Civic Intelligence

Ohio State Grange of Patrons of Husbandry

990 • Fiscal year 2018 • EIN 31-4271570

Oct 01, 2017 to Sep 30, 2018 • Filed on Aug 15, 2019

16303 Village ParkwayFredericktown, OH 43019-9585

(740) 694-1669

Siviq Scores

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

Liabilities / Assets

98th percentile

0.79x

Higher debt load relative to assets than 98% of similar nonprofits.

2018 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

100th percentile

13.76x

Higher debt load relative to revenue than 100% of similar nonprofits.

2018 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2018

Net Margin

79th percentile

18%

Higher net margin than 79% of similar nonprofits.

2018 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

27th percentile

$22,944

Higher top officer pay than 27% of similar nonprofits.

Top officer pay equals 8.9% of source-year revenue.

2018 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2018

Asset Growth

42nd percentile

1.5%

Faster asset growth than 42% of similar nonprofits.

2018 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

3rd percentile

-31%

Faster revenue growth than 3% of similar nonprofits.

2018 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$4,494,009

Up $65,546 (+1.5%) from 2017

Net Assets

Down

$947,295

Down $41,018 (-4.2%) from 2017

Liabilities

Up

$3,546,714

Up $106,564 (+3.1%) from 2017

Revenue

Down

$257,762

Down $114,646 (-31%) from 2017

Expenses

Down

$210,491

Down $5,273 (-2.4%) from 2017

Net Income

Down

$47,271

Down $109,373 (-70%) from 2017

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2013: $3,643,920Liabilities 2013: $2,646,419Net Assets 2013: $997,5012013Assets 2014: $3,854,783Liabilities 2014: $2,810,101Net Assets 2014: $1,044,6822014Assets 2015: $3,795,927Liabilities 2015: $2,828,276Net Assets 2015: $967,6512015Assets 2016: $3,932,138Liabilities 2016: $2,903,573Net Assets 2016: $1,028,5652016Assets 2017: $4,428,463Liabilities 2017: $3,440,150Net Assets 2017: $988,3132017Assets 2018: $4,494,009Liabilities 2018: $3,546,714Net Assets 2018: $947,2952018Assets 2019: $4,314,905Liabilities 2019: $3,605,826Net Assets 2019: $709,0792019Assets 2020: $4,925,071Liabilities 2020: $3,697,461Net Assets 2020: $1,227,6102020Assets 2021: $5,285,001Liabilities 2021: $3,711,818Net Assets 2021: $1,573,1832021Assets 2022: $4,582,425Liabilities 2022: $3,035,163Net Assets 2022: $1,547,2622022Assets 2023: $4,927,254Liabilities 2023: $3,390,956Net Assets 2023: $1,536,2982023Assets 2024: $5,689,261Liabilities 2024: $4,359,524Net Assets 2024: $1,329,7372024

Highlighted filing

2018

Assets$4,494,009
Liabilities$3,546,714
Net Assets$947,295

Operations Trend

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

$800K$600K$400K$200K$0-$200KExpenses 2013: $208,0672013Revenue 2014: $295,426Expenses 2014: $204,556Net Income 2014: $90,8702014Revenue 2015: $300,441Expenses 2015: $229,647Net Income 2015: $70,7942015Revenue 2016: $281,215Expenses 2016: $214,384Net Income 2016: $66,8312016Revenue 2017: $372,408Expenses 2017: $215,764Net Income 2017: $156,6442017Revenue 2018: $257,762Expenses 2018: $210,491Net Income 2018: $47,2712018Revenue 2019: $625,741Expenses 2019: $235,252Net Income 2019: $390,4892019Revenue 2020: $277,163Expenses 2020: $206,280Net Income 2020: $70,8832020Revenue 2021: $385,410Expenses 2021: $226,118Net Income 2021: $159,2922021Revenue 2022: $107,472Expenses 2022: $280,882Net Income 2022: -$173,4102022Revenue 2023: $135,147Expenses 2023: $185,184Net Income 2023: -$50,0372023Revenue 2024: $131,272Expenses 2024: $214,343Net Income 2024: -$83,0712024

Highlighted filing

2018

Revenue$257,762
Expenses$210,491
Net Income$47,271
Jump To
Filing Snapshot
Filing Period
Oct 1, 2017 to Sep 30, 2018
Signed
Aug 15, 2019
Return Version
2017v2.3
Gross Receipts
$1,556,924
Mission and Program Overview

