Civic Intelligence

Clifton Park Trustees

990 • Fiscal year 2014 • EIN 34-0154388

Jan 01, 2014 to Dec 31, 2014 • Filed on Mar 21, 2015

17889 Lake RoadLakewood, OH 44107

(216) 479-2200

Siviq Scores

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

Liabilities / Assets

66th percentile

0.04x

Higher debt load relative to assets than 66% of similar nonprofits.

2014 filings • 501(c)7 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

60th percentile

0.01x

Higher debt load relative to revenue than 60% of similar nonprofits.

2014 filings • 501(c)7 • <$500k nonprofits • Source year 2014

Net Margin

30th percentile

-3.6%

Higher net margin than 30% of similar nonprofits.

2014 filings • 501(c)7 • <$500k nonprofits • Source year 2014

Top Officer Pay

97th percentile

$9,900

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 3.5% of source-year revenue.

2014 filings • 501(c)7 • <$500k nonprofits • Source year 2014

Asset Growth

23rd percentile

-8.3%

Faster asset growth than 23% of similar nonprofits.

2014 filings • 501(c)7 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

36th percentile

-3.4%

Faster revenue growth than 36% of similar nonprofits.

2014 filings • 501(c)7 • <$500k nonprofits • Annualized from 2013 to 2014

Assets

Down

$90,448

Down $8,171 (-8.3%) from 2013

Net Assets

Down

$87,225

Down $10,144 (-10%) from 2013

Liabilities

Up

$3,223

Up $1,973 (+158%) from 2013

Revenue

Down

$285,556

Down $10,165 (-3.4%) from 2013

Expenses

Up

$295,700

Up $16,853 (+6.0%) from 2013

Net Income

Down

-$10,144

Down $27,018 (-160%) from 2013

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2010: $76,221Liabilities 2010: $994Net Assets 2010: $75,2272010Assets 2011: $87,046Liabilities 2011: $994Net Assets 2011: $86,0522011Assets 2012: $81,489Liabilities 2012: $994Net Assets 2012: $80,4952012Assets 2013: $98,619Liabilities 2013: $1,250Net Assets 2013: $97,3692013Assets 2014: $90,448Liabilities 2014: $3,223Net Assets 2014: $87,2252014Assets 2015: $102,634Liabilities 2015: $4,919Net Assets 2015: $97,7152015Assets 2016: $125,834Liabilities 2016: $4,721Net Assets 2016: $121,1132016Assets 2017: $112,136Liabilities 2017: $3,211Net Assets 2017: $108,9252017Assets 2018: $19,317Liabilities 2018: $19,212Net Assets 2018: $1052018Assets 2019: $127,115Liabilities 2019: $5,420Net Assets 2019: $121,6952019Assets 2020: $200,151Liabilities 2020: $3,186Net Assets 2020: $196,9652020Assets 2021: $212,789Liabilities 2021: $3,187Net Assets 2021: $209,6022021Assets 2022: $170,997Liabilities 2022: $3,184Net Assets 2022: $167,8132022Assets 2023: $159,581Liabilities 2023: $3,185Net Assets 2023: $156,3962023Assets 2024: $159,203Liabilities 2024: $3,162Net Assets 2024: $156,0412024

Highlighted filing

2014

Assets$90,448
Liabilities$3,223
Net Assets$87,225

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2010: $236,8432010Expenses 2011: $247,5882011Expenses 2012: $287,9122012Revenue 2013: $295,721Expenses 2013: $278,847Net Income 2013: $16,8742013Revenue 2014: $285,556Expenses 2014: $295,700Net Income 2014: -$10,1442014Revenue 2015: $287,972Expenses 2015: $277,482Net Income 2015: $10,4902015Revenue 2016: $287,415Expenses 2016: $264,017Net Income 2016: $23,3982016Revenue 2017: $290,004Expenses 2017: $302,192Net Income 2017: -$12,1882017Revenue 2018: $301,939Expenses 2018: $410,759Net Income 2018: -$108,8202018Revenue 2019: $435,390Expenses 2019: $313,800Net Income 2019: $121,5902019Revenue 2020: $418,696Expenses 2020: $343,426Net Income 2020: $75,2702020Revenue 2021: $436,691Expenses 2021: $424,054Net Income 2021: $12,6372021Revenue 2022: $437,343Expenses 2022: $479,132Net Income 2022: -$41,7892022Revenue 2023: $460,773Expenses 2023: $472,190Net Income 2023: -$11,4172023Revenue 2024: $495,684Expenses 2024: $487,799Net Income 2024: $7,8852024

Highlighted filing

2014

Revenue$285,556
Expenses$295,700
Net Income-$10,144
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Mar 21, 2015
Return Version
2014v5.0
Gross Receipts
$292,426
Mission and Program Overview

Mission

To operate and maintain properties under a trust deed, including the clifton beach property and a beach house, located in lakewood, ohio.

