Civic Intelligence

MID-Ohio Board for Independent Living

990 • Fiscal year 2022 • EIN 31-0984885

Oct 01, 2021 to Sep 30, 2022 • Filed on Jan 24, 2023

1829 East Long St 100Columbus, OH 43203

(614) 725-1671

Siviq Scores

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

Liabilities / Assets

97th percentile

1.70x

Higher debt load relative to assets than 97% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

85th percentile

0.17x

Higher debt load relative to revenue than 85% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

35th percentile

-2.7%

Higher net margin than 35% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

97th percentile

$76,704

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 21.3% of source-year revenue.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

9th percentile

-53%

Faster asset growth than 9% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

47th percentile

6.3%

Faster revenue growth than 47% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Down

$35,908

Down $39,811 (-53%) from 2021

Net Assets

Down

-$25,250

Down $39,866 (-273%) from 2021

Liabilities

Up

$61,158

Up $55 (+0.1%) from 2021

Revenue

Up

$360,590

Up $21,327 (+6.3%) from 2021

Expenses

Up

$370,236

Up $41,059 (+12%) from 2021

Net Income

Down

-$9,646

Down $19,732 (-196%) from 2021

Historical Trend

Balance Sheet Trend

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

$150K$100K$50K$0-$50KAssets 2011: $105,334Liabilities 2011: $0Net Assets 2011: $105,3342011Assets 2012: $48,460Liabilities 2012: $85,158Net Assets 2012: -$36,6982012Assets 2013: $124,294Liabilities 2013: $87,919Net Assets 2013: $36,3752013Assets 2021: $75,719Liabilities 2021: $61,103Net Assets 2021: $14,6162021Assets 2022: $35,908Liabilities 2022: $61,158Net Assets 2022: -$25,2502022Assets 2023: $44,678Liabilities 2023: $61,158Net Assets 2023: -$16,4802023Assets 2024: $61,198Liabilities 2024: $61,158Net Assets 2024: $402024Assets 2025: $46,320Liabilities 2025: $65,807Net Assets 2025: -$19,4872025

Highlighted filing

2022

Assets$35,908
Liabilities$61,158
Net Assets-$25,250

Operations Trend

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

$800K$600K$400K$200K$0-$200KExpenses 2011: $679,1322011Expenses 2012: $562,8902012Expenses 2013: $363,8072013Revenue 2021: $339,263Expenses 2021: $329,177Net Income 2021: $10,0862021Revenue 2022: $360,590Expenses 2022: $370,236Net Income 2022: -$9,6462022Revenue 2023: $343,574Expenses 2023: $360,155Net Income 2023: -$16,5812023Revenue 2024: $282,416Expenses 2024: $286,909Net Income 2024: -$4,4932024Revenue 2025: $267,250Expenses 2025: $268,058Net Income 2025: -$8082025

Highlighted filing

2022

Revenue$360,590
Expenses$370,236
Net Income-$9,646
Jump To
Filing Snapshot
Filing Period
Oct 1, 2021 to Sep 30, 2022
Signed
Jan 24, 2023
Return Version
2021v4.1
Gross Receipts
$360,590
Mission and Program Overview

Mission

Empowering persons with disabilities to pursue an independent quality of life. To create a world without barriers, where everyone is given the opportunity to fully participate in society.

Empowering persons with disabilities to pursuean independent quality of life. To create a world without barriers, where everyone is given the opportunity to fully participate in society.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$15,412$15,725▲ $313
Land, Buildings, and Equipment, Net$13,532$13,532→ $0
Cash and Non-Interest-Bearing Accounts$22,203$6,649▼ $15,554
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$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-
Prepaid Expenses and Deferred Charges-$0-
Rtn Earn Endowment Incm Other Fnds$14,963$-9,646▼ $24,609
Pd in Cap Srpls Land Bldg Eqp Fund$-25,198$-15,604▲ $9,594
Total Assets$51,147$35,908▼ $15,239
Other Assets Total-$2-
Liabilities
Other Liabilities$61,158$61,158→ $0
Accounts Payable and Accrued Expenses$224--
Total Liabilities$61,382$61,158▼ $224
Net Assets / Fund Balance
Total Net Assets Fund Balance$-10,235$-25,250▼ $15,015
Total Liabilities and Net Assets / Fund Balance$51,147$35,908▼ $15,239

