Civic Intelligence

Center for Disability Services

990 • Fiscal year 2020 • EIN 31-6402437

Jul 01, 2019 to Jun 30, 2020 • Filed on May 06, 2020

Refreshing map…

667 Hopewell DriveHeath, OH 43056-1579

(740) 344-2995

Siviq Scores

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

Liabilities / Assets

80th percentile

0.49x

Higher debt load relative to assets than 80% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

81st percentile

0.69x

Higher debt load relative to revenue than 81% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

58th percentile

9.6%

Higher net margin than 58% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

56th percentile

$72,500

Higher top officer pay than 56% of similar nonprofits.

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

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

50th percentile

5.8%

Faster asset growth than 50% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

41st percentile

-3.5%

Faster revenue growth than 41% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$2,275,365

Up $125,449 (+5.8%) from 2019

Net Assets

Up

$1,159,828

Up $155,635 (+15%) from 2019

Liabilities

Down

$1,115,537

Down $30,186 (-2.6%) from 2019

Revenue

Down

$1,619,080

Down $58,466 (-3.5%) from 2019

Expenses

Down

$1,463,445

Down $71,821 (-4.7%) from 2019

Net Income

Up

$155,635

Up $13,355 (+9.4%) from 2019

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

2020

Assets$2,275,365
Liabilities$1,115,537
Net Assets$1,159,828

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

2020

Revenue$1,619,080
Expenses$1,463,445
Net Income$155,635
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
May 6, 2020
Return Version
2019v5.0
Gross Receipts
$1,619,080
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$946,890$1,105,807▲ $158,917
Cash and Non-Interest-Bearing Accounts$40,380$459,772▲ $419,392
Investments in Publicly Traded Securities$331,654$311,981▼ $19,673
Pledges and Grants Receivable$393,394$310,763▼ $82,631
Savings and Temporary Cash Investments$306,694--
Accounts Receivable$96,626$81,093▼ $15,533
Prepaid Expenses and Deferred Charges$269$4,199▲ $3,930
Inventories for Sale or Use$1,479--
Total Assets$2,149,916$2,275,365▲ $125,449
Other Assets Total$32,530$1,750▼ $30,780
Liabilities
Mortgage Notes Payable Secured by Investment Property$599,586$483,012▼ $116,574
Deferred Revenue$394,136$318,614▼ $75,522
Unsecured Notes Loans Payable-$222,832-
Accounts Payable and Accrued Expenses$114,511$91,079▼ $23,432
Other Liabilities$37,490--
Total Liabilities$1,145,723$1,115,537▼ $30,186
Net Assets / Fund Balance
Net Assets With Donor Restrictions$702,057$612,130▼ $89,927
Net Assets Without Donor Restrictions$302,136$547,698▲ $245,562
Total Net Assets Fund Balance$1,004,193$1,159,828▲ $155,635
Total Liabilities and Net Assets / Fund Balance$2,149,916$2,275,365▲ $125,449

Asset Categories

AssetBook ValueDepreciationBasis
Land$96,395-$96,395
Buildings$765,871$444,936-
Other Land Buildings$199,784--
Equipment$17,096$237,578-
Leasehold Improvements$26,661$67,242-

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2019$331,654-▲ $13,722$4,431$311,981
2018$350,179$6,517▲ $12,745$32,184$331,654
2017$338,256$7,651▲ $27,801$17,651$350,179
2016$350,106$7,032▲ $20,884$34,011$338,256
2015$365,821-▼ $9,707-$350,106
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Regan EvelandCEOFT$72,500$72,500
Leslie AmyxCFOFT$66,463$66,463

Board Members and Trustees

NameTitle
Andy CrawfordPresident
Bonny FowlerBrd Director
Kelly HerremannBrd Director
Kris CharltonBrd Director
Steve BarnsBrd Director
Tremain BradleySecretary
David ClaypoolTreasurer
Tony AdamsVice-preside
Revenue and Support

Revenue Composition

Contributions and Grants
$1,440,417
Program Service Revenue
$94,467
Investment Income
$8,186
Other Revenue
$76,010
All Other Contributions
$221,707
Change in Net Assets
$155,635

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported Amount
Real Estate Commercial1$30,000
Other Non Cash Contri Table1$1,392
Total Noncash Contributions2$31,392

