Civic Intelligence

Big Brothers Big Sisters of Central Ohio Inc.

990 • Fiscal year 2018 • EIN 31-4379429

Jul 01, 2017 to Jun 30, 2018 • Filed on Feb 12, 2019

Refreshing map…

1855 E Dublin-granville RdColumbus, OH 43229

(614) 839-2447

Siviq Scores

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

Liabilities / Assets

42nd percentile

0.10x

Higher debt load relative to assets than 42% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Liabilities / Revenue

57th percentile

0.22x

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

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Net Margin

45th percentile

1.4%

Higher net margin than 45% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Top Officer Pay

55th percentile

$133,752

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 3.1% of source-year revenue.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Asset Growth

36th percentile

-1.5%

Faster asset growth than 36% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Revenue Growth

29th percentile

-3.6%

Faster revenue growth than 29% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Assets

Down

$9,329,853

Down $142,498 (-1.5%) from 2017

Net Assets

Down

$8,365,709

Down $77,702 (-0.9%) from 2017

Liabilities

Down

$964,144

Down $64,796 (-6.3%) from 2017

Revenue

Down

$4,336,767

Down $161,006 (-3.6%) from 2017

Expenses

Up

$4,275,232

Up $19,094 (+0.4%) from 2017

Net Income

Down

$61,535

Down $180,100 (-75%) from 2017

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2010: $7,568,183Liabilities 2010: $2,144,369Net Assets 2010: $5,423,8142010Assets 2013: $7,086,267Liabilities 2013: $930,920Net Assets 2013: $6,155,3472013Assets 2014: $7,185,870Liabilities 2014: $980,468Net Assets 2014: $6,205,4022014Assets 2015: $9,829,012Liabilities 2015: $1,111,594Net Assets 2015: $8,717,4182015Assets 2017: $9,472,351Liabilities 2017: $1,028,940Net Assets 2017: $8,443,4112017Assets 2018: $9,329,853Liabilities 2018: $964,144Net Assets 2018: $8,365,7092018Assets 2019: $8,985,955Liabilities 2019: $698,134Net Assets 2019: $8,287,8212019Assets 2020: $8,925,747Liabilities 2020: $1,261,552Net Assets 2020: $7,664,1952020Assets 2021: $9,796,537Liabilities 2021: $1,335,777Net Assets 2021: $8,460,7602021Assets 2022: $14,732,002Liabilities 2022: $884,935Net Assets 2022: $13,847,0672022

Highlighted filing

2018

Assets$9,329,853
Liabilities$964,144
Net Assets$8,365,709

Operations Trend

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

$15M$10M$5.0M$0-$5.0MExpenses 2010: $5,096,5762010Expenses 2013: $4,453,1832013Revenue 2014: $5,353,594Expenses 2014: $5,425,084Net Income 2014: -$71,4902014Revenue 2015: $5,937,159Expenses 2015: $4,804,718Net Income 2015: $1,132,4412015Revenue 2017: $4,497,773Expenses 2017: $4,256,138Net Income 2017: $241,6352017Revenue 2018: $4,336,767Expenses 2018: $4,275,232Net Income 2018: $61,5352018Revenue 2019: $4,425,373Expenses 2019: $4,450,792Net Income 2019: -$25,4192019Revenue 2020: $4,099,535Expenses 2020: $4,586,053Net Income 2020: -$486,5182020Revenue 2021: $5,012,722Expenses 2021: $4,250,966Net Income 2021: $761,7562021Revenue 2022: $10,499,521Expenses 2022: $5,024,459Net Income 2022: $5,475,0622022

Highlighted filing

2018

Revenue$4,336,767
Expenses$4,275,232
Net Income$61,535
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Feb 12, 2019
Return Version
2017v2.3
Gross Receipts
$4,630,774
Mission and Program Overview

Mission

Our mission is to provide children facing adversity with strong, enduring, professionally supported relationships that change their lives for the better.

