OHIO CITIZEN ACTION EDUCATION FUND: Form 990, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- OHIO CITIZEN ACTION EDUCATION FUND (EIN 34-1208940)
- Tax period
- 2014-01-01 to 2014-12-31
- Filed
- 2015-09-21
- IRS object ID
- 201532649349300223
- Schema version
- 2014v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-09-21T14:45:00-05:00 | ReturnTs |
| Tax Period End | 2014-12-31 | TaxPeriodEndDt |
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2014-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 341208940 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OHIO CITIZEN ACTION EDUCATION FUND | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | OHIO | BusinessNameControlTxt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 614 W SUPERIOR AVE 1200 | AddressLine1Txt |
| City | CLEVELAND | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 44113 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MELISSA ENGLISH | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 2168611989 | PhoneNum |
| Signature | 2015-07-29 | SignatureDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2014 | TaxYr |
| Build TS | 2016-04-25 22:37:26Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | MELISSA ENGLISH | PrincipalOfficerNm |
| Gross Receipts | $310,668 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1976 | FormationYr |
| Legal Domicile State | OH | LegalDomicileStateCd |
| Activity Or Mission | WE WORK TO PROTECT PUBLIC HEALTH AND THE ENVIRONMENT FROM THREATS OF POLLUTION INCLUDING INDUSTRIAL MANUFACTURERS COAL-FIRED POWER PLANTS OIL AND GAS DRILLING COAL PRODUCTION & TOXIC CHEMICALS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 4 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 4 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 10 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $215,020 | PYContributionsGrantsAmt |
| CY Contributions Grants | $310,650 | CYContributionsGrantsAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| CY Other Revenue | $18 | CYOtherRevenueAmt |
| PY Total Revenue | $215,020 | PYTotalRevenueAmt |
| CY Total Revenue | $310,668 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $157,417 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $140,335 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $2,306 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $11,460 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $45,607 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $83,877 | PYOtherExpensesAmt |
| CY Other Expenses | $151,111 | CYOtherExpensesAmt |
| PY Total Expenses | $243,600 | PYTotalExpensesAmt |
| CY Total Expenses | $302,906 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$28,580 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $7,762 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $93,880 | TotalAssetsBOYAmt |
| Total Assets EOY | $79,717 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $126,519 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $104,594 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$32,639 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$24,877 | NetAssetsOrFundBalancesEOYAmt |
| Mission | WE WORK TO PROTECT PUBLIC HEALTH AND THE ENVIRONMENT FROM THREATS OF POLLUTION FROM SOURCES INCLUDING INDUSTRIAL MANUFACTURERS COAL-FIRED POWER PLANTS OIL & GAS DRILLING COAL PRODUCTION & TOXIC CHEMICALS. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $216,502 | ExpenseAmt |
| Desc | ENVIRONMENTAL PUBLIC EDUCATION AND ORGANIZING ON ENVIRONMENTAL ENERGY AND PUBLIC HEALTH ISSUES INCLUDING AIR AND WATER POLLUTION COAL MINING OIL AND GAS DRILLING NUCLEAR SAFETY AND TOXIC CHEMICAL EXPOSURE. | Desc |
| Total Program Service Expenses | $216,502 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (true) | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | false | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Escrow Account | false | EscrowAccountInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| Info In Schedule O Part V | Yes (X) | InfoInScheduleOPartVInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Form8886 T Filed | false | Form8886TFiledInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 4 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 4 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | Yes (true) | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | OH | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | KY | StatesWhereCopyOfReturnIsFldCd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
