Civic Intelligence

Affiliated Council-Center for Educational Special Services of Oh

990 • Fiscal year 2013 • EIN 31-1382485

Jan 01, 2013 to Dec 31, 2013 • Filed on Jul 14, 2014

2935 Hamilton Mason Rd45011

(513) 868-2390

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.23x

Higher debt load relative to assets than 62% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

75th percentile

0.48x

Higher debt load relative to revenue than 75% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Net Margin

79th percentile

22%

Higher net margin than 79% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

85th percentile

$147,838

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 28.9% of source-year revenue.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Asset Growth

57th percentile

4.2%

Faster asset growth than 57% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2012 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

Up

$1,079,124

Up $43,117 (+4.2%) from 2012

Net Assets

Up

$834,122

Up $129,356 (+18%) from 2012

Liabilities

Down

$245,002

Down $86,239 (-26%) from 2012

Revenue

$511,523

No earlier filing loaded for comparison.

Expenses

Up

$400,206

Up $29,106 (+7.8%) from 2012

Net Income

$111,317

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$0Assets 2011: $1,001,226Liabilities 2011: $400,551Net Assets 2011: $600,6752011Assets 2012: $1,036,007Liabilities 2012: $331,241Net Assets 2012: $704,7662012Assets 2013: $1,079,124Liabilities 2013: $245,002Net Assets 2013: $834,1222013Assets 2014: $1,130,979Liabilities 2014: $206,441Net Assets 2014: $924,5382014Assets 2015: $1,160,667Liabilities 2015: $210,755Net Assets 2015: $949,9122015Assets 2016: $1,054,352Liabilities 2016: $57,671Net Assets 2016: $996,6812016Assets 2017: $1,135,162Liabilities 2017: $76,275Net Assets 2017: $1,058,8872017Assets 2019: $1,245,745Liabilities 2019: $28,729Net Assets 2019: $1,217,0162019Assets 2020: $1,368,429Liabilities 2020: $43,064Net Assets 2020: $1,325,3652020Assets 2021: $1,640,546Liabilities 2021: $101,412Net Assets 2021: $1,539,1342021Assets 2022: $1,546,996Liabilities 2022: $31,036Net Assets 2022: $1,515,9602022Assets 2024: $1,884,848Liabilities 2024: $7,171Net Assets 2024: $1,877,6772024

Highlighted filing

2013

Assets$1,079,124
Liabilities$245,002
Net Assets$834,122

Operations Trend

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

$800K$600K$400K$200K$0Expenses 2011: $362,5712011Expenses 2012: $371,1002012Revenue 2013: $511,523Expenses 2013: $400,206Net Income 2013: $111,3172013Revenue 2014: $531,385Expenses 2014: $444,379Net Income 2014: $87,0062014Revenue 2015: $481,670Expenses 2015: $428,650Net Income 2015: $53,0202015Revenue 2016: $480,764Expenses 2016: $450,979Net Income 2016: $29,7852016Revenue 2017: $488,925Expenses 2017: $463,079Net Income 2017: $25,8462017Revenue 2019: $546,937Expenses 2019: $477,331Net Income 2019: $69,6062019Revenue 2020: $392,696Expenses 2020: $328,321Net Income 2020: $64,3752020Revenue 2021: $600,676Expenses 2021: $455,346Net Income 2021: $145,3302021Revenue 2022: $601,781Expenses 2022: $465,298Net Income 2022: $136,4832022Revenue 2024: $321,336Expenses 2024: $317,917Net Income 2024: $3,4192024

Highlighted filing

2013

Revenue$511,523
Expenses$400,206
Net Income$111,317
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Jul 14, 2014
Return Version
2013v3.1
Gross Receipts
$579,832
Mission and Program Overview

Mission

Driver training-drug/alcohol

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$575,222$557,297▼ $17,925
Investments in Publicly Traded Securities$331,686$405,705▲ $74,019
Cash and Non-Interest-Bearing Accounts$69,694$74,641▲ $4,947
Accounts Receivable$5,240$8,763▲ $3,523
Savings and Temporary Cash Investments$53,918$7,221▼ $46,697
Prepaid Expenses and Deferred Charges$247$497▲ $250
Total Assets$1,036,007$1,079,124▲ $43,117
Other Assets Total-$25,000-
Liabilities
Other Liabilities$273,791$197,191▼ $76,600
Deferred Revenue$24,836$37,871▲ $13,035
Accounts Payable and Accrued Expenses$32,614$9,940▼ $22,674
Total Liabilities$331,241$245,002▼ $86,239
Net Assets / Fund Balance
Unrestricted Net Assets$704,766$834,122▲ $129,356
Total Net Assets Fund Balance$704,766$834,122▲ $129,356
Total Liabilities and Net Assets / Fund Balance$1,036,007$1,079,124▲ $43,117

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$502,624$141,271$643,895
Land$51,100-$51,100
Equipment$3,573$18,146$21,719
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Thomas Kelechi-FT$147,838$147,838

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$479,137
Investment Income
$11,389
Other Revenue
$20,997
Change in Net Assets
$111,317
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$400,206
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
Other Expenses$42,784$19,369-$42,784
All Other Expenses$28,031$6,526-$34,557
Fees for Services Other$11,619$5,723-$17,342
Office Expenses$4,838$448-$5,286
Travel$2,345--$2,345
Insurance$1,333--$1,333
Advertising$484--$484
Depreciation Depletion$298$147-$445
Conferences and Meetings-$270-$270
Fees for Services Accounting-$250-$250
Total Functional Expenses$367,473$32,733$0$400,206
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
Long Term Debt$197,191
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
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, Page 6, Part VI, Line 11B

The ceo and the finance officer review the form 990 initially. The return is then submitted to the board for review and, after accepted, the ceo signs it.

