Civic Intelligence

Leadingage Ohio

990 • Fiscal year 2015 • EIN 34-0758854

Jan 01, 2015 to Aug 31, 2015 • Filed on Jul 15, 2016

2233 North Bank DriveColumbus, OH 43220

(614) 444-2882

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2015

Liabilities / Revenue

21st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2015 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2015

Net Margin

25th percentile

-4.4%

Higher net margin than 25% of similar nonprofits.

2015 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

89th percentile

$160,405

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 15.7% of source-year revenue.

2015 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2015

Asset Growth

1st percentile

-100%

Faster asset growth than 1% of similar nonprofits.

2015 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

6th percentile

-45%

Faster revenue growth than 6% of similar nonprofits.

2015 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Down

$0

Down $1,101,899 (-100%) from 2014

Net Assets

Down

$0

Down $776,749 (-100%) from 2014

Liabilities

Down

$0

Down $325,150 (-100%) from 2014

Revenue

Down

$1,023,109

Down $831,420 (-45%) from 2014

Expenses

Down

$1,067,980

Down $602,771 (-36%) from 2014

Net Income

Down

-$44,871

Down $228,649 (-124%) from 2014

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

2015

Assets$0
Liabilities$0
Net Assets$0

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

2015

Revenue$1,023,109
Expenses$1,067,980
Net Income-$44,871
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Aug 31, 2015
Signed
Jul 15, 2016
Return Version
2015v2.1
Gross Receipts
$1,023,109
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$554,322$0▼ $554,322
Investments in Publicly Traded Securities$304,778$0▼ $304,778
Land, Buildings, and Equipment, Net$194,016--
Accounts Receivable$28,405$0▼ $28,405
Prepaid Expenses and Deferred Charges$20,078$0▼ $20,078
Cash and Non-Interest-Bearing Accounts$300$0▼ $300
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$1,101,899$0▼ $1,101,899
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$188,587$0▼ $188,587
Deferred Revenue$136,563$0▼ $136,563
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$325,150$0▼ $325,150
Net Assets / Fund Balance
Unrestricted Net Assets$776,749$0▼ $776,749
Permanently Rstr Net Assets$0$0→ $0
Temporarily Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$776,749$0▼ $776,749
Total Liabilities and Net Assets / Fund Balance$1,101,899$0▼ $1,101,899
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kathryn BrodPresident/CEOFT$133,333$27,072$160,405

Board Members and Trustees

NameTitle
Michael RayChair
Judy BudiChair-elect
Mark RickettsVice Chair
Adrienne WalshTrustee
Charles RinneTrustee
DAN O'CONNORTrustee
Denise GannonTrustee
Erica DrewryTrustee
Jay DettorreTrustee
John WarnerTrustee
Karl ZalarTrustee
Kenneth DanielTrustee
Laura LambTrustee
Shelia FlanneryTrustee
Vicky BartlettTrustee
Jill HrebenSecretary
Lauren RockSecretary
Troy SnyderTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$937,634
Investment Income
$4,649
Other Revenue
$80,826
Change in Net Assets
$-44,871
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$603,021
Salaries, Compensation, and Employee Benefits$464,959
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$203,175$12,969-$216,144
Fees for Services Other$148,649$9,488-$158,137
Current Officers, Directors, Trustees, and Key Employees$125,333$8,000-$133,333
Conferences and Meetings$125,284$7,997-$133,281
Other Employee Benefits$34,949$16,405-$51,354
Occupancy$48,155$3,074-$51,229
Office Expenses$35,120$2,242-$37,362
Depreciation Depletion$32,401$2,068-$34,469
Payroll Taxes$31,874$2,034-$33,908
Pension Plan Contributions$19,553$10,667-$30,220
Information Technology$22,458$1,433-$23,891
Fees for Services Legal-$15,661-$15,661
Travel$12,545$801-$13,346
Insurance$6,130$391-$6,521
Other Expenses$3,883$248-$4,131
All Other Expenses$2,006$128-$2,134
Interest$164$10-$174
Total Functional Expenses$967,004$100,976$0$1,067,980
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
No
Annual disclosure for covered persons
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

DOCCUMENTS 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, Columbus, OH 43220

Signing Officer

Name
Kathryn Brod
Title
President/CEO
Phone
6144442882
Signed
2016-07-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kathryn Brod
Formed
1937
Legal Domicile
Oh
Voting Board Members
18
Independent Board Members
18
Employees
7
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

Other Changes in Net Assets Form 990, Part XI, Line 9

The exempt organization has transfered all of it's net assets to the exempt organization LeadingAge Ohio (fka Ohio Hospice & Palliative Care Organization) EIN 26-4371469 as of 8/31/2015. See Schedule N for detail.

Form 990 Part IX Line 11G

Description:other fees total fees:158137

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