Civic Intelligence

Epilepsy Association

990 • Fiscal year 2018 • EIN 23-7198807

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 07, 2019

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

48th percentile

0.07x

Higher debt load relative to assets than 48% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

54th percentile

0.11x

Higher debt load relative to revenue than 54% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

52nd percentile

3.8%

Higher net margin than 52% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

81st percentile

$139,436

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 21.7% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

43rd percentile

-0.6%

Faster asset growth than 43% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

30th percentile

-4.3%

Faster revenue growth than 30% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Down

$977,046

Down $5,757 (-0.6%) from 2017

Net Assets

Down

$904,497

Down $40,785 (-4.3%) from 2017

Liabilities

Up

$72,549

Up $35,028 (+93%) from 2017

Revenue

Down

$641,669

Down $28,515 (-4.3%) from 2017

Expenses

Down

$617,008

Down $45,294 (-6.8%) from 2017

Net Income

Up

$24,661

Up $16,779 (+213%) from 2017

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

2018

Assets$977,046
Liabilities$72,549
Net Assets$904,497

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

2018

Revenue$641,669
Expenses$617,008
Net Income$24,661
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 7, 2019
Return Version
2018v3.1
Gross Receipts
$1,121,491
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$799,245$717,023▼ $82,222
Savings and Temporary Cash Investments$106,880$205,927▲ $99,047
Accounts Receivable$45,070$26,207▼ $18,863
Land, Buildings, and Equipment, Net$22,299$19,089▼ $3,210
Prepaid Expenses and Deferred Charges$9,163$8,564▼ $599
Cash and Non-Interest-Bearing Accounts$146$236▲ $90
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$982,803$977,046▼ $5,757
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$27,921$39,549▲ $11,628
Deferred Revenue$9,600$33,000▲ $23,400
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$37,521$72,549▲ $35,028
Net Assets / Fund Balance
Unrestricted Net Assets$573,143$570,897▼ $2,246
Permanently Rstr Net Assets$225,000$225,000→ $0
Temporarily Rstr Net Assets$147,139$108,600▼ $38,539
Total Net Assets Fund Balance$945,282$904,497▼ $40,785
Total Liabilities and Net Assets / Fund Balance$982,803$977,046▼ $5,757

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$16,805$17,897$34,701
Leasehold Improvements$2,284$1,100$3,384

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2018$799,245-▼ $49,904$32,318$717,023
2017$751,454-▲ $80,269$32,478$799,245
2016$728,312-▲ $55,667$32,525$751,454
2015$788,244-▼ $16,693$43,239$728,312
2014$816,539-▲ $35,811$64,106$788,244
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kelley S NeedhamCEOFT$110,391$29,045$139,436
Revenue and Support

Revenue Composition

Contributions and Grants
$434,512
Program Service Revenue
$214,155
Investment Income
$19,487
Other Revenue
$-26,485
All Other Contributions
$130,094
Change in Net Assets
$24,661

Audited Revenue Reconciliation

Revenue per Audited Statements
$637,724
Revenue Not Reported on Financial Statements
$3,945
Revenue Not Reported on Form 990
$-65,446
Total Revenue per Audited Statements
$572,278
Total Revenue per Form 990
$641,669
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$453,433
Other Expenses$163,575
Total Fundraising Expense$60,960
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$204,665$15,725$24,162$244,552
Current Officers, Directors, Trustees, and Key Employees$116,694$8,966$13,776$139,436
Fees for Services Other$50,808$3,904$5,998$60,710
Occupancy$25,630$1,969$3,026$30,625
Payroll Taxes$24,702$1,898$2,916$29,516
Other Employee Benefits$19,382$1,489$2,288$23,159
Pension Plan Contributions$14,035$1,078$1,657$16,770
Travel$13,502$1,037$1,594$16,133
Office Expenses$11,684$898$1,379$13,961
Information Technology$11,140$856$1,315$13,311
Insurance$6,039$464$713$7,216
Fees for Service Investment Mgmnt Fees$3,301$254$390$3,945
Depreciation Depletion$2,687$206$317$3,210
Advertising$195$15$23$233
Other Expenses$42$3$5$50
Total Functional Expenses$516,374$39,674$60,960$617,008

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$617,008
Expenses per Audited Statements$613,063
Total Expenses per Audited Statements$613,063
Expenses Not Reported on Financial Statements$3,945
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$66,091
Fundraising Gross Income$39,606
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala$168,281$23,275$11,789$11,486
Winter Walk$51,982$2,010$3,760$-1,750
Total Events$303,817$39,606$66,091$-26,485
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 directors 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 the Public: Annually, the Association distributes the Annual Report containing audited financials to the agency Board of Directors, Professional Advisory Board, and employees. The report is made available to the public on the agency website.

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
2019-11-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kelley S Needham
Formed
1972
Legal Domicile
Oh
Voting Board Members
29
Independent Board Members
29
Employees
8
Volunteers
115

Preparer

Firm
Hw&co
Address
23240 Chagrin Blvd Suite 700, Cleveland, OH 44122-5450
Preparer
David M Reape 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 directors.

Part IV, line 11F

The Association is a tax-exempt organization as described in Section 501(c)(3) of the Internal Revenue Code and is exempt from Federal income taxes on related income pursuant to Section 501(a) of the Code. The Association is no longer subject to Federal and local income tax examinations by tax authorities for years before 2015.

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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.$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