Civic Intelligence

Healthy Beginnings Inc

990 • Fiscal year 2014 • EIN 31-1380939

Jan 01, 2014 to Dec 31, 2014 • Filed on Nov 09, 2015

47 E HollisterCincinnati, OH 45219

(513) 559-3412

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.50x

Higher debt load relative to assets than 83% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

83rd percentile

0.47x

Higher debt load relative to revenue than 83% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Net Margin

29th percentile

-4.0%

Higher net margin than 29% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

72nd percentile

$60,000

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 6.8% of source-year revenue.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Asset Growth

35th percentile

-1.8%

Faster asset growth than 35% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

32nd percentile

-3.9%

Faster revenue growth than 32% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Assets

Down

$833,732

Down $15,210 (-1.8%) from 2013

Net Assets

Down

$416,114

Down $35,254 (-7.8%) from 2013

Liabilities

Up

$417,618

Up $20,044 (+5.0%) from 2013

Revenue

Down

$884,617

Down $35,795 (-3.9%) from 2013

Expenses

Down

$919,871

Down $55,367 (-5.7%) from 2013

Net Income

Up

-$35,254

Up $19,572 (+36%) from 2013

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2013: $848,942Liabilities 2013: $397,574Net Assets 2013: $451,3682013Assets 2014: $833,732Liabilities 2014: $417,618Net Assets 2014: $416,1142014Assets 2015: $1,079,211Liabilities 2015: $594,974Net Assets 2015: $484,2372015Assets 2016: $861,120Liabilities 2016: $386,848Net Assets 2016: $474,2722016Assets 2018: $826,803Liabilities 2018: $417,972Net Assets 2018: $408,8312018Assets 2019: $147,253Liabilities 2019: $8,000Net Assets 2019: $139,2532019Assets 2020: $10,549Liabilities 2020: $0Net Assets 2020: $10,5492020Assets 2021: $0Liabilities 2021: $0Net Assets 2021: $02021

Highlighted filing

2014

Assets$833,732
Liabilities$417,618
Net Assets$416,114

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2013: $920,412Expenses 2013: $975,238Net Income 2013: -$54,8262013Revenue 2014: $884,617Expenses 2014: $919,871Net Income 2014: -$35,2542014Revenue 2015: $855,088Expenses 2015: $786,965Net Income 2015: $68,1232015Revenue 2016: $717,418Expenses 2016: $727,383Net Income 2016: -$9,9652016Revenue 2018: $776,321Expenses 2018: $792,663Net Income 2018: -$16,3422018Revenue 2019: $443,899Expenses 2019: $713,477Net Income 2019: -$269,5782019Revenue 2020: -$26,309Expenses 2020: $102,395Net Income 2020: -$128,7042020Revenue 2021: $603Expenses 2021: $11,152Net Income 2021: -$10,5492021

Highlighted filing

2014

Revenue$884,617
Expenses$919,871
Net Income-$35,254
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Nov 9, 2015
Return Version
2014v5.0
Gross Receipts
$952,575
Mission and Program Overview

Mission

Medical services to pregnant women

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$829,789$803,074▼ $26,715
Cash and Non-Interest-Bearing Accounts$13,906$25,693▲ $11,787
Savings and Temporary Cash Investments$90--
Total Assets$848,942$833,732▼ $15,210
Other Assets Total$5,157$4,965▼ $192
Liabilities
Mortgage Notes Payable Secured by Investment Property$391,855$378,899▼ $12,956
Other Liabilities$5,719$38,719▲ $33,000
Total Liabilities$397,574$417,618▲ $20,044
Net Assets / Fund Balance
Unrestricted Net Assets$433,988$416,114▼ $17,874
Temporarily Rstr Net Assets$17,380--
Total Net Assets Fund Balance$451,368$416,114▼ $35,254
Total Liabilities and Net Assets / Fund Balance$848,942$833,732▼ $15,210

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$655,585$141,918$797,503
Equipment$42,489$335,141$377,630
Land$105,000-$105,000
Other Assets Org$4,965--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Sheri LawsonExecutive DirectorFT$60,000$60,000

Board Members and Trustees

NameTitle
Scott StephensChairman
Robin OstermanVice-chairman
Benjamin NwankwoTrustee
Gregg St JohnTrustee
Mia GarnettTrustee
Jena BargonSecretary
Ray CoolTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$279,983
Program Service Revenue
$617,254
Investment Income
$1,330
Other Revenue
$-13,950
All Other Contributions
$175,034
Change in Net Assets
$-35,254
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$684,198
Other Expenses$235,673
Total Fundraising Expense$48,194
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$483,666$20,824$33,264$537,754
Current Officers, Directors, Trustees, and Key Employees$46,937$5,867$5,867$58,671
Other Employee Benefits$39,338$1,979$2,901$44,218
Depreciation Depletion$44,185--$44,185
Payroll Taxes$38,748$1,949$2,858$43,555
Occupancy$33,966$3,320-$37,286
Office Expenses$28,448$4,568-$33,016
All Other Expenses-$15,803$3,304$19,107
Fees for Services Accounting-$3,855-$3,855
Other Expenses$247$3,751-$247
Total Functional Expenses$804,830$66,847$48,194$919,871
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$18,193
Fundraising Gross Income$13,500
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Banquet$54,319$13,500$4,119$9,381
None----
Total Events$54,319$13,500$18,193$-4,693
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Ray Cool PbsiTreasurerComputer Hardware Software and ServicesNo$9,274
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Line of Credit$37,000
Tenant Deposits$1,719
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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

Form 990 governing body review Part VI line 11

Complete form 990 is presented to board of directors for review during next monthly board meeting. The review process at board meeting is documented in writing.

