Civic Intelligence

Deaf Services Center Inc.

990 • Fiscal year 2019 • EIN 31-1329649

Jul 01, 2018 to Jun 30, 2019 • Filed on Jun 04, 2020

5830 North High StreetColumbus, OH 43085

(614) 841-1991

Siviq Scores

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

Liabilities / Assets

69th percentile

0.25x

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

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

50th percentile

0.09x

Higher debt load relative to revenue than 50% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

27th percentile

-5.0%

Higher net margin than 27% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

77th percentile

$122,391

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 3.3% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

11th percentile

-11%

Faster asset growth than 11% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

51st percentile

4.4%

Faster revenue growth than 51% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Down

$1,261,707

Down $152,609 (-11%) from 2018

Net Assets

Down

$948,668

Down $177,630 (-16%) from 2018

Liabilities

Up

$313,039

Up $25,021 (+8.7%) from 2018

Revenue

Up

$3,680,426

Up $153,570 (+4.4%) from 2018

Expenses

Up

$3,862,991

Up $255,497 (+7.1%) from 2018

Net Income

Down

-$182,565

Down $101,927 (-126%) from 2018

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $1,552,811Liabilities 2011: $205,203Net Assets 2011: $1,347,6082011Assets 2012: $1,376,240Liabilities 2012: $187,695Net Assets 2012: $1,188,5452012Assets 2013: $1,268,437Liabilities 2013: $209,783Net Assets 2013: $1,058,6542013Assets 2014: $1,087,096Liabilities 2014: $223,120Net Assets 2014: $863,9762014Assets 2015: $1,089,667Liabilities 2015: $147,480Net Assets 2015: $942,1872015Assets 2016: $1,279,523Liabilities 2016: $175,494Net Assets 2016: $1,104,0292016Assets 2017: $1,359,730Liabilities 2017: $198,013Net Assets 2017: $1,161,7172017Assets 2018: $1,414,316Liabilities 2018: $288,018Net Assets 2018: $1,126,2982018Assets 2019: $1,261,707Liabilities 2019: $313,039Net Assets 2019: $948,6682019Assets 2020: $1,517,035Liabilities 2020: $782,032Net Assets 2020: $735,0032020Assets 2021: $1,291,031Liabilities 2021: $809,914Net Assets 2021: $481,1172021Assets 2022: $648,827Liabilities 2022: $421,830Net Assets 2022: $226,9972022Assets 2023: $648,010Liabilities 2023: $496,882Net Assets 2023: $151,1282023Assets 2024: $740,702Liabilities 2024: $376,634Net Assets 2024: $364,0682024

Highlighted filing

2019

Assets$1,261,707
Liabilities$313,039
Net Assets$948,668

Operations Trend

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

$4.0M$2.0M$0-$2.0MExpenses 2011: $1,882,4562011Expenses 2012: $1,816,6732012Expenses 2013: $1,692,3412013Revenue 2014: $1,442,871Expenses 2014: $1,658,199Net Income 2014: -$215,3282014Revenue 2015: $1,783,397Expenses 2015: $1,698,495Net Income 2015: $84,9022015Revenue 2016: $2,193,317Expenses 2016: $2,027,010Net Income 2016: $166,3072016Revenue 2017: $3,002,605Expenses 2017: $2,953,749Net Income 2017: $48,8562017Revenue 2018: $3,526,856Expenses 2018: $3,607,494Net Income 2018: -$80,6382018Revenue 2019: $3,680,426Expenses 2019: $3,862,991Net Income 2019: -$182,5652019Revenue 2020: $3,298,455Expenses 2020: $3,489,393Net Income 2020: -$190,9382020Revenue 2021: $1,665,061Expenses 2021: $2,627,538Net Income 2021: -$962,4772021Revenue 2022: $2,539,128Expenses 2022: $2,793,248Net Income 2022: -$254,1202022Revenue 2023: $2,055,759Expenses 2023: $2,185,496Net Income 2023: -$129,7372023Revenue 2024: $2,288,084Expenses 2024: $2,075,041Net Income 2024: $213,0432024

Highlighted filing

2019

Revenue$3,680,426
Expenses$3,862,991
Net Income-$182,565
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Jun 4, 2020
Return Version
2018v3.1
Gross Receipts
$3,680,426
Mission and Program Overview

Mission

To empower the Deaf and Hard of Hearing people and to promote access to communication, services, and events in Central, Southern and Northwest Ohio.

