Ohio Citizen Action FY2023 filing

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Ohio Citizen Action organizes and mobilizes people to advocate for public interests. In person, by phone, and online, we engage people in actions that protect public health, improve environmental quality, and benefit consumers. Our campaigns connect ohioans and build a movement to protect democracy and create a sustainable future.

501(c)(4) social-welfare organization; gifts are not tax-deductible as charitable contributions.
75¢ of each $1 spent went to programs.
$128K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(4)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average surplus $175K a year · 12% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
75%
of spending
Fine: 75% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$128K
to officers and key staff · 9% of spending
Looks good: pay to officers and key staff is 9% of spending; 15% or less.
Pt VII · Sec A
<1 mo
of spending, in cash
Concern: 0.3 months of spending in cash; under 2 weeks.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $50K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$590K
153% of total assets
Concern: liabilities are 153% of assets; over 80%.
Pt X · Ln 26
Independent board members
4
of 4 voting members
Looks good: 4 of 4 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.2M
+4% vs prior year
Spent
$1.4M
To programs
75%
Net assets
−$205K
By yearFY2020–FY2024
Revenue
$1.2M
FY2023▲ +4%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.1M
FY2021$777K
FY2022$1.1M
FY2023$1.2M
FY2024$3.3M
Expenses
$1.4M
FY2023▲ +38%
Tap a bar for its year
Expenses by fiscal year
FY2020$956K
FY2021$878K
FY2022$1.0M
FY2023$1.4M
FY2024$2.3M
Net assets
−$205K
FY2023▼ -465%
Tap a bar for its year
Net assets by fiscal year
FY2020$72K
FY2021−$29K
FY2022$56K
FY2023−$205K
FY2024$845K

From the FY2023 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jun 1977.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

75 cents of each dollar spent went to programs.

Program services 75% · $1.1M Management & general 13% · $190K Fundraising 12% · $164K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

6 people listed on the 990; $128K paid to officers and key staff.

Part VII, Section A · reportable compensation
$75,956Pt VII · Sec A
$51,666Pt VII · Sec A
President
$0Pt VII · Sec A
Sec Treas
$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
Lynn Scheerhorn$82,993$75,956$73,681$71,551$67,377
Rachael Belz$68,362$51,666$76,215$38,331$35,428

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.

See Ohio Citizen Action executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Organizes and mobilizes people to advocate for public health, environmental quality, and consumer benefits.

Questions for Ohio Citizen Action

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Provided by the organization

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3 programs · $1.1M · in their own filed words · FY2023
01

Democracy

Ohio Citizen Action actively worked to oppose an anti-democracy constitutional ballot measure in the August 2023 election. OCA endorsed passage of and actively worked to pass a reproductive rights constitutional amendment in the November 2023 general election.

$733Kprogram expense
02

Energy

Public education organizing and grassroots lobbying on issues that include: clean energy sustainable energy costs preserving democracy and public health.

$294Kprogram expense
03

Fair Wages

Helped to gather petition signatures for a fair wages ballot measure.

$31Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2025
Total grants receivedfrom 1 funder$50K
Grants paid · 2 grants · $85K · 2020–2021

