Civic Intelligence

Center for Disability Services

990 • Fiscal year 2016 • EIN 31-6402437

Jul 01, 2015 to Jun 30, 2016 • Filed on Nov 28, 2016

175 South Williams StreetNewark, OH 43055

(740) 344-2995

Siviq Scores

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

Liabilities / Assets

56th percentile

0.15x

Higher debt load relative to assets than 56% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

54th percentile

0.13x

Higher debt load relative to revenue than 54% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

31st percentile

-3.7%

Higher net margin than 31% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

50th percentile

$62,960

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 4.5% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

18th percentile

-6.2%

Faster asset growth than 18% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

59th percentile

6.3%

Faster revenue growth than 59% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Down

$1,215,102

Down $79,727 (-6.2%) from 2015

Net Assets

Down

$1,035,494

Down $67,446 (-6.1%) from 2015

Liabilities

Down

$179,608

Down $12,281 (-6.4%) from 2015

Revenue

Up

$1,398,651

Up $82,712 (+6.3%) from 2015

Expenses

Down

$1,450,323

Down $27,645 (-1.9%) from 2015

Net Income

Up

-$51,672

Up $110,357 (+68%) from 2015

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $1,167,395Liabilities 2010: $335,976Net Assets 2010: $831,4192010Assets 2011: $1,198,665Liabilities 2011: $300,312Net Assets 2011: $898,3532011Assets 2012: $1,350,422Liabilities 2012: $275,027Net Assets 2012: $1,075,3952012Assets 2013: $1,520,397Liabilities 2013: $253,963Net Assets 2013: $1,266,4342013Assets 2014: $1,448,449Liabilities 2014: $194,880Net Assets 2014: $1,253,5692014Assets 2015: $1,294,829Liabilities 2015: $191,889Net Assets 2015: $1,102,9402015Assets 2016: $1,215,102Liabilities 2016: $179,608Net Assets 2016: $1,035,4942016Assets 2017: $1,090,148Liabilities 2017: $190,059Net Assets 2017: $900,0892017Assets 2019: $2,149,916Liabilities 2019: $1,145,723Net Assets 2019: $1,004,1932019Assets 2020: $2,275,365Liabilities 2020: $1,115,537Net Assets 2020: $1,159,8282020Assets 2021: $2,200,540Liabilities 2021: $557,922Net Assets 2021: $1,642,6182021

Highlighted filing

2016

Assets$1,215,102
Liabilities$179,608
Net Assets$1,035,494

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $587,1882010Expenses 2011: $655,1402011Expenses 2012: $1,095,6912012Expenses 2013: $1,241,5692013Revenue 2014: $1,291,435Expenses 2014: $1,346,970Net Income 2014: -$55,5352014Revenue 2015: $1,315,939Expenses 2015: $1,477,968Net Income 2015: -$162,0292015Revenue 2016: $1,398,651Expenses 2016: $1,450,323Net Income 2016: -$51,6722016Revenue 2017: $1,330,626Expenses 2017: $1,479,867Net Income 2017: -$149,2412017Revenue 2019: $1,677,546Expenses 2019: $1,535,266Net Income 2019: $142,2802019Revenue 2020: $1,619,080Expenses 2020: $1,463,445Net Income 2020: $155,6352020Revenue 2021: $1,602,168Expenses 2021: $1,342,210Net Income 2021: $259,9582021

Highlighted filing

2016

Revenue$1,398,651
Expenses$1,450,323
Net Income-$51,672
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Nov 28, 2016
Return Version
2015v2.1
Gross Receipts
$1,398,651
Mission and Program Overview

