Civic Intelligence

St Stephen Community Services Inc

990 • Fiscal year 2014 • EIN 31-4379568

Jul 01, 2013 to Jun 30, 2014 • Filed on Feb 20, 2015

1500 E 17th Avenue43219

(614) 294-6347

Siviq Scores

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

Liabilities / Assets

63rd percentile

0.34x

Higher debt load relative to assets than 63% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Liabilities / Revenue

49th percentile

0.18x

Higher debt load relative to revenue than 49% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Net Margin

61st percentile

6.5%

Higher net margin than 61% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Top Officer Pay

55th percentile

$126,611

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 2.6% of source-year revenue.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

$2,582,166

No earlier filing loaded for comparison.

Net Assets

$1,700,321

No earlier filing loaded for comparison.

Liabilities

$881,845

No earlier filing loaded for comparison.

Revenue

$4,920,122

No earlier filing loaded for comparison.

Expenses

$4,599,360

No earlier filing loaded for comparison.

Net Income

$320,762

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2014: $2,582,166Liabilities 2014: $881,845Net Assets 2014: $1,700,3212014Assets 2015: $2,604,640Liabilities 2015: $825,535Net Assets 2015: $1,779,1052015Assets 2016: $2,478,806Liabilities 2016: $698,592Net Assets 2016: $1,780,2142016Assets 2017: $2,840,136Liabilities 2017: $1,428,128Net Assets 2017: $1,412,0082017Assets 2019: $3,194,514Liabilities 2019: $1,231,233Net Assets 2019: $1,963,2812019Assets 2020: $3,464,738Liabilities 2020: $1,123,840Net Assets 2020: $2,340,8982020Assets 2021: $3,782,287Liabilities 2021: $999,302Net Assets 2021: $2,782,9852021Assets 2022: $3,539,886Liabilities 2022: $849,660Net Assets 2022: $2,690,2262022Assets 2023: $4,022,966Liabilities 2023: $1,394,369Net Assets 2023: $2,628,5972023Assets 2024: $4,785,642Liabilities 2024: $1,425,728Net Assets 2024: $3,359,9142024Assets 2025: $5,730,769Liabilities 2025: $944,709Net Assets 2025: $4,786,0602025

Highlighted filing

2014

Assets$2,582,166
Liabilities$881,845
Net Assets$1,700,321

Operations Trend

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

$10M$5.0M$0-$5.0MRevenue 2014: $4,920,122Expenses 2014: $4,599,360Net Income 2014: $320,7622014Revenue 2015: $4,916,716Expenses 2015: $4,921,655Net Income 2015: -$4,9392015Revenue 2016: $4,905,702Expenses 2016: $4,893,528Net Income 2016: $12,1742016Revenue 2017: $5,292,766Expenses 2017: $5,728,195Net Income 2017: -$435,4292017Revenue 2019: $5,094,305Expenses 2019: $4,466,515Net Income 2019: $627,7902019Revenue 2020: $4,358,951Expenses 2020: $3,977,480Net Income 2020: $381,4712020Revenue 2021: $5,169,492Expenses 2021: $4,757,396Net Income 2021: $412,0962021Revenue 2022: $6,206,004Expenses 2022: $6,224,331Net Income 2022: -$18,3272022Revenue 2023: $6,137,715Expenses 2023: $6,166,474Net Income 2023: -$28,7592023Revenue 2024: $7,650,967Expenses 2024: $6,520,136Net Income 2024: $1,130,8312024Revenue 2025: $8,888,416Expenses 2025: $6,954,870Net Income 2025: $1,933,5462025

Highlighted filing

2014

Revenue$4,920,122
Expenses$4,599,360
Net Income$320,762
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Feb 20, 2015
Return Version
2013v4.0
Gross Receipts
$5,044,112
Mission and Program Overview

Mission

To strengthen families and empower our community

To assist residents of greater linden area to build community, self-sufficiency and individual well-being. To help individuals maximize their potential through programs and services in the areas of emploment, social development, community organziation education and childcare.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,431,511$1,645,477▲ $213,966
Accounts Receivable$428,167$524,690▲ $96,523
Savings and Temporary Cash Investments$312,901$262,725▼ $50,176
Investments Program Related$112,130$125,285▲ $13,155
Prepaid Expenses and Deferred Charges$35,954$23,989▼ $11,965
Total Assets$2,320,663$2,582,166▲ $261,503
Liabilities
Accounts Payable and Accrued Expenses$424,770$485,083▲ $60,313
Deferred Revenue$304,034$217,125▼ $86,909
Other Liabilities$203,965$179,111▼ $24,854
Escrow Account Liability$8,335$526▼ $7,809
Total Liabilities$941,104$881,845▼ $59,259
Net Assets / Fund Balance
Unrestricted Net Assets$1,271,015$1,566,348▲ $295,333
Permanently Rstr Net Assets$108,544$133,973▲ $25,429
Total Net Assets Fund Balance$1,379,559$1,700,321▲ $320,762
Total Liabilities and Net Assets / Fund Balance$2,320,663$2,582,166▲ $261,503

