Liabilities / Assets
57th percentile
Higher debt load relative to assets than 57% of similar nonprofits.
Home Ventilating Institute Inc
990 • Fiscal year 2016 • EIN 34-0930814
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.24x
Liabilities / Revenue
48th percentile
Higher debt load relative to revenue than 48% of similar nonprofits.
Net Margin
89th percentile
Higher net margin than 89% of similar nonprofits.
Top Officer Pay
48th percentile
Higher top officer pay than 48% of similar nonprofits.
Top officer pay equals 10.7% of source-year revenue.
Asset Growth
79th percentile
Faster asset growth than 79% of similar nonprofits.
Revenue Growth
91st percentile
Faster revenue growth than 91% of similar nonprofits.
Balance Sheet
Assets
Up$930,061
Up $124,446 (+15%) from 2015
Net Assets
Up$711,378
Up $83,665 (+13%) from 2015
Liabilities
Up$218,683
Up $40,781 (+23%) from 2015
Revenue And Expenses
Revenue
Up$1,262,903
Up $303,204 (+32%) from 2015
Expenses
Up$998,402
Up $24,436 (+2.5%) from 2015
Net Income
Up$264,501
Up $278,768 (+1954%) from 2015
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2016 to Dec 31, 2016
- Signed
- Sep 1, 2017
- Return Version
- 2016v3.0
- Gross Receipts
- $1,332,532
Mission and Program Overview
Mission
To promote a general public understanding and acceptance of ventilating devices for home use; to conduct and to foster research into the market for such devices, including but not limiting the same to electrical contractors, architects, home builders and others interested in home construction; and to conduct and to promote research looking to the improvement of the quality and functional usefulness of the said devices and of the materials of which they are constructed.
We are champions of healthy indoor air working together to advance and promote (see schedule o) dependable ventilation practices through product certification, consumer education, and codes and standards participation.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $280,828 | $544,600 | ▲ $263,772 |
| Savings and Temporary Cash Investments | $362,493 | $221,920 | ▼ $140,573 |
| Accounts Receivable | $63,965 | $97,750 | ▲ $33,785 |
| Prepaid Expenses and Deferred Charges | $17,069 | $35,090 | ▲ $18,021 |
| Cash and Non-Interest-Bearing Accounts | $76,024 | $26,309 | ▼ $49,715 |
| Land, Buildings, and Equipment, Net | $5,236 | $4,392 | ▼ $844 |
| Total Assets | $805,615 | $930,061 | ▲ $124,446 |
| Liabilities | |||
| Deferred Revenue | $165,414 | $203,242 | ▲ $37,828 |
| Accounts Payable and Accrued Expenses | $12,488 | $15,441 | ▲ $2,953 |
| Total Liabilities | $177,902 | $218,683 | ▲ $40,781 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $627,713 | $711,378 | ▲ $83,665 |
| Total Net Assets Fund Balance | $627,713 | $711,378 | ▲ $83,665 |
| Total Liabilities and Net Assets / Fund Balance | $805,615 | $930,061 | ▲ $124,446 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $4,392 | $14,069 | $18,461 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Jacquelyn Donner | Executive Director/CEO | FT | $127,451 | $7,250 | $134,701 |
| Russell Pope | Director | - | $36,176 | $2,894 | $39,070 |
Board Members and Trustees
| Name | Title |
|---|---|
| Daniel Forest | Chairman |
| Terry Siegel | Vice Chairman/treasurer |
| James Dean | Director |
| Sherry Brockman | Director |
| Ola Wettergren | Secretary |
| Jim Boldt | Secretary (until 12/28/2016) |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $1,225,037
- Investment Income
- $15,284
- Other Revenue
- $22,582
- Change in Net Assets
- $264,501
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $1,262,903
- Revenue Not Reported on Financial Statements
- $0
- Revenue Not Reported on Form 990
- $435
- Total Revenue per Audited Statements
- $1,263,338
- Total Revenue per Form 990
- $1,262,903
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $673,523 |
| Salaries, Compensation, and Employee Benefits | $324,879 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $186,742 |
| Conferences and Meetings | - | - | - | $68,162 |
| Other Salaries and Wages | - | - | - | $68,130 |
| Travel | - | - | - | $36,989 |
| Payroll Taxes | - | - | - | $35,342 |
| Office Expenses | - | - | - | $29,966 |
| Other Employee Benefits | - | - | - | $28,542 |
| Fees for Services Legal | - | - | - | $27,921 |
| Fees for Services Accounting | - | - | - | $27,900 |
| All Other Expenses | - | - | - | $11,212 |
| Other Expenses | - | - | - | $8,889 |
| Pension Plan Contributions | - | - | - | $6,123 |
| Advertising | - | - | - | $5,083 |
| Information Technology | - | - | - | $5,052 |
| Insurance | - | - | - | $3,076 |
| Depreciation Depletion | - | - | - | $2,588 |
| Fees for Services Other | - | - | - | $1,582 |
| Total Functional Expenses | $0 | $0 | $0 | $998,402 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $1,179,673 |
| Expenses per Audited Statements | $998,402 |
| Total Expenses per Form 990 | $998,402 |
| Expenses Not Reported on Form 990 | $181,271 |
| Expenses Not Reported on Financial Statements | $0 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Subject to proxy tax
- No
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
- Yes
- Other officer compensation reviewed
- Yes
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- Yes
- Key decisions subject to board approval
- Yes
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section A, Line 6
“The organization's membership has two categories - regular membership: any business that is engaged in marketing and selling complete residential ventilation products in the u.s. And/or canada and has control over the design or manufacture of these products; and associate membership: any business that is a supplier of services or products to a regular member but does not meet the criteria for regular membership.”