| Other | Yes (X) | OtherInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | LYNN SCHEERHORN | PersonNm |
| Phone | 2168615200 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2330 VICTORY PKWY 401 | AddressLine1Txt |
| City | CINCINNATI | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 45206 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| WILLA BRONSTON | ||||||
| BOARD MEMBER | 1 | Yes (X) | $0 | $0 | $0 | |
| MATT CURRIE | ||||||
| SECRETARY TREASURER | 2 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| DICK WITTBERG | ||||||
| PRESIDENT | 2 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| MARK CARPER | ||||||
| BOARD MEMBER | 1 | Yes (X) | $0 | $0 | $0 | |
| MELISSA ENGLISH | ||||||
| EXECUTIVE DIRECTOR | 36 | $35,454 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $35,454 | TotalReportableCompFromOrgAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | NA | PersonNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Federated Campaigns | $8,203 | FederatedCampaignsAmt |
| All Other Contributions | $302,447 | AllOtherContributionsAmt |
| Total Contributions | $310,650 | TotalContributionsAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | FORGIVENESS OF DEBT | Desc |
| Total Revenue Column | $18 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $18 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $310,668 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $35,454 | TotalAmt |
| Program Services | $26,591 | ProgramServicesAmt |
| Fundraising | $8,863 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $77,800 | TotalAmt |
| Program Services | $70,300 | ProgramServicesAmt |
| Fundraising | $7,500 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,223 | TotalAmt |
| Program Services | $18,223 | ProgramServicesAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,858 | TotalAmt |
| Program Services | $8,858 | ProgramServicesAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,167 | TotalAmt |
| Management And General | $36,167 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,630 | TotalAmt |
| Management And General | $4,630 | ManagementAndGeneralAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,460 | TotalAmt |
| Fundraising | $11,460 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $78,984 | TotalAmt |
| Program Services | $61,200 | ProgramServicesAmt |
| Fundraising | $17,784 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,617 | TotalAmt |
| Program Services | $12,617 | ProgramServicesAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $612 | TotalAmt |
| Program Services | $612 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,722 | TotalAmt |
| Program Services | $8,722 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,107 | TotalAmt |
| Program Services | $3,107 | ProgramServicesAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $417 | TotalAmt |
| Program Services | $417 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $136 | TotalAmt |
| Program Services | $136 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $61 | TotalAmt |
| Program Services | $61 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,707 | TotalAmt |
| Program Services | $1,707 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| MEMBERSHIP DUES | $1,225 | $1,225 |
| BANK CHARGES | $2,726 | $2,726 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $302,906 | TotalAmt |
| Program Services | $216,502 | ProgramServicesAmt |
| Management And General | $40,797 | ManagementAndGeneralAmt |
| Fundraising | $45,607 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,317 | BOYAmt |
| EOY | $1,757 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $91,973 | BOYAmt |
| EOY | $77,960 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $529 | BOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $29,287 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $29,287 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $61 | BOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $93,880 | BOYAmt |
