Civic Intelligence

Organization of American Historians

EIN 47-0426520 • 501(c)3 • Bloomington, IN

Profile

The Organization of American Historians promotes excellence in the scholarship, teaching, and presentation of American history, and encourages wide discussion of historical questions and equitable treatment of all practitioners of history.

112 North Bryan AvenueBloomington, IN 47408

www.oah.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

68th percentile

0.21x

Higher debt load relative to assets than 68% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

75th percentile

0.34x

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

27th percentile

-6.0%

Higher net margin than 27% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

82nd percentile

$150,077

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 6.3% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

30th percentile

-2.6%

Faster asset growth than 30% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

24th percentile

-8.6%

Faster revenue growth than 24% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$3,715,525

Down $100,150 (-2.6%) from 2023

Liabilities

Down

$798,544

Down $70,311 (-8.1%) from 2023

Net Assets

Down

$2,916,981

Down $29,839 (-1.0%) from 2023

Revenue

Down

$2,379,214

Down $224,555 (-8.6%) from 2023

Expenses

Down

$2,521,902

Down $163,220 (-6.1%) from 2023

Net Income

Down

-$142,688

Down $61,335 (-75%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$6.0M$4.0M$2.0M$0Assets 2010: $2,819,263Liabilities 2010: $1,578,227Net Assets 2010: $1,241,0362010Assets 2011: $2,489,575Liabilities 2011: $1,113,772Net Assets 2011: $1,375,8032011Assets 2012: $2,218,760Liabilities 2012: $718,159Net Assets 2012: $1,500,6012012Assets 2013: $2,205,624Liabilities 2013: $659,962Net Assets 2013: $1,545,6622013Assets 2014: $2,417,830Liabilities 2014: $667,683Net Assets 2014: $1,750,1472014Assets 2015: $2,365,577Liabilities 2015: $686,410Net Assets 2015: $1,679,1672015Assets 2016: $2,463,885Liabilities 2016: $891,990Net Assets 2016: $1,571,8952016Assets 2017: $2,697,099Liabilities 2017: $748,849Net Assets 2017: $1,948,2502017Assets 2018: $3,051,786Liabilities 2018: $744,916Net Assets 2018: $2,306,8702018Assets 2019: $2,870,916Liabilities 2019: $753,182Net Assets 2019: $2,117,7342019Assets 2020: $3,133,727Liabilities 2020: $1,123,380Net Assets 2020: $2,010,3472020Assets 2021: $4,203,949Liabilities 2021: $1,320,874Net Assets 2021: $2,883,0752021Assets 2022: $4,244,200Liabilities 2022: $1,003,588Net Assets 2022: $3,240,6122022Assets 2023: $3,815,675Liabilities 2023: $868,855Net Assets 2023: $2,946,8202023Assets 2024: $3,715,525Liabilities 2024: $798,544Net Assets 2024: $2,916,9812024

Highlighted filing

2024

Assets$3,715,525
Liabilities$798,544
Net Assets$2,916,981

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $2,657,7682010Revenue 2011: $2,666,534Expenses 2011: $2,718,990Net Income 2011: -$52,4562011Expenses 2012: $2,706,4942012Expenses 2013: $2,622,5982013Revenue 2014: $2,807,184Expenses 2014: $2,690,410Net Income 2014: $116,7742014Revenue 2015: $2,816,676Expenses 2015: $2,879,759Net Income 2015: -$63,0832015Revenue 2016: $2,892,988Expenses 2016: $2,824,012Net Income 2016: $68,9762016Revenue 2017: $3,199,055Expenses 2017: $2,911,246Net Income 2017: $287,8092017Revenue 2018: $3,181,165Expenses 2018: $2,898,551Net Income 2018: $282,6142018Revenue 2019: $3,003,101Expenses 2019: $3,136,957Net Income 2019: -$133,8562019Revenue 2020: $3,036,397Expenses 2020: $3,028,557Net Income 2020: $7,8402020Revenue 2021: $3,566,277Expenses 2021: $3,123,259Net Income 2021: $443,0182021Revenue 2022: $2,914,810Expenses 2022: $2,712,220Net Income 2022: $202,5902022Revenue 2023: $2,603,769Expenses 2023: $2,685,122Net Income 2023: -$81,3532023Revenue 2024: $2,379,214Expenses 2024: $2,521,902Net Income 2024: -$142,6882024

Highlighted filing

2024

Revenue$2,379,214
Expenses$2,521,902
Net Income-$142,688

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.72$0.80$2.92$2.38$2.52$0.14
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.82$0.87$2.95$2.60$2.69$0.08
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.24$1.00$3.24$2.91$2.71$0.20
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.20$1.32$2.88$3.57$3.12$0.44
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.13$1.12$2.01$3.04$3.03$0.01
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.87$0.75$2.12$3.00$3.14$0.13
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.05$0.74$2.31$3.18$2.90$0.28
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.70$0.75$1.95$3.20$2.91$0.29
2016Detailed filing. Detailed filing data is available for this year.$2.46$0.89$1.57$2.89$2.82$0.07
2015Detailed filing. Detailed filing data is available for this year.$2.37$0.69$1.68$2.82$2.88$0.06
2014Detailed filing. Detailed filing data is available for this year.$2.42$0.67$1.75$2.81$2.69$0.12
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.21$0.66$1.55$2.62
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.22$0.72$1.50$2.71
2011Summary only. Only limited summary data is available for this year.$2.49$1.11$1.38$2.67$2.72$0.05
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.82$1.58$1.24$2.66
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2016 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Jan 4, 2017
Return Version
2015v3.0
Gross Receipts
$2,892,988
Mission and Program Overview

