Civic Intelligence

Parents of Murdered Children Inc

EIN 31-1023437 • 501(c)3 • Cincinnati, OH

Profile

POMC makes the difference through on-going emotional support, education, prevention, advocacy, and awareness. POMCs vision is to provide support and assistance to all survivors of homicide victims while working to create a world free of murder. POMC provides the on-going emotional support needed to help parents and other survivors facilitate the reconstruction of a "new life and to promote a healthy resolution. Not only does POMC help survivors deal with grief, but also helps with the criminal justice system.

635 W 7th Street 307Cincinnati, OH 45203

www.pomc.org

Siviq Scores

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

Liabilities / Assets

78th percentile

0.09x

Higher debt load relative to assets than 78% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

84th percentile

0.13x

Higher debt load relative to revenue than 84% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

27th percentile

-14%

Higher net margin than 27% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

94th percentile

$56,160

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 20.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

40th percentile

-9.9%

Faster asset growth than 40% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

62nd percentile

7.7%

Faster revenue growth than 62% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets78th percentile

Assets

Down

$418,766

Down $46,242 (-9.9%) from 2023

Liabilities

Down

$35,678

Down $6,710 (-16%) from 2023

Net Assets

Down

$383,088

Down $39,532 (-9.4%) from 2023

Operations
Liabilities / Revenue84th percentileNet Margin27th percentile

Revenue

Up

$280,259

Up $20,012 (+7.7%) from 2023

Expenses

Up

$319,791

Up $39,812 (+14%) from 2023

Net Income

Down

-$39,532

Down $19,800 (-100%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth40th percentile

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

$600K$400K$200K$0Assets 2012: $264,655Liabilities 2012: $3,655Net Assets 2012: $261,0002012Assets 2013: $254,176Liabilities 2013: $3,388Net Assets 2013: $250,7882013Assets 2014: $252,774Liabilities 2014: $11,257Net Assets 2014: $241,5172014Assets 2015: $254,340Liabilities 2015: $6,425Net Assets 2015: $247,9152015Assets 2016: $236,348Liabilities 2016: $3,866Net Assets 2016: $232,4822016Assets 2017: $329,435Liabilities 2017: $8,384Net Assets 2017: $321,0512017Assets 2018: $302,323Liabilities 2018: $7,577Net Assets 2018: $294,7462018Assets 2019: $351,323Liabilities 2019: $12,365Net Assets 2019: $338,9582019Assets 2020: $374,263Liabilities 2020: $4,521Net Assets 2020: $369,7422020Assets 2021: $442,191Liabilities 2021: $6,076Net Assets 2021: $436,1152021Assets 2022: $497,232Liabilities 2022: $54,880Net Assets 2022: $442,3522022Assets 2023: $465,008Liabilities 2023: $42,388Net Assets 2023: $422,6202023Assets 2024: $418,766Liabilities 2024: $35,678Net Assets 2024: $383,0882024

Highlighted filing

2024

Assets$418,766
Liabilities$35,678
Net Assets$383,088
Open 2024 Filing

Operations Trend

Revenue Growth62nd percentile

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

$400K$200K$0-$200KExpenses 2012: $335,9292012Revenue 2013: $245,315Expenses 2013: $255,527Net Income 2013: -$10,2122013Revenue 2014: $293,866Expenses 2014: $303,137Net Income 2014: -$9,2712014Revenue 2015: $303,925Expenses 2015: $297,527Net Income 2015: $6,3982015Revenue 2016: $277,647Expenses 2016: $293,080Net Income 2016: -$15,4332016Revenue 2017: $370,853Expenses 2017: $282,284Net Income 2017: $88,5692017Revenue 2018: $252,081Expenses 2018: $278,386Net Income 2018: -$26,3052018Revenue 2019: $321,425Expenses 2019: $277,213Net Income 2019: $44,2122019Revenue 2020: $210,087Expenses 2020: $179,303Net Income 2020: $30,7842020Revenue 2021: $325,795Expenses 2021: $259,422Net Income 2021: $66,3732021Revenue 2022: $254,116Expenses 2022: $247,879Net Income 2022: $6,2372022Revenue 2023: $260,247Expenses 2023: $279,979Net Income 2023: -$19,7322023Revenue 2024: $280,259Expenses 2024: $319,791Net Income 2024: -$39,5322024

