Civic Intelligence

The Station Break

990 • Fiscal year 2019 • EIN 23-7377817

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 05, 2020

160 Howard StreetMount Vernon, OH 43050

(740) 397-3841

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.08x

Higher debt load relative to assets than 62% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

56th percentile

0.05x

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

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

52nd percentile

4.5%

Higher net margin than 52% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

63rd percentile

$42,788

Higher top officer pay than 63% of similar nonprofits.

Top officer pay equals 4.8% of source-year revenue.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

19th percentile

-7.7%

Faster asset growth than 19% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

37th percentile

-1.8%

Faster revenue growth than 37% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Down

$519,938

Down $43,104 (-7.7%) from 2018

Net Assets

Up

$478,034

Up $40,096 (+9.2%) from 2018

Liabilities

Down

$41,904

Down $83,200 (-67%) from 2018

Revenue

Down

$898,899

Down $16,939 (-1.8%) from 2018

Expenses

Down

$858,803

Down $24,470 (-2.8%) from 2018

Net Income

Up

$40,096

Up $7,531 (+23%) from 2018

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2010: $765,881Liabilities 2010: $374,041Net Assets 2010: $391,8402010Assets 2012: $615,932Liabilities 2012: $185,175Net Assets 2012: $430,7572012Assets 2013: $634,087Liabilities 2013: $195,262Net Assets 2013: $438,8252013Assets 2014: $483,111Liabilities 2014: $39,673Net Assets 2014: $443,4382014Assets 2015: $502,967Liabilities 2015: $60,552Net Assets 2015: $442,4152015Assets 2016: $587,852Liabilities 2016: $177,142Net Assets 2016: $410,7102016Assets 2017: $534,420Liabilities 2017: $129,047Net Assets 2017: $405,3732017Assets 2018: $563,042Liabilities 2018: $125,104Net Assets 2018: $437,9382018Assets 2019: $519,938Liabilities 2019: $41,904Net Assets 2019: $478,0342019Assets 2020: $744,114Liabilities 2020: $210,615Net Assets 2020: $533,4992020Assets 2021: $941,906Liabilities 2021: $288,867Net Assets 2021: $653,0392021Assets 2022: $959,277Liabilities 2022: $335,525Net Assets 2022: $623,7522022Assets 2023: $917,674Liabilities 2023: $306,719Net Assets 2023: $610,9552023Assets 2024: $906,259Liabilities 2024: $239,522Net Assets 2024: $666,7372024

Highlighted filing

2019

Assets$519,938
Liabilities$41,904
Net Assets$478,034

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $902,1622010Expenses 2012: $786,9832012Revenue 2013: $834,275Expenses 2013: $826,207Net Income 2013: $8,0682013Revenue 2014: $843,350Expenses 2014: $838,737Net Income 2014: $4,6132014Revenue 2015: $839,128Expenses 2015: $843,929Net Income 2015: -$4,8012015Revenue 2016: $847,241Expenses 2016: $878,946Net Income 2016: -$31,7052016Revenue 2017: $908,455Expenses 2017: $913,792Net Income 2017: -$5,3372017Revenue 2018: $915,838Expenses 2018: $883,273Net Income 2018: $32,5652018Revenue 2019: $898,899Expenses 2019: $858,803Net Income 2019: $40,0962019Revenue 2020: $896,982Expenses 2020: $841,517Net Income 2020: $55,4652020Revenue 2021: $896,110Expenses 2021: $776,570Net Income 2021: $119,5402021Revenue 2022: $878,431Expenses 2022: $907,718Net Income 2022: -$29,2872022Revenue 2023: $1,015,282Expenses 2023: $1,028,079Net Income 2023: -$12,7972023Revenue 2024: $1,056,441Expenses 2024: $1,000,659Net Income 2024: $55,7822024

Highlighted filing

2019

Revenue$898,899
Expenses$858,803
Net Income$40,096
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 5, 2020
Return Version
2019v5.0
Gross Receipts
$898,899
Mission and Program Overview

Mission

The station break is a designated community agency that advocates, promotes, and implements services appropriate to meet the on-going needs of the sixty and up population of knox county.

The station break is a designated community agency that advocates, promotes, and implements services appropriate to meet the on-going needs of the sixty and up population of knox county, ohio.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$275,958$283,848▲ $7,890
Accounts Receivable$32,045$89,903▲ $57,858
Cash and Non-Interest-Bearing Accounts$33,823$81,426▲ $47,603
Savings and Temporary Cash Investments$217,756$64,761▼ $152,995
Prepaid Expenses and Deferred Charges$3,460--
Total Assets$563,042$519,938▼ $43,104
Liabilities
Deferred Revenue$65,075--
Other Liabilities$21,267$23,102▲ $1,835
Accounts Payable and Accrued Expenses$38,762$18,802▼ $19,960
Total Liabilities$125,104$41,904▼ $83,200
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$437,938$478,034▲ $40,096
Total Net Assets Fund Balance$437,938$478,034▲ $40,096
Total Liabilities and Net Assets / Fund Balance$563,042$519,938▼ $43,104

