Civic Intelligence

Ohio Valley Construction Education Foundation

990 • Fiscal year 2013 • EIN 31-1366629

Jan 01, 2013 to Dec 31, 2013 • Filed on Oct 30, 2014

33 Greenwood Lane45066-3034

(937) 704-0111

Siviq Scores

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

Liabilities / Assets

98th percentile

1.94x

Higher debt load relative to assets than 98% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Liabilities / Revenue

76th percentile

0.27x

Higher debt load relative to revenue than 76% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Net Margin

35th percentile

-1.9%

Higher net margin than 35% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Top Officer Pay

93rd percentile

$130,261

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 13.2% of source-year revenue.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Asset Growth

10th percentile

-18%

Faster asset growth than 10% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2010 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Down

$139,190

Down $108,909 (-44%) from 2010

Net Assets

Down

-$130,867

Down $90,863 (-227%) from 2010

Liabilities

Down

$270,057

Down $18,046 (-6.3%) from 2010

Revenue

$983,633

No earlier filing loaded for comparison.

Expenses

Up

$1,001,892

Up $132,036 (+15%) from 2010

Net Income

-$18,259

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.

$2.0M$1.5M$1.0M$500K$0-$500KAssets 2010: $248,099Liabilities 2010: $288,103Net Assets 2010: -$40,0042010Assets 2013: $139,190Liabilities 2013: $270,057Net Assets 2013: -$130,8672013Assets 2014: $792,301Liabilities 2014: $934,321Net Assets 2014: -$142,0202014Assets 2015: $656,961Liabilities 2015: $641,189Net Assets 2015: $15,7722015Assets 2016: $704,139Liabilities 2016: $721,060Net Assets 2016: -$16,9212016Assets 2017: $621,494Liabilities 2017: $633,520Net Assets 2017: -$12,0262017Assets 2018: $754,779Liabilities 2018: $583,871Net Assets 2018: $170,9082018Assets 2019: $973,969Liabilities 2019: $584,906Net Assets 2019: $389,0632019Assets 2020: $1,070,827Liabilities 2020: $467,881Net Assets 2020: $602,9462020Assets 2022: $1,310,427Liabilities 2022: $660,002Net Assets 2022: $650,4252022Assets 2024: $1,639,002Liabilities 2024: $687,464Net Assets 2024: $951,5382024

Highlighted filing

2013

Assets$139,190
Liabilities$270,057
Net Assets-$130,867

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $869,8562010Revenue 2013: $983,633Expenses 2013: $1,001,892Net Income 2013: -$18,2592013Revenue 2014: $1,095,765Expenses 2014: $1,150,118Net Income 2014: -$54,3532014Revenue 2015: $1,256,659Expenses 2015: $1,156,467Net Income 2015: $100,1922015Revenue 2016: $1,300,229Expenses 2016: $1,332,922Net Income 2016: -$32,6932016Revenue 2017: $1,399,667Expenses 2017: $1,394,772Net Income 2017: $4,8952017Revenue 2018: $1,462,231Expenses 2018: $1,279,297Net Income 2018: $182,9342018Revenue 2019: $1,515,812Expenses 2019: $1,297,657Net Income 2019: $218,1552019Revenue 2020: $1,344,327Expenses 2020: $1,130,444Net Income 2020: $213,8832020Revenue 2022: $1,568,993Expenses 2022: $1,679,607Net Income 2022: -$110,6142022Revenue 2024: $1,684,380Expenses 2024: $1,443,461Net Income 2024: $240,9192024

Highlighted filing

2013

Revenue$983,633
Expenses$1,001,892
Net Income-$18,259
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Oct 30, 2014
Return Version
2013v3.0
Gross Receipts
$983,633
Mission and Program Overview

Mission

To educate and train construction workers in southwestern ohio

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$33,743$40,664▲ $6,921
Land, Buildings, and Equipment, Net$55,881$37,341▼ $18,540
Cash and Non-Interest-Bearing Accounts$382$25,432▲ $25,050
Prepaid Expenses and Deferred Charges$8,831$16,126▲ $7,295
Savings and Temporary Cash Investments$44,856$2,203▼ $42,653
Total Assets$161,117$139,190▼ $21,927
Other Assets Total$17,424$17,424→ $0
Liabilities
Deferred Revenue$152,659$145,374▼ $7,285
Accounts Payable and Accrued Expenses$92,389$99,909▲ $7,520
Other Liabilities$28,677$24,774▼ $3,903
Total Liabilities$273,725$270,057▼ $3,668
Net Assets / Fund Balance
Permanently Rstr Net Assets$15,645$15,645→ $0
Unrestricted Net Assets$-128,253$-146,512▼ $18,259
Total Net Assets Fund Balance$-112,608$-130,867▼ $18,259
Total Liabilities and Net Assets / Fund Balance$161,117$139,190▼ $21,927

