Civic Intelligence

Rebuilding Together Central Ohio

990 • Fiscal year 2019 • EIN 31-1317238

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 15, 2020

3840 E 5th AvenueColumbus, OH 43219

(614) 258-6392

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.18x

Higher debt load relative to assets than 72% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

61st percentile

0.07x

Higher debt load relative to revenue than 61% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

26th percentile

-5.6%

Higher net margin than 26% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

77th percentile

$70,143

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 9.0% of source-year revenue.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

14th percentile

-12%

Faster asset growth than 14% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

20th percentile

-14%

Faster revenue growth than 20% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Down

$284,755

Down $38,574 (-12%) from 2018

Net Assets

Down

$233,226

Down $43,599 (-16%) from 2018

Liabilities

Up

$51,529

Up $5,025 (+11%) from 2018

Revenue

Down

$783,293

Down $123,602 (-14%) from 2018

Expenses

Up

$826,892

Up $11,722 (+1.4%) from 2018

Net Income

Down

-$43,599

Down $135,324 (-148%) from 2018

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0-$500KAssets 2016: $179,399Liabilities 2016: $26,426Net Assets 2016: $152,9732016Assets 2017: $238,151Liabilities 2017: $53,051Net Assets 2017: $185,1002017Assets 2018: $323,329Liabilities 2018: $46,504Net Assets 2018: $276,8252018Assets 2019: $284,755Liabilities 2019: $51,529Net Assets 2019: $233,2262019Assets 2020: $294,643Liabilities 2020: $47,642Net Assets 2020: $247,0012020Assets 2021: $562,311Liabilities 2021: $660,437Net Assets 2021: -$98,1262021Assets 2022: $912,236Liabilities 2022: $736,868Net Assets 2022: $175,3682022Assets 2023: $957,840Liabilities 2023: $896,346Net Assets 2023: $61,4942023Assets 2024: $999,089Liabilities 2024: $813,147Net Assets 2024: $185,9422024

Highlighted filing

2019

Assets$284,755
Liabilities$51,529
Net Assets$233,226

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2016: $685,239Expenses 2016: $720,489Net Income 2016: -$35,2502016Revenue 2017: $942,388Expenses 2017: $910,261Net Income 2017: $32,1272017Revenue 2018: $906,895Expenses 2018: $815,170Net Income 2018: $91,7252018Revenue 2019: $783,293Expenses 2019: $826,892Net Income 2019: -$43,5992019Revenue 2020: $860,100Expenses 2020: $846,325Net Income 2020: $13,7752020Revenue 2021: $760,797Expenses 2021: $959,225Net Income 2021: -$198,4282021Revenue 2022: $1,509,432Expenses 2022: $1,279,636Net Income 2022: $229,7962022Revenue 2023: $998,283Expenses 2023: $1,113,409Net Income 2023: -$115,1262023Revenue 2024: $835,672Expenses 2024: $534,394Net Income 2024: $301,2782024

Highlighted filing

2019

Revenue$783,293
Expenses$826,892
Net Income-$43,599
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 15, 2020
Return Version
2019v5.0
Gross Receipts
$783,293
Mission and Program Overview

Mission

The organization works to preserve affordable home ownership through home repairs and by bringing volunteers and communities together to rehabilitate homes of our neighbors in need.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$217,382$141,068▼ $76,314
Land, Buildings, and Equipment, Net$21,979$80,885▲ $58,906
Accounts Receivable$80,474$53,493▼ $26,981
Prepaid Expenses and Deferred Charges$3,494$6,109▲ $2,615
Total Assets$323,329$284,755▼ $38,574
Other Assets Total-$3,200-
Liabilities
Accounts Payable and Accrued Expenses$34,270$44,973▲ $10,703
Other Liabilities$6,794$4,873▼ $1,921
Deferred Revenue$5,440$1,683▼ $3,757
Total Liabilities$46,504$51,529▲ $5,025
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$241,856$133,854▼ $108,002
Net Assets With Donor Restrictions$34,969$99,372▲ $64,403
Total Net Assets Fund Balance$276,825$233,226▼ $43,599
Total Liabilities and Net Assets / Fund Balance$323,329$284,755▼ $38,574

