Civic Intelligence

Affiliated Council-Center for Educational Special Services of Oh

990 • Fiscal year 2016 • EIN 31-1382485

Jan 01, 2016 to Dec 31, 2016 • Filed on Oct 31, 2017

Refreshing map…

2935 Hamilton Mason RdHamilton, OH 45011

(513) 868-2390

Siviq Scores

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

Liabilities / Assets

41st percentile

0.05x

Higher debt load relative to assets than 41% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

52nd percentile

0.12x

Higher debt load relative to revenue than 52% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

61st percentile

6.2%

Higher net margin than 61% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

82nd percentile

$144,406

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 30.0% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

13th percentile

-9.2%

Faster asset growth than 13% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

41st percentile

-0.2%

Faster revenue growth than 41% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Down

$1,054,352

Down $106,315 (-9.2%) from 2015

Net Assets

Up

$996,681

Up $46,769 (+4.9%) from 2015

Liabilities

Down

$57,671

Down $153,084 (-73%) from 2015

Revenue

Down

$480,764

Down $906 (-0.2%) from 2015

Expenses

Up

$450,979

Up $22,329 (+5.2%) from 2015

Net Income

Down

$29,785

Down $23,235 (-44%) from 2015

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

2016

Assets$1,054,352
Liabilities$57,671
Net Assets$996,681

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

2016

Revenue$480,764
Expenses$450,979
Net Income$29,785
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Oct 31, 2017
Return Version
2016v3.0
Gross Receipts
$540,344
Mission and Program Overview

Mission

Driver training-drug/alcohol

The organization provides training and information regarding the use of drugs and alcohol and operating vehicles.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$519,734$504,193▼ $15,541
Investments in Publicly Traded Securities$393,713$321,191▼ $72,522
Cash and Non-Interest-Bearing Accounts$233,576$104,250▼ $129,326
Savings and Temporary Cash Investments$12,962$24,718▲ $11,756
Accounts Receivable$435--
Prepaid Expenses and Deferred Charges$247--
Total Assets$1,160,667$1,054,352▼ $106,315
Other Assets Total-$100,000-
Liabilities
Other Liabilities$141,326--
Accounts Payable and Accrued Expenses$26,441$34,958▲ $8,517
Deferred Revenue$42,988$22,713▼ $20,275
Total Liabilities$210,755$57,671▼ $153,084
Net Assets / Fund Balance
Unrestricted Net Assets$949,912$996,681▲ $46,769
Total Net Assets Fund Balance$949,912$996,681▲ $46,769
Total Liabilities and Net Assets / Fund Balance$1,160,667$1,054,352▼ $106,315

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$453,093$190,802$643,895
Land$51,100-$51,100
Equipment-$21,719$21,719
Other Assets Org$100,000--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Thomas KelechiPres/CEOFT$144,406$144,406
Lori HigginsPres/CEOFT$103,827$103,827

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$456,245
Investment Income
$11,207
Other Revenue
$13,312
Change in Net Assets
$29,785
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$450,979
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$49,506$25,022-$49,506
All Other Expenses$15,255$515-$15,770
Fees for Services Other$12,198--$12,198
Office Expenses$6,828$1,147-$7,975
Travel$2,460--$2,460
Insurance$1,562--$1,562
Fees for Services Accounting$318$157-$475
Total Functional Expenses$424,138$26,841$0$450,979
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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

Filer Name
Affiliated Council-center for
EIN
31-1382485
Phone
5138682390
Address
2935 HAMILTON MASON RD, HAMILTON, OH 45011

Signing Officer

Name
Lori Higgins
Title
Pres/CEO
Phone
5138682390
Signed
2017-10-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lori Higgins
Formed
1968
Legal Domicile
Oh
Voting Board Members
13
Independent Board Members
13
Employees
0
Volunteers
15

Preparer

Firm
Stephenson and Warner Inc Cpas
Address
1502 UNIVERSITY BLVD STE E, HAMILTON, OH 45011-3300
Preparer
Larry F Warner CPA
Phone
5138688600
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

The officer's and members of the board of trustees volunteer their time.

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IRS990/PYProgramServiceRevenueAmt0456612
IRS990/PYRevenuesLessExpensesAmt053020
IRS990/PYTotalExpensesAmt0428650
IRS990/PYTotalRevenueAmt0481670
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt029785
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt07764
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0456245
IRS990/SavingsAndTempCashInvstGrp/BOYAmt012962
IRS990/SavingsAndTempCashInvstGrp/EOYAmt024718
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt011207
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt015382
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt011440
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt011389
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt049418
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0529137
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0459697
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0525081
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0505626
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0447214
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt02466755
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt011207
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt015382
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt011440
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt011389
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt049418
IRS990ScheduleA/InvestmentIncomeCYPct00.02000
IRS990ScheduleA/InvestmentIncomePYPct00.02000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus1YearAmt0948
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt0948
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.98000
IRS990ScheduleA/PublicSupportPY509Pct00.98340
IRS990ScheduleA/PublicSupportTotal509Amt02466755
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0529137
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0459697
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0525081
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0505626
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0447214
IRS990ScheduleA/Total509Grp/TotalAmt02466755
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0540344
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0476027
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0536521
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0517015
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0447214
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02517121
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0453093
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0190802
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0643895
IRS990ScheduleD/EquipmentGrp/DepreciationAmt021719
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt021719
IRS990ScheduleD/LandGrp/BookValueAmt051100
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt051100
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0100000
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0RELATED PARTY ADVANCE- ALCHOLISM CO.
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0504193
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0100000
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE OFFICER'S AND 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/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
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdDisregardedEntitiesGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt0COUNCIL REALTY
IRS990ScheduleR/IdDisregardedEntitiesGrp/EIN0311382485
IRS990ScheduleR/IdDisregardedEntitiesGrp/EndOfYearAssetsAmt0519300
IRS990ScheduleR/IdDisregardedEntitiesGrp/LegalDomicileStateCd0OH
IRS990ScheduleR/IdDisregardedEntitiesGrp/PrimaryActivitiesTxt0PROP MTGT
IRS990ScheduleR/IdDisregardedEntitiesGrp/TotalIncomeAmt067344
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/AddressLine1Txt02935 HAMILTON MASON ROAD
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/CityNm0HAMILTON
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/StateAbbreviationCd0OH
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/ZIPCd045011
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0ALCOHOLISM COUNCIL OF BUTLER COUNTY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0311382485
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0ALCOHOLISM
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt07
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt02935 HAMILTON MASON ROAD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0HAMILTON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd045011
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0true
IRS990ScheduleR/PaidEmployeesSharingInd0true
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0100087
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt1100000
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0FAIR VALUE
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1FAIR VALUE
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0ALCOHOLISM COUNCIL OF BUTLER COUNTY
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1ALOCHOLISM COUNCIL OF BUTLER COUNTY
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine2Txt0ALCOHOLISM COUNCIL OF BUTLER COUNTY
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0O
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1D

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

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
2016Detailed filing. Detailed filing data is available for this year.$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