Civic Intelligence

The Preston Fund for Sma Research Inc

990 • Fiscal year 2014 • EIN 31-1654181

Jan 01, 2014 to Dec 31, 2014 • Filed on Nov 10, 2015

Organization Profilewww.prestonshope.com
32333 Aurora RoadSolon, OH 44139-2851

(440) 519-3500

Siviq Scores

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

Liabilities / Assets

55th percentile

0.00x

Higher debt load relative to assets than 55% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

55th percentile

0.00x

Higher debt load relative to revenue than 55% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

10th percentile

-37%

Higher net margin than 10% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

74th percentile

$0

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

23rd percentile

-17%

Faster asset growth than 23% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

99th percentile

755%

Faster revenue growth than 99% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets55th percentile

Assets

Down

$411,724

Down $81,391 (-17%) from 2013

Net Assets

Down

$411,674

Down $81,391 (-17%) from 2013

Liabilities

Flat

$50

Flat from 2013

Revenue And Expenses
Liabilities / Revenue55th percentileNet Margin10th percentile

Revenue

Up

$230,291

Up $203,345 (+755%) from 2013

Expenses

Up

$316,320

Up $313,308 (+10402%) from 2013

Net Income

Down

-$86,029

Down $109,963 (-459%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth23rd percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$600K$400K$200K$0Assets 2012: $443,606Liabilities 2012: $67Net Assets 2012: $443,5392012Assets 2013: $493,115Liabilities 2013: $50Net Assets 2013: $493,0652013Assets 2014: $411,724Liabilities 2014: $50Net Assets 2014: $411,6742014Assets 2015: $527,192Liabilities 2015: $0Net Assets 2015: $527,1922015Assets 2016: $444,144Liabilities 2016: $0Net Assets 2016: $444,1442016Assets 2017: $469,621Liabilities 2017: $0Net Assets 2017: $469,6212017Assets 2019: $420,586Liabilities 2019: $0Net Assets 2019: $420,5862019Assets 2020: $439,149Liabilities 2020: $0Net Assets 2020: $439,1492020Assets 2021: $469,363Liabilities 2021: $0Net Assets 2021: $469,3632021Assets 2022: $450,517Liabilities 2022: $0Net Assets 2022: $450,5172022Assets 2023: $517,229Liabilities 2023: $0Net Assets 2023: $517,2292023Assets 2024: $569,822Liabilities 2024: $0Net Assets 2024: $569,8222024

Highlighted filing

2014

Assets$411,724
Liabilities$50
Net Assets$411,674
Open 2014 Filing

Operations Trend

Revenue Growth99th percentile

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

$400K$200K$0-$200KExpenses 2012: $28,7502012Revenue 2013: $26,946Expenses 2013: $3,012Net Income 2013: $23,9342013Revenue 2014: $230,291Expenses 2014: $316,320Net Income 2014: -$86,0292014Revenue 2015: $126,376Expenses 2015: $5,047Net Income 2015: $121,3292015Revenue 2016: $39,399Expenses 2016: $131,700Net Income 2016: -$92,3012016Revenue 2017: $28,394Expenses 2017: $27,006Net Income 2017: $1,3882017Revenue 2019: $20,563Expenses 2019: $46,120Net Income 2019: -$25,5572019Revenue 2020: $10,391Expenses 2020: $12,148Net Income 2020: -$1,7572020Revenue 2021: $24,436Expenses 2021: $20,001Net Income 2021: $4,4352021Revenue 2022: $15,789Expenses 2022: $3,589Net Income 2022: $12,2002022Revenue 2023: $172,804Expenses 2023: $129,660Net Income 2023: $43,1442023Revenue 2024: $25,810Expenses 2024: $910Net Income 2024: $24,9002024

Highlighted filing

2014

Revenue$230,291
Expenses$316,320
Net Income-$86,029
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Nov 10, 2015
Return Version
2014v5.0
Gross Receipts
$230,291
Mission and Program Overview

Mission

Sma research/develop playground for disabled children

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$493,065$411,674▼ $81,391
Investments in Publicly Traded Securities$425,305$340,120▼ $85,185
Savings and Temporary Cash Investments$62,744$67,210▲ $4,466
Cash and Non-Interest-Bearing Accounts$5,066$4,394▼ $672
Total Assets$493,115$411,724▼ $81,391
Liabilities
Accounts Payable and Accrued Expenses$50$50→ $0
Total Liabilities$50$50→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$493,065$411,674▼ $81,391
Total Liabilities and Net Assets / Fund Balance$493,115$411,724▼ $81,391

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$425,305$188,500▲ $8,314$282,000$340,119
2013$396,191-▲ $29,114-$425,305
2012$402,710-▲ $17,488$24,007$396,191
2011$191,041$236,000▼ $3,054$21,277$402,710
2010$187,050-▲ $18,122$14,131$191,041
Compensation and Service Providers
Top Officer Pay74th percentile

Board Members and Trustees

NameTitle
Jacqueline O FisherPresident & Trustee
Sherry BlackmanSecretary & Trustee
Stacie HalpernTreasurer & Trustee
Jerome T OsborneVice Pres & Trustee
Michael E OsborneVice Pres & Trustee
Susan RubinVice Pres & Trustee
Revenue and Support

Revenue Composition

Contributions and Grants
$226,533
Program Service Revenue
$0
Investment Income
$3,709
Other Revenue
$49
All Other Contributions
$226,533
Change in Net Assets
$-86,029
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$316,320
Total Fundraising Expense$100
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$314,354$0$0$314,354
All Other Expenses$1,469$211$0$1,680
Total Functional Expenses$315,980$240$100$316,320
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
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
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
The Preston Fund for Sma Research Inc
EIN
31-1654181
Phone
4405193500
Address
32333 AURORA ROAD, SOLON, OH 44139-2851

Signing Officer

Name
Stacie L Halpern
Title
Treasurer
Phone
4405193500
Signed
2015-11-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Stacie L Halpern
Formed
1999
Legal Domicile
Oh
Voting Board Members
6
Independent Board Members
6
Employees
1
Volunteers
10

Preparer

Firm
Symax Ltd
Address
32333 AURORA ROAD SUITE 300, SOLON, OH 44139
Preparer
Richard D Armbruster CPA
Phone
4405193500
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

“No formal process. Signing officer reviews before signing.”

