2015-09-21T14:45:00-05:00 2014-12-31 990 2014-01-01 341208940 OHIO CITIZEN ACTION EDUCATION FUND OHIO 614 W SUPERIOR AVE 1200 CLEVELAND OH 44113 MELISSA ENGLISH EXECUTIVE DIRECTOR 2168611989 2015-07-29 2014 2016-04-25 22:37:26Z MELISSA ENGLISH 310668 false X X 1976 OH 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. 4 4 0 10 0 215020 310650 0 0 18 215020 310668 0 0 157417 140335 2306 11460 45607 83877 151111 243600 302906 -28580 7762 93880 79717 126519 104594 -32639 -24877 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. false false 216502 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. 216502 true true false true false false false false false false true false false false false false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true X 0 0 true 0 false false false false false false false false false false false X 4 4 false false false false false false false true true true false true true true true true true true true false OH KY X X X LYNN SCHEERHORN 2168615200 2330 VICTORY PKWY 401 CINCINNATI OH 45206 WILLA BRONSTON BOARD MEMBER 1 X 0 0 0 MATT CURRIE SECRETARY TREASURER 2 X X 0 0 0 DICK WITTBERG PRESIDENT 2 X X 0 0 0 MARK CARPER BOARD MEMBER 1 X 0 0 0 MELISSA ENGLISH EXECUTIVE DIRECTOR 36 X 35454 0 0 35454 false false false NA 0 8203 302447 310650 FORGIVENESS OF DEBT 18 18 310668 0 0 0 X 35454 26591 8863 77800 70300 7500 18223 18223 8858 8858 36167 36167 4630 4630 11460 11460 78984 61200 17784 12617 12617 612 612 8722 8722 3107 3107 417 417 136 136 61 61 1707 1707 MEMBERSHIP DUES 1225 1225 BANK CHARGES 2726 2726 302906 216502 40797 45607 1317 1757 91973 77960 529 29287 29287 61 93880 79717 93519 38794 65800 33000 0 126519 104594 -92707 -69794 60068 44917 -32639 -24877 93880 79717 7762 X false true X true false false X 1008496 650360 329180 215020 310668 2513724 1008496 650360 329180 215020 310668 2513724 1012378 1501346 18 18 2513742 .00597 .59104 X 0 0 0 0 0 0 SECTION B LINE 10 OTHER INCOME 18 IS FORGIVENESS OF DEBT. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 302906 302906 60581 15145 156228 105255 48720 60581 370784 556176 39057 26314 12180 15145 92696 139044 29287 29287 310668 310668 310668 302906 302906 302906 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.