Mission

The purpose of assisting individuals with development disabilities, socialization skills, housing, living skills and respite care.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$726,300$651,662▼ $74,638
Investments in Publicly Traded Securities$344,104$323,374▼ $20,730
Cash and Non-Interest-Bearing Accounts$76,215$106,334▲ $30,119
Accounts Receivable$77,076$68,010▼ $9,066
Savings and Temporary Cash Investments$63,357$48,688▼ $14,669
Prepaid Expenses and Deferred Charges$4,727$11,654▲ $6,927
Inventories for Sale or Use-$2,330-
Total Assets$1,294,829$1,215,102▼ $79,727
Other Assets Total$3,050$3,050→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$92,361$76,707▼ $15,654
Accounts Payable and Accrued Expenses$90,893$71,161▼ $19,732
Other Liabilities-$25,000-
Deferred Revenue$8,635$6,740▼ $1,895
Total Liabilities$191,889$179,608▼ $12,281
Net Assets / Fund Balance
Unrestricted Net Assets$737,119$685,388▼ $51,731
Permanently Rstr Net Assets$344,104$350,106▲ $6,002
Temporarily Rstr Net Assets$21,717--
Total Net Assets Fund Balance$1,102,940$1,035,494▼ $67,446
Total Liabilities and Net Assets / Fund Balance$1,294,829$1,215,102▼ $79,727

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$369,369$568,185$937,554
Other Land Buildings$159,410$200,999$360,409
Land$122,883-$122,883
Equipment-$17,851$17,851

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2015$365,821-▲ $6,067-$350,106
2014$355,143-▲ $5,447-$365,820
2013$312,400-▲ $5,785-$355,143
2012$310,644-▲ $6,568-$312,400
2011$300,297-▲ $15,461-$310,644
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Robin ReidCEOFT$62,960$62,960
Regan EvelandCOOFT$60,181$60,181
Leslie AmyxCFOFT$46,779$46,779

Board Members and Trustees

NameTitle
Douglas BarnoPresident
Kris CharltonBd Director
Tony AdamsBd Director
Carrie WysockiBoard Direct
Steve BarnsBoard Direct
Kathy StandleyBrd Director
Tremain BradleySecretary
David ClaypoolTreasurer
Andy CrawfordVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$1,203,685
Program Service Revenue
$188,137
Investment Income
$6,829
Other Revenue
$0
All Other Contributions
$34,490
Change in Net Assets
$-51,672

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,398,651
Revenue Not Reported on Form 990
$5,620
Total Revenue per Audited Statements
$1,404,271
Total Revenue per Form 990
$1,398,651
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,098,838
Other Expenses$351,485
Total Fundraising Expense$6,058
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$784,363$24,326$4,404$813,093
Current Officers, Directors, Trustees, and Key Employees$60,181$109,739-$169,920
Payroll Taxes$83,893$13,660$1,145$98,698
Depreciation Depletion$65,568$11,571-$77,139
Occupancy$54,600--$54,600
Other Employee Benefits$14,558$2,393$176$17,127
All Other Expenses$14,144$1,078$333$15,555
Office Expenses$13,004$949-$13,953
Fees for Services Accounting-$11,075-$11,075
Insurance$8,913$1,384-$10,297
Interest$8,647$1,526-$10,173
Other Expenses$35,713$9,965-$9,965
Conferences and Meetings$8,330$929-$9,259
Advertising$1,433$1,871-$3,304
Total Functional Expenses$1,248,983$195,282$6,058$1,450,323

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,471,717
Expenses per Audited Statements$1,450,323
Total Expenses per Form 990$1,450,323
Expenses Not Reported on Form 990$21,394
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

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
William AmyxFamily MemberContract ServicesNo-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Line of Credit$25,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with family members
Yes
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

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

The form 990 will be completed annually. The cfo and ceo review and then submits to board president and treasurer. They review and discuss with audit firm. Once satisfied treasurer submits and reviews with remaining board members. Once all necessary changes are made and everyone is in agreement the finished 990 is signed and submitted by the filing deadline. A copy of the approved form 990 will be provided to all officers, directors and trustees unpon request.

Form 990, Page 6, Part VI, Line 12C

The organization regularly and consistently monitors the conflict of interest policy

Form 990, Page 6, Part VI, Line 15A

Compensation for the executive director is approved by the board from their own independent research of comparisons with outside agencies.

