Civic Intelligence

Clark County Literacy Coalition

990 • Fiscal year 2015 • EIN 31-1266695

Jan 01, 2015 to Dec 31, 2015 • Filed on Sep 14, 2016

137 E High StreetSpringfield, OH 45502

(937) 323-8617

Siviq Scores

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

Liabilities / Assets

77th percentile

0.10x

Higher debt load relative to assets than 77% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

69th percentile

0.02x

Higher debt load relative to revenue than 69% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

26th percentile

-7.8%

Higher net margin than 26% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

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

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

15th percentile

-29%

Faster asset growth than 15% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

74th percentile

22%

Faster revenue growth than 74% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Down

$39,587

Down $16,345 (-29%) from 2014

Net Assets

Down

$35,609

Down $13,937 (-28%) from 2014

Liabilities

Down

$3,978

Down $2,408 (-38%) from 2014

Revenue

Up

$179,570

Up $32,805 (+22%) from 2014

Expenses

Up

$193,507

Up $6,537 (+3.5%) from 2014

Net Income

Up

-$13,937

Up $26,268 (+65%) from 2014

Historical Trend

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2011: $90,527Liabilities 2011: $10,546Net Assets 2011: $79,9812011Assets 2012: $79,549Liabilities 2012: $11,979Net Assets 2012: $67,5702012Assets 2013: $98,579Liabilities 2013: $8,828Net Assets 2013: $89,7512013Assets 2014: $55,932Liabilities 2014: $6,386Net Assets 2014: $49,5462014Assets 2015: $39,587Liabilities 2015: $3,978Net Assets 2015: $35,6092015Assets 2016: $34,655Liabilities 2016: $4,697Net Assets 2016: $29,9582016Assets 2018: $54,655Liabilities 2018: $3,975Net Assets 2018: $50,6802018Assets 2020: $103,414Liabilities 2020: $6,792Net Assets 2020: $96,6222020Assets 2021: $129,317Liabilities 2021: $7,454Net Assets 2021: $121,8632021Assets 2022: $108,559Liabilities 2022: $5,531Net Assets 2022: $103,0282022Assets 2024: $117,086Liabilities 2024: $5,826Net Assets 2024: $111,2602024

Highlighted filing

2015

Assets$39,587
Liabilities$3,978
Net Assets$35,609

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2011: $200,4832011Expenses 2012: $199,7552012Revenue 2013: $208,188Expenses 2013: $186,007Net Income 2013: $22,1812013Revenue 2014: $146,765Expenses 2014: $186,970Net Income 2014: -$40,2052014Revenue 2015: $179,570Expenses 2015: $193,507Net Income 2015: -$13,9372015Revenue 2016: $179,837Expenses 2016: $184,912Net Income 2016: -$5,0752016Revenue 2018: $179,390Expenses 2018: $164,948Net Income 2018: $14,4422018Revenue 2020: $203,330Expenses 2020: $179,144Net Income 2020: $24,1862020Revenue 2021: $207,951Expenses 2021: $182,710Net Income 2021: $25,2412021Revenue 2022: $172,171Expenses 2022: $191,006Net Income 2022: -$18,8352022Revenue 2024: $269,565Expenses 2024: $243,694Net Income 2024: $25,8712024

Highlighted filing

2015

Revenue$179,570
Expenses$193,507
Net Income-$13,937
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Sep 14, 2016
Return Version
2015v2.1
Gross Receipts
$181,585
Mission and Program Overview

Mission

Dedicated to increasing the level of functional literacy and self-sufficiency amoung the citizens of clark county, ohio.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable-$20,079-
Land, Buildings, and Equipment, Net$19,745$18,680▼ $1,065
Cash and Non-Interest-Bearing Accounts$36,187$828▼ $35,359
Total Assets$55,932$39,587▼ $16,345
Liabilities
Accounts Payable and Accrued Expenses$6,386$3,978▼ $2,408
Total Liabilities$6,386$3,978▼ $2,408
Net Assets / Fund Balance
Unrestricted Net Assets$34,730$24,211▼ $10,519
Temporarily Rstr Net Assets$14,816$11,398▼ $3,418
Total Net Assets Fund Balance$49,546$35,609▼ $13,937
Total Liabilities and Net Assets / Fund Balance$55,932$39,587▼ $16,345

