Civic Intelligence

Ohio Seed Improvement Association

990 • Fiscal year 2023 • EIN 31-4379745

Jan 01, 2023 to Dec 31, 2023 • Filed on May 14, 2024

11491 Foundation Road PO Box 3Croton, OH 43013

(614) 889-1136

Siviq Scores

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

Liabilities / Assets

53rd percentile

0.08x

Higher debt load relative to assets than 53% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

72nd percentile

0.29x

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

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

26th percentile

-7.3%

Higher net margin than 26% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

62nd percentile

$88,789

Higher top officer pay than 62% of similar nonprofits.

Top officer pay equals 24.4% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

43rd percentile

2.0%

Faster asset growth than 43% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

2nd percentile

-75%

Faster revenue growth than 2% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

$1,341,900

No earlier filing loaded for comparison.

Net Assets

$1,234,918

No earlier filing loaded for comparison.

Liabilities

$106,982

No earlier filing loaded for comparison.

Revenue

$363,152

No earlier filing loaded for comparison.

Expenses

$389,752

No earlier filing loaded for comparison.

Net Income

-$26,600

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 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: $549,2212021Assets 2023: $1,341,900Liabilities 2023: $106,982Net Assets 2023: $1,234,9182023

Highlighted filing

2023

Assets$1,341,900
Liabilities$106,982
Net Assets$1,234,918

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: -$12,6012021Revenue 2023: $363,152Expenses 2023: $389,752Net Income 2023: -$26,6002023

Highlighted filing

2023

Revenue$363,152
Expenses$389,752
Net Income-$26,600
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
May 14, 2024
Return Version
2023v5.0
Gross Receipts
$363,152
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 coordinated 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$1,186,635$1,163,552▼ $23,083
Savings and Temporary Cash Investments$100,892$121,866▲ $20,974
Land, Buildings, and Equipment, Net$1,794$35,371▲ $33,577
Prepaid Expenses and Deferred Charges$5,358$18,838▲ $13,480
Accounts Receivable$20,479$1,418▼ $19,061
Total Assets$1,316,013$1,341,900▲ $25,887
Other Assets Total$855$855→ $0
Liabilities
Accounts Payable and Accrued Expenses$32,123$63,807▲ $31,684
Grants Payable$22,372$43,175▲ $20,803
Total Liabilities$54,495$106,982▲ $52,487
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,229,310$1,181,906▼ $47,404
Net Assets With Donor Restrictions$32,208$53,012▲ $20,804
Total Net Assets Fund Balance$1,261,518$1,234,918▼ $26,600
Total Liabilities and Net Assets / Fund Balance$1,316,013$1,341,900▲ $25,887

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$33,200$8,300$41,500
Equipment$2,171$35,244$37,415

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$9,835---$9,835
2022$9,835---$9,835
2021$9,834-▲ $1-$9,835
2020$10,500-▲ $1-$9,834
2019$1,798$9,200▲ $2-$10,500
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
John ArmstrongSecretary/mgrFT$88,789$88,789

Board Members and Trustees

NameTitle
Greg RamseyPresident
Tim DeboltVice President
Clay SnellerDirector
Cris WensinkDirector
Dan KennyDirector
Don GrimesDirector
Fred PondDirector
Jeff MartinDirector
Kelly Jean TilmonDirector
Ken MillerDirector
Laura LindseyDirector
Brad SnyderTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$15,535
Program Service Revenue
$291,501
Investment Income
$44,014
Other Revenue
$12,102
Change in Net Assets
$-26,600
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$283,408
Other Expenses$105,794
Grants and Similar Amounts Paid$550
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$101,367$60,100-$161,467
Current Officers, Directors, Trustees, and Key Employees-$88,789-$88,789
Travel$32,506$6,093-$38,599
Office Expenses$21,090$9,039-$30,129
Payroll Taxes$9,200$11,703-$20,903
Information Technology$12,690$4,230-$16,920
Pension Plan Contributions$3,543$6,968-$10,511
Occupancy$2,603$5,286-$7,889
Fees for Services Legal-$2,500-$2,500
Fees for Services Management-$1,933-$1,933
Other Employee Benefits$520$1,218-$1,738
Depreciation Depletion-$652-$652
Grants to Domestic Orgs$550--$550
Advertising$355--$355
Other Expenses-$304-$304
Fees for Service Investment Mgmnt Fees-$80-$80
Total Functional Expenses$184,424$205,328$0$389,752
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
Business relationship with 35% controlled entity
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
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
11491 FOUNDATION ROAD PO BOX 3, CROTON, OH 43013

