Civic Intelligence

Czech Catholic Union

EIN 34-0105780 • 501(c)8 • Cleveland, OH

Profile

To provide fraternal life insurance benefits . To provide security for members through affordable insurance and annuity financial products. To promote , perserve and perpetuate the common bond of the czech language, heritage and culture. To sponser educational scholarships and fraternal activities for the benefit of its members. To support the communities wherein our membership resides through acts of benevolence and volunteerism.

5349 Dolloff RdCleveland, OH 44127-1690

www.czechccu.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

91st percentile

0.85x

Higher debt load relative to assets than 91% of similar nonprofits.

$10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

96th percentile

9.52x

Higher debt load relative to revenue than 96% of similar nonprofits.

$10M-$25M nonprofits • Source year 2024

Net Margin

28th percentile

-3.0%

Higher net margin than 28% of similar nonprofits.

$10M-$25M nonprofits • Source year 2024

Top Officer Pay

36th percentile

$100,059

Higher top officer pay than 36% of similar nonprofits.

Top officer pay equals 5.6% of source-year revenue.

$10M-$25M nonprofits • Source year 2024

Asset Growth

37th percentile

0.8%

Faster asset growth than 37% of similar nonprofits.

$10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

78th percentile

43%

Faster revenue growth than 78% of similar nonprofits.

$10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Up

$20,054,362

Up $154,470 (+0.8%) from 2023

Liabilities

Up

$16,992,553

Up $195,120 (+1.2%) from 2023

Net Assets

Down

$3,061,809

Down $40,650 (-1.3%) from 2023

Revenue

Up

$1,785,132

Up $540,796 (+43%) from 2023

Expenses

Up

$1,839,093

Up $679,597 (+59%) from 2023

Net Income

Down

-$53,961

Down $138,801 (-164%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$30M$20M$10M$0Assets 2015: $17,788,487Liabilities 2015: $15,160,086Net Assets 2015: $2,628,4012015Assets 2016: $19,022,095Liabilities 2016: $16,246,213Net Assets 2016: $2,775,8822016Assets 2017: $19,548,187Liabilities 2017: $16,610,284Net Assets 2017: $2,937,9032017Assets 2018: $18,430,233Liabilities 2018: $15,471,399Net Assets 2018: $2,958,8342018Assets 2019: $18,423,689Liabilities 2019: $15,550,699Net Assets 2019: $2,872,9902019Assets 2020: $18,809,528Liabilities 2020: $15,865,688Net Assets 2020: $2,943,8402020Assets 2021: $19,801,301Liabilities 2021: $16,498,502Net Assets 2021: $3,302,7992021Assets 2022: $21,248,395Liabilities 2022: $18,274,972Net Assets 2022: $2,973,4232022Assets 2023: $19,899,892Liabilities 2023: $16,797,433Net Assets 2023: $3,102,4592023Assets 2024: $20,054,362Liabilities 2024: $16,992,553Net Assets 2024: $3,061,8092024

Highlighted filing

2024

Assets$20,054,362
Liabilities$16,992,553
Net Assets$3,061,809

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2015: $1,853,679Expenses 2015: $1,707,418Net Income 2015: $146,2612015Revenue 2016: $2,630,684Expenses 2016: $2,452,845Net Income 2016: $177,8392016Revenue 2017: $2,078,239Expenses 2017: $1,859,703Net Income 2017: $218,5362017Revenue 2018: $1,593,695Expenses 2018: $1,506,511Net Income 2018: $87,1842018Revenue 2019: $1,248,076Expenses 2019: $1,154,782Net Income 2019: $93,2942019Revenue 2020: $1,492,915Expenses 2020: $1,319,511Net Income 2020: $173,4042020Revenue 2021: $1,631,690Expenses 2021: $1,528,788Net Income 2021: $102,9022021Revenue 2022: $3,067,178Expenses 2022: $3,007,437Net Income 2022: $59,7412022Revenue 2023: $1,244,336Expenses 2023: $1,159,496Net Income 2023: $84,8402023Revenue 2024: $1,785,132Expenses 2024: $1,839,093Net Income 2024: -$53,9612024

Highlighted filing

2024

Revenue$1,785,132
Expenses$1,839,093
Net Income-$53,961

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 24, 2025
Return Version
2024v5.0
Gross Receipts
$3,336,848
Mission and Program Overview

Mission

To provide fraternal life insurance benefits . To provide security for members through affordable insurance and annuity financial products. To promote , perserve and perpetuate the common bond of the czech language, heritage and culture. To sponser educational scholarships and fraternal activities for the benefit of its members. To support the communities wherein our membership resides through acts of benevolence and volunteerism.

