Civic Intelligence

Academy of Accounting Historians

EIN 63-0661515 • 501(c)3 • St Louis, MO

Profile

To encourage research, publication, teaching and personal interchanges in all phases of accounting history and its interrelation with business and economic history including the environment within they developed.

8001 Natural Bridge RdSt Louis, MO 63121

www.aahhq.org

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

69th percentile

0.01x

Higher debt load relative to revenue than 69% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

96th percentile

82%

Higher net margin than 96% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

69th percentile

12%

Faster asset growth than 69% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

51st percentile

-1.0%

Faster revenue growth than 51% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets62nd percentile

Assets

Up

$435,645

Up $33,377 (+8.3%) from 2015

Liabilities

Up

$16,977

Up $395 (+2.4%) from 2015

Net Assets

Up

$418,668

Up $32,982 (+8.6%) from 2015

Operations
Liabilities / Revenue69th percentileNet Margin96th percentile

Revenue

Up

$82,965

Up $40,133 (+94%) from 2015

Expenses

Down

$49,983

Down $1,924 (-3.7%) from 2015

Net Income

Up

$32,982

Up $42,057 (+463%) from 2015

Trend Graphs

Balance Sheet Trend

Asset Growth69th percentile

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

$600K$400K$200K$0Assets 2010: $321,293Liabilities 2010: $8,024Net Assets 2010: $313,2692010Assets 2011: $388,393Liabilities 2011: $13,165Net Assets 2011: $375,2282011Assets 2012: $403,979Liabilities 2012: $18,274Net Assets 2012: $385,7052012Assets 2013: $418,911Liabilities 2013: $26,331Net Assets 2013: $392,5802013Assets 2014: $419,484Liabilities 2014: $24,723Net Assets 2014: $394,7612014Assets 2015: $402,268Liabilities 2015: $16,582Net Assets 2015: $385,6862015Assets 2016: $435,645Liabilities 2016: $16,977Net Assets 2016: $418,6682016

Highlighted filing

2016

Assets$435,645
Liabilities$16,977
Net Assets$418,668
Open 2016 Filing

Operations Trend

Revenue Growth51st percentile

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

$150K$100K$50K$0-$50KExpenses 2010: $41,2482010Revenue 2011: $113,860Expenses 2011: $51,901Net Income 2011: $61,9592011Expenses 2012: $47,4492012Revenue 2013: $52,131Expenses 2013: $45,256Net Income 2013: $6,8752013Revenue 2014: $46,824Expenses 2014: $44,643Net Income 2014: $2,1812014Revenue 2015: $42,832Expenses 2015: $51,907Net Income 2015: -$9,0752015Revenue 2016: $82,965Expenses 2016: $49,983Net Income 2016: $32,9822016

Highlighted filing

2016

Revenue$82,965
Expenses$49,983
Net Income$32,982
Open 2016 Filing

Filings

Most recent year

2016 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$435,645
Liabilities
$16,977
Net assets
$418,668
Revenue
$82,965
Expenses
$49,983
Net income
$32,982
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.36$0.17$4.19$0.83$0.50$0.33
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.02$0.17$3.86$0.43$0.52$0.09
2014Detailed filing. Detailed filing data is available for this year.$4.19$0.25$3.95$0.47$0.45$0.02
2013Detailed filing. Detailed filing data is available for this year.$4.19$0.26$3.93$0.52$0.45$0.07
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.04$0.18$3.86$0.47
2011Summary only. Only limited summary data is available for this year.$3.88$0.13$3.75$1.14$0.52$0.62
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.21$0.08$3.13$0.41
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
May 30, 2017
Return Version
2016v3.0
Gross Receipts
$82,965
Mission and Program Overview

Mission

To encourage research, publication, teaching and personal interchanges in all phases of accounting history and its interrelation with business and economic history including the environment within they developed.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$385,096$419,018▲ $33,922
Cash and Non-Interest-Bearing Accounts$10,527$16,627▲ $6,100
Accounts Receivable$3,750--
Prepaid Expenses and Deferred Charges$2,895--
Total Assets$402,268$435,645▲ $33,377
Liabilities
Accounts Payable and Accrued Expenses$9,777$9,302▼ $475
Deferred Revenue$6,805$7,675▲ $870
Total Liabilities$16,582$16,977▲ $395
Net Assets / Fund Balance
Temporarily Rstr Net Assets$266,799$299,851▲ $33,052
Unrestricted Net Assets$118,887$118,817▼ $70
Total Net Assets Fund Balance$385,686$418,668▲ $32,982
Total Liabilities and Net Assets / Fund Balance$402,268$435,645▲ $33,377
Compensation and Service Providers
Top Officer Pay81st percentile