Form 990, Page 6, Part VI, Line 12C

The employees and the board sign a conflict of interest policy each year. Each person is responsible for notifying the organization of a change of status and reason for the change.

Form 990, Page 6, Part VI, Line 15A

The organization shares employee costs with a related party.

Form 990, Page 6, Part VI, Line 19

The governing documents are made available upon request.

Filing and Contact Details

Filer

EIN
31-1382485
Phone
5138682390

Signing Officer

Name
Thomas Kelechi
Title
President
Phone
5138682390
Signed
2014-07-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Thomas Kelechi President
Formed
1968
Legal Domicile
Oh
Voting Board Members
15
Independent Board Members
15
Employees
0
Volunteers
15

Preparer

Preparer
Larry F Warner CPA
Phone
5138688600
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

The members of the board of trustees volunteer their time.

Form 990, Part XI, Line 9

Book / tax depreciation difference 3

Form 990, Part XI, Line 9

Unrealized gain on investments 18,036

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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/OtherExpensesGrp/TotalAmt277475
IRS990/OtherExpensesGrp/TotalAmt342784
IRS990/OtherLiabilitiesGrp/BOYAmt0273791
IRS990/OtherLiabilitiesGrp/EOYAmt0197191
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANENOUS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt026489
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt026489
IRS990/OtherRevenueTotalAmt026489
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0247
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0497
IRS990/PrincipalOfficerNm0THOMAS KELECHI PRESIDENT
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0DRIVERS' FEES
IRS990/ProgramServiceRevenueGrp/Desc1ODADAS REIMBURSEMENTS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0477762
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11375
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0477762
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11375
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt0371100
IRS990/PYOtherRevenueAmt0-5231
IRS990/PYProgramServiceRevenueAmt0446789
IRS990/PYRevenuesLessExpensesAmt070458
IRS990/PYTotalExpensesAmt0371100
IRS990/PYTotalRevenueAmt0441558
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0111317
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt0-5492
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt053918
IRS990/SavingsAndTempCashInvstGrp/EOYAmt07221
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt011389
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0144
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0161
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt011694
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0505626
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0447214
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0384884
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0433421
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0489007
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt02260152
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt011389
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0144
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0161
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt011694
IRS990ScheduleA/InvestmentIncomeCYPct00.01000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99490
IRS990ScheduleA/PublicSupportPY509Pct00.99920
IRS990ScheduleA/PublicSupportTotal509Amt02260152
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0505626
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0447214
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0384884
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0433421
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0489007
IRS990ScheduleA/Total509Grp/TotalAmt02260152
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0517015
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0447214
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0384884
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0433565
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0489168
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02271846
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0502624
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0141271
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0643895
IRS990ScheduleD/EquipmentGrp/BookValueAmt03573
IRS990ScheduleD/EquipmentGrp/DepreciationAmt018146
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt021719
IRS990ScheduleD/LandGrp/BookValueAmt051100
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt051100
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0197191
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LONG TERM DEBT
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0557297
IRS990ScheduleD/TotalLiabilityAmt0197191
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MEMBERS OF THE BOARD OF TRUSTEES VOLUNTEER THEIR TIME.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE CEO AND THE FINANCE OFFICER REVIEW THE FORM 990 INITIALLY. THE RETURN IS THEN SUBMITTED TO THE BOARD FOR REVIEW AND, AFTER ACCEPTED, THE CEO SIGNS IT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE EMPLOYEES AND THE BOARD SIGN A CONFLICT OF INTEREST POLICY EACH YEAR. EACH PERSON IS RESPONSIBLE FOR NOTIFYING THE ORGANIZATION OF A CHANGE OF STATUS AND REASON FOR THE CHANGE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION SHARES EMPLOYEE COSTS WITH A RELATED PARTY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BOOK / TAX DEPRECIATION DIFFERENCE 3
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6UNREALIZED GAIN ON INVESTMENTS 18,036
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdDisregardedEntitiesGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine10COUNCIL REALTY
IRS990ScheduleR/IdDisregardedEntitiesGrp/EIN0311382485
IRS990ScheduleR/IdDisregardedEntitiesGrp/EndOfYearAssetsAmt0559844
IRS990ScheduleR/IdDisregardedEntitiesGrp/LegalDomicileStateCd0OH
IRS990ScheduleR/IdDisregardedEntitiesGrp/PrimaryActivitiesTxt0PROP MTGT
IRS990ScheduleR/IdDisregardedEntitiesGrp/TotalIncomeAmt028825
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/AddressLine102935 HAMILTON MASON ROAD
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/City0HAMILTON
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/State0OH
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/ZIPCode045011
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine10ALCOHOLISM COUNCIL OF BUTLER COUNTY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0311382485
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0OH

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.88$0.01$1.88$0.32$0.32$0.00
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.55$0.03$1.52$0.60$0.47$0.14
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.64$0.10$1.54$0.60$0.46$0.15
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.37$0.04$1.33$0.39$0.33$0.06
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.25$0.03$1.22$0.55$0.48$0.07
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.14$0.08$1.06$0.49$0.46$0.03
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.05$0.06$1.00$0.48$0.45$0.03
2015Detailed filing. Detailed filing data is available for this year.$1.16$0.21$0.95$0.48$0.43$0.05
2014Detailed filing. Detailed filing data is available for this year.$1.13$0.21$0.92$0.53$0.44$0.09
2013Detailed filing. Detailed filing data is available for this year.$1.08$0.25$0.83$0.51$0.40$0.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.04$0.33$0.70$0.37
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.00$0.40$0.60$0.36