Civic Intelligence

The Chamber Foundation

EIN 31-1609915 • 501(c)3 • Columbus, OH

Profile

Workforce development, education and research driven initiatives to enhance economic development efforts and results in central ohio.

Refreshing map…

150 South Front St Suite 220Columbus, OH 43215

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

92nd percentile

0.90x

Higher debt load relative to assets than 92% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

94th percentile

1.54x

Higher debt load relative to revenue than 94% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

97th percentile

84%

Higher net margin than 97% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

100th percentile

$383,006

Higher top officer pay than 100% of similar nonprofits.

Top officer pay equals 166.7% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2022

Asset Growth

65th percentile

10%

Faster asset growth than 65% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2024

Revenue Growth

65th percentile

18%

Faster revenue growth than 65% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets92nd percentile

Assets

Up

$545,480

Up $95,716 (+21%) from 2022

Liabilities

Down

$489,899

Down $98,920 (-17%) from 2022

Net Assets

Up

$55,581

Up $194,636 (+140%) from 2022

Operations
Liabilities / Revenue94th percentileNet Margin97th percentile

Revenue

Up

$318,415

Up $88,590 (+39%) from 2022

Expenses

Down

$50,490

Down $325,995 (-87%) from 2022

Net Income

Up

$267,925

Up $414,585 (+283%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth65th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$600K$400K$200K$0-$200KAssets 2011: $0Liabilities 2011: $0Net Assets 2011: $02011Assets 2012: $9,987Liabilities 2012: $0Net Assets 2012: $9,9872012Assets 2015: $233,311Liabilities 2015: $213,012Net Assets 2015: $20,2992015Assets 2017: $560,029Liabilities 2017: $172,327Net Assets 2017: $387,7022017Assets 2018: $179,745Liabilities 2018: $133,864Net Assets 2018: $45,8812018Assets 2019: $148,625Liabilities 2019: $121,044Net Assets 2019: $27,5812019Assets 2020: $162,587Liabilities 2020: $131,188Net Assets 2020: $31,3992020Assets 2022: $449,764Liabilities 2022: $588,819Net Assets 2022: -$139,0552022Assets 2024: $545,480Liabilities 2024: $489,899Net Assets 2024: $55,5812024

Highlighted filing

2024

Assets$545,480
Liabilities$489,899
Net Assets$55,581
Open 2024 Filing

Operations Trend

Revenue Growth65th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200K-$400KRevenue 2011: $0Expenses 2011: $0Net Income 2011: $02011Revenue 2012: $10Expenses 2012: $36Net Income 2012: -$262012Revenue 2015: $78,310Expenses 2015: $68,053Net Income 2015: $10,2572015Revenue 2017: $52,520Expenses 2017: $13,553Net Income 2017: $38,9672017Revenue 2018: $99,454Expenses 2018: $441,275Net Income 2018: -$341,8212018Revenue 2019: $128,716Expenses 2019: $147,016Net Income 2019: -$18,3002019Revenue 2020: $139,787Expenses 2020: $135,969Net Income 2020: $3,8182020Revenue 2022: $229,825Expenses 2022: $376,485Net Income 2022: -$146,6602022Revenue 2024: $318,415Expenses 2024: $50,490Net Income 2024: $267,9252024

Highlighted filing

2024

Revenue$318,415
Expenses$50,490
Net Income$267,925
Open 2024 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$545,480
Liabilities
$489,899
Net assets
$55,581
Revenue
$318,415
Expenses
$50,490
Net income
$267,925
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.45$4.90$0.56$3.18$0.50$2.68
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.50$5.89$1.39$2.30$3.76$1.47
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.63$1.31$0.31$1.40$1.36$0.04
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.49$1.21$0.28$1.29$1.47$0.18
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.80$1.34$0.46$0.99$4.41$3.42
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.60$1.72$3.88$0.53$0.14$0.39
2015Detailed filing. Detailed filing data is available for this year.$2.33$2.13$0.20$0.78$0.68$0.10
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.10$0.00$0.10$0.00$0.00$0.00
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.00$0.00$0.00$0.00$0.00$0.00
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 15, 2023
Return Version
2022v5.0
Gross Receipts
$361,305
Mission and Program Overview

Mission

To identify and address workforce development issues in the central ohio region.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$374,088$435,364▲ $61,276
Accounts Receivable-$10,400-
Prepaid Expenses and Deferred Charges-$4,000-
Total Assets$374,088$449,764▲ $75,676
Liabilities
Accounts Payable and Accrued Expenses$341,717$519,352▲ $177,635
Deferred Revenue$24,766$69,467▲ $44,701
Total Liabilities$366,483$588,819▲ $222,336
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$7,605$-139,055▼ $146,660
Total Net Assets Fund Balance$7,605$-139,055▼ $146,660
Total Liabilities and Net Assets / Fund Balance$374,088$449,764▲ $75,676
Compensation and Service Providers
Top Officer Pay100th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Don DeperroPresident anPT-$383,006$383,006
Don DeperroPresident and CEO-$127,390$24,880$152,270
Kelly FullerDirector ofFT$114,558$16,975$131,533

