2014-11-04T11:11:00-05:00 2013-12-31 990 2013-01-01 341208940 OHIO CITIZEN ACTION EDUCATION FUND OHIO 614 W SUPERIOR AVE 1200 CLEVELAND OH 44113 MELISSA ENGLISH EXEC DIRECTOR 2168611989 2014-09-18 2013 2015-11-30 17:44:51Z MELISSA ENGLISH 215020 false X X 1976 OH 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 329180 215020 0 0 0 329180 215020 2500 0 0 215733 157417 3546 2306 18504 313257 83877 535036 243600 -205856 -28580 93317 93880 97376 126519 -4059 -32639 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 184029 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. 184029 true true false true false false false false false false true false false false true 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 true X 0 0 true 0 false false false false false false false false false false X 4 4 false false true false false false false true true true false true true true true true true true true false OH X X X LYNN SCHEERHORN 2168615200 2330 VICTORY PKWY 401 CINCINNATI OH 45206 WILLA BRONSTON BOARD MEMBER 1 X 0 0 0 MATT CURRIE BOARD MEMBER 1 X 0 0 0 CHRISTA EBERT SECRETARY TREAS 2 X X 0 0 0 DICK WITTBERG PRESIDENT 2 X X 0 0 0 MELISSA ENGLISH EXECUTIVE DIRECTOR 36 X 34318 0 0 34318 false false false NA 0 9955 205065 215020 215020 0 0 0 34318 26373 7945 90331 82078 8253 22380 22380 10388 10388 36503 36503 4564 4564 2306 2306 12630 12630 527 527 8316 8316 2492 2492 14134 14134 261 261 2329 2329 BANK CHARGES 996 996 MEMBERSHIP DUES 1125 1125 243600 184029 41067 18504 6551 1317 85954 91973 490 529 29287 29226 322 61 93317 93880 62376 93519 35000 33000 97376 126519 -116559 -92707 112500 60068 -4059 -32639 93317 93880 -28580 X false false X false false X false false false 1 238246 1008496 650360 329180 215020 2441302 238246 1008496 650360 329180 215020 2441302 987840 1453462 17819 17819 2459121 .00591 .55437 X 0.0 0.0 0.0 0.0 PART II LINE 10 OTHER INCOME OF THE COMBINED TOTAL OF 17819 17597 IS FROM CONTRACT SERVICES TO PROVIDE PUBLIC EDUCATION INFORMATION AND ORGANIZING ON ENVIRONMENTAL ISSUES 222 IS PUBLICATION SALES. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 243600 243600 48720 12180 101323 156228 105255 48720 411526 617289 25331 39057 26314 12180 102882 154323 29287 29226 61 61 REFUNDABLE ADVANCE 33000 33000 215020 215020 215020 243600 243600 243600 PART I LINE 5 PART V LINE 2A OHIO CITIZEN ACTION 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 5 EMPLOYEES IN 2013. PART VI SECTION A LINE 4 SINCE THE LAST FILING OF OUR FORM 990 THE ORGANIZATION REVIEWED AND UPDATED ITS ARTICLES OF INCORPORATION. THESE WERE APPROVED BY THE BOARD OF DIRECTORS. THE NEW ARTICLES WERE FILED WITH THE OHIO SECRETARY OF STATE'S OFFICE AS REQUIRED. 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 CHRISTA EBERT SECRETARYTREAS 17310 BRADGATE AVE CLEVELAND OH 44111 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. THE FORM 990 SHALL NOT BE FILED WITH THE IRS UNTIL THE FULL BOARD HAS HAD AN 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. 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 FOR COPYING UPON REQUEST.