Civic Intelligence

Marilyn & Gordon Macklin Intergenerational Institute Inc.

990 • Fiscal year 2014 • EIN 30-0109669

Jan 01, 2014 to Dec 31, 2014 • Filed on Aug 04, 2015

15100 Birchaven LaneFindlay, OH 45840

(419) 425-3043

Siviq Scores

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

Liabilities / Assets

23rd percentile

0.01x

Higher debt load relative to assets than 23% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

25th percentile

0.02x

Higher debt load relative to revenue than 25% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

24th percentile

-7.2%

Higher net margin than 24% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

40th percentile

$33,509

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 7.5% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

33rd percentile

-2.0%

Faster asset growth than 33% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

30th percentile

-3.4%

Faster revenue growth than 30% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Down

$1,251,533

Down $25,177 (-2.0%) from 2013

Net Assets

Down

$1,242,238

Down $22,976 (-1.8%) from 2013

Liabilities

Down

$9,295

Down $2,201 (-19%) from 2013

Revenue

Down

$448,257

Down $15,906 (-3.4%) from 2013

Expenses

Down

$480,464

Down $5,468 (-1.1%) from 2013

Net Income

Down

-$32,207

Down $10,438 (-48%) from 2013

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 2013: $1,276,710Liabilities 2013: $11,496Net Assets 2013: $1,265,2142013Assets 2014: $1,251,533Liabilities 2014: $9,295Net Assets 2014: $1,242,2382014Assets 2015: $1,168,187Liabilities 2015: $12,717Net Assets 2015: $1,155,4702015Assets 2016: $1,190,160Liabilities 2016: $3,476Net Assets 2016: $1,186,6842016Assets 2018: $1,149,869Liabilities 2018: $1,265Net Assets 2018: $1,148,6042018Assets 2019: $1,203,087Liabilities 2019: $1,599Net Assets 2019: $1,201,4882019Assets 2021: $1,328,870Liabilities 2021: $1,420Net Assets 2021: $1,327,4502021Assets 2022: $1,339,025Liabilities 2022: $1,209Net Assets 2022: $1,337,8162022Assets 2024: $1,498,010Liabilities 2024: $1,573Net Assets 2024: $1,496,4372024

Highlighted filing

2014

Assets$1,251,533
Liabilities$9,295
Net Assets$1,242,238

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2013: $464,163Expenses 2013: $485,932Net Income 2013: -$21,7692013Revenue 2014: $448,257Expenses 2014: $480,464Net Income 2014: -$32,2072014Revenue 2015: $432,721Expenses 2015: $473,975Net Income 2015: -$41,2542015Revenue 2016: $486,041Expenses 2016: $481,999Net Income 2016: $4,0422016Revenue 2018: $488,406Expenses 2018: $521,284Net Income 2018: -$32,8782018Revenue 2019: $491,913Expenses 2019: $526,688Net Income 2019: -$34,7752019Revenue 2021: $610,442Expenses 2021: $545,668Net Income 2021: $64,7742021Revenue 2022: $768,790Expenses 2022: $651,057Net Income 2022: $117,7332022Revenue 2024: $776,551Expenses 2024: $746,977Net Income 2024: $29,5742024

Highlighted filing

2014

Revenue$448,257
Expenses$480,464
Net Income-$32,207
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Aug 4, 2015
Return Version
2014v5.0
Gross Receipts
$506,881
Mission and Program Overview

Mission

To improve the lives of all ages through intergenerational care, training, and consultation

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$609,465$609,287▼ $178
Prepaid Expenses and Deferred Charges$580,000$540,000▼ $40,000
Cash and Non-Interest-Bearing Accounts$70,885$91,150▲ $20,265
Land, Buildings, and Equipment, Net$15,349$10,640▼ $4,709
Inventories for Sale or Use$555--
Total Assets$1,276,710$1,251,533▼ $25,177
Other Assets Total$456$456→ $0
Liabilities
Accounts Payable and Accrued Expenses$11,496$9,295▼ $2,201
Total Liabilities$11,496$9,295▼ $2,201
Net Assets / Fund Balance
Unrestricted Net Assets$1,265,214$1,242,238▼ $22,976
Total Net Assets Fund Balance$1,265,214$1,242,238▼ $22,976
Total Liabilities and Net Assets / Fund Balance$1,276,710$1,251,533▼ $25,177

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$5,193$19,388$24,581
Leasehold Improvements$4,160$8,752$12,912
Other Land Buildings$1,287$9,536$10,823
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Tiffani MurrayExec DirectoPT$33,509$33,509

Board Members and Trustees

NameTitle
Ron PfiefferPresident
Allan DavisBoard Member
Bridgett MundyBoard Member
Ed ErnerBoard Member
John MalacosBoard Member
Karen EubanksBoard Member
Martha RotheySecretary
Julia ZitkovicTreasurer
Ann BuisVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$69,205
Program Service Revenue
$359,634
Investment Income
$18,622
Other Revenue
$796
All Other Contributions
$67,152
Change in Net Assets
$-32,207

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$61,430Comparable Rent
Total Noncash Contributions1$61,430-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$314,468
Other Expenses$165,996
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$255,706--$255,706
Occupancy$101,430--$101,430
Current Officers, Directors, Trustees, and Key Employees$33,509--$33,509
Payroll Taxes$25,253--$25,253
Fees for Service Investment Mgmnt Fees-$6,770-$6,770
Insurance$2,697$2,273-$4,970
Depreciation Depletion$4,709--$4,709
Fees for Services Accounting-$4,700-$4,700
All Other Expenses$2,334--$2,334
Other Expenses$1,915--$1,915
Advertising$1,421--$1,421
Office Expenses$886--$886
Information Technology$239--$239
Total Functional Expenses$466,721$13,743$0$480,464
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$1,983
Fundraising Direct Expenses$1,187
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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, Page 6, Part VI, Line 11B

A copy of form 990 is provided to all finance committee members and approved prior to filing with the irs if possible. Approval by the finance committee is then made as a motion to the full board for approval.