Board Members and Trustees

NameTitle
Brandon DuplerSecretary
Tony RuscilliTreasurer
Darci CongroveVice Preside
Sherrice ThomasVP of Deia
Revenue and Support

Revenue Composition

Contributions and Grants
$283,200
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$-53,375
All Other Contributions
$85,300
Change in Net Assets
$-146,660

Audited Revenue Reconciliation

Revenue per Audited Statements
$229,825
Revenue Not Reported on Form 990
$3,728,233
Total Revenue per Audited Statements
$3,958,058
Total Revenue per Form 990
$229,825
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$354,386
Other Expenses$22,099
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$328,959--$328,959
Payroll Taxes$22,517--$22,517
Office Expenses$4,404--$4,404
Travel$3,514--$3,514
Pension Plan Contributions$2,910--$2,910
Conferences and Meetings$2,741--$2,741
Advertising$1,922--$1,922
Other Expenses$746--$746
All Other Expenses$420--$420
Total Functional Expenses$376,485$0$0$376,485

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,835,938
Expenses Not Reported on Form 990$3,459,453
Expenses per Audited Statements$376,485
Total Expenses per Form 990$376,485
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$131,480
Fundraising Gross Income$78,105
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Next Level Deia$80,000-$47,900-
Golf Tournament$187,205$75,305$22,835$52,470
Total Events$276,005$78,105$131,480$-53,375
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
Audit committee
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI

“Form 990, part vi, line 12-14: the chamber foundation follows the greater columbus chamber of commerce's conflict of interest, whistleblower and document rentention and destruction policies but does not have its own formal written policies.”

Form 990, Page 6, Part VI, Line 6

“The greater columbus chamber of commerce is the sole member of the chamber foundation.”

Form 990, Page 6, Part VI, Line 7A

“The greater columbus chamber of commerce can elect additional members to the chamber foundation board of directors”

Form 990, Page 6, Part VI, Line 7B

“The greater columbus chamber of commerce can make governance decisions on the chamber foudnation's behalf.”

Form 990, Page 6, Part VI, Line 8A

“The chamber foundation board did not have any formal meetings during 2022.”

Form 990, Page 6, Part VI, Line 8B

“The chamber foundation did not have any formal meetings during 2022.”

Form 990, Page 6, Part VI, Line 11B

“A draft copy of the form 990 is reviewed by the chamber foundation board prior to filing.”

Form 990, Page 6, Part VI, Line 19

“The organization's form 990 is made available to the public upon reqeust and via another's website, www.guidestar.org the organization's governing documents and financial statements are made available to the public upon request. The orgaznation does not have a formal conflict of interest policy.”

Filing and Contact Details

Filer

Filer Name
The Chamber Foundation
EIN
31-1609915
Phone
6142256931
Address
150 SOUTH FRONT ST SUITE 220, COLUMBUS, OH 43215

Signing Officer

Name
Don Deperro
Title
President and CEO
Phone
6142256931
Signed
2023-11-15

Organization Details

Principal Officer
Don Deperro
Formed
1998
Legal Domicile
Oh
Voting Board Members
4
Independent Board Members
3
Employees
3
Volunteers
20

Preparer

Firm
Bhm CPA Group Inc
Address
1 E CAMPUS VIEW BLVD STE 300, COLUMBUS, OH 43235
Preparer
Ryan C Hixenbaugh CPA
Phone
6143895775
Supplemental Narrative

Additional Explanations

Form 990, Part V

“The chamber foundation has two employees who are paid through a related party entity, the greater columbus chamber of commerce, which issues all required employment tax returns. The chamber foundation reimburses the greater columbus chamber of commerce for all employment costs.”

Form 990, Page 12, Part XII, Line 2C

“Form 990, part xii, line 2c: the chamber foundation is included in the consolidated financial statements of the greater columbus chamber of commerce. The greater columbus chamber of commerce board has a finance committee made up of volunteer board members who review the results of the annual audit and, when applicable, the selection of the independent accountant. This process remains unchanged from the prior year.”

Financial Statement Notes

Schedule D, Page 3, Part X

“The footnote in the audited financial statements for the year ended december 31, 2022 in regards to uncertain tax positions reads; "the cooperative complies with asc 740-10 related to uncertain tax positions. Asc 740-10 prescribes a recognition threshold and measurement attribute for financial statement recognition and measurement of a tax position taken or expected to be taken on a tax return. Management is not aware of any tax positions taken by the cooperative on its tax returns that they consider to be uncertain or that would jeopardize its tax exempt status. Tax returns for the years ended 2019, 2020, 2021 are still open and subject to examination by the internal revenue service.”

