Civic Intelligence

Ohio Valley Voices

EIN 31-1639795 • 501(c)3 • Loveland, OH

Profile

To teach children who are deaf or hard of hearing to listen and talk.

6642 Branch Hill Guinea PikeLoveland, OH 45140

www.ohiovalleyvoices.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

57th percentile

0.11x

Higher debt load relative to assets than 57% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

60th percentile

0.15x

Higher debt load relative to revenue than 60% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

79th percentile

27%

Higher net margin than 79% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

80th percentile

22%

Faster asset growth than 80% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

52nd percentile

8.2%

Faster revenue growth than 52% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Up

$7,411,515

Up $939,646 (+15%) from 2023

Liabilities

Down

$451,563

Down $51,180 (-10%) from 2023

Net Assets

Up

$6,959,952

Up $990,826 (+17%) from 2023

Revenue

Down

$3,721,001

Down $610,537 (-14%) from 2023

Expenses

Up

$2,778,301

Up $87,459 (+3.3%) from 2023

Net Income

Down

$942,700

Down $697,996 (-43%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $3,428,891Liabilities 2011: $930,977Net Assets 2011: $2,497,9142011Assets 2017: $3,083,467Liabilities 2017: $693,926Net Assets 2017: $2,389,5412017Assets 2018: $3,079,076Liabilities 2018: $685,561Net Assets 2018: $2,393,5152018Assets 2019: $3,273,270Liabilities 2019: $634,515Net Assets 2019: $2,638,7552019Assets 2020: $3,494,608Liabilities 2020: $950,718Net Assets 2020: $2,543,8902020Assets 2021: $3,956,082Liabilities 2021: $564,564Net Assets 2021: $3,391,5182021Assets 2022: $4,830,090Liabilities 2022: $534,908Net Assets 2022: $4,295,1822022Assets 2023: $6,471,869Liabilities 2023: $502,743Net Assets 2023: $5,969,1262023Assets 2024: $7,411,515Liabilities 2024: $451,563Net Assets 2024: $6,959,9522024

Highlighted filing

2024

Assets$7,411,515
Liabilities$451,563
Net Assets$6,959,952

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $1,502,6652011Revenue 2017: $2,103,971Expenses 2017: $2,056,836Net Income 2017: $47,1352017Revenue 2018: $1,981,032Expenses 2018: $1,977,058Net Income 2018: $3,9742018Revenue 2019: $2,367,358Expenses 2019: $2,130,862Net Income 2019: $236,4962019Revenue 2020: $2,384,939Expenses 2020: $2,477,454Net Income 2020: -$92,5152020Revenue 2021: $3,384,445Expenses 2021: $2,581,452Net Income 2021: $802,9932021Revenue 2022: $3,662,776Expenses 2022: $2,681,750Net Income 2022: $981,0262022Revenue 2023: $4,331,538Expenses 2023: $2,690,842Net Income 2023: $1,640,6962023Revenue 2024: $3,721,001Expenses 2024: $2,778,301Net Income 2024: $942,7002024

Highlighted filing

2024

Revenue$3,721,001
Expenses$2,778,301
Net Income$942,700

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Jan 21, 2025
Return Version
2023v6.0
Gross Receipts
$4,682,208
Mission and Program Overview

Mission

To teach children who are deaf or hard of hearing to listen and talk.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,921,748$6,092,198▲ $1,170,450
Investments in Publicly Traded Securities$1,199,218$981,512▼ $217,706
Cash and Non-Interest-Bearing Accounts$271,942$316,844▲ $44,902
Savings and Temporary Cash Investments$78,736$20,736▼ $58,000
Intangible Assets$225$225→ $0
Total Assets$6,471,869$7,411,515▲ $939,646
Liabilities
Mortgage Notes Payable Secured by Investment Property$470,918$426,842▼ $44,076
Accounts Payable and Accrued Expenses$28,775$22,471▼ $6,304
Deferred Revenue$3,050$2,250▼ $800
Total Liabilities$502,743$451,563▼ $51,180
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,655,964$5,864,211▲ $208,247
Net Assets With Donor Restrictions$313,162$1,095,741▲ $782,579
Total Net Assets Fund Balance$5,969,126$6,959,952▲ $990,826
Total Liabilities and Net Assets / Fund Balance$6,471,869$7,411,515▲ $939,646

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$5,886,064$1,596,943$7,483,007
Equipment$77,924$520,576$598,500
Other Land Buildings$31,060$87,979$119,039
Land$97,150-$97,150
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Maria SentelikExecutive DirectorFT$136,929$12,156$149,085
Wendy PaceBusiness ManagerFT$79,173-$79,173

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$1,991,181
Program Service Revenue
$1,675,960
Investment Income
$12,774
Other Revenue
$41,086
All Other Contributions
$1,736,720
Change in Net Assets
$942,700

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Works of Art1$28,560Fair market value
Other Non Cash Contri Table1$25,230Fair market value
Other Non Cash Contri Table130$23,363Value per the donor
Total Noncash Contributions132$77,153-

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,646,398
Revenue Not Reported on Financial Statements
$74,603
Revenue Not Reported on Form 990
$48,126
Other Revenue Adjustments
$71,011
Total Revenue per Audited Statements
$3,694,524
Total Revenue per Form 990
$3,721,001
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,135,641
Other Expenses$549,648
Total Fundraising Expense$310,754
Grants and Similar Amounts Paid$71,011
Professional Fundraising Fees$22,001