To provide fraternal insurance benefits to its members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$19,394,767$19,556,060▲ $161,293
Rtn Earn Endowment Incm Other Fnds$3,102,459$3,061,809▼ $40,650
Land, Buildings, and Equipment, Net$93,139$105,608▲ $12,469
Cash and Non-Interest-Bearing Accounts$107,975$83,697▼ $24,278
Total Assets$19,899,892$20,054,362▲ $154,470
Other Assets Total$304,011$308,997▲ $4,986
Liabilities
Other Liabilities$16,740,651$16,963,991▲ $223,340
Accounts Payable and Accrued Expenses$56,782$28,562▼ $28,220
Total Liabilities$16,797,433$16,992,553▲ $195,120
Net Assets / Fund Balance
Total Net Assets Fund Balance$3,102,459$3,061,809▼ $40,650
Total Liabilities and Net Assets / Fund Balance$19,899,892$20,054,362▲ $154,470

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$47,491$26,871$74,362
Equipment$36,989$13,638$50,627
Land$21,128-$21,128
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Theresa AveniPresident/trFT$100,059$100,059
Jane MilczewskiSecretaryFT$41,498$41,498
Audrey SchmidtVice Preside-$5,734$5,734
Allen PerkDirector-$596$596
Cynthia KvetonDirector-$596$596
Karla MahoneyDirector-$596$596
Maryann LangevinDirector-$596$596
Richard ProspalDirector-$596$596
Robert CermakPast Preside-$596$596
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$838,804
Investment Income
$950,233
Other Revenue
$-3,905
Change in Net Assets
$-53,961

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,785,132
Total Revenue per Audited Statements
$1,785,132
Total Revenue per Form 990
$1,785,132
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$198,233
Other Expenses$181,829
Grants and Similar Amounts Paid$6,400
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members$1,452,631--$1,452,631
Current Officers, Directors, Trustees, and Key Employees$115,477$35,390-$150,867
Other Salaries and Wages$24,617$8,206-$32,823
Information Technology$28,682$3,187-$31,869
Fees for Services Accounting$22,905$2,545-$25,450
Fees for Services Other$24,613--$24,613
Advertising$15,456$1,717-$17,173
Payroll Taxes$10,907$3,636-$14,543
Insurance$12,061--$12,061
Office Expenses$10,455$1,594-$12,049
Occupancy$9,923$1,751-$11,674
Conferences and Meetings$7,467$104-$7,571
Depreciation Depletion$6,868--$6,868
Grants to Domestic Individuals$6,400--$6,400
Other Expenses$1,411--$1,411
Fees for Service Investment Mgmnt Fees$644--$644
Travel$178--$178
Total Functional Expenses$1,780,963$58,130$0$1,839,093

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,849,990
Expenses per Audited Statements$1,839,093
Total Expenses per Form 990$1,839,093
Expenses Not Reported on Form 990$10,897
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
Aggregate Reserve for Life & Annuity$16,456,294
Asset Valuation Reserve$356,273
Trustee Deposit Funds$62,482
Certificate Contract Claims Payable$42,196
Provision for Dividends Payable$35,000
Interest Maintenance Reserve$9,457
Advance Premiums for Life Contracts$2,289
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

The organization is a fraternal benefit society with its members being owners of a life insurance policy. Members are active by maintaining an insurance or annuity policy contract.

Form 990, Page 6, Part VI, Line 7A

Members are active by maintaining an insurance policy. Members can be elected to be a convention delegate through their respective lodge society.members can be nominated for the board at the convention.the convention is held every four years.

Form 990, Page 6, Part VI, Line 9

Audrey schmidt 6556 hunt circle mayfield, oh 44143 robert cermak 3633 wynde tree dr. Seven hills, oh 44131 karla mahoney 209 gould ave bedford , oh 44146 maryann langevin 33429 crestwell sterling hts., mi 48310 cynthia kveton 4029 holly hills st.louis, mo 63116 richard prospal 312 nancy circle brunswick, oh 44212 allen perk 107 autumn rush court gahanna, oh 43230

Form 990, Page 6, Part VI, Line 11B

Certified public accountant prepares the form and reviews it with the president and the treasurer.the form is reviewed for amounts and is reconciled to the certified statutory audit for any changes in policy or procedures from the prior year. Board is then given a copy for review.