To empower the Deaf,Hard of Hearing and Deaf-Blind and to promote access to communication, services, and events in Central, Southern and Northwest Ohio.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$365,364$370,028▲ $4,664
Accounts Receivable$308,438$332,097▲ $23,659
Investments in Publicly Traded Securities$220,038$235,564▲ $15,526
Cash and Non-Interest-Bearing Accounts$297,961$160,531▼ $137,430
Pledges and Grants Receivable$43,410$90,091▲ $46,681
Savings and Temporary Cash Investments$88,370$54,357▼ $34,013
Prepaid Expenses and Deferred Charges$90,735$18,189▼ $72,546
Total Assets$1,414,316$1,261,707▼ $152,609
Other Assets Total-$850-
Liabilities
Accounts Payable and Accrued Expenses$213,481$197,389▼ $16,092
Unsecured Notes Loans Payable$60,742$99,245▲ $38,503
Deferred Revenue$13,795$16,405▲ $2,610
Total Liabilities$288,018$313,039▲ $25,021
Net Assets / Fund Balance
Unrestricted Net Assets$1,126,298$879,514▼ $246,784
Temporarily Rstr Net Assets-$69,154-
Total Net Assets Fund Balance$1,126,298$948,668▼ $177,630
Total Liabilities and Net Assets / Fund Balance$1,414,316$1,261,707▼ $152,609

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$140,885$226,928$367,813
Equipment$36,658$229,866$266,524
Buildings$94,193$137,666$231,859
Land$90,167-$90,167
Other Land Buildings$8,125$4,375$12,500
Other Assets Org$850--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
John MooreExecutive DirectorFT$106,465$15,926$122,391

Board Members and Trustees

NameTitle
Richard LarsonChairperson
Scotty McKinnieVice chairperson
Adam NicolTrustee
Brittany ClineTrustee
Chris JohnsonTrustee
Dan SwartwoutTrustee
Doug RiggleTrustee
Julie LugoTrustee
Julie StewartTrustee
Karen KarpikTrustee
Karis SpenceTrustee
Keith GoldenTrustee
Lori WoodsTrustee
Kathryn CreaSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$491,909
Program Service Revenue
$3,165,716
Investment Income
$12,506
Other Revenue
$10,295
All Other Contributions
$182,872
Change in Net Assets
$-182,565

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,678,595
Revenue Not Reported on Financial Statements
$1,831
Revenue Not Reported on Form 990
$4,935
Total Revenue per Audited Statements
$3,683,530
Total Revenue per Form 990
$3,680,426
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,972,049
Salaries, Compensation, and Employee Benefits$1,890,942
Total Fundraising Expense$68,745
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,333,401$149,490-$1,482,891
Fees for Services Other$1,257,392$2,670$60,475$1,320,537
Travel$158,359$1,585$14$159,958
Other Employee Benefits$137,863$17,238$1,960$157,061
Advertising$136,750$14,505$877$152,132
Payroll Taxes$106,976$19,906-$126,882
Current Officers, Directors, Trustees, and Key Employees-$122,391-$122,391
Occupancy$66,941$11,212$334$78,487
Office Expenses$46,999$16,441$444$63,884
Fees for Services Accounting-$55,825-$55,825
Depreciation Depletion-$36,651-$36,651
Insurance$12,425$3,175$182$15,782
Interest$2,138$4,623$34$6,795
Other Expenses$5,066$7,236$3,920$5,066
Fees for Services Management-$4,425-$4,425
Conferences and Meetings-$3,936-$3,936
Fees for Service Investment Mgmnt Fees-$1,831-$1,831
Fees for Services Legal-$1,777-$1,777
Pension Plan Contributions$1,438$279-$1,717
All Other Expenses-$47-$47
Total Functional Expenses$3,317,786$476,460$68,745$3,862,991

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$3,862,991
Expenses per Audited Statements$3,861,160
Total Expenses per Audited Statements$3,861,160
Expenses Not Reported on Financial Statements$1,831
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
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
No
Management duties delegated
No

Governance Explanations

Officer directors etc family relationship Part VI line 2

The Executive Director of Deaf Services Center and a person who provides marketing services to the organization are husband and wife.