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,619,080
Total Revenue per Audited Statements
$1,619,080
Total Revenue per Form 990
$1,619,080
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,079,750
Other Expenses$383,695
Total Fundraising Expense$2,305
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$827,295$21,625$2,234$851,154
Current Officers, Directors, Trustees, and Key Employees-$138,963-$138,963
Office Expenses$84,047$12,030-$96,077
Payroll Taxes$69,265$17,245$71$86,581
Occupancy$68,356$3,358-$71,714
Depreciation Depletion$37,063$9,266-$46,329
Interest$35,029$8,757-$43,786
Fees for Services Accounting-$16,988-$16,988
Insurance$13,370$2,538-$15,908
Other Expenses$14,643$22,278-$14,643
All Other Expenses$7,533$4,345-$11,878
Conferences and Meetings$2,471$2,699-$5,170
Other Employee Benefits$2,442$610-$3,052
Total Functional Expenses$1,200,438$260,702$2,305$1,463,445

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,463,445
Total Expenses per Audited Statements$1,463,445
Total Expenses per Form 990$1,463,445
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
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
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 any areas of concern. They review with board members for final approval. The final 990 is signed and submitted by the filing deadline.

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 ceo is approved by the board from their own independent research of comparisons with outside agencies.

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

Rates are compared with salary studies, including chamber's local report. Ceo has been authorized to approve.

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 review with remaining board members for final approval.

Filing and Contact Details

Filer

Filer Name
Center for Disability Services
EIN
31-6402437
Phone
7403442995
Address
667 HOPEWELL DRIVE, HEATH, OH 43056-1579

Signing Officer

Name
Regan Eveland
Title
CEO
Phone
7403442995
Signed
2020-05-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Regan Eveland
Formed
1953
Legal Domicile
Oh
Voting Board Members
8
Independent Board Members
8
Employees
80
Volunteers
10

Preparer

Firm
Hhh CPA Group LLC
Address
1250 OLD HENDERSON RD, COLUMBUS, OH 43220
Preparer
Brian Aden
Phone
6144514644
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Volunteers will clean, paint, do yard work, assist with office mailings, power wash properties, assist staff on activities in various programs, assisting with food or craft-type events.

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

Adult day services - support and opportunities needed to improve employability, independence, and self confidence 203,669 non-medical transportation - transportation that is used by waiver enrollees solely to access adult day support 76,640 other programs - a continuum of services of i/dd 76,642 respite - planned overnight respite provides temporary care in relief of a primary caregiver and in-home supports for youth with i/dd and behavioral challenges. In addition, offering community youth respite centers for afterschool and evening respite options.

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 earnings can be used for andy activity of the center for disabiltiy 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 on organization other than private foundation under section 509(a)(2).

Schedule D, Page 4, Part XIII

Accounting principles generally accepted in the untied 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 postition 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, 2020, 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 2017.

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IRS990/ProgSrvcAccomActy2Grp/Desc0SUPPORTED LIVING - INDIVIDUALIZED PERSONAL SUPPORT THAT ENABLES INDIVIDUALS TO MAINTAIN THEIR INDEPENDENCE.
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IRS990/ProgSrvcAccomActy3Grp/Desc0CREATIVE HOUSING - PROVIDES AND MAINTAINS HOUSING THROUGH AFFORDABLE HOUSING OPTIONS FOR I/DD
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0ADULT DAY SERVICES - SUPPORT AND OPPORTUNITIES NEEDED TO IMPROVE EMPLOYABILITY, INDEPENDENCE, AND SELF CONFIDENCE 203,669 NON-MEDICAL TRANSPORTATION - TRANSPORTATION THAT IS USED BY WAIVER ENROLLEES SOLELY TO ACCESS ADULT DAY SUPPORT 76,640 OTHER PROGRAMS - A CONTINUUM OF SERVICES OF I/DD 76,642 RESPITE - PLANNED OVERNIGHT RESPITE PROVIDES TEMPORARY CARE IN RELIEF OF A PRIMARY CAREGIVER AND IN-HOME SUPPORTS FOR YOUTH WITH I/DD AND BEHAVIORAL CHALLENGES. IN ADDITION, OFFERING COMMUNITY YOUTH RESPITE CENTERS FOR AFTERSCHOOL AND EVENING RESPITE OPTIONS.
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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 EARNINGS CAN BE USED FOR ANDY ACTIVITY OF THE CENTER FOR DISABILTIY 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 ON ORGANIZATION OTHER THAN PRIVATE FOUNDATION UNDER SECTION 509(A)(2).
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNTIED 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 POSTITION 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, 2020, 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 2017.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART V, LINE 4
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XIII
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