Civic Intelligence

American Association for Therapeutic Humor

990 • Fiscal year 2021 • EIN 36-3552551

Jul 01, 2020 to Jun 30, 2021 • Filed on Feb 16, 2022

220 East State Street FL GRockford, IL 61104

(815) 708-6587

Siviq Scores

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

Liabilities / Assets

74th percentile

0.06x

Higher debt load relative to assets than 74% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

75th percentile

0.06x

Higher debt load relative to revenue than 75% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

93rd percentile

68%

Higher net margin than 93% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

93rd percentile

170%

Faster asset growth than 93% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

90th percentile

150%

Faster revenue growth than 90% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Up

$240,647

Up $151,610 (+170%) from 2020

Net Assets

Up

$227,153

Up $162,875 (+253%) from 2020

Liabilities

Down

$13,494

Down $11,265 (-45%) from 2020

Revenue

Up

$237,833

Up $142,703 (+150%) from 2020

Expenses

Up

$74,958

Up $23 (+0.0%) from 2020

Net Income

Up

$162,875

Up $142,680 (+707%) from 2020

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2013: $57,350Liabilities 2013: $4,499Net Assets 2013: $52,8512013Assets 2015: $28,563Liabilities 2015: $3,081Net Assets 2015: $25,4822015Assets 2016: $61,344Liabilities 2016: $8,801Net Assets 2016: $52,5432016Assets 2017: $63,340Liabilities 2017: $10,701Net Assets 2017: $52,6392017Assets 2018: $43,954Liabilities 2018: $11,200Net Assets 2018: $32,7542018Assets 2019: $64,382Liabilities 2019: $20,299Net Assets 2019: $44,0832019Assets 2020: $89,037Liabilities 2020: $24,759Net Assets 2020: $64,2782020Assets 2021: $240,647Liabilities 2021: $13,494Net Assets 2021: $227,1532021Assets 2022: $220,504Liabilities 2022: $9,244Net Assets 2022: $211,2602022Assets 2023: $205,366Liabilities 2023: $30,999Net Assets 2023: $174,3672023Assets 2024: $220,234Liabilities 2024: $20,035Net Assets 2024: $200,1992024Assets 2025: $243,097Liabilities 2025: $2,500Net Assets 2025: $240,5972025

Highlighted filing

2021

Assets$240,647
Liabilities$13,494
Net Assets$227,153

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2013: $123,4072013Revenue 2015: $97,688Expenses 2015: $128,582Net Income 2015: -$30,8942015Revenue 2016: $138,333Expenses 2016: $111,272Net Income 2016: $27,0612016Revenue 2017: $140,074Expenses 2017: $139,978Net Income 2017: $962017Revenue 2018: $119,658Expenses 2018: $139,543Net Income 2018: -$19,8852018Revenue 2019: $165,287Expenses 2019: $153,958Net Income 2019: $11,3292019Revenue 2020: $95,130Expenses 2020: $74,935Net Income 2020: $20,1952020Revenue 2021: $237,833Expenses 2021: $74,958Net Income 2021: $162,8752021Revenue 2022: $131,314Expenses 2022: $147,207Net Income 2022: -$15,8932022Revenue 2023: $133,814Expenses 2023: $170,707Net Income 2023: -$36,8932023Revenue 2024: $231,628Expenses 2024: $205,796Net Income 2024: $25,8322024Revenue 2025: $239,020Expenses 2025: $198,622Net Income 2025: $40,3982025

Highlighted filing

2021

Revenue$237,833
Expenses$74,958
Net Income$162,875
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Feb 16, 2022
Return Version
2020v4.0
Gross Receipts
$237,833
Mission and Program Overview

Mission

Aath is a professional society designed to benefit people who understand the role that humor and laughter play in our lives. The organization is committed to the advancement of health and well-being through the therapeutic use of humor and laughter. The organization provides evidence- based information about current research and practical applications of humor and its goal is to promote humor as a potential solution for any challenge one might face, from the everyday to the extreme.

The organization is committed to the advancement of health and well-being through the therapeutic use of humor and laughter.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$89,037$231,274▲ $142,237
Savings and Temporary Cash Investments-$9,373-
Total Assets$89,037$240,647▲ $151,610
Liabilities
Deferred Revenue$24,759$13,494▼ $11,265
Total Liabilities$24,759$13,494▼ $11,265
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$64,278$227,153▲ $162,875
Total Net Assets Fund Balance$64,278$227,153▲ $162,875
Total Liabilities and Net Assets / Fund Balance$89,037$240,647▲ $151,610
Compensation and Service Providers

Board Members and Trustees

NameTitle
Paul OsincupPresident
Jennifer KeithPresident-el
Angie RobinsonDirector
Beth UsherDirector
Debra NorwoodDirector
Gurinder BainsDirector
Katherine PuckettDirector
Mallori DesalleDirector
Nila NielsenDirector
Michele St ClairExecutive Di
Beth SlazakPast Preside
Jim-bob WilliamsSecretary
Joyce SaltmanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$170,145
Program Service Revenue
$66,504
Investment Income
$2
Other Revenue
$1,182
All Other Contributions
$126,529
Change in Net Assets
$162,875
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$74,958
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$24,847$23,873-$48,720
Conferences and Meetings$8,239--$8,239
Insurance-$2,109-$2,109
Fees for Services Legal-$1,225-$1,225
Fees for Services Accounting-$825-$825
Office Expenses$729--$729
Occupancy$480--$480
Information Technology$420--$420
Other Expenses$350$4,362-$350
Travel$158--$158
All Other Expenses$16--$16
Total Functional Expenses$42,564$32,394$0$74,958
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
Lobbying 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
Business relationship with 35% controlled entity
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Page 6, Part VI, Line 3

V2 marketing manages aath and provides the following services: operational services, executive director services, membership management, event management and on-site support, financial management, and marketing and communications. Michele st. Clair is employed through v2 marketing and is the executive director of aath. Her compensation from v2 marketing was 13,478 for 575.75 hours of work on aath during fy20.

