Civic Intelligence

Pauline Home Association

990 • Fiscal year 2014 • EIN 31-4379533

Jan 01, 2014 to Dec 31, 2014 • Filed on Nov 16, 2015

4500 East Broad StreetColumbus, OH 43213

(614) 855-2895

Siviq Scores

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

Liabilities / Assets

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

94th percentile

62%

Higher net margin than 94% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

74th percentile

$0

Higher top officer pay than 74% of similar nonprofits.

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

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

97th percentile

383%

Faster asset growth than 97% of similar nonprofits.

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

Revenue Growth

94th percentile

131%

Faster revenue growth than 94% of similar nonprofits.

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

Assets

Up

$251,808

Up $199,661 (+383%) from 2013

Net Assets

Up

$251,808

Up $199,661 (+383%) from 2013

Liabilities

Flat

$0

Flat from 2013

Revenue

Up

$320,990

Up $181,778 (+131%) from 2013

Expenses

Up

$121,329

Up $13,016 (+12%) from 2013

Net Income

Up

$199,661

Up $168,762 (+546%) from 2013

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2011: $71,898Liabilities 2011: $0Net Assets 2011: $71,8982011Assets 2012: $21,248Liabilities 2012: $0Net Assets 2012: $21,2482012Assets 2013: $52,147Liabilities 2013: $0Net Assets 2013: $52,1472013Assets 2014: $251,808Liabilities 2014: $0Net Assets 2014: $251,8082014Assets 2015: $365,972Liabilities 2015: $0Net Assets 2015: $365,9722015Assets 2016: $342,207Liabilities 2016: $0Net Assets 2016: $342,2072016Assets 2017: $203,259Liabilities 2017: $0Net Assets 2017: $203,2592017Assets 2018: $0Liabilities 2018: $0Net Assets 2018: $02018

Highlighted filing

2014

Assets$251,808
Liabilities$0
Net Assets$251,808

Operations Trend

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

$400K$200K$0-$200K-$400KExpenses 2011: $173,1622011Expenses 2012: $95,3532012Revenue 2013: $139,212Expenses 2013: $108,313Net Income 2013: $30,8992013Revenue 2014: $320,990Expenses 2014: $121,329Net Income 2014: $199,6612014Revenue 2015: $233,931Expenses 2015: $119,767Net Income 2015: $114,1642015Revenue 2016: $105,259Expenses 2016: $129,024Net Income 2016: -$23,7652016Revenue 2017: $28,059Expenses 2017: $167,007Net Income 2017: -$138,9482017Revenue 2018: $19,463Expenses 2018: $222,722Net Income 2018: -$203,2592018

Highlighted filing

2014

Revenue$320,990
Expenses$121,329
Net Income$199,661
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Nov 16, 2015
Return Version
2014v5.0
Gross Receipts
$370,842
Mission and Program Overview

Mission

The mission of the Pauline Home Association is to provide personal expense management services to individuals with disabilities and senior residents over 60 in central Ohio regardless of economic circumstances thereby enabling them to maintain an independent lifestyle.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$13,095$233,438▲ $220,343
Cash and Non-Interest-Bearing Accounts$3,469$11,669▲ $8,200
Savings and Temporary Cash Investments$34,550$4,071▼ $30,479
Land, Buildings, and Equipment, Net$1,033$2,630▲ $1,597
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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$52,147$251,808▲ $199,661
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$52,147$251,808▲ $199,661
Total Net Assets Fund Balance$52,147$251,808▲ $199,661
Total Liabilities and Net Assets / Fund Balance$52,147$251,808▲ $199,661

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,630$13,213$15,843
Other Land Buildings-$12,423$12,423
Compensation and Service Providers

Board Members and Trustees

NameTitle
Lynda MullinPresident
Becky EldridgeVice President
Carol Koetting-FreemanTrustee
Nan TennebaumTrustee
Chris GoodsonRec. Secretary
Richard RoellTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$309,277
Program Service Revenue
$5,578
Investment Income
$6,135
Other Revenue
$0
All Other Contributions
$1,503
Change in Net Assets
$199,661

Audited Revenue Reconciliation

Revenue per Audited Statements
$14,990
Revenue Not Reported on Financial Statements
$306,000
Revenue Not Reported on Form 990
$33,647
Other Revenue Adjustments
$306,000
Total Revenue per Audited Statements
$48,637
Total Revenue per Form 990
$320,990
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$65,940
Other Expenses$55,389
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$55,129$6,125-$61,254
All Other Expenses$5,975$4,826-$10,801
Occupancy$4,200$2,100-$6,300
Insurance$4,942$549-$5,491
Payroll Taxes$4,217$469-$4,686
Other Expenses$3,303$367-$3,670
Fees for Services Accounting-$2,995-$2,995
Fees for Services Legal-$482-$482
Depreciation Depletion$213$106-$319
Total Functional Expenses$82,923$38,406$0$121,329

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$121,329
Total Expenses per Audited Statements$121,329
Total Expenses per Form 990$121,329
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
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
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, Line 11B: Form 990 Review Process

After the Form 990 is completed by the Organziation's outside CPA firm it is sent to the Board of Directors. The instructions provided with the return encourage each Board member to review the Form 990 prior to signature and submission.

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

The board reviews member affiliations to ensure that there are no conflicts of interest. In addition each board member is required to sign a conflict of interest policy statement.

