Civic Intelligence

Upper Arlington Community Foundation Inc

990 • Fiscal year 2023 • EIN 20-5860971

Jan 01, 2023 to Dec 31, 2023 • Filed on Sep 02, 2024

3600 Tremont RdUpper Arlington, OH 43221

(614) 451-0700

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

28th percentile

0.01x

Higher debt load relative to assets than 28% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

26th percentile

0.01x

Higher debt load relative to revenue than 26% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

5th percentile

-70%

Higher net margin than 5% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

4th percentile

-32%

Faster asset growth than 4% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

72nd percentile

26%

Faster revenue growth than 72% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Down

$4,531,871

Down $2,134,953 (-32%) from 2022

Net Assets

Down

$4,505,760

Down $2,156,874 (-32%) from 2022

Liabilities

Up

$26,111

Up $21,921 (+523%) from 2022

Revenue

Up

$3,171,364

Up $646,614 (+26%) from 2022

Expenses

Up

$5,394,795

Up $4,929,687 (+1060%) from 2022

Net Income

Down

-$2,223,431

Down $4,283,073 (-208%) from 2022

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$8.0M$6.0M$4.0M$2.0M$0-$2.0MAssets 2011: $143,645Liabilities 2011: $400,000Net Assets 2011: -$256,3552011Assets 2012: $161,564Liabilities 2012: $275,000Net Assets 2012: -$113,4362012Assets 2013: $116,752Liabilities 2013: $275,000Net Assets 2013: -$158,2482013Assets 2014: $126,076Liabilities 2014: $200,000Net Assets 2014: -$73,9242014Assets 2015: $148,229Liabilities 2015: $0Net Assets 2015: $148,2292015Assets 2016: $545,253Liabilities 2016: $2,923Net Assets 2016: $542,3302016Assets 2017: $769,257Liabilities 2017: $20,833Net Assets 2017: $748,4242017Assets 2018: $707,064Liabilities 2018: $3,750Net Assets 2018: $703,3142018Assets 2019: $1,185,903Liabilities 2019: $23,600Net Assets 2019: $1,162,3032019Assets 2020: $1,959,971Liabilities 2020: $3,457Net Assets 2020: $1,956,5142020Assets 2021: $4,682,959Liabilities 2021: $10,750Net Assets 2021: $4,672,2092021Assets 2022: $6,666,824Liabilities 2022: $4,190Net Assets 2022: $6,662,6342022Assets 2023: $4,531,871Liabilities 2023: $26,111Net Assets 2023: $4,505,7602023Assets 2024: $4,955,158Liabilities 2024: $20,170Net Assets 2024: $4,934,9882024

Highlighted filing

2023

Assets$4,531,871
Liabilities$26,111
Net Assets$4,505,760

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0M-$4.0MRevenue 2011: $271,187Expenses 2011: $953,913Net Income 2011: -$682,7262011Revenue 2012: $312,011Expenses 2012: $169,092Net Income 2012: $142,9192012Revenue 2013: $225,515Expenses 2013: $270,327Net Income 2013: -$44,8122013Revenue 2014: $218,982Expenses 2014: $134,658Net Income 2014: $84,3242014Revenue 2015: $307,554Expenses 2015: $185,401Net Income 2015: $122,1532015Revenue 2016: $220,243Expenses 2016: $196,443Net Income 2016: $23,8002016Revenue 2017: $370,563Expenses 2017: $186,101Net Income 2017: $184,4622017Revenue 2018: $432,787Expenses 2018: $443,747Net Income 2018: -$10,9602018Revenue 2019: $887,269Expenses 2019: $455,622Net Income 2019: $431,6472019Revenue 2020: $1,220,016Expenses 2020: $460,467Net Income 2020: $759,5492020Revenue 2021: $2,859,387Expenses 2021: $265,953Net Income 2021: $2,593,4342021Revenue 2022: $2,524,750Expenses 2022: $465,108Net Income 2022: $2,059,6422022Revenue 2023: $3,171,364Expenses 2023: $5,394,795Net Income 2023: -$2,223,4312023Revenue 2024: $2,055,780Expenses 2024: $1,683,836Net Income 2024: $371,9442024

Highlighted filing

2023

Revenue$3,171,364
Expenses$5,394,795
Net Income-$2,223,431
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Sep 2, 2024
Return Version
2023v5.0
Gross Receipts
$3,189,645
Mission and Program Overview