To operate and maintain properties under a trust deed, including the clifton beach property and a beach house, located in lakewood, oh.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$97,369$87,225▼ $10,144
Savings and Temporary Cash Investments$84,694$74,599▼ $10,095
Cash and Non-Interest-Bearing Accounts$12,674$15,848▲ $3,174
Land, Buildings, and Equipment, Net$1$1→ $0
Total Assets$98,619$90,448▼ $8,171
Other Assets Total$1,250--
Liabilities
Other Liabilities$1,250$3,223▲ $1,973
Total Liabilities$1,250$3,223▲ $1,973
Net Assets / Fund Balance
Total Net Assets Fund Balance$97,369$87,225▼ $10,144
Total Liabilities and Net Assets / Fund Balance$98,619$90,448▼ $8,171

Asset Categories

AssetBook ValueDepreciationBasis
Land$1--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Nancy GravesSec/treasPT$9,900$9,900

Board Members and Trustees

NameTitle
Philip W HallPresident
Chuck DrummTrustee
John S Pyke JrTrustee
Peter a KuhnTrustee
Warren ColemanTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$267,559
Investment Income
$642
Other Revenue
$17,355
Change in Net Assets
$-10,144
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$158,473
Salaries, Compensation, and Employee Benefits$137,227
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$114,689
Payroll Taxes---$12,638
Occupancy---$11,009
Current Officers, Directors, Trustees, and Key Employees---$9,900
Insurance---$9,803
Fees for Services Other---$2,149
Fees for Services Accounting---$1,500
Other Expenses---$1,337
All Other Expenses---$122
Total Functional Expenses$0$0$0$295,700
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
Held for Friends of the Beach$3,223
First Federal Operating Loan-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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, Page 6, Part VI, Line 6

The organization's membership is comprised of beneficiaries of a trust deed; the beneficiaries are owners of property in clifton park, a land allotment in lakewood, ohio, and include the clifton club.

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

The trustees, at all times five, is a self-perpetuated governing body. Successor trustees are elected by a majority vote of the remaining trustees. Each trustee has one vote.

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

Unanimous consent is required to sell, convey or make public any part of the land/park.

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

A copy of the 990 was provided to the five voting trustees for review prior to filing with the irs.

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

Each year, the trustees are asked to review the organization's conflict of interest policy. Among other things, the policy makes clear that all decisions of the trustees, officers, and employees of the organization are made solely on the basis of a desire to promote the best interest of the organization and it's membership. The conflict of interest statement requests trustees to identify to the best of their knowledge affiliations with organizations that may be potentially related to the financials or other substantive operations of the organization. They are also asked to identify circumstances involving either themselves, or a member of their extended family, that may be construed as a conflict of interest. At the administrative/property management, the organization's personnel also ensure that there are no conflicts of interest when considering the engagement of a new vendor. If a potential conflict is identified, appropriate steps are taken to both assess the nature of the potential conflict and, subsequently, to ensure that the possibility of an actual conflict is mitigated. Such mitigation is managed and the letter and spirit of the conflicts policy are upheld.

Form 990, Page 6, Part VI, Line 19

The organization's governing documents, form 1024, form 990 and form 990t are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Clifton Park Trustees
EIN
34-0154388
Phone
2164792200
Address
17889 LAKE ROAD, LAKEWOOD, OH 44107

Signing Officer

Name
Peter Kuhn
Title
Trustee
Phone
2164792200
Signed
2015-03-21

Organization Details

Principal Officer
Peter Kuhn
Formed
1942
Legal Domicile
Oh
Voting Board Members
5
Independent Board Members
5
Employees
19
Volunteers
5

