Liabilities / Assets
96th percentile
Higher debt load relative to assets than 96% of similar nonprofits.
Ohio Telecom Association
990 • Fiscal year 2015 • EIN 31-4270390
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.97x
Liabilities / Revenue
78th percentile
Higher debt load relative to revenue than 78% of similar nonprofits.
Net Margin
37th percentile
Higher net margin than 37% of similar nonprofits.
Top Officer Pay
98th percentile
Higher top officer pay than 98% of similar nonprofits.
Top officer pay equals 35.2% of source-year revenue.
Asset Growth
93rd percentile
Faster asset growth than 93% of similar nonprofits.
Revenue Growth
86th percentile
Faster revenue growth than 86% of similar nonprofits.
Balance Sheet
Assets
Up$224,191
Up $77,458 (+53%) from 2014
Net Assets
Up$6,971
Up $2,060 (+42%) from 2014
Liabilities
Up$217,220
Up $75,398 (+53%) from 2014
Revenue And Expenses
Revenue
Up$702,153
Up $131,735 (+23%) from 2014
Expenses
Up$700,093
Up $115,095 (+20%) from 2014
Net Income
Up$2,060
Up $16,640 (+114%) from 2014
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2015 to Dec 31, 2015
- Signed
- Jul 13, 2016
- Return Version
- 2015v2.1
- Gross Receipts
- $702,153
Mission and Program Overview
Mission
Promote common interests of telecom companies (members) operating in ohio.
Promote the common interests of telecom companies (members) operating in ohio.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $114,169 | $151,801 | ▲ $37,632 |
| Savings and Temporary Cash Investments | $32,378 | $72,390 | ▲ $40,012 |
| Land, Buildings, and Equipment, Net | $186 | $0 | ▼ $186 |
| Total Assets | $146,733 | $224,191 | ▲ $77,458 |
| Liabilities | |||
| Deferred Revenue | $141,696 | $214,954 | ▲ $73,258 |
| Accounts Payable and Accrued Expenses | $126 | $2,266 | ▲ $2,140 |
| Total Liabilities | $141,822 | $217,220 | ▲ $75,398 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $4,911 | $6,971 | ▲ $2,060 |
| Total Net Assets Fund Balance | $4,911 | $6,971 | ▲ $2,060 |
| Total Liabilities and Net Assets / Fund Balance | $146,733 | $224,191 | ▲ $77,458 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $0 | $146,064 | $146,064 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Charles R Moses | President, Secretary Treas | FT | $182,000 | $64,933 | $246,933 |
Board Members and Trustees
| Name | Title |
|---|---|
| Ted Heckmann | Chairman |
| Adam Gryzbicki | Director |
| Bruce Mottern | Director |
| Jeanne Schearer | Director |
| Josh Motzer | Director |
| Ken Johnson | Director |
| Lonnie Pedersen | Director |
| Martin Ellerbrock | Director |
| Neil Krevda | Director |
| Phil Maag | Director |
| Preston Meyer | Director |
| Tom Brockman | Director |
| William Mckell | Director |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $687,141
- Investment Income
- $12
- Other Revenue
- $15,000
- Change in Net Assets
- $2,060
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $350,839 |
| Other Expenses | $348,004 |
| Grants and Similar Amounts Paid | $1,250 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $246,933 |
| Occupancy | - | - | - | $76,028 |
| Other Salaries and Wages | - | - | - | $73,805 |
| Conferences and Meetings | - | - | - | $36,861 |
| Fees for Services Legal | - | - | - | $35,050 |
| Fees for Services Other | - | - | - | $28,365 |
| Office Expenses | - | - | - | $26,727 |
| Payroll Taxes | - | - | - | $16,281 |
| Pension Plan Contributions | - | - | - | $10,471 |
| Insurance | - | - | - | $7,971 |
| Other Employee Benefits | - | - | - | $3,349 |
| Other Expenses | - | - | - | $2,516 |
| Grants to Domestic Orgs | - | - | - | $1,250 |
| Depreciation Depletion | - | - | - | $185 |
| Total Functional Expenses | $0 | $0 | $0 | $700,093 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| 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 Item | Amount |
|---|---|
| Current Year Nondeductible Lobbying and Political Cost | $15,246 |
| Total Nondeductible Lobbying and Political Cost | $15,246 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- Yes
- Annual disclosure for covered persons
- Yes
- Audit committee
- Yes
- Backup withholding compliance
- 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
- Yes
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section A, Line 6
“The ohio telecom association has four classes of members. Active members own and operate a telecommunications company that is regulated by the public utilities commission of ohio, or is authorized to do telecommunications business in ohio. Active members are entitled to vote upon each question, motion, resolution or proposition submitted to vote including election of directors at annual meetings. Non-voting members include associate, sustaining, and honorary.”
Form 990, Part VI, Section A, Line 7A
“Active members of the ohio telecom association are entitled to vote for directors at its annual meeting or by mail if, because of necessity, the meeting is deferred or canceled.”
