Civic Intelligence

Intercommunity Cable Regulatory Commission of Southwest Ohio

990 • Fiscal year 2018 • EIN 31-1005731

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 08, 2019

2492 Commodity CircleCincinnati, OH 45241-1556

(513) 772-4272

Siviq Scores

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

Liabilities / Assets

39th percentile

0.00x

Higher debt load relative to assets than 39% of similar nonprofits.

2018 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

37th percentile

0.00x

Higher debt load relative to revenue than 37% of similar nonprofits.

2018 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2018

Net Margin

16th percentile

-14%

Higher net margin than 16% of similar nonprofits.

2018 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

88th percentile

$77,530

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 11.1% of source-year revenue.

2018 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2018

Asset Growth

14th percentile

-10%

Faster asset growth than 14% of similar nonprofits.

2018 filings • 501(c)4 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

14th percentile

-19%

Faster revenue growth than 14% of similar nonprofits.

2018 filings • 501(c)4 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Down

$865,320

Down $96,261 (-10%) from 2017

Net Assets

Down

$863,153

Down $96,265 (-10%) from 2017

Liabilities

Up

$2,167

Up $4 (+0.2%) from 2017

Revenue

Down

$697,719

Down $159,873 (-19%) from 2017

Expenses

Up

$793,984

Up $14,214 (+1.8%) from 2017

Net Income

Down

-$96,265

Down $174,087 (-224%) from 2017

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2012: $931,805Liabilities 2012: $16,053Net Assets 2012: $915,7522012Assets 2013: $1,095,402Liabilities 2013: $16,061Net Assets 2013: $1,079,3412013Assets 2014: $1,034,731Liabilities 2014: $0Net Assets 2014: $1,034,7312014Assets 2015: $872,423Liabilities 2015: $22,206Net Assets 2015: $850,2172015Assets 2016: $893,960Liabilities 2016: $12,365Net Assets 2016: $881,5952016Assets 2017: $961,581Liabilities 2017: $2,163Net Assets 2017: $959,4182017Assets 2018: $865,320Liabilities 2018: $2,167Net Assets 2018: $863,1532018Assets 2019: $981,107Liabilities 2019: $1,885Net Assets 2019: $979,2222019Assets 2020: $1,061,829Liabilities 2020: $2,092Net Assets 2020: $1,059,7372020Assets 2021: $1,022,629Liabilities 2021: $0Net Assets 2021: $1,022,6292021Assets 2022: $968,980Liabilities 2022: $0Net Assets 2022: $968,9802022Assets 2023: $1,002,518Liabilities 2023: $0Net Assets 2023: $1,002,5182023Assets 2024: $851,857Liabilities 2024: $0Net Assets 2024: $851,8572024

Highlighted filing

2018

Assets$865,320
Liabilities$2,167
Net Assets$863,153

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2012: $938,8952012Revenue 2013: $983,573Expenses 2013: $819,981Net Income 2013: $163,5922013Revenue 2014: $768,947Expenses 2014: $813,557Net Income 2014: -$44,6102014Revenue 2015: $613,720Expenses 2015: $798,234Net Income 2015: -$184,5142015Revenue 2016: $832,817Expenses 2016: $801,439Net Income 2016: $31,3782016Revenue 2017: $857,592Expenses 2017: $779,770Net Income 2017: $77,8222017Revenue 2018: $697,719Expenses 2018: $793,984Net Income 2018: -$96,2652018Revenue 2019: $855,993Expenses 2019: $739,830Net Income 2019: $116,1632019Revenue 2020: $836,239Expenses 2020: $755,723Net Income 2020: $80,5162020Revenue 2021: $735,162Expenses 2021: $772,270Net Income 2021: -$37,1082021Revenue 2022: $650,569Expenses 2022: $704,218Net Income 2022: -$53,6492022Revenue 2023: $710,716Expenses 2023: $677,178Net Income 2023: $33,5382023Revenue 2024: $591,580Expenses 2024: $742,241Net Income 2024: -$150,6612024

Highlighted filing

2018

Revenue$697,719
Expenses$793,984
Net Income-$96,265
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 8, 2019
Return Version
2018v3.1
Gross Receipts
$697,719
Mission and Program Overview

Mission

The organization is a regional council of governments. The members pay part of their local area cable franchise fees to have cable access. They record community events, sports, governmental meetings and many other community productions for showing on cable TV. Through local cable access, the communities reach out to their residents.

