Civic Intelligence

National Multiple Sclerosis Society Ohio Buckeye Chapter

EIN 34-0801307 • 501(c)3 • Independence, OH

Profile

People affected by ms can live their best lives as we stop ms in its tracks, restore what has been lost and end ms forever.

6155 Rockside Road No 202Independence, OH 44131

www.msohiobuckeye.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

51st percentile

0.13x

Higher debt load relative to assets than 51% of similar nonprofits.

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

Liabilities / Revenue

26th percentile

0.04x

Higher debt load relative to revenue than 26% of similar nonprofits.

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

Net Margin

60th percentile

9.2%

Higher net margin than 60% of similar nonprofits.

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

Top Officer Pay

66th percentile

$173,361

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 3.8% of source-year revenue.

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

Asset Growth

71st percentile

12%

Faster asset growth than 71% of similar nonprofits.

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

Revenue Growth

72nd percentile

23%

Faster revenue growth than 72% of similar nonprofits.

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

Assets

Up

$1,568,369

Up $173,740 (+12%) from 2015

Liabilities

Down

$199,493

Down $292,510 (-59%) from 2015

Net Assets

Up

$1,368,876

Up $466,250 (+52%) from 2015

Revenue

Up

$4,588,337

Up $871,341 (+23%) from 2015

Expenses

Down

$4,166,386

Down $376,126 (-8.3%) from 2015

Net Income

Up

$421,951

Up $1,247,467 (+151%) from 2015

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$2.0M$1.5M$1.0M$500K$0Assets 2015: $1,394,629Liabilities 2015: $492,003Net Assets 2015: $902,6262015Assets 2016: $1,568,369Liabilities 2016: $199,493Net Assets 2016: $1,368,8762016

Highlighted filing

2016

Assets$1,568,369
Liabilities$199,493
Net Assets$1,368,876

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2015: $3,716,996Expenses 2015: $4,542,512Net Income 2015: -$825,5162015Revenue 2016: $4,588,337Expenses 2016: $4,166,386Net Income 2016: $421,9512016

Highlighted filing

2016

Revenue$4,588,337
Expenses$4,166,386
Net Income$421,951

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2015 to Sep 30, 2016
Signed
Mar 21, 2017
Return Version
2015v3.0
Gross Receipts
$5,537,845
Mission and Program Overview

Mission

People affected by ms can live their best lives as we stop ms in its tracks, restore what has been lost and end ms forever.

Our vision is a world free from multiple sclerosis.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$175,540$801,230▲ $625,690
Investments Other Securities$928,682$428,352▼ $500,330
Cash and Non-Interest-Bearing Accounts$195,052$258,982▲ $63,930
Prepaid Expenses and Deferred Charges$35,094$43,188▲ $8,094
Land, Buildings, and Equipment, Net$52,827$32,291▼ $20,536
Total Assets$1,394,629$1,568,369▲ $173,740
Other Assets Total$7,434$4,326▼ $3,108
Liabilities
Accounts Payable and Accrued Expenses$332,714$133,849▼ $198,865
Deferred Revenue$64,225$50,160▼ $14,065
Other Liabilities$95,064$15,484▼ $79,580
Total Liabilities$492,003$199,493▼ $292,510
Net Assets / Fund Balance
Unrestricted Net Assets$424,853$837,479▲ $412,626
Temporarily Rstr Net Assets$372,773$426,397▲ $53,624
Permanently Rstr Net Assets$105,000$105,000→ $0
Total Net Assets Fund Balance$902,626$1,368,876▲ $466,250
Total Liabilities and Net Assets / Fund Balance$1,394,629$1,568,369▲ $173,740

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$32,291$176,743$209,034
Leasehold Improvements$0$18,412$18,412
Other Securities$105,000--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2015$454,773-▲ $29,464$55,885$428,352
2014$675,410$0▼ $20,587$200,000$454,773
2013$769,311$63▲ $74,147$167,779$675,410
2012$739,239$100▲ $62,493$32,193$769,311
2011$720,177$250▲ $67,612$48,465$739,239
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Janet KramerChapter PresidentFT$168,261$5,100$173,361
Revenue and Support

Revenue Composition

Contributions and Grants
$4,262,562
Program Service Revenue
$3,135
Investment Income
$5,608
Other Revenue
$317,032
All Other Contributions
$1,589,507
Change in Net Assets
$421,951

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,588,337
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$156,535
Total Revenue per Audited Statements
$4,744,872
Total Revenue per Form 990
$4,588,337
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,638,875
Salaries, Compensation, and Employee Benefits$1,389,541
Total Fundraising Expense$489,772
Grants and Similar Amounts Paid$137,970
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates$1,810,149$107,631$39,138$1,956,918
Other Salaries and Wages$609,054$260,762$135,456$1,005,272
Occupancy$137,867$53,260$34,073$225,200
Current Officers, Directors, Trustees, and Key Employees$110,089$16,937$42,342$169,368
Grants to Domestic Individuals$137,970--$137,970
Office Expenses$50,503$11,140$71,910$133,553
Other Employee Benefits$77,408$30,018$19,063$126,489
Payroll Taxes$54,126$20,909$13,377$88,412
Fees for Services Other$40,862$10,127$29,174$80,163
Conferences and Meetings$43,313$764$631$44,708
Fees for Services Accounting$11,295$19,560$2,244$33,099
Travel$15,754$5,300$11,339$32,393
Depreciation Depletion$12,572$4,857$3,107$20,536
Other Expenses$282$214$187$282
Total Functional Expenses$3,129,668$546,946$489,772$4,166,386

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$4,278,622
Expenses per Audited Statements$4,166,386
Total Expenses per Form 990$4,166,386
Expenses Not Reported on Form 990$112,236
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$703,228
Fundraising Direct Expenses$386,696
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Bike Ms$1,374,764$74,380$42,944$31,436
Walk Ms$1,166,473$2,901$24,887$-21,986
Total Events$3,376,283$703,228$386,696$316,532
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to National$10,415
Deferred Rent$5,069
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
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

Chapter membership consists of all persons who are members of the society and who reside within (or who have previously resided within and have indicated that they wish to retain their membership) the chapter's territory.