Governing body meeting documentation Part VI line 8A

Minutes are kept for all meetings of the Board of Trustees. The minutes are typed, printed and made available to Board members for review. The minutes of prior meetings are voted upon for approval near the start of the next meeting.

Form 990 governing body review Part VI line 11

Form 990 is compiled by the fiscal officer, who is a Certified Public Accountant with many years experience of preparing information returns. The 990 is prepared after Deaf Services Center receives financial statement information from the organizations auditor. The 990 is reviewed with the Executive Director, the organizations finance committee as well as the Board of Trustees.

Conflict of interest policy compliance Part VI line 12C

Deaf Services Center maintains its conflict of interest policy by requiring officers and Board members to review the policy annually and sign an acknowledgement that they have done so. All new members of the Board also must review and sign an acknowledgement at the start of their terms.

CEO executive director top management comp Part VI line 15A

Compensation of Deaf Services Centers Executive Director is determined by the Board of Trustees. The Executive Director is subject to an annual review and any changes to his compensation is handled by the Board in a closed session and approval is by majority vote.

Other officer or key employee compensation Part VI line 15B

Compensation of key employees is determined by Deaf Services Centers Board of Trustees. Key employees are subject to annual review.

Governing documents etc available to public Part VI line 19

Documents such as the organizations governing documents, policies and financial statements and 990 are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Deaf Services Center Inc
EIN
31-1329649
Address
5830 North High Street, Columbus, OH 43085

Signing Officer

Name
John Moore
Title
Executive Direc
Phone
6148411991
Signed
2020-06-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James Beaton
Formed
1991
Legal Domicile
Oh
Voting Board Members
13
Independent Board Members
13
Employees
75
Volunteers
100

Preparer

Firm
Alan S Portnoy CPA
Address
1890 Northwest Blvd Ste 320, Columbus, OH 43212
Preparer
Alan Portnoy
Phone
6149471922
Supplemental Narrative

Additional Explanations

Cessation of or significant change to any program service Part III line 3

In December 2018, DSC lost its funding for the Deaf Equipment Modification Program (DEMP). The purpose of the program was to work with individuals who met qualifying criteria and provided them with home modification equipment such as text telephones (TTYs), amplified phones and signalers. DEMP was funded by a Community Development Block Grant through the U.S. Department of Housing and Urban Development and administered by the City of Columbus.

List of other fees for services expenses Part IX line 11G

Interpreting program services: $840,656Advocacy program services: $86,977Case management program services: $35,280Management and General ServicesGrant writing services: $2,310Interpreting services - management: $360Fundraising ServicesDevelopment services: $60,475

Financial Statement Notes

Footnote for uncertain tax position under FIN 48 (Part X)

U.S. GAAP requires Deaf Services Center to evaluate the level of uncertainty related to whether tax positions taken will be supported upon examination. Any positions taken that do not meet the more-likely-than-not threshold must be documented and recorded as a liability for unrecognized tax benefits on the Statement of Financial Position along with any associated interest and penalties that would be payable to taxing authorities. Management believes that it has appropriate support for any tax positions taken, and as such does not have any uncertain tax position that are material to the financial statements. With rare exception, Deaf Services Centers tax returns for years 2015 and earlier are no longer subject to examination by any taxing authority.

