Civic Intelligence

Ohio Soft Drink Association

990 • Fiscal year 2013 • EIN 31-4268930

Jan 01, 2013 to Dec 31, 2013 • Filed on Mar 05, 2014

1170 Old Henderson Road No 20143220

(614) 442-1803

Siviq Scores

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

Liabilities / Assets

47th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2013 filings • 501(c)6 • <$500k nonprofits • Source year 2013

Liabilities / Revenue

48th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2013 filings • 501(c)6 • <$500k nonprofits • Source year 2013

Net Margin

47th percentile

1.4%

Higher net margin than 47% of similar nonprofits.

2013 filings • 501(c)6 • <$500k nonprofits • Source year 2013

Top Officer Pay

99th percentile

$154,763

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 51.7% of source-year revenue.

2013 filings • 501(c)6 • <$500k nonprofits • Source year 2013

Asset Growth

59th percentile

7.4%

Faster asset growth than 59% of similar nonprofits.

2013 filings • 501(c)6 • <$500k 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

$62,247

Up $4,269 (+7.4%) from 2012

Net Assets

Up

$62,247

Up $4,269 (+7.4%) from 2012

Liabilities

Flat

$0

Flat from 2012

Revenue

$299,326

No earlier filing loaded for comparison.

Expenses

Down

$295,057

Down $36,256 (-11%) from 2012

Net Income

$4,269

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.

$400K$300K$200K$100K$0Assets 2012: $57,978Liabilities 2012: $0Net Assets 2012: $57,9782012Assets 2013: $62,247Liabilities 2013: $0Net Assets 2013: $62,2472013Assets 2014: $64,834Liabilities 2014: $0Net Assets 2014: $64,8342014Assets 2015: $52,615Liabilities 2015: $0Net Assets 2015: $52,6152015Assets 2016: $31,054Liabilities 2016: $0Net Assets 2016: $31,0542016Assets 2017: $12,175Liabilities 2017: $0Net Assets 2017: $12,1752017Assets 2019: $44,535Liabilities 2019: $0Net Assets 2019: $44,5352019Assets 2020: $109,224Liabilities 2020: $0Net Assets 2020: $109,2242020Assets 2021: $153,100Liabilities 2021: $0Net Assets 2021: $153,1002021Assets 2022: $204,490Liabilities 2022: $0Net Assets 2022: $204,4902022Assets 2023: $254,027Liabilities 2023: $1,994Net Assets 2023: $252,0332023Assets 2024: $382,451Liabilities 2024: $997Net Assets 2024: $381,4542024

Highlighted filing

2013

Assets$62,247
Liabilities$0
Net Assets$62,247

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2012: $331,3132012Revenue 2013: $299,326Expenses 2013: $295,057Net Income 2013: $4,2692013Revenue 2014: $309,178Expenses 2014: $306,591Net Income 2014: $2,5872014Revenue 2015: $299,753Expenses 2015: $311,972Net Income 2015: -$12,2192015Revenue 2016: $299,143Expenses 2016: $320,704Net Income 2016: -$21,5612016Revenue 2017: $309,129Expenses 2017: $328,008Net Income 2017: -$18,8792017Revenue 2019: $375,729Expenses 2019: $354,972Net Income 2019: $20,7572019Revenue 2020: $387,242Expenses 2020: $322,553Net Income 2020: $64,6892020Revenue 2021: $405,599Expenses 2021: $361,723Net Income 2021: $43,8762021Revenue 2022: $425,513Expenses 2022: $374,123Net Income 2022: $51,3902022Revenue 2023: $451,411Expenses 2023: $403,868Net Income 2023: $47,5432023Revenue 2024: $545,789Expenses 2024: $416,368Net Income 2024: $129,4212024

Highlighted filing

2013

Revenue$299,326
Expenses$295,057
Net Income$4,269
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Mar 5, 2014
Return Version
2013v3.0
Gross Receipts
$299,326
Mission and Program Overview

Mission

The ohio soft drink association is dedicated to promoting the preservation and advancement of ohio's non-alcoholic beverage industry. The ohio soft drink association is the voice for bottling firms, manufacturers and beverage companies across ohio. Osda's work creates a unified body within the beverage industry to support legislative and regulatory issues affecting the industry, while supplying the public and policymakers with timely and accurate information.

