Civic Intelligence

Ohio Seed Improvement Association

990 • Fiscal year 2017 • EIN 31-4379745

Jan 01, 2017 to Dec 31, 2017 • Filed on May 14, 2018

6150 Avery Rd Box 477Dublin, OH 43017

(614) 889-1136

Siviq Scores

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

Liabilities / Assets

70th percentile

0.17x

Higher debt load relative to assets than 70% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

72nd percentile

0.16x

Higher debt load relative to revenue than 72% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

49th percentile

3.0%

Higher net margin than 49% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

87th percentile

$98,445

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 11.5% of source-year revenue.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

65th percentile

10.0%

Faster asset growth than 65% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

71st percentile

20%

Faster revenue growth than 71% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Up

$792,795

Up $71,840 (+10.0%) from 2016

Net Assets

Up

$654,886

Up $25,404 (+4.0%) from 2016

Liabilities

Up

$137,909

Up $46,436 (+51%) from 2016

Revenue

Up

$853,562

Up $143,732 (+20%) from 2016

Expenses

Down

$828,158

Down $13,318 (-1.6%) from 2016

Net Income

Up

$25,404

Up $157,050 (+119%) from 2016

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2016: $720,955Liabilities 2016: $91,473Net Assets 2016: $629,4822016Assets 2017: $792,795Liabilities 2017: $137,909Net Assets 2017: $654,8862017Assets 2018: $752,732Liabilities 2018: $128,069Net Assets 2018: $624,6632018Assets 2019: $649,402Liabilities 2019: $91,336Net Assets 2019: $558,0662019Assets 2020: $771,474Liabilities 2020: $209,652Net Assets 2020: $561,8222020Assets 2021: $644,088Liabilities 2021: $94,867Net Assets 2021: $549,2212021

Highlighted filing

2017

Assets$792,795
Liabilities$137,909
Net Assets$654,886

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2016: $709,830Expenses 2016: $841,476Net Income 2016: -$131,6462016Revenue 2017: $853,562Expenses 2017: $828,158Net Income 2017: $25,4042017Revenue 2018: $844,125Expenses 2018: $874,348Net Income 2018: -$30,2232018Revenue 2019: $780,071Expenses 2019: $846,668Net Income 2019: -$66,5972019Revenue 2020: $847,652Expenses 2020: $843,896Net Income 2020: $3,7562020Revenue 2021: $776,655Expenses 2021: $789,256Net Income 2021: -$12,6012021

Highlighted filing

2017

Revenue$853,562
Expenses$828,158
Net Income$25,404
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
May 14, 2018
Return Version
2017v2.2
Gross Receipts
$853,562
Mission and Program Overview

Mission

To promote and facilitate the movement of seed or plant products in local, national, and international markets through the coordinated efforts of official seed certificaton agencies to verify that seed or plant products meets certain accepted standards.

To promote and facilitate the movement of seed or plant products in local, national, and international markets through the coordinate efforts of official seed certification agencies to verify that seed or plant meets certain accepted standards.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$304,846$330,744▲ $25,898
Land, Buildings, and Equipment, Net$213,408$195,249▼ $18,159
Savings and Temporary Cash Investments$135,376$190,674▲ $55,298
Accounts Receivable$52,099$53,543▲ $1,444
Prepaid Expenses and Deferred Charges$14,371$21,730▲ $7,359
Total Assets$720,955$792,795▲ $71,840
Other Assets Total$855$855→ $0
Liabilities
Grants Payable$45,588$94,270▲ $48,682
Accounts Payable and Accrued Expenses$41,895$40,009▼ $1,886
Deferred Revenue$3,990$3,630▼ $360
Total Liabilities$91,473$137,909▲ $46,436
Net Assets / Fund Balance
Unrestricted Net Assets$545,410$573,025▲ $27,615
Temporarily Rstr Net Assets$81,774$80,063▼ $1,711
Permanently Rstr Net Assets$2,298$1,798▼ $500
Total Net Assets Fund Balance$629,482$654,886▲ $25,404
Total Liabilities and Net Assets / Fund Balance$720,955$792,795▲ $71,840

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$59,893$385,309$445,202
Equipment$19,831$370,909$390,740
Buildings$51,464$334,210$385,674
Land$60,651-$60,651
Leasehold Improvements$3,410$29,357$32,767

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$2,298---$1,798
2016$2,922-▲ $1-$2,298
2015$3,342$80--$2,922
2014$4,257-▲ $1-$3,342
2013$4,756-▲ $1-$4,257
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
John ArmstrongSecretary/mgrFT$98,445$98,445

Board Members and Trustees

NameTitle
Barrett FrenchPresident & CEO
Fred PondDirector
Tom RamseyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$23,670
Program Service Revenue
$815,648
Investment Income
$888
Other Revenue
$13,356
Change in Net Assets
$25,404
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$545,120
Other Expenses$281,038
Grants and Similar Amounts Paid$2,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$268,713$84,372-$353,085
Office Expenses$74,852$32,079-$106,931
Current Officers, Directors, Trustees, and Key Employees-$98,445-$98,445
Travel$28,089$26,244-$54,333
Occupancy$17,157$34,835-$51,992
Depreciation Depletion$6,727$42,044-$48,771
Other Employee Benefits$24,702$17,488-$42,190
Payroll Taxes$22,666$14,394-$37,060
Pension Plan Contributions$6,368$7,972-$14,340
Advertising$4,834--$4,834
Information Technology$2,423$808-$3,231
Grants to Domestic Orgs$1,500--$1,500
Fees for Services Legal-$780-$780
Fees for Services Accounting-$625-$625
Grants to Domestic Individuals$500--$500
Other Expenses-$121-$121
Total Functional Expenses$458,531$369,627$0$828,158
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
Annual disclosure for covered persons
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
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

Line 6 explanation - membership is limited to individuals and firms active in producing seed for certification. There are four membership categories: active, associate, affiliate and limited.

