Civic Intelligence

United Way of Logan County Inc

EIN 34-0905716 • 501(c)3 • Bellefontaine, OH

Profile

Mission statement - to facilitate successful agency partnerships that enable a safe, healthy and caring community. Vision statement - logan county is an extraordinary community that offers a high quality of life for all citizens through the collective and collaborative action among its residents.

653 S Main StreetBellefontaine, OH 43311

www.uwlogan.org

Siviq Scores

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

Liabilities / Assets

58th percentile

0.11x

Higher debt load relative to assets than 58% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

61st percentile

0.14x

Higher debt load relative to revenue than 61% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

34th percentile

-1.9%

Higher net margin than 34% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

42nd percentile

$11,923

Higher top officer pay than 42% of similar nonprofits.

Top officer pay equals 0.4% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

69th percentile

12%

Faster asset growth than 69% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

95th percentile

189%

Faster revenue growth than 95% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets58th percentile

Assets

Up

$3,767,764

Up $393,878 (+12%) from 2023

Liabilities

Down

$424,984

Down $13,452 (-3.1%) from 2023

Net Assets

Up

$3,342,780

Up $407,330 (+14%) from 2023

Operations
Liabilities / Revenue61st percentileNet Margin34th percentile

Revenue

Up

$3,018,993

Up $1,975,642 (+189%) from 2023

Expenses

Up

$3,076,034

Up $1,807,177 (+142%) from 2023

Net Income

Up

-$57,041

Up $168,465 (+75%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth69th percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $917,974Liabilities 2010: $221,434Net Assets 2010: $696,5402010Assets 2011: $848,755Liabilities 2011: $201,991Net Assets 2011: $646,7642011Assets 2012: $922,732Liabilities 2012: $208,955Net Assets 2012: $713,7772012Assets 2013: $1,058,766Liabilities 2013: $308,059Net Assets 2013: $750,7072013Assets 2014: $1,056,380Liabilities 2014: $252,085Net Assets 2014: $804,2952014Assets 2015: $1,153,746Liabilities 2015: $199,740Net Assets 2015: $954,0062015Assets 2016: $1,439,356Liabilities 2016: $268,210Net Assets 2016: $1,171,1462016Assets 2017: $1,550,857Liabilities 2017: $305,683Net Assets 2017: $1,245,1742017Assets 2018: $1,583,514Liabilities 2018: $307,102Net Assets 2018: $1,276,4122018Assets 2019: $1,392,482Liabilities 2019: $284,692Net Assets 2019: $1,107,7902019Assets 2020: $1,865,366Liabilities 2020: $355,276Net Assets 2020: $1,510,0902020Assets 2021: $3,110,140Liabilities 2021: $375,716Net Assets 2021: $2,734,4242021Assets 2022: $3,152,089Liabilities 2022: $374,590Net Assets 2022: $2,777,4992022Assets 2023: $3,373,886Liabilities 2023: $438,436Net Assets 2023: $2,935,4502023Assets 2024: $3,767,764Liabilities 2024: $424,984Net Assets 2024: $3,342,7802024

Highlighted filing

2024

Assets$3,767,764
Liabilities$424,984
Net Assets$3,342,780
Open 2024 Filing

Operations Trend

Revenue Growth95th percentile

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $648,6742010Expenses 2011: $614,0662011Expenses 2012: $620,3332012Revenue 2013: $691,675Expenses 2013: $692,693Net Income 2013: -$1,0182013Revenue 2014: $617,942Expenses 2014: $581,657Net Income 2014: $36,2852014Revenue 2015: $728,679Expenses 2015: $581,767Net Income 2015: $146,9122015Revenue 2016: $868,329Expenses 2016: $673,333Net Income 2016: $194,9962016Revenue 2017: $869,154Expenses 2017: $847,033Net Income 2017: $22,1212017Revenue 2018: $921,170Expenses 2018: $874,298Net Income 2018: $46,8722018Revenue 2019: $721,672Expenses 2019: $964,288Net Income 2019: -$242,6162019Revenue 2020: $1,301,713Expenses 2020: $1,011,614Net Income 2020: $290,0992020Revenue 2021: $2,088,620Expenses 2021: $1,053,228Net Income 2021: $1,035,3922021Revenue 2022: $1,627,121Expenses 2022: $1,097,811Net Income 2022: $529,3102022Revenue 2023: $1,043,351Expenses 2023: $1,268,857Net Income 2023: -$225,5062023Revenue 2024: $3,018,993Expenses 2024: $3,076,034Net Income 2024: -$57,0412024

