Civic Intelligence

Ohio Psychiatric Physicians Association

990 • Fiscal year 2015 • EIN 34-6558859

Jan 01, 2015 to Dec 31, 2015 • Filed on Jul 06, 2016

3510 Snouffer Road Rm/Ste 101Columbus, OH 43235

(614) 763-0040

Siviq Scores

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

Liabilities / Assets

85th percentile

0.31x

Higher debt load relative to assets than 85% of similar nonprofits.

2015 filings • 501(c)6 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

85th percentile

0.20x

Higher debt load relative to revenue than 85% of similar nonprofits.

2015 filings • 501(c)6 • <$500k nonprofits • Source year 2015

Net Margin

37th percentile

-1.5%

Higher net margin than 37% of similar nonprofits.

2015 filings • 501(c)6 • <$500k nonprofits • Source year 2015

Top Officer Pay

97th percentile

$102,259

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 34.2% of source-year revenue.

2015 filings • 501(c)6 • <$500k nonprofits • Source year 2015

Asset Growth

42nd percentile

-0.9%

Faster asset growth than 42% of similar nonprofits.

2015 filings • 501(c)6 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

66th percentile

8.9%

Faster revenue growth than 66% of similar nonprofits.

2015 filings • 501(c)6 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Down

$195,272

Down $1,788 (-0.9%) from 2014

Net Assets

Down

$135,112

Down $4,846 (-3.5%) from 2014

Liabilities

Up

$60,160

Up $3,058 (+5.4%) from 2014

Revenue

Up

$298,905

Up $24,413 (+8.9%) from 2014

Expenses

Up

$303,388

Up $9,453 (+3.2%) from 2014

Net Income

Up

-$4,483

Up $14,960 (+77%) from 2014

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2012: $202,307Liabilities 2012: $65,455Net Assets 2012: $136,8522012Assets 2014: $197,060Liabilities 2014: $57,102Net Assets 2014: $139,9582014Assets 2015: $195,272Liabilities 2015: $60,160Net Assets 2015: $135,1122015Assets 2016: $248,090Liabilities 2016: $58,670Net Assets 2016: $189,4202016Assets 2017: $270,640Liabilities 2017: $25,706Net Assets 2017: $244,9342017Assets 2018: $259,129Liabilities 2018: $44,608Net Assets 2018: $214,5212018Assets 2019: $254,553Liabilities 2019: $52,690Net Assets 2019: $201,8632019Assets 2020: $237,763Liabilities 2020: $51,725Net Assets 2020: $186,0382020Assets 2021: $252,011Liabilities 2021: $51,285Net Assets 2021: $200,7262021Assets 2022: $213,182Liabilities 2022: $41,931Net Assets 2022: $171,2512022Assets 2023: $196,793Liabilities 2023: $49,042Net Assets 2023: $147,7512023Assets 2024: $245,351Liabilities 2024: $43,590Net Assets 2024: $201,7612024

Highlighted filing

2015

Assets$195,272
Liabilities$60,160
Net Assets$135,112

Operations Trend

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

$400K$300K$200K$100K$0-$100KExpenses 2012: $312,4132012Revenue 2014: $274,492Expenses 2014: $293,935Net Income 2014: -$19,4432014Revenue 2015: $298,905Expenses 2015: $303,388Net Income 2015: -$4,4832015Revenue 2016: $320,299Expenses 2016: $266,662Net Income 2016: $53,6372016Revenue 2017: $338,806Expenses 2017: $283,292Net Income 2017: $55,5142017Revenue 2018: $279,498Expenses 2018: $309,911Net Income 2018: -$30,4132018Revenue 2019: $293,385Expenses 2019: $306,043Net Income 2019: -$12,6582019Revenue 2020: $263,347Expenses 2020: $279,172Net Income 2020: -$15,8252020Revenue 2021: $274,288Expenses 2021: $259,600Net Income 2021: $14,6882021Revenue 2022: $249,499Expenses 2022: $278,974Net Income 2022: -$29,4752022Revenue 2023: $284,865Expenses 2023: $308,365Net Income 2023: -$23,5002023Revenue 2024: $337,186Expenses 2024: $283,176Net Income 2024: $54,0102024