Mission

The upper arlington community foundation is inspired by deep rooted traditions. The uacf invests in our community by enhancing the quality of life through philanthropic activities to create a stronger and enduring impact. We serve to gain knowledge of the needs and priorities of our community and to convene, engage and align donors and community partners to invest in upper arlington, having the most effective impact possible.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net-$1,263,082-
Cash and Non-Interest-Bearing Accounts$4,163,890$922,485▼ $3,241,405
Accounts Receivable$425,924$263,250▼ $162,674
Total Assets$6,666,824$4,531,871▼ $2,134,953
Other Assets Total$2,077,010$2,083,054▲ $6,044
Liabilities
Deferred Revenue-$20,600-
Other Liabilities$4,190$5,511▲ $1,321
Total Liabilities$4,190$26,111▲ $21,921
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$6,662,634$4,505,760▼ $2,156,874
Total Net Assets Fund Balance$6,662,634$4,505,760▼ $2,156,874
Total Liabilities and Net Assets / Fund Balance$6,666,824$4,531,871▼ $2,134,953

Asset Categories

AssetBook ValueDepreciationBasis
Land$1,263,082--
Other Assets Org$55,338--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Mike FitzpatrickPresident
Brian D HallBoard Member
Clayton HallBoard Member
Jeff BackesBoard Member
Jodi PattonBoard Member
Lori WengerdBoard Member
Mark RickettsBoard Member
Robert R DunnBoard Member
W Gregory GuyBoard Member
Wendy GomezBoard Member
Yanitza Brongwers-marreroBoard Member
Margie PizzutiPast Preside
Catherine StraussSecretary
E Ann GabrielTreasurer
Mike MartzVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$2,986,256
Program Service Revenue
$0
Investment Income
$73,452
Other Revenue
$111,656
All Other Contributions
$1,263,082
Change in Net Assets
$-2,223,431

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Real Estate Other1$1,263,082Appraisal Report
Total Noncash Contributions1$1,263,082-

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,171,364
Total Revenue per Audited Statements
$3,171,364
Total Revenue per Form 990
$3,171,364
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$5,135,535
Salaries, Compensation, and Employee Benefits$166,317
Other Expenses$92,943
Total Fundraising Expense$19,840
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$5,135,535--$5,135,535
Other Salaries and Wages$143,310--$143,310
Fees for Services Accounting-$13,903-$13,903
Other Employee Benefits$11,905--$11,905
Office Expenses$2,227$8,280$920$11,427
Payroll Taxes$10,963$139-$11,102
Advertising$7,779--$7,779
Fees for Service Investment Mgmnt Fees$7,157--$7,157
Occupancy-$2,400-$2,400
Fees for Services Other$2,123--$2,123
Insurance-$1,868-$1,868
All Other Expenses$926$429-$1,355
Other Expenses$1,250$21,659$18,920$1,250
Travel-$207-$207
Total Functional Expenses$5,326,070$48,885$19,840$5,394,795

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$5,394,795
Total Expenses per Audited Statements$5,394,795
Total Expenses per Form 990$5,394,795
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
City of Upper ArlingtonUpper Arlington, OH170c1Community Center$5,000,000
Upper Arlington Public LibraryUpper Arlington, OH-Author Expenses$18,507
Ua Junior Baseball AssociationColumbus, OH-Equipment & Travel$12,628
City of Upper ArlingtonColumbus, OH-Seed Funding$11,041
Tri-village LionsColumbus, OH-Meals for Children$10,000
Upper Arlington Civic AssociationUpper Arlington, OH-Seed Funding$10,000
Weinland Park Youth AthleticsColumbus, OH-Football Transport$8,600
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$74,937
Fundraising Direct Expenses$18,281
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Raise the Roof$74,937$74,937$18,281$56,656
Total Events$74,937$74,937$18,281$56,656
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal Taxes Payable$4,347
State Income Tax Payable$871
Local Income Tax Payable$293
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

A review was conducted by the treasurer of the foundation before the form 990 was filed.

Form 990, Page 6, Part VI, Line 12C

Officers and board members sign conflict of interest document annually.

