Civic Intelligence

Open Options Inc.

990 • Fiscal year 2023 • EIN 31-1211402

Jan 01, 2023 to Dec 31, 2023 • Filed on May 06, 2024

19 N Mechanic StreetLebanon, OH 45036

(513) 409-5014

Siviq Scores

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

Liabilities / Assets

48th percentile

0.06x

Higher debt load relative to assets than 48% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

34th percentile

0.03x

Higher debt load relative to revenue than 34% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

15th percentile

-22%

Higher net margin than 15% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

4th percentile

-33%

Faster asset growth than 4% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

11th percentile

-33%

Faster revenue growth than 11% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Down

$625,414

Down $301,811 (-33%) from 2022

Net Assets

Down

$590,063

Down $298,169 (-34%) from 2022

Liabilities

Down

$35,351

Down $3,642 (-9.3%) from 2022

Revenue

Down

$1,318,544

Down $640,956 (-33%) from 2022

Expenses

Down

$1,604,948

Down $128,447 (-7.4%) from 2022

Net Income

Down

-$286,404

Down $512,509 (-227%) from 2022

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $797,315Liabilities 2011: $35,918Net Assets 2011: $761,3972011Assets 2013: $838,144Liabilities 2013: $49,353Net Assets 2013: $788,7912013Assets 2014: $782,419Liabilities 2014: $49,008Net Assets 2014: $733,4112014Assets 2015: $790,661Liabilities 2015: $57,768Net Assets 2015: $732,8932015Assets 2016: $835,890Liabilities 2016: $59,669Net Assets 2016: $776,2212016Assets 2017: $867,112Liabilities 2017: $83,267Net Assets 2017: $783,8452017Assets 2018: $873,681Liabilities 2018: $81,176Net Assets 2018: $792,5052018Assets 2019: $818,087Liabilities 2019: $72,359Net Assets 2019: $745,7282019Assets 2020: $976,730Liabilities 2020: $96,853Net Assets 2020: $879,8772020Assets 2021: $703,484Liabilities 2021: $41,357Net Assets 2021: $662,1272021Assets 2022: $927,225Liabilities 2022: $38,993Net Assets 2022: $888,2322022Assets 2023: $625,414Liabilities 2023: $35,351Net Assets 2023: $590,0632023Assets 2024: $655,438Liabilities 2024: $0Net Assets 2024: $655,4382024

Highlighted filing

2023

Assets$625,414
Liabilities$35,351
Net Assets$590,063

Operations Trend

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

$2.0M$1.0M$0-$1.0MExpenses 2011: $1,054,9662011Revenue 2013: $1,190,504Expenses 2013: $1,189,871Net Income 2013: $6332013Revenue 2014: $1,148,740Expenses 2014: $1,204,120Net Income 2014: -$55,3802014Revenue 2015: $1,074,359Expenses 2015: $1,074,877Net Income 2015: -$5182015Revenue 2016: $1,087,059Expenses 2016: $1,043,731Net Income 2016: $43,3282016Revenue 2017: $1,118,641Expenses 2017: $1,111,017Net Income 2017: $7,6242017Revenue 2018: $1,135,231Expenses 2018: $1,126,571Net Income 2018: $8,6602018Revenue 2019: $1,059,411Expenses 2019: $1,106,188Net Income 2019: -$46,7772019Revenue 2020: $1,347,516Expenses 2020: $1,213,367Net Income 2020: $134,1492020Revenue 2021: $1,183,944Expenses 2021: $1,450,698Net Income 2021: -$266,7542021Revenue 2022: $1,959,500Expenses 2022: $1,733,395Net Income 2022: $226,1052022Revenue 2023: $1,318,544Expenses 2023: $1,604,948Net Income 2023: -$286,4042023Revenue 2024: $1,597,252Expenses 2024: $1,543,641Net Income 2024: $53,6112024

Highlighted filing

2023

Revenue$1,318,544
Expenses$1,604,948
Net Income-$286,404
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
May 6, 2024
Return Version
2023v5.0
Gross Receipts
$1,318,544
Mission and Program Overview

Mission

To provide supervision to group homes for retarded and developmentall disabled adults, providing safe and active environment.

To provide supervision to group homes for retarded and developmentally disabled adults, providing a safe & active environment

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$638,081$427,517▼ $210,564
Land, Buildings, and Equipment, Net$212,521$197,897▼ $14,624
Accounts Receivable$63,282--
Prepaid Expenses and Deferred Charges$12,699--
Total Assets$927,225$625,414▼ $301,811
Other Assets Total$642--
Liabilities
Other Liabilities$38,482$35,351▼ $3,131
Accounts Payable and Accrued Expenses$511--
Total Liabilities$38,993$35,351▼ $3,642
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$888,232$590,063▼ $298,169
Total Net Assets Fund Balance$888,232$590,063▼ $298,169
Total Liabilities and Net Assets / Fund Balance$927,225$625,414▼ $301,811

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$158,310$28,310$186,620
Equipment$14,731$148,845$163,576
Land$23,380-$23,380
Leasehold Improvements$1,476$6,248$7,724
Compensation and Service Providers