Board Members and Trustees

NameTitle
Robert ColsonPresident
Jennifer Reynolds-moehrlePresident-el
Stephanie Moussalli-kurtzSecretary
Yvette LazdowskiTreasurer
Gary SpraakmanVice Preside
Stephen FafatasVice-preside
Revenue and Support

Revenue Composition

Contributions and Grants
$71,160
Program Service Revenue
$11,383
Investment Income
$422
Other Revenue
$0
All Other Contributions
$43,000
Change in Net Assets
$32,982

Audited Revenue Reconciliation

Revenue per Audited Statements
$82,965
Total Revenue per Audited Statements
$82,965
Total Revenue per Form 990
$82,965
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$41,583
Salaries, Compensation, and Employee Benefits$8,400
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Office Expenses$17,899$438-$18,337
Other Salaries and Wages-$8,400-$8,400
Conferences and Meetings$4,500$1,570-$6,070
Travel$3,053--$3,053
Fees for Services Accounting-$2,425-$2,425
Information Technology-$1,440-$1,440
Other Expenses$7,182$490-$490
Fees for Services Legal-$390-$390
Total Functional Expenses$32,634$17,349$0$49,983

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$49,983
Total Expenses per Audited Statements$49,983
Total Expenses per Form 990$49,983
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
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
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
No
Management duties delegated
No

Governance Explanations

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

“The organization's treasurer reviews the form 990 prior to its filing. Any questions arising from this review are brought before the other officers and resolved prior to the filing of the return.”

Form 990, Page 6, Part VI, Line 19

“Copies of the organization's bylaws and operating policies are available on the organization's website.”

Filing and Contact Details

Filer

Filer Name
Academy of Accounting Historians
EIN
63-0661515
Phone
3145166764
Address
8001 NATURAL BRIDGE RD, ST LOUIS, MO 63121

Signing Officer

Name
Jennifer Reynolds-moehrle
Title
President-elect
Phone
3145166764
Signed
2017-05-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jennifer Reynolds-moehrle
Formed
1974
Legal Domicile
Al
Voting Board Members
6
Independent Board Members
6
Employees
0

Preparer

Firm
Watkins Ward and Stafford Pllc
Address
PO BOX 1345, STARKVILLE, MS 39760
Preparer
Perry C Rackley Jr CPA
Phone
6623239071
Raw XML Appendix349 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S TREASURER REVIEWS THE FORM 990 PRIOR TO ITS FILING. ANY QUESTIONS ARISING FROM THIS REVIEW ARE BROUGHT BEFORE THE OTHER OFFICERS AND RESOLVED PRIOR TO THE FILING OF THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1COPIES OF THE ORGANIZATION'S BYLAWS AND OPERATING POLICIES ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE.
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IRS990/USAddress/AddressLine1Txt0UNIVERSITY OF MISSOURI - ST LOUIS
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ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JENNIFER REYNOLDS-MOEHRLE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT-ELECT
ReturnHeader/BusinessOfficerGrp/PhoneNum03145166764
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-05-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ACADEMY OF ACCOUNTING HISTORIANS
ReturnHeader/Filer/BusinessNameControlTxt0ACAD
ReturnHeader/Filer/EIN0630661515
ReturnHeader/Filer/PhoneNum03145166764
ReturnHeader/Filer/USAddress/AddressLine1Txt08001 NATURAL BRIDGE RD
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0640394922
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WATKINS WARD AND STAFFORD PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 1345
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0STARKVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd039760
ReturnHeader/PreparerPersonGrp/PhoneNum06623239071
ReturnHeader/PreparerPersonGrp/PreparationDt02017-05-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PERRY C RACKLEY JR CPA
ReturnHeader/ReturnTs02017-06-01T09:31:01-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

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