Mission

IMPROVE LIFE FOR ALL

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$3,351,724$3,933,000▲ $581,276
Land, Buildings, and Equipment, Net$483,585$473,383▼ $10,202
Savings and Temporary Cash Investments$25,452$27,378▲ $1,926
Inventories for Sale or Use$24,372$19,586▼ $4,786
Cash and Non-Interest-Bearing Accounts$16,028$15,336▼ $692
Accounts Receivable$16,264$15,090▼ $1,174
Other Notes and Loans Receivable, Net$511,038$10,236▼ $500,802
Total Assets$4,428,463$4,494,009▲ $65,546
Liabilities
Other Liabilities$3,370,762$3,482,420▲ $111,658
Deferred Revenue$38,281$40,328▲ $2,047
Accounts Payable and Accrued Expenses$31,107$23,966▼ $7,141
Total Liabilities$3,440,150$3,546,714▲ $106,564
Net Assets / Fund Balance
Unrestricted Net Assets$988,313$947,295▼ $41,018
Total Net Assets Fund Balance$988,313$947,295▼ $41,018
Total Liabilities and Net Assets / Fund Balance$4,428,463$4,494,009▲ $65,546

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$359,987$156,354$516,341
Equipment$5,227$89,010$94,237
Land$93,696-$93,696
Leasehold Improvements$14,473$18,861$33,334
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Robert WhiteMaster/presiFT$18,208$4,736$22,944
Debra HamiltonSecretaryPT$6,723-$6,723
Sue RoyDirectorPT-$1,800$1,800
Debbie RussellDirectorPT-$1,800$1,800
Judith CarrickDirectorPT-$1,800$1,800
Diana NordquestDirector--$1,800$1,800
Ann ShankDirector--$1,650$1,650
Lyn ShankDirector--$1,650$1,650
Elizabeth SwaggardDirector--$1,650$1,650
Sarah CassedayDirector--$1,650$1,650
Kevin EvansTrustee/dire--$900$900
Opal DyerDirectorPT-$150$150
Patty DyerDirectorPT-$150$150

Board Members and Trustees

NameTitle
Elaine AlstaeterBoard Mem
Daryl FlowersBoard Mem./c
Debra HogueBoard Mem./d
Gary BrumbaughBoard Mem/tr
Mark NaylorBoard Mem/VP
Ada CumminsDirector
Jo Ann IngramDirector
Richard CumminsDirector
Jim GraftonMagazine Edi
Revenue and Support

Revenue Composition

Contributions and Grants
$15,236
Program Service Revenue
$105,719
Investment Income
$137,947
Other Revenue
$-1,140
All Other Contributions
$15,236
Change in Net Assets
$47,271
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$152,106
Salaries, Compensation, and Employee Benefits$58,385
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates---$44,806
Current Officers, Directors, Trustees, and Key Employees---$37,944
Fees for Service Investment Mgmnt Fees---$31,565
Office Expenses---$24,783
Other Salaries and Wages---$18,223
Depreciation Depletion---$15,853
Occupancy---$10,155
Fees for Services Management---$8,634
Fees for Services Accounting---$7,595
Payroll Taxes---$2,218
Advertising---$1,904
Other Expenses---$908
Fees for Services Legal---$576
Total Functional Expenses$0$0$0$210,491
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Funds Held in Trust$3,482,420
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
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 2

Ann shank lynn shank director director sisters opal dyer patty dyer director director sisters robert white joan white master/pres employee spouses richard cummins ada cummins director director spouses

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

The board of directors will review a copy of the 990 prior to filing.

Form 990, Page 6, Part VI, Line 15A

The annual salary for master, robert white, is determined by the elected ohio county delegates every year through a majority vote.

Form 990, Page 6, Part VI, Line 19

The organization's governing documents are made available to the public by providing copies upon request.

Filing and Contact Details

Filer

Filer Name
Ohio State Grange
EIN
31-4271570
Phone
7406941669
Address
16303 VILLAGE PARKWAY, FREDERICKTOWN, OH 43019-9585

Signing Officer

Name
Sue Roy
Title
President
Phone
7406941669
Signed
2019-08-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert White
Formed
1873
Legal Domicile
Oh
Voting Board Members
5
Independent Board Members
5
Employees
3
Volunteers
25

Preparer

Firm
Bhm CPA Group Inc
Address
PO BOX 875, CIRCLEVILLE, OH 43113-0875
Preparer
Jeffrey a Harr
Phone
7404745210
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Active in eye glass collection for volunteer optimetic services to humanity, kelley farm in elk river, minn and state deaf funds. Also donated hats and gloves to the hearing impaired. This is an ongoing annual project. Organized community service project collecting cash and food all donated to second harvest organization. Organized aluminum pop tabs collected for the columbus school for deaf.

Form 990, Part XI, Line 9

Unrealized loss on investment -87,986 foreign tax paid -303 total -88,289

Financial Statement Notes

Schedule D, Page 3, Part X

The organization complies with accounting standards codification (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 organization on its tax returns that they consider to be uncertain or that would jeopardize its tax exempt status. Tax returns for the years ended 2015, 2016 and 2017 are still open and subject to examination by the internal revenue service.

