Civic Intelligence

Ohio CPA Foundation

990 • Fiscal year 2014 • EIN 31-6052485

May 01, 2013 to Apr 30, 2014 • Filed on Mar 05, 2015

Organization ProfileWWW.OHIOSCPA.COM
535 Metro Place SouthSuite43017

(614) 764-2727

Siviq Scores

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

Liabilities / Assets

27th percentile

0.01x

Higher debt load relative to assets than 27% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

55th percentile

0.14x

Higher debt load relative to revenue than 55% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

88th percentile

38%

Higher net margin than 88% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

95th percentile

$324,393

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 102.6% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

68th percentile

8.4%

Faster asset growth than 68% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M 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

Balance Sheet
Liabilities / Assets27th percentile

Assets

Up

$3,094,441

Up $240,480 (+8.4%) from 2013

Net Assets

Up

$3,049,457

Up $213,853 (+7.5%) from 2013

Liabilities

Up

$44,984

Up $26,627 (+145%) from 2013

Revenue And Expenses
Liabilities / Revenue55th percentileNet Margin88th percentile

Revenue

$316,211

No earlier filing loaded for comparison.

Expenses

Up

$195,389

Up $36,136 (+23%) from 2013

Net Income

$120,822

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth68th percentile

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

$6.0M$4.0M$2.0M$0Assets 2010: $2,305,723Liabilities 2010: $86,500Net Assets 2010: $2,219,2232010Assets 2011: $2,435,372Liabilities 2011: $68,110Net Assets 2011: $2,367,2622011Assets 2012: $2,445,363Liabilities 2012: $21,424Net Assets 2012: $2,423,9392012Assets 2013: $2,853,961Liabilities 2013: $18,357Net Assets 2013: $2,835,6042013Assets 2014: $3,094,441Liabilities 2014: $44,984Net Assets 2014: $3,049,4572014Assets 2015: $3,327,104Liabilities 2015: $80,795Net Assets 2015: $3,246,3092015Assets 2016: $3,492,777Liabilities 2016: $280,875Net Assets 2016: $3,211,9022016Assets 2020: $3,238,750Liabilities 2020: $91,904Net Assets 2020: $3,146,8462020Assets 2021: $4,414,606Liabilities 2021: $81,115Net Assets 2021: $4,333,4912021Assets 2022: $4,192,549Liabilities 2022: $90,748Net Assets 2022: $4,101,8012022

Highlighted filing

2014

Assets$3,094,441
Liabilities$44,984
Net Assets$3,049,457
Open 2014 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$800K$600K$400K$200K$0-$200KExpenses 2010: $191,6482010Expenses 2011: $180,0022011Expenses 2012: $137,9182012Expenses 2013: $159,2532013Revenue 2014: $316,211Expenses 2014: $195,389Net Income 2014: $120,8222014Revenue 2015: $388,859Expenses 2015: $263,869Net Income 2015: $124,9902015Revenue 2016: $647,674Expenses 2016: $278,013Net Income 2016: $369,6612016Revenue 2020: $355,696Expenses 2020: $467,252Net Income 2020: -$111,5562020Revenue 2021: $415,258Expenses 2021: $337,451Net Income 2021: $77,8072021Revenue 2022: $612,444Expenses 2022: $375,460Net Income 2022: $236,9842022

Highlighted filing

2014

Revenue$316,211
Expenses$195,389
Net Income$120,822
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
May 1, 2013 to Apr 30, 2014
Signed
Mar 5, 2015
Return Version
2013v4.0
Gross Receipts
$1,503,747
Mission and Program Overview

Mission

To inspire and encourage individuals to become cpas who embrace the core values of the accounting profession and serve the public interest.

To support accounting and financial literacy education & programs to interest students in selecting accounting as their major to become future cpas.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,728,661$2,931,246▲ $202,585
Cash and Non-Interest-Bearing Accounts$9,358$128,567▲ $119,209
Pledges and Grants Receivable$115,942$34,628▼ $81,314
Savings and Temporary Cash Investments$0$0→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Land, Buildings, and Equipment, Net$0--
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$2,853,961$3,094,441▲ $240,480
Other Assets Total$0$0→ $0
Liabilities
Grants Payable$16,000$44,000▲ $28,000
Accounts Payable and Accrued Expenses$2,357$984▼ $1,373
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$18,357$44,984▲ $26,627
Net Assets / Fund Balance
Permanently Rstr Net Assets$2,314,252$2,483,594▲ $169,342
Unrestricted Net Assets$214,578$283,849▲ $69,271
Temporarily Rstr Net Assets$306,774$282,014▼ $24,760
Total Net Assets Fund Balance$2,835,604$3,049,457▲ $213,853
Total Liabilities and Net Assets / Fund Balance$2,853,961$3,094,441▲ $240,480

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2013$2,293,814$90,300▲ $203,867$84,698$2,503,283
2012$1,930,095$268,065▲ $179,631$83,977$2,293,814
2011$1,747,765$233,444▼ $1,114$50,000$1,930,095
2010$1,408,276$244,000▲ $180,489$85,000$1,747,765
2009$940,471$294,412▲ $173,393-$1,408,276
Compensation and Service Providers
Top Officer Pay95th percentile