Highlighted filing

2024

Revenue$3,018,993
Expenses$3,076,034
Net Income-$57,041
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$3,767,764
Liabilities
$424,984
Net assets
$3,342,780
Revenue
$3,018,993
Expenses
$3,076,034
Net income
-$57,041
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.77$0.42$3.34$3.02$3.08$0.06
2023Detailed filing. Detailed filing data is available for this year.$3.37$0.44$2.94$1.04$1.27$0.23
2022Detailed filing. Detailed filing data is available for this year.$3.15$0.37$2.78$1.63$1.10$0.53
2021Detailed filing. Detailed filing data is available for this year.$3.11$0.38$2.73$2.09$1.05$1.04
2020Detailed filing. Detailed filing data is available for this year.$1.87$0.36$1.51$1.30$1.01$0.29
2019Detailed filing. Detailed filing data is available for this year.$1.39$0.28$1.11$0.72$0.96$0.24
2018Detailed filing. Detailed filing data is available for this year.$1.58$0.31$1.28$0.92$0.87$0.05
2017Detailed filing. Detailed filing data is available for this year.$1.55$0.31$1.25$0.87$0.85$0.02
2016Detailed filing. Detailed filing data is available for this year.$1.44$0.27$1.17$0.87$0.67$0.19
2015Detailed filing. Detailed filing data is available for this year.$1.15$0.20$0.95$0.73$0.58$0.15
2014Detailed filing. Detailed filing data is available for this year.$1.06$0.25$0.80$0.62$0.58$0.04
2013Detailed filing. Detailed filing data is available for this year.$1.06$0.31$0.75$0.69$0.69$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.92$0.21$0.71$0.62
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.85$0.20$0.65$0.61
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.92$0.22$0.70$0.65
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 3, 2025
Return Version
2024v5.0
Gross Receipts
$3,018,993
Mission and Program Overview

Mission

Mission statement - to facilitate successful agency partnerships that enable a safe, healthy and caring community. Vision statement - logan county is an extraordinary community that offers a high quality of life for all citizens through the collective and collaborative action among its residents.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$2,559,535$2,698,995▲ $139,460
Pledges and Grants Receivable$372,655$531,716▲ $159,061
Cash and Non-Interest-Bearing Accounts$377,060$485,478▲ $108,418
Savings and Temporary Cash Investments$25,906$26,044▲ $138
Land, Buildings, and Equipment, Net$32,940$23,390▼ $9,550
Prepaid Expenses and Deferred Charges$5,790$2,141▼ $3,649
Total Assets$3,373,886$3,767,764▲ $393,878
Liabilities
Accounts Payable and Accrued Expenses$395,254$351,264▼ $43,990
Other Liabilities$43,182$73,720▲ $30,538
Total Liabilities$438,436$424,984▼ $13,452
Net Assets / Fund Balance
Net Assets With Donor Restrictions$2,935,450$3,342,780▲ $407,330
Total Net Assets Fund Balance$2,935,450$3,342,780▲ $407,330
Total Liabilities and Net Assets / Fund Balance$3,373,886$3,767,764▲ $393,878

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$2,698,995--
Compensation and Service Providers
Top Officer Pay42nd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Rebecca McgillisExecutive DiFT$11,923$11,923

Board Members and Trustees

NameTitle
Colton LowryPresident
Aidan ComstockTrustee
Beth ZellTrustee
Carmen LevanTrustee
Katie Fraim-johnsonTrustee
Katie RychenerTrustee
Kelly KauffmanTrustee
Michael WilsonTrustee
Miranda BrissonTrustee
Rick PowersTrustee
Rob UnderwoodTrustee
TIM O'RIELLEYAllocations
Scott GuentherPast Preside
Annette DeaoTreasurer
Colleen BodinTreasurer
Corey VanhooseVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$3,072,391
Program Service Revenue
$0
Investment Income
$21,042
Other Revenue
$-74,440
All Other Contributions
$3,072,391
Change in Net Assets
$-57,041

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,052,887
Revenue Not Reported on Financial Statements
$966,106
Revenue Not Reported on Form 990
$389,459
Other Revenue Adjustments
$966,106
Total Revenue per Audited Statements
$2,442,346
Total Revenue per Form 990
$3,018,993
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,773,267
Grants and Similar Amounts Paid$982,439
Salaries, Compensation, and Employee Benefits$320,328
Total Fundraising Expense$89,818
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$982,439--$982,439
Other Salaries and Wages$169,047$57,858$59,611$286,516
Payroll Taxes$14,765$4,180$4,777$23,722
Fees for Services Accounting$9,475$9,475$4,737$23,687
Payments to Affiliates$12,441--$12,441
Occupancy$4,480$4,575$2,288$11,343
Other Employee Benefits$6,054$2,018$2,018$10,090
Office Expenses$1,259$704$4,330$6,293
Travel$5,101$238$238$5,577
Insurance$1,978$1,978$989$4,945
Other Expenses$1,181$886$886$2,953
All Other Expenses$806$43$43$892
Advertising--$182$182
Total Functional Expenses$2,894,748$91,468$89,818$3,076,034