Mission

The Organization of American Historians promotes excellence in the scholarship, teaching, and presentation of American history, and encourages wide discussion of historical questions and equitable treatment of all practitioners of history.

The Organization promotes excellence in the scholarship, teaching, and presentation of American history, and encourages wide discussion of historical questions and equitable treatment of all practitioners.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$1,840,368$1,697,187▼ $143,181
Land, Buildings, and Equipment, Net$284,943$297,876▲ $12,933
Savings and Temporary Cash Investments$103,004$253,072▲ $150,068
Accounts Receivable$48,242$82,763▲ $34,521
Prepaid Expenses and Deferred Charges$-5,124$56,600▲ $61,724
Cash and Non-Interest-Bearing Accounts$39,943$33,835▼ $6,108
Intangible Assets$21,770$21,770→ $0
Pledges and Grants Receivable$32,431$20,782▼ $11,649
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Program Related$0--
Total Assets$2,365,577$2,463,885▲ $98,308
Other Assets Total$0$0→ $0
Liabilities
Deferred Revenue$519,849$614,175▲ $94,326
Accounts Payable and Accrued Expenses$166,561$277,815▲ $111,254
Other Liabilities$0$0→ $0
Total Liabilities$686,410$891,990▲ $205,580
Net Assets / Fund Balance
Unrestricted Net Assets$824,437$707,563▼ $116,874
Temporarily Rstr Net Assets$543,149$552,299▲ $9,150
Permanently Rstr Net Assets$311,581$312,033▲ $452
Total Net Assets Fund Balance$1,679,167$1,571,895▼ $107,272
Total Liabilities and Net Assets / Fund Balance$2,365,577$2,463,885▲ $98,308

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$285,883$56,453$342,336
Equipment$11,993$78,514$90,507
Other Securities$1,697,187--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2015$741,837$62,503▼ $25,181-$745,857
2014$704,445$48,471▲ $21,321-$741,837
2013$597,623$88,105▲ $42,539-$704,445
2012$509,802$62,382▲ $48,555-$597,623
2011$487,143$53,440▼ $12,781-$509,802
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
-Executive DirectorFT$149,439$26,691$176,130

Board Members and Trustees

NameTitle
-Past President
-President
-President Elect
-Vice President
-Board Member
-Board Member (Partial Year, exp 4/15/16)
-Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$420,433
Program Service Revenue
$2,237,139
Investment Income
$86,690
Other Revenue
$148,726
All Other Contributions
$420,433
Change in Net Assets
$68,976

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,892,988
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$359,757
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$3,252,745
Total Revenue per Form 990
$2,892,988
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,539,125
Salaries, Compensation, and Employee Benefits$1,220,730
Grants and Similar Amounts Paid$64,157
Total Fundraising Expense$40,540
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$706,715$78,574$0$785,289
Other Salaries and Wages$681,974$38,241$20,567$740,782
Conferences and Meetings$207,624$2,872-$210,496
Current Officers, Directors, Trustees, and Key Employees$109,536$55,638$8,693$173,867
All Other Expenses$131,990$39,333$0$171,323
Other Employee Benefits$131,218$28,875$4,868$164,961
Travel$110,915$4,422-$115,337
Office Expenses$86,568$11,247$715$98,530
Pension Plan Contributions$76,322$7,528$3,120$86,970
Payroll Taxes$46,168$6,031$1,951$54,150
Depreciation Depletion$24,471$17,361$626$42,458
Foreign Grants$38,657--$38,657
Fees for Services Accounting$6,183$23,190-$29,373
Advertising$25,902$2,786-$28,688
Grants to Domestic Individuals$25,500--$25,500
Information Technology$5,440$10,607-$16,047
Insurance$9,893$3,018-$12,911
Other Expenses$118$1,078-$1,196
Fees for Services Legal-$1,042-$1,042
Total Functional Expenses$2,451,629$331,843$40,540$2,824,012

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,360,017
Expenses per Audited Statements$2,824,012
Total Expenses per Form 990$2,824,012
Expenses Not Reported on Form 990$536,005
Expenses Not Reported on Financial Statements$0
Other Expense Adjustments$0
International Activity

International Summary

Offices
0
Employees
0
Spending
$38,657

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
East Asia and the PacificProgram ServicesScholar Exchange Program00$38,657
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
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, Part VI, Line 15B Compensation of other officers

There are no other officers of the organization who receive compensation. This question has been answered "no" in accordance with the Form 990 instructions.

