Civic Intelligence

Epilepsy Association

990 • Fiscal year 2014 • EIN 23-7198807

Jan 01, 2014 to Dec 31, 2014 • Filed on Nov 16, 2015

2831 Prospect AvenueCleveland, OH 44115-2606

(216) 579-1330

Siviq Scores

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

Liabilities / Assets

51st percentile

0.05x

Higher debt load relative to assets than 51% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

59th percentile

0.08x

Higher debt load relative to revenue than 59% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Net Margin

19th percentile

-11%

Higher net margin than 19% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

91st percentile

$122,144

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 19.3% of source-year revenue.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Asset Growth

22nd percentile

-5.7%

Faster asset growth than 22% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

49th percentile

3.9%

Faster revenue growth than 49% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Assets

Down

$962,019

Down $58,687 (-5.7%) from 2013

Net Assets

Down

$911,361

Down $58,036 (-6.0%) from 2013

Liabilities

Down

$50,658

Down $651 (-1.3%) from 2013

Revenue

Up

$632,456

Up $23,989 (+3.9%) from 2013

Expenses

Up

$702,875

Up $48,721 (+7.4%) from 2013

Net Income

Down

-$70,419

Down $24,732 (-54%) from 2013

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

2014

Assets$962,019
Liabilities$50,658
Net Assets$911,361

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

2014

Revenue$632,456
Expenses$702,875
Net Income-$70,419
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Nov 16, 2015
Return Version
2014v5.0
Gross Receipts
$701,708
Mission and Program Overview

Mission

The epilepsy association is a not-for-profit corporation dedicated to helping people cope with and manage seizure disorders by improving their quality of life, while empowering individuals to reach their full potential within the community.

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$770,284$725,347▼ $44,937
Accounts Receivable$107,593$98,143▼ $9,450
Savings and Temporary Cash Investments$114,102$93,757▼ $20,345
Land, Buildings, and Equipment, Net$13,698$33,829▲ $20,131
Prepaid Expenses and Deferred Charges$14,852$10,684▼ $4,168
Cash and Non-Interest-Bearing Accounts$177$259▲ $82
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$1,020,706$962,019▼ $58,687
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$35,309$50,658▲ $15,349
Deferred Revenue$16,000$0▼ $16,000
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$51,309$50,658▼ $651
Net Assets / Fund Balance
Unrestricted Net Assets$562,852$522,215▼ $40,637
Permanently Rstr Net Assets$225,000$225,000→ $0
Temporarily Rstr Net Assets$181,545$164,146▼ $17,399
Total Net Assets Fund Balance$969,397$911,361▼ $58,036
Total Liabilities and Net Assets / Fund Balance$1,020,706$962,019▼ $58,687

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$31,207$37,462$68,668
Leasehold Improvements$2,622$761$3,384

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$816,539-▲ $35,811$64,106$788,244
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
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kelley S NeedhamCEOFT$107,786$14,358$122,144
Revenue and Support

Revenue Composition

Contributions and Grants
$323,435
Program Service Revenue
$236,875
Investment Income
$27,405
Other Revenue
$44,741
All Other Contributions
$59,482
Change in Net Assets
$-70,419

Audited Revenue Reconciliation

Revenue per Audited Statements
$632,456
Revenue Not Reported on Form 990
$8,406
Total Revenue per Audited Statements
$640,862
Total Revenue per Form 990
$632,456
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$538,510
Other Expenses$164,365
Total Fundraising Expense$61,295
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$260,728$11,994$29,396$302,118
Current Officers, Directors, Trustees, and Key Employees$110,990$5,106$12,514$128,610
Other Employee Benefits$47,726$2,196$5,381$55,303
Fees for Services Accounting-$40,208-$40,208
Payroll Taxes$30,581$1,407$3,448$35,436
Occupancy$25,109$1,155$2,831$29,095
Office Expenses$17,335$797$1,954$20,086
Pension Plan Contributions$14,708$677$1,658$17,043
Travel$12,107$557$1,365$14,029
Information Technology$6,061$279$683$7,023
Insurance$5,637$259$637$6,533
Fees for Services Other$4,400$202$496$5,098
Fees for Service Investment Mgmnt Fees$3,432$158$387$3,977
Other Expenses$2,590$119$291$3,000
Depreciation Depletion$1,777$82$200$2,059
Advertising$273$13$31$317
Fees for Services Legal-$200-$200
Total Functional Expenses$576,162$65,418$61,295$702,875

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$702,875
Total Expenses per Form 990$702,875
Total Expenses per Audited Statements$698,898
Expenses Not Reported on Form 990$-3,977
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$112,142
Fundraising Direct Expenses$69,252
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala$132,097$59,428$22,349$37,079
Winter Walk$44,642$4,493$5,585$-1,092
Total Events$277,620$112,141$69,251$42,890
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

Form 990 review process: the form 990 is reviewed by the ceo and 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

Process for determining compensation: 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

Documents available to public: 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:

Monitor and enforce conflict of interest policy: 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

Filer Name
Epilepsy Association
EIN
23-7198807
In Care Of
% KELLEY S NEEDHAM
Phone
2165791330
Address
2831 Prospect Avenue, Cleveland, OH 44115-2606

Signing Officer

Name
Kelley S Needham
Title
CEO
Phone
2165791330
Signed
2015-11-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kelley S Needham
Formed
1972
Legal Domicile
Oh
Voting Board Members
31
Independent Board Members
31
Employees
9
Volunteers
111

Preparer

Firm
Hw&co
Address
23240 Chagrin Blvd Suite 700, Cleveland, OH 44122-5450
Preparer
Cathy Robinson CPA
Phone
2168311200
Supplemental Narrative

Financial Statement Notes

SCHEDULE D, PART V, #4

Intended uses of endowment funds: 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.

Schedule D, Part XI, Ln 2D

INVESTMENT FEES: $3,977

Schedule D, Part XII, Ln 2D

INVESTMENT FEES: $3,977

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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/Form990PartVIISectionAGrp/TitleTxt14TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt15TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt16TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt17TRUSTEE
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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. 2014 filings • 501(c)3 • $500k-$1M nonprofits