Civic Intelligence

Arthritis Foundation Great Lakes Region Inc

EIN 27-4014550 • 501(c)3 • Hilliard, OH

Profile

The mission of the Arthritis Foundation is to improve lives through leadership in prevention, control and cure of arthritis and related diseases.

3740 Ridge Mill DrHilliard, OH 43026-9231

www.arthritis.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

35th percentile

0.07x

Higher debt load relative to assets than 35% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2014

Liabilities / Revenue

22nd percentile

0.06x

Higher debt load relative to revenue than 22% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2014

Net Margin

59th percentile

8.4%

Higher net margin than 59% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2014

Top Officer Pay

65th percentile

$234,178

Higher top officer pay than 65% of similar nonprofits.

Top officer pay equals 1.8% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2014

Asset Growth

31st percentile

-0.6%

Faster asset growth than 31% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2013 to 2014

Revenue Growth

70th percentile

20%

Faster revenue growth than 70% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2013 to 2014

Assets

Down

$9,965,405

Down $64,718 (-0.6%) from 2013

Liabilities

Down

$710,868

Down $1,173,317 (-62%) from 2013

Net Assets

Up

$9,254,537

Up $1,108,599 (+14%) from 2013

Revenue

Up

$12,785,112

Up $2,133,172 (+20%) from 2013

Expenses

Up

$11,707,396

Up $2,041,698 (+21%) from 2013

Net Income

Up

$1,077,716

Up $91,474 (+9.3%) from 2013

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$15M$10M$5.0M$0Assets 2011: $10,360,827Liabilities 2011: $2,581,001Net Assets 2011: $7,779,8262011Assets 2012: $8,328,964Liabilities 2012: $1,466,538Net Assets 2012: $6,862,4262012Assets 2013: $10,030,123Liabilities 2013: $1,884,185Net Assets 2013: $8,145,9382013Assets 2014: $9,965,405Liabilities 2014: $710,868Net Assets 2014: $9,254,5372014

Highlighted filing

2014

Assets$9,965,405
Liabilities$710,868
Net Assets$9,254,537

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$15M$10M$5.0M$0Expenses 2011: $9,864,2512011Expenses 2012: $10,053,8062012Revenue 2013: $10,651,940Expenses 2013: $9,665,698Net Income 2013: $986,2422013Revenue 2014: $12,785,112Expenses 2014: $11,707,396Net Income 2014: $1,077,7162014

Highlighted filing

2014

Revenue$12,785,112
Expenses$11,707,396
Net Income$1,077,716

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Aug 13, 2015
Return Version
2014v5.0
Gross Receipts
$15,283,619
Mission and Program Overview

Mission

The mission of the Arthritis Foundation is to improve lives through leadership in prevention, control and cure of arthritis and related diseases.

The mission of the Arthritis Foundation is to improve lives through leadership in the prevention, control and cure of arthritis and related diseases.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,341,836$3,409,274▲ $1,067,438
Pledges and Grants Receivable$3,222,870$1,605,349▼ $1,617,521
Savings and Temporary Cash Investments$323,064$1,052,475▲ $729,411
Land, Buildings, and Equipment, Net$627,020$570,667▼ $56,353
Prepaid Expenses and Deferred Charges$77,429$71,694▼ $5,735
Accounts Receivable$17,233$12,146▼ $5,087
Cash and Non-Interest-Bearing Accounts$1,850$1,650▼ $200
Total Assets$10,030,123$9,965,405▼ $64,718
Other Assets Total$3,418,821$3,242,150▼ $176,671
Liabilities
Accounts Payable and Accrued Expenses$636,223$434,578▼ $201,645
Other Liabilities$1,247,962$276,290▼ $971,672
Total Liabilities$1,884,185$710,868▼ $1,173,317
Net Assets / Fund Balance
Unrestricted Net Assets$2,776,758$4,521,076▲ $1,744,318
Permanently Rstr Net Assets$3,823,668$3,865,188▲ $41,520
Temporarily Rstr Net Assets$1,545,512$868,273▼ $677,239
Total Net Assets Fund Balance$8,145,938$9,254,537▲ $1,108,599
Total Liabilities and Net Assets / Fund Balance$10,030,123$9,965,405▼ $64,718

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$322,672$306,931$629,603
Equipment$122,146$272,662$394,808
Leasehold Improvements$47,243$72,543$119,786
Land$77,000-$77,000
Other Land Buildings$1,606$25,556$27,162
Other Assets Org$3,050,391--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$1,196,034-▲ $55,304$400,501$850,837
2013$1,078,786$46,817▲ $165,941$95,510$1,196,034
2012$1,411,512-▲ $101,221$433,947$1,078,786
2011$1,176,075$237,487▲ $64,364$66,414$1,411,512
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Christopher F SmithChief Exec OfficerFT$198,541$35,637$234,178
Barbara PerezCMOFT$143,765$20,137$163,902
Mary KudasickCDOFT$140,820$19,640$160,460
Michelle GlazierDvpFT$138,259$2,950$141,209
Rosemarie MorrisVice President FinanceFT$109,626$2,418$112,044
Revenue and Support

Revenue Composition

Contributions and Grants
$10,870,402
Program Service Revenue
$76,123
Investment Income
$338,827
Other Revenue
$1,499,760
All Other Contributions
$8,483,511
Change in Net Assets
$1,077,716