Form 990, Part VI, Line 6 Classes of members or stockholders

Membership in the organization is open to anyone interested in American History. There is one class of members, divided into the following categories of membership: regular, emeritus, dual, life, and student.

Form 990, Part VI, Line 7A Members or stockholders electing members of governing body

Members are eligible to participate in all affairs of the organization, including the election of nine positions to the board of directors. The members also approve any changes to the organization's constitution and governing documents.

Form 990, Part VI, Line 7B Decisions requiring approval by members or stockholders

Members are eligible to participate in all affairs of the organization, including the election of nine positions to the board of directors. The members also approve any changes to the organization's constitution and governing documents.

Form 990, Part VI, Line 11B Review of form 990 by governing body

The Form 990 is reviewed in detail by the Executive Director. Then the Form 990 is reviewed by the Finance Committee. After any questions/issues are addressed, the Final Form 990 is approved by the Finance Committee and sent electronically to every member of the governing body before it is filed with the Internal Revenue Service.

Form 990, Part VI, Line 12C Conflict of interest policy

The conflict of interest policy is completed and submitted electronically annually by officers and board members. The Executive Director reviews all submitted conflict of interest policies for any actual or potential conflicts of interest. If any conflicts are disclosed, the Executive Director will report those conflicts to the board chair, who ensures the individual with the conflict abstains from voting on related matters.

Form 990, Part VI, Line 15A Process to establish compensation of top management official

The compensation of the executive director is reviewed and approved annually by the executive committee of the board of directors. The committee uses comparability data to ensure compensation is reasonable. The deliberations and discussions of the committee are documented in the minutes. The Executive Director underwent an annual review by the Board and by Indiana University in April 2016. The next annual review is scheduled for June 2020.

Form 990, Part VI, Line 19 Required documents available to the public

The organization's financial statements, The conflict of interest policy and governing documents are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Organization of American Historians
EIN
47-0426520
Phone
8128557311
Address
112 NORTH BRYAN AVENUE, BLOOMINGTON, IN 47408

Signing Officer

Name
Katherine Finley
Title
Executive Director
Signed
2017-01-04
Discuss with paid preparer
Yes

Organization Details

Formed
1907
Legal Domicile
Ne
Voting Board Members
15
Independent Board Members
15
Employees
25
Volunteers
320

Preparer

Firm
Crowe Horwath Llp
Address
10 West Market Street, Suite 2000, Indianapolis, IN 46204-2975
Preparer
Emilie Knieriem
Phone
3176321100
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D Description of other program services

(Expenses $ 124,877 including grants of $)(Revenue $ 70,406) OTHER PUBLICATIONS-DURING THE FISCAL YEAR ENDED JUNE 30, 2016, THE ORGANIZATION OF AMERICAN HISTORIANS (OAH) PUBLISHED FOUR ISSUES OF A MAGAZINE, THE AMERICAN HISTORIAN. THIS PUBLICATION IS PRODUCED ON A QUARTERLY BASIS. THIS PUBLICATION IS CONSIDERED A MEMBERSHIP BENEFIT. APPROXIMATELY 8,500 COPIES OF THE AMERICAN HISTORIAN WERE PRINTED EACH QUARTER.

Form 990, Part IX, Line 11G Other Fees

other professional fees - Total Expense: 785289, Program Service Expense: 706715, Management and General Expenses: 78574, Fundraising Expenses: ;

Form 990, Part XI, Line 9 Other changes in net assets or fund balances

bad debt expense on uncollectible pledges - -105;

Financial Statement Notes

Schedule D, Part V, Line 4 Intended uses of endowment funds

The organization's investment and spending policies for endowment assets attempt to preserve the real (i.e. after-inflation) purchasing power of the endowment and to provide a relatively predictable, stable, and in real terms, constant stream of current income for annual award needs. The organization's board approves amounts awarded from the prize fund endowment on an annual basis, with the understanding that endowment spending should approximate 5% of the beginning of the year endowment value.

Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote

The Organization is exempt from federal and state income taxes under Section 501(c)(3) of the U.S. Internal Revenue Code and corresponding state tax law. Accordingly, no provision has been made for federal or state income taxes. Additionally, the Organization has not been determined to be a private foundation under 509(a) of the U.S. Internal Revenue Code. However, the Organization may be subject to federal income tax on any unrelated business income. Current accounting standards require the Organization to disclose the amount of potential benefit or obligation to be realized as a result of an examination performed by a taxing authority. For the years ended June 30, 2016 and 2015, management has determined that the Organization does not have any tax positions that result in any uncertainties regarding the possible impact on the Organization's financial statements. The Organization does not expect the total amount of unrecognized tax benefits to significantly change in the next 12 months. The Organization recognizes interest and/or penalties related to income tax matters in income tax expense. The Organization did not have any amounts accrued for interest and penalties at June 30, 2016 and 2015.

Schedule D, Part XII, Line 2(D) Other expenses in audited financial statements not in form 990

bad debt expense on uncollectible pledges - 105

Raw XML AppendixShowing 400 of 768 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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