Liabilities / Assets
79th percentile
Higher debt load relative to assets than 79% of similar nonprofits.
EIN 23-7193597 • 501(c)3 • Willoughby Hills, OH
Profile
The paralyzed veterans of america administrative guide spells out seven areas of concentration in determining the success of a chapter serving its members. The buckeye chapter demonstrates and prides itself on the successes as outlined below. The chapter holds a minimum of five general membership meetings throughout the year including sites in dayton, cincinnati and chillicothe, ohio. Four meetings are scheduled to update members on chapter issues and typically follow a meeting of the board of directors. In addition, the chapter provides three festive meals with participation in all four locations. Members and their families are invited to attend the festivities provided by the chapter. The chapter uses video conferencing to connect to dayton vamc, cincinnati vamc, cleveland vamc and chillicothe vamc during all general membership meetings. Our sports program is consistently one of the best in the country, winning multiple national pva awards. In addition, we have two highly successful
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
79th percentile
Higher debt load relative to assets than 79% of similar nonprofits.
Liabilities / Revenue
95th percentile
Higher debt load relative to revenue than 95% of similar nonprofits.
Net Margin
65th percentile
Higher net margin than 65% of similar nonprofits.
Top Officer Pay
46th percentile
Higher top officer pay than 46% of similar nonprofits.
Top officer pay equals 9.4% of source-year revenue.
Asset Growth
48th percentile
Faster asset growth than 48% of similar nonprofits.
Revenue Growth
88th percentile
Faster revenue growth than 88% of similar nonprofits.
Assets
Up$2,955,886
Up $84,872 (+3.0%) from 2024
Liabilities
Down$1,196,632
Down $61,649 (-4.9%) from 2024
Net Assets
Up$1,759,254
Up $146,521 (+9.1%) from 2024
Revenue
Up$393,268
Up $164,314 (+72%) from 2024
Expenses
Up$341,968
Up $49,189 (+17%) from 2024
Net Income
Up$51,300
Up $115,125 (+180%) from 2024
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
The mission of the chapter is to strive to improve the quality of life of honorably discharged veterans who have spinal cord injury, dysfunction, or illness including but not limited to multiple sclerosis and als (lou gehrig's disease) through advocacy, medical research, sports and recreation, education, and communication. The chapter has developed a unique expertise on a wide variety of issues involving the special needs of our members - veterans of the armed forces who have experienced spinal cord injury or dysfunction. Public affairs - legislation, advocacy, sports, and public education the chapter will use that expertise to be the leading advocate for: -quality health care for our members -research and education addressing spinal cord injury and dysfunction -benefits available as a result of our members' military service -civil rights and opportunities which maximize the independence of our members to enable the chapter to continue to honor this commitment, we must recruit and trai
We strive to improve the quality of life of honorably discharged veterans who have spinal cord injury, dysfunction or illness, including but not limited to ms and als, through programs described in sch o.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $1,905,423 | $1,869,150 | ▼ $36,273 |
| Investments Other Securities | $827,793 | $919,739 | ▲ $91,946 |
| Cash and Non-Interest-Bearing Accounts | $63,340 | $93,803 | ▲ $30,463 |
| Savings and Temporary Cash Investments | $68,159 | $72,604 | ▲ $4,445 |
| Accounts Receivable | $5,260 | - | - |
| Prepaid Expenses and Deferred Charges | $1,039 | $551 | ▼ $488 |
| Total Assets | $2,871,014 | $2,955,886 | ▲ $84,872 |
| Other Assets Total | - | $39 | - |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $1,232,469 | $1,166,098 | ▼ $66,371 |
| Accounts Payable and Accrued Expenses | $25,812 | $30,534 | ▲ $4,722 |
| Total Liabilities | $1,258,281 | $1,196,632 | ▼ $61,649 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $1,608,351 | $1,759,254 | ▲ $150,903 |
| Net Assets With Donor Restrictions | $4,382 | - | - |
| Total Net Assets Fund Balance | $1,612,733 | $1,759,254 | ▲ $146,521 |
| Total Liabilities and Net Assets / Fund Balance | $2,871,014 | $2,955,886 | ▲ $84,872 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $1,276,350 | $133,123 | $1,409,473 |
| Land | $592,800 | - | $592,800 |
| Other Securities | $919,739 | - | - |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Betsey Kamm | Executive Di | FT | $37,035 | $37,035 |
| Name | Title |
|---|---|
| Milton Young | President |
| Chadwick Watiker | Director |
| Doug Beckley | Director |
| Paul Mann | Director |
| Robert Morris | Director |
| Tiffaney Davison | Director |
| Holly Koester | Secretary |
| Lucas Meyer | Treasurer |
| Larry Bostic | Vice Preside |
| Line Item | Amount |