Conflict of interest policy compliance Part VI line 12C

Each board member, officer and staff members must sign the policy at the start of their service or employment and each year afterward. The finance committee also monitors all transactions for any possible conflict.

CEO executive director top management comp Part VI line 15A

Comparable data from compensation surveys is used and then it is approved by an executive committee. Once approved by the executive committee, it is then approved by the full board of directors. Deliberations at each stage of the approval process are documented in writing.

Other officer or key employee compensation Part VI line 15B

Comparable data from compensation surveys is used and then it is approved by an executive committee. Once approved by the executive committee, it is then approved by the full board of directors. Deliberations at each stage of the approval process are documented in writing.

Governing documents etc available to public Part VI line 19

All governing and related documents are available upon request

Filing and Contact Details

Filer

Filer Name
Healthy Beginnings Inc
EIN
31-1380939
Address
47 E HOLLISTER, CINCINNATI, OH 45219

Signing Officer

Name
Sheri Lawson
Title
Executive Direc
Phone
5135593412
Signed
2015-11-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sheri Lawson
Formed
1993
Legal Domicile
Oh
Voting Board Members
7
Independent Board Members
7
Employees
26
Volunteers
16

Preparer

Firm
Ellsworth and Associates
Address
9527 Wabash Way, West Chester, OH 45069
Preparer
Robert Ellsworth
Phone
5137553624
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IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt0128095
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0422009
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt01232
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0488
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt04487
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0617254
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0565062
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0661751
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0642524
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0721810
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt01232
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0488
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IRS990ScheduleA/InvestmentIncomeCYPct00.00000
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IRS990ScheduleA/PublicSupportCY509Pct00.97210
IRS990ScheduleA/PublicSupportPY509Pct00.97000
IRS990ScheduleA/PublicSupportTotal509Amt04627088
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt010975
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt028380
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IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt049300
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt022240
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01064533
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01028388
IRS990ScheduleA/Total509Grp/TotalAmt04755183
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0840368
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0866867
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01065765
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01028876
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04759670
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt0141918
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0797503
IRS990ScheduleD/EquipmentGrp/BookValueAmt042489
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0335141
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0377630
IRS990ScheduleD/LandGrp/BookValueAmt0105000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0105000
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt04965
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0LOAN CLOSING COSTS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01719
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt137000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0TENANT DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1LINE OF CREDIT
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IRS990ScheduleD/TotalBookValueOtherAssetsAmt04965
IRS990ScheduleD/TotalLiabilityAmt038719
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IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt05000
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0BANQUET
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0NONE
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IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt01475
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0RAY COOL PBSI
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0TREASURER
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0COMPUTER HARDWARE SOFTWARE AND SERVICES
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0COMPLETE FORM 990 IS PRESENTED TO BOARD OF DIRECTORS FOR REVIEW DURING NEXT MONTHLY BOARD MEETING. THE REVIEW PROCESS AT BOARD MEETING IS DOCUMENTED IN WRITING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EACH BOARD MEMBER, OFFICER AND STAFF MEMBERS MUST SIGN THE POLICY AT THE START OF THEIR SERVICE OR EMPLOYMENT AND EACH YEAR AFTERWARD. THE FINANCE COMMITTEE ALSO MONITORS ALL TRANSACTIONS FOR ANY POSSIBLE CONFLICT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPARABLE DATA FROM COMPENSATION SURVEYS IS USED AND THEN IT IS APPROVED BY AN EXECUTIVE COMMITTEE. ONCE APPROVED BY THE EXECUTIVE COMMITTEE, IT IS THEN APPROVED BY THE FULL BOARD OF DIRECTORS. DELIBERATIONS AT EACH STAGE OF THE APPROVAL PROCESS ARE DOCUMENTED IN WRITING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPARABLE DATA FROM COMPENSATION SURVEYS IS USED AND THEN IT IS APPROVED BY AN EXECUTIVE COMMITTEE. ONCE APPROVED BY THE EXECUTIVE COMMITTEE, IT IS THEN APPROVED BY THE FULL BOARD OF DIRECTORS. DELIBERATIONS AT EACH STAGE OF THE APPROVAL PROCESS ARE DOCUMENTED IN WRITING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL GOVERNING AND RELATED DOCUMENTS ARE AVAILABLE 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/TaxableDistributionsInd0false
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IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0848942
IRS990/TotalAssetsEOYAmt0833732

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