Civic Intelligence

Public Children Services Association of Ohio

EIN 31-0996612 • 501(c)3 • Columbus, OH

Profile

A membership driven association of ohio's county public children services agencies for safe children, stable families, and supportive communities.

175 S 3rd Street 1150Columbus, OH 43215

www.pcsao.org

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.36x

Higher debt load relative to assets than 72% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

81st percentile

0.79x

Higher debt load relative to revenue than 81% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

52nd percentile

5.4%

Higher net margin than 52% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

63rd percentile

$164,500

Higher top officer pay than 63% of similar nonprofits.

Top officer pay equals 4.6% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

90th percentile

44%

Faster asset growth than 90% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

2nd percentile

-75%

Faster revenue growth than 2% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets72nd percentile

Assets

Up

$7,657,377

Up $2,338,833 (+44%) from 2023

Liabilities

Up

$2,792,706

Up $2,051,950 (+277%) from 2023

Net Assets

Up

$4,864,671

Up $286,883 (+6.3%) from 2023

Operations
Liabilities / Revenue81st percentileNet Margin52nd percentile

Revenue

Down

$3,544,512

Down $10,357,818 (-75%) from 2023

Expenses

Down

$3,352,136

Down $9,551,098 (-74%) from 2023

Net Income

Down

$192,376

Down $806,720 (-81%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth90th percentile

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

$20M$15M$10M$5.0M$0Assets 2010: $703,161Liabilities 2010: $239,508Net Assets 2010: $463,6532010Assets 2011: $697,703Liabilities 2011: $276,058Net Assets 2011: $421,6452011Assets 2012: $706,617Liabilities 2012: $253,060Net Assets 2012: $453,5572012Assets 2013: $722,169Liabilities 2013: $221,493Net Assets 2013: $500,6762013Assets 2014: $942,087Liabilities 2014: $315,382Net Assets 2014: $626,7052014Assets 2015: $835,835Liabilities 2015: $213,751Net Assets 2015: $622,0842015Assets 2016: $717,137Liabilities 2016: $169,791Net Assets 2016: $547,3462016Assets 2017: $893,736Liabilities 2017: $486,221Net Assets 2017: $407,5152017Assets 2018: $1,141,173Liabilities 2018: $615,035Net Assets 2018: $526,1382018Assets 2019: $1,634,468Liabilities 2019: $868,460Net Assets 2019: $766,0082019Assets 2020: $3,698,472Liabilities 2020: $1,946,086Net Assets 2020: $1,752,3862020Assets 2021: $4,005,603Liabilities 2021: $1,698,817Net Assets 2021: $2,306,7862021Assets 2022: $16,539,954Liabilities 2022: $13,038,915Net Assets 2022: $3,501,0392022Assets 2023: $5,318,544Liabilities 2023: $740,756Net Assets 2023: $4,577,7882023Assets 2024: $7,657,377Liabilities 2024: $2,792,706Net Assets 2024: $4,864,6712024

Highlighted filing

2024

Assets$7,657,377
Liabilities$2,792,706
Net Assets$4,864,671
Open 2024 Filing

Operations Trend

Revenue Growth2nd percentile

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

$15M$10M$5.0M$0-$5.0MExpenses 2010: $1,197,8752010Expenses 2011: $1,360,7542011Expenses 2012: $1,093,6282012Revenue 2013: $1,028,220Expenses 2013: $1,036,187Net Income 2013: -$7,9672013Revenue 2014: $1,289,526Expenses 2014: $1,163,497Net Income 2014: $126,0292014Revenue 2015: $1,455,319Expenses 2015: $1,459,940Net Income 2015: -$4,6212015Revenue 2016: $1,302,344Expenses 2016: $1,377,082Net Income 2016: -$74,7382016Revenue 2017: $1,516,466Expenses 2017: $1,656,297Net Income 2017: -$139,8312017Revenue 2018: $2,885,478Expenses 2018: $2,766,855Net Income 2018: $118,6232018Revenue 2019: $4,774,541Expenses 2019: $4,534,672Net Income 2019: $239,8692019Revenue 2020: $8,310,816Expenses 2020: $7,324,439Net Income 2020: $986,3772020Revenue 2021: $9,664,909Expenses 2021: $9,117,684Net Income 2021: $547,2252021Revenue 2022: $12,609,585Expenses 2022: $11,253,805Net Income 2022: $1,355,7802022Revenue 2023: $13,902,330Expenses 2023: $12,903,234Net Income 2023: $999,0962023Revenue 2024: $3,544,512Expenses 2024: $3,352,136Net Income 2024: $192,3762024