Form 990, Part VI, Section A, Line 7B
“Active members of the ohio telecom association are entitled to vote upon each question, motion, resolution or proposition submitted to vote at the organization's annual meetings or by mail, including facsimile or electronic transmission, on specific matters of association business.”
Form 990, Part VI, Section B, Line 11
“Upon receipt and prior to filing, the president reviews the form 990 and sends a copy to the board chairman.”
Form 990, Part VI, Section B, Line 12C
“Copies of the ohio telecom association's antitrust policy are circulated, at least annually, at regular meetings of the organization's board, and at committee meetings. Members, representatives, and attendees are reminded of the organization's policy prior to meetings by the ota president, and are requested to conform their conduct of ota business with the policy.”
Form 990, Part VI, Section B, Line 15A
“Salary and performance reviews are conducted in executive session approximate 2-3 times per year. Decisions, however, are made annually. The board uses review and approval by independent persons, comparability data, and contemporaneous substantiation (minutes). Of note, most board members also serve as members of other state associations. These members are aware of what other states are doing and have ready access to comparability data.”
Form 990, Part VI, Section C, Line 18
“The organization's form 990 is available upon request. Further, the form 990 is available via another's website, www.guidestar.org. The other documents are not available to the general public.”
Form 990, Part VI, Section C, Line 19
“The governing documents, conflict of interest policy, and financial statements are not available to the public.”
Filing and Contact Details
Filer
- Filer Name
- Ohio Telecom Association
- EIN
- 31-4270390
- Phone
- 6142213231
- Address
- 17 SOUTH HIGH ST NO 600, COLUMBUS, OH 43215
Signing Officer
- Name
- Charles Moses
- Title
- President & Secretary
- Phone
- 6142213231
- Signed
- 2016-07-13
Organization Details
- Principal Officer
- Charles Moses
- Formed
- 1895
- Legal Domicile
- Oh
- Voting Board Members
- 13
- Independent Board Members
- 13
- Employees
- 2
- Volunteers
- 0
Preparer
- Firm
- John Gerlach & Company Llp
- Address
- 37 W BROAD ST STE 530, COLUMBUS, OH 43215
- Preparer
- Tj Conger CPA
- Phone
- 6142242164
Supplemental Narrative
Additional Explanations
FORM 990, PART XII, LINE 2C: THIS PROCESS REMAINS UNCHANGED FROM THE PRIOR
“YEAR.”
Raw XML AppendixShowing 400 of 414 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/Desc | 0 | THE ASSOCIATION WAS FORMED TO ENHANCE THE ENVIRONMENT IN WHICH OHIO LOCAL EXCHANGE CARRIERS OPERATE AS COMMON CARRIER PROVIDERS OF TELE-COMMUNICATIONS BY PROVIDING EDUCATIONAL FORUMS, SEMINARS, AND MAILINGS TO ITS MEMBERS. |
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| IRS990/OtherExpensesGrp/Desc | 2 | SUBSCRIPTION & PUBLICAT |
| IRS990/OtherExpensesGrp/Desc | 3 | DUES & MEMBERSHIPS |
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| IRS990/OtherExpensesGrp/TotalAmt | 1 | 6250 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 3000 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 2516 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
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| IRS990/OtherRevenueTotalAmt | 0 | 15000 |
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| IRS990/OtherWebsiteInd | 0 | X |
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| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 900099 |
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| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | MEMBERSHIP DUES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | TRADE SHOW |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | MEETINGS & SEMINARS |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | MEMBER ASSESSMENT |
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| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 142214 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 65946 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 29156 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | THE ASSOCIATION ALSO ENHANCES THE ENVIRONMENT IN WHICH OHIO LOCAL EXCHANGE CARRIERS OPERATE THROUGH GENERAL ADVOCACY TO THE PUBLIC, THE UNITED STATES CONGRESS, THE OHIO GENERAL ASSEMBLY, THE FEDERAL COMMUNICATIONS COMMISSION, THE PUBLIC UTILITIES COMMISSION OF OHIO, THE MEDIA, AND THE STATE OF OHIO. |
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| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
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| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 72390 |
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| IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt | 0 | 15246 |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | 0 |
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| IRS990ScheduleJ/CompensationSurveyInd | 0 | X |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
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| IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt | 0 | THE OHIO TELECOM ASSOCIATION PAYS DUES FOR SOCIAL NETWORKING AND LOBBYING PURPOSES. |
| IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART I, LINE 1A |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | 0 |