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$144,498$105,064$249,562
Leasehold Improvements$123,731$80,027$203,758
Equipment$15,619$34,231$49,850
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Meredith E LowtherDirectorFT$42,788$42,788
Bryan DusenberrySec/supportPT$19,939$19,939

Board Members and Trustees

NameTitle
Lane BelangiaPresident
Richard MavisPresident
Larry SchaferBoard Member
Pete HandwerkBoard Member
Claudia PidoAssistant Tr
Deb CurranTreasurer
Renee McdanielVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$805,334
Program Service Revenue
$87,120
Investment Income
$80
Other Revenue
$6,365
All Other Contributions
$48,644
Change in Net Assets
$40,096
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$483,988
Salaries, Compensation, and Employee Benefits$374,815
Total Fundraising Expense$8,105
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$199,272$30,037-$229,309
Current Officers, Directors, Trustees, and Key Employees$18,818$46,909-$65,727
Other Employee Benefits$43,829$15,463-$59,292
Occupancy$25,505$10,401$8,105$44,011
Depreciation Depletion$34,168$2,262-$36,430
Payroll Taxes$15,145$5,342-$20,487
All Other Expenses$15,636$4,669-$20,305
Office Expenses$6,318$6,316-$12,634
Other Expenses$12,154$1,612-$12,154
Fees for Services Accounting-$9,500-$9,500
Insurance$2,900$1,450-$4,350
Advertising$487$487-$974
Total Functional Expenses$716,250$134,448$8,105$858,803
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Compensation$21,046
Funds Held as Fiscal Agent$2,056
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
Business relationship with 35% controlled entity
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, Page 6, Part VI, Line 11B

The 990 is reviewed by the executive director and board members.

Form 990, Page 6, Part VI, Line 15A

The board of directors reviews and approves the director's and assistant director's annual salary. The director and assistant director, with the assistance of the supervisors, evaluate each employee annually. Employees are given a score card and a percentage rate increase based on the score.

Form 990, Page 6, Part VI, Line 19

Governing documents are available upon request.

Filing and Contact Details

Filer

Filer Name
The Station Break
EIN
23-7377817
Phone
7403973841
Address
160 HOWARD STREET, MOUNT VERNON, OH 43050

Signing Officer

Name
Meredith E Lowther
Title
Director
Phone
7403973841
Signed
2020-11-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lane Belangia
Formed
1974
Legal Domicile
Oh
Voting Board Members
10
Independent Board Members
10
Employees
24
Volunteers
50

Preparer

Firm
Wilging Roush & Parsons Cpas
Address
1684 VENTURE DR SUITE B, MOUNT VERNON, OH 43050-3241
Preparer
Deborah E Diener
Phone
7403970779
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt034231
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt12056
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED COMPENSATION
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE DIRECTOR'S AND ASSISTANT DIRECTOR'S ANNUAL SALARY. THE DIRECTOR AND ASSISTANT DIRECTOR, WITH THE ASSISTANCE OF THE SUPERVISORS, EVALUATE EACH EMPLOYEE ANNUALLY. EMPLOYEES ARE GIVEN A SCORE CARD AND A PERCENTAGE RATE INCREASE BASED ON THE SCORE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0716250
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IRS990/TotalReportableCompFromOrgAmt062727
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0898899
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0HEALTH DEPARTMENT
IRS990/USAddress/CityNm0MOUNT VERNON
IRS990/USAddress/StateAbbreviationCd0OH
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IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0WWW.STATIONBREAK.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02021-01-29 14:40:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MEREDITH E LOWTHER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum07403973841
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-11-05

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.$0.91$0.24$0.67$1.06$1.00$0.06
2023Detailed filing. Detailed filing data is available for this year.$0.92$0.31$0.61$1.02$1.03$0.01
2022Detailed filing. Detailed filing data is available for this year.$0.96$0.34$0.62$0.88$0.91$0.03
2021Detailed filing. Detailed filing data is available for this year.$0.94$0.29$0.65$0.90$0.78$0.12
2020Detailed filing. Detailed filing data is available for this year.$0.74$0.21$0.53$0.90$0.84$0.06
2019Detailed filing. Detailed filing data is available for this year.$0.52$0.04$0.48$0.90$0.86$0.04
2018Detailed filing. Detailed filing data is available for this year.$0.56$0.13$0.44$0.92$0.88$0.03
2017Detailed filing. Detailed filing data is available for this year.$0.53$0.13$0.41$0.91$0.91$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.59$0.18$0.41$0.85$0.88$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.50$0.06$0.44$0.84$0.84$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.48$0.04$0.44$0.84$0.84$0.00
2013Detailed filing. Detailed filing data is available for this year.$0.63$0.20$0.44$0.83$0.83$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.62$0.19$0.43$0.79
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.77$0.37$0.39$0.90