Civic Intelligence

Cincinnatus Association

990 • Fiscal year 2014 • EIN 31-1227954

Aug 01, 2013 to Jul 31, 2014 • Filed on Oct 24, 2014

PO Box 1919145219

(513) 293-4621

Siviq Scores

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

Liabilities / Assets

100th percentile

589.94x

Higher debt load relative to assets than 100% of similar nonprofits.

2014 filings • 501(c)4 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

88th percentile

0.40x

Higher debt load relative to revenue than 88% of similar nonprofits.

2014 filings • 501(c)4 • <$500k nonprofits • Source year 2014

Net Margin

18th percentile

-15%

Higher net margin than 18% of similar nonprofits.

2014 filings • 501(c)4 • <$500k nonprofits • Source year 2014

Top Officer Pay

93rd percentile

$17,750

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 74.4% of source-year revenue.

2014 filings • 501(c)4 • <$500k nonprofits • Source year 2014

Asset Growth

11th percentile

-27%

Faster asset growth than 11% of similar nonprofits.

2014 filings • 501(c)4 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

21st percentile

-16%

Faster revenue growth than 21% of similar nonprofits.

2014 filings • 501(c)4 • <$500k nonprofits • Annualized from 2011 to 2014

Assets

Down

$16

Down $6 (-27%) from 2013

Net Assets

Down

-$9,423

Down $3,606 (-62%) from 2013

Liabilities

Up

$9,439

Up $3,600 (+62%) from 2013

Revenue

$23,872

No earlier filing loaded for comparison.

Expenses

Up

$27,478

Up $1,552 (+6.0%) from 2013

Net Income

-$3,606

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$30K$20K$10K$0-$10KAssets 2010: $24,362Liabilities 2010: $0Net Assets 2010: $24,3622010Assets 2011: $12,920Liabilities 2011: $0Net Assets 2011: $12,9202011Assets 2012: -$354Liabilities 2012: $3,309Net Assets 2012: -$3,6632012Assets 2013: $22Liabilities 2013: $5,839Net Assets 2013: -$5,8172013Assets 2014: $16Liabilities 2014: $9,439Net Assets 2014: -$9,4232014Assets 2015: $13Liabilities 2015: $4,343Net Assets 2015: -$4,3302015Assets 2016: $1,539Liabilities 2016: $7,206Net Assets 2016: -$5,6672016Assets 2017: $5,455Liabilities 2017: $172Net Assets 2017: $5,2832017Assets 2018: $6,148Liabilities 2018: $1,304Net Assets 2018: $4,8442018Assets 2019: $14,275Liabilities 2019: $597Net Assets 2019: $13,6782019

Highlighted filing

2014

Assets$16
Liabilities$9,439
Net Assets-$9,423

Operations Trend

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

$60K$40K$20K$0-$20KRevenue 2010: $45,626Expenses 2010: $46,797Net Income 2010: -$1,1712010Revenue 2011: $40,064Expenses 2011: $51,506Net Income 2011: -$11,4422011Expenses 2012: $28,0822012Expenses 2013: $25,9262013Revenue 2014: $23,872Expenses 2014: $27,478Net Income 2014: -$3,6062014Revenue 2015: $33,604Expenses 2015: $28,511Net Income 2015: $5,0932015Revenue 2016: $20,838Expenses 2016: $22,175Net Income 2016: -$1,3372016Revenue 2017: $16,036Expenses 2017: $22,815Net Income 2017: -$6,7792017Revenue 2018: $14,392Expenses 2018: $14,831Net Income 2018: -$4392018Revenue 2019: $12,993Expenses 2019: $14,577Net Income 2019: -$1,5842019

Highlighted filing

2014

Revenue$23,872
Expenses$27,478
Net Income-$3,606
Jump To
Filing Snapshot
Filing Period
Aug 1, 2013 to Jul 31, 2014
Signed
Oct 24, 2014
Return Version
2013v3.0
Gross Receipts
$23,872
Mission and Program Overview

Mission

It is the mission of the Cincinnatus Association and its members to initiate, recognize, participate in and promote projects that improve the quality of life for all citizens in the Greater Cincinnati region through, among other things, the study of critical issues confronting the region, the engagement of community leaders and the nonpartisan shaping of public policy.

Balance Sheet Detail
LineBeginningEndChange
Assets
Loans From Officers Directors$1,803$6,350▲ $4,547
Cash and Non-Interest-Bearing Accounts$22$16▼ $6
Savings and Temporary Cash Investments$0$0→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Land, Buildings, and Equipment, Net$0--
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$22$16▼ $6
Other Assets Total$0$0→ $0
Liabilities
Deferred Revenue$3,350$0▼ $3,350
Other Liabilities$686$3,089▲ $2,403
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$5,839$9,439▲ $3,600
Net Assets / Fund Balance
Permanently Rstr Net Assets$0$0→ $0
Temporarily Rstr Net Assets$0$0→ $0
Unrestricted Net Assets$-5,817$-9,423▼ $3,606
Total Net Assets Fund Balance$-5,817$-9,423▼ $3,606
Total Liabilities and Net Assets / Fund Balance$22$16▼ $6
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Roger SmithExec AdministratorPT$17,750$17,750

Board Members and Trustees

NameTitle
Alexander DeJarnettPast President
Mark SilbersackPresident
Barbara HenshawVice President
Dorothy BattleBoard Member
Elliot GrossmanBoard Member
John YoungBoard Member
Judith Wilson-WarrenBoard Member
Peter DjuricBoard Member
Mark NeikirkSecretary
Robert SchrageTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$23,872
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$0
Change in Net Assets
$-3,606
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$27,478
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$8,450$2,112$0$10,562
Office Expenses$499$499$0$998
Other Expenses$417$417$0$834
Total Functional Expenses$24,339$3,139$0$27,478
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
In-house lobbying only
Yes
Subject to proxy tax
Yes
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$1,803$6,350▲ $4,547
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payable to CCFI Affiliate$3,089
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

DELEGATION OF MANAGEMENT DUTIES: The Executive Administrator, who is responsible for the routine operation and oversight of most of the organization's mechanical and infrastructure activities (such as dinners, communications, accounting, member management, etc.) is an independent contractor hired by, and reporting directly to, the Executive Committee.

