Civic Intelligence

Epilepsy Association

990 • Fiscal year 2013 • EIN 23-7198807

Jan 01, 2013 to Dec 31, 2013 • Filed on Nov 11, 2014

2831 Prospect AvenueSuite44115-2606

(216) 579-1330

Siviq Scores

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

Liabilities / Assets

38th percentile

0.05x

Higher debt load relative to assets than 38% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

45th percentile

0.08x

Higher debt load relative to revenue than 45% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Net Margin

24th percentile

-7.5%

Higher net margin than 24% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

82nd percentile

$129,758

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 21.3% of source-year revenue.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Asset Growth

49th percentile

1.7%

Faster asset growth than 49% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Up

$1,020,706

Up $17,200 (+1.7%) from 2012

Net Assets

Up

$969,397

Up $26,195 (+2.8%) from 2012

Liabilities

Down

$51,309

Down $8,995 (-15%) from 2012

Revenue

$608,467

No earlier filing loaded for comparison.

Expenses

Up

$654,154

Up $58,755 (+9.9%) from 2012

Net Income

-$45,687

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $989,533Liabilities 2010: $28,130Net Assets 2010: $961,4032010Assets 2011: $961,411Liabilities 2011: $40,728Net Assets 2011: $920,6832011Assets 2012: $1,003,506Liabilities 2012: $60,304Net Assets 2012: $943,2022012Assets 2013: $1,020,706Liabilities 2013: $51,309Net Assets 2013: $969,3972013Assets 2014: $962,019Liabilities 2014: $50,658Net Assets 2014: $911,3612014Assets 2015: $914,544Liabilities 2015: $49,468Net Assets 2015: $865,0762015Assets 2016: $920,224Liabilities 2016: $51,307Net Assets 2016: $868,9172016Assets 2017: $982,803Liabilities 2017: $37,521Net Assets 2017: $945,2822017Assets 2018: $977,046Liabilities 2018: $72,549Net Assets 2018: $904,4972018Assets 2019: $1,099,003Liabilities 2019: $89,196Net Assets 2019: $1,009,8072019Assets 2020: $1,220,378Liabilities 2020: $73,229Net Assets 2020: $1,147,1492020Assets 2021: $1,429,143Liabilities 2021: $103,653Net Assets 2021: $1,325,4902021Assets 2022: $1,326,942Liabilities 2022: $144,782Net Assets 2022: $1,182,1602022Assets 2023: $1,351,641Liabilities 2023: $101,775Net Assets 2023: $1,249,8662023Assets 2024: $1,371,554Liabilities 2024: $80,871Net Assets 2024: $1,290,6832024

Highlighted filing

2013

Assets$1,020,706
Liabilities$51,309
Net Assets$969,397

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $649,2162010Expenses 2011: $643,9842011Expenses 2012: $595,3992012Revenue 2013: $608,467Expenses 2013: $654,154Net Income 2013: -$45,6872013Revenue 2014: $632,456Expenses 2014: $702,875Net Income 2014: -$70,4192014Revenue 2015: $624,691Expenses 2015: $635,407Net Income 2015: -$10,7162015Revenue 2016: $580,058Expenses 2016: $620,977Net Income 2016: -$40,9192016Revenue 2017: $670,184Expenses 2017: $662,302Net Income 2017: $7,8822017Revenue 2018: $641,669Expenses 2018: $617,008Net Income 2018: $24,6612018Revenue 2019: $637,466Expenses 2019: $651,675Net Income 2019: -$14,2092019Revenue 2020: $664,339Expenses 2020: $621,337Net Income 2020: $43,0022020Revenue 2021: $723,567Expenses 2021: $643,620Net Income 2021: $79,9472021Revenue 2022: $747,236Expenses 2022: $707,690Net Income 2022: $39,5462022Revenue 2023: $652,080Expenses 2023: $705,180Net Income 2023: -$53,1002023Revenue 2024: $641,757Expenses 2024: $690,816Net Income 2024: -$49,0592024

Highlighted filing

2013

Revenue$608,467
Expenses$654,154
Net Income-$45,687
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Nov 11, 2014
Return Version
2013v3.1
Gross Receipts
$881,017
Mission and Program Overview

Mission

Epilepsey association raises awareness for children, adults andfamilies in northeast ohio that are impacted by epilepsy in thecommunity, provide education, advocacy and direct services that leadto an increased understanding of the disorder and to bettermanagement of the condition, resilience, personal fulfillment, independence and the ability to contribute meaningfully to thecommunity.

Providing specialized services for children, teens, adults and families affected by epilepsy.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$740,463$770,284▲ $29,821
Savings and Temporary Cash Investments$129,302$114,102▼ $15,200
Accounts Receivable$109,095$107,593▼ $1,502
Prepaid Expenses and Deferred Charges$10,630$14,852▲ $4,222
Land, Buildings, and Equipment, Net$13,504$13,698▲ $194
Cash and Non-Interest-Bearing Accounts$512$177▼ $335
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$1,003,506$1,020,706▲ $17,200
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$40,304$35,309▼ $4,995
Deferred Revenue$20,000$16,000▼ $4,000
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$60,304$51,309▼ $8,995
Net Assets / Fund Balance
Unrestricted Net Assets$554,939$562,852▲ $7,913
Permanently Rstr Net Assets$225,000$225,000→ $0
Temporarily Rstr Net Assets$163,263$181,545▲ $18,282
Total Net Assets Fund Balance$943,202$969,397▲ $26,195
Total Liabilities and Net Assets / Fund Balance$1,003,506$1,020,706▲ $17,200

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$10,991$35,486$46,477
Leasehold Improvements$2,707$677$3,384