Form 990, Part VI, Section A, Line 7A
“Board members are elected from the membership of the organization by a majority vote of the voting members present at the election. Board officer positions and members-at-large position nominations are the responsibility of the nominating committee.”
Form 990, Part VI, Section A, Line 7B
“The membership approves the following: the annual budget for the organization, changes to dues and fees, special assessments, changes to the bylaws, and changes to the organization's procedural publications which govern the organization's certification, verification and challenge programs.”
Form 990, Part VI, Section B, Line 11B
“The organization's vice chair/treasurer will review and approve the form 990 before filing. The executive director will review the form 990 prior to the vice chair/treasurer's review. The form 990 will be shared with the entire board of directors, though it may not occur until after the form has been filed.”
Form 990, Part VI, Section B, Line 12C
“The organization has a conflict of interest policy that addresses the consideration of potential conflicts of interest by the board of directors, committee members, volunteers, key employees, and their relatives. As per the policy, board and committee members must make disclosure of any potential conflicts of interest. If the board determines that there are any conflicts of interest, then the involved individual must thereafter refrain from discussing or voting on the particular transaction in which he or she has an interest, or otherwise attempting to exert any influence contrary to the betterment of hvi or its components to affect a decision to participate or not participate in such transaction. On an annual basis, all board members are required to sign off on an annual conflict of interest form, either stating any known conflicts, or stating that there are none.”
Form 990, Part VI, Section B, Line 15
“The personnel committee determines a reasonable and appropriate salary for the executive director/ceo of the organization. The organization also has a written employment contract with the executive director/ceo. The executive director/ceo determines salaries for all other employees of the organization within the budget as approved by the membership.”
Form 990, Part VI, Section C, Line 19
“The organization generally makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”
Filing and Contact Details
Filer
- Filer Name
- Home Ventilating Institute Inc
- EIN
- 34-0930814
- Phone
- 8554848368
- Address
- 4915 ARENDELL ST STE J PMB 311, MOREHEAD CITY, NC 28557
Signing Officer
- Name
- Terry Siegel
- Title
- Vice Chair/treasurer
- Phone
- 8554848368
- Signed
- 2017-09-01
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Jacki Donner
- Formed
- 1955
- Legal Domicile
- Ny
- Voting Board Members
- 6
- Independent Board Members
- 5
- Employees
- 7
- Volunteers
- 50
Preparer
- Firm
- Henry & Horne Llp
- Address
- 2055 E WARNER RD STE 101, TEMPE, AZ 85284
- Preparer
- Colette Kamps CPA
- Phone
- 4808394900
Supplemental Narrative
Additional Explanations
FORM 990, PART XI, LINE 9:
“Affiliate expenses -181,271.”
FORM 990, PART XII, LINE 2C:
“This process has not changed from the prior year.”
Financial Statement Notes
PART X, LINE 2:
“Hvi recognizes uncertain tax positions in the financial statements when it is more-likely-than-not the positions will not be sustained upon examination by the tax authorities. At december 31, 2016, hvi had no uncertain tax positions that qualify for either recognition or disclosure in the financial statements.”
PART XII, LINE 2D - OTHER ADJUSTMENTS:
“Affiliate expense 181,271.”
