Civic Intelligence

Cincinnati Observatory Foundation

990 • Fiscal year 2023 • EIN 85-1009031

Jan 01, 2023 to Dec 31, 2023 • Filed on May 10, 2024

Organization ProfileWWW.CINCINNATIOBSERVATORY.ORG
3489 Observatory PlCincinnati, OH 45208

(513) 321-5186

Siviq Scores

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

Liabilities / Assets

17th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

17th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

2nd percentile

-211%

Higher net margin than 2% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

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

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

30th percentile

-1.7%

Faster asset growth than 30% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

77th percentile

34%

Faster revenue growth than 77% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets17th percentile

Assets

Down

$1,550,997

Down $26,720 (-1.7%) from 2022

Net Assets

Down

$1,550,997

Down $26,720 (-1.7%) from 2022

Liabilities

Flat

$0

Flat from 2022

Revenue And Expenses
Liabilities / Revenue17th percentileNet Margin2nd percentile

Revenue

Up

$63,435

Up $16,183 (+34%) from 2022

Expenses

Up

$197,376

Up $40,967 (+26%) from 2022

Net Income

Down

-$133,941

Down $24,784 (-23%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth30th percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2020: $0Liabilities 2020: $0Net Assets 2020: $02020Assets 2021: $1,872,336Liabilities 2021: $0Net Assets 2021: $1,872,3362021Assets 2022: $1,577,717Liabilities 2022: $0Net Assets 2022: $1,577,7172022Assets 2023: $1,550,997Liabilities 2023: $0Net Assets 2023: $1,550,9972023Assets 2024: $1,476,180Liabilities 2024: $0Net Assets 2024: $1,476,1802024

Highlighted filing

2023

Assets$1,550,997
Liabilities$0
Net Assets$1,550,997
Open 2023 Filing

Operations Trend

Revenue Growth77th percentile

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

$2.0M$1.0M$0-$1.0MRevenue 2020: $0Expenses 2020: $0Net Income 2020: $02020Revenue 2021: $1,881,657Expenses 2021: $60,000Net Income 2021: $1,821,6572021Revenue 2022: $47,252Expenses 2022: $156,409Net Income 2022: -$109,1572022Revenue 2023: $63,435Expenses 2023: $197,376Net Income 2023: -$133,9412023Revenue 2024: $74,375Expenses 2024: $189,761Net Income 2024: -$115,3862024

Highlighted filing

2023

Revenue$63,435
Expenses$197,376
Net Income-$133,941
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
May 10, 2024
Return Version
2023v5.0
Gross Receipts
$127,763
Mission and Program Overview

Mission

To raise funds for and to support the programs and activities of the cincinnati observatory center.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,295,752$1,358,514▲ $62,762
Savings and Temporary Cash Investments$281,965$192,483▼ $89,482
Total Assets$1,577,717$1,550,997▼ $26,720
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,577,717$1,550,997▼ $26,720
Total Net Assets Fund Balance$1,577,717$1,550,997▼ $26,720
Total Liabilities and Net Assets / Fund Balance$1,577,717$1,550,997▼ $26,720

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$717,432-▲ $113,179-$797,611
2022$856,172-▼ $105,740-$717,432
2021-$856,172--$856,172
Compensation and Service Providers
Top Officer Pay39th percentile

Board Members and Trustees

NameTitle
Megan OkunPresident and Director
Alicia CulmanDirector
Anna CouttsDirector
John PinneyDirector
Elizabeth KnollmanFormer Director
Wes ErnstFormer Treasurer and Director
Joanne PedersenSecretary and Director
Emily WallaceTreasurer and Director
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$63,435
Other Revenue
$0
Change in Net Assets
$-133,941
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$189,605
Other Expenses$7,771
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$189,605--$189,605
Fees for Service Investment Mgmnt Fees$7,771--$7,771
Total Functional Expenses$197,376$0$0$197,376
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Cincinnati Observatory CenterCincinnati, OH501(c)(3)Historic Preservation of Cincinnati Observatory and Stem Education in the Field of Astronomy.$189,605
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
Audit committee
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“This return was prepared by the cpa firm and is reviewed by the board of directors prior to the filing.”

Form 990, Part VI, Section B, Line 12C

“The conflict of interest policy is reviewed at each annual board meeting, at key committee meetings and when a new director joins the board of directors.”

Form 990, Part VI, Section C, Line 18

“Our form 990 is available on guidestar,org, governing documents are avilable at the ohio secretary of state's website, and all these documents are available upon request.”

Form 990, Part VI, Section C, Line 19

“Our form 990 is available on guidestar,org, governing documents are avilable at the ohio secretary of state's website, and all these documents are available upon request.”