To provide children facing adversity strong, enduring, professionally supported relationships.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$3,245,384$3,137,051▼ $108,333
Land, Buildings, and Equipment, Net$3,044,637$2,948,271▼ $96,366
Cash and Non-Interest-Bearing Accounts$2,379,553$2,413,213▲ $33,660
Pledges and Grants Receivable$637,941$651,468▲ $13,527
Accounts Receivable$16,104$48,416▲ $32,312
Prepaid Expenses and Deferred Charges$48,732$28,970▼ $19,762
Total Assets$9,472,351$9,329,853▼ $142,498
Other Assets Total$100,000$102,464▲ $2,464
Liabilities
Mortgage Notes Payable Secured by Investment Property$637,019$618,673▼ $18,346
Accounts Payable and Accrued Expenses$391,921$345,471▼ $46,450
Total Liabilities$1,028,940$964,144▼ $64,796
Net Assets / Fund Balance
Unrestricted Net Assets$5,692,804$5,790,462▲ $97,658
Permanently Rstr Net Assets$1,855,648$1,730,891▼ $124,757
Temporarily Rstr Net Assets$894,959$844,356▼ $50,603
Total Net Assets Fund Balance$8,443,411$8,365,709▼ $77,702
Total Liabilities and Net Assets / Fund Balance$9,472,351$9,329,853▼ $142,498

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,546,181$2,636,402$4,182,583
Leasehold Improvements$512,986$1,282,361$1,795,347
Land$828,285-$828,285
Equipment$59,759$515,631$575,390
Other Land Buildings$1,060$39,576$40,636
Other Securities$1,557,340--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$1,518,617-▲ $155,576$94,482$1,579,711
2016$1,588,262-▲ $714$70,359$1,518,617
2015$1,678,048-▼ $21,132$68,654$1,588,262
2014$1,529,941$2,500▲ $36,198$73,716$1,678,048
2013$1,395,453-▲ $196,283$67,973$1,529,941
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Elizabeth MartinezCEO/presidentFT$125,187$8,565$133,752
Kyle AtwoodChief Financial OfficerFT$74,979$7,714$82,693

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$4,030,954
Program Service Revenue
$363,018
Investment Income
$4,759
Other Revenue
$-61,964
All Other Contributions
$1,485,723
Change in Net Assets
$61,535

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table197$93,056Face Value / Fair Ma
Total Noncash Contributions197$93,056-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,732,918
Other Expenses$1,267,948
Total Fundraising Expense$472,835
Grants and Similar Amounts Paid$274,366
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,914,065$121,366$285,773$2,321,204
Occupancy$253,646$13,537$21,359$288,542
Grants to Domestic Orgs$274,366--$274,366
Other Employee Benefits$204,193$7,987$24,853$237,033
Fees for Services Other$166,978$3,445$12,456$182,879
Depreciation Depletion$160,068$6,585$7,144$173,797
Payroll Taxes$138,145$8,500$20,151$166,796
Office Expenses$80,809$306$41,313$122,428
Travel$75,561$386$6,921$82,868
Insurance$69,378$2,122$4,770$76,270
Advertising$16,120$386$3,888$20,394
Other Expenses$10,681$492$1,863$13,036
Pension Plan Contributions$6,479$38$1,368$7,885
Conferences and Meetings$2,679$39$677$3,395
Interest$28,317$-29,782$4,092$2,627
Total Functional Expenses$3,655,326$147,071$472,835$4,275,232
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Big Brothers Big Sisters Greater ClevelandCleveland, OH501 (c) (3)Pass Through Funding From Odjfs$44,505
Big Brothers Big Sisters of Northwestern OhioToledo, OH501 (c) (3)Pass Through Funding From Odjfs$38,100
Big Brothers Big Sisters of Greater CincinnatiCincinnati, OH501 (c) (3)Pass Through Funding From Odjfs$34,516
Big Brothers Big Sisters Butler CountyHamilton, OH501 (c) (3)Pass Through Funding From Odjfs$32,499
Big Brothers Big Sisters of Licking & Perry CountiesNewark, OH501 (c) (3)Pass Through Funding From Odjfs$23,400
Big Brothers Big Sisters of Greater Miami ValleyMoraine, OH501 (c) (3)Pass Through Funding From Odjfs$20,974
Big Brothers Big Sisters of West Central OhioLima, OH501 (c) (3)Pass Through Funding From Odjfs$20,255
Big Brothers Big Sisters Shelby & Darke CoSidney, OH501 (c) (3)Pass Through Funding From Odjfs$14,588
Big Brothers Big Sisters Summitmedinastark CountiesAkron, OH501 (c) (3)Pass Through Funding From Odjfs$12,506
Big Brothers Big Sisters of Mahoning ValleyGirard, OH501 (c) (3)Pass Through Funding From Odjfs$6,948
Big Brothers Big Sisters of Lorain CountyLorain, OH501 (c) (3)Pass Through Funding From Odjfs$5,946
Big Brothers Big Sisters of Mercerauglaize CountiesSaint Marys, OH501 (c) (3)Pass Through Funding From Odjfs$5,253
Big Brothers Big Sisters of Fairfield CountyLancaster, OH501 (c) (3)Pass Through Funding From Odjfs$4,324
Big Brothers Big Sisters ZanesvilleZanesville, OH501 (c) (3)Pass Through Funding From Odjfs$2,437
Big Brothers Big Sisters East Central OhioColumbus, OH501 (c) (3)Pass Through Funding From Odjfs$2,278
Big Brothers Big Sisters Northeast OhioPainesville, OH501 (c) (3)Pass Through Funding From Odjfs$1,634
Big Brothers Big Sisters of Athens CountyAthens, OH501 (c) (3)Pass Through Funding From Odjfs$1,250
Big Brothers Big Sisters North Central OhioMansfield, OH501 (c) (3)Pass Through Funding From Odjfs$1,150
Big Brothers Big Sisters South Central OhioChillicothe, OH501 (c) (3)Pass Through Funding From Odjfs$1,058
Big Brothers Big Sisters Warrenclinton CountiesLebanon, OH501 (c) (3)Pass Through Funding From Odjfs$700
Big Brothers Big Sisters Erieseneca CountiesSandusky, OH501 (c) (3)Pass Through Funding From Odjfs$45
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$146,267
Fundraising Gross Income$145,491
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
A Taste of Class$303,176$110,176$107,436$2,740
Bowl for Kids$449,198$13,241$38,831$-25,590
Total Events$804,763$145,491$146,267$-776
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
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 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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

