Civic Intelligence

Leadingage Ohio

990 • Fiscal year 2014 • EIN 34-0758854

Jan 01, 2014 to Dec 31, 2014 • Filed on Aug 17, 2015

2233 North Bank DriveSuiteColumbus, OH 43220

(614) 444-2882

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.30x

Higher debt load relative to assets than 72% of similar nonprofits.

2014 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

54th percentile

0.18x

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

2014 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2014

Net Margin

58th percentile

9.9%

Higher net margin than 58% of similar nonprofits.

2014 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

82nd percentile

$98,931

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 5.3% of source-year revenue.

2014 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2014

Asset Growth

74th percentile

9.5%

Faster asset growth than 74% of similar nonprofits.

2014 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

41st percentile

0.4%

Faster revenue growth than 41% of similar nonprofits.

2014 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Up

$1,101,899

Up $95,147 (+9.5%) from 2013

Net Assets

Up

$776,749

Up $192,248 (+33%) from 2013

Liabilities

Down

$325,150

Down $97,101 (-23%) from 2013

Revenue

Up

$1,854,529

Up $7,934 (+0.4%) from 2013

Expenses

Down

$1,670,751

Down $181,302 (-9.8%) from 2013

Net Income

Up

$183,778

Up $189,236 (+3467%) from 2013

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $1,140,566Liabilities 2010: $665,616Net Assets 2010: $474,9502010Assets 2011: $1,042,365Liabilities 2011: $448,724Net Assets 2011: $593,6412011Assets 2012: $896,747Liabilities 2012: $344,805Net Assets 2012: $551,9422012Assets 2013: $1,006,752Liabilities 2013: $422,251Net Assets 2013: $584,5012013Assets 2014: $1,101,899Liabilities 2014: $325,150Net Assets 2014: $776,7492014Assets 2015: $0Liabilities 2015: $0Net Assets 2015: $02015

Highlighted filing

2014

Assets$1,101,899
Liabilities$325,150
Net Assets$776,749

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $1,784,3182010Expenses 2011: $1,671,1282011Expenses 2012: $1,686,5312012Revenue 2013: $1,846,595Expenses 2013: $1,852,053Net Income 2013: -$5,4582013Revenue 2014: $1,854,529Expenses 2014: $1,670,751Net Income 2014: $183,7782014Revenue 2015: $1,023,109Expenses 2015: $1,067,980Net Income 2015: -$44,8712015

Highlighted filing

2014

Revenue$1,854,529
Expenses$1,670,751
Net Income$183,778
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Aug 17, 2015
Return Version
2014v5.0
Gross Receipts
$2,295,991
Mission and Program Overview

Mission

The association was established for the purpose of promoting quality care and responsible management of nonprofit housing facilities for the elderly. Its vision is to empower not-for-profit ohio organizations to optimize choices for successful aging.

Leadingage ohio exists to ensure the success of not-for-profit providers serving frail and older adults

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$421,582$554,322▲ $132,740
Investments in Publicly Traded Securities$280,816$304,778▲ $23,962
Land, Buildings, and Equipment, Net$252,624$194,016▼ $58,608
Accounts Receivable$27,660$28,405▲ $745
Prepaid Expenses and Deferred Charges$23,770$20,078▼ $3,692
Cash and Non-Interest-Bearing Accounts$300$300→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$1,006,752$1,101,899▲ $95,147
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$239,398$188,587▼ $50,811
Deferred Revenue$182,853$136,563▼ $46,290
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$422,251$325,150▼ $97,101
Net Assets / Fund Balance
Unrestricted Net Assets$584,501$776,749▲ $192,248
Permanently Rstr Net Assets$0$0→ $0
Temporarily Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$584,501$776,749▲ $192,248
Total Liabilities and Net Assets / Fund Balance$1,006,752$1,101,899▲ $95,147

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$42,862$181,838$224,700
Leasehold Improvements$151,154$53,534$204,688
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kathryn Brodpresident/ CEOFT$93,831$5,100$98,931

