Civic Intelligence

Ohio Speech-Hearing-Language Assoc

990 • Fiscal year 2019 • EIN 31-6083820

Jul 01, 2018 to Jun 30, 2019 • Filed on Oct 14, 2019

PO Box 309Germantown, OH 45327

(937) 855-4337

Siviq Scores

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

Liabilities / Assets

80th percentile

0.18x

Higher debt load relative to assets than 80% of similar nonprofits.

2019 filings • 501(c)6 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

87th percentile

0.24x

Higher debt load relative to revenue than 87% of similar nonprofits.

2019 filings • 501(c)6 • <$500k nonprofits • Source year 2019

Net Margin

14th percentile

-19%

Higher net margin than 14% of similar nonprofits.

2019 filings • 501(c)6 • <$500k nonprofits • Source year 2019

Top Officer Pay

71st percentile

$0

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2019 filings • 501(c)6 • <$500k nonprofits • Source year 2019

Asset Growth

23rd percentile

-13%

Faster asset growth than 23% of similar nonprofits.

2019 filings • 501(c)6 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

35th percentile

-5.7%

Faster revenue growth than 35% of similar nonprofits.

2019 filings • 501(c)6 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Down

$302,564

Down $45,001 (-13%) from 2018

Net Assets

Down

$248,939

Down $44,403 (-15%) from 2018

Liabilities

Down

$53,625

Down $598 (-1.1%) from 2018

Revenue

Down

$228,104

Down $13,880 (-5.7%) from 2018

Expenses

Up

$272,507

Up $14,350 (+5.6%) from 2018

Net Income

Down

-$44,403

Down $28,230 (-175%) from 2018

Historical Trend

Balance Sheet Trend

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

$400K$200K$0-$200KAssets 2014: $235,820Liabilities 2014: $57,635Net Assets 2014: $178,1852014Assets 2015: $228,828Liabilities 2015: $15,054Net Assets 2015: $213,7742015Assets 2016: $286,197Liabilities 2016: $1,890Net Assets 2016: $284,3072016Assets 2017: $310,440Liabilities 2017: $925Net Assets 2017: $309,5152017Assets 2018: $347,565Liabilities 2018: $54,223Net Assets 2018: $293,3422018Assets 2019: $302,564Liabilities 2019: $53,625Net Assets 2019: $248,9392019Assets 2020: $319,117Liabilities 2020: $68,896Net Assets 2020: $250,2212020Assets 2021: $248,643Liabilities 2021: $47,735Net Assets 2021: $200,9082021Assets 2022: $190,662Liabilities 2022: $44,097Net Assets 2022: $146,5652022Assets 2023: $104,574Liabilities 2023: $89,324Net Assets 2023: $15,2502023Assets 2024: $21,185Liabilities 2024: $89,424Net Assets 2024: -$68,2392024

Highlighted filing

2019

Assets$302,564
Liabilities$53,625
Net Assets$248,939

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2014: $452,326Expenses 2014: $539,685Net Income 2014: -$87,3592014Revenue 2015: $326,833Expenses 2015: $279,998Net Income 2015: $46,8352015Revenue 2016: $318,140Expenses 2016: $247,607Net Income 2016: $70,5332016Revenue 2017: $279,552Expenses 2017: $254,344Net Income 2017: $25,2082017Revenue 2018: $241,984Expenses 2018: $258,157Net Income 2018: -$16,1732018Revenue 2019: $228,104Expenses 2019: $272,507Net Income 2019: -$44,4032019Revenue 2020: $179,190Expenses 2020: $177,908Net Income 2020: $1,2822020Revenue 2021: $105,186Expenses 2021: $154,499Net Income 2021: -$49,3132021Revenue 2022: $98,333Expenses 2022: $153,858Net Income 2022: -$55,5252022Revenue 2023: $26,538Expenses 2023: $157,853Net Income 2023: -$131,3152023Revenue 2024: $49,369Expenses 2024: $132,858Net Income 2024: -$83,4892024

Highlighted filing

2019

Revenue$228,104
Expenses$272,507
Net Income-$44,403
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Oct 14, 2019
Return Version
2018v3.1
Gross Receipts
$228,104
Mission and Program Overview