SEE SCHEDULE O

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$56,656$61,341▲ $4,685
Land, Buildings, and Equipment, Net$1,322$906▼ $416
Total Assets$57,978$62,247▲ $4,269
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$57,978$62,247▲ $4,269
Total Net Assets Fund Balance$57,978$62,247▲ $4,269
Total Liabilities and Net Assets / Fund Balance$57,978$62,247▲ $4,269

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$906$15,679$16,585
Other Land Buildings$0$10,388$10,388
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kimberly McconvilleExecutive DirectorFT$150,256$4,507$154,763

Board Members and Trustees

NameTitle
Gib TeccaPresident
John WhitakerVice-president
Dan HungermanBoard Member
Jennifer RichmondBoard Member
Jim GardnerBoard Member
Mike CollinsBoard Member
Norb SteuberBoard Member
Reginald GoinsBoard Member
Rick KaplanBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$299,000
Investment Income
$326
Other Revenue
$0
Change in Net Assets
$4,269
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$209,815
Other Expenses$85,242
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$154,763
Other Salaries and Wages---$42,295
Fees for Services Other---$36,000
Payroll Taxes---$12,757
Occupancy---$10,788
Office Expenses---$9,243
Conferences and Meetings---$5,206
Travel---$3,173
All Other Expenses---$2,617
Fees for Services Accounting---$2,500
Advertising---$2,019
Other Expenses---$1,435
Insurance---$637
Depreciation Depletion---$417
Fees for Services Legal---$88
Total Functional Expenses$0$0$0$295,057
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
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Current Year Nondeductible Lobbying and Political Cost$28,937
Total Nondeductible Lobbying and Political Cost$28,937
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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, Part VI, Section A, Line 6

Members include all non-alcoholic beverage bottlers and distributors in ohio as represented by companies on the governing board.

Form 990, Part VI, Section A, Line 8B

There are no separate committees with authority to act on behalf of the governing board.

Form 990, Part VI, Section B, Line 11

The ohio soft drink association executive director and executive assistant review the form 990. A compilation is provided to all members of the governing body at the next scheduled board of director's meeting. A copy of the 990 is kept on file at the ohio soft drink association and is available for the governing body's inspection.

Form 990, Part VI, Section B, Line 12C

Annually, at the osda summer board of directors' meeting, all members of the governing board are required to complete and sign a conflict of interest disclosure form.

Form 990, Part VI, Section B, Line 15A

Governing board and independent legal counsel conduct an annual review of the executive director using a formal evaluation tool. The compensation level is reviewed using peer salary information from a survey by the ohio society of association executives. Any increase in salary is determined by the board and communicated by the board president directly to the third party payroll provider. All review discussions and the final decisions of the board are documented by legal counsel and filed in the minute's book.

Form 990, Part VI, Section C, Line 18

The form 990 is available for public inspection upon request. Further, the form 990 is available for public inspection via another's website, www.guidestar.org.

Form 990, Part VI, Section C, Line 19

All documents are retained in the association office. Requests for any documents are vetted by association legal counsel.

Filing and Contact Details

Filer

EIN
31-4268930
Phone
6144421803

Signing Officer

Name
Kimberly Mcconville
Title
Executive Director
Phone
6144421803
Signed
2014-03-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kimberly Mcconville
Formed
1970
Legal Domicile
Oh
Voting Board Members
9
Independent Board Members
9
Employees
2
Volunteers
9

Preparer

Preparer
Tj Conger CPA
Phone
6142242164
Supplemental Narrative

Additional Explanations

Form 990, Part I, Line 1

The ohio soft drink association is dedicated to promoting the preservation and advancement of ohio's non-alcoholic beverage industry. The ohio soft drink association is the voice for bottling firms, manufacturers and beverage companies across ohio. Osda's work creates a unified body within the beverage industry to support legislative and regulatory issues affecting the industry, while supplying the public and policymakers with timely and accurate information.

Form 990, Part IX, Line 11G

Consulting: total expenses 36,000.