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,194,361$2,380,656-
Land$155,500--
Equipment$295,616$888,897-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michelle M MillsPresident/CEOFT$126,611-$126,611
Marilyn MehaffieVice President of Programs and ServicesFT$85,128$4,817$89,945
Michael TroperCFOFT$67,728$12,051$79,779
Renea WilliamsVP of Development & CommunicationsFT$65,775$4,210$69,985
Revenue and Support

Revenue Composition

Contributions and Grants
$4,081,220
Program Service Revenue
$461,182
Investment Income
$25,429
Other Revenue
$352,291
All Other Contributions
$697,507
Change in Net Assets
$320,762

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
Cars and Other Vehicles2$46,115Fair Market Value
Other Non Cash Contri Table1$9,500Fair Market Value
Total Noncash Contributions3$55,615-

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,044,112
Revenue Not Reported on Financial Statements
$-123,990
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$-123,990
Total Revenue per Audited Statements
$5,044,112
Total Revenue per Form 990
$4,920,122
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,080,241
Other Expenses$1,483,939
Total Fundraising Expense$198,268
Grants and Similar Amounts Paid$35,180
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,108,703$89,719$110,741$2,309,163
Current Officers, Directors, Trustees, and Key Employees$89,248$207,087-$296,335
Payroll Taxes$122,492$106,973$9,594$239,059
Other Employee Benefits$212,642$9,526$13,516$235,684
Occupancy$172,832--$172,832
Depreciation Depletion$155,658--$155,658
Conferences and Meetings-$132,191-$132,191
Fees for Services Other$103,155--$103,155
Travel$64,353$26,124-$90,477
Office Expenses$40,974$3,584$295$44,853
Grants to Domestic Individuals$35,180--$35,180
Other Expenses$344,614$26,154$64,086$26,154
Fees for Services Legal$8,624$3,163$34$11,821
Insurance-$1,827-$1,827
Fees for Services Accounting$568$208$2$778
Total Functional Expenses$3,770,519$630,573$198,268$4,599,360

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,723,350
Total Expenses per Audited Statements$4,723,350
Total Expenses per Form 990$4,599,360
Expenses Not Reported on Form 990$0
Expenses Not Reported on Financial Statements$-123,990
Other Expense Adjustments$-123,990
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$405,148
Fundraising Direct Expenses$56,609
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$266,948$266,948$16,679$250,269
Event 2$52,375$52,375$3,732$48,643
Total Events$405,148$405,148$56,609$348,539
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
-Entity Owned by Clarence Simmons, Board MemberDemolition and Construction Work for Classroom Remodeling and the Ohiohealth Food and Nutrition Center.No$135,917
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Long Term Loan$179,111
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
Yes
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The sole member is the diocesan charities membership corporation.

Form 990, Part VI, Section A, Line 7A

The rules and regulations governing the corporation state that, "the authority to vote or act on behalf of the member shall be vested in the board of trustees of the member...".

Form 990, Part VI, Section A, Line 7B

The following powers are reserved for the member: 1) merger, consolidation, dissolution, liquidation, or winding up of the affairs of the corporation, or any plan or agreement to accomplish any of the foregoing, 2) any transaction or related series of transactions in excess of $500,000, 3) creation, incurrence, assumption or guarantee of any indebtedness or liability for borrowed funds, 4) solicitation or acceptance of any contribution, grant, bequest or gift which imposes any condition or restriction that is inconsistent with the corporation's rules and regulations or policies, and 5) the adoption of any long-range plan or program, any change in policy or purpose, or any transaction not in the ordinary course of business of the corporation.

Form 990, Part VI, Section B, Line 11

The board of trustees has delegated the review of the form 990 to the finance committee. Form 990 and all supporting schedules are prepared by an outside accountant who provides a draft return to the cfo prior to filing. The president/ceo and cfo review the form 990 and schedules. The form and schedules are then sent to the finance committee of the board for their review and edits. The ceo and cfo incorporate these edits into the form and schedules and send the form and schedules for the full board to review. Any comments/edits of the full board are incorporated into the form and schedules. After the review process is completed, members of the finance committee vote to approve the filing of the form 990 return in a timely manner to meet filing deadlines.

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

Annually each member of the board of trustees is required to complete and sign the corporation's conflict of interest disclosure form. This form requires identification of conflict and potential conflicts, and requires the secretary of the board of trustees to be notified of any major changes that occur during the reporting period.