|---|---|
| Other Expenses | $135,399 |
| Salaries, Compensation, and Employee Benefits | $120,534 |
| Grants and Similar Amounts Paid | $86,035 |
| Total Fundraising Expense | $35,956 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $41,386 | $10,182 | $16,746 | $68,314 |
| Conferences and Meetings | $56,665 | - | - | $56,665 |
| Grants to Domestic Individuals | $45,005 | - | - | $45,005 |
| Grants to Domestic Orgs | $41,030 | - | - | $41,030 |
| Office Expenses | $30,495 | $2,438 | $5,633 | $38,566 |
| Current Officers, Directors, Trustees, and Key Employees | $22,440 | $5,518 | $9,077 | $37,035 |
| Fees for Services Other | $4,586 | $20,204 | - | $24,790 |
| Occupancy | $12,275 | - | - | $12,275 |
| Payroll Taxes | $5,082 | $1,250 | $2,057 | $8,389 |
| Other Employee Benefits | $4,117 | $1,013 | $1,666 | $6,796 |
| Insurance | $1,853 | $473 | $777 | $3,103 |
| Total Functional Expenses | $264,934 | $41,078 | $35,956 | $341,968 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $341,968 |
| Total Expenses per Audited Statements | $341,968 |
| Total Expenses per Form 990 | $341,968 |
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| Athleticteam Grants | - | - | - | $34,030 |
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $75,108 |
| Fundraising Direct Expenses | $1,505 |
| Professional Fundraising Fees | $0 |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Special Events | $75,108 | $75,108 | $1,505 | $73,603 |
| Total Events | $75,108 | $75,108 | $1,505 | $73,603 |
“The members elect the board of directors on a semi-annual basis.”
“Prior to filing, the form 990 is first presented to the finance staff and the executive director for review and approval. Any changes are then incoporated into the 990 by the independent cpa-preparer, prior to submitting the return to the treasurer and finance committee, who have been delegated responsability for final review by the board of directors. The treasurer, a board officer, signs the 990.”
“Conflict of interest statements are signed annually by the board of directors.”
“The executive director's compensation is approved by the board of directors and is based on comparable compensation supported by information provided by national statistics from the paralyzed veterans of america's national office.”
“The organization's governing documents, form 990, conflict of interest policy and financial statements are made avaliable to the public upon request. The form 990 can also be found on several publically-accessible websites.”
“The mission of the chapter is to strive to improve the quality of life of honorably discharged veterans who have spinal cord injury, dysfunction, or illness including but not limited to multiple sclerosis and als (lou gehrig's disease) through advocacy, medical research, sports and recreation, education, and communication. The chapter has developed a unique expertise on a wide variety of issues involving the special needs of our members - veterans of the armed forces who have experienced spinal cord injury or dysfunction. Public affairs - legislation, advocacy, sports, and public education the chapter will use that expertise to be the leading advocate for: -quality health care for our members -research and education addressing spinal cord injury and dysfunction -benefits available as a result of our members' military service -civil rights and opportunities which maximize the independence of our members to enable the chapter to continue to honor this commitment, we must recruit and train members who have the experience, energy, dedication, and passion necessary to manage the chapter and ensure adequate resources to sustain the programs essential for the chapter to achieve its mission. During the year ended september 30, 2025, the organization's accomplishments include: -the chapter provided in-person peer support to members and prospective members who are hospitalized with spinal cord injury or disease -the chapter continued to offer emergency assistance to members who may have financial difficulties in addition to making available resource information about other ways of getting help. -the chapter continued to offer its adaptive sports program including the buckeye wheelchair games and a wheelchair billiards tournament -quarterly membership meetings were held at va hospital locations around the state and via zoom which included presentations of interest to members on topics such as adaptive brewing, flag etiquette and the uss cleveland. A thanksgiving meal was provided to members in attendance at the november general membership meeting with simpler meals provided at the other meetings. -the chapter provided financial support for caregivers of members to attend the national veterans wheelchair games and the winter sports clinic. -monthly, the chapter provides a hot dog day at the louis stokes va in which it visits patient rooms in the spinal cord unit to offer hot dogs, chips and a beverage.”
