Liabilities / Assets
24th percentile
Tied with the lowest-debt nonprofits in its peer group.
The Cranial Academy Foundation Inc
990 • Fiscal year 2014 • EIN 35-1912585
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.00x
Liabilities / Revenue
24th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
91st percentile
Higher net margin than 91% of similar nonprofits.
Top Officer Pay
51st percentile
Higher top officer pay than 51% of similar nonprofits.
Top officer pay equals 8.3% of source-year revenue.
Asset Growth
48th percentile
Faster asset growth than 48% of similar nonprofits.
Revenue Growth
91st percentile
Faster revenue growth than 91% of similar nonprofits.
Balance Sheet
Assets
Up$942,411
Up $15,925 (+1.7%) from 2013
Net Assets
Up$942,411
Up $16,817 (+1.8%) from 2013
Liabilities
Down$0
Down $892 (-100%) from 2013
Revenue And Expenses
Revenue
Up$178,303
Up $79,432 (+80%) from 2013
Expenses
Up$90,681
Up $22,119 (+32%) from 2013
Net Income
Up$87,622
Up $57,313 (+189%) from 2013
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2014 to Dec 31, 2014
- Signed
- Jun 2, 2015
- Return Version
- 2014v5.0
- Gross Receipts
- $496,698
Mission and Program Overview
Mission
The foundation is organized to support professional and public education and research in the discipline of osteopathy, with a priority focus on the subspecialty practice of osteopathy in the cranial field.
Research and support of osteopathy
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $769,762 | $727,686 | ▼ $42,076 |
| Investments Other Securities | $138,327 | $175,434 | ▲ $37,107 |
| Cash and Non-Interest-Bearing Accounts | $7,337 | $26,819 | ▲ $19,482 |
| Savings and Temporary Cash Investments | $11,060 | $9,924 | ▼ $1,136 |
| Accounts Receivable | - | $2,548 | - |
| Total Assets | $926,486 | $942,411 | ▲ $15,925 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $892 | $0 | ▼ $892 |
| Total Liabilities | $892 | $0 | ▼ $892 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $665,618 | $640,257 | ▼ $25,361 |
| Permanently Rstr Net Assets | $140,175 | $181,175 | ▲ $41,000 |
| Temporarily Rstr Net Assets | $119,801 | $120,979 | ▲ $1,178 |
| Total Net Assets Fund Balance | $925,594 | $942,411 | ▲ $16,817 |
| Total Liabilities and Net Assets / Fund Balance | $926,486 | $942,411 | ▲ $15,925 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Securities | $134,522 | - | - |
Endowment Activity
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2014 | $195,090 | $41,000 | ▲ $6,091 | - | $228,981 |
| 2013 | $168,282 | $2,500 | ▲ $32,558 | - | $195,090 |
| 2012 | $153,813 | $2,500 | ▲ $16,769 | - | $168,282 |
| 2011 | $154,644 | $4,000 | ▲ $1,169 | - | $153,813 |
| 2010 | $118,433 | $22,100 | ▲ $16,361 | - | $154,644 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Sidney Dunn | Executive Director | PT | $12,508 | $2,331 | $14,839 |
Board Members and Trustees
| Name | Title |
|---|---|
| Michael D Lockwood | President |
| David Coffey | Vice President |
| Hollis H King | Director |
| John C Reed | Director |
| Anthony Chila | Former Director |
| Paul S Miller | Secretary/treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $69,433
- Program Service Revenue
- $0
- Investment Income
- $108,870
- Other Revenue
- $0
- All Other Contributions
- $69,433
- Change in Net Assets
- $87,622
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Grants and Similar Amounts Paid | $58,598 |
| Other Expenses | $17,244 |
| Salaries, Compensation, and Employee Benefits | $14,839 |
| Total Fundraising Expense | $4,415 |
| Professional Fundraising Fees | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Grants to Domestic Individuals | $33,075 | - | - | $33,075 |
| Grants to Domestic Orgs | $25,523 | - | - | $25,523 |
| Current Officers, Directors, Trustees, and Key Employees | $2,510 | $5,020 | $2,511 | $10,041 |
| Fees for Service Investment Mgmnt Fees | - | $9,170 | - | $9,170 |
| Fees for Services Accounting | - | $5,100 | - | $5,100 |
| Other Salaries and Wages | $955 | $1,909 | $1,199 | $4,063 |