Filing and Contact Details

Filer

Filer Name
Cincinnati Observatory Foundation
EIN
85-1009031
Phone
5133215186
Address
3489 OBSERVATORY PL, CINCINNATI, OH 45208

Signing Officer

Name
Megan Okun
Title
President
Phone
5133215186
Signed
2024-05-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Megan Okun
Formed
2020
Legal Domicile
Oh
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
7

Preparer

Firm
Flynn & Company Inc
Address
7800 E KEMPER ROAD, CINCINNATI, OH 45249-1614
Preparer
Amy Kucewicz CPA
Phone
5135309200
Supplemental Narrative

Financial Statement Notes

PART V, LINE 4:

“Long-term, on-going source of income to cover costs associated with general operating support.”

PART X, LINE 2:

“The provisions of the asc standard, accounting for uncertainty in income taxes, clarifies the accounting for the recognition and measurement of uncertainties in income taxes for all entities, including not-for-profit organizations. The organization accounts for uncertain tax positions in accordance with the asc topic, accounting for contingencies, under which liabilities for uncertain tax positions are recognized in the financial statements when it becomes probable a liability has been incurred and the amount can be reasonably estimated.”

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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/ExplanationTxt1THE PROVISIONS OF THE ASC STANDARD, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, CLARIFIES THE ACCOUNTING FOR THE RECOGNITION AND MEASUREMENT OF UNCERTAINTIES IN INCOME TAXES FOR ALL ENTITIES, INCLUDING NOT-FOR-PROFIT ORGANIZATIONS. THE ORGANIZATION ACCOUNTS FOR UNCERTAIN TAX POSITIONS IN ACCORDANCE WITH THE ASC TOPIC, ACCOUNTING FOR CONTINGENCIES, UNDER WHICH LIABILITIES FOR UNCERTAIN TAX POSITIONS ARE RECOGNIZED IN THE FINANCIAL STATEMENTS WHEN IT BECOMES PROBABLE A LIABILITY HAS BEEN INCURRED AND THE AMOUNT CAN BE REASONABLY ESTIMATED.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THIS RETURN WAS PREPARED BY THE CPA FIRM AND IS REVIEWED BY THE BOARD OF DIRECTORS PRIOR TO THE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE CONFLICT OF INTEREST POLICY IS REVIEWED AT EACH ANNUAL BOARD MEETING, AT KEY COMMITTEE MEETINGS AND WHEN A NEW DIRECTOR JOINS THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2OUR FORM 990 IS AVAILABLE ON GUIDESTAR,ORG, GOVERNING DOCUMENTS ARE AVILABLE AT THE OHIO SECRETARY OF STATE'S WEBSITE, AND ALL THESE DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3OUR FORM 990 IS AVAILABLE ON GUIDESTAR,ORG, GOVERNING DOCUMENTS ARE AVILABLE AT THE OHIO SECRETARY OF STATE'S WEBSITE, AND ALL THESE DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
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IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd01
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0THE CINCINNATI OBSERVATORY CENTER SHALL MAINTAIN THE INTEGRITY AND HERITAGE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 7
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IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
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IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0CINCINNATI OBSERVATORY CENTER
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IRS990/SignificantNewProgramSrvcInd00
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IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalAssetsGrp/BOYAmt01577717
IRS990/TotalAssetsGrp/EOYAmt01550997
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
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IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt063435
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IRS990/WhistleblowerPolicyInd00
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ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MEGAN OKUN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05133215186
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-05-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CINCINNATI OBSERVATORY FOUNDATION
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ReturnHeader/Filer/PhoneNum05133215186
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ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0311451941
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0FLYNN & COMPANY INC
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CINCINNATI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0452491614
ReturnHeader/PreparerPersonGrp/PhoneNum05135309200
ReturnHeader/PreparerPersonGrp/PreparationDt02024-05-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0AMY KUCEWICZ CPA
ReturnHeader/ReturnTs02024-05-28T06:42:37-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0MEGAN
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0OKUN
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,550,997
Liabilities
$0
Net assets
$1,550,997
Revenue
$63,435
Expenses
$197,376
Net income
-$133,941
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.48$0.00$1.48$0.07$0.19$0.12
2023Detailed filing. Detailed filing data is available for this year.$1.55$0.00$1.55$0.06$0.20$0.13
2022Detailed filing. Detailed filing data is available for this year.$1.58$0.00$1.58$0.05$0.16$0.11
2021Detailed filing. Detailed filing data is available for this year.$1.87$0.00$1.87$1.88$0.06$1.82
2020Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.00$0.00$0.00