“Volunteers contribute to all aspects of the chapter's activities including adaptive sports, fundraising events, member service and governance.”
“During bpva's 53rd year as a veteran's service organization, we carried out our mission of improving the lives of our members. We did this by awarding an accessible home modification grant and by providing financial support to our members who needed emergency assistance. In the spring, we participated in pva's advocacy week in washington dc, meeting with several of ohio's congresspeople and representatives to discuss the needs of our disabled veterans. We supported adaptive sports, including hosting the 2025 buckeye wheelchair games at spire academy in geneva, ohio in which over 50 wheelchair athletes competed in approximately a dozen different adaptive sports events. We communicated regularly with our members throughout the state by sharing a comprehensive quarterly newsletter, the buckeye banner, and by holding quarterly general membership meetings-- most recently in person at va locations around the state as well as virtual.”
“Accounting for uncertainty in income taxes. Fasb asc 740 details how companies should recognize, measure, present and disclose uncertain tax positions that have been or are expected to be taken. As such, the consolidated financial statements would reflect expected future tax consequences of uncertain tax positions presuming the taxing authorities' full knowledge of the position and all relevant facts, if they existed. Management believes that there are no uncertain tax positions. The chapter's tax years that remain subject to examination by the internal revenue service are september 30, 2022 and forward.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | DURING BPVA'S 53RD YEAR AS A VETERAN'S SERVICE ORGANIZATION, WE CARRIED OUT OUR MISSION OF IMPROVING THE LIVES OF OUR MEMBERS. WE DID THIS BY AWARDING AN ACCESSIBLE HOME MODIFICATION GRANT AND BY PROVIDING FINANCIAL SUPPORT TO OUR MEMBERS WHO NEEDED EMERGENCY ASSISTANCE. IN THE SPRING, WE PARTICIPATED IN PVA'S ADVOCACY WEEK IN WASHINGTON DC, MEETING WITH SEVERAL OF OHIO'S CONGRESSPEOPLE AND REPRESENTATIVES TO DISCUSS THE NEEDS OF OUR DISABLED VETERANS. WE SUPPORTED ADAPTIVE SPORTS, INCLUDING HOSTING THE 2025 BUCKEYE WHEELCHAIR GAMES AT SPIRE ACADEMY IN GENEVA, OHIO IN WHICH OVER 50 WHEELCHAIR ATHLETES COMPETED IN APPROXIMATELY A DOZEN DIFFERENT ADAPTIVE SPORTS EVENTS. WE COMMUNICATED REGULARLY WITH OUR MEMBERS THROUGHOUT THE STATE BY SHARING A COMPREHENSIVE QUARTERLY NEWSLETTER, THE BUCKEYE BANNER, AND BY HOLDING QUARTERLY GENERAL MEMBERSHIP MEETINGS-- MOST RECENTLY IN PERSON AT VA LOCATIONS AROUND THE STATE AS WELL AS VIRTUAL. |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. FASB ASC 740 DETAILS HOW COMPANIES SHOULD RECOGNIZE, MEASURE, PRESENT AND DISCLOSE UNCERTAIN TAX POSITIONS THAT HAVE BEEN OR ARE EXPECTED TO BE TAKEN. AS SUCH, THE CONSOLIDATED FINANCIAL STATEMENTS WOULD REFLECT EXPECTED FUTURE TAX CONSEQUENCES OF UNCERTAIN TAX POSITIONS PRESUMING THE TAXING AUTHORITIES' FULL KNOWLEDGE OF THE POSITION AND ALL RELEVANT FACTS, IF THEY EXISTED. MANAGEMENT BELIEVES THAT THERE ARE NO UNCERTAIN TAX POSITIONS. THE CHAPTER'S TAX YEARS THAT REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE ARE SEPTEMBER 30, 2022 AND FORWARD. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 3, PART X |
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| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt | 2 | VA TUITION REIMBURSEMENT |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt | 3 | HOLIDAY GIFT CARD PROGRAM |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE MISSION OF THE CHAPTER IS TO STRIVE TO IMPROVE THE QUALITY OF LIFE OF HONORABLY DISCHARGED VETERANS WHO HAVE SPINAL CORD INJURY, DYSFUNCTION, OR ILLNESS INCLUDING BUT NOT LIMITED TO MULTIPLE SCLEROSIS AND ALS (LOU GEHRIG'S DISEASE) THROUGH ADVOCACY, MEDICAL RESEARCH, SPORTS AND RECREATION, EDUCATION, AND COMMUNICATION. THE CHAPTER HAS DEVELOPED A UNIQUE EXPERTISE ON A WIDE VARIETY OF ISSUES INVOLVING THE SPECIAL NEEDS OF OUR MEMBERS - VETERANS OF THE ARMED FORCES WHO HAVE EXPERIENCED SPINAL CORD INJURY OR DYSFUNCTION. PUBLIC AFFAIRS - LEGISLATION, ADVOCACY, SPORTS, AND PUBLIC EDUCATION THE CHAPTER WILL USE THAT EXPERTISE TO BE THE LEADING ADVOCATE FOR: -QUALITY HEALTH CARE FOR OUR MEMBERS -RESEARCH AND EDUCATION ADDRESSING SPINAL CORD INJURY AND DYSFUNCTION -BENEFITS AVAILABLE AS A RESULT OF OUR MEMBERS' MILITARY SERVICE -CIVIL RIGHTS AND OPPORTUNITIES WHICH MAXIMIZE THE INDEPENDENCE OF OUR MEMBERS TO ENABLE THE CHAPTER TO CONTINUE TO HONOR THIS COMMITMENT, WE MUST RECRUIT AND TRAIN MEMBERS WHO HAVE THE EXPERIENCE, ENERGY, DEDICATION, AND PASSION NECESSARY TO MANAGE THE CHAPTER AND ENSURE ADEQUATE RESOURCES TO SUSTAIN THE PROGRAMS ESSENTIAL FOR THE CHAPTER TO ACHIEVE ITS MISSION. DURING THE YEAR ENDED SEPTEMBER 30, 2025, THE ORGANIZATION'S ACCOMPLISHMENTS INCLUDE: -THE CHAPTER PROVIDED IN-PERSON PEER SUPPORT TO MEMBERS AND PROSPECTIVE MEMBERS WHO ARE HOSPITALIZED WITH SPINAL CORD INJURY OR DISEASE -THE CHAPTER CONTINUED TO OFFER EMERGENCY ASSISTANCE TO MEMBERS WHO MAY HAVE FINANCIAL DIFFICULTIES IN ADDITION TO MAKING AVAILABLE RESOURCE INFORMATION ABOUT OTHER WAYS OF GETTING HELP. -THE CHAPTER CONTINUED TO OFFER ITS ADAPTIVE SPORTS PROGRAM INCLUDING THE BUCKEYE WHEELCHAIR GAMES AND A WHEELCHAIR BILLIARDS TOURNAMENT -QUARTERLY MEMBERSHIP MEETINGS WERE HELD AT VA HOSPITAL LOCATIONS AROUND THE STATE AND VIA ZOOM WHICH INCLUDED PRESENTATIONS OF INTEREST TO MEMBERS ON TOPICS SUCH AS ADAPTIVE BREWING, FLAG ETIQUETTE AND THE USS CLEVELAND. A THANKSGIVING MEAL WAS PROVIDED TO MEMBERS IN ATTENDANCE AT THE NOVEMBER GENERAL MEMBERSHIP MEETING WITH SIMPLER MEALS PROVIDED AT THE OTHER MEETINGS. -THE CHAPTER PROVIDED FINANCIAL SUPPORT FOR CAREGIVERS OF MEMBERS