Pt VI, Line 19

“There is no conflict of interest policy. Governing docs and financial stmts are provided upon request.”

Pt VI, Line 8A

“There were no formal meetings during 2014 to document.”

Pt VI, Line 8B

“This is a small organization that does not have committees.”

Form 990EZ, Part I, Line 16

“Bank service charges miscellaneous expense engraving expense ohio filing fees park maintenance wages employee taxes withheld payroll taxes”

Form 990, Part IX, Line 24F

“Wages 665. 665. 0. 0. Payroll taxes 176. 176. 0. 0. Engraving expense 417. 417. 0. 0. Printing 0. 0. 0. 0. Postage & shipping 422. 211. 211. 0.”

Financial Statement Notes

Pt V, Line 4

“The endowment fund was created to fund park maintenance expenses.”

Raw XML Appendix361 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.

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IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct01.00000
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The endowment fund was created to fund park maintenance expenses.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt V, Line 4
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No formal process. Signing officer reviews before signing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1There is no conflict of interest policy. Governing docs and financial stmts are provided upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2There were no formal meetings during 2014 to document.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3This is a small organization that does not have committees.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BANK SERVICE CHARGES MISCELLANEOUS EXPENSE ENGRAVING EXPENSE OHIO FILING FEES PARK MAINTENANCE WAGES EMPLOYEE TAXES WITHHELD PAYROLL TAXES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5WAGES 665. 665. 0. 0. PAYROLL TAXES 176. 176. 0. 0. ENGRAVING EXPENSE 417. 417. 0. 0. PRINTING 0. 0. 0. 0. POSTAGE & SHIPPING 422. 211. 211. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 8a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24f
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0true
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0493115
IRS990/TotalAssetsEOYAmt0411724
IRS990/TotalAssetsGrp/BOYAmt0493115
IRS990/TotalAssetsGrp/EOYAmt0411724
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0226533
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0100
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0240
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0315980
IRS990/TotalFunctionalExpensesGrp/TotalAmt0316320
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt050
IRS990/TotalLiabilitiesEOYAmt050
IRS990/TotalLiabilitiesGrp/BOYAmt050
IRS990/TotalLiabilitiesGrp/EOYAmt050
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0493065
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0411674
IRS990/TotalProgramServiceExpensesAmt0315980
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt03758
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0230291
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0493115
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0411724
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt032333 AURORA RD 300
IRS990/USAddress/CityNm0SOLON
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd044139
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0www.prestonshope.com
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0STACIE L HALPERN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum04405193500
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-11-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE PRESTON FUND FOR SMA RESEARCH INC
ReturnHeader/Filer/BusinessNameControlTxt0PRES
ReturnHeader/Filer/EIN0311654181
ReturnHeader/Filer/PhoneNum04405193500
ReturnHeader/Filer/USAddress/AddressLine1Txt032333 AURORA ROAD
ReturnHeader/Filer/USAddress/CityNm0SOLON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd0441392851
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SYMAX LTD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt032333 AURORA ROAD SUITE 300
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SOLON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd044139
ReturnHeader/PreparerPersonGrp/PhoneNum04405193500
ReturnHeader/PreparerPersonGrp/PreparationDt02015-11-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RICHARD D ARMBRUSTER CPA
ReturnHeader/ReturnTs02015-11-10T12:47:15-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$411,724
Liabilities
$50
Net assets
$411,674
Revenue
$230,291
Expenses
$316,320
Net income
-$86,029
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.70$0.00$5.70$0.26$0.01$0.25
2023Detailed filing. Detailed filing data is available for this year.$5.17$0.00$5.17$1.73$1.30$0.43
2022Detailed filing. Detailed filing data is available for this year.$4.51$0.00$4.51$0.16$0.04$0.12
2021Detailed filing. Detailed filing data is available for this year.$4.69$0.00$4.69$0.24$0.20$0.04
2020Detailed filing. Detailed filing data is available for this year.$4.39$0.00$4.39$0.10$0.12$0.02
2019Detailed filing. Detailed filing data is available for this year.$4.21$0.00$4.21$0.21$0.46$0.26
2017Detailed filing. Detailed filing data is available for this year.$4.70$0.00$4.70$0.28$0.27$0.01
2016Detailed filing. Detailed filing data is available for this year.$4.44$0.00$4.44$0.39$1.32$0.92
2015Detailed filing. Detailed filing data is available for this year.$5.27$0.00$5.27$1.26$0.05$1.21
2014Detailed filing. Detailed filing data is available for this year.$4.12$0.00$4.12$2.30$3.16$0.86
2013Detailed filing. Detailed filing data is available for this year.$4.93$0.00$4.93$0.27$0.03$0.24
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.44$0.00$4.44$0.29