The organization is a regional council of governments to which its members pay part of their franchise fees to have community events, sports, governmental meetings and etc produced on cable television for residents.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$959,418$863,153▼ $96,265
Cash and Non-Interest-Bearing Accounts$594,655$514,534▼ $80,121
Land, Buildings, and Equipment, Net$344,999$328,859▼ $16,140
Inventories for Sale or Use$20,000$20,000→ $0
Prepaid Expenses and Deferred Charges$1,927$1,927→ $0
Total Assets$961,581$865,320▼ $96,261
Liabilities
Accounts Payable and Accrued Expenses$2,163$2,167▲ $4
Total Liabilities$2,163$2,167▲ $4
Net Assets / Fund Balance
Total Net Assets Fund Balance$959,418$863,153▼ $96,265
Total Liabilities and Net Assets / Fund Balance$961,581$865,320▼ $96,261

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$73,115$2,820,144$2,893,259
Buildings$255,393$292,406$547,799
Other Land Buildings$351$95,750$96,101
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Brad StapletonExecutive DirectorFT$77,530-$77,530
Loretta RokeyTreasurerPT-$25,000$25,000
Stiney VonderhaarVice-ChairmanPT-$25,000$25,000
Susan Hughes2nd Vice-ChairmanPT-$25,000$25,000
William NoesChairmanPT-$25,000$25,000
Revenue and Support

Revenue Composition

Contributions and Grants
$692,789
Program Service Revenue
$0
Investment Income
$155
Other Revenue
$4,775
All Other Contributions
$692,789
Change in Net Assets
$-96,265
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$540,093
Other Expenses$253,891
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$335,423--$335,423
Current Officers, Directors, Trustees, and Key Employees$77,530--$77,530
Other Employee Benefits$63,317--$63,317
Pension Plan Contributions$57,607--$57,607
Occupancy$27,737--$27,737
Information Technology$25,024--$25,024
Depreciation Depletion$16,144--$16,144
Insurance$14,685--$14,685
Fees for Services Accounting$13,004--$13,004
Other Expenses$10,480--$10,480
Office Expenses$7,902--$7,902
Travel$6,961--$6,961
Conferences and Meetings$6,382--$6,382
Payroll Taxes$6,216--$6,216
Advertising$5,036--$5,036
All Other Expenses$1,676--$1,676
Total Functional Expenses$793,984$0$0$793,984
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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 member communities have representives that they chose to be on our regional council of government board.

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

Member representatives vote for the officers.

Form 990, Part VI, Section A, Line 8A

The board meets quarterly and approves actions by the Organization.

Form 990, Part VI, Section A, Line 8B

The Organization has committes as needed with staff represetatives who report back to the full board.

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

The Organization has a conflict of interest policy in addition to following the Ohio Reviesed Code for a regional council of governments. The Executive Director approves all invoices. The Treasurer signs all checks and the Board approves the expenditures. All transactions are very transparent.

Form 990, Part VI, Section B, Line 15A and 15B

The Board approves the salaries for all employees including the Executive Director. The Board members volunteer including officers their time as representatives of their communities.

Form 990, Part VI, Section C, Line 19

The Organization follows the Ohio Revised Code including the public records requirements. All records of the Organization are public and available upon request. Programs brought to the Organization from outside are available with permission from the owners of that production.

Filing and Contact Details

Filer

Filer Name
Intercommunity Cable Regulatory Comm
EIN
31-1005731
Address
2492 Commodity Circle, Cincinnati, OH 45241-1556

Signing Officer

Name
Brad Stapleton
Title
Executive Director
Signed
2019-11-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tim Neumann
Formed
1983
Legal Domicile
Oh
Voting Board Members
24
Independent Board Members
24
Employees
8
Volunteers
258

Preparer

Firm
William B Morand CPA
Address
3363 ST GEORGES WAY, LOVELAND, OH 45140
Preparer
William B Morand
Phone
5136835981
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D

Program Service Expenses 96,745, Grants and allocations 0, Revenue 0 The Organization maintains a fully equipped studio, fully equiped vans and needed equipment that would be prohibitive for member communities to duplicate. It also provides needed personnel to produce and schedule shows as well as assess equipment needs to be purchased.