Highlighted filing

2024

Revenue$280,259
Expenses$319,791
Net Income-$39,532
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$418,766
Liabilities
$35,678
Net assets
$383,088
Revenue
$280,259
Expenses
$319,791
Net income
-$39,532
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.19$0.36$3.83$2.80$3.20$0.40
2023Detailed filing. Detailed filing data is available for this year.$4.65$0.42$4.23$2.60$2.80$0.20
2022Detailed filing. Detailed filing data is available for this year.$4.97$0.55$4.42$2.54$2.48$0.06
2021Detailed filing. Detailed filing data is available for this year.$4.42$0.06$4.36$3.26$2.59$0.66
2020Detailed filing. Detailed filing data is available for this year.$3.74$0.05$3.70$2.10$1.79$0.31
2019Detailed filing. Detailed filing data is available for this year.$3.51$0.12$3.39$3.21$2.77$0.44
2018Detailed filing. Detailed filing data is available for this year.$3.02$0.08$2.95$2.52$2.78$0.26
2017Detailed filing. Detailed filing data is available for this year.$3.29$0.08$3.21$3.71$2.82$0.89
2016Detailed filing. Detailed filing data is available for this year.$2.36$0.04$2.32$2.78$2.93$0.15
2015Detailed filing. Detailed filing data is available for this year.$2.54$0.06$2.48$3.04$2.98$0.06
2014Detailed filing. Detailed filing data is available for this year.$2.53$0.11$2.42$2.94$3.03$0.09
2013Detailed filing. Detailed filing data is available for this year.$2.54$0.03$2.51$2.45$2.56$0.10
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.65$0.04$2.61$3.36
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 2, 2025
Return Version
2024v5.1
Gross Receipts
$280,259
Mission and Program Overview

Mission

POMC makes the difference through on-going emotional support, education, prevention, advocacy, and awareness. POMCs vision is to provide support and assistance to all survivors of homicide victims while working to create a world free of murder. POMC provides the on-going emotional support needed to help parents and other survivors facilitate the reconstruction of a "new life" and to promote a healthy resolution. Not only does POMC help survivors deal with grief, but also helps with the criminal justice system.

POMC makes the difference through on-going emotional support, education, prevention, advocacy, and awareness. POMCs vision is to provide support and assistance to all survivors of homicide victims while working to create a world free of murder. POMC provides the on-going emotional support needed to help parents and other survivors facilitate the reconstruction of a "new life and to promote a healthy resolution. Not only does POMC help survivors deal with grief, but also helps with the criminal justice system.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$224,651$234,544▲ $9,893
Cash and Non-Interest-Bearing Accounts$187,231$143,378▼ $43,853
Land, Buildings, and Equipment, Net$4,747$3,131▼ $1,616
Prepaid Expenses and Deferred Charges$1,495$2,427▲ $932
Pledges and Grants Receivable$2,524$1,574▼ $950
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$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-
Total Assets$465,008$418,766▼ $46,242
Other Assets Total$44,360$33,712▼ $10,648
Liabilities
Other Liabilities$42,243$32,589▼ $9,654
Accounts Payable and Accrued Expenses$145$3,089▲ $2,944
Total Liabilities$42,388$35,678▼ $6,710
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$420,096$381,514▼ $38,582
Net Assets With Donor Restrictions$2,524$1,574▼ $950
Total Net Assets Fund Balance$422,620$383,088▼ $39,532
Total Liabilities and Net Assets / Fund Balance$465,008$418,766▼ $46,242

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,131$48,071$51,202
Other Assets Org$33,712--
Compensation and Service Providers
Top Officer Pay94th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Beverly J WarnockExecutive DirectorFT$56,160$56,160

Board Members and Trustees

NameTitle
Connie SheelyPresident
Lori KingVice President
Beckie MillerTrustee
Colleen Fernald PetersonTrustee
Cornelius LewisTrustee
Harley FeldmanTrustee
James GorskiTrustee
Leslie BooneTrustee
Martha Lasher-warnerSecretary
Cathy FamilatheTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$121,689
Program Service Revenue
$148,071
Investment Income
$10,499
Other Revenue
$0
All Other Contributions
$55,301
Change in Net Assets
$-39,532

Audited Revenue Reconciliation

Revenue per Audited Statements
$280,259
Total Revenue per Audited Statements
$280,259
Total Revenue per Form 990
$280,259
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$188,245
Salaries, Compensation, and Employee Benefits$131,546
Total Fundraising Expense$10,174
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$65,712--$65,712
Current Officers, Directors, Trustees, and Key Employees$33,952$13,880$8,328$56,160
Fees for Services Other$1,969$14,952-$16,921
Occupancy$8,448$1,177$706$10,331
Payroll Taxes$7,911$1,102$661$9,674
All Other Expenses$4,219$480$288$4,987
Other Expenses$3,827$2,800-$2,800
Depreciation Depletion$1,322$184$110$1,616
Insurance-$1,529-$1,529
Travel$1,235--$1,235
Office Expenses$973$136$81$1,190
Total Functional Expenses$273,377$36,240$10,174$319,791

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$319,791
Total Expenses per Audited Statements$319,791
Total Expenses per Form 990$319,791
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
Lease Liabilities$32,589
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
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
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 11B

“The form 990 is prepared by an independent cpa and then provided to the executive director at pomc. The executive director reviews the form for accuracy. The executive director provides the form 990 to the treasurer for review before the tax return is filed.”

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

“Annually, the national board, when new board members are elected, sign a form that they have read the conflict of interest policy and will enforce it as issues arise.”

Form 990, Part VI, Section C, Line 19

“Although the organization's records are not normally distributed to the general public, forms can be made available upon request. Records are also available on our website at www.pomc.org.”