Form 990, Page 6, Part VI, Line 12C

Each year the directors and officers sign a conflict of interest form. The president reviews the forms for any potential conflicts. The audit chairman reviews the officers disclosure forms for the same. When a conflict of interest is disclosed , the governing board will review all material facts. If the board determines that a conflict exists they will take appropriate actions to address the conflict. This may include prohibiting any interested parties from voting or terminating employment with the organization.

Form 990, Page 6, Part VI, Line 15A

Salary is set by the board of directors and is reviewed annually.

Form 990, Page 6, Part VI, Line 15B

President reviews all office employees salaries annually. Board reviews secretary and vice president salaries annually.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Czech Catholic Union
EIN
34-0105780
Phone
2163410444
Address
5349 DOLLOFF RD, CLEVELAND, OH 44127-1690

Signing Officer

Name
Theresa Aveni
Title
President/treasurer
Phone
2163410444
Signed
2025-07-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Theresa Aveni
Formed
1879
Legal Domicile
Oh
Voting Board Members
9
Independent Board Members
0
Employees
4

Preparer

Firm
J Vrana & Company LLC
Address
7780 RAYMOND DR, MENTOR, OH 44060-3660
Preparer
John J Vrana CPA
Phone
4402279319
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To provide fraternal life insurance benefits . To provide security for members through affordable insurance and annuity financial products. To promote , perserve and perpetuate the common bond of the czech language, heritage and culture. To sponser educational scholarships and fraternal activities for the benefit of its members. To support the communities wherein our membership resides through acts of benevolence and volunteerism.

Form 990, Page 1, Part I, Line 6

Assistance at fraternal functions and meetings

Form 990, Part XI, Line 9

Decrease in asset valuation reserve 0 decrease in interest maint resr 10,897 increase in asset valuation reserve -10,758 increase in interest maintenance reserve 0 book and tax depreciation difference 0 total 139

Financial Statement Notes

Schedule D, Page 4, Part XIII

The certified audit is performed on the naic statutory insurance basis which is different from generally accepted accounting principles. Realized losses of (10,897) from the sale of bonds was not recognized by statutory insurance accounting but is shown on the tax return. Net income(loss)per audit was(43,064). Net loss per form 990 is (53,961).

