Civic Intelligence

American Assoc of Bovine Practitioners

EIN 91-6063428 • 501(c)3 • Ashland, OH

Profile

To promote the interest, improve the public stature, and increase the knowledge of veterinarians in the field of dairy and beef cattle practice; to elevate the standards of bovine practice; to attract attention to the relationship between bovine practice and the public interest; to promote understanding and goodwill among its members; to cooperate with veterinary and agricultural organizations and regulatory agencies.

1130 East Main Street Suite 302Ashland, OH 44805

www.aabp.org

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2019

Liabilities / Revenue

62nd percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

97th percentile

93%

Higher net margin than 97% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

99th percentile

$135,000

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 45.2% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

10th percentile

-100%

Faster asset growth than 10% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

9th percentile

-84%

Faster revenue growth than 9% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Down

$0

Down $1,059,274 (-100%) from 2018

Liabilities

Down

$0

Down $336,628 (-100%) from 2018

Net Assets

Down

$0

Down $722,646 (-100%) from 2018

Revenue

Down

$298,714

Down $1,552,591 (-84%) from 2018

Expenses

Down

$19,763

Down $2,431,643 (-99%) from 2018

Net Income

Up

$278,951

Up $879,052 (+146%) from 2018

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $2,063,051Liabilities 2010: $278,858Net Assets 2010: $1,784,1932010Assets 2011: $2,091,062Liabilities 2011: $274,283Net Assets 2011: $1,816,7792011Assets 2012: $2,140,541Liabilities 2012: $266,468Net Assets 2012: $1,874,0732012Assets 2013: $2,406,809Liabilities 2013: $324,955Net Assets 2013: $2,081,8542013Assets 2014: $2,465,831Liabilities 2014: $352,795Net Assets 2014: $2,113,0362014Assets 2015: $2,414,639Liabilities 2015: $332,316Net Assets 2015: $2,082,3232015Assets 2016: $2,393,883Liabilities 2016: $332,555Net Assets 2016: $2,061,3282016Assets 2017: $2,685,155Liabilities 2017: $405,125Net Assets 2017: $2,280,0302017Assets 2018: $1,059,274Liabilities 2018: $336,628Net Assets 2018: $722,6462018Assets 2019: $0Liabilities 2019: $0Net Assets 2019: $02019

Highlighted filing

2019

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,512,0142010Expenses 2011: $1,725,6322011Revenue 2012: $1,831,179Expenses 2012: $1,847,556Net Income 2012: -$16,3772012Revenue 2013: $2,096,779Expenses 2013: $2,006,200Net Income 2013: $90,5792013Revenue 2014: $1,896,777Expenses 2014: $1,906,767Net Income 2014: -$9,9902014Revenue 2015: $2,052,458Expenses 2015: $2,039,386Net Income 2015: $13,0722015Revenue 2016: $2,071,373Expenses 2016: $2,154,305Net Income 2016: -$82,9322016Revenue 2017: $2,291,906Expenses 2017: $2,202,985Net Income 2017: $88,9212017Revenue 2018: $1,851,305Expenses 2018: $2,451,406Net Income 2018: -$600,1012018Revenue 2019: $298,714Expenses 2019: $19,763Net Income 2019: $278,9512019

Highlighted filing

2019

Revenue$298,714
Expenses$19,763
Net Income$278,951

Filings

Latest Detailed Filing

The latest 2019 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2018 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 5, 2019
Return Version
2018v3.1
Gross Receipts
$1,855,008
Mission and Program Overview

Mission

To promote the interest, improve the public stature, and increase the knowledge of veterinarians in the field of dairy and beef cattle practice; to elevate the standards of bovine practice; to attract attention to the relationship between bovine practice and the public interest; to promote understanding and goodwill among its members; to cooperate with veterinary and agricultural organizations and regulatory agencies.

To endeavor to do all things necessary to promote the interest, to improve the public stature and increase the knowledge of veterinarians in the field of dairy and beef cattle practice; to elevate the standards of bovine practice; to attract attention to the relationship between bovine practice and the public interest; to promote understanding and goodwill among its members; to cooperate with veterinary and agricultural organizations and regulatory agencies.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,526,957$1,018,336▼ $1,508,621
Cash and Non-Interest-Bearing Accounts$25,040$19,075▼ $5,965
Accounts Receivable$107,512$10,000▼ $97,512
Land, Buildings, and Equipment, Net$8,515$7,923▼ $592
Savings and Temporary Cash Investments$6,513--
Prepaid Expenses and Deferred Charges$10,618$3,940▼ $6,678
Total Assets$2,685,155$1,059,274▼ $1,625,881
Liabilities
Deferred Revenue$376,105$301,400▼ $74,705
Accounts Payable and Accrued Expenses$29,020$35,228▲ $6,208
Total Liabilities$405,125$336,628▼ $68,497
Net Assets / Fund Balance
Temporarily Rstr Net Assets$647,023$668,316▲ $21,293
Unrestricted Net Assets$1,633,007$54,330▼ $1,578,677
Total Net Assets Fund Balance$2,280,030$722,646▼ $1,557,384
Total Liabilities and Net Assets / Fund Balance$2,685,155$1,059,274▼ $1,625,881

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$7,923$18,395$26,318

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2018$2,526,957$378,309▲ $42,604$1,694,319$1,018,336
2017$2,239,479$161,593▲ $190,626-$2,526,957
2016$2,147,267$115,020▲ $138,133-$2,239,479
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
K Fred Gingrich Ii DvmExecutive DiFT$131,744$33,580$165,324
K Fred Gingrich Ii DvmExecutive Director-$131,744$33,580$165,324

