Civic Intelligence

The Ohioana Library Association

990 • Fiscal year 2014 • EIN 31-4379616

Jul 01, 2013 to Jun 30, 2014 • Filed on Mar 02, 2015

274 East First Avenue43201

(614) 466-3831

Siviq Scores

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

Liabilities / Assets

41st percentile

0.02x

Higher debt load relative to assets than 41% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

41st percentile

0.02x

Higher debt load relative to revenue than 41% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Net Margin

49th percentile

2.6%

Higher net margin than 49% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

74th percentile

$63,891

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 14.5% of source-year revenue.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Asset Growth

71st percentile

12%

Faster asset growth than 71% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

Up

$526,686

Up $58,461 (+12%) from 2013

Net Assets

Up

$517,073

Up $67,147 (+15%) from 2013

Liabilities

Down

$9,613

Down $8,686 (-47%) from 2013

Revenue

$440,970

No earlier filing loaded for comparison.

Expenses

Down

$429,384

Down $57,645 (-12%) from 2013

Net Income

$11,586

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.

$1.5M$1.0M$500K$0Assets 2010: $381,339Liabilities 2010: $4,719Net Assets 2010: $376,6202010Assets 2011: $453,931Liabilities 2011: $2,848Net Assets 2011: $451,0832011Assets 2012: $471,214Liabilities 2012: $23,800Net Assets 2012: $447,4142012Assets 2013: $468,225Liabilities 2013: $18,299Net Assets 2013: $449,9262013Assets 2014: $526,686Liabilities 2014: $9,613Net Assets 2014: $517,0732014Assets 2015: $553,865Liabilities 2015: $5,078Net Assets 2015: $548,7872015Assets 2019: $823,381Liabilities 2019: $2,682Net Assets 2019: $820,6992019Assets 2020: $890,579Liabilities 2020: $9,382Net Assets 2020: $881,1972020Assets 2021: $1,097,056Liabilities 2021: $552Net Assets 2021: $1,096,5042021Assets 2022: $1,148,369Liabilities 2022: $124,719Net Assets 2022: $1,023,6502022Assets 2023: $1,033,944Liabilities 2023: $4,709Net Assets 2023: $1,029,2352023Assets 2024: $1,434,260Liabilities 2024: $1,275Net Assets 2024: $1,432,9852024

Highlighted filing

2014

Assets$526,686
Liabilities$9,613
Net Assets$517,073

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $443,1482010Expenses 2011: $428,3332011Expenses 2012: $422,3422012Expenses 2013: $487,0292013Revenue 2014: $440,970Expenses 2014: $429,384Net Income 2014: $11,5862014Revenue 2015: $461,170Expenses 2015: $418,516Net Income 2015: $42,6542015Revenue 2019: $561,322Expenses 2019: $515,554Net Income 2019: $45,7682019Revenue 2020: $512,226Expenses 2020: $451,728Net Income 2020: $60,4982020Revenue 2021: $705,338Expenses 2021: $490,031Net Income 2021: $215,3072021Revenue 2022: $500,210Expenses 2022: $514,071Net Income 2022: -$13,8612022Revenue 2023: $514,254Expenses 2023: $592,616Net Income 2023: -$78,3622023Revenue 2024: $933,141Expenses 2024: $677,599Net Income 2024: $255,5422024

Highlighted filing

2014

Revenue$440,970
Expenses$429,384
Net Income$11,586
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Mar 2, 2015
Return Version
2013v4.0
Gross Receipts
$442,298
Mission and Program Overview

Mission

The ohioana library is dedicated to collecting, preserving and promoting the written work of ohio's writers, artists and musicians.

Promoting literature written by ohioans or about ohio or ohioans

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$431,212$504,429▲ $73,217
Cash and Non-Interest-Bearing Accounts$34,309$20,354▼ $13,955
Land, Buildings, and Equipment, Net$2,704$1,903▼ $801
Total Assets$468,225$526,686▲ $58,461
Liabilities
Escrow Account Liability$5,780$8,888▲ $3,108
Accounts Payable and Accrued Expenses$12,519$725▼ $11,794
Total Liabilities$18,299$9,613▼ $8,686
Net Assets / Fund Balance
Permanently Rstr Net Assets$339,010$286,231▼ $52,779
Unrestricted Net Assets$75,096$159,041▲ $83,945
Temporarily Rstr Net Assets$35,820$71,801▲ $35,981
Total Net Assets Fund Balance$449,926$517,073▲ $67,147
Total Liabilities and Net Assets / Fund Balance$468,225$526,686▲ $58,461

