Civic Intelligence

Ground Level Solutions Inc

990 • Fiscal year 2018 • EIN 31-1118789

Jan 01, 2018 to Dec 31, 2018 • Filed on Jul 16, 2019

4236 E Broad StreetColumbus, OH 43213

(614) 861-7992

Siviq Scores

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

Liabilities / Assets

96th percentile

1.35x

Higher debt load relative to assets than 96% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Liabilities / Revenue

56th percentile

0.21x

Higher debt load relative to revenue than 56% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Net Margin

23rd percentile

-6.0%

Higher net margin than 23% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Top Officer Pay

31st percentile

$79,937

Higher top officer pay than 31% of similar nonprofits.

Top officer pay equals 1.5% of source-year revenue.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Asset Growth

2nd percentile

-38%

Faster asset growth than 2% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Revenue Growth

13th percentile

-21%

Faster revenue growth than 13% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Assets

Down

$839,575

Down $509,042 (-38%) from 2017

Net Assets

Down

-$291,005

Down $314,191 (-1355%) from 2017

Liabilities

Down

$1,130,580

Down $194,851 (-15%) from 2017

Revenue

Down

$5,263,371

Down $1,362,151 (-21%) from 2017

Expenses

Down

$5,577,562

Down $986,960 (-15%) from 2017

Net Income

Down

-$314,191

Down $375,191 (-615%) from 2017

Historical Trend

Balance Sheet Trend

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

$2.0M$1.0M$0-$1.0M-$2.0MAssets 2010: $1,714,992Liabilities 2010: $1,223,552Net Assets 2010: $491,4402010Assets 2011: $1,458,509Liabilities 2011: $999,554Net Assets 2011: $458,9552011Assets 2012: $1,597,787Liabilities 2012: $1,281,741Net Assets 2012: $316,0462012Assets 2013: $1,576,727Liabilities 2013: $1,326,239Net Assets 2013: $250,4882013Assets 2014: $1,504,632Liabilities 2014: $1,209,059Net Assets 2014: $295,5732014Assets 2015: $1,274,371Liabilities 2015: $1,074,997Net Assets 2015: $199,3742015Assets 2016: $1,067,410Liabilities 2016: $1,105,224Net Assets 2016: -$37,8142016Assets 2017: $1,348,617Liabilities 2017: $1,325,431Net Assets 2017: $23,1862017Assets 2018: $839,575Liabilities 2018: $1,130,580Net Assets 2018: -$291,0052018Assets 2019: $984,411Liabilities 2019: $1,320,017Net Assets 2019: -$335,6062019Assets 2020: $908,208Liabilities 2020: $1,416,681Net Assets 2020: -$508,4732020Assets 2021: $29,430Liabilities 2021: $985,160Net Assets 2021: -$955,7302021Assets 2022: $0Liabilities 2022: $1,100,287Net Assets 2022: -$1,100,2872022

Highlighted filing

2018

Assets$839,575
Liabilities$1,130,580
Net Assets-$291,005

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $6,872,3442010Expenses 2011: $6,797,7302011Expenses 2012: $6,690,5432012Revenue 2013: $5,971,284Expenses 2013: $6,036,919Net Income 2013: -$65,6352013Revenue 2014: $6,317,446Expenses 2014: $6,272,361Net Income 2014: $45,0852014Revenue 2015: $6,024,094Expenses 2015: $6,120,293Net Income 2015: -$96,1992015Revenue 2016: $5,520,849Expenses 2016: $5,758,037Net Income 2016: -$237,1882016Revenue 2017: $6,625,522Expenses 2017: $6,564,522Net Income 2017: $61,0002017Revenue 2018: $5,263,371Expenses 2018: $5,577,562Net Income 2018: -$314,1912018Revenue 2019: $4,858,576Expenses 2019: $4,903,177Net Income 2019: -$44,6012019Revenue 2020: $3,551,293Expenses 2020: $3,723,299Net Income 2020: -$172,0062020Revenue 2021: $3,796,379Expenses 2021: $4,246,881Net Income 2021: -$450,5022021Revenue 2022: $3,756,068Expenses 2022: $3,900,625Net Income 2022: -$144,5572022