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2013$770,332-▲ $96,034$49,827$816,539
2012$765,766-▲ $64,662$60,096$770,332
2011$803,974-▲ $18,985$57,193$765,766
2010$774,674-▲ $87,862$58,562$803,974
2009$683,395-▲ $139,450$48,171$774,674
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kelley S NeedhamCEOFT$106,303$23,455$129,758
Revenue and Support

Revenue Composition

Contributions and Grants
$323,041
Program Service Revenue
$228,459
Investment Income
$24,152
Other Revenue
$32,815
All Other Contributions
$84,011
Change in Net Assets
$-45,687

Audited Revenue Reconciliation

Revenue per Audited Statements
$608,467
Revenue Not Reported on Form 990
$71,882
Total Revenue per Audited Statements
$680,349
Total Revenue per Form 990
$608,467
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$510,488
Other Expenses$143,666
Total Fundraising Expense$58,449
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$248,253$11,154$27,325$286,732
Current Officers, Directors, Trustees, and Key Employees$118,030$5,303$12,993$136,326
Other Employee Benefits$37,234$1,673$4,098$43,005
Fees for Services Accounting-$39,530-$39,530
Payroll Taxes$24,926$1,607$3,907$30,440
Occupancy$25,108$1,156$2,830$29,094
Travel$14,244$640$1,568$16,452
Office Expenses$12,193$574$1,403$14,170
Pension Plan Contributions$12,108$544$1,333$13,985
Information Technology$6,131$282$691$7,104
Insurance$5,486$268$656$6,410
Other Expenses$5,270$242$594$6,106
Fees for Service Investment Mgmnt Fees$3,727$173$419$4,319
Fees for Services Other$1,377$1,883$291$3,551
Depreciation Depletion$2,298$106$259$2,663
Advertising$264--$264
Total Functional Expenses$530,536$65,169$58,449$654,154

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$654,154
Total Expenses per Audited Statements$654,154
Total Expenses per Form 990$654,154
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$99,427
Fundraising Direct Expenses$69,255
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$123,160$38,487$15,568$22,919
Event 2$43,315$4,383$1,274$3,109
Total Events$225,779$99,427$60,473$38,954
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
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

PAGE 6, PART VI, SECTION B, #11B

The form 990 is reviewed by the treasurer of the board who is the chair of the finance committee and brings any concerns or questions, not adequately address by the auditor or management staff, to the attention of the board of trustees.

PAGE 6, PART VI, SECTION B, #15A & 15B

The president of the board appoints an ad hoc compensation committee comprised of the president, vice president, treasurer, past president and secretary of the board. Part of the performance evaluation process is a review of performance against goal and comparability data relative to compensation in the form of salary surveys and other related information. The committee reviews and discusses the information as a group confidentially and then meets with the officer to conduct the performance review. The board of trustees is informed of the review process and such is noted in the meeting minutes. All processess are documented at the time the decisions are made.

PAGE 6, PART VI, SECTION C, #19

Annually, the association mails out the annual report containing audited financials to the agency mailing list which goes to the general public. The association's conflict of interest policy is referenced within the association code of ethics, which is available on the association's website. Additionally, the association makes its governing documents, conflict of interest policy, and financial statements available to the public upon request and makes these documents available for inspection at the association's offices.

PAGE 6, PART VI, SECTION B, #12C

Officers, directors or trustees, and key employees meet to conduct an annual policy review. During this review, the board and all employees are required to disclose any potential conflicts of interest and sign the conflict of interest statement as appropriate.

Filing and Contact Details

Filer

EIN
23-7198807
In Care Of
% KELLEY S NEEDHAM
Phone
2165791330

Signing Officer

Name
Kelley S Needham
Title
CEO
Phone
2165791330
Signed
2014-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kelley S Needham
Formed
1972
Legal Domicile
Oh
Voting Board Members
38
Independent Board Members
38
Employees
10
Volunteers
111

Preparer

Preparer
Michael G Duffy CPA
Phone
2165791330
Supplemental Narrative

Financial Statement Notes

SCHEDULE D, PART V, #4

The purpose of the endowment is to provide capital support/stability for the organization. Except for the principal, the fund is available for operating deficits of epilepsy association. Other specific purposes may be determined by future donors to the endowment. Epilepsy association's endowment consists of approximately two endowment funds established for a variety of purposes. Its endowment includes both donor-restricted endowment funds and funds designated by the board of trustees.

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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.37$0.08$1.29$0.64$0.69$0.05
2023Detailed filing. Detailed filing data is available for this year.$1.35$0.10$1.25$0.65$0.71$0.05
2022Detailed filing. Detailed filing data is available for this year.$1.33$0.14$1.18$0.75$0.71$0.04
2021Detailed filing. Detailed filing data is available for this year.$1.43$0.10$1.33$0.72$0.64$0.08
2020Detailed filing. Detailed filing data is available for this year.$1.22$0.07$1.15$0.66$0.62$0.04
2019Detailed filing. Detailed filing data is available for this year.$1.10$0.09$1.01$0.64$0.65$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.98$0.07$0.90$0.64$0.62$0.02
2017Detailed filing. Detailed filing data is available for this year.$0.98$0.04$0.95$0.67$0.66$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.92$0.05$0.87$0.58$0.62$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.91$0.05$0.87$0.62$0.64$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.96$0.05$0.91$0.63$0.70$0.07
2013Detailed filing. Detailed filing data is available for this year.$1.02$0.05$0.97$0.61$0.65$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.00$0.06$0.94$0.60
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.96$0.04$0.92$0.64
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.99$0.03$0.96$0.65
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2013 filings • 501(c)3 • $1M-$5M nonprofits