Civic Intelligence

North Eastern Ohio Education Association

990 • Fiscal year 2019 • EIN 34-0686659

Sep 01, 2018 to Aug 31, 2019 • Filed on Jan 27, 2020

6001 Landerhaven Drive Suite DMayfield Heights, OH 44124-4190

(216) 518-0200

Siviq Scores

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

Liabilities / Assets

22nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2019 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

22nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2019 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2019

Net Margin

73rd percentile

12%

Higher net margin than 73% of similar nonprofits.

2019 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

75th percentile

$110,765

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 12.8% of source-year revenue.

2019 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2019

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2019

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2019

Assets

$579,333

No earlier filing loaded for comparison.

Net Assets

$579,333

No earlier filing loaded for comparison.

Liabilities

$0

No earlier filing loaded for comparison.

Revenue

$866,077

No earlier filing loaded for comparison.

Expenses

$763,704

No earlier filing loaded for comparison.

Net Income

$102,373

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.

$2.0M$1.5M$1.0M$500K$0Assets 2019: $579,333Liabilities 2019: $0Net Assets 2019: $579,3332019Assets 2020: $790,576Liabilities 2020: $0Net Assets 2020: $790,5762020Assets 2021: $1,106,746Liabilities 2021: $0Net Assets 2021: $1,106,7462021Assets 2022: $1,310,625Liabilities 2022: $0Net Assets 2022: $1,310,6252022Assets 2023: $1,522,112Liabilities 2023: $0Net Assets 2023: $1,522,1122023Assets 2024: $1,612,614Liabilities 2024: $0Net Assets 2024: $1,612,6142024Assets 2025: $1,771,006Liabilities 2025: $0Net Assets 2025: $1,771,0062025

Highlighted filing

2019

Assets$579,333
Liabilities$0
Net Assets$579,333

Operations Trend

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

$1.0M$500K$0Revenue 2019: $866,077Expenses 2019: $763,704Net Income 2019: $102,3732019Revenue 2020: $840,939Expenses 2020: $629,696Net Income 2020: $211,2432020Revenue 2021: $838,679Expenses 2021: $522,509Net Income 2021: $316,1702021Revenue 2022: $863,401Expenses 2022: $657,224Net Income 2022: $206,1772022Revenue 2023: $908,267Expenses 2023: $694,265Net Income 2023: $214,0022023Revenue 2024: $912,118Expenses 2024: $838,314Net Income 2024: $73,8042024Revenue 2025: $948,019Expenses 2025: $784,490Net Income 2025: $163,5292025

Highlighted filing

2019

Revenue$866,077
Expenses$763,704
Net Income$102,373
Jump To
Filing Snapshot
Filing Period
Sep 1, 2018 to Aug 31, 2019
Signed
Jan 27, 2020
Return Version
2018v3.1
Gross Receipts
$866,077
Mission and Program Overview

Mission

To improve public education in north eastern ohio

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$465,380$506,659▲ $41,279
Cash and Non-Interest-Bearing Accounts$2,651$53,601▲ $50,950
Land, Buildings, and Equipment, Net$3,209$8,243▲ $5,034
Total Assets$476,960$579,333▲ $102,373
Other Assets Total$5,720$10,830▲ $5,110
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$476,960$579,333▲ $102,373
Total Net Assets Fund Balance$476,960$579,333▲ $102,373
Total Liabilities and Net Assets / Fund Balance$476,960$579,333▲ $102,373

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$8,243$117,943$126,186
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Mary Alice ConkeyExecutive DirectorFT$110,765$110,765
Melanie HameedPresident-elect-$1,857$1,857

Board Members and Trustees

NameTitle
Jeff WensingPast President
Rob McfeePresident
Lillian TolbertRecording Secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$832,796
Investment Income
$668
Other Revenue
$32,613
Change in Net Assets
$102,373

Audited Revenue Reconciliation

Revenue per Audited Statements
$837,091
Revenue Not Reported on Financial Statements
$28,986
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$28,986
Total Revenue per Audited Statements
$837,091
Total Revenue per Form 990
$866,077
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$470,256
Salaries, Compensation, and Employee Benefits$266,694
Grants and Similar Amounts Paid$26,754
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$124,275$31,069-$155,344
Occupancy$4,200$86,064-$90,264
Other Salaries and Wages$67,307$16,826-$84,133
Other Expenses$54,121--$54,121
Office Expenses$13,713$22,988-$36,701
Grants to Domestic Orgs$22,283--$22,283
Payroll Taxes$13,934$3,484-$17,418
Travel-$14,245-$14,245
All Other Expenses$11,767--$11,767
Other Employee Benefits$7,839$1,960-$9,799
Fees for Services Accounting-$9,510-$9,510
Grants to Domestic Individuals$4,471--$4,471
Insurance-$3,505-$3,505
Depreciation Depletion-$2,883-$2,883
Fees for Services Legal-$1,000-$1,000
Total Functional Expenses$570,170$193,534$0$763,704

