Civic Intelligence

Ohio Hospice & Palliative Care Organization

990 • Fiscal year 2015 • EIN 26-4371469

Jan 01, 2015 to Dec 31, 2015 • Filed on Nov 10, 2016

2233 North Bank DriveColumbus, OH 43220

(614) 444-2882

Siviq Scores

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

Liabilities / Assets

61st percentile

0.28x

Higher debt load relative to assets than 61% of similar nonprofits.

2015 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

67th percentile

0.32x

Higher debt load relative to revenue than 67% of similar nonprofits.

2015 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2015

Net Margin

91st percentile

22%

Higher net margin than 91% of similar nonprofits.

2015 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

58th percentile

$160,405

Higher top officer pay than 58% of similar nonprofits.

Top officer pay equals 12.1% of source-year revenue.

2015 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2015

Asset Growth

99th percentile

234%

Faster asset growth than 99% of similar nonprofits.

2015 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

99th percentile

181%

Faster revenue growth than 99% of similar nonprofits.

2015 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Up

$1,544,142

Up $1,082,218 (+234%) from 2014

Net Assets

Up

$1,118,194

Up $990,322 (+774%) from 2014

Liabilities

Up

$425,948

Up $91,896 (+28%) from 2014

Revenue

Up

$1,322,275

Up $851,698 (+181%) from 2014

Expenses

Up

$1,026,286

Up $586,662 (+133%) from 2014

Net Income

Up

$295,989

Up $265,036 (+856%) from 2014

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MAssets 2011: $333,819Liabilities 2011: $367,550Net Assets 2011: -$33,7312011Assets 2012: $386,193Liabilities 2012: $378,886Net Assets 2012: $7,3072012Assets 2013: $535,186Liabilities 2013: $435,301Net Assets 2013: $99,8852013Assets 2014: $461,924Liabilities 2014: $334,052Net Assets 2014: $127,8722014Assets 2015: $1,544,142Liabilities 2015: $425,948Net Assets 2015: $1,118,1942015Assets 2016: $1,712,269Liabilities 2016: $413,338Net Assets 2016: $1,298,9312016Assets 2017: $1,745,515Liabilities 2017: $263,261Net Assets 2017: $1,482,2542017Assets 2018: $1,780,662Liabilities 2018: $324,077Net Assets 2018: $1,456,5852018Assets 2019: $2,000,608Liabilities 2019: $187,467Net Assets 2019: $1,813,1412019Assets 2020: $2,268,315Liabilities 2020: $227,382Net Assets 2020: $2,040,9332020Assets 2021: $2,772,675Liabilities 2021: $305,318Net Assets 2021: $2,467,3572021Assets 2022: $2,646,090Liabilities 2022: $329,216Net Assets 2022: $2,316,8742022Assets 2023: $2,962,065Liabilities 2023: $143,540Net Assets 2023: $2,818,5252023Assets 2024: $3,670,174Liabilities 2024: $320,871Net Assets 2024: $3,349,3032024

Highlighted filing

2015

Assets$1,544,142
Liabilities$425,948
Net Assets$1,118,194

Operations Trend

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

$3.0M$2.0M$1.0M$0Expenses 2011: $536,6992011Expenses 2012: $463,4092012Revenue 2013: $470,389Expenses 2013: $387,350Net Income 2013: $83,0392013Revenue 2014: $470,577Expenses 2014: $439,624Net Income 2014: $30,9532014Revenue 2015: $1,322,275Expenses 2015: $1,026,286Net Income 2015: $295,9892015Revenue 2016: $1,840,286Expenses 2016: $1,685,443Net Income 2016: $154,8432016Revenue 2017: $1,900,372Expenses 2017: $1,784,615Net Income 2017: $115,7572017Revenue 2018: $1,921,059Expenses 2018: $1,835,339Net Income 2018: $85,7202018Revenue 2019: $1,991,646Expenses 2019: $1,675,159Net Income 2019: $316,4872019Revenue 2020: $1,713,138Expenses 2020: $1,561,750Net Income 2020: $151,3882020Revenue 2021: $2,073,576Expenses 2021: $1,606,000Net Income 2021: $467,5762021Revenue 2022: $1,626,000Expenses 2022: $1,495,865Net Income 2022: $130,1352022Revenue 2023: $1,778,382Expenses 2023: $1,586,877Net Income 2023: $191,5052023Revenue 2024: $2,181,740Expenses 2024: $1,791,584Net Income 2024: $390,1562024

Highlighted filing

2015

Revenue$1,322,275
Expenses$1,026,286
Net Income$295,989
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Nov 10, 2016
Return Version
2015v2.1
Gross Receipts
$1,598,286
Mission and Program Overview

Mission

The association was established for the purpose of promoting quality care and responsible management of nonprofit housing facilities for the elderly. Its vision is to empower ohio organizations to optimize choices for successful aging.