Board Members and Trustees

NameTitle
Ethel KilpatrickBoard Member
Jennifer JohnsonBoard Member
Meredith GoldieBoard Member
Tom BausmithBoard Member
Mark EvansCo-director
Virginia CombsCo-director
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,285,497
Investment Income
$1,262
Other Revenue
$31,785
Change in Net Assets
$-286,404
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,404,622
Other Expenses$200,326
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$956,056$156,055-$1,112,111
Current Officers, Directors, Trustees, and Key Employees$69,294$69,294-$138,588
Payroll Taxes$84,807$18,639-$103,446
Other Employee Benefits$47,256$3,221-$50,477
Insurance$31,388$7,847-$39,235
Office Expenses$28,028$7,007-$35,035
Other Expenses$22,803$3,528-$22,803
Fees for Services Other$19,019--$19,019
Occupancy$12,101$3,025-$15,126
Depreciation Depletion$12,232$2,392-$14,624
Fees for Services Accounting$11,483$2,871-$14,354
Total Functional Expenses$1,331,069$273,879$0$1,604,948
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Leavepayroll$35,351
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
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 governing body review Part VI line 11

All directors and key employees are monitored to verify compliance with conflict of interest policies, none exist.

Conflict of interest policy compliance Part VI line 12C

All directors and key employees are monitored to verify compliance with conflict of interest policies, none exist.

CEO executive director top management comp Part VI line 15A

Compensation for top management/board directors is monitored and reviewed by the governing board on an annual basis.

Other officer or key employee compensation Part VI line 15B

Compensation for top management/board directors is monitored and reviewed by the governing board on an annual basis.

Governing documents etc available to public Part VI line 19

Governing documents pertaining to the organization are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Open Options Inc
EIN
31-1211402
Address
19 N MECHANIC STREET, Lebanon, OH 45036

Signing Officer

Name
Mark Evans Director
Title
Co-director
Phone
5138461773
Signed
2024-05-06
Discuss with paid preparer
Yes

Organization Details

Formed
1987
Legal Domicile
Oh
Voting Board Members
6
Independent Board Members
4
Employees
21

Preparer

Firm
Midwest Tax & Accounting Solutions
Address
530 N Broadway St, Lebanon, OH 45036
Preparer
Justin L Coomes
Phone
5134095014
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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ALL DIRECTORS AND KEY EMPLOYEES ARE MONITORED TO VERIFY COMPLIANCE WITH CONFLICT OF INTEREST POLICIES, NONE EXIST.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION FOR TOP MANAGEMENT/BOARD DIRECTORS IS MONITORED AND REVIEWED BY THE GOVERNING BOARD ON AN ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION FOR TOP MANAGEMENT/BOARD DIRECTORS IS MONITORED AND REVIEWED BY THE GOVERNING BOARD ON AN ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS PERTAINING TO THE ORGANIZATION ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
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IRS990/TaxExemptBondsInd0false
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IRS990/TotalAssetsEOYAmt0625414
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IRS990/TotalEmployeeCnt021
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0273879
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01331069
IRS990/TotalFunctionalExpensesGrp/TotalAmt01604948
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt038993
IRS990/TotalLiabilitiesEOYAmt035351
IRS990/TotalLiabilitiesGrp/BOYAmt038993
IRS990/TotalLiabilitiesGrp/EOYAmt035351
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0888232
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0590063
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01331069
IRS990/TotalProgramServiceRevenueAmt01285497
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01318544
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01318544
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0927225
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0625414
IRS990/TotReportableCompRltdOrgAmt00
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IRS990/UnrelatedBusIncmOverLimitInd0false
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IRS990/VotingMembersIndependentCnt04
IRS990/WhistleblowerPolicyInd0false
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ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd000
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MARK EVANS DIRECTOR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CO-DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05138461773
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-05-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OPEN OPTIONS INC
ReturnHeader/Filer/BusinessNameControlTxt0OPEN
ReturnHeader/Filer/EIN0311211402
ReturnHeader/Filer/USAddress/AddressLine1Txt019 N MECHANIC STREET
ReturnHeader/Filer/USAddress/CityNm0Lebanon
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd045036
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0871775973
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Midwest Tax & Accounting Solutions
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0530 N Broadway St
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Lebanon
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd045036
ReturnHeader/PreparerPersonGrp/PhoneNum05134095014
ReturnHeader/PreparerPersonGrp/PreparationDt02024-05-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Justin L Coomes
ReturnHeader/ReturnTs02024-05-08T11:24:31-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0MARK
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0EVANS
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.66$0.00$0.66$1.60$1.54$0.05
2023Detailed filing. Detailed filing data is available for this year.$0.63$0.04$0.59$1.32$1.60$0.29
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.93$0.04$0.89$1.96$1.73$0.23
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.70$0.04$0.66$1.18$1.45$0.27
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.98$0.10$0.88$1.35$1.21$0.13
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.82$0.07$0.75$1.06$1.11$0.05
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.87$0.08$0.79$1.14$1.13$0.01
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.87$0.08$0.78$1.12$1.11$0.01
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.84$0.06$0.78$1.09$1.04$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.79$0.06$0.73$1.07$1.07$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.78$0.05$0.73$1.15$1.20$0.06
2013Detailed filing. Detailed filing data is available for this year.$0.84$0.05$0.79$1.19$1.19$0.00
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.80$0.04$0.76$1.05