The form 990 is reviewed by the ceo, cfo, and finance/audit committee prior to its filing with the irs, and is provided to the board for its review after filing with the irs.

Form 990, Part VI, Section B, Line 12C

Officers and members of the board are required to annually sign the conflict of interest policy.

Form 990, Part VI, Section B, Line 15

The organization annually compares salary ranges with the big brothers big sisters of america for all positions. The ceo's compensation is approved by the executive committee of the board. The remaining officers and other influential employees' salaries are determined by the ceo, which is approved by the executive committee through a salary review annually.

Form 990, Part VI, Section C, Line 19

These documents are made available to the public upon request or provided to specific donors and organizations.

Filing and Contact Details

Filer

Filer Name
Big Brothers Big Sisters
EIN
31-4379429
Phone
6148392447
Address
1855 E DUBLIN-GRANVILLE RD, COLUMBUS, OH 43229

Signing Officer

Name
Elizabeth Martinez
Title
CEO/president
Phone
6148392447
Signed
2019-02-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Elizabeth Martinez
Formed
1939
Legal Domicile
Oh
Voting Board Members
28
Independent Board Members
27
Employees
165
Volunteers
1,766

Preparer

Firm
Gbq Partners LLC
Address
230 WEST STREET SUITE 700, COLUMBUS, OH 43215-2663
Preparer
Gbq Partners LLC
Phone
6142211120
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Investment in subsidiaries -188,190.

Financial Statement Notes

PART V, LINE 4:

In 2006 a campaign was initiated to raise contributions for the purpose of establishing a permanently restricted endowment fund in the name of one of the organization's most significant community benefactors, mr. Milton lewin. Funds received were transferred to the columbus jewish foundation, via the columbus big brothers big sisters foundation, for the purpose of investing and managing these funds.

PART X, LINE 2:

The organization performs an annual assessment for any uncertainty in income tax positions which includes an analysis of whether there are any tax positions the organization takes with regard to unrelated business income, related deductions applied, or other activities that may jeopardize their tax exempt status and thus would meet the definition of an uncertain tax position. As of june 30, 2018, tax filing periods for the years ended 2014 and prior are closed. Management has not been notified that their tax returns for years 2015 and subsequent are currently under examination. No tax liability accrual was recorded related to material uncertain positions taken as management believes there are none.