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$80,885$88,403$169,288
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Julie SmithExecutive DiFT$70,143$70,143

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$774,448
Program Service Revenue
$0
Investment Income
$27
Other Revenue
$8,818
All Other Contributions
$469,937
Change in Net Assets
$-43,599

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported Amount
Other Non Cash Contri Table1$165,254
Total Noncash Contributions1$165,254

Audited Revenue Reconciliation

Revenue per Audited Statements
$783,293
Total Revenue per Audited Statements
$783,293
Total Revenue per Form 990
$783,293
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$336,935
Salaries, Compensation, and Employee Benefits$312,954
Other Expenses$177,003
Total Fundraising Expense$31,524
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$336,935--$336,935
Other Salaries and Wages$197,567$17,562$4,390$219,519
Current Officers, Directors, Trustees, and Key Employees$63,129$5,611$1,403$70,143
Occupancy$36,814$5,020-$41,834
Payroll Taxes$20,963$1,863$466$23,292
Insurance$18,550$1,184-$19,734
Fees for Services Accounting-$14,200-$14,200
Information Technology$6,748$2,410$482$9,640
Depreciation Depletion$8,747--$8,747
Fees for Services Other-$8,313-$8,313
Other Expenses$5,707$1,631$815$8,153
Fees for Services Legal-$5,535-$5,535
Office Expenses$947$2,816$972$4,735
All Other Expenses-$3,821-$3,821
Travel-$1,482$1,482$2,964
Conferences and Meetings$509--$509
Total Functional Expenses$723,920$71,448$31,524$826,892

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$826,892
Total Expenses per Audited Statements$826,892
Total Expenses per Form 990$826,892
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
Capital Lease Payable (st/lt)$4,873
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 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, Page 6, Part VI, Line 11B

Each board member is sent a copy of the 990 to review before filing.

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

The board reviews conflict of interest policy annually.

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

The board reviews comparable data and approves compensation of executive director. The executive director approves all other salaries within an approved range set by the board.

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

All other personnel decisions are made by the executive director

Form 990, Page 6, Part VI, Line 19

The organization documents (including the form 1023, policies and procedures, financial statements, and form 990) are available upon request at the organization's office during regular business hours. The form 990 is also available online at www.guidestar.com

Filing and Contact Details

Filer

Filer Name
Rebuilding Together Central Ohio
EIN
31-1317238
Phone
6142586392
Address
3840 E 5TH AVENUE, COLUMBUS, OH 43219
Doing Business As
Modcon Living Inc

Signing Officer

Name
Amy Flynn
Title
Executive Director
Phone
6142586392
Signed
2020-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Amy Flynn
Formed
1991
Legal Domicile
Oh
Voting Board Members
12
Independent Board Members
12
Employees
11
Volunteers
408

Preparer

Firm
Winkel Green & Company Llp
Address
3752 NORTH HIGH STREET, COLUMBUS, OH 43214
Preparer
Stephen a Green
Phone
6142611494
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

The organization is exempt from federal income taxes under section 501(c) (3) of the internal revenue code. In addition, the organization qualifies for the charitable contribution deduction under section 170(b)(1)(a) and has been classified as an organization other than a private foundation under section 509(a)(2). The accounting standard on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the organization may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the organization and various positions related to the potential sources of unrelated business taxable income (ubit). The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. There were no unrecognized tax benefits identified or recorded as liabilities for the fiscal years ended december 31, 2019 and 2018. The organization files its federal information return form 990 in the u.s. Federal jurisdiction and the office of the state's attorney general for the state of ohio. The organization is generally no longer subject to examination by the internal revenue service for years before december 31, 2016.