| Occupancy | $705 | $1,410 | $705 | $2,820 |
| Other Employee Benefits | $245 | $490 | - | $735 |
| Other Expenses | - | $48 | - | $48 |
| Total Functional Expenses | $63,013 | $23,253 | $4,415 | $90,681 |
International Activity
Grant and Assistance Recipients
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| The Cranial Academy Inc | Indianapolis, IN | 501(c)(6) | Further Research in the Osteopathic Field of Medicine. | $25,000 |
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
- Lobbying activity
- No
- Subject to proxy tax
- No
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- 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
- Yes
- 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
- No
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section A, Line 6
“The foundation has both voting and nonvoting members. A voting member includes the past president of the cranial academy, a fellow of the cranial academy, or a cumulative donor to the foundation of $5,000 or more. All contributors who have donated $100 to $4,999 are classified as non-voting members.”
Form 990, Part VI, Section A, Line 7A
“Each voting member shall have one vote at the annual meeting held each year in june. One director is elected from the voting membership annually. Each director has a term of five years with each position alternating over the five year period.”
Form 990, Part VI, Section B, Line 11
“A draft of the form 990 is provided to the board of directors prior to its filing.”
Form 990, Part VI, Section C, Line 19
“The foundation provides its governing documents, conflict of interest policy and financial statements to the public upon request. Annual form 990s can also be attained through third party websites such as www.guidestar.com.”
Filing and Contact Details
Filer
- Filer Name
- The Cranial Academy Foundation Inc
- EIN
- 35-1912585
- Phone
- 3175940411
- Address
- 3535 EAST 96TH STREET NO 101, INDIANAPOLIS, IN 46240
Signing Officer
- Name
- Sidney Dunn
- Title
- Executive Director
- Phone
- 3175940411
- Signed
- 2015-06-02
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Sidney Dunn
- Formed
- 1990
- Legal Domicile
- In
- Voting Board Members
- 5
- Independent Board Members
- 5
- Employees
- 0
- Volunteers
- 5
Preparer
- Firm
- K B Parrish & Co Llp
- Address
- 6840 EAGLE HIGHLANDS WAY, INDIANAPOLIS, IN 46254
- Preparer
- Ryan Keith CPA
- Phone
- 3173475200
Supplemental Narrative
Additional Explanations
FORM 990, PART V, LINE 1A:
“The foundation has no employees. An unrelated party, the cranial academy, inc. (academy), shares employees with the foundation. All payroll is reported under a single payroll account of the academy, and all quarterly and annual payroll filings with the internal revenue service and the state of indiana are reported under the academy's name. The foundation reimburses the academy for the employees' compensation, including benefits, for the services rendered. These payroll related costs are recorded by the foundation as expense, and the academy treats them as an expense reduction. The annual cost of this reimbursement is reported on form 990, part ix, lines 5, 7 and 9.”
FORM 990, PART XII, LINE 2C:
“The foundation has a committee that is responsible for overseeing the review process as well as selecting an independent accountant.”
Financial Statement Notes
PART V, LINE 4:
“Investment earnings from endowment funds are used to award scholarships to members attending osteopathic training sessions and to fund educational grants to organizations to promote progrrams that advance the osteopathic field of medicine.”
PART X, LINE 2:
“The foundation has evaluated tax positions taken in the tax returns filed and has determined that there are no uncertain tax positions as defined by generally accepted accounting standards. Under a three-year statute of limitations, the foundation remains subject to examination by the internal revenue service for the years ended december 31, 2011 through december 31, 2013.”