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,903$232,191$234,094
Other Securities$504,429--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2013$431,212-▲ $75,217-$504,429
2012$404,158-▲ $62,304-$431,212
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
David WeaverExecutive DirectorFT$49,301$14,590$63,891

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$317,352
Program Service Revenue
$92,057
Investment Income
$21,464
Other Revenue
$10,097
All Other Contributions
$54,116
Change in Net Assets
$11,586

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Audited Revenue Reconciliation

Revenue per Audited Statements
$442,298
Revenue Not Reported on Financial Statements
$-1,328
Revenue Not Reported on Form 990
$55,561
Other Revenue Adjustments
$-1,328
Total Revenue per Audited Statements
$497,859
Total Revenue per Form 990
$440,970
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$238,005
Salaries, Compensation, and Employee Benefits$191,379
Total Fundraising Expense$8,443
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$98,003$21,513-$119,516
Other Salaries and Wages$77,604$17,035-$94,639
Current Officers, Directors, Trustees, and Key Employees$52,391$11,500-$63,891
All Other Expenses$13,553$5,782-$19,335
Payroll Taxes$15,605$3,425-$19,030
Other Employee Benefits$11,332$2,487-$13,819
Fees for Services Accounting-$8,842-$8,842
Other Expenses$8,053$955$8,443$8,443
Insurance-$4,223-$4,223
Travel-$2,677-$2,677
Office Expenses$2,076$456-$2,532
Depreciation Depletion$657$144-$801
Total Functional Expenses$333,259$87,682$8,443$429,384

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$430,712
Expenses per Audited Statements$429,384
Total Expenses per Form 990$429,384
Expenses Not Reported on Form 990$1,328
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$5,266
Fundraising Direct Expenses$1,328
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$9,715$995$1,328$-333
Total Events$13,986$5,266$1,328$3,938
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
No
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
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

Governance Explanations

Form 990, Part VI, Section A, Line 6

The organization exists to benefit the membership.

Form 990, Part VI, Section A, Line 7A

The board is elected by the membership.

Form 990, Part VI, Section B, Line 11

The 990 is reviewed by executive staff before it is signed.

Form 990, Part VI, Section C, Line 19

The organization's governing documents and financial statements are available upon request.

Filing and Contact Details

Filer

EIN
31-4379616
Phone
6144663831

Signing Officer

Name
David E Weaver
Title
Executive Director
Phone
6144663831
Signed
2015-03-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David E Weaver
Formed
1929
Legal Domicile
Oh
Voting Board Members
23
Independent Board Members
23
Employees
6
Volunteers
200

Preparer

Preparer
Jane E Pfeifer
Phone
6148852208
Supplemental Narrative

Financial Statement Notes

PART III, LINE 1A:

The collections, which were acquired through purchases and contributions since the association's inception, are not recognized as assets on the statement of financial position. Purchases of collection items are recorded as decreases in unrestricted net assets in the year in which the items are acquired or as temporarily or permanently restricted net assets if the assets used to purchase the items are restricted by donors. Contributed collection items are not reflected on the financial statements.

PART III, LINE 4:

The ohioana collection is comprised of the literary work of ohio writers and books about ohio. It contains more than 100,000 items including 45,000 books, 22,000 biographical files, and 10,000 pieces of sheet music, ohio periodicals, scrapbooks on various topics, manuscripts, and subject files. Ohioana's mission is to recognize and encourage the creative accomplishments of ohioans, preserve and expand a permanent archive of books, sheet music, manuscripts, and other materials by ohioans and about ohio, and disseminate information about the work of ohio writers, musicians, and other artists to researchers, schools, and the general public. The ohioana collection is the basis on which all of ohioanas programming is based.

PART IV, LINE 2B:

Ohioana acts as the fiscal agent for poetry out loud, a program of the ohio arts council.

PART V, LINE 4:

The endowment includes both restriced and unrestriced funds to support the mission and programs of the ohioana library.

PART X, LINE 2:

The association is a publicly supported organization and exempt from income taxes under section 501(c)(3) ofthe internal revenue code, except on net income derived from unrelated business activities. The association has no unrelated business income. The association believes that it has appropriate support for any tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial statements.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Fundraising expenses -1,328.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Fundraising expenses - included in revenue 1,328.

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IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
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/TitleTxt20DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt23DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt24DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt25DIRECTOR
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