Form 990, Part VI, Section A, Line 7A

The chapter holds a meeting of its members annually for the purposes of electing a board of trustees, considering any reports that may be presented, and for the transaction of such other business as may properly come before the meeting.

Form 990, Part VI, Section B, Line 11

The chapter's audit committee reviews and approves the irs form 990 and accompanying schedules prior to distribution to the entire board. A copy of the irs form 990 and accompanying schedules is provided to the entire board with a period for providing comments, edits or corrections prior to submission to the irs.

Form 990, Part VI, Section B, Line 12C

On an annual basis, chapter management reviews the conflict of interest disclosure forms filed by trustees, officers and employees for potential conflicts. Additionally, all covered persons have an ongoing duty to disclose potential conflicts to chapter management. Potential conflicts of interest are presented to the chapter's audit committee for review. Where conflicts exist, a conflict resolution report is created and the trustee, officer or employee is not allowed to participate in any vote or discussion of the disclosed matter. No potential conflicts of interest have been identified, at this time.

Form 990, Part VI, Section B, Line 15

The compensation committee of the national board of directors is provided with internal and external salary data for society leadership and management team - which includes the presidents. The committee provides input to the ceo on the compensation recommendations. In addition, the president's performance is evaluated annually by executive vice president, leadership and organizational development with input provided by the president review and professional development advisory committee of the chapter board of trustees.

Form 990, Part VI, Section C, Line 19

The chapter's governing documents and conflict of interest policy are available upon request. The chapter's irs form 990 and financial statements are available on the chapter's website.

Filing and Contact Details

Filer

Filer Name
National Multiple Sclerosis Society
EIN
34-0801307
Phone
8003444867
Address
6155 ROCKSIDE ROAD NO 202, INDEPENDENCE, OH 44131

Signing Officer

Name
Maureen Reeder
Title
Evp, Leadership & Org Development
Phone
8003444867
Signed
2017-03-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Maureen Reeder
Formed
1953
Legal Domicile
Oh
Voting Board Members
43
Independent Board Members
42
Employees
32
Volunteers
1,046

Preparer

Firm
Eks&h Lllp
Address
7979 E TUFTS AVENUE SUITE 400, DENVER, CO 80237-2521
Preparer
Dori J Eggett
Phone
3037409400
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

Society management has analyzed the tax positions it has taken and has concluded that, as of september 30, 2016, there were no uncertain tax positions taken or are expected to be taken. Accordingly, no interest or penalties related to uncertain tax positions have been accrued in the accompanying financial statements. The chapter is subject to audits by taxing jurisdictions; however, no audits for any tax periods are currently in progress. Management believes that the chapter is no longer subject to such audits for year ended on or prior to september 30, 2012 under federal and other state tax jurisdictions.

Part V, Line 4

The general endowment is unrestricted but used by the chapter to provide long term stability. The principal of the thomas r. Isroff memorial fund cannot be expended for a period of 50 years from the original gift in 1991, except as provided in a 1996 amendment. Interest and dividends from the fund, plus up to $1,000 of principal, are to be used for specified purposes, primarily for the purchase of equipment. The fund is temporarily restricted. The van den eynden fund is restricted for use in northeast ohio and the principal can be expended. Due to geographical restriction, the fund is temporarily restricted but is used by the chapter for long term stability. The principal of the gar fund must be maintained in perpetuity. According to the donor's policy, the fund may distribute up to 5% annually of the average market value at the close of its last three fiscal years. Any undistributed income is to be accumulated as board designated.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Desc0RESEARCH TO MOVE US CLOSER TO A WORLD FREE OF MS, IN 2016, THE NATIONAL MULTIPLE SCLEROSIS SOCIETY INVESTED $47.7 MILLION TO SUPPORT MORE THAN 380 RESEARCH PROJECTS AROUND THE WORLD AIMED AT STOPPING MS IN ITS TRACKS, RESTORING FUNCTION, AND ENDING THE DISEASE FOREVER. THE SOCIETY COLLABORATES WORLDWIDE TO DEVELOP SOLUTIONS FOR EVERYONE AFFECTED BY MS THROUGH THE ACCELERATED DISCOVERY AND COMMERCIAL DEVELOPMENT OF PROMISING RESEARCH DISCOVERIES, NEW MS THERAPIES, AND RESEARCH TOOLS - PURSUING ALL PROMISING PATHS, WHILE FOCUSING ON PRIORITY AREAS INCLUDING PROGRESSIVE MS, NERVOUS SYSTEM REPAIR, GENE/ENVIRONMENTAL RISK FACTORS AND WELLNESS AND LIFESTYLE.
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IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIR
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IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt9TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt10TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt11TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt12TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt13TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt14TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt15TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt16TRUSTEE
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IRS990/Form990PartVIISectionAGrp/TitleTxt19TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt20TRUSTEE
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IRS990/Form990PartVIISectionAGrp/TitleTxt22TRUSTEE
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IRS990/Form990PartVIISectionAGrp/TitleTxt26TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt27TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt28TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt29TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt30TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt31TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt32TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt33TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt34TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt35TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt36TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt37TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt38TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt39TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt40TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt41TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt42CHAPTER PRESIDENT
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01953
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd01
IRS990/FundraisingAmt02673055

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