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| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 35090 |
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| IRS990/ProgramServiceRevenueGrp/Desc | 2 | DUES |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | MEETINGS AND CONFERENC |
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| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
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| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 221920 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
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| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | HVI RECOGNIZES UNCERTAIN TAX POSITIONS IN THE FINANCIAL STATEMENTS WHEN IT IS MORE-LIKELY-THAN-NOT THE POSITIONS WILL NOT BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. AT DECEMBER 31, 2016, HVI HAD NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | AFFILIATE EXPENSE 181,271. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART XII, LINE 2D - OTHER ADJUSTMENTS: |
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| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 998402 |
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| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 1179673 |
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| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION'S MEMBERSHIP HAS TWO CATEGORIES - REGULAR MEMBERSHIP: ANY BUSINESS THAT IS ENGAGED IN MARKETING AND SELLING COMPLETE RESIDENTIAL VENTILATION PRODUCTS IN THE U.S. AND/OR CANADA AND HAS CONTROL OVER THE DESIGN OR MANUFACTURE OF THESE PRODUCTS; AND ASSOCIATE MEMBERSHIP: ANY BUSINESS THAT IS A SUPPLIER OF SERVICES OR PRODUCTS TO A REGULAR MEMBER BUT DOES NOT MEET THE CRITERIA FOR REGULAR MEMBERSHIP. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | BOARD MEMBERS ARE ELECTED FROM THE MEMBERSHIP OF THE ORGANIZATION BY A MAJORITY VOTE OF THE VOTING MEMBERS PRESENT AT THE ELECTION. BOARD OFFICER POSITIONS AND MEMBERS-AT-LARGE POSITION NOMINATIONS ARE THE RESPONSIBILITY OF THE NOMINATING COMMITTEE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE MEMBERSHIP APPROVES THE FOLLOWING: THE ANNUAL BUDGET FOR THE ORGANIZATION, CHANGES TO DUES AND FEES, SPECIAL ASSESSMENTS, CHANGES TO THE BYLAWS, AND CHANGES TO THE ORGANIZATION'S PROCEDURAL PUBLICATIONS WHICH GOVERN THE ORGANIZATION'S CERTIFICATION, VERIFICATION AND CHALLENGE PROGRAMS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE ORGANIZATION'S VICE CHAIR/TREASURER WILL REVIEW AND APPROVE THE FORM 990 BEFORE FILING. THE EXECUTIVE DIRECTOR WILL REVIEW THE FORM 990 PRIOR TO THE VICE CHAIR/TREASURER'S REVIEW. THE FORM 990 WILL BE SHARED WITH THE ENTIRE BOARD OF DIRECTORS, THOUGH IT MAY NOT OCCUR UNTIL AFTER THE FORM HAS BEEN FILED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE ORGANIZATION HAS A CONFLICT OF INTEREST POLICY THAT ADDRESSES THE CONSIDERATION OF POTENTIAL CONFLICTS OF INTEREST BY THE BOARD OF DIRECTORS, COMMITTEE MEMBERS, VOLUNTEERS, KEY EMPLOYEES, AND THEIR RELATIVES. AS PER THE POLICY, BOARD AND COMMITTEE MEMBERS MUST MAKE DISCLOSURE OF ANY POTENTIAL CONFLICTS OF INTEREST. IF THE BOARD DETERMINES THAT THERE ARE ANY CONFLICTS OF INTEREST, THEN THE INVOLVED INDIVIDUAL MUST THEREAFTER REFRAIN FROM DISCUSSING OR VOTING ON THE PARTICULAR TRANSACTION IN WHICH HE OR SHE HAS AN INTEREST, OR OTHERWISE ATTEMPTING TO EXERT ANY INFLUENCE CONTRARY TO THE BETTERMENT OF HVI OR ITS COMPONENTS TO AFFECT A DECISION TO PARTICIPATE OR NOT PARTICIPATE IN SUCH TRANSACTION. ON AN ANNUAL BASIS, ALL BOARD MEMBERS ARE REQUIRED TO SIGN OFF ON AN ANNUAL CONFLICT OF INTEREST FORM, EITHER STATING ANY KNOWN CONFLICTS, OR STATING THAT THERE ARE NONE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE PERSONNEL COMMITTEE DETERMINES A REASONABLE AND APPROPRIATE SALARY FOR THE EXECUTIVE DIRECTOR/CEO OF THE ORGANIZATION. THE ORGANIZATION ALSO HAS A WRITTEN EMPLOYMENT CONTRACT WITH THE EXECUTIVE DIRECTOR/CEO. THE EXECUTIVE DIRECTOR/CEO DETERMINES SALARIES FOR ALL OTHER EMPLOYEES OF THE ORGANIZATION WITHIN THE BUDGET AS APPROVED BY THE MEMBERSHIP. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE ORGANIZATION GENERALLY MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | AFFILIATE EXPENSES -181,271. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION A, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART XI, LINE 9: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | FORM 990, PART XII, LINE 2C: |
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| IRS990/UnrestrictedNetAssetsGrp/EOYAmt | 0 | 711378 |
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| IRS990/WebsiteAddressTxt | 0 | WWW.HVI.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | 1 |
| ReturnHeader/BuildTS | 0 | 2017-02-10 21:41:12Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | TERRY SIEGEL |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | VICE CHAIR/TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8554848368 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2017-09-01 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | HOME VENTILATING INSTITUTE INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | HOME |
| ReturnHeader/Filer/EIN | 0 | 340930814 |
| ReturnHeader/Filer/PhoneNum | 0 | 8554848368 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 4915 ARENDELL ST STE J PMB 311 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | MOREHEAD CITY |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | NC |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 28557 |
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| ReturnHeader/FilingSecurityInformation/IPDt | 0 | 2017-09-01 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2016 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $930,061
- Liabilities
- $218,683
- Net assets
- $711,378
- Revenue
- $1,262,903
- Expenses
- $998,402
- Net income
- $264,501