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$1.2M
Ln 12
Gifts and grantsLn 1h$877K
Fees for servicesLn 2g$275K
Money outPt IX
$1.4M
Ln 25
Programscol B$1.1M
Managementcol C$190K
Fundraisingcol D$164K
Owns and owesPt X
−$205K
net assets · Ln 32
Cash and savingsLn 1–2$41K
Total assetsLn 16$385K
LiabilitiesLn 26$590K
PeoplePt VI, VII
6
listed · VII A
PaidVII A2
Voting boardVI 1a4
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$877K
Government grantsLn 1e$0
Noncash giftsLn 1g$0
Fundraising eventsLn 1c$0
Fees for servicesLn 2g$275K
Gains on assetsLn 7$0
Total revenueLn 12$1.2M
Assets in detailPt X, end of year
CashLn 1$41K
SavingsLn 2$0
Cash and savings togetherLn 1–2$41K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$13K
Other assetsLn 15$58K
Total assetsLn 16$385K
LiabilitiesLn 26$590K
Net assetsLn 32−$205K
OperationsPt I, VI
EmployeesI 544
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$11K$41K
InvestmentsLn 11–13$0$0
Land, buildings, equipmentLn 10c$18K$13K
Total assetsLn 16$398K$385K
LiabilitiesLn 26$342K$590K
Net assetsLn 32$56K−$205K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0$0
Grants to domestic individualsLn 2$0$0
Grants and assistance to foreign recipientsLn 3$0$0
Benefits paid to or for membersLn 4$0$0
Pay of current officers, directors and key staffLn 5$124K$39K$73K$13K
Pay of disqualified personsLn 6$646K$611K−$52K$87K
Other salaries and wagesLn 7$0$0$0$0
Pension plan contributionsLn 8$0$0$0$0
Other employee benefitsLn 9$59K$51K$526$7K
Payroll taxesLn 10$90K$72K$7K$11K
Management feesLn 11a$0$0$0$0
Legal feesLn 11b$6K$3K$3K$0
Accounting feesLn 11c$9K$0$9K$0
Lobbying feesLn 11d$0$0$0$0
Professional fundraising feesLn 11e$12K$12K
Investment management feesLn 11f$0$0$0$0
Other fees for servicesLn 11g$176K$66K$110K$0
Advertising and promotionLn 12$17K$17K$0$0
Office expensesLn 13$28K$22K$3K$3K
Information technologyLn 14$44K$19K$14K$11K
RoyaltiesLn 15$0$0$0$0
OccupancyLn 16$31K$24K$3K$4K
TravelLn 17$38K$35K$592$2K
Travel and entertainment for public officialsLn 18$0$0$0$0
Conferences, conventions and meetingsLn 19$26K$9K$17K$0
InterestLn 20$11K$9K$979$1K
Payments to affiliatesLn 21$0$0$0$0
Depreciation, depletion and amortizationLn 22$6K$5K$544$745
InsuranceLn 23$3K$2K$267$367
Other expenses (24a–d)Ln 24$87K$74K$844$12K
All other expensesLn 24e$0$0$0$0
Total functional expensesLn 25$1.4M$1.1M$190K$164K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $3.3M$2.3M$1.1M$845K 990 PDF
FY2023 Viewing $1.2M$1.4M−$261K−$205K 990 PDF
FY2022 $1.1M$1.0M$85K$56K 990 PDF
FY2021 $777K$878K−$101K−$29K 990 PDF
FY2020 $1.1M$956K$103K$72K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $1,151,714 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $940,634$877,197
I-9 Program service revenuePrior year $170,721$274,517
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year $4$0
I-12 Total revenuePrior year $1,111,359$1,151,714
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $662,073$918,864
I-16a Professional fundraising feesPrior year $16,411$11,818
I-17 Other expensesPrior year $347,821$482,169
I-18 Total expensesPrior year $1,026,305$1,412,851
I-19 Revenue less expensesPrior year $85,054−$261,137
Part VI · Governance 4 of 4 board members independent, no flags
VI-1a Voting members of the governing body4
VI-1b Independent voting members4
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $1,151,714 across 16 lines filed
VIII-1a Federated campaigns$0
VIII-1b Membership dues$386,743
VIII-1c Fundraising events$0
VIII-1d Related organizations$0
VIII-1e Government grants$0
VIII-1f All other contributions, gifts and grants$490,454
VIII-1g Noncash contributions (included above)$0
VIII-1h Total contributions, gifts and grants$877,197
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $274,517 · Unrelated business $0 · Excluded from tax $0$274,517
VIII-3 Investment incomeRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-5 RoyaltiesRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-6 Net rental income or lossRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-7 Net gain or loss on sales of assetsRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-8 Net income from fundraising eventsUnrelated business $0 · Excluded from tax $0$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-12 Total revenueRelated to mission $274,517 · Unrelated business $0 · Excluded from tax $0$1,151,714
Part IX · Statement of functional expenses $1,412,851 across 31 lines filed