Form 990, Part VI, Section B, Line 15

The chairperson of the board of trustees collects comparable salary data, then meets with the executive committee of the board of trustees to prepare the annual review of the president/ceo based on performance to stated goals and comparable salary data. The chairperson of the board of trustees presents the annual review to the president/ceo, documents the annual review and authorizes any changes in compensation. The human resources committee conducts a salary review using local and national data. The hr committee makes any recommendations or adjustments to the executive committee. The executive committee has the authority to act upon the recommendation of the hr committee.

Form 990, Part VI, Section C, Line 19

Form 990 is available to the public though the power philanthropy section of the columbus foundation website and guidestar.org.

Filing and Contact Details

Filer

EIN
31-4379568
Phone
6142946347

Signing Officer

Name
Michelle M Mills
Title
President/CEO
Phone
6142946347
Signed
2015-02-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michelle M Mills
Formed
1919
Legal Domicile
Oh
Voting Board Members
50
Independent Board Members
50
Employees
360
Volunteers
1,134

Preparer

Preparer
Jane E Pfeifer
Phone
6148852208
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The process has not changed from the prior year.

Financial Statement Notes

PART IV, LINE 1B:

The agency serves as trustee of the stattmiller scholarship fund. The purpose of the fund is to provide financial assistance for education to individuals employed by st. Stephen's community house, youth who have been members of the agency's programs or children of current employees. The stattmiller family does not receive any benefit from this scholarship fund.

PART IV, LINE 2B:

Women's respite fund: $26 amer crest fund: $500

PART X, LINE 2:

The organization is exempt from federal income taxes under section 501(c)(3) of the internal revenue code and did not conduct unrelated business activities. Accordingly, these financial statements do not reflect a provision for income taxes and the organization has no other tax positions which must be considered for disclosure.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Fundraising -56,609. Rental expenses -67,381.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Fundraising -56,609. Rental expenses -67,381.

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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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IRS990/ActivityOrMissionDesc0TO ASSIST RESIDENTS OF GREATER LINDEN AREA TO BUILD COMMUNITY, SELF-SUFFICIENCY AND INDIVIDUAL WELL-BEING. TO HELP INDIVIDUALS MAXIMIZE THEIR POTENTIAL THROUGH PROGRAMS AND SERVICES IN THE AREAS OF EMPLOMENT, SOCIAL DEVELOPMENT, COMMUNITY ORGANZIATION EDUCATION AND CHILDCARE.
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IRS990/Desc0YOUTH AND AFTER SCHOOL PROGRAMTHE TARGET POPULATION IS VULNERABLE YOUTH AGES FIVE TO EIGHTEEN YEARS OF AGE AND THEIR FAMILIES. STAFF EMPHASIZED DEVELOPING AGE-APPROPRIATE SOCIAL SKILLS, ENHANCING ACADEMICS, INCREASING POSITIVE PEER INTERACTIONS AND NURTURING FAMILY RELATIONSHIPS THROUGH DEVELOPMENT WORK, INDIVIDUAL AND FAMILY SUPPORT SERVICES AND SCHOOL VISITS.DURING 2012-13 SCHOOL YEAR, 173 YOUTH WERE SERVED WITH 98% PASSED TO THE NEXT GRADE LEVEL, 92% DEMONSTRATED IMPROVED SCHOOL ATTENDANCE, 79% DEMONSTRATED READING LEVEL AT OR ABOVE GRADE LEVEL AND 80.5% DEMONSTRATED MATH LEVELS AT OR ABOVE GRADE LEVEL. SUMMER YOUTH EMPLOYMENT RECRUITS, ENROLLS, AND PLACES YOUTH AND YOUNG ADULTS INTO PAID WORKSITE EXPERIENCES FOR 6-8 WEEKS DURING THE SUMMER MONTHS. THIS PROGRAM SERVES 600 YOUTH AND YOUNG ADULTS.ST. STEPHEN'S COMMUNITY HOUSE HAS BEEN RE-ACCREDITED BY THE COUNCIL ON ACCREDITATION (COA). COA ACCREDITATION IS AN OBJECTIVE AND RELIABLE VERIFICATION THAT PROVIDES CONFIDENCE AND SUPPORT TO AN ORGANIZATION'S SERVICE RECIPIENTS, BOARD MEMBERS, STAFF AND COMMUNITY PARTNERS. THE COA ACCREDITATION PROCESS INVOLVES A DETAILED REVIEW AND ANALYSIS OF BOTH AN ORGANIZATION'S ADMINISTRATIVE OPERATIONS AND ITS SERVICE DELIVERY PRACTICES. ALL ARE "MEASURED" AGAINST NATIONAL STANDARDS OF BEST PRACTICE. THESE STANDARDS EMPHASIZE SERVICES THAT ARE ACCESSIBLE, APPROPRIATE, CULTURALLY RESPONSIVE, EVIDENCE BASED, AND OUTCOMES-ORIENTED.
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