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

The Board used comparability data and outside persons to assist in the determination of compensation.

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

Upon reasonable request the governing documents and financial statements are available for review at organizations offices.

Filing and Contact Details

Filer

Filer Name
Pauline Home Association
EIN
31-4379533
Phone
6148552895
Address
4500 East Broad Street, Columbus, OH 43213

Signing Officer

Name
Lynda Mullin
Title
President
Signed
2015-11-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lynda Mullin
Formed
1894
Legal Domicile
Oh
Voting Board Members
6
Independent Board Members
6
Employees
5

Preparer

Firm
Parker and Associates
Address
1275 W Main St, Newark, OH 43055
Preparer
Robert J Parker
Phone
7403444200
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

Uncertain Tax PositionsThe Association follows the provisions of the Income Tax topic of the FASB ASC. These provisions clarify the accounting for uncertainty in income tax positions and prescribe guidance related to the combined financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. The tax benefit from an uncertain tax position is only recognized in the combined statements of financial position if the tax position is more likely than not to be sustained upon an examination, based on the technical merits of the position. Interest and penalties, if any, are included in expenses in the combined statements of activities. As of December 31, 2014, the Association had no uncertain tax positions that qualify for recognition or disclosure in the combined financial statements.The Association has evaluated its tax position for all open tax years. Currently the tax years open and subject to examination by the Internal Revenue Service are the 2011, 2012 and 2013 tax year. However the Association is not currently under audit nor has the Association been contacted by any jurisdiction. Based on the evaluation of the Associations tax positions, management believes all tax positions taken would be upheld under an examination. Therefore no provision for the effects of uncertain tax positions have been recorded for the year ended December 31, 2014.The Association is a tax-exempt organization under Section 501 (c) (3) of the Internal Revenue Code. Accordingly, no provision for income taxes has been made in the financial statements.

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

Amts Attributable to Hack Foundation $33647

Part XI, Line 4B: Other revenue amounts included on 990 but not included in F/S

Contribution from Hack Foundation $306000

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IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt034550
IRS990/SavingsAndTempCashInvstGrp/EOYAmt04071
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0309277
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0134339
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt031736
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt037902
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt038946
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0552200
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt06135
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0273
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0471
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt01421
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt04259
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt012559
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.97780
IRS990ScheduleA/PublicSupportPY170Pct00.96810
IRS990ScheduleA/PublicSupportTotal170Amt0552200
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0309277
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0134339
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt031736
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt037902
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt038946
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0552200
IRS990ScheduleA/TotalSupportAmt0564759
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt02630
IRS990ScheduleD/EquipmentGrp/DepreciationAmt013213
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt015843
IRS990ScheduleD/ExpensesSubtotalAmt0121329
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt012423
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt012423
IRS990ScheduleD/OtherRevenueAmt033647
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0306000
IRS990ScheduleD/RevenueNotReportedAmt033647
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0306000
IRS990ScheduleD/RevenueSubtotalAmt014990
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Uncertain Tax PositionsThe Association follows the provisions of the Income Tax topic of the FASB ASC. These provisions clarify the accounting for uncertainty in income tax positions and prescribe guidance related to the combined financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. The tax benefit from an uncertain tax position is only recognized in the combined statements of financial position if the tax position is more likely than not to be sustained upon an examination, based on the technical merits of the position. Interest and penalties, if any, are included in expenses in the combined statements of activities. As of December 31, 2014, the Association had no uncertain tax positions that qualify for recognition or disclosure in the combined financial statements.The Association has evaluated its tax position for all open tax years. Currently the tax years open and subject to examination by the Internal Revenue Service are the 2011, 2012 and 2013 tax year. However the Association is not currently under audit nor has the Association been contacted by any jurisdiction. Based on the evaluation of the Associations tax positions, management believes all tax positions taken would be upheld under an examination. Therefore no provision for the effects of uncertain tax positions have been recorded for the year ended December 31, 2014.The Association is a tax-exempt organization under Section 501 (c) (3) of the Internal Revenue Code. Accordingly, no provision for income taxes has been made in the financial statements.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Amts Attributable to Hack Foundation $33647
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2Contribution from Hack Foundation $306000
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02630
IRS990ScheduleD/TotalExpensesPerForm990Amt0121329
IRS990ScheduleD/TotalRevenuePerForm990Amt0320990
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt048637
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0121329
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0After the Form 990 is completed by the Organziation's outside CPA firm it is sent to the Board of Directors. The instructions provided with the return encourage each Board member to review the Form 990 prior to signature and submission.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The board reviews member affiliations to ensure that there are no conflicts of interest. In addition each board member is required to sign a conflict of interest policy statement.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Board used comparability data and outside persons to assist in the determination of compensation.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Upon reasonable request the governing documents and financial statements are available for review at organizations offices.
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
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0Regina Hack Foundation
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0912154990
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(c)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Charitable Foundation
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0Type II Supp. Org.
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt04500 East Broad Street
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Columbus
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd043213
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt052147
IRS990/TotalAssetsEOYAmt0251808
IRS990/TotalAssetsGrp/BOYAmt052147
IRS990/TotalAssetsGrp/EOYAmt0251808
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0309277
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt038406
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt082923
IRS990/TotalFunctionalExpensesGrp/TotalAmt0121329
IRS990/TotalGrossUBIAmt00

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