Civic Intelligence

Substance Abuse Management and Development Corporation

990 • Fiscal year 2015 • EIN 31-1376348

Jan 01, 2015 to Dec 31, 2015 • Filed on Oct 17, 2016

3009 Burnet AvenueCincinnati, OH 45219

(513) 281-0856

Siviq Scores

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

Liabilities / Assets

88th percentile

0.70x

Higher debt load relative to assets than 88% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

72nd percentile

0.19x

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

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Net Margin

34th percentile

-1.9%

Higher net margin than 34% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

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

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2015

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2015

Assets

$207,487

No earlier filing loaded for comparison.

Net Assets

$62,559

No earlier filing loaded for comparison.

Liabilities

$144,928

No earlier filing loaded for comparison.

Revenue

$748,253

No earlier filing loaded for comparison.

Expenses

$762,800

No earlier filing loaded for comparison.

Net Income

-$14,547

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2015: $207,487Liabilities 2015: $144,928Net Assets 2015: $62,5592015Assets 2016: $265,396Liabilities 2016: $144,928Net Assets 2016: $120,4682016Assets 2017: $188,662Liabilities 2017: $0Net Assets 2017: $188,6622017Assets 2018: $300,364Liabilities 2018: $0Net Assets 2018: $300,3642018Assets 2019: $176,312Liabilities 2019: $0Net Assets 2019: $176,3122019Assets 2020: $306,926Liabilities 2020: $0Net Assets 2020: $306,9262020Assets 2021: $401,134Liabilities 2021: $0Net Assets 2021: $401,1342021Assets 2022: $216,296Liabilities 2022: $0Net Assets 2022: $216,2962022Assets 2023: $191,972Liabilities 2023: $0Net Assets 2023: $191,9722023Assets 2024: $191,803Liabilities 2024: $0Net Assets 2024: $191,8032024

Highlighted filing

2015

Assets$207,487
Liabilities$144,928
Net Assets$62,559

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2015: $748,253Expenses 2015: $762,800Net Income 2015: -$14,5472015Revenue 2016: $1,038,080Expenses 2016: $980,171Net Income 2016: $57,9092016Revenue 2017: $982,754Expenses 2017: $914,560Net Income 2017: $68,1942017Revenue 2018: $1,281,478Expenses 2018: $1,169,776Net Income 2018: $111,7022018Revenue 2019: $1,380,880Expenses 2019: $1,504,932Net Income 2019: -$124,0522019Revenue 2020: $1,060,426Expenses 2020: $929,812Net Income 2020: $130,6142020Revenue 2021: $1,059,385Expenses 2021: $965,177Net Income 2021: $94,2082021Revenue 2022: $635,008Expenses 2022: $819,846Net Income 2022: -$184,8382022Revenue 2023: $0Expenses 2023: $24,324Net Income 2023: -$24,3242023Revenue 2024: $0Expenses 2024: $169Net Income 2024: -$1692024

Highlighted filing

2015

Revenue$748,253
Expenses$762,800
Net Income-$14,547
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Oct 17, 2016
Return Version
2015v2.0
Gross Receipts
$759,343
Mission and Program Overview

Mission

Assist in transitioning chemically dependent persons into independent people.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$140,200$135,727▼ $4,473
Cash and Non-Interest-Bearing Accounts$101,473$71,760▼ $29,713
Rtn Earn Endowment Incm Other Fnds$77,106$62,559▼ $14,547
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$241,673$207,487▼ $34,186
Other Assets Total-$0-
Liabilities
Grants Payable$110,371$110,371→ $0
Accounts Payable and Accrued Expenses$34,556$34,557▲ $1
Mortgage Notes Payable Secured by Investment Property$19,640--
Total Liabilities$164,567$144,928▼ $19,639
Net Assets / Fund Balance
Total Net Assets Fund Balance$77,106$62,559▼ $14,547
Total Liabilities and Net Assets / Fund Balance$241,673$207,487▼ $34,186

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$118,111$47,987$166,098
Land$17,616-$17,616
Compensation and Service Providers

Board Members and Trustees

NameTitle
Tom WenzPresident
Dick DuvalTrustee
Tom DupuisTrustee

Highest Paid Contractors

ContractorServicesLocationCompensation
Duke EnergyGas & ElectricPO BOX 9001076, Louisville, KY 40290$133,881
NSG IncSecurity Service1014 Vine Street Suite 1800, Cincinnati, OH 45202$103,863
Scioto ServicesCleaning3478 Hauck Road, Cincinnati, OH 45241$70,977
Revenue and Support