| IRS990ScheduleJ/WrittenPolicyRefTAndEExpnssInd | 0 | 1 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE OHIO TELECOM ASSOCIATION HAS FOUR CLASSES OF MEMBERS. ACTIVE MEMBERS OWN AND OPERATE A TELECOMMUNICATIONS COMPANY THAT IS REGULATED BY THE PUBLIC UTILITIES COMMISSION OF OHIO, OR IS AUTHORIZED TO DO TELECOMMUNICATIONS BUSINESS IN OHIO. ACTIVE MEMBERS ARE ENTITLED TO VOTE UPON EACH QUESTION, MOTION, RESOLUTION OR PROPOSITION SUBMITTED TO VOTE INCLUDING ELECTION OF DIRECTORS AT ANNUAL MEETINGS. NON-VOTING MEMBERS INCLUDE ASSOCIATE, SUSTAINING, AND HONORARY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | ACTIVE MEMBERS OF THE OHIO TELECOM ASSOCIATION ARE ENTITLED TO VOTE FOR DIRECTORS AT ITS ANNUAL MEETING OR BY MAIL IF, BECAUSE OF NECESSITY, THE MEETING IS DEFERRED OR CANCELED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ACTIVE MEMBERS OF THE OHIO TELECOM ASSOCIATION ARE ENTITLED TO VOTE UPON EACH QUESTION, MOTION, RESOLUTION OR PROPOSITION SUBMITTED TO VOTE AT THE ORGANIZATION'S ANNUAL MEETINGS OR BY MAIL, INCLUDING FACSIMILE OR ELECTRONIC TRANSMISSION, ON SPECIFIC MATTERS OF ASSOCIATION BUSINESS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | UPON RECEIPT AND PRIOR TO FILING, THE PRESIDENT REVIEWS THE FORM 990 AND SENDS A COPY TO THE BOARD CHAIRMAN. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | COPIES OF THE OHIO TELECOM ASSOCIATION'S ANTITRUST POLICY ARE CIRCULATED, AT LEAST ANNUALLY, AT REGULAR MEETINGS OF THE ORGANIZATION'S BOARD, AND AT COMMITTEE MEETINGS. MEMBERS, REPRESENTATIVES, AND ATTENDEES ARE REMINDED OF THE ORGANIZATION'S POLICY PRIOR TO MEETINGS BY THE OTA PRESIDENT, AND ARE REQUESTED TO CONFORM THEIR CONDUCT OF OTA BUSINESS WITH THE POLICY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | SALARY AND PERFORMANCE REVIEWS ARE CONDUCTED IN EXECUTIVE SESSION APPROXIMATE 2-3 TIMES PER YEAR. DECISIONS, HOWEVER, ARE MADE ANNUALLY. THE BOARD USES REVIEW AND APPROVAL BY INDEPENDENT PERSONS, COMPARABILITY DATA, AND CONTEMPORANEOUS SUBSTANTIATION (MINUTES). OF NOTE, MOST BOARD MEMBERS ALSO SERVE AS MEMBERS OF OTHER STATE ASSOCIATIONS. THESE MEMBERS ARE AWARE OF WHAT OTHER STATES ARE DOING AND HAVE READY ACCESS TO COMPARABILITY DATA. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE ORGANIZATION'S FORM 990 IS AVAILABLE UPON REQUEST. FURTHER, THE FORM 990 IS AVAILABLE VIA ANOTHER'S WEBSITE, WWW.GUIDESTAR.ORG. THE OTHER DOCUMENTS ARE NOT AVAILABLE TO THE GENERAL PUBLIC. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE NOT AVAILABLE TO THE PUBLIC. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION A, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION B, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART VI, SECTION C, LINE 18 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | FORM 990, PART XII, LINE 2C: THIS PROCESS REMAINS UNCHANGED FROM THE PRIOR |
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| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 1 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
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| IRS990/TotalAssetsEOYAmt | 0 | 224191 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 146733 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 224191 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 1 |
| IRS990/TotalEmployeeCnt | 0 | 2 |
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| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 141822 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 217220 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 141822 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 217220 |
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| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 6971 |
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| IRS990/TotalVolunteersCnt | 0 | 0 |
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| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 224191 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
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| IRS990/UnrestrictedNetAssetsGrp/BOYAmt | 0 | 4911 |
| IRS990/UnrestrictedNetAssetsGrp/EOYAmt | 0 | 6971 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 17 SOUTH HIGH ST NO 600 |
| IRS990/USAddress/CityNm | 0 | COLUMBUS |
| IRS990/USAddress/StateAbbreviationCd | 0 | OH |
| IRS990/USAddress/ZIPCd | 0 | 43215 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 13 |
| IRS990/VotingMembersIndependentCnt | 0 | 13 |
| IRS990/WebsiteAddressTxt | 0 | WWW.OHIOTELECOM.COM |
| IRS990/WhistleblowerPolicyInd | 0 | 1 |
| ReturnHeader/BuildTS | 0 | 2016-09-27 15:27:22Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | CHARLES MOSES |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT & SECRETARY |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6142213231 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2016-07-13 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | OHIO TELECOM ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | OHIO |
| ReturnHeader/Filer/EIN | 0 | 314270390 |
| ReturnHeader/Filer/PhoneNum | 0 | 6142213231 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 17 SOUTH HIGH ST NO 600 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | COLUMBUS |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | OH |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2015 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $224,191
- Liabilities
- $217,220
- Net assets
- $6,971
- Revenue
- $702,153
- Expenses
- $700,093
- Net income
- $2,060