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IRS990/MissionDesc0THE ORGANIZATION WORKS TO PRESERVE AFFORDABLE HOME OWNERSHIP THROUGH HOME REPAIRS AND BY BRINGING VOLUNTEERS AND COMMUNITIES TOGETHER TO REHABILITATE HOMES OF OUR NEIGHBORS IN NEED.
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IRS990/PrincipalOfficerNm0AMY FLYNN
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IRS990/ProgSrvcAccomActy2Grp/Desc0THE TOOL LIBRARY LENDS OVER 200 TYPES OF TOOLS AND NEARLY 4,000 INDIVIDUAL TOOLS TO RESIDENTS OF CENTRAL OHIO FREE OF CHARGE. WE OFFER A WIDE SELECTION OF CARPENTRY, LANDSCAPING, ELECTRICAL, PLUMBING, PAINTING, MASONRY, AND POWER TOOLS. CUSTOMERS ARE ABLE TO BORROW THE TOOLS FOR 1,2, OR 7 DAYS, DEPENDING ON THE TOOL. ALL TOOL LIBRARY SERVICES ARE OFFERED AT NO COST TO OUR CUSTOMERS. YOU MUST BE A HOMEOWNER, RENTER WITH WRITTEN LANDOWNER APPROVAL, LANDLORD WORKING ON A PROPERTY, OR A NON PROFIT CIVIC, OR A COMMUNITY GROUP WORKING IN FRANKLIN COUNTY AND PROVIDE PROOF OF IDENTIFICATION AND ACCOMPANYING DOCUMENTATION.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0109150
IRS990/ProgSrvcAccomActy3Grp/Desc0OUR MOD SQUAD PROGRAM OFFERS A FEE-FOR-SERVICE HANDYMAN SERVICE FOR HOME REPAIRS AND MODIFICATIONS TO LOW-INCOME AND/OR DISABLED HOMEOWNERS.
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CAPITAL LEASE PAYABLE (ST/LT)
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C) (3) OF THE INTERNAL REVENUE CODE. IN ADDITION, THE ORGANIZATION QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION OTHER THAN A PRIVATE FOUNDATION UNDER SECTION 509(A)(2). THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE ORGANIZATION AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBIT). THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR THE FISCAL YEARS ENDED DECEMBER 31, 2019 AND 2018. THE ORGANIZATION FILES ITS FEDERAL INFORMATION RETURN FORM 990 IN THE U.S. FEDERAL JURISDICTION AND THE OFFICE OF THE STATE'S ATTORNEY GENERAL FOR THE STATE OF OHIO. THE ORGANIZATION IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR YEARS BEFORE DECEMBER 31, 2016.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleI/GrantRecordsMaintainedInd0false
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IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0HOME REPAIRS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc0MATEIRALS AND L
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0FMV
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt01
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0PRO SERVICES
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IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0true
IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EACH BOARD MEMBER IS SENT A COPY OF THE 990 TO REVIEW BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD REVIEWS CONFLICT OF INTEREST POLICY ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD REVIEWS COMPARABLE DATA AND APPROVES COMPENSATION OF EXECUTIVE DIRECTOR. THE EXECUTIVE DIRECTOR APPROVES ALL OTHER SALARIES WITHIN AN APPROVED RANGE SET BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL OTHER PERSONNEL DECISIONS ARE MADE BY THE EXECUTIVE DIRECTOR
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION DOCUMENTS (INCLUDING THE FORM 1023, POLICIES AND PROCEDURES, FINANCIAL STATEMENTS, AND FORM 990) ARE AVAILABLE UPON REQUEST AT THE ORGANIZATION'S OFFICE DURING REGULAR BUSINESS HOURS. THE FORM 990 IS ALSO AVAILABLE ONLINE AT WWW.GUIDESTAR.COM
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false

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