Civic Intelligence

Epilepsy Foundation of Greater Cincinnati and Columbus

990 • Fiscal year 2017 • EIN 23-7284156

Jan 01, 2017 to Dec 31, 2017 • Filed on Jun 15, 2018

895 Central AvenueCincinnati, OH 45202

(513) 721-2905

Siviq Scores

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

Liabilities / Assets

80th percentile

0.49x

Higher debt load relative to assets than 80% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

56th percentile

0.13x

Higher debt load relative to revenue than 56% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

28th percentile

-4.2%

Higher net margin than 28% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

73rd percentile

$110,307

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 3.0% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

7th percentile

-18%

Faster asset growth than 7% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

41st percentile

1.1%

Faster revenue growth than 41% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Down

$989,583

Down $218,035 (-18%) from 2016

Net Assets

Down

$503,298

Down $155,721 (-24%) from 2016

Liabilities

Down

$486,285

Down $62,314 (-11%) from 2016

Revenue

Up

$3,669,025

Up $39,717 (+1.1%) from 2016

Expenses

Up

$3,824,746

Up $155,697 (+4.2%) from 2016

Net Income

Down

-$155,721

Down $115,980 (-292%) from 2016

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $1,289,859Liabilities 2011: $727,776Net Assets 2011: $562,0832011Assets 2012: $1,366,371Liabilities 2012: $664,380Net Assets 2012: $701,9912012Assets 2014: $1,311,172Liabilities 2014: $618,831Net Assets 2014: $692,3412014Assets 2015: $1,250,850Liabilities 2015: $552,090Net Assets 2015: $698,7602015Assets 2016: $1,207,618Liabilities 2016: $548,599Net Assets 2016: $659,0192016Assets 2017: $989,583Liabilities 2017: $486,285Net Assets 2017: $503,2982017Assets 2019: $881,039Liabilities 2019: $338,029Net Assets 2019: $543,0102019Assets 2020: $1,791,600Liabilities 2020: $408,280Net Assets 2020: $1,383,3202020Assets 2021: $1,599,010Liabilities 2021: $322,185Net Assets 2021: $1,276,8252021Assets 2022: $1,779,866Liabilities 2022: $461,856Net Assets 2022: $1,318,0102022Assets 2023: $2,035,024Liabilities 2023: $1,059,577Net Assets 2023: $975,4472023Assets 2024: $2,775,922Liabilities 2024: $1,148,608Net Assets 2024: $1,627,3142024

Highlighted filing

2017

Assets$989,583
Liabilities$486,285
Net Assets$503,298

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $3,403,3762011Expenses 2012: $3,326,1042012Revenue 2014: $3,527,939Expenses 2014: $3,436,686Net Income 2014: $91,2532014Revenue 2015: $3,558,911Expenses 2015: $3,552,492Net Income 2015: $6,4192015Revenue 2016: $3,629,308Expenses 2016: $3,669,049Net Income 2016: -$39,7412016Revenue 2017: $3,669,025Expenses 2017: $3,824,746Net Income 2017: -$155,7212017Revenue 2019: $3,847,120Expenses 2019: $3,785,242Net Income 2019: $61,8782019Revenue 2020: $4,711,671Expenses 2020: $3,871,361Net Income 2020: $840,3102020Revenue 2021: $3,888,476Expenses 2021: $3,994,971Net Income 2021: -$106,4952021Revenue 2022: $4,287,368Expenses 2022: $4,246,183Net Income 2022: $41,1852022Revenue 2023: $4,297,077Expenses 2023: $4,639,640Net Income 2023: -$342,5632023Revenue 2024: $5,751,157Expenses 2024: $5,099,290Net Income 2024: $651,8672024

Highlighted filing

2017

Revenue$3,669,025
Expenses$3,824,746
Net Income-$155,721
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Jun 15, 2018
Return Version
2017v2.2
Gross Receipts
$3,757,738
Mission and Program Overview