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$10,149$87,788$97,937
Leasehold Improvements$3,383$9,500$12,883
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Johannes ChristianExecutive DirectorFT$76,704$76,704

Board Members and Trustees

NameTitle
Michael ThomasPresident
Jeff WeierVice President
Darren KreggerDirector
Gary EllenbergDirector
Kujenga Ashe'Director
Patrick SkilliterDirector
Rochelle CastelloDirector
Weihua PengDirector
Virginia Giglio-StumpTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$358,363
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$2,227
All Other Contributions
$26,643
Change in Net Assets
$-9,646
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$238,160
Other Expenses$132,076
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$145,343$16,150-$161,493
Current Officers, Directors, Trustees, and Key Employees$68,997$7,670-$76,667
Occupancy$58,982$6,553-$65,535
Office Expenses$19,623$2,180-$21,803
Advertising$2,742$305-$3,047
Travel$2,550$283-$2,833
Payment Travel Entrtnmnt Publicly Ofcl$2,354$261-$2,615
Insurance$2,203$245-$2,448
Other Expenses$2,188$243-$2,431
Conferences and Meetings$1,172$130-$1,302
Total Functional Expenses$333,210$37,026$0$370,236
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Liabilities_Other$61,158
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 1A: Explanation of Delegated Broad Authority to Committee

There needs to be a concenses of agreement for any delegation of authority on any activity assumed.

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

The 990 is emailed to board members to review and pay special attention to conflict of interest area and whisle blower section.

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

The main review is when board reviews 990.

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

Upon request at 1829 E. Long Street.

Filing and Contact Details

Filer

Filer Name
Mid-Ohio Board for an
EIN
31-0984885
Phone
6147251671
Address
1829 East Long St 100, Columbus, OH 43203

Signing Officer

Name
Morris Jackson
Title
CFO
Signed
2023-01-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Johannes Christian
Formed
1979
Legal Domicile
Oh
Voting Board Members
10
Independent Board Members
10
Employees
6

Preparer

Firm
Mid-Ohio Board for an Independent Living
Address
1829 E Long St, Columbus, OH 43203
Preparer
Morris L Jackson
Phone
6144494753
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 2: New Services

MOBILE received 1 federal grant to help with increased utility and rent payments COVID. In addition MOBILE received 2 city grants for the same purpose. Because of these grants we were able to service an additional 500 consumers offering assistance in vaccinations, food purchases, utility payments and housing payments.

Form 990, Part III, Line 3: Ceased Conducting or Significant Changes To Services

Unless there is another outbreak the COVID grants $93,184 in Fiscal year 2021 will not be available. That will be a significant drop in revenue that we will replace with new grants and procedures.

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

OTHER PROGRAM SERVICES 4: Columbus OH grant used to pay back mortgage and rental payments to stop evictions. OTHER PROGRAM SERVICES 5: A Franklin County Grant to assist consumers in Wheelchairs and walkers to obtain and install ramps on residences. The remaining portion of the grant will be used for the hard of hearing consumers to acquire hearing enhancement divices to help with their independents. OTHER PROGRAM SERVICES 6: A corporate gift to help with operating expenses to maintain butget.