Form 990, Page 6, Part VI, Line 15B

Compensation for key employees is compilied by statewide salary reviews per position. Executive director approves base pay.

Form 990, Page 6, Part VI, Line 19

Cfo and ceo review and submit to board president and treasurer. They review and discuss with auditors any areas of concern/understanding. They submit and review with remaining board members for final approval before return is filed.

Filing and Contact Details

Filer

Filer Name
Center for Disability Services
EIN
31-6402437
Phone
7403442995
Address
175 SOUTH WILLIAMS STREET, NEWARK, OH 43055

Signing Officer

Name
Robin Reid
Title
CEO
Phone
7403442995
Signed
2016-11-28

Organization Details

Principal Officer
Robin Reid
Formed
1953
Legal Domicile
Oh
Voting Board Members
9
Independent Board Members
9
Employees
177
Volunteers
150

Preparer

Firm
Jc & Company
Address
125 W MULBERRY ST, LANCASTER, OH 43130-3014
Preparer
Brian D Long CPA
Phone
7406539581
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Volunteers will clean, paint, do yard work, assist staff on activities in various programs

Form 990, Page 2, Part III, Line 4D

Respite & revive - provides respite services and special equipment to meet the needs of individuals with circle of friends 31,099 adult day services 421,510 non-medical transportation 101,736 other programs 27,478

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

The principal remains intact in perpetuity with the interest proceeds to be utilized by the center for disability services. The earning can be used for any activity of the center for disability services.

Schedule D, Page 3, Part X

The agency is exempt from federal income taxes under section 501(c)(3) of the internal revenue code. In addition, the agency qualifies for the charitable contributions deduction under section 170(b)(1)(a) and has been classified as an organization other than a private foundation under section 509(a)(2). Accounting principles generally accepted in the united states of america require management to evaluate tax positions taken by the plan and recognize a tax liability (or asset) if the agency has taken an uncertain tax position that more likely than not would not be sustained upon examination by the internal revenue service. The agency has analyzed the tax positions taken by the agency, and has concluded that as of june 30, 2016, there are no uncertain positions taken or expected to be taken that would require recognition (or asset) or disclosure in the financial statements. The agency is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The agency believes it is no longer subject to income tax examinations for years prior to 2013.

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IRS990/PrincipalOfficerNm0ROBIN REID
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IRS990/ProgramServiceRevenueGrp/Desc1CREATIVE HOUSING
IRS990/ProgramServiceRevenueGrp/Desc2OTHER SERVICES
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0RESPITE & REVIVE - PROVIDES RESPITE SERVICES AND SPECIAL EQUIPMENT TO MEET THE NEEDS OF INDIVIDUALS WITH CIRCLE OF FRIENDS 31,099 ADULT DAY SERVICES 421,510 NON-MEDICAL TRANSPORTATION 101,736 OTHER PROGRAMS 27,478
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IRS990/ProhibitedTaxShelterTransInd0false
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IRS990/ReportLandBuildingEquipmentInd0true
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt06079
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LINE OF CREDIT
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE PRINCIPAL REMAINS INTACT IN PERPETUITY WITH THE INTEREST PROCEEDS TO BE UTILIZED BY THE CENTER FOR DISABILITY SERVICES. THE EARNING CAN BE USED FOR ANY ACTIVITY OF THE CENTER FOR DISABILITY SERVICES.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE AGENCY IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. IN ADDITION, THE AGENCY QUALIFIES FOR THE CHARITABLE CONTRIBUTIONS DEDUCTION UNDER SECTION 170(B)(1)(A) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION OTHER THAN A PRIVATE FOUNDATION UNDER SECTION 509(A)(2). ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE AGENCY HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE AGENCY HAS ANALYZED THE TAX POSITIONS TAKEN BY THE AGENCY, AND HAS CONCLUDED THAT AS OF JUNE 30, 2016, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE AGENCY IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE AGENCY BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2013.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART V, LINE 4
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0WILLIAM AMYX
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0CONTRACT SERVICES

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