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$763,704
Expenses per Audited Statements$734,718
Total Expenses per Audited Statements$734,718
Expenses Not Reported on Financial Statements$28,986
Other Expense Adjustments$28,986
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$3,505
Fundraising Direct Expenses$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
Yes
Subject to proxy tax
Yes
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 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, Part VI, Section A, Line 7A

The representative assembly (ra) is the main governing body of the organization. Each local affiliate may elect one delegate per fifty members or major fraction. These delegates are seated at the district ra, along with one additional delegate for every one hundred members or fraction.

Form 990, Part VI, Section B, Line 11B

The executive director reviews the prepared 990 and provides it to the board of directors for final review and comment.

Form 990, Part VI, Section B, Line 12C

Members of the board of directors must complete the conflict of interest policy form when elected, noting any potential conflicts. The executive director makes notes of any potential conflicts of interest and reminds the individual that they may not participate in discussions or voting regarding any item that may have a conflict with.

Form 990, Part VI, Section B, Line 15

The board of directors has access to information about comparable positions in other ohio education district associations. The board of directors negotiates salaries with executive director and officers.

Form 990, Part VI, Section C, Line 19

The organization's governing documents, conflict of interest policy and financial statements are not available to the public.

Filing and Contact Details

Filer

Filer Name
North Eastern Ohio Education Association
EIN
34-0686659
Phone
2165180200
Address
6001 LANDERHAVEN DRIVE SUITE D, MAYFIELD HEIGHTS, OH 44124-4190

Signing Officer

Name
Mary Alice Conkey
Title
Executive Director
Phone
2165180200
Signed
2020-01-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mary Alice Conkey
Formed
1974
Legal Domicile
Oh
Voting Board Members
487
Independent Board Members
487
Employees
8
Volunteers
429

Preparer

Firm
Card Palmer Sibbison & Co
Address
4545 HINCKLEY PARKWAY, CLEVELAND, OH 44109-6009
Preparer
Katelyn M Digiantonio CPA
Phone
2166216100
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 1:

The organization uses the modified cash basis of accounting. Given the nature of their operations, the modified cash basis of accounting approximates u.s. Gaap.

FORM 990, PART XII, LINE 2C:

The organization has not changed its process from the prior year regarding the responsibility of the committee overseeing the organization's financial statement and/or the selection of an independent accountant.

Financial Statement Notes

PART X, LINE 2:

The association has adopted guidance, as required by the income taxes topic of the fasb accounting standards codification regarding accounting for uncertainty in income taxes. This guidance clarifies the accounting and recognition for income tax positions taken or expected to be taken in the association's income tax returns. As of august 31, 2019, the association has no uncertain tax positions that qualify for either recognition or disclosure in the financial statements. The association records related interest expenses and penalties, if any, as a tax expense, consistent with this guidance. The association's open audit periods are for the tax years ended august 31, 2016 through august 31, 2019.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Workshop registrations of $28,986 are reported net on financial statements 28,986.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Workshop registrations of $28,986 are reported net on financial statements 28,986.