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

Line 7a explanation - the membership elects a board of directors to govern matters concerning the association.

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

Line 7b explanation - the decisions of the board are subject to approval by the membership.

Form 990, Part VI, Section B, Line 11B

Management reviews form 990 prior to filing

Form 990, Part VI, Section C, Line 19

The ohio seed improvement association makes form 1023, 990 and 990-t available to anyone upon request. The governing documents, conflict of interest policy and financial statements are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Ohio Seed Improvement Association
EIN
31-4379745
Phone
6148891136
Address
6150 AVERY RD BOX 477, DUBLIN, OH 43017

Signing Officer

Name
John Armstrong
Title
Secretary/mgr
Phone
6148891136
Signed
2018-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Armstrong
Formed
1928
Legal Domicile
Oh
Voting Board Members
4
Independent Board Members
0
Employees
46
Volunteers
0

Preparer

Firm
Maloney Novotny LLC
Address
38 SOUTH FRANKLIN STREET PO BOX 352, DELAWARE, OH 43015
Preparer
G Michael Dickey
Phone
7403629031
Raw XML AppendixShowing 400 of 467 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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IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0FIELD AUDITS SERVICE CHARGE AND OTHER - 2013 AMOUNT: $ 13,619. 2014 AMOUNT: $ 18,541. 2015 AMOUNT: $ 16,262. 2016 AMOUNT: $ 16,116. 2017 AMOUNT: $ 13,356.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME:
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt023670
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt017455
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt019175
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt016635
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt018480
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt095415
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0888
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0970
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0952
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0819
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt01672
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt05301
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0815648
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0675289
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0885038
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0903583
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0823258
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt04102816
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0888
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0970
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0952
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0819
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt01672
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt05301
IRS990ScheduleA/InvestmentIncomeCYPct00.00120
IRS990ScheduleA/InvestmentIncomePYPct00.00120
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt013356
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt016116
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt016262
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt018541
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt013619
IRS990ScheduleA/OtherIncome509Grp/TotalAmt077894
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.98060
IRS990ScheduleA/PublicSupportPY509Pct00.97530
IRS990ScheduleA/PublicSupportTotal509Amt04198231
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0839318
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0692744
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0904213
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0920218
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0841738
IRS990ScheduleA/Total509Grp/TotalAmt04198231
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0853562
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0709830
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0921427
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0939578
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0857029
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04281426
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt051464
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0334210
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0385674
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt02298
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt01798
IRS990ScheduleD/CYEndwmtFundGrp/GrantsOrScholarshipsAmt0500
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt02922
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt02298
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/GrantsOrScholarshipsAmt0625
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt01
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt03342
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt080
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt02922
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/GrantsOrScholarshipsAmt0500
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt04257
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt03342
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/GrantsOrScholarshipsAmt0916
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt01
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt04756
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt04257
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/GrantsOrScholarshipsAmt0500
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt01
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt019831
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0370909
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0390740
IRS990ScheduleD/LandGrp/BookValueAmt060651
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt060651
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt03410
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt029357
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt032767
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt059893
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0385309
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0445202
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0195249
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LINE 6 EXPLANATION - MEMBERSHIP IS LIMITED TO INDIVIDUALS AND FIRMS ACTIVE IN PRODUCING SEED FOR CERTIFICATION. THERE ARE FOUR MEMBERSHIP CATEGORIES: ACTIVE, ASSOCIATE, AFFILIATE AND LIMITED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1LINE 7A EXPLANATION - THE MEMBERSHIP ELECTS A BOARD OF DIRECTORS TO GOVERN MATTERS CONCERNING THE ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2LINE 7B EXPLANATION - THE DECISIONS OF THE BOARD ARE SUBJECT TO APPROVAL BY THE MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MANAGEMENT REVIEWS FORM 990 PRIOR TO FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE OHIO SEED IMPROVEMENT ASSOCIATION MAKES FORM 1023, 990 AND 990-T AVAILABLE TO ANYONE UPON REQUEST. THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt081774
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt080063
IRS990/TempOrPermanentEndowmentsInd01
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0720955
IRS990/TotalAssetsEOYAmt0792795
IRS990/TotalAssetsGrp/BOYAmt0720955
IRS990/TotalAssetsGrp/EOYAmt0792795
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt023670
IRS990/TotalEmployeeCnt046
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0369627
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0458531
IRS990/TotalFunctionalExpensesGrp/TotalAmt0828158
IRS990/TotalGrossUBIAmt010638
IRS990/TotalLiabilitiesBOYAmt091473
IRS990/TotalLiabilitiesEOYAmt0137909

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