Highlighted filing

2018

Revenue$5,263,371
Expenses$5,577,562
Net Income-$314,191
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Jul 16, 2019
Return Version
2018v3.1
Gross Receipts
$5,263,371
Mission and Program Overview

Mission

Provide heating and weatherization

Provide heating and weatherization for low income families as well as training and energy education for staff and outside contractors.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$406,540$405,132▼ $1,408
Accounts Receivable$587,569$279,711▼ $307,858
Cash and Non-Interest-Bearing Accounts$328,778$131,798▼ $196,980
Inventories for Sale or Use$25,633$15,794▼ $9,839
Prepaid Expenses and Deferred Charges$97$7,140▲ $7,043
Total Assets$1,348,617$839,575▼ $509,042
Liabilities
Accounts Payable and Accrued Expenses$711,733$480,363▼ $231,370
Deferred Revenue$268,238$402,357▲ $134,119
Mortgage Notes Payable Secured by Investment Property$345,460$247,860▼ $97,600
Total Liabilities$1,325,431$1,130,580▼ $194,851
Net Assets / Fund Balance
Unrestricted Net Assets$23,186$-291,005▼ $314,191
Total Net Assets Fund Balance$23,186$-291,005▼ $314,191
Total Liabilities and Net Assets / Fund Balance$1,348,617$839,575▼ $509,042

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$245,598$119,270$364,868
Leasehold Improvements$159,534$110,615$270,149
Equipment$0$128,814$128,814
Land$0--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
John JohnsonEx. DirectorFT$79,937$79,937

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$5,263,273
Investment Income
$98
Other Revenue
$0
Change in Net Assets
$-314,191

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,263,371
Total Revenue per Audited Statements
$5,263,371
Total Revenue per Form 990
$5,263,371
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$4,259,185
Salaries, Compensation, and Employee Benefits$1,318,377
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$3,916,484$37,897$0$3,954,381
Other Salaries and Wages$923,530$290,718$0$1,214,248
Comp Disqual Persons$0$79,937$0$79,937
Travel$72,323$3,194$0$75,517
Insurance$53,584$9,470$0$63,054
Fees for Services Other$43,311$18,284$0$61,595
Occupancy$42,083$0$0$42,083
Pension Plan Contributions$19,484$4,708$0$24,192
Depreciation Depletion$0$19,609$0$19,609
Interest$0$18,230$0$18,230
Office Expenses$6,091$9,514$0$15,605
Payment Travel Entrtnmnt Publicly Ofcl$5,136$3,599$0$8,735
Advertising$0$376$0$376
Total Functional Expenses$5,082,026$495,536$0$5,577,562

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$5,577,562
Total Expenses per Audited Statements$5,577,562
Total Expenses per Form 990$5,577,562
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
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
Yes
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Ground Level Solutions Inc
EIN
31-1118789
Phone
6148617992
Address
4236 E Broad Street, Columbus, OH 43213

Signing Officer

Name
John Johnson
Title
Executive Director
Phone
6148617992
Signed
2019-07-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Johnson
Formed
1984
Legal Domicile
Oh
Voting Board Members
6
Independent Board Members
6
Employees
27
Volunteers
2

Preparer

Firm
William Powelson CPA
Address
1250 Chambers Rd Ste 210, Columbus, OH 43212
Preparer
William Powelson
Phone
6144814409
Supplemental Narrative

Additional Explanations

Pt VI, Line 6

Organization has Board members

Pt VI, Line 7A

Board members elect new members

Pt VI, Line 7B

board votes on resolutions

Pt VI, Line 11B

Paper copy or pdf file availabe for review.

Pt VI, Line 12C

Annual conflict of interest statement.

Pt VI, Line 15A

Compensation reviewed by Board

Pt VI, Line 15B

Management determines

Pt VI, Line 19

Upon request

Form 990, Part IX, Line 24E

Building maintenance 119725. 95858. 23867. 0.

Form 990, Part IX, Line 24E

Contract services 2950270. 2950106. 164. 0.

Form 990, Part IX, Line 24E

Material 833466. 833466. 0. 0.

Form 990, Part IX, Line 24E

Staff development 23456. 14114. 9342. 0.

Form 990, Part IX, Line 24E

Minor equipment 10999. 10946. 53. 0.