Form 990, Page 6, Part VI, Line 12C

All members with decision making authority are required to disclose all known potential conflicts of interest and make all decisions solely for the best interest of the institute. If any conflicts arise that member is asked to recuse themselves from any discussion and possible vote related to the issue.

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

The institute has created a job description / review form which is completed and signed by the president. The board of trustees determines the executive director and officers (if applicable) compensation package after examining the results of the performance review.

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

The institute has created a job description / review form which is completed and signed by the president. The board of trustees determines the executive director and officers (if applicable) compensation package after examining the results of the performance review.

Form 990, Page 6, Part VI, Line 19

Governing documents disclosure and explanation documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Marilyn & Gordon Macklin
EIN
30-0109669
Phone
4194253043
Address
15100 BIRCHAVEN LANE, FINDLAY, OH 45840

Signing Officer

Name
Ron Pfeiffer
Title
Director
Phone
4194253043
Signed
2015-08-04

Organization Details

Principal Officer
Ron Pfeiffer President
Formed
2002
Legal Domicile
Oh
Voting Board Members
9
Independent Board Members
9
Employees
22

Preparer

Firm
Coward Pinski & Associates LLC
Address
101 W SANDUSKY ST STE 200, FINDLAY, OH 45840-3276
Preparer
Gregory E Coward
Phone
4194250163
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IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
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IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt025663
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt036097
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt033058
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt0107243
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt069205
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt066718
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt087747
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt092722
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt094266
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0410658
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt018593
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt020317
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt034254
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt012216
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt08679
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt094059
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0359634
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0375214
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0299465
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0339211
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0439764
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01813288
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt018593
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt020317
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt034254
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt012216
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt08679
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt094059
IRS990ScheduleA/InvestmentIncomeCYPct00.04000
IRS990ScheduleA/InvestmentIncomePYPct00.04000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.91320
IRS990ScheduleA/PublicSupportPY509Pct00.90740
IRS990ScheduleA/PublicSupportTotal509Amt02116703
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt05722
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt06703
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt025663
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt036097
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt033058
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt0107243
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0428839
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0441932
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0387212
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0431933
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0534030
IRS990ScheduleA/Total509Grp/TotalAmt02223946
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0447432
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0462249
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0421466
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0444149
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0542709
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02318005
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt05193
IRS990ScheduleD/EquipmentGrp/DepreciationAmt019388
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt024581
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt04160
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt08752
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt012912
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01287
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt09536
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt010823
IRS990ScheduleD/TotalBookValueLandBuildingsAmt010640
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IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt01
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0RENT REDUCTION
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt0COMPARABLE RENT
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IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt061430
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0false
IRS990ScheduleM/SupplementalInformationDetail/ExplanationTxt0LINE 25 -THIS IS THE AMOUNT THAT DONOR IS GIFTING TO THE INSTITUTE FOR OCCUPANCY DURING THE CONTRACTUAL PERIOD.
IRS990ScheduleM/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE M, PAGE 2, PART II
IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF FORM 990 IS PROVIDED TO ALL FINANCE COMMITTEE MEMBERS AND APPROVED PRIOR TO FILING WITH THE IRS IF POSSIBLE. APPROVAL BY THE FINANCE COMMITTEE IS THEN MADE AS A MOTION TO THE FULL BOARD FOR APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL MEMBERS WITH DECISION MAKING AUTHORITY ARE REQUIRED TO DISCLOSE ALL KNOWN POTENTIAL CONFLICTS OF INTEREST AND MAKE ALL DECISIONS SOLELY FOR THE BEST INTEREST OF THE INSTITUTE. IF ANY CONFLICTS ARISE THAT MEMBER IS ASKED TO RECUSE THEMSELVES FROM ANY DISCUSSION AND POSSIBLE VOTE RELATED TO THE ISSUE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE INSTITUTE HAS CREATED A JOB DESCRIPTION / REVIEW FORM WHICH IS COMPLETED AND SIGNED BY THE PRESIDENT. THE BOARD OF TRUSTEES DETERMINES THE EXECUTIVE DIRECTOR AND OFFICERS (IF APPLICABLE) COMPENSATION PACKAGE AFTER EXAMINING THE RESULTS OF THE PERFORMANCE REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE INSTITUTE HAS CREATED A JOB DESCRIPTION / REVIEW FORM WHICH IS COMPLETED AND SIGNED BY THE PRESIDENT. THE BOARD OF TRUSTEES DETERMINES THE EXECUTIVE DIRECTOR AND OFFICERS (IF APPLICABLE) COMPENSATION PACKAGE AFTER EXAMINING THE RESULTS OF THE PERFORMANCE REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS DISCLOSURE AND EXPLANATION DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToProxyTaxInd0false
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IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01276710
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IRS990/TotalCompGreaterThan150KInd0false
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IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt013743
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0466721
IRS990/TotalFunctionalExpensesGrp/TotalAmt0480464
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt011496
IRS990/TotalLiabilitiesEOYAmt09295
IRS990/TotalLiabilitiesGrp/BOYAmt011496
IRS990/TotalLiabilitiesGrp/EOYAmt09295
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01265214
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01242238
IRS990/TotalProgramServiceExpensesAmt0466721
IRS990/TotalProgramServiceRevenueAmt0359634
IRS990/TotalReportableCompFromOrgAmt033509

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