Highlighted filing

2015

Revenue$298,905
Expenses$303,388
Net Income-$4,483
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Jul 6, 2016
Return Version
2015v2.1
Gross Receipts
$298,905
Mission and Program Overview

Mission

Enhance progress of psychiatry profession

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$191,512$120,488▼ $71,024
Cash and Non-Interest-Bearing Accounts$5,548$74,784▲ $69,236
Total Assets$197,060$195,272▼ $1,788
Liabilities
Deferred Revenue$57,102$60,160▲ $3,058
Total Liabilities$57,102$60,160▲ $3,058
Net Assets / Fund Balance
Unrestricted Net Assets$139,958$135,112▼ $4,846
Total Net Assets Fund Balance$139,958$135,112▼ $4,846
Total Liabilities and Net Assets / Fund Balance$197,060$195,272▼ $1,788
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Janet O ShawExec. DirectorFT$94,673$7,586$102,259

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$210,724
Program Service Revenue
$83,619
Investment Income
$519
Other Revenue
$4,043
Change in Net Assets
$-4,483
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$197,268
Other Expenses$106,120
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$144,804
Other Employee Benefits---$29,243
All Other Expenses---$12,674
Payroll Taxes---$11,831
Pension Plan Contributions---$11,390
Occupancy---$10,155
Fees for Services Accounting---$4,980
Travel---$3,869
Other Expenses---$3,481
Advertising---$2,656
Insurance---$1,584
Total Functional Expenses$0$0$0$303,388
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
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Current Year Nondeductible Lobbying and Political Cost$22,174
Total Nondeductible Lobbying and Political Cost$22,174
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
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
Yes
Management duties delegated
No

Governance Explanations

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

Members elect persons to participate on the board

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

Certain actions of the board must be approved by the general membership

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

Draft copy of form 990 is presented to the executive committee to review before filing

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

Each member of council and committee chair should complete and return an initial or updated disclosure of interests form each year prior to the first meeting of the council in which the individual will participate. The secretary of the oppa will review all disclosure forms as they are received and, in consultation with the executive committee, will determine an appropriate management plan.

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

The organization has an executive compensation policy designed for approving compensation of its chief employed executive. In general, the compensation agreement must be approved in advance by an approved body of oppa composed entirely of individuals who do not have a conflict of interest with respect to the compensation management. The approved body must consider comparative compensation data relative to the position and the local market for similar positions. The approved body must document how it reached its decisions, including the data on which it relied.

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

There are no other officers or key employees of the organization at this time

Form 990, Page 6, Part VI, Line 19

Governing documents are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Ohio Psychiatric Physicians
EIN
34-6558859
Phone
6147630040
Address
3510 SNOUFFER ROAD RM/STE 101, COLUMBUS, OH 43235

Signing Officer

Name
William Resch Do
Title
Treasurer
Phone
6144817555
Signed
2016-07-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Janet O Shaw
Formed
1962
Legal Domicile
Oh
Voting Board Members
9
Independent Board Members
9
Employees
3

Preparer

Firm
Pritchett Dlusky Saxe & Keller Ltd
Address
1621 W FIRST AVE, COLUMBUS, OH 43212-3349
Preparer
William J Keller
Phone
6144818051
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

The association may recognize the tax benefit from a tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the association and various positions related to the potential sources of unrelated business taxable income (ubti). The association has analyzed its tax positions taken for filings with the internal revenue service and the state of ohio. The association believes that its income tax filing positions will be sustained upon examination and does not anticipate any adjustments that would result in a material adverse effect on the association's financial condition or results of operations. Accordingly, the association has not recorded any tax assets or liabilities, or related accruals for interest and penalties, for uncertain income tax positions at december 31, 2015 and 2014.

