Civic Intelligence

Van Wert County Council on Aging Inc

990 • Fiscal year 2017 • EIN 34-1158231

Jan 01, 2017 to Dec 31, 2017 • Filed on Jul 11, 2018

220 Fox RoadVan Wert, OH 45891

(419) 238-5011

Siviq Scores

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

Liabilities / Assets

18th percentile

0.00x

Higher debt load relative to assets than 18% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

20th percentile

0.01x

Higher debt load relative to revenue than 20% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

81st percentile

24%

Higher net margin than 81% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

53rd percentile

$68,934

Higher top officer pay than 53% of similar nonprofits.

Top officer pay equals 17.3% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

29th percentile

-2.4%

Faster asset growth than 29% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

51st percentile

4.8%

Faster revenue growth than 51% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Down

$1,334,786

Down $33,066 (-2.4%) from 2016

Net Assets

Up

$1,332,340

Up $96,887 (+7.8%) from 2016

Liabilities

Down

$2,446

Down $129,953 (-98%) from 2016

Revenue

Up

$398,961

Up $18,334 (+4.8%) from 2016

Expenses

Down

$302,074

Down $6,297 (-2.0%) from 2016

Net Income

Up

$96,887

Up $24,631 (+34%) from 2016

Historical Trend

Balance Sheet Trend

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

$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

2017

Assets$1,334,786
Liabilities$2,446
Net Assets$1,332,340

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2017

Revenue$398,961
Expenses$302,074
Net Income$96,887
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Jul 11, 2018
Return Version
2017v2.3
Gross Receipts
$422,027
Mission and Program Overview

Mission

Provide services to the elderly

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$816,417$788,378▼ $28,039
Savings and Temporary Cash Investments$2,801$305,115▲ $302,314
Cash and Non-Interest-Bearing Accounts$548,634$241,293▼ $307,341
Total Assets$1,367,852$1,334,786▼ $33,066
Liabilities
Unsecured Notes Loans Payable$125,747--
Other Liabilities$6,652$2,446▼ $4,206
Total Liabilities$132,399$2,446▼ $129,953
Net Assets / Fund Balance
Unrestricted Net Assets$1,235,453$1,332,340▲ $96,887
Total Net Assets Fund Balance$1,235,453$1,332,340▲ $96,887
Total Liabilities and Net Assets / Fund Balance$1,367,852$1,334,786▼ $33,066

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$629,448$159,259$788,707
Land$141,700-$141,700
Equipment$17,230$36,997$54,227
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kevin R MatthewsExecutive DiFT$68,934$68,934

Board Members and Trustees

NameTitle
Trevor WebsterPresident
Allie KuhlmanBoard Member
Becky StepletonBoard Member
Jan HobletBoard Member
Jenny PrudenBoard Member
Kathy DavisBoard Member
Mary Beth KranerBoard Member
Pam PriceBoard Member
Linda FrederickPast Preside
Nancy SinkTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$323,581
Program Service Revenue
$23,028
Investment Income
$1,566
Other Revenue
$50,786
All Other Contributions
$76,274
Change in Net Assets
$96,887
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$207,315
Other Expenses$94,759
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$117,504--$117,504
Current Officers, Directors, Trustees, and Key Employees$51,700$17,234-$68,934
Depreciation Depletion$27,315$9,105-$36,420
Occupancy$13,160$4,389-$17,549
Payroll Taxes$15,474$1,764-$17,238
Insurance$11,466$3,822-$15,288
Pension Plan Contributions$1,189$2,372-$3,561
Office Expenses$1,581$1,582-$3,163
Fees for Services Other$1,596--$1,596
All Other Expenses$295$998-$1,293
Fees for Services Accounting-$1,150-$1,150
Other Expenses$847$918-$918
Interest-$834-$834
Advertising-$563-$563
Travel-$360-$360
Other Employee Benefits$78--$78
Total Functional Expenses$255,382$46,692$0$302,074
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$49,387
Fundraising Gross Income$17,519
Gaming Direct Expenses$16,786
Fundraising Direct Expenses$6,280
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Garage & Food S$17,519$17,519$6,280$11,239
Total Events$17,519$17,519$6,280$11,239
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$2,446
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
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 compesnation 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
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
2018-07-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kevin R Matthews
Formed
1976
Legal Domicile
Oh
Voting Board Members
10
Independent Board Members
10
Employees
8
Volunteers
60

Preparer

Firm
Bashore Reineck Stoller & Waterman Inc
Address
685 FOX ROAD SUITE 101, VAN WERT, OH 45891
Preparer
Gregg L Bashore
Phone
4192380658
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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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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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0BINGO 325,057
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt092414
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0117543
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt030557
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IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt023028
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IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt069149
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt051339
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0325057
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IRS990ScheduleA/PublicSupportPY170Pct00.84740
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0343078
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0349440
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01799707
IRS990ScheduleA/TotalSupportAmt02176723
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IRS990ScheduleD/EquipmentGrp/BookValueAmt017230
IRS990ScheduleD/EquipmentGrp/DepreciationAmt036997
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt054227
IRS990ScheduleD/LandGrp/BookValueAmt0141700
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0141700
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02446
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0788378
IRS990ScheduleD/TotalLiabilityAmt02446
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IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt06280
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0GARAGE & FOOD S
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt017519
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IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt02654
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IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0KEVIN MATTHEWS
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0220 FOX ROAD
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0VAN WERT
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0OH
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd045891
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0VOLUNTEERS ARE USED FOR MISCELLANEOUS OFFICE AND FUND RAISING DUTIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1INDIVIDUAL TRUSTEE MEMBERS ARE RESPONSIBLE FOR THEIR OWN INDIVIDUAL REVIEW. ANY QUESTIONS ARE DIRECTED TO KEVIN MATTHEWS, EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ANNUAL COMPLIANCE IS REQUIRED IN WRITING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF TRUSTEES ANNUALLY REVIEWS AND APPROVES THE SALARY OF THE TOP MANAGEMENT OFFICIAL AS DOCUMENTED IN THE BOARD'S MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE TOP MANAGEMENT OFFICIAL, WITH THE BOARD'S APPROVAL, SETS THE COMPESNATION LEVELS FOR THE OTHER OFFICERS AND EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNING DOCUMENTS, DISCLOSURE EXPLANATION, AND TAX RETURNS ARE AVAILABLE FOR PUBLIC REVIEW UPON REQUEST TO AN OFFICER OR TRUSTEE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsGrp/EOYAmt01334786
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0323581
IRS990/TotalEmployeeCnt08

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