Civic Intelligence

Living Stream Inc.

990 • Fiscal year 2019 • EIN 31-1510391

Jan 01, 2019 to Dec 31, 2019 • Filed on May 12, 2020

2409 Stratford RoadDelaware, OH 43015

(740) 972-3227

Siviq Scores

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

Liabilities / Assets

87th percentile

0.57x

Higher debt load relative to assets than 87% of similar nonprofits.

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

Liabilities / Revenue

48th percentile

0.02x

Higher debt load relative to revenue than 48% of similar nonprofits.

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

Net Margin

32nd percentile

-2.4%

Higher net margin than 32% of similar nonprofits.

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

Top Officer Pay

83rd percentile

$84,622

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 13.3% of source-year revenue.

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

Asset Growth

8th percentile

-23%

Faster asset growth than 8% of similar nonprofits.

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

Revenue Growth

28th percentile

-7.2%

Faster revenue growth than 28% of similar nonprofits.

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

Assets

Down

$27,135

Down $8,157 (-23%) from 2018

Net Assets

Down

$11,635

Down $23,657 (-67%) from 2018

Liabilities

Up

$15,500

Up $15,500 from 2018

Revenue

Down

$638,489

Down $49,268 (-7.2%) from 2018

Expenses

Down

$653,723

Down $1,742 (-0.3%) from 2018

Net Income

Down

-$15,234

Down $47,526 (-147%) from 2018

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0-$100K-$200KAssets 2010: $40,750Liabilities 2010: $35,377Net Assets 2010: $5,3732010Assets 2011: $144,031Liabilities 2011: $9,550Net Assets 2011: $134,4812011Assets 2012: $162,568Liabilities 2012: $12,500Net Assets 2012: $150,0682012Assets 2013: $70,460Liabilities 2013: $9,706Net Assets 2013: $60,7542013Assets 2014: $72,617Liabilities 2014: $9,650Net Assets 2014: $62,9672014Assets 2015: $73,000Liabilities 2015: $4,197Net Assets 2015: $68,8032015Assets 2016: $17,700Liabilities 2016: $5,886Net Assets 2016: $11,8142016Assets 2017: $3,000Liabilities 2017: $2,500Net Assets 2017: $5002017Assets 2018: $35,292Liabilities 2018: $0Net Assets 2018: $35,2922018Assets 2019: $27,135Liabilities 2019: $15,500Net Assets 2019: $11,6352019Assets 2021: $56,620Liabilities 2021: $114,912Net Assets 2021: -$58,2922021Assets 2022: $45,505Liabilities 2022: $217,012Net Assets 2022: -$171,5072022Assets 2024: $42,055Liabilities 2024: $164,804Net Assets 2024: -$122,7492024

Highlighted filing

2019

Assets$27,135
Liabilities$15,500
Net Assets$11,635

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $124,8852010Expenses 2011: $559,3682011Expenses 2012: $638,4782012Revenue 2013: $669,000Expenses 2013: $679,304Net Income 2013: -$10,3042013Revenue 2014: $615,617Expenses 2014: $613,404Net Income 2014: $2,2132014Revenue 2015: $667,388Expenses 2015: $661,552Net Income 2015: $5,8362015Revenue 2016: $785,028Expenses 2016: $782,714Net Income 2016: $2,3142016Revenue 2017: $725,679Expenses 2017: $731,707Net Income 2017: -$6,0282017Revenue 2018: $687,757Expenses 2018: $655,465Net Income 2018: $32,2922018Revenue 2019: $638,489Expenses 2019: $653,723Net Income 2019: -$15,2342019Revenue 2021: $657,139Expenses 2021: $765,021Net Income 2021: -$107,8822021Revenue 2022: $557,525Expenses 2022: $670,740Net Income 2022: -$113,2152022Revenue 2024: $576,642Expenses 2024: $512,676Net Income 2024: $63,9662024

Highlighted filing

2019

Revenue$638,489
Expenses$653,723
Net Income-$15,234
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
May 12, 2020
Return Version
2019v5.1
Gross Receipts
$638,489
Mission and Program Overview

Mission

Care for developmentally disabled persons under contract Ohio Department of Developmental Disabilities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$25,202$25,110▼ $92
Cash and Non-Interest-Bearing Accounts$10,090$2,025▼ $8,065
Total Assets$35,292$27,135▼ $8,157
Liabilities
Accounts Payable and Accrued Expenses-$15,500-
Total Liabilities$0$15,500▲ $15,500
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$35,292$11,635▼ $23,657
Total Net Assets Fund Balance$35,292$11,635▼ $23,657
Total Liabilities and Net Assets / Fund Balance$35,292$27,135▼ $8,157
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Michael Zeigler SrPresidentFT$84,622$84,622
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$638,489
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-15,234
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$371,130
Other Expenses$282,593
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$329,638--$329,638
Occupancy$125,570--$125,570
Other Expenses$30,052--$30,052
Payroll Taxes$26,709--$26,709
Other Employee Benefits$14,783--$14,783
Office Expenses$3,733--$3,733
Total Functional Expenses$653,723$0$0$653,723
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
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 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

Governing body decisions Part VI line 7B

The Board of Trustees reviews and approves governing body decisions.

Form 990 governing body review Part VI line 11

The governing body reviews the Form 990.

Conflict of interest policy compliance Part VI line 12C

The Board reviews the organization for conflict of interest so none occurs.

CEO executive director top management comp Part VI line 15A

The Board reviews compensation for the CEO and management officials. The Ohio administrative rule detailing allowable wage levels is used.

Other officer or key employee compensation Part VI line 15B

The Board approves level of compensation to comply with the State of Ohio administrative rule wage limits.

Governing documents etc available to public Part VI line 19

The Board provides requested documents for review at corporate locations.

Filing and Contact Details

Filer

Filer Name
Living Stream Inc
EIN
31-1510391
Address
2409 STRATFORD ROAD, DELAWARE, OH 43015

Signing Officer

Name
Michael Zeigler Sr Board Pres
Title
President
Phone
7409723227
Signed
2020-05-12
Discuss with paid preparer
No

Organization Details

Principal Officer
Michael Zeigler Sr Board Pres
Formed
1999
Legal Domicile
Oh
Voting Board Members
3
Independent Board Members
3
Employees
33

Preparer

Firm
Contemporary Business Group
Address
762 COPPERHEAD CIRCLE, Saint Augustine, FL 32092
Preparer
Kenneth Greiner
Phone
9042956230
Raw XML Appendix261 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.42$1.65$1.23$5.77$5.13$0.64
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.46$2.17$1.72$5.58$6.71$1.13
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.57$1.15$0.58$6.57$7.65$1.08
2019Detailed filing. Detailed filing data is available for this year.$0.27$0.16$0.12$6.38$6.54$0.15
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.35$0.00$0.35$6.88$6.55$0.32
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.03$0.03$0.01$7.26$7.32$0.06
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.18$0.06$0.12$7.85$7.83$0.02
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.73$0.04$0.69$6.67$6.62$0.06
2014Detailed filing. Detailed filing data is available for this year.$0.73$0.10$0.63$6.16$6.13$0.02
2013Detailed filing. Detailed filing data is available for this year.$0.70$0.10$0.61$6.69$6.79$0.10
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.63$0.13$1.50$6.38
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.44$0.10$1.34$5.59
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.41$0.35$0.05$1.25