Preparer

Firm
H & J Certified Public Accountants Inc
Address
7555 FREDLE DR STE 110, CONCORD, OH 44077
Preparer
Rolland B Standish
Phone
4409512997
Raw XML Appendix288 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/ExplanationTxt0THE ORGANIZATION'S MEMBERSHIP IS COMPRISED OF BENEFICIARIES OF A TRUST DEED; THE BENEFICIARIES ARE OWNERS OF PROPERTY IN CLIFTON PARK, A LAND ALLOTMENT IN LAKEWOOD, OHIO, AND INCLUDE THE CLIFTON CLUB.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE TRUSTEES, AT ALL TIMES FIVE, IS A SELF-PERPETUATED GOVERNING BODY. SUCCESSOR TRUSTEES ARE ELECTED BY A MAJORITY VOTE OF THE REMAINING TRUSTEES. EACH TRUSTEE HAS ONE VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UNANIMOUS CONSENT IS REQUIRED TO SELL, CONVEY OR MAKE PUBLIC ANY PART OF THE LAND/PARK.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A COPY OF THE 990 WAS PROVIDED TO THE FIVE VOTING TRUSTEES FOR REVIEW PRIOR TO FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4EACH YEAR, THE TRUSTEES ARE ASKED TO REVIEW THE ORGANIZATION'S CONFLICT OF INTEREST POLICY. AMONG OTHER THINGS, THE POLICY MAKES CLEAR THAT ALL DECISIONS OF THE TRUSTEES, OFFICERS, AND EMPLOYEES OF THE ORGANIZATION ARE MADE SOLELY ON THE BASIS OF A DESIRE TO PROMOTE THE BEST INTEREST OF THE ORGANIZATION AND IT'S MEMBERSHIP. THE CONFLICT OF INTEREST STATEMENT REQUESTS TRUSTEES TO IDENTIFY TO THE BEST OF THEIR KNOWLEDGE AFFILIATIONS WITH ORGANIZATIONS THAT MAY BE POTENTIALLY RELATED TO THE FINANCIALS OR OTHER SUBSTANTIVE OPERATIONS OF THE ORGANIZATION. THEY ARE ALSO ASKED TO IDENTIFY CIRCUMSTANCES INVOLVING EITHER THEMSELVES, OR A MEMBER OF THEIR EXTENDED FAMILY, THAT MAY BE CONSTRUED AS A CONFLICT OF INTEREST. AT THE ADMINISTRATIVE/PROPERTY MANAGEMENT, THE ORGANIZATION'S PERSONNEL ALSO ENSURE THAT THERE ARE NO CONFLICTS OF INTEREST WHEN CONSIDERING THE ENGAGEMENT OF A NEW VENDOR. IF A POTENTIAL CONFLICT IS IDENTIFIED, APPROPRIATE STEPS ARE TAKEN TO BOTH ASSESS THE NATURE OF THE POTENTIAL CONFLICT AND, SUBSEQUENTLY, TO ENSURE THAT THE POSSIBILITY OF AN ACTUAL CONFLICT IS MITIGATED. SUCH MITIGATION IS MANAGED AND THE LETTER AND SPIRIT OF THE CONFLICTS POLICY ARE UPHELD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION'S GOVERNING DOCUMENTS, FORM 1024, FORM 990 AND FORM 990T ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TotalLiabilitiesBOYAmt01250
IRS990/TotalLiabilitiesEOYAmt03223
IRS990/TotalLiabilitiesGrp/BOYAmt01250
IRS990/TotalLiabilitiesGrp/EOYAmt03223
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt097369
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt087225
IRS990/TotalProgramServiceRevenueAmt0267559
IRS990/TotalReportableCompFromOrgAmt09900
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0286531
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0285556
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0-975
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt098619
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt090448
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01132 FOREST RD
IRS990/USAddress/CityNm0LAKEWOOD
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd044107
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02016-03-07 17:11:31Z
ReturnHeader/BusinessOfficerGrp/PersonNm0PETER KUHN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum02164792200
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-03-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CLIFTON PARK TRUSTEES
ReturnHeader/Filer/BusinessNameControlTxt0CLIF
ReturnHeader/Filer/EIN0340154388
ReturnHeader/Filer/PhoneNum02164792200
ReturnHeader/Filer/USAddress/AddressLine1Txt017889 LAKE ROAD
ReturnHeader/Filer/USAddress/CityNm0LAKEWOOD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd044107
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0341602442
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0H & J CERTIFIED PUBLIC ACCOUNTANTS INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt07555 FREDLE DR STE 110
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CONCORD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd044077
ReturnHeader/PreparerPersonGrp/PhoneNum04409512997
ReturnHeader/PreparerPersonGrp/PreparationDt02015-03-23
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROLLAND B STANDISH
ReturnHeader/ReturnTs02015-04-09T05:54:24-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.59$0.03$1.56$4.96$4.88$0.08
2023Detailed filing. Detailed filing data is available for this year.$1.60$0.03$1.56$4.61$4.72$0.11
2022Detailed filing. Detailed filing data is available for this year.$1.71$0.03$1.68$4.37$4.79$0.42
2021Detailed filing. Detailed filing data is available for this year.$2.13$0.03$2.10$4.37$4.24$0.13
2020Detailed filing. Detailed filing data is available for this year.$2.00$0.03$1.97$4.19$3.43$0.75
2019Detailed filing. Detailed filing data is available for this year.$1.27$0.05$1.22$4.35$3.14$1.22
2018Detailed filing. Detailed filing data is available for this year.$0.19$0.19$0.00$3.02$4.11$1.09
2017Detailed filing. Detailed filing data is available for this year.$1.12$0.03$1.09$2.90$3.02$0.12
2016Detailed filing. Detailed filing data is available for this year.$1.26$0.05$1.21$2.87$2.64$0.23
2015Detailed filing. Detailed filing data is available for this year.$1.03$0.05$0.98$2.88$2.77$0.10
2014Detailed filing. Detailed filing data is available for this year.$0.90$0.03$0.87$2.86$2.96$0.10
2013Detailed filing. Detailed filing data is available for this year.$0.99$0.01$0.97$2.96$2.79$0.17
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.81$0.01$0.80$2.88
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.87$0.01$0.86$2.48
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.76$0.01$0.75$2.37
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2014 filings • 501(c)7 • <$500k nonprofits