Revenue Composition

Contributions and Grants
$720,252
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$28,001
Change in Net Assets
$-14,547
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$561,048
Salaries, Compensation, and Employee Benefits$201,752
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$123,191$24,000-$147,191
All Other Expenses$85,287--$85,287
Other Expenses$61,019--$61,019
Other Employee Benefits$35,000--$35,000
Insurance$31,585--$31,585
Payroll Taxes$19,561--$19,561
Depreciation Depletion$4,473--$4,473
Total Functional Expenses$738,800$24,000$0$762,800
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
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, Part VI, Line 11B: Form 990 Review Process

Federal Form 990 was reviewed by Board Members, at a meeting, prior to filing.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Trustees are asked to maintain independence and to continually self evaluate for conflicts at which time are to be presented to the Board.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

Amount paid is based on market rates for qualifications needed for the position.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Upon request.

Filing and Contact Details

Filer

Filer Name
Substance Abuse Management & Development
EIN
31-1376348
Address
3009 BURNET AVENUE, CINCINNATI, OH 45219

Signing Officer

Name
Wayne Chapman
Title
Executive Director
Signed
2016-10-17
Discuss with paid preparer
Yes

Organization Details

Formed
1993
Legal Domicile
Oh
Voting Board Members
3
Independent Board Members
3
Employees
4

Preparer

Firm
Stephanie M Bauer CPA Inc
Address
13200 STATE ROAD 46, SUNMAN, IN 47041
Preparer
Stephanie M Bauer
Phone
8129321399
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E: Other Expenses

: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Alarm/Elevator Repair: Column (A) - Total = $16614; Column (B) - Program Services = $16614; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

HVAC Maintenance: Column (A) - Total = $9844; Column (B) - Program Services = $9844; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Maintenance: Column (A) - Total = $29004; Column (B) - Program Services = $29004; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Management Fee: Column (A) - Total = $18000; Column (B) - Program Services = $18000; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Snow Removal: Column (A) - Total = $11825; Column (B) - Program Services = $11825; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0874733
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0901601
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0924692
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0906786
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt04328064
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt028001
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt0-401
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt040963
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt0-93
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt036120
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0104590
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.97640
IRS990ScheduleA/PublicSupportPY170Pct00.98450
IRS990ScheduleA/PublicSupportTotal170Amt04328064
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0720252
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0874733
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0901601
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0924692
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0906786
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt04328064
IRS990ScheduleA/TotalSupportAmt04432654
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0118111
IRS990ScheduleD/BuildingsGrp/DepreciationAmt047987
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0166098
IRS990ScheduleD/LandGrp/BookValueAmt017616
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt017616
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0135727
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Federal Form 990 was reviewed by Board Members, at a meeting, prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Trustees are asked to maintain independence and to continually self evaluate for conflicts at which time are to be presented to the Board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Amount paid is based on market rates for qualifications needed for the position.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Alarm/Elevator Repair: Column (A) - Total = $16614; Column (B) - Program Services = $16614; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6HVAC Maintenance: Column (A) - Total = $9844; Column (B) - Program Services = $9844; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Maintenance: Column (A) - Total = $29004; Column (B) - Program Services = $29004; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Management Fee: Column (A) - Total = $18000; Column (B) - Program Services = $18000; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Snow Removal: Column (A) - Total = $11825; Column (B) - Program Services = $11825; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e: Other Expenses
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IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt0207487
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IRS990/TotalAssetsGrp/EOYAmt0207487
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IRS990/TotalContributionsAmt0720252
IRS990/TotalEmployeeCnt04
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt024000
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0738800
IRS990/TotalFunctionalExpensesGrp/TotalAmt0762800
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0164567
IRS990/TotalLiabilitiesEOYAmt0144928
IRS990/TotalLiabilitiesGrp/BOYAmt0164567
IRS990/TotalLiabilitiesGrp/EOYAmt0144928
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt077106
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt062559
IRS990/TotalProgramServiceExpensesAmt0738800
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt028001
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0748253
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0241673
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0207487
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Wayne Chapman
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-10-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SUBSTANCE ABUSE MANAGEMENT & DEVELOPMENT
ReturnHeader/Filer/BusinessNameControlTxt0SUBS
ReturnHeader/Filer/EIN0311376348
ReturnHeader/Filer/USAddress/AddressLine1Txt03009 BURNET AVENUE
ReturnHeader/Filer/USAddress/CityNm0CINCINNATI
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd045219
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0STEPHANIE M BAUER CPA INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt013200 STATE ROAD 46
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SUNMAN

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