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IRS990/Desc0MENTORING: PROVIDES MENTORING TO CHILDREN FACING ADVERSITY IN OUR COMMUNITY & CENTRAL OHIO SCHOOLS. DEVELOPING QUALITY MENTORING RELATIONSHIPS INSPIRING YOUTH TO BE CONFIDENT, COMPETENT AND CARING INDIVIDUALS IN OUR COMMUNITY.
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IRS990/Form990PartVIISectionAGrp/PersonNm4ADAM LEWIN
IRS990/Form990PartVIISectionAGrp/PersonNm5RICH GANDARILLAS
IRS990/Form990PartVIISectionAGrp/PersonNm6TINA AMBROZY
IRS990/Form990PartVIISectionAGrp/PersonNm7MIKE CHRISTIE JR
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IRS990/Form990PartVIISectionAGrp/PersonNm9ANDREW KIPKER
IRS990/Form990PartVIISectionAGrp/PersonNm10MATT KRAMER
IRS990/Form990PartVIISectionAGrp/PersonNm11JAMES X LLENDE
IRS990/Form990PartVIISectionAGrp/PersonNm12MIKE ROZSA
IRS990/Form990PartVIISectionAGrp/PersonNm13TOM MITEVSKI
IRS990/Form990PartVIISectionAGrp/PersonNm14VELDA OTEY
IRS990/Form990PartVIISectionAGrp/PersonNm15BRUCE PAIGE
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IRS990/Form990PartVIISectionAGrp/PersonNm17ANDREW W WEHR
IRS990/Form990PartVIISectionAGrp/PersonNm18ARTHUR FLESCH
IRS990/Form990PartVIISectionAGrp/PersonNm19GARY BATKE
IRS990/Form990PartVIISectionAGrp/PersonNm20JOHN P DUNN III
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IRS990/Form990PartVIISectionAGrp/PersonNm22MICHAEL NAOOM
IRS990/Form990PartVIISectionAGrp/PersonNm23MATT RECHNER
IRS990/Form990PartVIISectionAGrp/PersonNm24BRIAN YEAGERS
IRS990/Form990PartVIISectionAGrp/PersonNm25MIKE FINISSI SR
IRS990/Form990PartVIISectionAGrp/PersonNm26LISA JOHNSON
IRS990/Form990PartVIISectionAGrp/PersonNm27EDWARD COHN
IRS990/Form990PartVIISectionAGrp/PersonNm28BEN PIERSON
IRS990/Form990PartVIISectionAGrp/PersonNm29FRANK SASSO
IRS990/Form990PartVIISectionAGrp/PersonNm30KENNETH WALLACE
IRS990/Form990PartVIISectionAGrp/PersonNm31KYLE ATWOOD
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IRS990/Form990PartVIISectionAGrp/TitleTxt0CEO/PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6IMMEDIATE PAST CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt9TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt10TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt11TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt12TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt13TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt14TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt15SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt16CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt17TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt18TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt19EX OFFICIO MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt20TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt21TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt22TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt23TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt24TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt25TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt26TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt27TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt28TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt29TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt30TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt31CHIEF FINANCIAL OFFICER
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IRS990/Form990TFiledInd01
IRS990/FormationYr01939
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd01
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IRS990/FundraisingDirectExpensesAmt0146267
IRS990/FundraisingGrossIncomeAmt0145491
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IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd01
IRS990/GrantToRelatedPersonInd00
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IRS990/GrossRentsGrp/RealAmt086552
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
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IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
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IRS990/InsuranceGrp/ProgramServicesAmt069378
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IRS990/MembersOrStockholdersInd00
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IRS990/MinutesOfCommitteesInd01
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IRS990/MissionDesc0OUR MISSION IS TO PROVIDE CHILDREN FACING ADVERSITY WITH STRONG, ENDURING, PROFESSIONALLY SUPPORTED RELATIONSHIPS THAT CHANGE THEIR LIVES FOR THE BETTER.
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IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt0-61188
IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt0-61188
IRS990/NetUnrelatedBusTxblIncmAmt0-43155
IRS990/NetUnrlzdGainsLossesInvstAmt048953
IRS990/NoncashContributionsAmt093056
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IRS990/OfficeExpensesGrp/ProgramServicesAmt080809
IRS990/OfficeExpensesGrp/TotalAmt0122428
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00

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