Highlighted filing

2024

Revenue$3,544,512
Expenses$3,352,136
Net Income$192,376
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$7,657,377
Liabilities
$2,792,706
Net assets
$4,864,671
Revenue
$3,544,512
Expenses
$3,352,136
Net income
$192,376
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.66$2.79$4.86$3.54$3.35$0.19
2023Detailed filing. Detailed filing data is available for this year.$5.32$0.74$4.58$13.9$12.9$1.00
2022Detailed filing. Detailed filing data is available for this year.$16.5$13.0$3.50$12.6$11.3$1.36
2021Detailed filing. Detailed filing data is available for this year.$4.01$1.70$2.31$9.66$9.12$0.55
2020Detailed filing. Detailed filing data is available for this year.$3.70$1.95$1.75$8.31$7.32$0.99
2019Detailed filing. Detailed filing data is available for this year.$1.63$0.87$0.77$4.77$4.53$0.24
2018Detailed filing. Detailed filing data is available for this year.$1.14$0.62$0.53$2.89$2.77$0.12
2017Detailed filing. Detailed filing data is available for this year.$0.89$0.49$0.41$1.52$1.66$0.14
2016Detailed filing. Detailed filing data is available for this year.$0.72$0.17$0.55$1.30$1.38$0.07
2015Detailed filing. Detailed filing data is available for this year.$0.84$0.21$0.62$1.46$1.46$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.94$0.32$0.63$1.29$1.16$0.13
2013Detailed filing. Detailed filing data is available for this year.$0.72$0.22$0.50$1.03$1.04$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.71$0.25$0.45$1.09
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.70$0.28$0.42$1.36
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.70$0.24$0.46$1.20
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 5, 2025
Return Version
2024v5.2
Gross Receipts
$3,544,512
Mission and Program Overview

Mission

A membership driven association of ohio's county public children services agencies for safe children, stable families, and supportive communities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$3,715,172$6,017,411▲ $2,302,239
Investments Other Securities$1,140,175$1,241,362▲ $101,187
Pledges and Grants Receivable$265,056$230,491▼ $34,565
Accounts Receivable$89,160$100,512▲ $11,352
Prepaid Expenses and Deferred Charges$2,750$12,134▲ $9,384
Land, Buildings, and Equipment, Net$958$477▼ $481
Total Assets$5,318,544$7,657,377▲ $2,338,833
Other Assets Total$105,273$54,990▼ $50,283
Liabilities
Deferred Revenue$458,299$2,402,361▲ $1,944,062
Accounts Payable and Accrued Expenses$177,184$335,355▲ $158,171
Other Liabilities$105,273$54,990▼ $50,283
Total Liabilities$740,756$2,792,706▲ $2,051,950
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,530,446$4,864,671▲ $334,225
Net Assets With Donor Restrictions$47,342$0▼ $47,342
Total Net Assets Fund Balance$4,577,788$4,864,671▲ $286,883
Total Liabilities and Net Assets / Fund Balance$5,318,544$7,657,377▲ $2,338,833

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$477$28,270$28,747
Other Securities$1,241,362--
Compensation and Service Providers
Top Officer Pay63rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Angela SausserExecutive DirectorFT$146,984$17,516$164,500
Michael KenneyStrategic Inits. DirectorFT$116,706$20,527$137,233
Eric S BrittonAssistant DirectorFT$113,670$13,056$126,726
Mary WachtelPublic Policy DirectorFT$112,813$3,542$116,355

Board Members and Trustees

NameTitle
Stacy CoxPast President
Amy FramePresident
Julie GilbertVice President
Andrew LillTrustee
Jed MccoyTrustee
Melanie AllenTrustee
Otis CrockronTrustee
Rachel KettermanTrustee
Randy MuthTrustee
Richard TvarochTrustee
Robin BrunoTrustee
Sarah NewlandTrustee
Sue WareTrustee
Tania BurnettTrustee
Jerry ColemanEx-officio
Kristen Fox-berkiSecretary
Heidi BurnsTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Osu Sponsored ProgramsProgram EvaluationPO BOX 772398, Detroit, MI 48277-2398$280,425
Kaye Implementation & EvalImplementation And Eval3623 N PROCTOR ST, Tacoma, WA 98407$219,083
Kinnect OhioImplementation And Eval1427 E 36TH ST STE 4203F, Cleveland, OH 44114$200,654
Revenue and Support

Revenue Composition

Contributions and Grants
$2,882,835
Program Service Revenue
$419,213
Investment Income
$241,864
Other Revenue
$600
All Other Contributions
$9,875
Change in Net Assets
$192,376