TO ATTEND THE NATIONAL VETERANS WHEELCHAIR GAMES AND THE WINTER SPORTS CLINIC. -MONTHLY, THE CHAPTER PROVIDES A HOT DOG DAY AT THE LOUIS STOKES VA IN WHICH IT VISITS PATIENT ROOMS IN THE SPINAL CORD UNIT TO OFFER HOT DOGS, CHIPS AND A BEVERAGE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | VOLUNTEERS CONTRIBUTE TO ALL ASPECTS OF THE CHAPTER'S ACTIVITIES INCLUDING ADAPTIVE SPORTS, FUNDRAISING EVENTS, MEMBER SERVICE AND GOVERNANCE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | DURING BPVA'S 53RD YEAR AS A VETERAN'S SERVICE ORGANIZATION, WE CARRIED OUT OUR MISSION OF IMPROVING THE LIVES OF OUR MEMBERS. WE DID THIS BY AWARDING AN ACCESSIBLE HOME MODIFICATION GRANT AND BY PROVIDING FINANCIAL SUPPORT TO OUR MEMBERS WHO NEEDED EMERGENCY ASSISTANCE. IN THE SPRING, WE PARTICIPATED IN PVA'S ADVOCACY WEEK IN WASHINGTON DC, MEETING WITH SEVERAL OF OHIO'S CONGRESSPEOPLE AND REPRESENTATIVES TO DISCUSS THE NEEDS OF OUR DISABLED VETERANS. WE SUPPORTED ADAPTIVE SPORTS, INCLUDING HOSTING THE 2025 BUCKEYE WHEELCHAIR GAMES AT SPIRE ACADEMY IN GENEVA, OHIO IN WHICH OVER 50 WHEELCHAIR ATHLETES COMPETED IN APPROXIMATELY A DOZEN DIFFERENT ADAPTIVE SPORTS EVENTS. WE COMMUNICATED REGULARLY WITH OUR MEMBERS THROUGHOUT THE STATE BY SHARING A COMPREHENSIVE QUARTERLY NEWSLETTER, THE BUCKEYE BANNER, AND BY HOLDING QUARTERLY GENERAL MEMBERSHIP MEETINGS-- MOST RECENTLY IN PERSON AT VA LOCATIONS AROUND THE STATE AS WELL AS VIRTUAL. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE MEMBERS ELECT THE BOARD OF DIRECTORS ON A SEMI-ANNUAL BASIS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | PRIOR TO FILING, THE FORM 990 IS FIRST PRESENTED TO THE FINANCE STAFF AND THE EXECUTIVE DIRECTOR FOR REVIEW AND APPROVAL. ANY CHANGES ARE THEN INCOPORATED INTO THE 990 BY THE INDEPENDENT CPA-PREPARER, PRIOR TO SUBMITTING THE RETURN TO THE TREASURER AND FINANCE COMMITTEE, WHO HAVE BEEN DELEGATED RESPONSABILITY FOR FINAL REVIEW BY THE BOARD OF DIRECTORS. THE TREASURER, A BOARD OFFICER, SIGNS THE 990. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | CONFLICT OF INTEREST STATEMENTS ARE SIGNED ANNUALLY BY THE BOARD OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE EXECUTIVE DIRECTOR'S COMPENSATION IS APPROVED BY THE BOARD OF DIRECTORS AND IS BASED ON COMPARABLE COMPENSATION SUPPORTED BY INFORMATION PROVIDED BY NATIONAL STATISTICS FROM THE PARALYZED VETERANS OF AMERICA'S NATIONAL OFFICE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | THE ORGANIZATION'S GOVERNING DOCUMENTS, FORM 990, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVALIABLE TO THE PUBLIC UPON REQUEST. THE FORM 990 CAN ALSO BE FOUND ON SEVERAL PUBLICALLY-ACCESSIBLE WEBSITES. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 1, PART I, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 2, PART III, LINE 4D |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 12C |
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