Mission

The Foundation provides employment counseling, information, education, and referral services about epilepsy and seizure disorders consistent with the program of the Epilepsy Foundation of America, whose purpose is to carry on an effective program toward solving problems associated with epilepsy. The Foundation aids in the care, treatment, and rehabilitation of individuals afflicted with epilepsy through the operation of the Benton, Arborview, Sycamore, and Cedar Creek centers' residency program.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$415,905$406,681▼ $9,224
Savings and Temporary Cash Investments$334,431$246,089▼ $88,342
Accounts Receivable$267,243$243,979▼ $23,264
Cash and Non-Interest-Bearing Accounts$148,752$45,689▼ $103,063
Prepaid Expenses and Deferred Charges$14,567$16,132▲ $1,565
Pledges and Grants Receivable-$4,316-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$1,207,618$989,583▼ $218,035
Other Assets Total$26,720$26,697▼ $23
Liabilities
Accounts Payable and Accrued Expenses$426,588$390,267▼ $36,321
Mortgage Notes Payable Secured by Investment Property$122,011$96,018▼ $25,993
Total Liabilities$548,599$486,285▼ $62,314
Net Assets / Fund Balance
Unrestricted Net Assets$525,384$381,347▼ $144,037
Temporarily Rstr Net Assets$133,635$121,951▼ $11,684
Total Net Assets Fund Balance$659,019$503,298▼ $155,721
Total Liabilities and Net Assets / Fund Balance$1,207,618$989,583▼ $218,035

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$230,930$380,547$611,477
Buildings$74,799$180,260$255,059
Equipment$45,852$202,126$247,978
Other Land Buildings$5,575$138,060$143,635
Land$49,525-$49,525
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kathy SchragExecutive DirectorFT$110,307$110,307
Mark FindleyAssistant DirectorFT$107,539$107,539

Board Members and Trustees

NameTitle
Jack FreyvogelPresident
Nicole StonitschVice President
Alyssa RiceTrustee
Chad SchaeferTrustee
Craig ForrestTrustee
David Ficker MdTrustee
Diego Morita MdTrustee
Emily KlatteTrustee
Erik RickardTrustee
Mary BroxtermanTrustee
Matt SalyersTrustee
Peggy ClarkTrustee
Dale DeanSecretary
Kevin RicciTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$282,498
Program Service Revenue
$3,186,931
Investment Income
$806
Other Revenue
$198,790
All Other Contributions
$186,277
Change in Net Assets
$-155,721
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,695,232
Other Expenses$1,129,514
Total Fundraising Expense$143,612
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,882,788$75,446$59,135$2,017,369
Other Employee Benefits$284,886--$284,886
Occupancy$147,476$98,178-$245,654
Current Officers, Directors, Trustees, and Key Employees$107,747$92,834$17,265$217,846
Payroll Taxes$83,455$66,514$25,162$175,131
All Other Expenses$120,393$19,593$14,034$154,020
Fees for Services Accounting$12,031$43,430-$55,461
Depreciation Depletion$49,974--$49,974
Travel$32,247$11,576-$43,823
Other Expenses$33,855$7,532$6,660$41,387
Insurance$31,234$6,188-$37,422
Advertising$2,536$3,510$21,356$27,402
Office Expenses$11,427--$11,427
Interest$6,624--$6,624
Total Functional Expenses$3,237,071$444,063$143,612$3,824,746
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$272,825
Fundraising Direct Expenses$88,713
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Emerald Miles - Race/Walk$97,800$75,245$20,867$54,378
Run To Erase Epilepsy 5K - Columbus$65,407$46,800$10,009$36,791
Total Events$319,112$268,832$88,713$180,119
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$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
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
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

Form 990, Part VI, Line 11B: Form 990 Review Process

Form 990 is reviewed by the Executive Director prior to filing with the IRS.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

The Organization requires that all officers, directors, trustees, and key employees disclose and/or update annually information regarding their interest and those of their family members that could give rise to conflicts of interest. All officers, directors, trustees, and key employees are required to disclose potential conflicts of interest as they occur and abstain from deliberations and decisions in any transactions where a conflict of interest exists.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

The Organization makes its governing documents, conflicts of interest policy, and financial statements available upon request.

