Civic Intelligence

St Stephen Community Services Inc

990 • Fiscal year 2016 • EIN 31-4379568

Jul 01, 2015 to Jun 30, 2016 • Filed on May 15, 2017

1500 E 17th AvenueColumbus, OH 43219

(614) 294-6347

Siviq Scores

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

Liabilities / Assets

60th percentile

0.28x

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

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Liabilities / Revenue

44th percentile

0.14x

Higher debt load relative to revenue than 44% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Net Margin

42nd percentile

0.2%

Higher net margin than 42% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Top Officer Pay

64th percentile

$152,337

Higher top officer pay than 64% of similar nonprofits.

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

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Asset Growth

19th percentile

-4.8%

Faster asset growth than 19% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Revenue Growth

40th percentile

-0.2%

Faster revenue growth than 40% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Assets

Down

$2,478,806

Down $125,834 (-4.8%) from 2015

Net Assets

Up

$1,780,214

Up $1,109 (+0.1%) from 2015

Liabilities

Down

$698,592

Down $126,943 (-15%) from 2015

Revenue

Down

$4,905,702

Down $11,014 (-0.2%) from 2015

Expenses

Down

$4,893,528

Down $28,127 (-0.6%) from 2015

Net Income

Up

$12,174

Up $17,113 (+346%) from 2015

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

2016

Assets$2,478,806
Liabilities$698,592
Net Assets$1,780,214

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

2016

Revenue$4,905,702
Expenses$4,893,528
Net Income$12,174
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
May 15, 2017
Return Version
2015v3.0
Gross Receipts
$5,038,293
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 employment, social development, community organization education and childcare.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,553,005$1,659,143▲ $106,138
Accounts Receivable$905,680$627,043▼ $278,637
Investments Program Related$129,229$118,153▼ $11,076
Cash and Non-Interest-Bearing Accounts$2,088$46,993▲ $44,905
Prepaid Expenses and Deferred Charges$14,638$27,474▲ $12,836
Savings and Temporary Cash Investments-$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 in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$2,604,640$2,478,806▼ $125,834
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$442,829$430,518▼ $12,311
Deferred Revenue$252,997$166,897▼ $86,100
Other Liabilities$129,709$101,177▼ $28,532
Total Liabilities$825,535$698,592▼ $126,943
Net Assets / Fund Balance
Unrestricted Net Assets$1,641,188$1,653,362▲ $12,174
Permanently Rstr Net Assets$137,917$126,852▼ $11,065
Total Net Assets Fund Balance$1,779,105$1,780,214▲ $1,109
Total Liabilities and Net Assets / Fund Balance$2,604,640$2,478,806▼ $125,834

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,241,612$2,610,954-
Land$155,500--
Equipment$262,031$1,011,181-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michelle M MillsPresident/CEOFT$148,715$3,622$152,337
Marilyn MehaffieVP of ProgramsFT$96,394$4,557$100,951
Michael TroperCFOFT$79,435$12,984$92,419
Revenue and Support

Revenue Composition

Contributions and Grants
$4,117,196
Program Service Revenue
$427,208
Investment Income
$0
Other Revenue
$361,298
All Other Contributions
$515,762
Change in Net Assets
$12,174
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,415,393
Other Expenses$1,478,135
Total Fundraising Expense$113,051
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,412,145$218,822$8,002$2,638,969
Current Officers, Directors, Trustees, and Key Employees$97,687$147,743$79,114$324,544
Occupancy$306,473--$306,473
Payroll Taxes$228,584$42,066$8,262$278,912
Depreciation Depletion$181,549--$181,549
Other Employee Benefits$141,758$26,087$5,123$172,968
Travel$51,372$53,579$166$105,117
Fees for Services Other$6,503$84,521$50$91,074
Office Expenses$8,781$35,253$403$44,437
Insurance$24,384--$24,384
Other Expenses$170,710$11,233$11,852$11,233
Conferences and Meetings$2,565$4,664$79$7,308
Interest-$5,017-$5,017
Fees for Services Legal-$2,586-$2,586
Fees for Services Accounting-$1,714-$1,714
All Other Expenses$-68,281$6,133-$-62,148
Total Functional Expenses$4,088,225$692,252$113,051$4,893,528
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$390,539
Fundraising Direct Expenses$62,816
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
BRAVO! 2015$257,255$257,255$27,987$229,268
Christmas Care 2015$68,164$68,164$34,590$33,574
Total Events$390,539$390,539$62,816$327,723
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Long Term Loan$101,177
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
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

The sole member is the diocesan charities membership corporation.