Board Members and Trustees

NameTitle
Glenn Rogers DvmPresident
Calvin Booker DvmPresident El
Liz Brock DvmDistrict 1 D
Gerry Koenig DvmDistrict 10
Dale Moore DvmDistrict 11
Wayne Shewfelt DvmDistrict 12
Eric Behlke DvmDistrict 13
Randall Hinshaw DvmDistrict 2 D
Lee Jones DvmDistrict 3 D
Mark Hardesty DvmDistrict 4 D
Wil Schuler DvmDistrict 5 D
Vickie Cooper DvmDistrict 6 D
Carl Meyer Jr DvmDistrict 7 D
Arn Anderson DvmDistrict 8 D
Jeff Ondrak DvmDistrict 9 D
Christine Navarre DvmParliamentar
Mike Apley DvmPast Preside
Bryan Halteman DvmTreasurer
Carie Telgen DvmVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$852,355
Program Service Revenue
$912,258
Investment Income
$42,965
Other Revenue
$43,727
All Other Contributions
$152,720
Change in Net Assets
$-600,101
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,889,448
Salaries, Compensation, and Employee Benefits$376,088
Grants and Similar Amounts Paid$185,870
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$366,710--$366,710
Other Salaries and Wages$244,744$43,190-$287,934
Office Expenses$213,727$51,334-$265,061
Grants to Domestic Individuals$173,500--$173,500
Conferences and Meetings$39,052$102,198-$141,250
Other Expenses$117,288--$117,288
Fees for Services Legal-$63,154-$63,154
Travel$42,048$7,420-$49,468
Other Employee Benefits$25,327$4,470-$29,797
Pension Plan Contributions$25,173$4,442-$29,615
Payroll Taxes$24,431$4,311-$28,742
Occupancy-$25,517-$25,517
Insurance$4,368$14,788-$19,156
Grants to Domestic Orgs$12,370--$12,370
Depreciation Depletion-$2,066-$2,066
Total Functional Expenses$2,128,516$322,890$0$2,451,406
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
American Assoc of Bovine FoundationAshland, OH501c3-$12,370
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$47,430
Fundraising Direct Expenses$3,703
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Scholarship Auc$41,725$41,725$3,703$38,022
Total Events$41,725$41,725$3,703$38,022
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
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 10B

Information available upon request

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

Organization reviews return before it is filed.

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

Compensation for executive vice president is approved by the board of directors upon recommendation of the employee evaluation committee.

Form 990, Page 6, Part VI, Line 19

Information available upon request.

Filing and Contact Details

Filer

Filer Name
American Association of
EIN
91-6063428
Phone
4194960685
Address
1130 EAST MAIN STREET SUITE 302, ASHLAND, OH 44805

Signing Officer

Name
K Fred Gingrich Ii Dvm
Title
Executive Director
Phone
4194960685
Signed
2019-11-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
K Fred Gingrich Ii Dvm
Formed
1965
Legal Domicile
Il
Voting Board Members
20
Independent Board Members
20
Employees
5
Volunteers
19

Preparer

Firm
Irwin Financial Associates Inc
Address
2025 CLAREMONT AVE, ASHLAND, OH 44805
Preparer
Steven W Irwin CPA
Phone
4192812811
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To endeavor to do all things necessary to promote the interest, to improve the public stature and increase the knowledge of veterinarians in the field of dairy and beef cattle practice; to elevate the standards of bovine practice; to attract attention to the relationship between bovine practice and the public interest; to promote understanding and goodwill among its members; to cooperate with veterinary and agricultural organizations and regulatory agencies.

Form 990, Page 2, Part III, Line 4D

Other activities to support and promote the association's mission

Form 990, Part IX, Line 24E

Student externships & act 87,536 0 0 seminar expenses 86,858 0 0 exhibit hall expenses 84,996 0 0 planning expenses 50,295 0 0 scholarship/reward expens 25,110 0 0 liaison expenses 22,165 0 0 research expenses 7,500 0 0 member benefits 2,250 0 0 total 366,710 0 0

Form 990, Part XI, Line 9

Transfer of investments to american bovine practit -896,810

Financial Statement Notes

Schedule D, Page 3, Part X

The association is exempt from federal income taxes under section 501 (c) (3) of the internal revenue code. In accordance with the fasb accounting standards codification 740, income taxes, the association evaluated their tax positions and determined that their tax positions are more-likely- than-not to be sustained on examination. Accordingly, there are no unrecognized benefits or applicable interest and penalties that should be recorded. The assocation file information returns in the u.s. Federal jurisdiction. The federal information returns of the association for 2015 and later are subject to examination by the irs, generally for three years after they were filed.

Raw XML AppendixShowing 400 of 616 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/Form990PartVIISectionAGrp/PersonNm1MIKE APLEY DVM
IRS990/Form990PartVIISectionAGrp/PersonNm2GLENN ROGERS DVM
IRS990/Form990PartVIISectionAGrp/PersonNm3CALVIN BOOKER DVM
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IRS990/Form990PartVIISectionAGrp/TitleTxt0EXECUTIVE DI
IRS990/Form990PartVIISectionAGrp/TitleTxt1PAST PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt2PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3PRESIDENT EL
IRS990/Form990PartVIISectionAGrp/TitleTxt4TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt5PARLIAMENTAR
IRS990/Form990PartVIISectionAGrp/TitleTxt6VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt7DISTRICT 3 D
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