Civic Intelligence

Cincinnatus Association

990 • Fiscal year 2015 • EIN 31-1227954

Aug 01, 2014 to Jul 31, 2015 • Filed on Feb 22, 2016

PO Box 19191Cincinnati, OH 45219

(513) 293-4621

Siviq Scores

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

Liabilities / Assets

100th percentile

334.08x

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

2015 filings • 501(c)4 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

80th percentile

0.13x

Higher debt load relative to revenue than 80% of similar nonprofits.

2015 filings • 501(c)4 • <$500k nonprofits • Source year 2015

Net Margin

74th percentile

15%

Higher net margin than 74% of similar nonprofits.

2015 filings • 501(c)4 • <$500k nonprofits • Source year 2015

Top Officer Pay

93rd percentile

$21,512

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 64.0% of source-year revenue.

2015 filings • 501(c)4 • <$500k nonprofits • Source year 2015

Asset Growth

16th percentile

-19%

Faster asset growth than 16% of similar nonprofits.

2015 filings • 501(c)4 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

89th percentile

41%

Faster revenue growth than 89% of similar nonprofits.

2015 filings • 501(c)4 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Down

$13

Down $3 (-19%) from 2014

Net Assets

Up

-$4,330

Up $5,093 (+54%) from 2014

Liabilities

Down

$4,343

Down $5,096 (-54%) from 2014

Revenue

Up

$33,604

Up $9,732 (+41%) from 2014

Expenses

Up

$28,511

Up $1,033 (+3.8%) from 2014

Net Income

Up

$5,093

Up $8,699 (+241%) from 2014

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

2015

Assets$13
Liabilities$4,343
Net Assets-$4,330

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

2015

Revenue$33,604
Expenses$28,511
Net Income$5,093
Jump To
Filing Snapshot
Filing Period
Aug 1, 2014 to Jul 31, 2015
Signed
Feb 22, 2016
Return Version
2014v6.0
Gross Receipts
$47,269
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$6,350$4,343▼ $2,007
Cash and Non-Interest-Bearing Accounts$16$13▼ $3
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$16$13▼ $3
Other Assets Total$0$0→ $0
Liabilities
Other Liabilities$3,089$0▼ $3,089
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
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$9,439$4,343▼ $5,096
Net Assets / Fund Balance
Permanently Rstr Net Assets$0$0→ $0
Temporarily Rstr Net Assets$0$0→ $0
Unrestricted Net Assets$-9,423$-4,330▲ $5,093
Total Net Assets Fund Balance$-9,423$-4,330▲ $5,093
Total Liabilities and Net Assets / Fund Balance$16$13▼ $3
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Roger SmithExec AdministratorPT$19,412$2,100$21,512

Board Members and Trustees

NameTitle
Mark SilbersackPast President
Bob SchragePresident
John YoungVice President
Arlene HermanBoard Member
Barbara HenshawBoard Member
Melissa CurrenceBoard Member
Sam BrewerBoard Member
Susan NoonanBoard Member
Elliot GrossmanSecretary
Crystal FaulknerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$36,233
Program Service Revenue
$0
Investment Income
$1
Other Revenue
$-2,630
All Other Contributions
$6,360
Change in Net Assets
$5,093
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$28,511
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$10,870$2,719-$13,589
Office Expenses$464$465-$929
Other Expenses$160$160$0$320
Total Functional Expenses$24,956$3,555$0$28,511
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$13,665
Fundraising Gross Income$10,840
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$6,350$4,343▼ $2,007
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
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

Filer Name
Cincinnatus Association
EIN
31-1227954
Phone
5132934621
Address
PO Box 19191, Cincinnati, OH 45219

Signing Officer

Name
Roger Smith
Title
Administrator
Phone
5132934621
Signed
2016-02-22

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/TitleTxt0President
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IRS990/Form990PartVIISectionAGrp/TitleTxt2Secretary
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IRS990/OtherExpensesGrp/ProgramServicesAmt011561
IRS990/OtherExpensesGrp/ProgramServicesAmt11901
IRS990/OtherExpensesGrp/ProgramServicesAmt2160
IRS990/OtherExpensesGrp/TotalAmt011561
IRS990/OtherExpensesGrp/TotalAmt12112
IRS990/OtherExpensesGrp/TotalAmt2320
IRS990/OtherLiabilitiesGrp/BOYAmt03089
IRS990/OtherLiabilitiesGrp/EOYAmt00
IRS990/OtherRevenueTotalAmt0195
IRS990/OtherWebsiteInd0X
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd00
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt00
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Roger Smith
IRS990/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd00
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. (127 members at 7/31/15)
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt06904
IRS990/ProgSrvcAccomActy2Grp/GrantAmt00
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt023872
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt027478
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-3606
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt027478
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt023872
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt05093
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt00
IRS990/RoyaltiesRevenueGrp/ExclusionAmt00
IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RoyaltiesRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd01
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt04343
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd01
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0Cash Flow
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt04343
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0Roger Smith
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0Exec Admin
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd00
IRS990ScheduleL/TotalBalanceDueAmt04343
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/BusinessNameLine1Txt0Cincinnatus Association
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0Cincinnatus Community Fund Inc
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0275469290
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501c3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Charitable Community Activities
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0509a2
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0PO Box 19191
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Cincinnati
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd045219
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd01
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt05824
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt11984
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt25190
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0Allocated value of actual cash disbursed for Executive Administrator.
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1Allocated value of actual cash disbused for Association expenses.
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt2Allocated value of actual cash received from CA member dues.
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0Cincinnatus Community Fund Inc
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1Cincinnatus Community Fund Inc
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt2Cincinnatus Community Fund Inc
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0o
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1q
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt2r
IRS990ScheduleR/TransferFromOtherOrgInd01
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd01
IRS990/TaxablePartyNotificationInd00

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