Schedule D, Page 4, Part XI, Line 2D

“Revenue adjustment due to consolidated with related entity 3,596,753 fundraising expenses reported on part viii, line 8b 131,480”

Schedule D, Page 4, Part XII, Line 2D

“Expense adjustment due to consolidation with related enti 3,327,973 fundraising expenses reported on part viiii, line 8b 131,480”

Raw XML AppendixShowing 400 of 443 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT AN
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IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR OF
IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE PRESIDE
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE FOOTNOTE IN THE AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2022 IN REGARDS TO UNCERTAIN TAX POSITIONS READS; "THE COOPERATIVE COMPLIES WITH ASC 740-10 RELATED TO UNCERTAIN TAX POSITIONS. ASC 740-10 PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN. MANAGEMENT IS NOT AWARE OF ANY TAX POSITIONS TAKEN BY THE COOPERATIVE ON ITS TAX RETURNS THAT THEY CONSIDER TO BE UNCERTAIN OR THAT WOULD JEOPARDIZE ITS TAX EXEMPT STATUS. TAX RETURNS FOR THE YEARS ENDED 2019, 2020, 2021 ARE STILL OPEN AND SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1REVENUE ADJUSTMENT DUE TO CONSOLIDATED WITH RELATED ENTITY 3,596,753 FUNDRAISING EXPENSES REPORTED ON PART VIII, LINE 8B 131,480
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2EXPENSE ADJUSTMENT DUE TO CONSOLIDATION WITH RELATED ENTI 3,327,973 FUNDRAISING EXPENSES REPORTED ON PART VIIII, LINE 8B 131,480
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XII, LINE 2D
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1SHERRICE THOMAS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT AND CEO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1VP OF DEIA
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE CHAMBER FOUNDATION HAS TWO EMPLOYEES WHO ARE PAID THROUGH A RELATED PARTY ENTITY, THE GREATER COLUMBUS CHAMBER OF COMMERCE, WHICH ISSUES ALL REQUIRED EMPLOYMENT TAX RETURNS. THE CHAMBER FOUNDATION REIMBURSES THE GREATER COLUMBUS CHAMBER OF COMMERCE FOR ALL EMPLOYMENT COSTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990, PART VI, LINE 12-14: THE CHAMBER FOUNDATION FOLLOWS THE GREATER COLUMBUS CHAMBER OF COMMERCE'S CONFLICT OF INTEREST, WHISTLEBLOWER AND DOCUMENT RENTENTION AND DESTRUCTION POLICIES BUT DOES NOT HAVE ITS OWN FORMAL WRITTEN POLICIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE GREATER COLUMBUS CHAMBER OF COMMERCE IS THE SOLE MEMBER OF THE CHAMBER FOUNDATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE GREATER COLUMBUS CHAMBER OF COMMERCE CAN ELECT ADDITIONAL MEMBERS TO THE CHAMBER FOUNDATION BOARD OF DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE GREATER COLUMBUS CHAMBER OF COMMERCE CAN MAKE GOVERNANCE DECISIONS ON THE CHAMBER FOUDNATION'S BEHALF.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE CHAMBER FOUNDATION BOARD DID NOT HAVE ANY FORMAL MEETINGS DURING 2022.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE CHAMBER FOUNDATION DID NOT HAVE ANY FORMAL MEETINGS DURING 2022.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7A DRAFT COPY OF THE FORM 990 IS REVIEWED BY THE CHAMBER FOUNDATION BOARD PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THE ORGANIZATION'S FORM 990 IS MADE AVAILABLE TO THE PUBLIC UPON REQEUST AND VIA ANOTHER'S WEBSITE, WWW.GUIDESTAR.ORG THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. THE ORGAZNATION DOES NOT HAVE A FORMAL CONFLICT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9FORM 990, PART XII, LINE 2C: THE CHAMBER FOUNDATION IS INCLUDED IN THE CONSOLIDATED FINANCIAL STATEMENTS OF THE GREATER COLUMBUS CHAMBER OF COMMERCE. THE GREATER COLUMBUS CHAMBER OF COMMERCE BOARD HAS A FINANCE COMMITTEE MADE UP OF VOLUNTEER BOARD MEMBERS WHO REVIEW THE RESULTS OF THE ANNUAL AUDIT AND, WHEN APPLICABLE, THE SELECTION OF THE INDEPENDENT ACCOUNTANT. THIS PROCESS REMAINS UNCHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART V
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 8A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9FORM 990, PAGE 12, PART XII, LINE 2C
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0GREATER COLUMBUS CHAMBER OF COMMERC
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