Cedar Bog Association EIN 31-1068715 Form 990 (PDF) Claim this org

Cedar Bog Association

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Protects and preserves the Cedar Bog wetland ecosystem in Ohio. For fiscal year 2024 it reported $168K in revenue, $109K in expenses, and $1.2M in net assets.Pt I

Type
Public charity (501(c)(3)) · Nonprofit
Location
Urbana, OH
Filings
5 on file (2020–2024)
Revenue
$168KFY2024
Expenses
$109K
Net assets
$1.2M
People
12
Filings
5
Updates
0
More identity details & actions ⌄
EIN  31-1068715 Public charity (501(c)(3)) Urbana, OH
Form 990 (PDF)
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Size
$100K–1M
What they do
Protects and preserves the Cedar Bog wetland ecosystem in Ohio.
Leadership
Madison Brown · Site Manager · $44K
Money in and out
$168K revenue, $109K expenses
Bottom line
49% program efficiency
Where the money goes · FY2024
Total revenue
$168K
Pt VIII · Ln 12
Total expenses
$109K
Pt IX · Ln 25
Net assets
$1.2M
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $59K
Where spending went · Part IX cols B–D
Program services $0.49 Management & general $0.51
Program efficiency
49%
of spending reaches programs▼ -28% vs prior filing year
Operating runway
126.0mo
months of highly liquid reserves at operating expense rate▲ +6% vs prior filing year
Surplus margin
+35%
revenue over expenses, this year▲ +46% vs prior filing year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Revenue
$168K
FY2024▲ +37%
Expenses
$109K
FY2024▲ +17%
Total assets
$1.2M
FY2024▲ +24%
Total liabilities
$2K
FY2024▼ -30%
Total revenue
$168K
Pt VIII · Ln 12
Total expenses
$109K
Pt IX · Ln 25
Net assets
$1.2M
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$59K
Total assetsPt X · Ln 16$1.2M
Program-expense ratioPt IX · col B49%
Voting members of governing bodyPt I · Ln 312
Independent voting membersPt I · Ln 412

Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CCedar Bog Association
EINHdr · item D31-1068715
Principal addressHdr · item CUrbana, OH
WebsiteHdr · item Jnone reported
Year of formationHdr · item Lpending
State of legal domicileHdr · item MOH
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFNonprofit
Ruling yearIRS BMFSep 1983

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a12
Independent voting membersPt VI · Ln 1b12
Conflict-of-interest policyPt VI · Ln 12aNo
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14No
CEO/top-official compensation independently reviewedPt VI · Ln 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Site Manager
$43,536Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Madison Brown$43,536$16,480
Michael Crackel$34,320$32,640$29,700

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Mission & Programs · Part III

Where the work happens

1 program service account for $53K of program spending, described in the organization's own filed words · FY2024.
01

The organization continues to maintain and preserve the wetlands known as Cedar Bog. The bog is also open for tours so the public can enjoy the natural beauty of the wetlands.

$53Kprogram expense

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Statement of Revenue

Part VIII
Contributions & grants$82K · 49%
Program service revenue$52K · 31%
Investment income$34K · 20%
Contributions & grants49%$82K
Program service revenue31%$52K
Investment income20%$34K
Other revenue$500
Total revenueLn 12$168K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.49 Management & general $0.51
Program services49%$53K
Management & general51%$56K
Total functional expensesLn 25$109K

Balance Sheet

Part X · end of year
CashLn 1$1.1M
Total assetsLn 16$1.2M
Total liabilitiesLn 26$2K
Total net assetsLn 32$1.2M
Months of cash on handcomputed126.0

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $1.1M · Operating expenses/yr $109K
126.0 months
Where the money goes
Program services
Program services $53K · Total expenses $109K
49%
Management & General
Management & general $56K · Total expenses $109K
51%
Fundraising
Fundraising $0 · Total expenses $109K
0%
Cost to raise $1
Fundraising expense (3-yr avg) $0 · Solicited contributions (3-yr avg) $52K
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $82K · Total revenue $168K
49%
Government reliance
Government grants — · Total revenue $168K
Earned-income share
Program service revenue $52K · Total revenue $168K
31%
Investment reliance
Investment income $34K · Total revenue $168K
+20%
Program self-sufficiency
Program service revenue $52K · Total expenses $109K
48%
Growth & trend
Revenue growth (YoY)
This year $168K · Prior year $123K
+37%
Revenue CAGR
FY2020 $110K · FY2024 $168K
+11%
Net-asset trend (YoY)
End of year $1.2M · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $168K · Expenses $109K
+35%
Liabilities-to-Assets
Total liabilities — · Total assets $1.2M
Net-asset ratio
Net assets $1.2M · Total assets $1.2M
100%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $0 · Other securities (Pt X, ln 12) $0 · Total assets (Pt X, ln 16) $1.2M
0%
People & payroll
Highest Reported Total Compensation
Individual Madison Brown · Reported title Site Manager · Highest reported compensation $44K · Total expenses $109K
40%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $59K · Total expenses $109K
54%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 49%
Overhead ratio 51%
Fundraising cost ratio 0%
Revenue growth 37%
Investment management fee ratio 0%
Legal fee ratio 0%
Accounting fee ratio 1%
Fundraising fee ratio 0%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 2 funders$8K

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2024 (Latest)$168K revenue · viewing · ⤓ 990 PDF
FY2023$123K revenue · ⤓ 990 PDF
FY2022$116K revenue · ⤓ 990 PDF
FY2021$124K revenue · ⤓ 990 PDF
FY2020$110K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
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