Mission

Serves the needs of audiologists and speech pathologists in the state of Ohio by providing support opportunities for the professional growth, public awareness, and advocay of issues related to the highest care of the individuals they serve.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$258,387$232,918▼ $25,469
Cash and Non-Interest-Bearing Accounts$78,965$68,437▼ $10,528
Accounts Receivable$8,600--
Land, Buildings, and Equipment, Net$1,613$1,209▼ $404
Total Assets$347,565$302,564▼ $45,001
Liabilities
Deferred Revenue$50,614$53,625▲ $3,011
Other Liabilities$3,609--
Total Liabilities$54,223$53,625▼ $598
Net Assets / Fund Balance
Unrestricted Net Assets$293,342$248,939▼ $44,403
Total Net Assets Fund Balance$293,342$248,939▼ $44,403
Total Liabilities and Net Assets / Fund Balance$347,565$302,564▼ $45,001

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,209$39,453-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Maggie KettlerPast President
Laurie SheehyPresident
Carol HofbauerVice President
Chelsea BaileyAssociation Manager
Laura SchrockSecretary
Christie NeedhamTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$228,104
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-44,403
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$185,858
Salaries, Compensation, and Employee Benefits$86,649
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$101,938--$101,938
Current Officers, Directors, Trustees, and Key Employees$59,334--$59,334
Fees for Services Lobbying$30,000--$30,000
Other Salaries and Wages$19,305--$19,305
Information Technology$9,197--$9,197
Occupancy$7,440--$7,440
Payroll Taxes$6,230--$6,230
Office Expenses$4,268--$4,268
Insurance$2,900--$2,900
Fees for Services Accounting$2,799--$2,799
Other Expenses$2,693--$2,693
All Other Expenses$2,475--$2,475
Pension Plan Contributions$1,780--$1,780
Depreciation Depletion$404--$404
Travel$183--$183
Total Functional Expenses$272,507$0$0$272,507
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
Accrued Scholarship Expense-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Governing body decisions Part VI line 7B

Changes to the ByLaws are subject to membership approval. The governing officers are elected by the membership.

Form 990 governing body review Part VI line 11

The form is presented to the Board of Directors for review prior to filing.

Conflict of interest policy compliance Part VI line 12C

All Board Members and Convention Speakers are required to disclose if there is a potential conflict of interest with the organization.

CEO executive director top management comp Part VI line 15A

Compensation is determined based upon market data.

Other officer or key employee compensation Part VI line 15B

Compensation is based upon market data.

Governing documents etc available to public Part VI line 19

Tax returns are available upon request.

Filing and Contact Details

Filer

Filer Name
Ohio Speech-Hearing-Language Assoc
EIN
31-6083820
Address
PO Box 309, Germantown, OH 45327

Signing Officer

Name
Christie Needham
Title
Treasurer
Phone
9378554337
Signed
2019-10-14
Discuss with paid preparer
No

Organization Details

Principal Officer
Chelsea Bailey
Formed
1945
Legal Domicile
Oh
Voting Board Members
18
Independent Board Members
18
Employees
3

Preparer

Firm
Alinea Certified Public Accountants
Address
130 W Second St Suite 2050, Dayton, OH 45402
Preparer
Keith Crabtree CPA
Phone
9372223622
Supplemental Narrative

Additional Explanations

General explanation attachment

Form 990, Part III, Line 4d - All Other AccomplishmentsServes the needs of audiologists and speech pathologists in the state of Ohio.

Raw XML Appendix356 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Changes to the ByLaws are subject to membership approval. The governing officers are elected by the membership.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The form is presented to the Board of Directors for review prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2All Board Members and Convention Speakers are required to disclose if there is a potential conflict of interest with the organization.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Compensation is determined based upon market data.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Compensation is based upon market data.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Tax returns are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Form 990, Part III, Line 4d - All Other AccomplishmentsServes the needs of audiologists and speech pathologists in the state of Ohio.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6General explanation attachment
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ReturnHeader/TaxYr02018

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