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$33,258$83,899$117,157
Equipment$4,083$43,003$47,086
Other Assets Org$1,779--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
John MorrisPresidentFT$130,261$130,261

Board Members and Trustees

NameTitle
Michael GeigerChairman
Bill BurkeBoard Member
Brian MoloneyBoard Member
Dave ShonkBoard Member
Jeff KennedyBoard Member
John HasselbeckBoard Member
John StewartBoard Member
Missy BehymerBoard Member
Robert EwryBoard Member
Steven GuyBoard Member
Tim ElyBoard Member
Todd KelchnerBoard Member
Tony DaleyBoard Member
William MeadowsBoard Member
Todd RobertsTreasurer/secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$35,018
Program Service Revenue
$940,341
Investment Income
$0
Other Revenue
$8,274
All Other Contributions
$35,018
Change in Net Assets
$-18,259
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,001,892
Total Fundraising Expense$6,190
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$36,195$6,977$437$43,609
Occupancy$20,435$3,939$246$24,620
Depreciation Depletion$18,708$3,606$226$22,540
All Other Expenses$15,423$2,973$186$18,582
Interest$12,686$2,445$153$15,284
Advertising$9,519$1,835$115$11,469
Information Technology$6,812$1,313$82$8,207
Fees for Services Other$6,198$1,195$74$7,467
Fees for Services Accounting$4,980$960$60$6,000
Total Functional Expenses$896,691$99,011$6,190$1,001,892
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
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Contractor Liability$24,774
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
No
Other officer compensation reviewed
No
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 B, Line 11

A copy of the tax return is provided to board members prior to its filing with the internal revenue service.

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

The organization relies on verbal disclosure to enforce compliance with the conflict of interest policy.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the publice upon the request of this information.

Filing and Contact Details

Filer

EIN
31-1366629
Phone
9377040111

Signing Officer

Name
John Morris
Title
President
Phone
9377040111
Signed
2014-10-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Morris
Formed
1993
Legal Domicile
Oh
Voting Board Members
14
Independent Board Members
14
Employees
0
Volunteers
0

Preparer

Preparer
Daniel E Wernke
Phone
5132413111
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The process has not changed.

Financial Statement Notes

PART X, LINE 2:

The organization recognizes tax positions based on a "more likely than not" threshold. This applies to positions taken or expected to be taken in a tax return. The organization does not believe its financial statements include any uncertain tax positions. The organization's policy with regards to interest and penalties is to recognize interest through interest expense and penalties through other expense. The organization's income tax filings are subject to audit by various taxing authorities. The years of filings open to these authorities and available for audit are 2010, 2011 and 2012 and 2013. In evaluating the organization's tax provision and tax exempt status, interpretations and tax planning strategies were considered.