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IRS990/OtherRevenueMiscGrp/Desc0Other Income
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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt02227
IRS990/OtherRevenueTotalAmt02227
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt016150
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0145343
IRS990/OtherSalariesAndWagesGrp/TotalAmt0161493
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt0-25198
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt0-15604
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Johannes Christian
IRS990/PriorPeriodAdjustmentsAmt0-5369
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActy2Grp/Desc0The amount reflected is the amount remaining to draw from Columbus, OH City COVID grant in order to pay utlites and rent. MOBILE completed that grant from previous fiscal year. Both grants were highly successful in helping people with needs.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt075263
IRS990/ProgSrvcAccomActy2Grp/GrantAmt075263
IRS990/ProgSrvcAccomActy3Grp/Desc0The amount reflected is the amount remaining to draw from COVID grant from previous fiscal year for helping non-vaccinated consumers to get first vaccination.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt017921
IRS990/ProgSrvcAccomActy3Grp/GrantAmt017921
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0348137
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt0100252
IRS990/PymtTravelEntrtnmntPubOfclGrp/ManagementAndGeneralAmt0261
IRS990/PymtTravelEntrtnmntPubOfclGrp/ProgramServicesAmt02354
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt02615
IRS990/PYOtherExpensesAmt0243929
IRS990/PYOtherRevenueAmt01350
IRS990/PYRevenuesLessExpensesAmt04906
IRS990/PYSalariesCompEmpBnftPaidAmt0400
IRS990/PYTotalExpensesAmt0344581
IRS990/PYTotalRevenueAmt0349487
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-9646
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt014963
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0-9646
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0358363
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0338863
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0541863
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0252998
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0237155
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01729242
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt01729242
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0358363
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0338863
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0541863
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0252998
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0237155
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01729242
IRS990ScheduleA/TotalSupportAmt01729242
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt03383
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt09500
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt012883
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt010149
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt087788
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt097937
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt061158
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Liabilities_Other
IRS990ScheduleD/TotalBookValueLandBuildingsAmt013532
IRS990ScheduleD/TotalLiabilityAmt061158
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MOBILE received 1 federal grant to help with increased utility and rent payments COVID. In addition MOBILE received 2 city grants for the same purpose. Because of these grants we were able to service an additional 500 consumers offering assistance in vaccinations, food purchases, utility payments and housing payments.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Unless there is another outbreak the COVID grants $93,184 in Fiscal year 2021 will not be available. That will be a significant drop in revenue that we will replace with new grants and procedures.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2OTHER PROGRAM SERVICES 4: Columbus OH grant used to pay back mortgage and rental payments to stop evictions. OTHER PROGRAM SERVICES 5: A Franklin County Grant to assist consumers in Wheelchairs and walkers to obtain and install ramps on residences. The remaining portion of the grant will be used for the hard of hearing consumers to acquire hearing enhancement divices to help with their independents. OTHER PROGRAM SERVICES 6: A corporate gift to help with operating expenses to maintain butget.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3There needs to be a concenses of agreement for any delegation of authority on any activity assumed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The 990 is emailed to board members to review and pay special attention to conflict of interest area and whisle blower section.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The main review is when board reviews 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Upon request at 1829 E. Long Street.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 2: New Services
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part III, Line 3: Ceased Conducting or Significant Changes To Services
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part III, Line 4d: Other Program Services Description
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 1a: Explanation of Delegated Broad Authority to Committee
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0true
IRS990/SignificantNewProgramSrvcInd0true
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt051147
IRS990/TotalAssetsEOYAmt035908
IRS990/TotalAssetsGrp/BOYAmt051147
IRS990/TotalAssetsGrp/EOYAmt035908
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0358363
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt037026
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0333210
IRS990/TotalFunctionalExpensesGrp/TotalAmt0370236
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt061382
IRS990/TotalLiabilitiesEOYAmt061158
IRS990/TotalLiabilitiesGrp/BOYAmt061382
IRS990/TotalLiabilitiesGrp/EOYAmt061158
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-10235
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-25250
IRS990/TotalOtherProgSrvcExpenseAmt024426
IRS990/TotalOtherProgSrvcGrantAmt033700
IRS990/TotalProgramServiceExpensesAmt0333210

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