Filing and Contact Details

Filer

Filer Name
Epilepsy Foundation of Greater
EIN
23-7284156
Phone
5137212905
Address
895 CENTRAL AVENUE, CINCINNATI, OH 45202

Signing Officer

Name
Kathy Schrag
Title
Executive Director
Signed
2018-06-15
Discuss with paid preparer
Yes

Organization Details

Formed
1974
Legal Domicile
Oh
Voting Board Members
13
Independent Board Members
13
Employees
91
Volunteers
253

Preparer

Firm
FRANZ CPAs Inc
Address
8370 E Kemper Road, Cincinnati, OH 45249
Preparer
Timothy R Franz
Phone
5134894848
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

OTHER PROGRAM SERVICES 4: Employment Assistance: The Foundation has implemented a Skills Training Employment Preparation Services (STEPS) program to help individuals with epilepsy to refine the necessary skills to gain employment. OTHER PROGRAM SERVICES 5: Advocacy: The Foundation advocates to end discrimination for all individuals with epilepsy on the Federal, State, and Local level. The Foundation participates in various programs to keep the public informed about the rights of individuals with epilepsy. OTHER PROGRAM SERVICES 6: Day Activity: The Foundation provides educational, vocational, and social programs for unemployed individuals with epilepsy and developmental disabilities. OTHER PROGRAM SERVICES 7: Social Habilitation Programs-Columbus: The Foundation provides social habilitation programs in the greater Columbus area to help individuals with epilepsy cope with the day-to-day challenges. This program includes information/referral services, medication assistance, counseling services, support groups, and community education.

Financial Statement Notes

Part X : FIN48 Footnote

The Foundation is exempt from Federal income taxes under IRC Section 501(c)(3) and has had no unrelated business income subject to income tax for the tax year ended December 31, 2017. Generally Accepted Accounting Principles (GAAP) require the Foundation to evaluate the level of uncertainty related to whether tax positions taken will be sustained upon examination. Any positions taken that does not meet the more-likely-than-not threshold must be quantified and recorded as a liability for unrecognized tax benefits in the accompanying statements of financial position along with any associated interest and penalties that would be payable to the taxing authorities upon examination. Management believes that none of the tax positions taken would materially impact the financial statements and no such liabilities have been recorded. With few exceptions, the Foundation is no longer subject to income tax examinations by the Federal, State, or Local tax authorities for tax years' ended December 31, 2013 and prior.

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IRS990/MissionDesc0The Foundation provides employment counseling, information, education, and referral services about epilepsy and seizure disorders consistent with the program of the Epilepsy Foundation of America, whose purpose is to carry on an effective program toward solving problems associated with epilepsy. The Foundation aids in the care, treatment, and rehabilitation of individuals afflicted with epilepsy through the operation of the Benton, Arborview, Sycamore, and Cedar Creek centers' residency program.
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IRS990/ProgSrvcAccomActy2Grp/Desc0Social Habilitation Programs-Columbus: The Foundation provides social habilitation programs in the greater Columbus area to help individuals with epilepsy cope with the day-to-day challenges. This program includes information/referral services, medication assistance, counseling services, support groups, and community education.
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IRS990/ProgSrvcAccomActy3Grp/Desc0Counseling: The Foundation employs staff whom are educated, trained, and qualified in assisting individuals with epilepsy and their families in the area of counseling. The Foundation's counselors guide individuals and their families through early intervention, crisis intervention, supportive counseling, anger issues, denial and adjustment issues, and with connecting proper community resources.
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