Form 990, Part VI, Section A, Line 6

ASSOCIATION MEMBERSHIP: The Association consists of its membership, up to 100 "Active" members, plus a variety of other membership types available subsequent to "Active" membership.

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

POWER TO ELECT GOVERNING BODY: Management of the Association is performed by the Executive Committee, which is elected annually by the membership. Certain responsibilities are delegated to the officers (which are likewise elected annually by the membership) and to the Executive Administrator (a paid staff reporting directly to the Executive Committee).

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

MATTERS REQUIRING MEMBERSHIP APPROVAL: The annual dues of the Association must be approved by the membership. While not prescribed, other matters, as determined by the Executive Committee to be sufficiently significant, may also be brought to the membership for approval.

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

GOVERNING BODY REVIEW OF FORM 990: This return was provided to the officers of Cincinnatus Association for their review and comment prior to filing. A full copy will be provided to every member of the Executive Committee subsequent to filing.

Form 990, Part VI, Section C, Line 19

DOCUMENTS AVAILABLE TO THE PUBLIC: Our Form 990 is available on Guidestar.org. Governing documents are available at the Ohio Secretary of State's website. The Association's Constitution and most recent summary financial statements are available on our website and, in addition, are included in our Member Handbook which is provided to every new member and periodically to all members. All of these documents are also available upon request.

Filing and Contact Details

Filer

EIN
31-1227954
Phone
5132934621

Signing Officer

Name
Roger Smith
Title
Administrator
Phone
5132934621
Signed
2014-10-24

Organization Details

Principal Officer
Roger Smith
Formed
1921
Legal Domicile
Oh
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
100
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IRS990/Form990PartVIISectionAGrp/TitleTxt1Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt3Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt4Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt5Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt6Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt7Board Member
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IRS990/ProgSrvcAccomActy2Grp/Desc0MEMBER INFORMATION: Accumulate, access and provide to members information and perspectives on Association activities and opportunities for involvement. Media include newsletter & other printed material, website and email. (130 members at 7/31/14)
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt05586
IRS990/ProgSrvcAccomActy2Grp/GrantAmt00
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt023769
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt03
IRS990/PYOtherExpensesAmt025926
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-2154
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt025926
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt023772
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-3606
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd01
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt00
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03089
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Payable to CCFI Affiliate
IRS990ScheduleD/TotalLiabilityAmt03089
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt06350
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd01
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0Cash Flow
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt06350
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0Roger Smith
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0Executive Administrator
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd00
IRS990ScheduleL/TotalBalanceDueAmt06350
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DELEGATION OF MANAGEMENT DUTIES: The Executive Administrator, who is responsible for the routine operation and oversight of most of the organization's mechanical and infrastructure activities (such as dinners, communications, accounting, member management, etc.) is an independent contractor hired by, and reporting directly to, the Executive Committee.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ASSOCIATION MEMBERSHIP: The Association consists of its membership, up to 100 "Active" members, plus a variety of other membership types available subsequent to "Active" membership.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2POWER TO ELECT GOVERNING BODY: Management of the Association is performed by the Executive Committee, which is elected annually by the membership. Certain responsibilities are delegated to the officers (which are likewise elected annually by the membership) and to the Executive Administrator (a paid staff reporting directly to the Executive Committee).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MATTERS REQUIRING MEMBERSHIP APPROVAL: The annual dues of the Association must be approved by the membership. While not prescribed, other matters, as determined by the Executive Committee to be sufficiently significant, may also be brought to the membership for approval.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING BODY REVIEW OF FORM 990: This return was provided to the officers of Cincinnatus Association for their review and comment prior to filing. A full copy will be provided to every member of the Executive Committee subsequent to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DOCUMENTS AVAILABLE TO THE PUBLIC: Our Form 990 is available on Guidestar.org. Governing documents are available at the Ohio Secretary of State's website. The Association's Constitution and most recent summary financial statements are available on our website and, in addition, are included in our Member Handbook which is provided to every new member and periodically to all members. All of these documents are also available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 3
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 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, Line 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine10Cincinnatus Association
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine10Cincinnatus Community Fund Inc
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0275469290
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501c3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Charitable Community Activities
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0509a2
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine10PO Box 19191
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City0Cincinnati
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/State0OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCode045219
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd01
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt05688
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt13285
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt212585
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0Allocated value of actual cash disbursed for Executive Administrator
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1Allocated value of actual cash disbursed for Association expenses
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt2Allocated value of actual cash received from CA member dues
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine10Cincinnatus Community Fund Inc
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine11Cincinnatus Community Fund Inc
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine12Cincinnatus Community Fund Inc
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IRS990ScheduleR/TransferFromOtherOrgInd01
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IRS990/SchoolOperatingInd00
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IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd01
IRS990/TaxablePartyNotificationInd00
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IRS990/TaxExemptBondLiabilitiesGrp/EOYAmt00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt00
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt022
IRS990/TotalAssetsEOYAmt016
IRS990/TotalAssetsGrp/BOYAmt022
IRS990/TotalAssetsGrp/EOYAmt016
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt023872
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00

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