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IRS990/OtherExpensesGrp/Desc1SPEAKER/INSTRUCTOR FEES
IRS990/OtherExpensesGrp/Desc2EDUCATIONAL MATERIALS A
IRS990/OtherExpensesGrp/Desc3CINCINNATI TRAINING CEN
IRS990/OtherExpensesGrp/FundraisingAmt04611
IRS990/OtherExpensesGrp/FundraisingAmt1437
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt073768
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt16977
IRS990/OtherExpensesGrp/ProgramServicesAmt0382673
IRS990/OtherExpensesGrp/ProgramServicesAmt1327604
IRS990/OtherExpensesGrp/ProgramServicesAmt255458
IRS990/OtherExpensesGrp/ProgramServicesAmt336195
IRS990/OtherExpensesGrp/TotalAmt0461052
IRS990/OtherExpensesGrp/TotalAmt1327604
IRS990/OtherExpensesGrp/TotalAmt255458
IRS990/OtherExpensesGrp/TotalAmt343609
IRS990/OtherLiabilitiesGrp/BOYAmt028677
IRS990/OtherLiabilitiesGrp/EOYAmt024774
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/Desc1FUEL REBATE PROGRAM
IRS990/OtherRevenueMiscGrp/ExclusionAmt04848
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt03426
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt04848
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt13426
IRS990/OtherRevenueTotalAmt08274
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt015645
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt015645
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt08831
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt016126
IRS990/PrincipalOfficerNm0JOHN MORRIS
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/BusinessCd1611600
IRS990/ProgramServiceRevenueGrp/Desc0TUITION, BOOKS & FEES
IRS990/ProgramServiceRevenueGrp/Desc1SAFETY DAY INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0906239
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt134102
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0906239
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt134102
IRS990/ProgSrvcAccomActy2Grp/Desc0PROVIDE SAFETY AND CRAFT TRAINING.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0222972
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0207149
IRS990/ProgSrvcAccomActy3Grp/Desc0PROVIDE AUTHORIZED OSHA TRAINING FOR CONSTRUCTION AND GENERAL INDUSTRY DBA MID AMERICA OSHA EDUCATION CENTER.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0321021
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0457569
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt022155
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0972284
IRS990/PYOtherRevenueAmt015985
IRS990/PYProgramServiceRevenueAmt0878680
IRS990/PYRevenuesLessExpensesAmt0-55464
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0972284
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0916820
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-18259
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0279049
IRS990/SavingsAndTempCashInvstGrp/BOYAmt044856
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02203
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt04083
IRS990ScheduleD/EquipmentGrp/DepreciationAmt043003
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt047086
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt033258
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt083899
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0117157
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt015645
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt11779
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0PERMANENTLY RESTRICTED CASH AND CASH EQUIVALENTS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt024774
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CONTRACTOR LIABILITY
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION RECOGNIZES TAX POSITIONS BASED ON A "MORE LIKELY THAN NOT" THRESHOLD. THIS APPLIES TO POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE ORGANIZATION DOES NOT BELIEVE ITS FINANCIAL STATEMENTS INCLUDE ANY UNCERTAIN TAX POSITIONS. THE ORGANIZATION'S POLICY WITH REGARDS TO INTEREST AND PENALTIES IS TO RECOGNIZE INTEREST THROUGH INTEREST EXPENSE AND PENALTIES THROUGH OTHER EXPENSE. THE ORGANIZATION'S INCOME TAX FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES. THE YEARS OF FILINGS OPEN TO THESE AUTHORITIES AND AVAILABLE FOR AUDIT ARE 2010, 2011 AND 2012 AND 2013. IN EVALUATING THE ORGANIZATION'S TAX PROVISION AND TAX EXEMPT STATUS, INTERPRETATIONS AND TAX PLANNING STRATEGIES WERE CONSIDERED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt037341
IRS990ScheduleD/TotalBookValueOtherAssetsAmt017424
IRS990ScheduleD/TotalLiabilityAmt024774
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0ALL BROCHURES AND OTHER DOCUMENTS CLEARLY INDICATE THE ORGANIZATION'S RACIALLY NONDISCRIMINATORY POLICY.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE TAX RETURN IS PROVIDED TO BOARD MEMBERS PRIOR TO ITS FILING WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION RELIES ON VERBAL DISCLOSURE TO ENFORCE COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLICE UPON THE REQUEST OF THIS INFORMATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE PROCESS HAS NOT CHANGED.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XII, LINE 2C:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine10ASSOCIATED BUILDERS AND CONTRACTORSOHIO VALLEY CHAPTER
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0310840204

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.64$0.69$0.95$1.68$1.44$0.24
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.31$0.66$0.65$1.57$1.68$0.11
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.07$0.47$0.60$1.34$1.13$0.21
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.97$0.58$0.39$1.52$1.30$0.22
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.75$0.58$0.17$1.46$1.28$0.18
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.62$0.63$0.01$1.40$1.39$0.00
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.70$0.72$0.02$1.30$1.33$0.03
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.66$0.64$0.02$1.26$1.16$0.10
2014Detailed filing. Detailed filing data is available for this year.$0.79$0.93$0.14$1.10$1.15$0.05
2013Detailed filing. Detailed filing data is available for this year.$0.14$0.27$0.13$0.98$1.00$0.02
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.25$0.29$0.04$0.87