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$225$59,759$59,984
Leasehold Improvements$18,455$18,173$36,628
Compensation and Service Providers

Board Members and Trustees

NameTitle
Tim BuceyPresident
Amanda KnottBoard Member
Corey HollidayBoard Member
Jason HeimsBoard Member
Jeanne LampeBoard Member
Kelly HoehneBoard Member
Rosemary ClarkBoard Member
Sally RizerBoard Member
David SmiddyExecutive Di
Laurie NottSecretary
Shannon DoyleTreasurer
W Eugene Barnett JrVice-preside
Revenue and Support

Revenue Composition

Contributions and Grants
$145,442
Program Service Revenue
$0
Investment Income
$4
Other Revenue
$34,124
All Other Contributions
$145,442
Change in Net Assets
$-13,937

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 Amount
Other Non Cash Contri Table1$25,500
Total Noncash Contributions1$25,500

Audited Revenue Reconciliation

Revenue per Audited Statements
$179,570
Revenue Not Reported on Form 990
$2,015
Total Revenue per Audited Statements
$181,585
Total Revenue per Form 990
$179,570
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$104,960
Other Expenses$88,547
Total Fundraising Expense$10,862
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$49,241--$49,241
Current Officers, Directors, Trustees, and Key Employees$28,866$12,028$7,217$48,111
Occupancy$29,461$10,661-$40,122
Fees for Services Accounting$13,760-$3,173$16,933
Payroll Taxes$6,350$786$472$7,608
Conferences and Meetings$7,308--$7,308
Insurance$3,958$391-$4,349
Advertising$2,228--$2,228
Office Expenses$1,300--$1,300
Depreciation Depletion-$1,065-$1,065
Other Expenses$611--$611
Total Functional Expenses$157,714$24,931$10,862$193,507

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$195,522
Expenses per Audited Statements$193,507
Total Expenses per Form 990$193,507
Expenses Not Reported on Form 990$2,015
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$21,101
Fundraising Direct Expenses$2,015
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Special Events$21,101$21,101$2,015$19,086
Total Events$21,101$21,101$2,015$19,086
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
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, Page 6, Part VI, Line 11B

No review was or will be conducted.

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

Every board meeting begins with questions regarding any conflict of interest.

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

Executive directors salary is approved by the finance committee and board of directors.

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

Salary is approved by the finance committee and board

Form 990, Page 6, Part VI, Line 19

Copies of governing documents or financial statements made upon request. No conflict of interest policy.

Filing and Contact Details

Filer

Filer Name
Clark County Literacy Coalition
EIN
31-1266695
Phone
9373238617
Address
137 E HIGH STREET, SPRINGFIELD, OH 45502

Signing Officer

Name
David Smiddy
Title
Executive Director
Phone
9373238617
Signed
2016-09-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Smiddy
Formed
1989
Legal Domicile
Oh
Voting Board Members
11
Independent Board Members
11
Employees
4
Volunteers
118

Preparer

Firm
Sam Brown CPA Inc
Address
PO BOX 1027, TROY, OH 45373-8027
Preparer
Sam B Brown
Phone
9378759510
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Direct expenses related to fundraising 2,015 direct expenses related to fundraising -2,015

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 2D

Direct expenses related to fundraising 2,015

Schedule D, Page 4, Part XII, Line 2D

Direct expenses related to fundraising 2,015

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IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt035878
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IRS990ScheduleD/OtherRevenueAmt02015
IRS990ScheduleD/RevenueNotReportedAmt02015
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1DIRECT EXPENSES RELATED TO FUNDRAISING 2,015
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IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0SPECIAL EVENTS
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO REVIEW WAS OR WILL BE CONDUCTED.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EXECUTIVE DIRECTORS SALARY IS APPROVED BY THE FINANCE COMMITTEE AND BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SALARY IS APPROVED BY THE FINANCE COMMITTEE AND BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COPIES OF GOVERNING DOCUMENTS OR FINANCIAL STATEMENTS MADE UPON REQUEST. NO CONFLICT OF INTEREST POLICY.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
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