Audited Revenue Reconciliation

Revenue per Audited Statements
$12,785,112
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$159,398
Total Revenue per Audited Statements
$12,944,510
Total Revenue per Form 990
$12,785,112
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$6,612,487
Salaries, Compensation, and Employee Benefits$4,049,434
Total Fundraising Expense$1,175,339
Grants and Similar Amounts Paid$1,045,475
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates$3,346,357$299,361$299,361$3,945,079
Other Salaries and Wages$2,284,545$62,730$252,533$2,599,808
Grants to Domestic Orgs$1,000,000--$1,000,000
Current Officers, Directors, Trustees, and Key Employees$712,042$65,721$62,530$840,293
Office Expenses$308,817$8,251$64,519$381,587
Occupancy$324,499$14,800$37,020$376,319
Other Employee Benefits$287,061$10,247$30,393$327,701
Information Technology$243,807$11,325$28,314$283,446
Payroll Taxes$209,479$8,753$21,881$240,113
Conferences and Meetings$198,792$2,485$20,040$221,317
Travel$149,016$4,367$44,847$198,230
Fees for Services Other$122,967$3,323$39,881$166,171
Other Expenses$44,006$1,955$34,133$80,094
Advertising$42,807$241$22,170$65,218
Depreciation Depletion$48,464$2,254$5,635$56,353
Insurance$43,013$2,001$5,001$50,015
Grants to Domestic Individuals$45,475--$45,475
Pension Plan Contributions$36,448$1,081$3,990$41,519
Fees for Services Accounting$29,938$1,008$7,588$38,534
All Other Expenses$11,641$611$7,145$19,397
Fees for Services Legal-$338-$338
Total Functional Expenses$307,093$0$131,611$438,704

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$11,835,911
Expenses per Audited Statements$11,707,396
Total Expenses per Form 990$11,707,396
Expenses Not Reported on Form 990$128,515
Expenses Not Reported on Financial Statements$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Arthritis Foundation - National OfficeAtlanta, GA501(c)(3)Research$1,000,000
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$2,358,947
Fundraising Direct Expenses$866,426
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Arthritis Walks$1,277,270$802,768$44,073$758,695
Jingle Bell Runs$1,043,387$691,777$213,766$478,011
Total Events$4,235,485$2,358,947$866,426$1,492,521
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to National Office$276,290
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
Yes
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, Section B, line 11

The complete 2014 Form 990 was provided to the Region's Finance Committee & Senior Management for review, questions, and corrections. Resulting questions and comments were resolved to the satisfaction of the Finance Committee and Senior Management. The updated Form 990 was provided electronically to the Region's Board of Trustees. A minimum of ten business days was allowed for questions from the Region's Board. A final draft of this complete Form 990 was distributed to the Region Board of Trustees before the Form 990 was filed with the IRS.

Form 990, Part VI, Section B, line 12C

At least annually, all employees must sign a Conflict of Interest disclosure form. All volunteer positions such as nominees for Board, Council, Committee and ad hoc task force positions shall complete a conflict of interest disclosure form annually and prior to initial appointment to serve in these various positions. If potential conflicts exist as to Arthritis Foundation Staff, the appropriate management and/or the Human Resources department shall address them.

Form 990, Part VI, Section B, line 15

The process that the Great Lakes Region uses for determining compensation of the CEO and other officers does include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberations and decisions. The CEO's job performance and compensation is reviewed annually by the Board Chair and Vice-Chair (independent persons). The basis for compensation is provided by a written Compensation Plan prepared by JER Associates and the AF National Office (comparability data). The Board Chair and Vice-Chair make a recommendation to the full Board, and the determination is recorded in Board Meeting Minutes. Written statements of any changes are maintained in company personnel files (contemporaneous substantiation). The other officers' job performance and compensation is reviewed annually by the CEO using the Total Performance employee system. The basis for their compensation is provided by the same JER Associates Compensation Plan. The CEO's determination is documented in written statements maintained in company personnel files. The JER Associates Compensation Plan is first reviewed and approved by the Region Personnel Committee. The Compensation Plan compares data for various Voluntary Health Agencies of like size and composition. Deliberation and decisions about the Compensation Plan are documented in Committee Meeting Minutes.

Form 990, Part VI, Section C, line 19

The organization makes public the majority of its governing documents, conflict of interest policy, and financial statements via the National Office's website at www.arthritis.org. All other documents not readily available via this website are available upon request.

Filing and Contact Details

Filer

Filer Name
Arthritis Foundation Great Lakes Region Inc
EIN
27-4014550
Phone
6148768200
Address
3740 Ridge Mill Dr, Hilliard, OH 43026-9231

Signing Officer

Name
Dennis Mowrey
Title
Board Chair
Phone
6148768200
Signed
2015-08-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Christopher F Smith
Formed
2011
Legal Domicile
Oh
Voting Board Members
17
Independent Board Members
17
Employees
78
Volunteers
22,128

Preparer

Firm
Metcalf Davis CPAs
Address
3340 Peachtree Road NE Suite 2600, Atlanta, GA 30326-1089
Preparer
Susan Hill
Phone
4042641700
Supplemental Narrative

Financial Statement Notes

Part V, Line 4:

The Region's endowment consists of six donor restricted endowment funds for the purpose of funding research and public education programs.

Part X, Line 2:

Income Taxes - The Region is a not-for-profit corporation and has been recognized as exempt from Federal income taxes on related income under Section 501(c)3 of the Internal Revenue Code (IRC). If the Region engages in activities unrelated to the mission of the Organization, it may be responsible for payment of unrelated business income tax. Deferred tax assets and liabilities are measured based on enacted tax laws and rates expected to apply to taxable income in the years in which temporary differences are expected to be recorded or settled. Income taxes did not have a material impact on the financial position or change in net assets of the Region as of and for the year ended December 31, 2014. The Region's policy is to record a liability for any tax position taken that is beneficial to the Region, including any interest and penalties, when it is more likely than not that the position taken will be overturned by a taxing authority upon examination. Management believes there are no such positions as of December 31, 2014 and 2013, and accordingly, no liability has been accrued.

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