| EOY | $79,717 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $93,519 | BOYAmt |
| EOY | $38,794 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $65,800 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $33,000 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $126,519 | BOYAmt |
| EOY | $104,594 | EOYAmt |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$92,707 | BOYAmt |
| EOY | -$69,794 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $60,068 | BOYAmt |
| EOY | $44,917 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$32,639 | BOYAmt |
| EOY | -$24,877 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $93,880 | BOYAmt |
| EOY | $79,717 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $7,762 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | false | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,008,496 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $650,360 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $329,180 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $215,020 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $310,668 | CurrentTaxYearAmt |
| Total | $2,513,724 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,008,496 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $650,360 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $329,180 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $215,020 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $310,668 | CurrentTaxYearAmt |
| Total | $2,513,724 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $1,012,378 | SubstantialContributorsTotAmt |
| Public Support Total170 | $1,501,346 | PublicSupportTotal170Amt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $18 | CurrentTaxYearAmt |
| Total | $18 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $2,513,742 | TotalSupportAmt |
| Public Support CY170 | .00597 | PublicSupportCY170Pct |
| Public Support PY170 | .59104 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| CY Adj Net Income Distributable | $0 | CYAdjNetIncomeDistributableAmt |
| CY Pct85 Adjusted Net Income | $0 | CYPct85AdjustedNetIncomeAmt |
| CY Total Min Ast Distributable | $0 | CYTotalMinAstDistributableAmt |
| CY Greater Adjusted Minimum | $0 | CYGreaterAdjustedMinimumAmt |
| CY Income Tax Imposed PY | $0 | CYIncomeTaxImposedPYAmt |
| CY Distributable As Adjusted | $0 | CYDistributableAsAdjustedAmt |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SECTION B LINE 10 | FormAndLineReferenceDesc |
| Explanation | OTHER INCOME 18 IS FORGIVENESS OF DEBT. | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule C IRS990ScheduleC
Other Exempt Purpose Expend OtherExemptPurposeExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $302,906 | FilingOrganizationsTotalAmt |
Total Exempt Purpose Expend TotalExemptPurposeExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $302,906 | FilingOrganizationsTotalAmt |
Lobbying Nontaxable Amount LobbyingNontaxableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $60,581 | FilingOrganizationsTotalAmt |
Grassroots Nontaxable GrassrootsNontaxableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $15,145 | FilingOrganizationsTotalAmt |
Avg Lobbying Nontaxable Amount AvgLobbyingNontaxableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $156,228 | CurrentYearMinus3Amt |
| Current Year Minus2 | $105,255 | CurrentYearMinus2Amt |
| Current Year Minus1 | $48,720 | CurrentYearMinus1Amt |
| Current Year | $60,581 | CurrentYearAmt |
| Total | $370,784 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Lobbying Ceiling | $556,176 | LobbyingCeilingAmt |
Avg Grassroots Nontaxable AvgGrassrootsNontaxableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $39,057 | CurrentYearMinus3Amt |
| Current Year Minus2 | $26,314 | CurrentYearMinus2Amt |
| Current Year Minus1 | $12,180 | CurrentYearMinus1Amt |
| Current Year | $15,145 | CurrentYearAmt |
| Total | $92,696 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grassroots Ceiling | $139,044 | GrassrootsCeilingAmt |
Schedule D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $29,287 | OtherCostOrOtherBasisAmt |