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,415,537$41,333$160,563$1,617,433
Current Officers, Directors, Trustees, and Key Employees$101,075$108,418$38,860$248,353
Depreciation Depletion$148,852$15,725$9,579$174,156
Payroll Taxes$117,018$11,574$17,619$146,211
Other Employee Benefits$91,531$21,214$10,899$123,644
Occupancy$100,492$11,477$6,425$118,394
Grants to Domestic Individuals$71,011--$71,011
Office Expenses$14,842$27,370$10,960$53,172
Fees for Services Other$7,433$32,108$0$39,541
All Other Expenses$33,417$2,054$712$36,183
Advertising$10$5,038$28,101$33,149
Insurance$18,977$2,006$1,221$22,204
Fees for Services Professional Fundraising--$22,001$22,001
Interest$15,334$1,620$987$17,941
Fees for Services Accounting$0$13,250$0$13,250
Other Expenses$4,745$6,456$1,285$12,486
Travel$1,938$195$1,497$3,630
Fees for Service Investment Mgmnt Fees$0$3,592$0$3,592
Total Functional Expenses$2,161,777$305,770$310,754$2,778,301

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$2,778,301
Expenses per Audited Statements$2,703,698
Total Expenses per Audited Statements$2,703,698
Expenses Not Reported on Financial Statements$74,603
Other Expense Adjustments$71,011
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$205,120
Fundraising Direct Expenses$177,720
Professional Fundraising Fees$22,001

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala$332,792$122,772$5,744$117,028
Brews Cruise$83,692$39,626$3,150$36,476
Total Events$455,170$200,709$167,332$33,377
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
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
Filing and Contact Details

Filer

Filer Name
Ohio Valley Voices
EIN
31-1639795
Phone
5137911458
Address
6642 BRANCH HILL GUINEA PIKE, LOVELAND, OH 45140

Signing Officer

Name
Lydia Ritze
Title
Treasurer
Phone
5137911458
Signed
2025-01-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Maria Sentelik
Formed
1999
Legal Domicile
Oh
Voting Board Members
14
Independent Board Members
14
Employees
55
Volunteers
25

Preparer

Firm
Locey Mitchell & Associates Ltd
Address
4760 Red Bank Expressway Suite 222, Cincinnati, OH 45227
Preparer
Emily N Mitchell
Phone
5132813333
Supplemental Narrative

Additional Explanations

Pt VI, Line 12C

All directors, officers and committee members sign conflict of interest statements when they commence their responsibilites to confirm that they received, read, and agree to comply with the policy. The policy is reviewed annually by existing Board Members.

Pt VI, Line 15A

The Executive Director and key employee salaries were determined and approved by the Finance Committee.

Pt VI, Line 15B

The salaries were determined based on comparison to local peers.

Pt VI, Line 19

The Ohio Valley Voices website contains limited tax documents and a notice is displayed in the Ohio Valley Voices School lobby stating the tax documents are available for public inspection upon request.

Pt VI, Line 11B

Tax returns are reviewed and approved by the Finance Director, Executive Director and the Treasurer.

Pt XII, Line 1

Revenues are recognized when received rather than earned and certain expenses are recognized when cash is disbursed rather than when the obligations have been incurred. Modification to the cash basis of accounting relate to recording depreciation on fixed assets, bad debt expense, adjusting investments for unrealized gains and losses, recording credit card liabilities, recording the property mortgage, and recognition or non-cash donations.

Pt VI, Line 6

The Organizations bylaws define a class of member made up of members, trustees of the board during their terms in office. Members have no ownership interest in the Organization.

Form 990, Part III, Line 4D

D-Audiology Program- The Audiology Program serves the children in 360287. 0. 80091.

Form 990, Part III, Line 4D

E- Other Special Programs - 121011. 0. 79335.

Financial Statement Notes

Pt XI, Line 4B

Tuition assistance netted in audit report

Pt XII, Line 4B

Tuition assistance netted in audit report

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IRS990/Form990PartVIISectionAGrp/TitleTxt0Executive Director
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IRS990/ProgSrvcAccomActy2Grp/Desc0B- Discovery Center The Discovery Center serves children from three to five years of age. In the Center, the day includes a minimum of two and a half hours of individualized instruction in speech, auditory training and language instruction. The remainder of the day is allotted for preschool activities designed to accelerate the process of learning spoken language.
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IRS990/ProgSrvcAccomActy3Grp/Desc0C- Family Center Program The Family Center program is an early intervention program that promotes parent education once a child is diagnosed with a hearing loss. The 1/2 day toddler program is for children 18 months to 3 years and includes intensive speech language therapy for each child. Class activities promote spoken language and communication through play, games, songs and story time. The goal of the program is to improve the childs chances to successfully transition to his/her local school district in the primary grades.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0D-Audiology Program- The Audiology Program serves the children in all other programs by regularly checking the processors for each child to ensure that childs access to sound. This is a critical mission since the child can not attend school unless he/she has access to sound. Other medical services provided include: implant mapping, testing, and auditory- verbal testing.
IRS990/ProgSrvcAccomActyOtherGrp/Desc1E- Other Special Programs - Other special programs includes: 1. Before and after school services program 2. Summer School 3. Graduate & Transition Services 4. Special Services Coordinator
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