Member based association that promotes and strengthens the delivery of home, hospice and palliative care services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$146,222$847,881▲ $701,659
Savings and Temporary Cash Investments$0$460,156▲ $460,156
Land, Buildings, and Equipment, Net$21,420$144,383▲ $122,963
Cash and Non-Interest-Bearing Accounts$57,975$45,016▼ $12,959
Prepaid Expenses and Deferred Charges$0$18,390▲ $18,390
Accounts Receivable$155,371$15,816▼ $139,555
Investments Other Securities$0$12,500▲ $12,500
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 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$461,924$1,544,142▲ $1,082,218
Other Assets Total$80,936$0▼ $80,936
Liabilities
Other Liabilities$248,517$0▼ $248,517
Deferred Revenue$0$234,094▲ $234,094
Accounts Payable and Accrued Expenses$33,690$191,854▲ $158,164
Mortgage Notes Payable Secured by Investment Property$51,845$0▼ $51,845
Grants Payable$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$334,052$425,948▲ $91,896
Net Assets / Fund Balance
Unrestricted Net Assets$127,872$1,118,194▲ $990,322
Permanently Rstr Net Assets$0$0→ $0
Temporarily Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$127,872$1,118,194▲ $990,322
Total Liabilities and Net Assets / Fund Balance$461,924$1,544,142▲ $1,082,218

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$56,240$148,448$204,688
Equipment$88,143$91,322$179,465
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kathryn BrodPresident/CEOFT$133,333$27,072$160,405

Board Members and Trustees

NameTitle
Mike RayChair
Judy BudiChair-elect
Cheryl CarrinoPast Chair
Mark R RickettsVice Chair
Charles RinneBoard Member
Cindy BougherBoard Member
Denise GannonBoard Member
Erica DrewryBoard Member
John WarnerBoard Member
Laura LambBoard Member
Linda CaseyBoard Member
Norm MastBoard Member
Rev Kenneth DanielBoard Member
Shelia FlanneryBoard Member
Vicky BartlettBoard Member
William FinnBoard Member
Ruth ThomsonSecretary
Troy SnyderTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,309,383
Investment Income
$12,892
Other Revenue
$0
Change in Net Assets
$295,989
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$508,039
Other Expenses$468,247
Grants and Similar Amounts Paid$50,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$297,589
Conferences and Meetings---$141,450
Current Officers, Directors, Trustees, and Key Employees---$133,333
Fees for Services Lobbying---$63,972
Grants to Domestic Orgs---$50,000
Information Technology---$42,846
Other Employee Benefits---$35,962
Fees for Services Accounting---$33,988
Occupancy---$31,634
Travel---$27,324
Office Expenses---$25,163
Payroll Taxes---$24,190
Fees for Services Other---$19,244
Depreciation Depletion---$18,168
Pension Plan Contributions---$16,965
Fees for Services Legal---$12,863
Other Expenses---$6,586
Interest---$3,269
Insurance---$2,970
All Other Expenses---$1,709
Advertising---$1,596
Fees for Service Investment Mgmnt Fees---$1,452
Total Functional Expenses$0$0$0$1,026,286
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Midwest Center for Home Hospice & Palliative CareColumbus, OH501(c)(3)General Purpose Needs of the Organization$50,000
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
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Current Year Nondeductible Lobbying and Political Cost$63,972
Total Nondeductible Lobbying and Political Cost$63,972
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

DOCUMENTS AVAILABLE TO PUBLIC, FORM 990, PAGE 6, PART VI, #19:

The organization does make its governing documents, conflict of interest policy, and financial statements available to the public. The public may request these documents since they are all on record. In addition, the documents are reported within the organization's annual report.

DETERMINING COMPENSATION FOR CEO, FORM 990, PAGE 6, PART VI #15A:

The president/ceo provides a self evaluation and each board member completes an on-line survey evaluation of the president/ceo. The information is aggregated and the results shared with the board and president/ceo. Any compensation adjustments are made based upon specific desired outcomes set mutually by the board and president/ceo. The chair conducts a follow up meeting with the president/ceo to review goals and identify areas for improvement. Two compensation surveys are used in determining compensation: (1) the aahsa annual state executive salary and compensation survey and (2) the bi-annual national compensation study for association chief staff executives conducted by the american research company.