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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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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION MAY RECOGNIZE THE TAX BENEFIT FROM A TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE ASSOCIATION AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBTI). THE ASSOCIATION HAS ANALYZED ITS TAX POSITIONS TAKEN FOR FILINGS WITH THE INTERNAL REVENUE SERVICE AND THE STATE OF OHIO. THE ASSOCIATION BELIEVES THAT ITS INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON THE ASSOCIATION'S FINANCIAL CONDITION OR RESULTS OF OPERATIONS. ACCORDINGLY, THE ASSOCIATION HAS NOT RECORDED ANY TAX ASSETS OR LIABILITIES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES, FOR UNCERTAIN INCOME TAX POSITIONS AT DECEMBER 31, 2015 AND 2014.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS ELECT PERSONS TO PARTICIPATE ON THE BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CERTAIN ACTIONS OF THE BOARD MUST BE APPROVED BY THE GENERAL MEMBERSHIP
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DRAFT COPY OF FORM 990 IS PRESENTED TO THE EXECUTIVE COMMITTEE TO REVIEW BEFORE FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EACH MEMBER OF COUNCIL AND COMMITTEE CHAIR SHOULD COMPLETE AND RETURN AN INITIAL OR UPDATED DISCLOSURE OF INTERESTS FORM EACH YEAR PRIOR TO THE FIRST MEETING OF THE COUNCIL IN WHICH THE INDIVIDUAL WILL PARTICIPATE. THE SECRETARY OF THE OPPA WILL REVIEW ALL DISCLOSURE FORMS AS THEY ARE RECEIVED AND, IN CONSULTATION WITH THE EXECUTIVE COMMITTEE, WILL DETERMINE AN APPROPRIATE MANAGEMENT PLAN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION HAS AN EXECUTIVE COMPENSATION POLICY DESIGNED FOR APPROVING COMPENSATION OF ITS CHIEF EMPLOYED EXECUTIVE. IN GENERAL, THE COMPENSATION AGREEMENT MUST BE APPROVED IN ADVANCE BY AN APPROVED BODY OF OPPA COMPOSED ENTIRELY OF INDIVIDUALS WHO DO NOT HAVE A CONFLICT OF INTEREST WITH RESPECT TO THE COMPENSATION MANAGEMENT. THE APPROVED BODY MUST CONSIDER COMPARATIVE COMPENSATION DATA RELATIVE TO THE POSITION AND THE LOCAL MARKET FOR SIMILAR POSITIONS. THE APPROVED BODY MUST DOCUMENT HOW IT REACHED ITS DECISIONS, INCLUDING THE DATA ON WHICH IT RELIED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THERE ARE NO OTHER OFFICERS OR KEY EMPLOYEES OF THE ORGANIZATION AT THIS TIME
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0197060
IRS990/TotalAssetsEOYAmt0195272
IRS990/TotalAssetsGrp/BOYAmt0197060
IRS990/TotalAssetsGrp/EOYAmt0195272
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0210724
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0303388
IRS990/TotalGrossUBIAmt07154
IRS990/TotalLiabilitiesBOYAmt057102
IRS990/TotalLiabilitiesEOYAmt060160
IRS990/TotalLiabilitiesGrp/BOYAmt057102
IRS990/TotalLiabilitiesGrp/EOYAmt060160
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0139958
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0135112
IRS990/TotalOtherCompensationAmt07586
IRS990/TotalProgramServiceRevenueAmt083619
IRS990/TotalReportableCompFromOrgAmt094673
IRS990/TotalRevenueGrp/ExclusionAmt04124
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt076903
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0298905
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt07154
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0197060
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0195272
IRS990/TravelGrp/TotalAmt03869
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0139958
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0135112
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03510 SNOUFFER ROAD 101
IRS990/USAddress/CityNm0COLUMBUS
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd043235
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.OHIOPSYCH.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02016-12-15 16:53:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0WILLIAM RESCH DO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06144817555
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-07-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OHIO PSYCHIATRIC PHYSICIANS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0OHIO
ReturnHeader/Filer/EIN0346558859
ReturnHeader/Filer/PhoneNum06147630040
ReturnHeader/Filer/USAddress/AddressLine1Txt03510 SNOUFFER ROAD RM/STE 101
ReturnHeader/Filer/USAddress/CityNm0COLUMBUS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd043235
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0311627911
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PRITCHETT DLUSKY SAXE & KELLER LTD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01621 W FIRST AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0COLUMBUS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0432123349
ReturnHeader/PreparerPersonGrp/PhoneNum06144818051
ReturnHeader/PreparerPersonGrp/PreparationDt02016-07-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0WILLIAM J KELLER
ReturnHeader/ReturnTs02016-08-01T14:34:38-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

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