities 2017: $162,363Net Assets 2017: $588,3002017Assets 2018: $996,080Liabilities 2018: $309,290Net Assets 2018: $686,7902018Assets 2019: $1,189,530Liabilities 2019: $302,394Net Assets 2019: $887,1362019Assets 2020: $1,427,643Liabilities 2020: $267,766Net Assets 2020: $1,159,8772020Assets 2021: $1,585,396Liabilities 2021: $118,218Net Assets 2021: $1,467,1782021Assets 2022: $1,980,623Liabilities 2022: $342,164Net Assets 2022: $1,638,4592022Assets 2023: $1,896,579Liabilities 2023: $355,690Net Assets 2023: $1,540,8892023Assets 2024: $2,064,617Liabilities 2024: $664,229Net Assets 2024: $1,400,3882024

Highlighted filing

2023

Assets$1,896,579
Liabilities$355,690
Net Assets$1,540,889

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,523,7112010Expenses 2011: $1,714,7462011Expenses 2012: $1,578,3182012Expenses 2013: $1,744,2262013Revenue 2014: $1,563,524Expenses 2014: $1,690,463Net Income 2014: -$126,9392014Revenue 2015: $1,731,992Expenses 2015: $1,742,906Net Income 2015: -$10,9142015Revenue 2016: $1,621,325Expenses 2016: $1,752,361Net Income 2016: -$131,0362016Revenue 2017: $1,717,510Expenses 2017: $1,614,352Net Income 2017: $103,1582017Revenue 2018: $1,682,497Expenses 2018: $1,584,007Net Income 2018: $98,4902018Revenue 2019: $1,733,498Expenses 2019: $1,533,152Net Income 2019: $200,3462019Revenue 2020: $1,728,628Expenses 2020: $1,455,887Net Income 2020: $272,7412020Revenue 2021: $1,757,872Expenses 2021: $1,450,572Net Income 2021: $307,3002021Revenue 2022: $1,920,000Expenses 2022: $1,737,750Net Income 2022: $182,2502022Revenue 2023: $2,015,533Expenses 2023: $2,113,103Net Income 2023: -$97,5702023Revenue 2024: $2,109,196Expenses 2024: $2,249,697Net Income 2024: -$140,5012024

Highlighted filing

2023

Revenue$2,015,533
Expenses$2,113,103
Net Income-$97,570
Jump To
Filing Snapshot
Filing Period
Sep 1, 2022 to Aug 31, 2023
Signed
Mar 2, 2024
Return Version
2022v5.0
Gross Receipts
$2,015,533
Mission and Program Overview

Mission

TEACHER REPRESENTATION

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities-$1,033,336-
Savings and Temporary Cash Investments$1,300,219$506,063▼ $794,156
Cash and Non-Interest-Bearing Accounts$537,710$189,839▼ $347,871
Land, Buildings, and Equipment, Net$142,694$156,665▲ $13,971
Accounts Receivable-$10,676-
Total Assets$1,980,623$1,896,579▼ $84,044
Liabilities
Accounts Payable and Accrued Expenses$342,164$355,690▲ $13,526
Total Liabilities$342,164$355,690▲ $13,526
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,638,459$1,540,889▼ $97,570
Total Net Assets Fund Balance$1,638,459$1,540,889▼ $97,570
Total Liabilities and Net Assets / Fund Balance$1,980,623$1,896,579▼ $84,044

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$90,705$344,671$435,376
Land$65,960-$65,960
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Phil HayesVice PresideFT$69,202$128,439$197,641
John ConeglioPresidentFT$80,937$107,568$80,937
Phil HayesVice President-$69,202-$69,202
Tom BusherBudget DirecPT$63,304-$63,304

Board Members and Trustees

NameTitle
Victoria EvansGoverner
Becky CoyneGovernor
Carla DavisGovernor
Cindy JamisonGovernor
Ellen GiovinazzoGovernor
Jada JacksonGovernor
Jeannette JohnsonGovernor
Joe DeckerGovernor
Megan HinzGovernor
Neil MooreGovernor
Traci ArwayGovernor
Revenue and Support

Revenue Composition

Contributions and Grants
$102,120
Program Service Revenue
$1,838,366
Investment Income
$39,310
Other Revenue
$35,737
All Other Contributions
$120
Change in Net Assets
$-97,570