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IRS990/ProgSrvcAccomActy2Grp/Desc0PROVIDE EDUCATIONAL SCHOLARSHIPS TO MEMBERS OF SCHOOL AGE FOR HIGHER LEARNING , PROVIDE DONATIONS TO VARIOUS CHURCHES AND CHARITIES
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0AGGREGATE RESERVE FOR LIFE & ANNUITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ASSET VALUATION RESERVE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2TRUSTEE DEPOSIT FUNDS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3CERTIFICATE CONTRACT CLAIMS PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4PROVISION FOR DIVIDENDS PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc5INTEREST MAINTENANCE RESERVE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc6ADVANCE PREMIUMS FOR LIFE CONTRACTS
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE CERTIFIED AUDIT IS PERFORMED ON THE NAIC STATUTORY INSURANCE BASIS WHICH IS DIFFERENT FROM GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. REALIZED LOSSES OF (10,897) FROM THE SALE OF BONDS WAS NOT RECOGNIZED BY STATUTORY INSURANCE ACCOUNTING BUT IS SHOWN ON THE TAX RETURN. NET INCOME(LOSS)PER AUDIT WAS(43,064). NET LOSS PER FORM 990 IS (53,961).
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XIII
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IRS990ScheduleD/TotalExpensesPerForm990Amt01839093
IRS990ScheduleD/TotalLiabilityAmt016963991
IRS990ScheduleD/TotalRevenuePerForm990Amt01785132
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01785132
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IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0EDUCATION SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt014
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0EDUCATIONAL GRANTS PROVIDED FOR HIGH SCHOOL AND AND COLLEGE APPLICANTS. GRANTS AWARDED ARE 300 FOR HIGH SCHOOL AND 500 FOR COLLEGE EDUCATIONS.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, PAGE 4, PART IV
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO PROVIDE FRATERNAL LIFE INSURANCE BENEFITS . TO PROVIDE SECURITY FOR MEMBERS THROUGH AFFORDABLE INSURANCE AND ANNUITY FINANCIAL PRODUCTS. TO PROMOTE , PERSERVE AND PERPETUATE THE COMMON BOND OF THE CZECH LANGUAGE, HERITAGE AND CULTURE. TO SPONSER EDUCATIONAL SCHOLARSHIPS AND FRATERNAL ACTIVITIES FOR THE BENEFIT OF ITS MEMBERS. TO SUPPORT THE COMMUNITIES WHEREIN OUR MEMBERSHIP RESIDES THROUGH ACTS OF BENEVOLENCE AND VOLUNTEERISM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ASSISTANCE AT FRATERNAL FUNCTIONS AND MEETINGS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION IS A FRATERNAL BENEFIT SOCIETY WITH ITS MEMBERS BEING OWNERS OF A LIFE INSURANCE POLICY. MEMBERS ARE ACTIVE BY MAINTAINING AN INSURANCE OR ANNUITY POLICY CONTRACT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MEMBERS ARE ACTIVE BY MAINTAINING AN INSURANCE POLICY. MEMBERS CAN BE ELECTED TO BE A CONVENTION DELEGATE THROUGH THEIR RESPECTIVE LODGE SOCIETY.MEMBERS CAN BE NOMINATED FOR THE BOARD AT THE CONVENTION.THE CONVENTION IS HELD EVERY FOUR YEARS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4AUDREY SCHMIDT 6556 HUNT CIRCLE MAYFIELD, OH 44143 ROBERT CERMAK 3633 WYNDE TREE DR. SEVEN HILLS, OH 44131 KARLA MAHONEY 209 GOULD AVE BEDFORD , OH 44146 MARYANN LANGEVIN 33429 CRESTWELL STERLING HTS., MI 48310 CYNTHIA KVETON 4029 HOLLY HILLS ST.LOUIS, MO 63116 RICHARD PROSPAL 312 NANCY CIRCLE BRUNSWICK, OH 44212 ALLEN PERK 107 AUTUMN RUSH COURT GAHANNA, OH 43230
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CERTIFIED PUBLIC ACCOUNTANT PREPARES THE FORM AND REVIEWS IT WITH THE PRESIDENT AND THE TREASURER.THE FORM IS REVIEWED FOR AMOUNTS AND IS RECONCILED TO THE CERTIFIED STATUTORY AUDIT FOR ANY CHANGES IN POLICY OR PROCEDURES FROM THE PRIOR YEAR. BOARD IS THEN GIVEN A COPY FOR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6EACH YEAR THE DIRECTORS AND OFFICERS SIGN A CONFLICT OF INTEREST FORM. THE PRESIDENT REVIEWS THE FORMS FOR ANY POTENTIAL CONFLICTS. THE AUDIT CHAIRMAN REVIEWS THE OFFICERS DISCLOSURE FORMS FOR THE SAME. WHEN A CONFLICT OF INTEREST IS DISCLOSED , THE GOVERNING BOARD WILL REVIEW ALL MATERIAL FACTS. IF THE BOARD DETERMINES THAT A CONFLICT EXISTS THEY WILL TAKE APPROPRIATE ACTIONS TO ADDRESS THE CONFLICT. THIS MAY INCLUDE PROHIBITING ANY INTERESTED PARTIES FROM VOTING OR TERMINATING EMPLOYMENT WITH THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7SALARY IS SET BY THE BOARD OF DIRECTORS AND IS REVIEWED ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8PRESIDENT REVIEWS ALL OFFICE EMPLOYEES SALARIES ANNUALLY. BOARD REVIEWS SECRETARY AND VICE PRESIDENT SALARIES ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10DECREASE IN ASSET VALUATION RESERVE 0 DECREASE IN INTEREST MAINT RESR 10,897 INCREASE IN ASSET VALUATION RESERVE -10,758 INCREASE IN INTEREST MAINTENANCE RESERVE 0 BOOK AND TAX DEPRECIATION DIFFERENCE 0 TOTAL 139
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10FORM 990, PART XI, LINE 9
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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