Board Members and Trustees

NameTitle
Valerie Krueckeberg CPAChair
Scott Wiley CAEPresident & CEO
David Simko CPADirector
Donald Anthony CPADirector
James LeonardDirector
Janice Culver CPADirector
Jerry Esselstein CPADirector
Margaret Houston CPADirector
Peter Margaritis CPADirector
Press Southworth CPADirector
Russell Meyer CPADirector
Tom Rutan CPADirector
Revenue and Support

Revenue Composition

Contributions and Grants
$156,993
Program Service Revenue
$0
Investment Income
$159,218
Other Revenue
$0
All Other Contributions
$106,993
Change in Net Assets
$120,822

Audited Revenue Reconciliation

Revenue per Audited Statements
$300,969
Revenue Not Reported on Financial Statements
$15,242
Revenue Not Reported on Form 990
$222,031
Other Revenue Adjustments
$-659
Total Revenue per Audited Statements
$523,000
Total Revenue per Form 990
$316,211
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$100,652
Grants and Similar Amounts Paid$50,000
Salaries, Compensation, and Employee Benefits$44,737
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$50,000--$50,000
Other Salaries and Wages$44,737$0$0$44,737
Fees for Service Investment Mgmnt Fees-$15,901-$15,901
All Other Expenses-$1,686-$1,686
Other Expenses$7,318$1,544-$1,544
Fees for Services Legal-$1,062-$1,062
Total Functional Expenses$175,196$20,193$0$195,389

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$309,000
Total Expenses per Form 990$195,389
Expenses per Audited Statements$180,000
Expenses Not Reported on Form 990$129,000
Expenses Not Reported on Financial Statements$15,389
Other Expense Adjustments$-512
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

FORM 990 REVIEW - FORM 990, PART VI, LINE 11B:

“Form 990 is reviewed by the staff of the ohio society of cpas, a related section 501(c)(6) organization, with the assistance of the outside public accountants.”

MONITORING AND ENFORCEMENT OF CONFLICT POLICY - FORM 990,PART VI,LINE 12C:

“The foundation monitors conflicts of interest through the annual disclosure statement made by officers and directors. When a conflict arises, the individual is not permitted to participate in the discussion of the transaction or to vote on the matter.”

REVIEW OF COMPENSATION - FORM 990, PART VI, LINE 15:

“The foundation does not have any employees and therefore does not make compensation decisions.”

AVAILABILITY OF DOCUMENTS - FORM 990, PART VI, LINE 19:

“The foundation's financial statements, governing documents, and conflict policy are available upon request.”

POWER TO ELECT BOARD MEMBERS - FORM 990, PART VI, LINE 7A:

“The board of the ohio society of certified public accountants, a section 501(c)(6) related organization, appoints the board members of the foundation.”

Filing and Contact Details

Filer

EIN
31-6052485
In Care Of
% JASON ELLIOTT
Phone
6147642727

Signing Officer

Name
Scott Wiley
Title
President & CEO
Phone
6147642727
Signed
2015-03-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Scott Wiley
Formed
1963
Legal Domicile
Oh
Voting Board Members
12
Independent Board Members
11
Employees
0
Volunteers
1,500

Preparer

Preparer
Matthew J Maloney
Phone
6147642727
Supplemental Narrative

Financial Statement Notes

INTENDED USES OF ENDOWMENT FUNDS - PART V, LINE 4:

“Income from endowment funds is appropriated based on an approval process through the board of directors. Task forces of the board recommend amounts to be disbursed from the accumulated earnings of the endowment funds, which are then approved for appropriation by the board of directors. The income is spent on various projects that further the foundation's goals of promoting financial literacy and encouraging students to pursue a career in the accounting field.”

OTHER CHANGES IN REVENUE - PART XI, LINE 4B:

“Adjustment to financial statement amounts, which were rounded to the nearest thousand dollars: ($659)”

OTHER CHANGES IN EXPENSES - PART XII, LINE 4B:

“Adjustment to financial statement amounts, which were rounded to the nearest thousand dollars: ($512)”

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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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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,094,441
Liabilities
$44,984
Net assets
$3,049,457
Revenue
$316,211
Expenses
$195,389
Net income
$120,822
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.19$0.09$4.10$0.61$0.38$0.24
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.41$0.08$4.33$0.42$0.34$0.08
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.24$0.09$3.15$0.36$0.47$0.11
2016Detailed filing. Detailed filing data is available for this year.$3.49$0.28$3.21$0.65$0.28$0.37
2015Detailed filing. Detailed filing data is available for this year.$3.33$0.08$3.25$0.39$0.26$0.12
2014Detailed filing. Detailed filing data is available for this year.$3.09$0.04$3.05$0.32$0.20$0.12
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.85$0.02$2.84$0.16
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.45$0.02$2.42$0.14
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.44$0.07$2.37$0.18
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.31$0.09$2.22$0.19