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$3,076,034
Expenses per Audited Statements$2,109,928
Total Expenses per Audited Statements$2,109,928
Expenses Not Reported on Financial Statements$966,106
Other Expense Adjustments$966,106
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Rtc ServicesBellefontaine, OH501c 3-$60,000
Second Harvest Food BankSpringfield, OH501c 3-$60,000
Green Hills CommunityWest Liberty, OH501c 3-$57,000
Lifecare AllianceColumbus, OH501c 3-$55,000
Tcn Behavioral Health ServicesXenia, OH501c 3-$43,200
Warm ClothesBellefontaine, OH501c 3-$40,100
Logan County Homeless SheltersBellefontaine, OH501c 3-$40,000
Lutheran CommunityBellefontaine, OH501c 3-$40,000
Logan County CancerBellefontaine, OH501c 3-$35,000
Recovery ZoneWest Liberty, OH501c 3-$29,450
United Way of Central OhioColumbus, OH501c 3-$26,490
Caring KitchenUrbana, OH501c 3-$25,000
Discovery RidersBellefontaine, OH501c 3-$25,000
OHIO GOVERNOR'S IMAGINATION LIBRARYDublin, OHGov-$20,000
211 HelplineDelaware, OH501c 3-$15,000
Logan Co Family & Children FirstBellefontaine, OH501c 3-$15,000
Mary Rutan Medication AssistanceBellefontaine, OH501c 3-$15,000
Greater Riverside Area Community EnDegraff, OH501c3-$10,000
Habitat for HumanityBellefontaine, OH501c 3-$10,000
Midwest Regional EscBellefontaine, OHSchool-$8,000
United Way of Clark ChampaignSpringfield, OH501c 3-$7,091
Logan County Neighborhood OutreachLakeview, OH501c 3-$5,250
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Allocations Payable$45,108
Lease Liabilities - Rou - Operating$24,765
Payroll Liabilities$3,847
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
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
No
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 board reviews the 990 at their meeting and verifies the accuracy.”

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

“The board meets to discuss compliance with the conflicts of interest policy.”

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

“The board meets to discuss the executive director's salary and determines whether the salary is reasonable considering performance and salaries of similar positions held at similar not-for-profits.”

Form 990, Page 6, Part VI, Line 19

“Governing documents are made available upon request.”

Filing and Contact Details

Filer

Filer Name
United Way of Logan County Inc
EIN
34-0905716
Phone
9375922886
Address
653 S MAIN STREET, BELLEFONTAINE, OH 43311

Signing Officer

Name
Rebecca Mcgillis
Title
Executive Director
Phone
9375922886
Signed
2025-09-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rebecca Mcgillis
Legal Domicile
Oh
Voting Board Members
15
Independent Board Members
15
Employees
2
Volunteers
787

Preparer

Firm
Holbrook & Manter Inc
Address
103 PROFESSIONAL PARKWAY, MARYSVILLE, OH 43040
Preparer
Mark a Welp CPA
Phone
9376448175
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“Mission statement - to facilitate successful agency partnerships that enable a safe, healthy and caring community. Vision statement - logan county is an extraordinary community that offers a high quality of life for all citizens through the collective and collaborative action among its residents.”

Form 990, Part XI, Line 9

“Donor designated pledges -966,106 donor designated pledges 966,106”

Financial Statement Notes

Schedule D, Page 3, Part X

“The organization has been determined, by the internal revenue service, as exempt from federal income taxes under section 501(c)(3) of the internal revenue code and classified by the internal revenue service as other than a private foundation and, as a result, a provision for taxes is not required. The organization records interest and penalties, if any, in interest expense and other expense, respectively, in operating expenses. During the years ended december 31, 2024 and 2023. The organization did not have any interest or penalties related to taxes. Management believes there are no uncertain tax positions as of december 31, 2024 and 2023.”

Schedule D, Page 4, Part XI, Line 4B

“Donor designated pledges 966,106”

Schedule D, Page 4, Part XII, Line 4B

“Donor designated pledges 966,106”

Raw XML AppendixShowing 400 of 679 raw XML fields

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/MissionDesc0MISSION STATEMENT - TO FACILITATE SUCCESSFUL AGENCY PARTNERSHIPS THAT ENABLE A SAFE, HEALTHY AND CARING COMMUNITY. VISION STATEMENT - LOGAN COUNTY IS AN EXTRAORDINARY COMMUNITY THAT OFFERS A HIGH QUALITY OF LIFE FOR ALL CITIZENS THROUGH THE COLLECTIVE AND COLLABORATIVE ACTION AMONG ITS RESIDENTS.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS BEEN DETERMINED, BY THE INTERNAL REVENUE SERVICE, AS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND CLASSIFIED BY THE INTERNAL REVENUE SERVICE AS OTHER THAN A PRIVATE FOUNDATION AND, AS A RESULT, A PROVISION FOR TAXES IS NOT REQUIRED. THE ORGANIZATION RECORDS INTEREST AND PENALTIES, IF ANY, IN INTEREST EXPENSE AND OTHER EXPENSE, RESPECTIVELY, IN OPERATING EXPENSES. DURING THE YEARS ENDED DECEMBER 31, 2024 AND 2023. THE ORGANIZATION DID NOT HAVE ANY INTEREST OR PENALTIES RELATED TO TAXES. MANAGEMENT BELIEVES THERE ARE NO UNCERTAIN TAX POSITIONS AS OF DECEMBER 31, 2024 AND 2023.
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IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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