Filing and Contact Details

Filer

Filer Name
Parents of Murdered Children Inc
EIN
31-1023437
Phone
5137215683
Address
635 W 7TH STREET 307, CINCINNATI, OH 45203

Signing Officer

Name
Beverly J Warnock
Title
Executive Director
Signed
2025-06-02
Discuss with paid preparer
Yes

Organization Details

Formed
1978
Legal Domicile
Oh
Voting Board Members
10
Independent Board Members
10
Employees
6
Volunteers
5

Preparer

Firm
Regina E Ruthven CPA
Address
5336 Carmilfra Dr, Sarasota, FL 34231
Preparer
Regina Ruthven
Phone
5133128228
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

“The Organization is exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code. The Organization's income tax filings are subject to audit by various taxing authorities. Management does not believe its financial statements include any uncertain tax positions. Management believes the Organization does not have any unrelated business income during the years ended December 31, 2024 and 2023.”

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IRS990/ActivityOrMissionDesc0POMC makes the difference through on-going emotional support, education, prevention, advocacy, and awareness. POMCs vision is to provide support and assistance to all survivors of homicide victims while working to create a world free of murder. POMC provides the on-going emotional support needed to help parents and other survivors facilitate the reconstruction of a "new life and to promote a healthy resolution. Not only does POMC help survivors deal with grief, but also helps with the criminal justice system.
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IRS990/Desc0National Conference Program - In 2024, hundreds of survivors gathered for the 38th Annual Parents of Murdered Children National Conference. The conference provided several workshops on traumatic grief, navigating the confusing maze of the judicial and investigative process. The POMC National Conference is specifically designed for families and friends of those who have died by violence.
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IRS990/MissionDesc0POMC makes the difference through on-going emotional support, education, prevention, advocacy, and awareness. POMCs vision is to provide support and assistance to all survivors of homicide victims while working to create a world free of murder. POMC provides the on-going emotional support needed to help parents and other survivors facilitate the reconstruction of a "new life and to promote a healthy resolution. Not only does POMC help survivors deal with grief, but also helps with the criminal justice system.
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IRS990/ProgSrvcAccomActy2Grp/Desc0All Other Program Service Accomplishments - POMC offers support and friendship to distressed parents and other persons who have experienced the death by murder of a loved one and to foster their physical and emotional health. To provide information about the grieving process and about the criminal justice system as it pertains to survivors. Communicate with and provide information to interested professionals in the fields of mental health, social work, community services, law enforcement, criminal justice education, medicine, religion, law, funeral services, etc. about the problems faced by survivors. Educate society at large and foster awareness of problems faced by homicide survivors.
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IRS990/ProgSrvcAccomActy3Grp/Desc0Grief Retreat Weekends - Started in 2017 for families to attend a weekend in a Cincinnati retreat area. POMC rents a house at which, over the course of the weekend, individuals spend time on grief writing exercises. These exercises allow families to begin to deal with their emotions, especially their anger and frustration. Individuals who have been traumatized by a murder in their family have a hard time finding a new normal without their loved one, and this weekend helps by giving them comfort and hope for their future.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0The Murder Wall...Honoring Their Memories is a traveling tribute honoring the memory of all murdered loved ones. The growing Wall carries the names of murder victims on engraved, solid walnut plaques. Each plaque contains 120 names, dates of birth and dates of death. Up to 40 names are added each year.
IRS990/ProgSrvcAccomActyOtherGrp/Desc1Parents Of Murdered Children, Inc.'s Parole Block Program strives to give survivors a sense of control, as well as a positive outlet for the anger, frustration and disillusionment with the criminal justice system. PBP allows them to participate in the parole process by attempting to keep murderers behind bars for their minimum sentence, thus protecting society from potential repeat offenders. Every day in the United States, convicted criminals are released back into society long before their sentence is ever served.
IRS990/ProgSrvcAccomActyOtherGrp/Desc2Second Opinion Services - The purpose of Second Opinion Services (S.O.S.) is to provide answers to questions and concerns regarding a death and subsequent investigation(s). Volunteer medical, law enforcement and investigative experts provide an independent objective viewpoint based on existing evidence and/or records submitted to POMC for review. Members of the S.O.S. evaluate materials, looking for evidence that needs to be followed up, findings that may have been misinterpreted, areas that need further investigation and inconsistencies or conflicting information. Although S.O.S. is not an investigative agency, its findings have caused many cases to be re-opened, provided valuable information and have solved several cold cases.
IRS990/ProgSrvcAccomActyOtherGrp/Desc3National Day of Remembrance for Murder Victims - Survivors and supporters across the country joined together the week of September 25, 2024, for POMC's 18th Annual National Day of Remembrance for Murder Victims to remember their murdered loved ones. The National POMC website, for 24 hours, views the names of victims from across the country. On September 25th, we as a nation, state and community recognize the devastating impact of homicide on our families, friends and nation as a whole. The National Day of Remembrance is held each year on September 25th, the anniversary date of Lisa Hullingers death. Lisa was the 19-year-old daughter of Robert and Charlotte Hullinger, POMC founders. House Resolution 223 was introduced in an effort to get POMCs National Day of Remembrance proclaimed by Congress. The Resolution passed the House in May of 2007 and passed the Senate in October 2007.
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