| Depreciation | $29,287 | DepreciationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Rev Etc Audited Fincl Stmt | $310,668 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $310,668 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $310,668 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $302,906 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $302,906 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $302,906 | TotalExpensesPerForm990Amt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I LINE 5 PART V LINE 2A | OHIO CITIZEN ACTION EDUCATION FUND (OCA EF) HAS A COMMON PAYMASTER AGREEMENT WITH OHIO CITIZEN ACTION (OCA) WHEREBY ONE PAYCHECK IS ISSUED FROM OHIO CITIZEN ACTION. THEY SHARE EMPLOYEES ON A REIMBURSEMENT BASIS. OCA FILES ALL PAYROLL WITHHOLDING EMPLOYMENT TAXES AND W2 FORMS FOR THE TOTAL AMOUNT PAID TO THE EMPLOYEES FROM BOTH ORGANIZATIONS. OCA CHARGES BACK TO OCA EF THE CORRESPONDING SALARY TAXES AND OTHER RELATED EXPENSES. OCA EF'S FINANCIAL STATEMENTS AND FORM 990 REFLECT ALL OF THESE EXPENSES. OCA IS A 501 (C) (4) SOCIAL WELFARE ORGANIZATION. OCA EF HAD 4 EMPLOYEES IN 2014. |
| PART VI SECTION A LINE 9 | WILLA BRONSTON 841 CREEKSIDE DAYTON OH 45427 DICK WITTBERG PRESIDENT 209 WYOMING RD MARIETTA OH 45750 MATT CURRIE 263 RIDGEWOOD AVE DAYTON OH 45409 MARK CARPER 753 MCPHERSON AVE CINCINNATI OH 45205 MELISSA ENGLISH 2330 VICTORY PKWY 401 CINCINNATI OH 45206 |
| PART VI SECTION B LINE 11B | POLICY FOR BOARD DISTRIBUTION AND REVIEW OF IRS FORM 990. THE FINANCIAL DIRECTOR SHALL PREPARE THE ANNUAL IRS FORM 990. UPON ITS COMPLETION THE FINANCIAL DIRECTOR SHALL REVIEW THE FORM 990 WITH THE EXECUTIVE DIRECTOR. ONCE REVIEWED AND APPROVED BY THE EXECUTIVE DIRECTOR THE FINANCIAL DIRECTOR SHALL THEN DISTRIBUTE A COPY OF THE FORM 990 TO EACH MEMBER OF THE BOARD AUDIT COMMITTEE FOR REVIEW. THE AUDIT COMMITTEE SHALL MEET AND DOCUMENT THEIR APPROVAL OR FURTHER QUESTIONS BY WAY OF MINUTES. THE AUDIT COMMITTEE MAY MEET IN PERSON OR VIA TELEPHONE. UPON APPROVAL OF THE BOARD AUDIT COMMITTEE THE FINANCIAL DIRECTOR SHALL DISTRIBUTE TO THE FULL BOARD A COPY OF THE FORM 990 FOR THEIR REVIEW. OPPORTUNITY TO REVIEW IT. |
| PART VI SECTION B LINE 12C | PROCESS FOR MONITORING AND COMPLYING WITH CONFLICT OF INTEREST POLICY. ANNUALLY BOARD MEMBERS OFFICERS AND KEY EMPLOYEES ARE REQUIRED TO REVIEW THE CONFLICT OF INTEREST POLICY AND TO SIGN A DOCUMENT AFFIRMING THAT THEY HAVE READ AND UNDERSTAND THE POLICY. THEY MUST INDICATE IF ANY CONFLICT OF INTEREST EXISTS AND FULLY DESCRIBE SUCH CONFLICT OF INTEREST. THEY ARE ALSO REQUIRED TO PROMPTLY BRING TO THE BOARD'S ATTENTION ANY CONFLICT OF INTEREST THAT MAY ARRISE IN THE FUTURE. |
| PART VI SECTION B LINES 15A 15B | PROCESS FOR DETERMINING COMPENSATION OF KEY EMPLOYEES. WHEN FILLING AN OPEN POSITION OF A KEY EMPLOYEE SUCH AS THE EXECUTIVE DIRECTOR FINANCIAL DIRECTOR ORGANIZING DIRECTOR OR OTHER MANAGEMENT LEVEL POSITIONS A REVIEW WILL BE DONE USING COMPARATIVE DATA OF EQUAL POSITIONS WITHIN COMPARABLE ORGANIZATIONS. EXPERIENCE AND SENIORITY WILL BE A FACTOR OF CONSIDERATION. INDEPENDANT OPINIONS WILL BE SOUGHT WHENEVER POSSIBLE TO SUBSTANTIATE THE DECISION. THE CURRENT POLICY REGARDING COMPENSATION INCREASES IS TO PROVIDE AN ANNUAL SALARY INCREASE ON APRIL 1ST OF EACH YEAR IN AN AMOUNT EQUAL TO THE GREATER OF 1000 OR 3 PROVIDED THE BUDGET ALLOWS. EXCEPTIONS MAY BE MADE TO THIS POLICY BASED ON EXCEPTIONAL MERIT BUT WITHIN THE COMPARATIVE NORM. THE BOARD APPROVES THE ANNUAL INCREASE FOR THE EXECUTIVE DIRECTOR. COMPARATIVE DATA IS OBTAINED FROM INTERVIEWS WITH OTHER NON-PROFIT ORGANIZATIONS AS WELL AS PUBLICATIONS THAT GATHER SUCH INFORMATION. |
| PART VI SECTION C LINES 18 19 | PROCESS FOR MAKING CERTAIN DOCUMENTS AVAILABLE TO THE PUBLIC. THE IRS FORM 990 IS MADE PUBLIC UPON REQUEST IS ON OHIO CITIZEN ACTION'S WEBSITE AND ALSO THROUGH GUIDESTAR ANOTHER WEBSITE. OTHER DOCUMENTS ARE AVAILABLE UPON REQUEST INCLUDING AUDITED FINANCIAL STATEMENTS ARTICLES OF INCORPORATION BY-LAWS AND CONFLICT OF INTEREST POLICY. COPIES OF THE FORM 990 ARE ON FILE IN EACH OFFICE AND ARE AVAILABLE FOR REVIEW OR COPYING UPON REQUEST. |
| PART IX LINE 11G | OTHER FEES FOR SERVICES 78984 WAS FOR CONTRACT SERVICES TO EXEMPT ORGANIZATIONS ASSISTING IN PERFORMANCE OF NON-LOBBYING WORK SUCH AS EDUCATION AND ORGANIZING ON ENVIRONMENTAL ISSUES. THERE WAS ALSO SOME FUNDRAISING ON A SPECIAL MATCHING GRANT PROJECT. |
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