Form 990, Page 6, Part VI, Line 19

Available to the public on request

Filing and Contact Details

Filer

Filer Name
Upper Arlington Community
EIN
20-5860971
Address
3600 TREMONT RD, UPPER ARLINGTON, OH 43221

Signing Officer

Name
E Ann Gabriel
Title
Treasurer
Signed
2024-09-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
E Ann Gabriel
Formed
2007
Legal Domicile
Oh
Voting Board Members
16
Independent Board Members
16
Employees
3

Preparer

Firm
Oles and Associates LLC
Address
2175 RIVERSIDE DR, COLUMBUS, OH 43221-4077
Preparer
Joel F Oles
Phone
6144870774
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The upper arlington community foundation is inspired by deep rooted traditions. The uacf invests in our community by enhancing the quality of life through philanthropic activities to create a stronger and enduring impact. We serve to gain knowledge of the needs and priorities of our community and to convene, engage and align donors and community partners to invest in upper arlington, having the most effective impact possible.

Form 990, Page 2, Part III, Line 4D

Various community improvement projects

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IRS990/MissionDesc0THE UPPER ARLINGTON COMMUNITY FOUNDATION IS INSPIRED BY DEEP ROOTED TRADITIONS. THE UACF INVESTS IN OUR COMMUNITY BY ENHANCING THE QUALITY OF LIFE THROUGH PHILANTHROPIC ACTIVITIES TO CREATE A STRONGER AND ENDURING IMPACT. WE SERVE TO GAIN KNOWLEDGE OF THE NEEDS AND PRIORITIES OF OUR COMMUNITY AND TO CONVENE, ENGAGE AND ALIGN DONORS AND COMMUNITY PARTNERS TO INVEST IN UPPER ARLINGTON, HAVING THE MOST EFFECTIVE IMPACT POSSIBLE.
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IRS990/OtherExpensesGrp/Desc3COMMUNITY EVENT EXPENSE
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IRS990ScheduleD/OtherAssetsOrgGrp/Desc0ASSETS HELD BY HAMILTON CAPITAL
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1ASSETS HELD BY THE COLS FOUNDATION
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2UNDEPOSITED FUNDS
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0FEDERAL TAXES PAYABLE
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IRS990ScheduleI/RecipientTable/IRCSectionDesc0170C1
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0COMMUNITY CENTER
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1AUTHOR EXPENSES
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2EQUIPMENT & TRAVEL
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt3SEED FUNDING
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt4SEED FUNDING
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt5MEALS FOR CHILDREN
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt6FOOTBALL TRANSPORT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0CITY OF UPPER ARLINGTON
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1UPPER ARLINGTON PUBLIC LIBRARY
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2UA JUNIOR BASEBALL ASSOCIATION
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt3CITY OF UPPER ARLINGTON
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt4UPPER ARLINGTON CIVIC ASSOCIATION
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt5TRI-VILLAGE LIONS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt6WEINLAND PARK YOUTH ATHLETICS
IRS990ScheduleI/RecipientTable/RecipientEIN0316400239
IRS990ScheduleI/RecipientTable/RecipientEIN1311063119
IRS990ScheduleI/RecipientTable/RecipientEIN2814263068
IRS990ScheduleI/RecipientTable/RecipientEIN3316400239
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IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt03600 TREMONT ROAD
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt12800 TREMONT ROAD
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt22074 ARLINGTON AVENUE
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt33600 TRMONT ROAD

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.96$0.02$4.93$2.06$1.68$0.37
2023Detailed filing. Detailed filing data is available for this year.$4.53$0.03$4.51$3.17$5.39$2.22
2022Detailed filing. Detailed filing data is available for this year.$6.67$0.00$6.66$2.52$0.47$2.06
2021Detailed filing. Detailed filing data is available for this year.$4.68$0.01$4.67$2.86$0.27$2.59
2020Detailed filing. Detailed filing data is available for this year.$1.96$0.00$1.96$1.22$0.46$0.76
2019Detailed filing. Detailed filing data is available for this year.$1.19$0.02$1.16$0.89$0.46$0.43
2018Detailed filing. Detailed filing data is available for this year.$0.71$0.00$0.70$0.43$0.44$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.77$0.02$0.75$0.37$0.19$0.18
2016Detailed filing. Detailed filing data is available for this year.$0.55$0.00$0.54$0.22$0.20$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.15$0.00$0.15$0.31$0.19$0.12
2014Summary only. Only limited summary data is available for this year.$0.13$0.20$0.07$0.22$0.13$0.08
2013Summary only. Only limited summary data is available for this year.$0.12$0.28$0.16$0.23$0.27$0.04
2012Summary only. Only limited summary data is available for this year.$0.16$0.28$0.11$0.31$0.17$0.14
2011Summary only. Only limited summary data is available for this year.$0.14$0.40$0.26$0.27$0.95$0.68