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

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, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

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 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, Line 11B: Form 990 Review Process

The board of trustees has delegated the initial 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. The ceo and cfo incorporate any changes into the form and schedules then send them to the full board for review. Any changes by the full board are incorporated into the form and schedules. After the completed review process, the finance committee votes to approve the filing in a timely manner.

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

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

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The chair 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 chair 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, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

SAME AS 15A ABOVE.

Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection

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

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

Upon request at corporate offices.

Filing and Contact Details

Filer

Filer Name
St Stephen Community Services Inc
EIN
31-4379568
Phone
6142946347
Address
1500 E 17TH AVENUE, COLUMBUS, OH 43219

Signing Officer

Name
Marilyn Mehaffie
Title
Interim President
Signed
2017-05-15
Discuss with paid preparer
Yes

Organization Details

Formed
1919
Legal Domicile
Oh
Voting Board Members
40
Independent Board Members
40
Employees
535
Volunteers
2,115

Preparer

Firm
Frush & Associates
Address
699 S FRONT ST, COLUMBUS, OH 43206-1013
Preparer
Michael a Frush CPA
Phone
6144457217
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

Other program services 4: community and emergency services the intent of community and emergency services is to resolve emergency, short-term crisis, enabling individuals and families to stay together and become stable through the provision of services as well as linkages to community resources. Program goals: (1) assist individuals and families to remain together and have a safe and stable living environment; (2) work with individuals and families to achieve self-sufficiency; (3) improve the quality of life for residents in the community. Community and emergency services operates a choice food pantry five days a week, supplying individuals and families with three (3) days' worth of food per family member; completes fema applications; provides the ohio benefit bank services with trained counselors; and linkages with identified community resources for individuals and families in crises. Community and emergency services also provides the christmas cares/union shares program, assisting families with a food basket for the holiday season. In 2015, community and emergency services provided 4,024 unduplicated households with emergency food; 125 households received individualized services focusing on rental assistance and community linkages; and 2,580 households were served through christmas cares/unions share program. Other program services 5: senior servicessenior services focuses on providing community-based services, allowing older adults to live actively and independently in their own homes. Sernior services provides a continuum of social supports which meet the needs of older individuals and maximize independence, so that they may live a quality life on their own terms in their own communities. Current programming supports the following: (1) advocating for/with participants in obtaining vital benefits to include food, medical, housing, income, and emergency situations with community resources (internally and externally); (2) transporting and assisting participants in obtaining food, clothing, education, benefits and medical assistance; (3) providing group transportation to community events, social outings and grocery stores; (4) crisis intervention is provided for participants who require emergency assistance with food, shelter, evictions, etc.; (5) assistance in locating/procuring participants have affordable housing including completing all related documents and interviews; (6) provide information, referral, advocacy and assistance to appropriate community agencies and services. In 2015, we served over 710 older adults. Other program services 6: project aquastar project aquastar addresses the issue of food insecurity in the linden community of columbus, ohio. Project aquastar is a one acre urban and aquaponics farm located on-site at the agency. Project aquastar provides hands-on training through education, sustainable food growth, aquaponics and composting. We also incorporate sales of our homegrown products at local farmers markets to help sustain the farm. Education classes are held for community residents, focusing on growing vegetables in their backyard and/or residence. Project aquastar also plays an integral component in the education of our youth program participants. The farm allows youth the opportunity for interactive learning focused on s.t.e.m. Components. Project aquastar provides employment opportunities for teens and young adults during the summer months. Project aquastar provides educational programming for over 300 school age youth and provides volunteer opportunities for 150 volunteers.

Other Changes In Net Assets Or Fund Balances - Other Decreases

Loss on restricted fund investments = -$11065

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