MEMBER CLASSES, FORM 990, PAGE 6, PART VI, #6, & 7A:

There are four (4) classes of members: (1) member organization: not-for-profit organizations providing housing and/or services primarily for older persons as an integral part of their program shall be eligible. Organizations shall meet such licensure or certification requirements, as may be imposed by government authorities. (a) membership in leadingage ohio requires concurrent membership in aahsa. Each member organization is to be represented at annual or special meetings of the association, having voice and one (1) vote. All eligible components of member organizations, which are similarly controlled, are expected to be members. The leadingage ohio budget and audit committee will review and act upon any written requests for exception and/or written complaints of abuse of membership privileges. (2) associates: associated members shall have a voice but no vote at association meetings, and shall consist of: (a) allied not-for-profit organizations, which are not eligible for affiliation under sub-sections 1 or 3 of this section, shall be eligible for associate membership. (b) sole proprietors working with and predominately for the benefit of not-for-profit providers of senior services shall be eligible for associate membership. (c) corporate offices overseeing multiple member organization sites shall be eligible for associate membership. These associates shall have complimentary membership. (d) unemployed administrators or senior staff, or individuals not currently working in the senior service field, who are seeking to remain a part of the not-for-profit senior service community, shall be eligible for associate membership. (3) sustaining firms: those firms that conduct business with leadingage ohio member organizations and desire to make a contribution to leadingage ohio may be sustaining firm members. Sustaining firms shall have neither voice nor vote in association meetings. (4) honorary members: the leadingage ohio board of directors may designate certain individuals as honorary members. (a) honorary members shall have voice but no vote. (b) honorary members may not be affiliated with a potential full member, which has not availed itself of membership. (c) honorary members may not be affiliated with a proprietary organization otherwise typical of members.

FORM 990 REVIEW PROCESS, FORM 990, PAGE 6, PART VI, SECTION B, #11B:

The form 990 is prepared by an outside accounting firm and sent to the ceo for review. A copy of the 990 was provided to the board prior to filing with the irs.

Conflict of interest policy: Form 990, PAGE 6, part VI, line 12C:

There is an annual review/revision of the policy.

Filing and Contact Details

Filer

Filer Name
LeadingAge Ohio
EIN
26-4371469
In Care Of
% KATHRYN BROD
Phone
6144442882
Address
2233 North Bank Drive, Columbus, OH 43220
Doing Business As
Midwest Care Alliance

Signing Officer

Name
Kathryn Brod
Title
President/CEO
Phone
6144442882
Signed
2016-11-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kathryn Brod
Formed
2009
Legal Domicile
Oh
Voting Board Members
18
Independent Board Members
18
Employees
13
Volunteers
24

Preparer

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

Additional Explanations

Other Changes in Net Assets, Form 990, Part XI, Line 9:

Net assets transfered during merger acquisition: $691,840

PROGRAM SERVICE CHANGES: FORM 990, PAGE 2, PART III, LINE 2:

On September 1, 2015, LeadingAge Ohio merged with Ohio Hospice and Palliative Care Organization, Inc. ("MCA"). As a result of the merger, LeadingAge Ohio became the sole member of Midwest Center for Home, Hospice and Palliative Care Education ("MCE")(collectively the "Organization"). MCE is an Ohio nonprofit corporation that promotes the development and delivery of the highest quality end-of-life care relative to the hospice and palliative care needs of the terminally ill and their families. See Note 10 for additional information related to the merger. Substantially all of the Organization's revenues are derived from member and advocacy dues and annual conferences.

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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.67$0.32$3.35$2.18$1.79$0.39
2023Detailed filing. Detailed filing data is available for this year.$2.96$0.14$2.82$1.78$1.59$0.19
2022Detailed filing. Detailed filing data is available for this year.$2.65$0.33$2.32$1.63$1.50$0.13
2021Detailed filing. Detailed filing data is available for this year.$2.77$0.31$2.47$2.07$1.61$0.47
2020Detailed filing. Detailed filing data is available for this year.$2.27$0.23$2.04$1.71$1.56$0.15
2019Detailed filing. Detailed filing data is available for this year.$2.00$0.19$1.81$1.99$1.68$0.32
2018Detailed filing. Detailed filing data is available for this year.$1.78$0.32$1.46$1.92$1.84$0.09
2017Detailed filing. Detailed filing data is available for this year.$1.75$0.26$1.48$1.90$1.78$0.12
2016Detailed filing. Detailed filing data is available for this year.$1.71$0.41$1.30$1.84$1.69$0.15
2015Detailed filing. Detailed filing data is available for this year.$1.54$0.43$1.12$1.32$1.03$0.30
2014Detailed filing. Detailed filing data is available for this year.$0.46$0.33$0.13$0.47$0.44$0.03
2013Detailed filing. Detailed filing data is available for this year.$0.54$0.44$0.10$0.47$0.39$0.08
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.39$0.38$0.01$0.46
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.33$0.37$0.03$0.54