Civic Intelligence

Kent Educational Association

990 • Fiscal year 2019 • EIN 34-1325320

Jul 01, 2018 to Jun 30, 2019 • Filed on Nov 25, 2019

PO Box 1291Kent, OH 44240

(330) 676-8856

Siviq Scores

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

Liabilities / Assets

56th percentile

0.00x

Higher debt load relative to assets than 56% of similar nonprofits.

2019 filings • 501(c)5 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

62nd percentile

0.01x

Higher debt load relative to revenue than 62% of similar nonprofits.

2019 filings • 501(c)5 • <$500k nonprofits • Source year 2019

Net Margin

1st percentile

-183%

Higher net margin than 1% of similar nonprofits.

2019 filings • 501(c)5 • <$500k nonprofits • Source year 2019

Top Officer Pay

68th percentile

$5,500

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 6.6% of source-year revenue.

2019 filings • 501(c)5 • <$500k nonprofits • Source year 2019

Asset Growth

11th percentile

-18%

Faster asset growth than 11% of similar nonprofits.

2019 filings • 501(c)5 • <$500k nonprofits • Annualized from 2016 to 2019

Revenue Growth

76th percentile

9.9%

Faster revenue growth than 76% of similar nonprofits.

2019 filings • 501(c)5 • <$500k nonprofits • Annualized from 2016 to 2019

Assets

Down

$490,856

Down $407,779 (-45%) from 2016

Net Assets

Down

$490,430

Down $408,103 (-45%) from 2016

Liabilities

Up

$426

Up $324 (+318%) from 2016

Revenue

Up

$83,819

Up $20,729 (+33%) from 2016

Expenses

Up

$236,976

Up $117,130 (+98%) from 2016

Net Income

Down

-$153,157

Down $96,401 (-170%) from 2016

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $698,018Net Assets 2010: $698,0182010Assets 2011: $758,916Liabilities 2011: $0Net Assets 2011: $758,9162011Assets 2012: $790,396Liabilities 2012: $0Net Assets 2012: $790,3962012Assets 2013: $933,869Liabilities 2013: $0Net Assets 2013: $933,8692013Assets 2014: $1,037,913Liabilities 2014: $1,092Net Assets 2014: $1,036,8212014Assets 2015: $974,369Liabilities 2015: $411Net Assets 2015: $973,9582015Assets 2016: $898,635Liabilities 2016: $102Net Assets 2016: $898,5332016Assets 2019: $490,856Liabilities 2019: $426Net Assets 2019: $490,4302019Assets 2020: $269,126Liabilities 2020: $2,253Net Assets 2020: $266,8732020Assets 2021: $283,776Liabilities 2021: $2,042Net Assets 2021: $281,7342021Assets 2022: $260,184Liabilities 2022: $2,202Net Assets 2022: $257,9822022Assets 2023: $277,785Liabilities 2023: $894Net Assets 2023: $276,8912023Assets 2024: $294,501Liabilities 2024: $430Net Assets 2024: $294,0712024Assets 2025: $355,738Liabilities 2025: $389Net Assets 2025: $355,3492025

Highlighted filing

2019

Assets$490,856
Liabilities$426
Net Assets$490,430

Operations Trend

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

$400K$200K$0-$200KRevenue 2010: $160,586Expenses 2010: $92,389Net Income 2010: $68,1972010Expenses 2011: $77,3402011Expenses 2012: $79,5522012Expenses 2013: $91,2852013Revenue 2014: $148,942Expenses 2014: $123,437Net Income 2014: $25,5052014Revenue 2015: $135,891Expenses 2015: $100,178Net Income 2015: $35,7132015Revenue 2016: $63,090Expenses 2016: $119,846Net Income 2016: -$56,7562016Revenue 2019: $83,819Expenses 2019: $236,976Net Income 2019: -$153,1572019Revenue 2020: $126,087Expenses 2020: $290,448Net Income 2020: -$164,3612020Revenue 2021: $59,046Expenses 2021: $86,652Net Income 2021: -$27,6062021Revenue 2022: $64,326Expenses 2022: $40,298Net Income 2022: $24,0282022Revenue 2023: $62,725Expenses 2023: $46,427Net Income 2023: $16,2982023Revenue 2024: $62,539Expenses 2024: $54,271Net Income 2024: $8,2682024Revenue 2025: $90,007Expenses 2025: $39,958Net Income 2025: $50,0492025

Highlighted filing

2019

Revenue$83,819
Expenses$236,976
Net Income-$153,157
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Nov 25, 2019
Return Version
2018v3.1
Gross Receipts
$431,475
Mission and Program Overview

Mission

To promote and encourage the highest standards of professional teaching practices. To serve as a bargaining agent and to provide legal funding to members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$647,584$490,430▼ $157,154
Investments in Publicly Traded Securities$645,140$476,890▼ $168,250
Cash and Non-Interest-Bearing Accounts$2,356$12,370▲ $10,014
Savings and Temporary Cash Investments$507$1,586▲ $1,079
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$648,013$490,856▼ $157,157
Other Assets Total$10$10→ $0
Liabilities
Other Liabilities$429$426▼ $3
Total Liabilities$429$426▼ $3
Net Assets / Fund Balance
Total Net Assets Fund Balance$647,584$490,430▼ $157,154
Total Liabilities and Net Assets / Fund Balance$648,013$490,856▼ $157,157
Compensation and Service Providers