Signing Officer

Name
Eric Groll
Title
Chief Inspector
Phone
6148891136
Signed
2024-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Eric Groll
Formed
1928
Legal Domicile
Oh
Voting Board Members
4
Independent Board Members
0
Employees
22
Volunteers
0

Preparer

Firm
Maloney Novotny LLC
Address
38 SOUTH FRANKLIN STREET PO BOX 352, DELAWARE, OH 43015
Preparer
G Michael Dickey
Phone
7403629031
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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt2506
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt010797
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt1799
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt2506
IRS990/OtherRevenueTotalAmt012102
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt060100
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0101367
IRS990/OtherSalariesAndWagesGrp/TotalAmt0161467
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt011703
IRS990/PayrollTaxesGrp/ProgramServicesAmt09200
IRS990/PayrollTaxesGrp/TotalAmt020903
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt06968
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt03543
IRS990/PensionPlanContributionsGrp/TotalAmt010511
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt05358
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt018838
IRS990/PrincipalOfficerNm0ERIC GROLL
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0110000
IRS990/ProgramServiceRevenueGrp/BusinessCd1110000
IRS990/ProgramServiceRevenueGrp/BusinessCd2110000
IRS990/ProgramServiceRevenueGrp/BusinessCd3110000
IRS990/ProgramServiceRevenueGrp/Desc0FIELD INSPECTION
IRS990/ProgramServiceRevenueGrp/Desc1CERTIFICATION & TAG FE
IRS990/ProgramServiceRevenueGrp/Desc2RESEARCH ROYALTIES
IRS990/ProgramServiceRevenueGrp/Desc3SPECIAL SERVICES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0250545
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt121747
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt218302
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3732
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0250545
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt121747
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt218302
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3907
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt0175
IRS990/ProgSrvcAccomActy2Grp/Desc0EDUCATION PROGRAM - PROVIDE QUARTERLY NEWSLETTER TO EDUCATE ABOUT CHANGES IN CERTIFIED SEED INDUSTRY (AND AN ANNUAL CONFERENCE)
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0-406
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt018302
IRS990/ProgSrvcAccomActy3Grp/Desc0GRANTS - PROVIDE RESEARCH DOLLARS TO DEVELOP NEW VARIETIES OF CERTIFIED SEED AND OTHER SMALL AMOUNTS TO ORGANIZATIONS.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0550
IRS990/ProgSrvcAccomActy3Grp/GrantAmt0550
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt021747
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt015785
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0500
IRS990/PYInvestmentIncomeAmt01080541
IRS990/PYOtherExpensesAmt0329909
IRS990/PYOtherRevenueAmt010819
IRS990/PYProgramServiceRevenueAmt0360840
IRS990/PYRevenuesLessExpensesAmt0712297
IRS990/PYSalariesCompEmpBnftPaidAmt0425279
IRS990/PYTotalExpensesAmt0755688
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01467985
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-26600
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0251277
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0100892
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0121866
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0FIELD AUDITS SERVICE CHARGE AND OTHER - 2019 AMOUNT: $ 14,927. 2020 AMOUNT: $ 16,205. 2021 AMOUNT: $ 12,288. 2022 AMOUNT: $ 11,619. 2023 AMOUNT: $ 12,102.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME:
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt015535
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt015785
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt017190
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt018305
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt030195
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt097010
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt042714
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt01463
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt096
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0374
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0904
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt045551
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0291501
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0360840
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0652830
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0812768
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0734045
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt02851984
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt042714
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt01463
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt096
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0374
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0904
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt045551
IRS990ScheduleA/InvestmentIncomeCYPct00.01490
IRS990ScheduleA/InvestmentIncomePYPct00.00100
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt012102
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt011619
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt012288
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt016205
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt014927
IRS990ScheduleA/OtherIncome509Grp/TotalAmt067141
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.96320
IRS990ScheduleA/PublicSupportPY509Pct00.97990
IRS990ScheduleA/PublicSupportTotal509Amt02948994
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0307036
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0376625
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0670020
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0831073
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0764240
IRS990ScheduleA/Total509Grp/TotalAmt02948994
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0361852
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0389707
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0682404
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0847652
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0780071
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03061686
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt09835
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt09835
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt09835
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt09835
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt09834
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt09835
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt01
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt010500
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt09834
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/GrantsOrScholarshipsAmt0667
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt01
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt01798

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