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,537,647
Revenue Not Reported on Financial Statements
$6,865
Revenue Not Reported on Form 990
$55,918
Total Revenue per Audited Statements
$3,593,565
Total Revenue per Form 990
$3,544,512
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,142,585
Salaries, Compensation, and Employee Benefits$1,209,551
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$779,501$100,915-$880,416
Conferences and Meetings$273,185--$273,185
Current Officers, Directors, Trustees, and Key Employees$145,837$18,663-$164,500
Other Employee Benefits$78,474$8,847-$87,321
Occupancy$73,746$10,603-$84,349
Payroll Taxes$68,347$8,967-$77,314
Fees for Services Lobbying$54,332$19,986-$74,318
Office Expenses$49,886$18,351-$68,237
Fees for Services Accounting$5,899$59,787-$65,686
Travel$25,615$828-$26,443
Fees for Service Investment Mgmnt Fees-$6,865-$6,865
Insurance-$6,722-$6,722
Fees for Services Legal$372$3,768-$4,140
Other Expenses$3,035$622-$3,657
Depreciation Depletion$400$81-$481
Total Functional Expenses$3,073,772$278,364$0$3,352,136

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$3,352,136
Expenses per Audited Statements$3,345,271
Total Expenses per Audited Statements$3,345,271
Expenses Not Reported on Financial Statements$6,865
Expenses Not Reported on Form 990$0
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
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$54,990
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
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“The organization has members.”

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

“Pcsao membership-defined districts will appoint trustees, in accordance with bylaw representative criteria and input from the board of trustees regarding needed expertise, agency structure, or county population, within 30 days of notification of a vacancy to the district officers. If a district fails to appoint a trustee within the established timeframe, the board of trustees will assume the appointing role.”

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

“The 990 is distributed for review by e-mail. Additionally, before filing, the finance committee and board of trustees reviews and approves the 990 in person or virtually.”

Form 990, Part VI, Section B, Line 12C

“Conflict of interest (also conflict) means a conflict, or the appearance of a conflict, between the private interests and offical responsibilities of a person in a position of trust. Persons in a position of trust include staff members, officers, and board members of the pcsao board of trustees. Full disclosure, by notice in writing, shall be made by the interested parties to the full board of trustees in all conflicts of interest, including but not limited to the following: a) a board member is related to another board member or staff member by blood, marriage, or domestic partnership. B) a staff member in a supervisory capacity is related to another staff member whom she/he supervises. C) a board member or their organization stands to benefit from a transaction, or staff member of such organization receives payment from any subcontract, goods, or services other than as part of her/his regular job responsibilities or as a reimbursement for reasonable expenses incurred as provided in the bylaws and board policy. D) a board member's organization receives grant funding from pcsao. E) a board member or staff member is a member of the governing body of a contributor to pcsao. F) a volunteer working on behalf of pcsao who meets any of the situations or criteria listed above. Following full disclosure of a possible conflict of interest or any other condition listed above, the board of trustees shall determine whether a conflict of interest exists and, if so the board shall vote to authorize or reject the trasaction or take any other action deemed necessary to address the conflict and protect pcsao's best interests. The staff or board member with the conflict shall not participate, listen to discussion, or vote on the issue. Both votes shall be by a majority vote without counting the vote of any interested director, even if the disinterested directors are less than quorum.”

Form 990, Part VI, Section B, Line 15

“Staff compensation is established by the executive director. The compensation of the executive director is determined by the board of trustees.”

Form 990, Part VI, Section C, Line 19

“BY WRITTEN REQUEST”

Filing and Contact Details

Filer

Filer Name
Public Children Services Association of
EIN
31-0996612
Phone
6142245802
Address
175 S 3RD STREET 1150, COLUMBUS, OH 43215

Signing Officer

Name
Angela Sausser
Title
Executive Director
Phone
6142245802
Signed
2025-09-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Angela Sausser
Formed
1981
Legal Domicile
Oh
Voting Board Members
16
Independent Board Members
16
Employees
11
Volunteers
3

Preparer

Firm
Clark Schaefer Hackett & Co
Address
4449 EASTON WAY SUITE 400, COLUMBUS, OH 43219
Preparer
Natosha Carr
Phone
6148852208
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 12C:

“The process has not changed from the prior year.”

Raw XML AppendixShowing 400 of 619 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/ActivityOrMissionDesc0A MEMBERSHIP DRIVEN ASSOCIATION OF OHIO'S COUNTY PUBLIC CHILDREN SERVICES AGENCIES FOR SAFE CHILDREN, STABLE FAMILIES, AND SUPPORTIVE COMMUNITIES.
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IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE
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IRS990/Form990PartVIISectionAGrp/TitleTxt11TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt12TRUSTEE
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IRS990/Form990PartVIISectionAGrp/TitleTxt15TRUSTEE
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IRS990/Form990PartVIISectionAGrp/TitleTxt18STRATEGIC INITS. DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19PUBLIC POLICY DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20ASSISTANT DIRECTOR
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