Civic Intelligence

Van Wert County Council

EIN 34-1158231 • 501(c)3 • Van Wert, OH

Profile

Provide services to the elderly

220 Fox RoadVan Wert, OH 45891

vwcouncilonaging.com

Siviq Scores

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

Liabilities / Assets

44th percentile

0.04x

Higher debt load relative to assets than 44% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

60th percentile

0.14x

Higher debt load relative to revenue than 60% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

79th percentile

27%

Higher net margin than 79% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

71st percentile

$79,804

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 15.2% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

60th percentile

7.7%

Faster asset growth than 60% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

68th percentile

19%

Faster revenue growth than 68% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Up

$2,331,261

Up $133,302 (+6.1%) from 2023

Liabilities

Down

$25,667

Down $48,580 (-65%) from 2023

Net Assets

Up

$2,305,594

Up $181,882 (+8.6%) from 2023

Revenue

Down

$572,841

Down $70,119 (-11%) from 2023

Expenses

Up

$447,367

Up $32,217 (+7.8%) from 2023

Net Income

Down

$125,474

Down $102,336 (-45%) from 2023

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2013: $931,431Liabilities 2013: $191,405Net Assets 2013: $740,0262013Assets 2014: $1,184,285Liabilities 2014: $305,348Net Assets 2014: $878,9372014Assets 2015: $1,320,105Liabilities 2015: $156,908Net Assets 2015: $1,163,1972015Assets 2016: $1,367,852Liabilities 2016: $132,399Net Assets 2016: $1,235,4532016Assets 2017: $1,334,786Liabilities 2017: $2,446Net Assets 2017: $1,332,3402017Assets 2018: $1,394,942Liabilities 2018: $2,536Net Assets 2018: $1,392,4062018Assets 2019: $1,510,734Liabilities 2019: $39,885Net Assets 2019: $1,470,8492019Assets 2020: $1,689,099Liabilities 2020: $36,996Net Assets 2020: $1,652,1032020Assets 2021: $1,771,671Liabilities 2021: $28,590Net Assets 2021: $1,743,0812021Assets 2022: $1,907,936Liabilities 2022: $74,430Net Assets 2022: $1,833,5062022Assets 2023: $2,197,959Liabilities 2023: $74,247Net Assets 2023: $2,123,7122023Assets 2024: $2,331,261Liabilities 2024: $25,667Net Assets 2024: $2,305,5942024

Highlighted filing

2024

Assets$2,331,261
Liabilities$25,667
Net Assets$2,305,594

Operations Trend

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

$800K$600K$400K$200K$0Revenue 2013: $399,979Expenses 2013: $255,164Net Income 2013: $144,8152013Revenue 2014: $422,420Expenses 2014: $283,509Net Income 2014: $138,9112014Revenue 2015: $571,676Expenses 2015: $287,416Net Income 2015: $284,2602015Revenue 2016: $380,627Expenses 2016: $308,371Net Income 2016: $72,2562016Revenue 2017: $398,961Expenses 2017: $302,074Net Income 2017: $96,8872017Revenue 2018: $374,395Expenses 2018: $314,329Net Income 2018: $60,0662018Revenue 2019: $408,405Expenses 2019: $329,962Net Income 2019: $78,4432019Revenue 2020: $515,254Expenses 2020: $334,000Net Income 2020: $181,2542020Revenue 2021: $441,093Expenses 2021: $350,115Net Income 2021: $90,9782021Revenue 2022: $525,423Expenses 2022: $384,948Net Income 2022: $140,4752022Revenue 2023: $642,960Expenses 2023: $415,150Net Income 2023: $227,8102023Revenue 2024: $572,841Expenses 2024: $447,367Net Income 2024: $125,4742024

Highlighted filing

2024

Revenue$572,841
Expenses$447,367
Net Income$125,474

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Mar 13, 2025
Return Version
2024v5.0
Gross Receipts
$870,240
Mission and Program Overview