Form 990, Part IX, Line 24E

Membership Dues 5098. 3456. 1642. 0.

Form 990, Part IX, Line 24E

Miscellaneous 11367. 8538. 2829. 0.

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IRS990/PymtTravelEntrtnmntPubOfclGrp/ProgramServicesAmt05136
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt08735
IRS990/PYOtherExpensesAmt05105471
IRS990/PYOtherRevenueAmt04221
IRS990/PYProgramServiceRevenueAmt06621173
IRS990/PYRevenuesLessExpensesAmt061000
IRS990/PYSalariesCompEmpBnftPaidAmt01459051
IRS990/PYTotalExpensesAmt06564522
IRS990/PYTotalRevenueAmt06625522
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-314191
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt05293292
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt05263273
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt06621173
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt05504839
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt06012819
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt06301940
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt029704044
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt098
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt043349
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt015496
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt011275
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt015506
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt085724
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99710
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct00.99660
IRS990ScheduleA/PublicSupportTotal170Amt029704044
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt05263273
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt06621173
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt05504839
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt06012819
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt06301940
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt029704044
IRS990ScheduleA/TotalSupportAmt029789768
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0245598
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0119270
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0364868
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0128814
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0128814
IRS990ScheduleD/ExpensesSubtotalAmt05577562
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0159534
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0110615
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0270149
IRS990ScheduleD/RevenueSubtotalAmt05263371
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0405132
IRS990ScheduleD/TotalExpensesPerForm990Amt05577562
IRS990ScheduleD/TotalRevenuePerForm990Amt05263371
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt05263371
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt05577562
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Organization has Board members
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Board members elect new members
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2board votes on resolutions
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Paper copy or pdf file availabe for review.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Annual conflict of interest statement.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Compensation reviewed by Board
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Management determines
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Upon request
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Building maintenance 119725. 95858. 23867. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Contract services 2950270. 2950106. 164. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Material 833466. 833466. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Staff development 23456. 14114. 9342. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Minor equipment 10999. 10946. 53. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13Membership Dues 5098. 3456. 1642. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14Miscellaneous 11367. 8538. 2829. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01348617
IRS990/TotalAssetsEOYAmt0839575
IRS990/TotalAssetsGrp/BOYAmt01348617
IRS990/TotalAssetsGrp/EOYAmt0839575
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt027
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0495536
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt05082026
IRS990/TotalFunctionalExpensesGrp/TotalAmt05577562
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01325431
IRS990/TotalLiabilitiesEOYAmt01130580
IRS990/TotalLiabilitiesGrp/BOYAmt01325431
IRS990/TotalLiabilitiesGrp/EOYAmt01130580
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt023186
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-291005
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt05082026
IRS990/TotalProgramServiceRevenueAmt05263273
IRS990/TotalReportableCompFromOrgAmt079937
IRS990/TotalRevenueGrp/ExclusionAmt098
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt05263273
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt05263371
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt02

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022Detailed filing. Detailed filing data is available for this year.$0.00$1.10$1.10$3.76$3.90$0.14
2021Detailed filing. Detailed filing data is available for this year.$0.03$0.99$0.96$3.80$4.25$0.45
2020Detailed filing. Detailed filing data is available for this year.$0.91$1.42$0.51$3.55$3.72$0.17
2019Detailed filing. Detailed filing data is available for this year.$0.98$1.32$0.34$4.86$4.90$0.04
2018Detailed filing. Detailed filing data is available for this year.$0.84$1.13$0.29$5.26$5.58$0.31
2017Detailed filing. Detailed filing data is available for this year.$1.35$1.33$0.02$6.63$6.56$0.06
2016Detailed filing. Detailed filing data is available for this year.$1.07$1.11$0.04$5.52$5.76$0.24
2015Detailed filing. Detailed filing data is available for this year.$1.27$1.07$0.20$6.02$6.12$0.10
2014Detailed filing. Detailed filing data is available for this year.$1.50$1.21$0.30$6.32$6.27$0.05
2013Detailed filing. Detailed filing data is available for this year.$1.58$1.33$0.25$5.97$6.04$0.07
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.60$1.28$0.32$6.69
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.46$1.00$0.46$6.80
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.71$1.22$0.49$6.87