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,492,668
Investment Income
$38,937
Other Revenue
$322,924
Change in Net Assets
$183,778
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$977,898
Salaries, Compensation, and Employee Benefits$692,853
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$434,821$27,755-$462,576
Conferences and Meetings$241,074$15,388-$256,462
Fees for Services Other$225,261$14,378-$239,639
Current Officers, Directors, Trustees, and Key Employees$88,201$5,630-$93,831
Occupancy$70,539$4,502-$75,041
All Other Expenses$57,531$3,673-$61,204
Other Employee Benefits$56,301$3,767-$60,068
Other Expenses$56,050$3,578-$59,628
Depreciation Depletion$55,091$3,516-$58,607
Office Expenses$46,858$2,991-$49,849
Payroll Taxes$40,873$2,609-$43,482
Other Salaries and Wages$31,563$1,333-$32,896
Information Technology$30,875$1,971-$32,846
Fees for Services Lobbying$23,823$1,521-$25,344
Travel$16,819$1,074-$17,893
Fees for Services Legal-$14,762-$14,762
Insurance$4,700$300-$5,000
Fees for Service Investment Mgmnt Fees$3,505$224-$3,729
Total Functional Expenses$1,557,105$113,646$0$1,670,751
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
In-house lobbying only
No
Subject to proxy tax
Yes
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $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
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Documents available to public, Form 990, PAGE 6, PART VI, #19:

The organization does make its governing documents, conflict of interest policy, and financial statements available to the public. The public may request these documents since they are all on record. In addition, the documents are reported within the organization's annual report.

Determining Compensation for CEO, Form 990, PAGE 6, PART VI, #15A:

The president/ceo provides a self evaluation and each board member completes an on-line survey evaluation of the president/ceo. The information is aggregated and the results shared with the board and president/ceo. Any compensation adjustments are made based upon specific desired outcomes set mutually by the board and president/ceo. The chair conducts a follow up meeting with the president/ceo to review goals and identify areas for improvement. Two compensation surveys are used in determining compensation: (1) the aahsa annual state executive salary and compensation survey and (2) the bi-annual national compensation study for association chief staff executives conducted by the american research company.

Member Classes, Form 990, PAGE 6, PART VI, #6 & 7A:

There are four (4) classes of members: (1) member organization: not-for-profit organizations providing housing and/or services primarily for older persons as an integral part of their program shall be eligible. Organizations shall meet such licensure or certification requirements, as may be imposed by government authorities. (a) membership in leadingage ohio requires concurrent membership in aahsa. Each member organization is to be represented at annual or special meetings of the association, having voice and one (1) vote. All eligible components of member organizations, which are similarly controlled, are expected to be members. The leadingage ohio budget and audit committee will review and act upon any written requests for exception and/or written complaints of abuse of membership privileges. (2) associates: associated members shall have a voice but no vote at association meetings, and shall consist of: (a) allied not-for-profit organizations, which are not eligible for affiliation under sub-sections 1 or 3 of this section, shall be eligible for associate membership. (b) sole proprietors working with and predominately for the benefit of not-for-profit providers of senior services shall be eligible for associate membership. (c) corporate offices overseeing multiple member organization sites shall be eligible for associate membership. These associates shall have complimentary membership. (d) unemployed administrators or senior staff, or individuals not currently working in the senior service field, who are seeking to remain a part of the not-for-profit senior service community, shall be eligible for associate membership. (3) sustaining firms: those firms that conduct business with leadingage ohio member organizations and desire to make a contribution to leadingage ohio may be sustaining firm members. Sustaining firms shall have neither voice nor vote in association meetings. (4) honorary members: the leadingage ohio board of directors may designate certain individuals as honorary members. (a) honorary members shall have voice but no vote. (b) honorary members may not be affiliated with a potential full member, which has not availed itself of membership. (c) honorary members may not be affiliated with a proprietary organization otherwise typical of members.

Form 990 review process, form 990, Page 6, Part VI, Section B, #11B:

The form 990 is prepared by an outside accounting firm and sent to the CEO for review. A copy of the 990 was provided to the board prior to filing with the IRS.

Filing and Contact Details

Filer

Filer Name
LeadingAge Ohio
EIN
34-0758854
In Care Of
% KATHRYN BROD
Phone
6144442882
Address
2233 North Bank Drive, Suite, Columbus, OH 43220

Signing Officer

Name
Kathryn Brod
Title
President/ CEO
Phone
6144442882
Signed
2015-08-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kathryn Brod
Formed
1937
Legal Domicile
Oh
Voting Board Members
24
Independent Board Members
24
Employees
11
Volunteers
24

Preparer

Firm
Hw&co
Address
23240 Chagrin Blvd Suite 700, Cleveland, OH 44122-5450
Preparer
Joseph C Sbrocco CPA
Phone
2168311200
Supplemental Narrative

Additional Explanations

Form 990 Part IX Line 11G

Description:other fees total fees:239639

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IRS990/OtherExpensesGrp/Desc2DUES & SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc3PUBLIC RELATIONS
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