Raw XML Appendix380 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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IRS990ScheduleD/RevenueSubtotalAmt0837091
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION HAS ADOPTED GUIDANCE, AS REQUIRED BY THE INCOME TAXES TOPIC OF THE FASB ACCOUNTING STANDARDS CODIFICATION REGARDING ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THIS GUIDANCE CLARIFIES THE ACCOUNTING AND RECOGNITION FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE ASSOCIATION'S INCOME TAX RETURNS. AS OF AUGUST 31, 2019, THE ASSOCIATION HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ASSOCIATION RECORDS RELATED INTEREST EXPENSES AND PENALTIES, IF ANY, AS A TAX EXPENSE, CONSISTENT WITH THIS GUIDANCE. THE ASSOCIATION'S OPEN AUDIT PERIODS ARE FOR THE TAX YEARS ENDED AUGUST 31, 2016 THROUGH AUGUST 31, 2019.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1WORKSHOP REGISTRATIONS OF $28,986 ARE REPORTED NET ON FINANCIAL STATEMENTS 28,986.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2WORKSHOP REGISTRATIONS OF $28,986 ARE REPORTED NET ON FINANCIAL STATEMENTS 28,986.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt08243
IRS990ScheduleD/TotalExpensesPerForm990Amt0763704
IRS990ScheduleD/TotalRevenuePerForm990Amt0866077
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0837091
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0734718
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE REPRESENTATIVE ASSEMBLY (RA) IS THE MAIN GOVERNING BODY OF THE ORGANIZATION. EACH LOCAL AFFILIATE MAY ELECT ONE DELEGATE PER FIFTY MEMBERS OR MAJOR FRACTION. THESE DELEGATES ARE SEATED AT THE DISTRICT RA, ALONG WITH ONE ADDITIONAL DELEGATE FOR EVERY ONE HUNDRED MEMBERS OR FRACTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE EXECUTIVE DIRECTOR REVIEWS THE PREPARED 990 AND PROVIDES IT TO THE BOARD OF DIRECTORS FOR FINAL REVIEW AND COMMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS OF THE BOARD OF DIRECTORS MUST COMPLETE THE CONFLICT OF INTEREST POLICY FORM WHEN ELECTED, NOTING ANY POTENTIAL CONFLICTS. THE EXECUTIVE DIRECTOR MAKES NOTES OF ANY POTENTIAL CONFLICTS OF INTEREST AND REMINDS THE INDIVIDUAL THAT THEY MAY NOT PARTICIPATE IN DISCUSSIONS OR VOTING REGARDING ANY ITEM THAT MAY HAVE A CONFLICT WITH.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS HAS ACCESS TO INFORMATION ABOUT COMPARABLE POSITIONS IN OTHER OHIO EDUCATION DISTRICT ASSOCIATIONS. THE BOARD OF DIRECTORS NEGOTIATES SALARIES WITH EXECUTIVE DIRECTOR AND OFFICERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE NOT AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION USES THE MODIFIED CASH BASIS OF ACCOUNTING. GIVEN THE NATURE OF THEIR OPERATIONS, THE MODIFIED CASH BASIS OF ACCOUNTING APPROXIMATES U.S. GAAP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION HAS NOT CHANGED ITS PROCESS FROM THE PRIOR YEAR REGARDING THE RESPONSIBILITY OF THE COMMITTEE OVERSEEING THE ORGANIZATION'S FINANCIAL STATEMENT AND/OR THE SELECTION OF AN INDEPENDENT ACCOUNTANT.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 1:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0476960
IRS990/TotalAssetsEOYAmt0579333
IRS990/TotalAssetsGrp/BOYAmt0476960
IRS990/TotalAssetsGrp/EOYAmt0579333
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0193534
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0570170
IRS990/TotalFunctionalExpensesGrp/TotalAmt0763704
IRS990/TotalGrossUBIAmt03810
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0476960
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0579333
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0570170
IRS990/TotalProgramServiceRevenueAmt0832796
IRS990/TotalReportableCompFromOrgAmt0112622
IRS990/TotalRevenueGrp/ExclusionAmt04173
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0858094
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0866077
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt03810
IRS990/TotalVolunteersCnt0429
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0476960
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0579333
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt014245
IRS990/TravelGrp/TotalAmt014245
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0476960
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0579333
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt06001 LANDERHAVEN DR STE D
IRS990/USAddress/CityNm0MAYFIELD HTS
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd044124
IRS990/VotingMembersGoverningBodyCnt0487
IRS990/VotingMembersIndependentCnt0487
IRS990/WebsiteAddressTxt0NEOEA.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02020-09-23 17:36:50Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MARY ALICE CONKEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum02165180200
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-01-27
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NORTH EASTERN OHIO EDUCATION ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0NORT
ReturnHeader/Filer/EIN0340686659
ReturnHeader/Filer/PhoneNum02165180200
ReturnHeader/Filer/USAddress/AddressLine1Txt06001 LANDERHAVEN DRIVE SUITE D
ReturnHeader/Filer/USAddress/CityNm0MAYFIELD HEIGHTS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd0441244190
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0743940FDA3B1A2F8551CBAF53E2BB1E829FF90D9
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0EDE730817778208B6389E89E8879F6DFEFF329BF
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0162.155.39.18
ReturnHeader/FilingSecurityInformation/IPDt02020-01-27
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ES
ReturnHeader/FilingSecurityInformation/IPTm005:53:39
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0341599718
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CARD PALMER SIBBISON & CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04545 HINCKLEY PARKWAY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CLEVELAND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0441096009
ReturnHeader/PreparerPersonGrp/PhoneNum02166216100
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KATELYN M DIGIANTONIO CPA
ReturnHeader/ReturnTs02020-02-05T13:11:29-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-09-01
ReturnHeader/TaxPeriodEndDt02019-08-31
ReturnHeader/TaxYr02018

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