Civic Intelligence

Affiliated Council-Center for Educational Special Services of Oh

990 • Fiscal year 2020 • EIN 31-1382485

Jan 01, 2020 to Dec 31, 2020 • Filed on Aug 23, 2021

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

35th percentile

0.03x

Higher debt load relative to assets than 35% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

45th percentile

0.11x

Higher debt load relative to revenue than 45% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

69th percentile

16%

Higher net margin than 69% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

78th percentile

$124,919

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 31.8% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

58th percentile

9.8%

Faster asset growth than 58% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

17th percentile

-28%

Faster revenue growth than 17% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$1,368,429

Up $122,684 (+9.8%) from 2019

Net Assets

Up

$1,325,365

Up $108,349 (+8.9%) from 2019

Liabilities

Up

$43,064

Up $14,335 (+50%) from 2019

Revenue

Down

$392,696

Down $154,241 (-28%) from 2019

Expenses

Down

$328,321

Down $149,010 (-31%) from 2019

Net Income

Down

$64,375

Down $5,231 (-7.5%) from 2019

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

2020

Assets$1,368,429
Liabilities$43,064
Net Assets$1,325,365

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

2020

Revenue$392,696
Expenses$328,321
Net Income$64,375
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Aug 23, 2021
Return Version
2020v4.0
Gross Receipts
$449,928
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
Investments in Publicly Traded Securities$427,900$556,265▲ $128,365
Land, Buildings, and Equipment, Net$456,744$440,233▼ $16,511
Cash and Non-Interest-Bearing Accounts$357,493$348,129▼ $9,364
Savings and Temporary Cash Investments$2,708$23,802▲ $21,094
Accounts Receivable$900--
Total Assets$1,245,745$1,368,429▲ $122,684
Liabilities
Deferred Revenue$15,809$33,285▲ $17,476
Accounts Payable and Accrued Expenses$12,920$9,779▼ $3,141
Total Liabilities$28,729$43,064▲ $14,335
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,217,016$1,325,365▲ $108,349
Total Net Assets Fund Balance$1,217,016$1,325,365▲ $108,349
Total Liabilities and Net Assets / Fund Balance$1,245,745$1,368,429▲ $122,684

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$389,133$254,762$643,895
Land$51,100-$51,100
Equipment-$23,800$23,800
Compensation and Service Providers

Employees

NameTitleOtherTotal
Lorraine J HigginsPres/CEO$124,919$124,919

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$368,140
Investment Income
$10,342
Other Revenue
$14,214
Change in Net Assets
$64,375
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$328,321
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
Occupancy$129,089$13-$129,102
Fees for Services Other$96,534$16,458-$112,992
Office Expenses$4,349$700-$5,049
Travel$994--$994
Fees for Services Accounting$653$322-$975
Insurance$871--$871
Other Expenses$555$278-$833
All Other Expenses$231$115-$346
Total Functional Expenses$310,435$17,886$0$328,321
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
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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
Lorraine J Higgins
Title
Pres/CEO
Phone
5138682390
Signed
2021-08-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lorraine J Higgins
Formed
1968
Legal Domicile
Oh
Voting Board Members
12
Independent Board Members
12
Employees
0
Volunteers
12

Preparer

Firm
Stephenson and Warner Inc Cpas
Address
1502 UNIVERSITY BLVD STE E, HAMILTON, OH 45011-3300
Preparer
Larry F Warner Ii 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 IX, Line 11G

Other contracted services 7,173 0 0 personnel costs 49,375 16,458 0 instructor fees 39,986 0 0 total 96,534 16,458 0

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IRS990/PYProgramServiceRevenueAmt0511826
IRS990/PYRevenuesLessExpensesAmt069606
IRS990/PYTotalExpensesAmt0477331
IRS990/PYTotalRevenueAmt0546937
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt064375
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt014162
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0368140
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02708
IRS990/SavingsAndTempCashInvstGrp/EOYAmt023802
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt010300
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt013351
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt013645
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt014840
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt011207
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt063343
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0439628
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0582546
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0543685
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0531422
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0529137
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt02626418
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt010300
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt013351
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt013645
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt014840
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt011207
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt063343
IRS990ScheduleA/InvestmentIncomeCYPct00.02000
IRS990ScheduleA/InvestmentIncomePYPct00.03000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.97650
IRS990ScheduleA/PublicSupportPY509Pct00.97450
IRS990ScheduleA/PublicSupportTotal509Amt02626418
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0439628
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0582546
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0543685
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0531422
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0529137
IRS990ScheduleA/Total509Grp/TotalAmt02626418
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0449928
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0595897
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0557330
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0546262
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0540344
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02689761
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0389133
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0254762
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0643895
IRS990ScheduleD/EquipmentGrp/DepreciationAmt023800
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt023800
IRS990ScheduleD/LandGrp/BookValueAmt051100
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt051100
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0440233
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/ExplanationTxt5OTHER CONTRACTED SERVICES 7,173 0 0 PERSONNEL COSTS 49,375 16,458 0 INSTRUCTOR FEES 39,986 0 0 TOTAL 96,534 16,458 0
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 IX, LINE 11G
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/EndOfYearAssetsAmt0532532
IRS990ScheduleR/IdDisregardedEntitiesGrp/LegalDomicileStateCd0OH
IRS990ScheduleR/IdDisregardedEntitiesGrp/PrimaryActivitiesTxt0PROP MTGT
IRS990ScheduleR/IdDisregardedEntitiesGrp/TotalIncomeAmt071436
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/EIN0310784671
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/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0true
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0true
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt079670
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt171394
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0FAIR VALUE
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1FAIR VALUE
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0ALCOHOLISM COUNCIL OF BUTLER COUNTY
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1ALCOHOLISM COUNCIL OF BUTLER COUNTY
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine2Txt0ALCOHOLISM COUNCIL OF BUTLER COUNTY
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0O
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1J

Document Assets

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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
2020Detailed filing. Detailed filing data is available for this year.$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