Civic Intelligence

Van Wert County Council on Aging Inc

990 • Fiscal year 2018 • EIN 34-1158231

Jan 01, 2018 to Dec 31, 2018 • Filed on May 03, 2019

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

19th percentile

0.00x

Higher debt load relative to assets than 19% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

20th percentile

0.01x

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

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

74th percentile

16%

Higher net margin than 74% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

54th percentile

$71,732

Higher top officer pay than 54% of similar nonprofits.

Top officer pay equals 19.2% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

61st percentile

4.5%

Faster asset growth than 61% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

27th percentile

-6.2%

Faster revenue growth than 27% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$1,394,942

Up $60,156 (+4.5%) from 2017

Net Assets

Up

$1,392,406

Up $60,066 (+4.5%) from 2017

Liabilities

Up

$2,536

Up $90 (+3.7%) from 2017

Revenue

Down

$374,395

Down $24,566 (-6.2%) from 2017

Expenses

Up

$314,329

Up $12,255 (+4.1%) from 2017

Net Income

Down

$60,066

Down $36,821 (-38%) from 2017

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

2018

Assets$1,394,942
Liabilities$2,536
Net Assets$1,392,406

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

2018

Revenue$374,395
Expenses$314,329
Net Income$60,066
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
May 3, 2019
Return Version
2018v3.1
Gross Receipts
$396,401
Mission and Program Overview

Mission

Provide services to the elderly

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$788,378$766,572▼ $21,806
Cash and Non-Interest-Bearing Accounts$241,293$323,621▲ $82,328
Savings and Temporary Cash Investments$305,115$304,749▼ $366
Total Assets$1,334,786$1,394,942▲ $60,156
Liabilities
Other Liabilities$2,446$2,536▲ $90
Total Liabilities$2,446$2,536▲ $90
Net Assets / Fund Balance
Unrestricted Net Assets$1,332,340$1,392,406▲ $60,066
Total Net Assets Fund Balance$1,332,340$1,392,406▲ $60,066
Total Liabilities and Net Assets / Fund Balance$1,334,786$1,394,942▲ $60,156

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$614,298$190,815$805,113
Land$141,700-$141,700
Equipment$10,574$43,653$54,227
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kevin R MatthewsExecutive DiFT$71,732$71,732

Board Members and Trustees

NameTitle
Trevor WebsterPresident
Allie KuhlmanBoard Member
Becky StepletonBoard Member
Jan HobletBoard Member
Jenny PrudenBoard Member
Jessi HardestyBoard Member
Kathy DavisBoard Member
Pam PriceBoard Member
Ralph ShieldsBoard Member
Carey MathewPast Preside
Brad KnodelTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$298,185
Program Service Revenue
$22,975
Investment Income
$3,203
Other Revenue
$50,032
All Other Contributions
$40,621
Change in Net Assets
$60,066
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$209,893
Other Expenses$104,436
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$117,940--$117,940
Current Officers, Directors, Trustees, and Key Employees$53,799$17,933-$71,732
Depreciation Depletion$28,659$9,553-$38,212
Occupancy$17,532$5,846-$23,378
Payroll Taxes$14,243$1,582-$15,825
Insurance$10,772$3,591-$14,363
Pension Plan Contributions$1,363$2,726-$4,089
Office Expenses$937$936-$1,873
Fees for Services Other$1,596--$1,596
Other Expenses$911$304-$1,215
All Other Expenses$138$1,012-$1,150
Fees for Services Accounting-$1,150-$1,150
Advertising-$784-$784
Other Employee Benefits$307--$307
Travel-$160-$160
Total Functional Expenses$266,226$48,103$0$314,329
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$54,335
Gaming Direct Expenses$15,787
Fundraising Gross Income$7,110
Fundraising Direct Expenses$6,219
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
Payroll Liabilities$2,186
Damage Deposits$350
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
2019-05-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kevin R Matthews
Formed
1976
Legal Domicile
Oh
Voting Board Members
11
Independent Board Members
11
Employees
10
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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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt15711
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt23745
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt32880
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt42587
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0323581
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt01566
IRS990/PYOtherExpensesAmt094759
IRS990/PYOtherRevenueAmt050786
IRS990/PYProgramServiceRevenueAmt023028
IRS990/PYRevenuesLessExpensesAmt096887
IRS990/PYSalariesCompEmpBnftPaidAmt0207315
IRS990/PYTotalExpensesAmt0302074
IRS990/PYTotalRevenueAmt0398961
IRS990/ReconcilationRevenueExpnssAmt060066
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt010593
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt022975
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0305115
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0304749
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0BINGO 273,718
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0298185
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt076274
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt043467
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0233255
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt092414
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0743595
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt010593
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt06946
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt014456
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt030557
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt062552
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt046003
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt061445
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt066906
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt068435
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt069228
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt069149
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0335163
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.81390
IRS990ScheduleA/PublicSupportPY170Pct00.82680
IRS990ScheduleA/PublicSupportTotal170Amt01748452
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus1YearAmt0247307
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus2YearsAmt0252257
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus3YearsAmt0254629
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus4YearsAmt0250664
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt01004857
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0298185
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0323581
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0295724
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0487884
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0343078
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01748452
IRS990ScheduleA/TotalSupportAmt02148370
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearAmt02203
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt02203
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0614298
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0190815
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0805113
IRS990ScheduleD/EquipmentGrp/BookValueAmt010574
IRS990ScheduleD/EquipmentGrp/DepreciationAmt043653
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt054227
IRS990ScheduleD/LandGrp/BookValueAmt0141700
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0141700
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02186
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1350
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DAMAGE DEPOSITS
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0766572
IRS990ScheduleD/TotalLiabilityAmt02536
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt013422
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt013422
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt015787
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt054335
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt054335
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt038548
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt02365
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt02365
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
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
IRS990/ScheduleJRequiredInd0false
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
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01334786
IRS990/TotalAssetsEOYAmt01394942
IRS990/TotalAssetsGrp/BOYAmt01334786
IRS990/TotalAssetsGrp/EOYAmt01394942
IRS990/TotalCompGreaterThan150KInd0false

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