Raw XML Appendix360 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/Form990PartVIISectionAGrp/PersonNm3Loretta Rokey
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IRS990/Form990PartVIISectionAGrp/TitleTxt22nd Vice-Chairman
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IRS990/ProgSrvcAccomActy2Grp/Desc0The Organization negotiates franchise agreements for the member organizations and keeps the local communities informed to changing regulations. The organization acts as a consumer advocate by supporting member community residents when they have problems with the cable service from the cable companys. The Organizations funding comes from the member communities franchise fees.
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IRS990/ProgSrvcAccomActy3Grp/Desc0The Organization trains volunteers to use video equipment, supports the local schools with video support and applys its resources to enable cable access for the participating communities. The Organizations funding for this service comes from the member communities franchise fees.
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IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0351
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt095750
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt096101
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0328859
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Program Service Expenses 96,745, Grants and allocations 0, Revenue 0 The Organization maintains a fully equipped studio, fully equiped vans and needed equipment that would be prohibitive for member communities to duplicate. It also provides needed personnel to produce and schedule shows as well as assess equipment needs to be purchased.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The member communities have representives that they chose to be on our regional council of government board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Member representatives vote for the officers.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The board meets quarterly and approves actions by the Organization.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The Organization has committes as needed with staff represetatives who report back to the full board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The Organization has a conflict of interest policy in addition to following the Ohio Reviesed Code for a regional council of governments. The Executive Director approves all invoices. The Treasurer signs all checks and the Board approves the expenditures. All transactions are very transparent.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6The Board approves the salaries for all employees including the Executive Director. The Board members volunteer including officers their time as representatives of their communities.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7The Organization follows the Ohio Revised Code including the public records requirements. All records of the Organization are public and available upon request. Programs brought to the Organization from outside are available with permission from the owners of that production.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 4d
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section A, Line 8a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section A, Line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section B, Line 15a and 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0961581
IRS990/TotalAssetsEOYAmt0865320
IRS990/TotalAssetsGrp/BOYAmt0961581
IRS990/TotalAssetsGrp/EOYAmt0865320
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0692789
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0793984
IRS990/TotalFunctionalExpensesGrp/TotalAmt0793984
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02163
IRS990/TotalLiabilitiesEOYAmt02167
IRS990/TotalLiabilitiesGrp/BOYAmt02163
IRS990/TotalLiabilitiesGrp/EOYAmt02167
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0959418
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0863153
IRS990/TotalOtherCompensationAmt0100000
IRS990/TotalOtherProgSrvcExpenseAmt096745
IRS990/TotalProgramServiceExpensesAmt0793984
IRS990/TotalReportableCompFromOrgAmt077530
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0697719
IRS990/TotalVolunteersCnt0258
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0961581
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0865320
IRS990/TravelGrp/ProgramServicesAmt06961
IRS990/TravelGrp/TotalAmt06961
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02492 Commodity Circle
IRS990/USAddress/CityNm0Cincinnati
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd045241
IRS990/VotingMembersGoverningBodyCnt024
IRS990/VotingMembersIndependentCnt024
IRS990/WebsiteAddressTxt0www.icrctv.com
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02020-03-31 21:24:44Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Brad Stapleton
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-11-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0INTERCOMMUNITY CABLE REGULATORY COMM
ReturnHeader/Filer/BusinessNameControlTxt0INTE
ReturnHeader/Filer/EIN0311005731
ReturnHeader/Filer/USAddress/AddressLine1Txt02492 Commodity Circle
ReturnHeader/Filer/USAddress/CityNm0Cincinnati
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd0452411556
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId07815D99029DDE6E1885B8DC020A1B08EE61273AB
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId07815D99029DDE6E1885B8DC020A1B08EE61273AB
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt050.5.236.78
ReturnHeader/FilingSecurityInformation/IPDt02019-11-09
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ES
ReturnHeader/FilingSecurityInformation/IPTm000:15:52
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WILLIAM B MORAND CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03363 ST GEORGES WAY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LOVELAND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd045140
ReturnHeader/PreparerPersonGrp/PhoneNum05136835981
ReturnHeader/PreparerPersonGrp/PreparationDt02019-11-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0WILLIAM B MORAND
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02019-11-08T08:32:19-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

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