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IRS990/MissionDesc0To empower the Deaf,Hard of Hearing and Deaf-Blind and to promote access to communication, services, and events in Central, Southern and Northwest Ohio.
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IRS990/ProgSrvcAccomActy2Grp/Desc0Deaf Services Center provides a full range of employment support services in partnership with Opportunities for Ohioans with Disabilities and through its CARF accreditation. DSC offers support to persons with disabilities to decide on a career, knowledge of how to become employed and train on a new job. In addition, DSC can provide education to employers on how to work with individuals who have disabilities.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0330332
IRS990/ProgSrvcAccomActy3Grp/Desc0Deaf Services Center provides community services to Deaf and Hard of Hearing Individuals living in Central, Southern and Northwest Ohio. Being a central source of information on Deafness, Deaf Culture and disability law, Deaf Services Center is able to provide information and answers on a variety of issues, questions and concerns. The organization offers individuals assistance with the Americans with Disabilities Act to help them understand their rights as well as to companies and organizations to understand their obligations to comply with the law.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0238891
IRS990/ProgSrvcAccomActyOtherGrp/Desc0Deaf Services Center serves as the Central Ohio contact for iCanConnect, a national program that provides people with both significant vision and hearing loss with free equipment and training. iCanConnect provides equipment including smartphones, tablets, computers, screen readers, braille displays, and more to people who meet federal disability and income guidelines. Each person receives an individual assessment to determine the best equipment solutions.
IRS990/ProgSrvcAccomActyOtherGrp/Desc1The Early Intervention Program (EI) succeeded the Regional Infant Hearing Program (RIHP) when funding changed from the Ohio Department of Health to the Ohio Department of Developmental Disabilities. The program gives parents with Deaf and Hard of Hearing children the tools they need to give their child the best start in life. The RIHP program ensures that familes who have children with any degree of hearing loss receive the support they need, and to allow these children the opportunity to learn language and the ability to communicate. The RIHP program serves families in 6 counties in Central Ohio.
IRS990/ProgSrvcAccomActyOtherGrp/Desc2Deaf Services Center provides ways to help the Deaf and Hard of Hearing communicate with the community at-large, and vice versa. DSC regularly offers community-level coures in American Sign Language (ASL). Students learn basic vocabulary, grammar, history, terminology and Deaf culture. The Deaf Youth Leadership program helps children develop interpersonal skills and build self-esteem. Deaf Kids and Teens Club brings children who are Deaf or Hard of Hearing and their siblings together to meet, socialize and develop relationships. The Kids of Deaf Adults program enables children to interact with each other and share similar experiences. The program also provides support to Deaf parents of hearing children through activities and workshops. DSC also promotes the Ohio Relay program, a free service for communication between standard (voice) users and those who are Deaf or Hard of Hearing using TTYs or through an Internet connection.
IRS990/ProgSrvcAccomActyOtherGrp/Desc3Deaf Services Center operates OYO Camp, which is designed specifically for kids with hearing loss. OYO Camp provides a communication barrier-free, overnight camp experience that empowers Deaf and Hard of Hearing kids ages 7-18. All communication at camp is geared towards each campers level of communication. Each and every campers communication style is valued which results in the kids thriving in a safe, nurturing and fun environment. American Sign Language will be used throughout camp, as well as other forms of visual and oral communication.
IRS990/ProgSrvcAccomActyOtherGrp/Desc4The Deaf Equipment Modification Program (DEMP)was a program funded through the U.S. Department of Housing and Urban Development and administered by the City of Columbus. Deaf Services Center works with individuals who meet qualifying criteria to provide them with home modification equipment such as text telephones (TTYs), amplified phones and signalers. Funding for DEMP ceased in December 2018.
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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.74$0.38$0.36$2.29$2.08$0.21
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.65$0.50$0.15$2.06$2.19$0.13
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.65$0.42$0.23$2.54$2.79$0.25
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.29$0.81$0.48$1.67$2.63$0.96
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.52$0.78$0.74$3.30$3.49$0.19
2019Detailed filing. Detailed filing data is available for this year.$1.26$0.31$0.95$3.68$3.86$0.18
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.41$0.29$1.13$3.53$3.61$0.08
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.36$0.20$1.16$3.00$2.95$0.05
2016Detailed filing. Detailed filing data is available for this year.$1.28$0.18$1.10$2.19$2.03$0.17
2015Detailed filing. Detailed filing data is available for this year.$1.09$0.15$0.94$1.78$1.70$0.08
2014Detailed filing. Detailed filing data is available for this year.$1.09$0.22$0.86$1.44$1.66$0.22
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.27$0.21$1.06$1.69
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.38$0.19$1.19$1.82
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.55$0.21$1.35$1.88