IX-1 Grants to domestic organizationsPrograms $0$0
IX-2 Grants to domestic individualsPrograms $0$0
IX-3 Grants and assistance to foreign recipientsPrograms $0$0
IX-4 Benefits paid to or for membersPrograms $0$0
IX-5 Pay of current officers, directors and key staffPrograms $38,894 · Management $72,569 · Fundraising $12,965$124,428
IX-6 Pay of disqualified personsPrograms $610,933 · Management −$51,795 · Fundraising $86,575$645,713
IX-7 Other salaries and wagesPrograms $0 · Management $0 · Fundraising $0$0
IX-8 Pension plan contributionsPrograms $0 · Management $0 · Fundraising $0$0
IX-9 Other employee benefitsPrograms $51,431 · Management $526 · Fundraising $7,159$59,116
IX-10 Payroll taxesPrograms $72,073 · Management $6,683 · Fundraising $10,851$89,607
IX-11a Management feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11b Legal feesPrograms $3,000 · Management $3,000 · Fundraising $0$6,000
IX-11c Accounting feesPrograms $0 · Management $9,413 · Fundraising $0$9,413
IX-11d Lobbying feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11e Professional fundraising feesFundraising $11,818$11,818
IX-11f Investment management feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11g Other fees for servicesPrograms $66,112 · Management $110,353 · Fundraising $0$176,465
IX-12 Advertising and promotionPrograms $16,542 · Management $0 · Fundraising $0$16,542
IX-13 Office expensesPrograms $21,552 · Management $2,693 · Fundraising $3,301$27,546
IX-14 Information technologyPrograms $18,993 · Management $13,906 · Fundraising $10,819$43,718
IX-15 RoyaltiesPrograms $0 · Management $0 · Fundraising $0$0
IX-16 OccupancyPrograms $24,468 · Management $2,732 · Fundraising $3,748$30,948
IX-17 TravelPrograms $35,072 · Management $592 · Fundraising $2,425$38,089
IX-18 Travel and entertainment for public officialsPrograms $0 · Management $0 · Fundraising $0$0
IX-19 Conferences, conventions and meetingsPrograms $9,439 · Management $16,800 · Fundraising $0$26,239
IX-20 InterestPrograms $8,766 · Management $979 · Fundraising $1,343$11,088
IX-21 Payments to affiliatesPrograms $0 · Management $0 · Fundraising $0$0
IX-22 Depreciation, depletion and amortizationPrograms $4,868 · Management $544 · Fundraising $745$6,157
IX-23 InsurancePrograms $2,396 · Management $267 · Fundraising $367$3,030
IX-24 Other expenses (24a–d)Programs $73,869 · Management $844 · Fundraising $12,221$86,934
IX-24e All other expensesPrograms $0 · Management $0 · Fundraising $0$0
IX-25 Total functional expensesPrograms $1,058,408 · Management $190,106 · Fundraising $164,337$1,412,851
Part X · Balance sheet $384,989 assets, 24 lines filed
X-1 Cash, non-interest-bearingStart of year $10,521$40,662
X-2 Savings and temporary cash investmentsStart of year $0$0
X-3 Pledges and grants receivableStart of year $255,225$258,259
X-4 Accounts receivableStart of year $25,810$676
X-8 Inventories for sale or useStart of year $0$0
X-9 Prepaid expenses and deferred chargesStart of year $8,745$14,758
X-10c Land, buildings and equipment, netStart of year $17,851$12,707
X-11 Publicly traded securitiesStart of year $0$0
X-12 Other securitiesStart of year $0$0
X-13 Program-related investmentsStart of year $0$0
X-14 Intangible assetsStart of year $0$0
X-15 Other assetsStart of year $79,954$57,927
X-16 Total assetsStart of year $398,106$384,989
X-17 Accounts payable and accrued expensesStart of year $79,420$87,491
X-18 Grants payableStart of year $0$0
X-19 Deferred revenueStart of year $0$0
X-20 Tax-exempt bond liabilitiesStart of year $0$0
X-24 Unsecured notes and loans payableStart of year $0$242,637
X-25 Other liabilitiesStart of year $87,571$59,883
X-26 Total liabilitiesStart of year $341,991$590,011
X-27 Net assets without donor restrictionsStart of year $0$0
X-28 Net assets with donor restrictionsStart of year $56,115−$205,022
X-32 Total net assets or fund balancesStart of year $56,115−$205,022
X-33 Total liabilities and net assetsStart of year $398,106$384,989
Part XI · Reconciliation of net assets −$205,022 net assets at year end
XI-1 Total revenue$1,151,714
XI-2 Total expenses$1,412,851
XI-3 Revenue less expenses−$261,137
XI-4 Net assets at start of year$56,115
XI-5 Net unrealized gains (losses) on investments$0
XI-6 Donated services and use of facilities$0
XI-7 Investment expenses$0
XI-8 Prior period adjustments$0
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year−$205,022

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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