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IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE/DIRE
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20MAGAZINE EDI
IRS990/Form990PartVIISectionAGrp/TitleTxt21SECRETARY
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IRS990/MissionDesc0IMPROVE LIFE FOR ALL
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IRS990/OfficeExpensesGrp/TotalAmt024783
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IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt0-88289
IRS990/OtherExpensesGrp/Desc0MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc1BANK SERVICE CHARGES
IRS990/OtherExpensesGrp/Desc2MEMBER ACTIVITIES
IRS990/OtherExpensesGrp/TotalAmt04367
IRS990/OtherExpensesGrp/TotalAmt1960
IRS990/OtherExpensesGrp/TotalAmt2908
IRS990/OtherLiabilitiesGrp/BOYAmt03370762
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IRS990/OtherSalariesAndWagesGrp/TotalAmt018223
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IRS990/PartialLiquidationInd0false
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IRS990/PayrollTaxesGrp/TotalAmt02218
IRS990/PoliciesReferenceChaptersInd0true
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0ROBERT WHITE
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/ExclusionAmt0105719
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IRS990/ProgSrvcAccomActy2Grp/Desc0MADE CONKERR PILLOW CASES AND STUFFED TOYS FOR HANDICAP AND TERMINALLY ILL CHILDREN FOR USE IN HOSPITALS. THIS IS AN ONGOING ANNUAL PROJECT.
IRS990/ProgSrvcAccomActy3Grp/Desc0EDUCATIONAL PROGRAMS FOR YOUTH AND YOUNG ADULTS IN LEADERSHIP TO ASSIST THEM TO BETTER SERVE THEIR COMMUNITIES.
IRS990/ProgSrvcAccomActyOtherGrp/Desc0ACTIVE IN EYE GLASS COLLECTION FOR VOLUNTEER OPTIMETIC SERVICES TO HUMANITY, KELLEY FARM IN ELK RIVER, MINN AND STATE DEAF FUNDS. ALSO DONATED HATS AND GLOVES TO THE HEARING IMPAIRED. THIS IS AN ONGOING ANNUAL PROJECT. ORGANIZED COMMUNITY SERVICE PROJECT COLLECTING CASH AND FOOD ALL DONATED TO SECOND HARVEST ORGANIZATION. ORGANIZED ALUMINUM POP TABS COLLECTED FOR THE COLUMBUS SCHOOL FOR DEAF.
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IRS990/PYSalariesCompEmpBnftPaidAmt062965
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IRS990/PYTotalRevenueAmt0372408
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt0156354
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0516341
IRS990ScheduleD/EquipmentGrp/BookValueAmt05227
IRS990ScheduleD/EquipmentGrp/DepreciationAmt089010
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt094237
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IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt093696
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IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt018861
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt033334
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03482420
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0FUNDS HELD IN TRUST
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION COMPLIES WITH ACCOUNTING STANDARDS CODIFICATION (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 ORGANIZATION ON ITS TAX RETURNS THAT THEY CONSIDER TO BE UNCERTAIN OR THAT WOULD JEOPARDIZE ITS TAX EXEMPT STATUS. TAX RETURNS FOR THE YEARS ENDED 2015, 2016 AND 2017 ARE STILL OPEN AND SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0473383
IRS990ScheduleD/TotalLiabilityAmt03482420
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ACTIVE IN EYE GLASS COLLECTION FOR VOLUNTEER OPTIMETIC SERVICES TO HUMANITY, KELLEY FARM IN ELK RIVER, MINN AND STATE DEAF FUNDS. ALSO DONATED HATS AND GLOVES TO THE HEARING IMPAIRED. THIS IS AN ONGOING ANNUAL PROJECT. ORGANIZED COMMUNITY SERVICE PROJECT COLLECTING CASH AND FOOD ALL DONATED TO SECOND HARVEST ORGANIZATION. ORGANIZED ALUMINUM POP TABS COLLECTED FOR THE COLUMBUS SCHOOL FOR DEAF.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ANN SHANK LYNN SHANK DIRECTOR DIRECTOR SISTERS OPAL DYER PATTY DYER DIRECTOR DIRECTOR SISTERS ROBERT WHITE JOAN WHITE MASTER/PRES EMPLOYEE SPOUSES RICHARD CUMMINS ADA CUMMINS DIRECTOR DIRECTOR SPOUSES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS WILL REVIEW A COPY OF THE 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ANNUAL SALARY FOR MASTER, ROBERT WHITE, IS DETERMINED BY THE ELECTED OHIO COUNTY DELEGATES EVERY YEAR THROUGH A MAJORITY VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION'S GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC BY PROVIDING COPIES UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5UNREALIZED LOSS ON INVESTMENT -87,986 FOREIGN TAX PAID -303 TOTAL -88,289
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
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 XI, LINE 9
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IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt04428463
IRS990/TotalAssetsEOYAmt04494009
IRS990/TotalAssetsGrp/BOYAmt04428463
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
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IRS990/TotalFunctionalExpensesGrp/TotalAmt0210491
IRS990/TotalGrossUBIAmt00
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IRS990/TotalReportableCompFromOrgAmt024931
IRS990/TotalRevenueGrp/ExclusionAmt0243573
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0-1047

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