Raw XML Appendix363 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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IRS990/MissionDesc0THE OHIO SOFT DRINK ASSOCIATION IS DEDICATED TO PROMOTING THE PRESERVATION AND ADVANCEMENT OF OHIO'S NON-ALCOHOLIC BEVERAGE INDUSTRY. THE OHIO SOFT DRINK ASSOCIATION IS THE VOICE FOR BOTTLING FIRMS, MANUFACTURERS AND BEVERAGE COMPANIES ACROSS OHIO. OSDA'S WORK CREATES A UNIFIED BODY WITHIN THE BEVERAGE INDUSTRY TO SUPPORT LEGISLATIVE AND REGULATORY ISSUES AFFECTING THE INDUSTRY, WHILE SUPPLYING THE PUBLIC AND POLICYMAKERS WITH TIMELY AND ACCURATE INFORMATION.
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0154763
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
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IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleJ/WrittenEmploymentContractInd0X
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE OHIO SOFT DRINK ASSOCIATION IS DEDICATED TO PROMOTING THE PRESERVATION AND ADVANCEMENT OF OHIO'S NON-ALCOHOLIC BEVERAGE INDUSTRY. THE OHIO SOFT DRINK ASSOCIATION IS THE VOICE FOR BOTTLING FIRMS, MANUFACTURERS AND BEVERAGE COMPANIES ACROSS OHIO. OSDA'S WORK CREATES A UNIFIED BODY WITHIN THE BEVERAGE INDUSTRY TO SUPPORT LEGISLATIVE AND REGULATORY ISSUES AFFECTING THE INDUSTRY, WHILE SUPPLYING THE PUBLIC AND POLICYMAKERS WITH TIMELY AND ACCURATE INFORMATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS INCLUDE ALL NON-ALCOHOLIC BEVERAGE BOTTLERS AND DISTRIBUTORS IN OHIO AS REPRESENTED BY COMPANIES ON THE GOVERNING BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THERE ARE NO SEPARATE COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE OHIO SOFT DRINK ASSOCIATION EXECUTIVE DIRECTOR AND EXECUTIVE ASSISTANT REVIEW THE FORM 990. A COMPILATION IS PROVIDED TO ALL MEMBERS OF THE GOVERNING BODY AT THE NEXT SCHEDULED BOARD OF DIRECTOR'S MEETING. A COPY OF THE 990 IS KEPT ON FILE AT THE OHIO SOFT DRINK ASSOCIATION AND IS AVAILABLE FOR THE GOVERNING BODY'S INSPECTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ANNUALLY, AT THE OSDA SUMMER BOARD OF DIRECTORS' MEETING, ALL MEMBERS OF THE GOVERNING BOARD ARE REQUIRED TO COMPLETE AND SIGN A CONFLICT OF INTEREST DISCLOSURE FORM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNING BOARD AND INDEPENDENT LEGAL COUNSEL CONDUCT AN ANNUAL REVIEW OF THE EXECUTIVE DIRECTOR USING A FORMAL EVALUATION TOOL. THE COMPENSATION LEVEL IS REVIEWED USING PEER SALARY INFORMATION FROM A SURVEY BY THE OHIO SOCIETY OF ASSOCIATION EXECUTIVES. ANY INCREASE IN SALARY IS DETERMINED BY THE BOARD AND COMMUNICATED BY THE BOARD PRESIDENT DIRECTLY TO THE THIRD PARTY PAYROLL PROVIDER. ALL REVIEW DISCUSSIONS AND THE FINAL DECISIONS OF THE BOARD ARE DOCUMENTED BY LEGAL COUNSEL AND FILED IN THE MINUTE'S BOOK.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE FORM 990 IS AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. FURTHER, THE FORM 990 IS AVAILABLE FOR PUBLIC INSPECTION VIA ANOTHER'S WEBSITE, WWW.GUIDESTAR.ORG.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7ALL DOCUMENTS ARE RETAINED IN THE ASSOCIATION OFFICE. REQUESTS FOR ANY DOCUMENTS ARE VETTED BY ASSOCIATION LEGAL COUNSEL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8CONSULTING: TOTAL EXPENSES 36,000.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART I, LINE 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART IX, LINE 11G
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IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToProxyTaxInd01
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IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalEmployeeCnt02
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IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt057978
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt062247
IRS990/TotalOtherCompensationAmt04507
IRS990/TotalProgramServiceRevenueAmt0299000
IRS990/TotalReportableCompFromOrgAmt0150256
IRS990/TotalRevenueGrp/ExclusionAmt0326
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0299000
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0299326
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt09
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt057978
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt062247
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt03173
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt057978
IRS990/UnrestrictedNetAssetsGrp/EOYAmt062247
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine101170 OLD HENDERSON ROAD NO 201
IRS990/USAddress/City0COLUMBUS
IRS990/USAddress/State0OH
IRS990/USAddress/ZIPCode043220
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.OHIOSOFTDRINK.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0KIMBERLY MCCONVILLE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum06144421803
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-03-05
ReturnHeader/Filer/BusinessName/BusinessNameLine10OHIO SOFT DRINK ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0OHIO
ReturnHeader/Filer/EIN0314268930
ReturnHeader/Filer/PhoneNum06144421803
ReturnHeader/Filer/USAddress/AddressLine101170 OLD HENDERSON ROAD NO 201
ReturnHeader/Filer/USAddress/City0COLUMBUS
ReturnHeader/Filer/USAddress/State0OH
ReturnHeader/Filer/USAddress/ZIPCode043220
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0314419361
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10JOHN GERLACH & COMPANY LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1037 W BROAD ST STE 530
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0COLUMBUS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode043215
ReturnHeader/PreparerPersonGrp/PhoneNum06142242164
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TJ CONGER CPA
ReturnHeader/ReturnTs02014-04-11T12:41:48-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

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