Mission

Provide services to the elderly

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$943,024$1,031,084▲ $88,060
Land, Buildings, and Equipment, Net$825,998$778,832▼ $47,166
Investments Other Securities$245,000$258,842▲ $13,842
Investments in Publicly Traded Securities$121,575$219,392▲ $97,817
Cash and Non-Interest-Bearing Accounts$62,362$36,821▼ $25,541
Prepaid Expenses and Deferred Charges-$6,290-
Total Assets$2,197,959$2,331,261▲ $133,302
Liabilities
Deferred Revenue$72,372$22,342▼ $50,030
Other Liabilities$1,875$3,325▲ $1,450
Total Liabilities$74,247$25,667▼ $48,580
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,123,712$2,305,594▲ $181,882
Total Net Assets Fund Balance$2,123,712$2,305,594▲ $181,882
Total Liabilities and Net Assets / Fund Balance$2,197,959$2,331,261▲ $133,302

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$506,406$439,010$945,416
Equipment$130,726$147,624$278,350
Land$141,700-$141,700
Other Securities$258,842--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kevin R MatthewsExecutive DiFT$86,245$86,245

Board Members and Trustees

NameTitle
Greg AmstutzPresident
Becky StepletonBoard Member
Chris MorrealeBoard Member
Doug WatsonBoard Member
Jerry BeardBoard Member
Julie ZinnBoard Member
Monica DavisBoard Member
Nikki SwaneyBoard Member
Nancy SinkPast Preside
Linda FredrickSecretary
Brad KnodelTreasurer
Ben CowanVice-preside
Revenue and Support

Revenue Composition

Contributions and Grants
$432,207
Program Service Revenue
$31,982
Investment Income
$73,128
Other Revenue
$35,524
All Other Contributions
$25,551
Change in Net Assets
$125,474
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$277,651
Other Expenses$169,716
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$162,504--$162,504
Current Officers, Directors, Trustees, and Key Employees$64,684$21,561-$86,245
Depreciation Depletion$48,826$16,276-$65,102
Payroll Taxes-$22,952-$22,952
Insurance$16,399$5,466-$21,865
Occupancy$14,977$4,993-$19,970
Pension Plan Contributions$4,017$1,339-$5,356
All Other Expenses$1,313$1,612-$2,925
Office Expenses$2,449--$2,449
Fees for Services Accounting-$1,775-$1,775
Fees for Services Other$1,411--$1,411
Other Expenses$1,084$120-$1,204
Other Employee Benefits$594--$594
Advertising-$268-$268
Total Functional Expenses$370,858$76,509$0$447,367
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$42,960
Fundraising Gross Income$32,134
Fundraising Direct Expenses$30,515
Gaming Direct Expenses$14,443
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Food & Travel F$32,134$32,134$30,515$1,619
Total Events$32,134$32,134$30,515$1,619
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$3,325
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
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

Individual trustee members are responsible for their own individual review. Any questions are directed to kevin matthews, executive director.

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

Annual compliance is required in writing.

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

The board of trustees annually reviews and approves the salary of the top management official as documented in the board's minutes.

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

The top management official, with the board's approval, sets the compensation levels for the other officers and employees.

Form 990, Page 6, Part VI, Line 19

Governing documents, disclosure explanation, and tax returns are available for public review upon request to an officer or trustee.

Filing and Contact Details

Filer

Filer Name
Van Wert County Council on Aging
EIN
34-1158231
Phone
4192385011
Address
220 FOX ROAD, VAN WERT, OH 45891

Signing Officer

Name
Kevin R Matthews
Title
Executive Director
Phone
4192385011
Signed
2025-03-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kevin R Matthews
Formed
1976
Legal Domicile
Oh
Voting Board Members
12
Independent Board Members
12
Employees
14
Volunteers
45

Preparer

Firm
Shultz Huber & Associates Inc
Address
595 FOX RD, VAN WERT, OH 45891-2457
Preparer
Steven S Samples
Phone
4192382000
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Volunteers are used for miscellaneous office and fund raising duties.

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IRS990/OtherExpensesGrp/ProgramServicesAmt21319
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IRS990/OtherExpensesGrp/TotalAmt21466
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IRS990/PrincipalOfficerNm0KEVIN R MATTHEWS
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IRS990/ProgramServiceRevenueGrp/Desc1TRANSPORTATION
IRS990/ProgramServiceRevenueGrp/Desc2ZUMBA
IRS990/ProgramServiceRevenueGrp/Desc3SILVER SNEAKERS
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IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0278350
IRS990ScheduleD/LandGrp/BookValueAmt0141700
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03325
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IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt030515
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0FOOD & TRAVEL F

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