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,015,533
Total Revenue per Audited Statements
$2,015,533
Total Revenue per Form 990
$2,015,533
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,454,086
Other Expenses$598,017
Grants and Similar Amounts Paid$61,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$925,594
Current Officers, Directors, Trustees, and Key Employees---$449,450
Conferences and Meetings---$163,070
Office Expenses---$133,701
Grants to Domestic Orgs---$61,000
Pension Plan Contributions---$49,904
Occupancy---$43,287
All Other Expenses---$31,742
Payroll Taxes---$29,138
Other Expenses---$12,354
Depreciation Depletion---$11,285
Fees for Services Accounting---$8,810
Information Technology---$5,360
Fees for Services Legal---$2,795
Insurance---$1,800
Total Functional Expenses$0$0$0$2,113,103

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,113,103
Total Expenses per Audited Statements$2,113,103
Total Expenses per Form 990$2,113,103
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Cea Foundation---$61,000
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
No
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
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
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

Classes of members of stockholders members

Form 990, Page 6, Part VI, Line 7A

Cea members elect the officaers and members of the board of governors.

Form 990, Page 6, Part VI, Line 7B

Constitutional changes must be approved by the membership.

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

Board members are provided a copy of the 990 to review before it is filed

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

Board members are given annual notice of the conflict of interest policy.

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

Compensation is determined by the board of directors.

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

Compensation is determined by the board of directors.

Form 990, Page 6, Part VI, Line 19

All governing documents are made available to the general public on request while some are posted on the organizations website.

Filing and Contact Details

Filer

Filer Name
Columbus Education Association
EIN
31-0946049
Phone
6142534735
Address
929 E BROAD ST, COLUMBUS, OH 43205

Signing Officer

Name
John Coneglio
Title
President
Phone
6142534735
Signed
2024-03-02

Organization Details

Principal Officer
John Coneglio
Formed
1951
Legal Domicile
Oh
Voting Board Members
14
Independent Board Members
14
Employees
13

Preparer

Firm
Perks Pusateri & Company Cpas
Address
137-B COMMERCE PARK DRIVE, WESTERVILLE, OH 43082
Preparer
Grant S Perks
Phone
6143927800
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IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0SCHEDULE C,PART I-A,LINE 1 CEA PROVIDED VOTES GUIDE TO ITS MEMBERSHIP. SCHEDULE C,PART IV,ADDITIONAL IMFORMATION THE ORGANNIZATION MONITORS THE LAW THAT AFFECT TEACHERS AND ADVISED THE TEACHERS ON THE EFFECTS OF THOSE LAWS. SINCE SUBSTANTIALLY ALL (MORE THAN 90% OF THE DUES ARE NON-DEDUCTIBLE, THE LOBBYING PROXY TAX DOES NOT APPLY.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE C, PART IV
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CLASSES OF MEMBERS OF STOCKHOLDERS MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CEA MEMBERS ELECT THE OFFICAERS AND MEMBERS OF THE BOARD OF GOVERNORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CONSTITUTIONAL CHANGES MUST BE APPROVED BY THE MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOARD MEMBERS ARE PROVIDED A COPY OF THE 990 TO REVIEW BEFORE IT IS FILED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOARD MEMBERS ARE GIVEN ANNUAL NOTICE OF THE CONFLICT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5COMPENSATION IS DETERMINED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6COMPENSATION IS DETERMINED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7ALL GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE GENERAL PUBLIC ON REQUEST WHILE SOME ARE POSTED ON THE ORGANIZATIONS WEBSITE.
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
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15B
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt3OHIO EDUCATION ASSOCIATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt4NATIONAL EDUCATION ASSOCIATION
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt3225 EAST BROAD STREET
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine2Txt0PO BOX 2550
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.06$0.66$1.40$2.11$2.25$0.14
2023Detailed filing. Detailed filing data is available for this year.$1.90$0.36$1.54$2.02$2.11$0.10
2022Detailed filing. Detailed filing data is available for this year.$1.98$0.34$1.64$1.92$1.74$0.18
2021Detailed filing. Detailed filing data is available for this year.$1.59$0.12$1.47$1.76$1.45$0.31
2020Detailed filing. Detailed filing data is available for this year.$1.43$0.27$1.16$1.73$1.46$0.27
2019Detailed filing. Detailed filing data is available for this year.$1.19$0.30$0.89$1.73$1.53$0.20
2018Detailed filing. Detailed filing data is available for this year.$1.00$0.31$0.69$1.68$1.58$0.10
2017Detailed filing. Detailed filing data is available for this year.$0.75$0.16$0.59$1.72$1.61$0.10
2016Detailed filing. Detailed filing data is available for this year.$0.84$0.35$0.49$1.62$1.75$0.13
2015Detailed filing. Detailed filing data is available for this year.$0.83$0.21$0.62$1.73$1.74$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.85$0.22$0.63$1.56$1.69$0.13
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.80$0.04$0.75$1.74
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.85$0.12$0.72$1.58
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.90$0.22$0.68$1.71
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.95$0.32$0.63$1.52