Form 990, Page 6, Part VI, Line 6

ORGANIZED W/MEMBERS

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

Members may elect board officers

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

The annual 990 is shared with the aath treasurer and finance committee for review and then presented to the board.

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

All board members will be required to complete the "conflicts of interest" statement. The board will consider any disclosure on a case-by-case basis and will render a decision as to whether or not the situation is considered in conflict. If deemed to be so, then the member in question shall be asked to remove him or herself during the relevant discussion until action has been taken. This policy will be reviewed by the board annually and given to each new board member for signature during orientation.

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

Approved hourly rate with approval of timesheets and tasks via v2 marketing

Form 990, Page 6, Part VI, Line 19

Aath has a nonprofit profile available online via guidestar and charity navigator websites. An annual report is shared at the annual membership meeting. Complete financials are available upon request.

Filing and Contact Details

Filer

Filer Name
Association for Applied and
EIN
36-3552551
Phone
8157086587
Address
220 EAST STATE STREET FL G, ROCKFORD, IL 61104

Signing Officer

Name
Michele St Clair
Title
Executive Director
Phone
8157086587
Signed
2022-02-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michele St Clair
Formed
1987
Legal Domicile
Il
Voting Board Members
13
Independent Board Members
13
Employees
0
Volunteers
30

Preparer

Firm
Benning Group LLC
Address
6815 WEAVER RD STE 300, ROCKFORD, IL 61114-8060
Preparer
Jakob J Thompson
Phone
8153162375
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Aath is a professional society designed to benefit people who understand the role that humor and laughter play in our lives. The organization is committed to the advancement of health and well-being through the therapeutic use of humor and laughter. The organization provides evidence- based information about current research and practical applications of humor and its goal is to promote humor as a potential solution for any challenge one might face, from the everyday to the extreme.

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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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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt038929
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0AATH IS A PROFESSIONAL SOCIETY DESIGNED TO BENEFIT PEOPLE WHO UNDERSTAND THE ROLE THAT HUMOR AND LAUGHTER PLAY IN OUR LIVES. THE ORGANIZATION IS COMMITTED TO THE ADVANCEMENT OF HEALTH AND WELL-BEING THROUGH THE THERAPEUTIC USE OF HUMOR AND LAUGHTER. THE ORGANIZATION PROVIDES EVIDENCE- BASED INFORMATION ABOUT CURRENT RESEARCH AND PRACTICAL APPLICATIONS OF HUMOR AND ITS GOAL IS TO PROMOTE HUMOR AS A POTENTIAL SOLUTION FOR ANY CHALLENGE ONE MIGHT FACE, FROM THE EVERYDAY TO THE EXTREME.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1V2 MARKETING MANAGES AATH AND PROVIDES THE FOLLOWING SERVICES: OPERATIONAL SERVICES, EXECUTIVE DIRECTOR SERVICES, MEMBERSHIP MANAGEMENT, EVENT MANAGEMENT AND ON-SITE SUPPORT, FINANCIAL MANAGEMENT, AND MARKETING AND COMMUNICATIONS. MICHELE ST. CLAIR IS EMPLOYED THROUGH V2 MARKETING AND IS THE EXECUTIVE DIRECTOR OF AATH. HER COMPENSATION FROM V2 MARKETING WAS 13,478 FOR 575.75 HOURS OF WORK ON AATH DURING FY20.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ORGANIZED W/MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MEMBERS MAY ELECT BOARD OFFICERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ANNUAL 990 IS SHARED WITH THE AATH TREASURER AND FINANCE COMMITTEE FOR REVIEW AND THEN PRESENTED TO THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL BOARD MEMBERS WILL BE REQUIRED TO COMPLETE THE "CONFLICTS OF INTEREST" STATEMENT. THE BOARD WILL CONSIDER ANY DISCLOSURE ON A CASE-BY-CASE BASIS AND WILL RENDER A DECISION AS TO WHETHER OR NOT THE SITUATION IS CONSIDERED IN CONFLICT. IF DEEMED TO BE SO, THEN THE MEMBER IN QUESTION SHALL BE ASKED TO REMOVE HIM OR HERSELF DURING THE RELEVANT DISCUSSION UNTIL ACTION HAS BEEN TAKEN. THIS POLICY WILL BE REVIEWED BY THE BOARD ANNUALLY AND GIVEN TO EACH NEW BOARD MEMBER FOR SIGNATURE DURING ORIENTATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6APPROVED HOURLY RATE WITH APPROVAL OF TIMESHEETS AND TASKS VIA V2 MARKETING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7AATH HAS A NONPROFIT PROFILE AVAILABLE ONLINE VIA GUIDESTAR AND CHARITY NAVIGATOR WEBSITES. AN ANNUAL REPORT IS SHARED AT THE ANNUAL MEMBERSHIP MEETING. COMPLETE FINANCIALS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0220 EAST STATE STREET FL G
IRS990/USAddress/CityNm0ROCKFORD
IRS990/USAddress/StateAbbreviationCd0IL
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IRS990/WebsiteAddressTxt0WWW.AATH.ORG
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ReturnHeader/BuildTS02022-03-31 18:45:55Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHELE ST CLAIR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08157086587
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-02-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ASSOCIATION FOR APPLIED AND
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0THERAPEUTIC HUMOR
ReturnHeader/Filer/BusinessNameControlTxt0ASSO
ReturnHeader/Filer/EIN0363552551

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