Employees

NameTitleBaseTotal
Chris VanderneutPresident$5,500$5,500
Brian MccombsTreasurer$3,000$3,000
Ellen BuddVice President$3,000$3,000
Robert SuselVice President$3,000$3,000
Giny HarveySocial Coord.$2,000$2,000
Tom PekarcikNews/tech Editr$2,000$2,000
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$40,735
Investment Income
$43,084
Other Revenue
$0
Change in Net Assets
$-153,157
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$216,729
Salaries, Compensation, and Employee Benefits$20,247
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Advertising---$64,108
Fees for Services Legal---$46,144
Office Expenses---$27,538
Current Officers, Directors, Trustees, and Key Employees---$18,500
Fees for Service Investment Mgmnt Fees---$10,736
Conferences and Meetings---$6,845
Other Expenses---$2,248
Fees for Services Accounting---$1,825
Payroll Taxes---$1,747
All Other Expenses---$301
Total Functional Expenses$0$0$0$236,976
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Taxes Payable$426
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

Organization is a members organization.

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

Members elect members of the governing body.

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

All decisions of the governing body are subject to approval by the members.

Form 990, Part VI, Line 11B: Form 990 Review Process

No review was or will be conducted.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Kent Educational Association
EIN
34-1325320
Phone
3306768856
Address
PO BOX 1291, KENT, OH 44240

Signing Officer

Name
Brian Mccombs
Title
Treasurer
Signed
2019-11-25
Discuss with paid preparer
Yes

Organization Details

Formed
1983
Legal Domicile
Oh
Voting Board Members
6
Independent Board Members
6
Employees
6

Preparer

Firm
Escott & Company LLC
Address
628 South Water Street, Kent, OH 44240
Preparer
Al Stefanov
Phone
3306734819
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

Other program services 4: legal and professional fees paid for negotiations as a bargaining agent for members. Other program services 5: member benefits & classroom equipment and supplies

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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/ExplanationTxt1ORGANIZATION IS A MEMBERS ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS ELECT MEMBERS OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL DECISIONS OF THE GOVERNING BODY ARE SUBJECT TO APPROVAL BY THE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 4d: Other Program Services Description
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0648013
IRS990/TotalAssetsEOYAmt0490856
IRS990/TotalAssetsGrp/BOYAmt0648013
IRS990/TotalAssetsGrp/EOYAmt0490856
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0236976
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0429
IRS990/TotalLiabilitiesEOYAmt0426
IRS990/TotalLiabilitiesGrp/BOYAmt0429
IRS990/TotalLiabilitiesGrp/EOYAmt0426
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0647584
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0490430
IRS990/TotalOtherProgSrvcExpenseAmt018000
IRS990/TotalProgramServiceExpensesAmt0236976
IRS990/TotalProgramServiceRevenueAmt040735
IRS990/TotalReportableCompFromOrgAmt018500
IRS990/TotalRevenueGrp/ExclusionAmt011624
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt072195
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt083819
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0648013
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0490856
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 1291
IRS990/USAddress/CityNm0KENT
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd0442400025
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02020-03-31 21:24:44Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BRIAN MCCOMBS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-11-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KENT EDUCATIONAL ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0KENT
ReturnHeader/Filer/EIN0341325320
ReturnHeader/Filer/PhoneNum03306768856
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1291
ReturnHeader/Filer/USAddress/CityNm0KENT
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd044240
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0300220579
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Escott & Company LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0628 South Water Street
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Kent
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd044240
ReturnHeader/PreparerPersonGrp/PhoneNum03306734819
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Al Stefanov
ReturnHeader/ReturnTs02019-11-25T12:51:54-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-07-01
ReturnHeader/TaxPeriodEndDt02019-06-30
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.36$0.00$0.36$0.09$0.04$0.05
2024Detailed filing. Detailed filing data is available for this year.$0.29$0.00$0.29$0.06$0.05$0.01
2023Detailed filing. Detailed filing data is available for this year.$0.28$0.00$0.28$0.06$0.05$0.02
2022Detailed filing. Detailed filing data is available for this year.$0.26$0.00$0.26$0.06$0.04$0.02
2021Detailed filing. Detailed filing data is available for this year.$0.28$0.00$0.28$0.06$0.09$0.03
2020Detailed filing. Detailed filing data is available for this year.$0.27$0.00$0.27$0.13$0.29$0.16
2019Detailed filing. Detailed filing data is available for this year.$0.49$0.00$0.49$0.08$0.24$0.15
2016Detailed filing. Detailed filing data is available for this year.$0.90$0.00$0.90$0.06$0.12$0.06
2015Detailed filing. Detailed filing data is available for this year.$0.97$0.00$0.97$0.14$0.10$0.04
2014Detailed filing. Detailed filing data is available for this year.$1.04$0.00$1.04$0.15$0.12$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.93$0.00$0.93$0.09
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.79$0.00$0.79$0.08
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.76$0.00$0.76$0.08
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.70$0.70$0.16$0.09$0.07