SCHEDULE D, PART V, LINE 4:
“The foundation invests and grows its endowment funds in order to use the income to further support its charitable and educational mission primarily through providing scholarships to individuals for educational opportunities in the osteopathy field.”
Raw XML AppendixShowing 400 of 467 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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| IRS990/Desc | 0 | PROVIDE FUNDING FOR PROFESSIONAL WORKSHOPS; AND SCHOLARSHIPS FOR DESERVING STUDENTS IN THE FIELD OF OSTEOPATHY. THERE WERE 40 SCHOLARSHIPS AWARDED THIS YEAR TO ALLOW STUDENTS TO PARTICIPATE IN TRAINING EVENTS HELD BY THE OSTEOPHATHC CRANIAL ACADEMY. IN ADDITION, ONE GRANT FOR RESEARCH WAS PAID. |
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| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt | 0 | 4000 |
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| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 10240 |
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| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.26180 |
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| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.59720 |
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| IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt | 1 | 134522 |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 0 | MORTGAGED-BACKED SECURITIES |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 1 | CORPORATE BONDS |
| IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd | 0 | F |
| IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd | 1 | F |
| IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct | 0 | 0.79120 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | INVESTMENT EARNINGS FROM ENDOWMENT FUNDS ARE USED TO AWARD SCHOLARSHIPS TO MEMBERS ATTENDING OSTEOPATHIC TRAINING SESSIONS AND TO FUND EDUCATIONAL GRANTS TO ORGANIZATIONS TO PROMOTE PROGRRAMS THAT ADVANCE THE OSTEOPATHIC FIELD OF MEDICINE. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | THE FOUNDATION HAS EVALUATED TAX POSITIONS TAKEN IN THE TAX RETURNS FILED AND HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS AS DEFINED BY GENERALLY ACCEPTED ACCOUNTING STANDARDS. UNDER A THREE-YEAR STATUTE OF LIMITATIONS, THE FOUNDATION REMAINS SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR THE YEARS ENDED DECEMBER 31, 2011 THROUGH DECEMBER 31, 2013. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | THE FOUNDATION INVESTS AND GROWS ITS ENDOWMENT FUNDS IN ORDER TO USE THE INCOME TO FURTHER SUPPORT ITS CHARITABLE AND EDUCATIONAL MISSION PRIMARILY THROUGH PROVIDING SCHOLARSHIPS TO INDIVIDUALS FOR EDUCATIONAL OPPORTUNITIES IN THE OSTEOPATHY FIELD. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART V, LINE 4: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART X, LINE 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | SCHEDULE D, PART V, LINE 4: |
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| IRS990ScheduleD/TotalBookValueSecuritiesAmt | 0 | 175434 |
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| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt | 0 | SCHOLARSHIPS |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt | 0 | 40 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 0 | 25000 |
| IRS990ScheduleI/RecipientTable/IRCSectionDesc | 0 | 501(C)(6) |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 0 | FURTHER RESEARCH IN THE OSTEOPATHIC FIELD OF MEDICINE. |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 0 | THE CRANIAL ACADEMY INC |
| IRS990ScheduleI/RecipientTable/RecipientEIN | 0 | 351912529 |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 0 | 3535 EAST 96TH STREET |
| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 0 | INDIANAPOLIS |
| IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd | 0 | IN |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCd | 0 | 46240 |
| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 0 | GRANTS AWARDED TO REPUTABLE ORGANIZATIONS AND INDIVIDUALS IN THE PROFESSION AND APPROVED BY THE BOARD OF DIRECTORS. PROGRESS REPORTS ARE PROVIDED BY THE GRANTEE TO THE FOUNDATION. |
| IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART I, LINE 2: |
| IRS990ScheduleI/TotalOtherOrgCnt | 0 | 1 |
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| IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd | 0 | 0 |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990ScheduleJ/InitialContractExceptionInd | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 1 |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 0 |
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| IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt | 0 | THE EXECUTIVE DIRECTOR IS PAID BY THE CRANIAL ACADEMY, INC. (AN UNRELATED ORGANIZATION) IN WHICH THE FOUNDATION REIMBURSES THE CRANIAL ACADEMY, INC. (ACADEMY) FOR THE SERVICES RENDERED TO THE FOUNDATION. FOR THE YEAR ENDED DECEMBER 31, 2014, THE FOUNDATION REIMBURSED THE ACADEMY $12,508 FOR WAGES AND $2,331 IN BENEFITS FOR THE EXECUTIVE DIRECTOR. REFER TO SCHEDULE O FOR FURTHER EXPLANATION. |
| IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, SCHEDULE J, PART II AND FORM 990, PART VII, LINE 1A |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE FOUNDATION HAS NO EMPLOYEES. AN UNRELATED PARTY, THE CRANIAL ACADEMY, INC. (ACADEMY), SHARES EMPLOYEES WITH THE FOUNDATION. ALL PAYROLL IS REPORTED UNDER A SINGLE PAYROLL ACCOUNT OF THE ACADEMY, AND ALL QUARTERLY AND ANNUAL PAYROLL FILINGS WITH THE INTERNAL REVENUE SERVICE AND THE STATE OF INDIANA ARE REPORTED UNDER THE ACADEMY'S NAME. THE FOUNDATION REIMBURSES THE ACADEMY FOR THE EMPLOYEES' COMPENSATION, INCLUDING BENEFITS, FOR THE SERVICES RENDERED. THESE PAYROLL RELATED COSTS ARE RECORDED BY THE FOUNDATION AS EXPENSE, AND THE ACADEMY TREATS THEM AS AN EXPENSE REDUCTION. THE ANNUAL COST OF THIS REIMBURSEMENT IS REPORTED ON FORM 990, PART IX, LINES 5, 7 AND 9. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE FOUNDATION HAS BOTH VOTING AND NONVOTING MEMBERS. A VOTING MEMBER INCLUDES THE PAST PRESIDENT OF THE CRANIAL ACADEMY, A FELLOW OF THE CRANIAL ACADEMY, OR A CUMULATIVE DONOR TO THE FOUNDATION OF $5,000 OR MORE. ALL CONTRIBUTORS WHO HAVE DONATED $100 TO $4,999 ARE CLASSIFIED AS NON-VOTING MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | EACH VOTING MEMBER SHALL HAVE ONE VOTE AT THE ANNUAL MEETING HELD EACH YEAR IN JUNE. ONE DIRECTOR IS ELECTED FROM THE VOTING MEMBERSHIP ANNUALLY. EACH DIRECTOR HAS A TERM OF FIVE YEARS WITH EACH POSITION ALTERNATING OVER THE FIVE YEAR PERIOD. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | A DRAFT OF THE FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO ITS FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE FOUNDATION PROVIDES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS TO THE PUBLIC UPON REQUEST. ANNUAL FORM 990S CAN ALSO BE ATTAINED THROUGH THIRD PARTY WEBSITES SUCH AS WWW.GUIDESTAR.COM. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE FOUNDATION HAS A COMMITTEE THAT IS RESPONSIBLE FOR OVERSEEING THE REVIEW PROCESS AS WELL AS SELECTING AN INDEPENDENT ACCOUNTANT. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART V, LINE 1A: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART XII, LINE 2C: |
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| IRS990/SignificantChangeInd | 0 | 0 |
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| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | IN |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
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| IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt | 0 | 120979 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 1 |
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Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2014 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $942,411
- Liabilities
- $0
- Net assets
- $942,411
- Revenue
- $178,303
- Expenses
- $90,681
- Net income
- $87,622