Civic Intelligence

Van Wert County Council on Aging Inc

990 • Fiscal year 2019 • EIN 34-1158231

Jan 01, 2019 to Dec 31, 2019 • Filed on Sep 02, 2020

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

36th percentile

0.03x

Higher debt load relative to assets than 36% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

52nd percentile

0.10x

Higher debt load relative to revenue than 52% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

76th percentile

19%

Higher net margin than 76% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

54th percentile

$71,732

Higher top officer pay than 54% of similar nonprofits.

Top officer pay equals 17.6% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

63rd percentile

8.3%

Faster asset growth than 63% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

61st percentile

9.1%

Faster revenue growth than 61% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$1,510,734

Up $115,792 (+8.3%) from 2018

Net Assets

Up

$1,470,849

Up $78,443 (+5.6%) from 2018

Liabilities

Up

$39,885

Up $37,349 (+1473%) from 2018

Revenue

Up

$408,405

Up $34,010 (+9.1%) from 2018

Expenses

Up

$329,962

Up $15,633 (+5.0%) from 2018

Net Income

Up

$78,443

Up $18,377 (+31%) from 2018

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

2019

Assets$1,510,734
Liabilities$39,885
Net Assets$1,470,849

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

2019

Revenue$408,405
Expenses$329,962
Net Income$78,443
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Sep 2, 2020
Return Version
2019v5.0
Gross Receipts
$438,849
Mission and Program Overview

Mission

Provide services to the elderly

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$766,572$842,780▲ $76,208
Savings and Temporary Cash Investments$304,749$547,137▲ $242,388
Cash and Non-Interest-Bearing Accounts$323,621$63,217▼ $260,404
Investments in Publicly Traded Securities-$57,600-
Total Assets$1,394,942$1,510,734▲ $115,792
Liabilities
Deferred Revenue-$36,275-
Other Liabilities$2,536$3,610▲ $1,074
Total Liabilities$2,536$39,885▲ $37,349
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,392,406$1,470,849▲ $78,443
Total Net Assets Fund Balance$1,392,406$1,470,849▲ $78,443
Total Liabilities and Net Assets / Fund Balance$1,394,942$1,510,734▲ $115,792

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$623,609$226,709$850,318
Land$141,700-$141,700
Equipment$77,471$49,180$126,651
Compensation and Service Providers

Employees

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

Board Members and Trustees

NameTitle
Carey MathewPresident
Becky StepletonBoard Member
Greg AmstutzBoard Member
Jenny PrudenBoard Member
Jessi HardestyBoard Member
Linda FrererickBoard Member
Nikki SwaneyBoard Member
Pam PriceBoard Member
Ralph ShieldsBoard Member
Brad KnodelTreasurer
Nancy SinkVice-preside
Revenue and Support

Revenue Composition

Contributions and Grants
$315,593
Program Service Revenue
$28,654
Investment Income
$12,248
Other Revenue
$51,910
All Other Contributions
$56,883
Change in Net Assets
$78,443
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$214,817
Other Expenses$110,145
Grants and Similar Amounts Paid$5,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$121,303--$121,303
Current Officers, Directors, Trustees, and Key Employees$53,799$17,933-$71,732
Depreciation Depletion$31,064$10,355-$41,419
Occupancy$13,384$4,461-$17,845
Payroll Taxes$15,655$1,739-$17,394
Insurance$11,297$3,766-$15,063
Fees for Services Other$10,437--$10,437
Grants to Domestic Orgs$5,000--$5,000
Pension Plan Contributions$1,270$2,540-$3,810
Office Expenses$1,319$1,319-$2,638
All Other Expenses$509$1,109-$1,618
Fees for Services Accounting-$1,200-$1,200
Other Expenses$919$1,041-$1,041
Other Employee Benefits$578--$578
Advertising-$322-$322
Travel-$262-$262
Total Functional Expenses$282,554$47,408$0$329,962
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$53,275
Gaming Direct Expenses$23,215
Fundraising Gross Income$11,880
Fundraising Direct Expenses$7,229
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$3,310
Damage Deposits$300
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 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 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
2020-09-02
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
11
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/PensionPlanContributionsGrp/ManagementAndGeneralAmt02540
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt01270
IRS990/PensionPlanContributionsGrp/TotalAmt03810
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0KEVIN R MATTHEWS
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0OTHER INCOME
IRS990/ProgramServiceRevenueGrp/Desc1TRANSPORTATION
IRS990/ProgramServiceRevenueGrp/Desc2CHORE
IRS990/ProgramServiceRevenueGrp/Desc3EXERCISE
IRS990/ProgramServiceRevenueGrp/Desc4FARM INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt013229
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt17771
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt23046
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt33027
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt41440
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt013229
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt17771
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt23046
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt33027
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt41440
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0298185
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt03203
IRS990/PYOtherExpensesAmt0104436
IRS990/PYOtherRevenueAmt050032
IRS990/PYProgramServiceRevenueAmt022975
IRS990/PYRevenuesLessExpensesAmt060066
IRS990/PYSalariesCompEmpBnftPaidAmt0209893
IRS990/PYTotalExpensesAmt0314329
IRS990/PYTotalRevenueAmt0374395
IRS990/ReconcilationRevenueExpnssAmt078443
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt04116
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt028654
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0304749
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0547137
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0BINGO 266,014
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0315593
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0298185
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt076274
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt043467
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0233255
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0966774
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt04116
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt010593
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt06946
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt014456
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt030557
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt066668
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt074657
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt065155
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt061445
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt066906
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt068435
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt069228
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0331169
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.80570
IRS990ScheduleA/PublicSupportPY170Pct00.81390
IRS990ScheduleA/PublicSupportTotal170Amt01720967
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus2YearsAmt0247307
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus3YearsAmt0252257
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus4YearsAmt0254629
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt0754193
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0315593
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0298185
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0323581
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0295724
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0487884
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01720967
IRS990ScheduleA/TotalSupportAmt02135963
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearAmt014956
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus1YearAmt02203
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt017159
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0623609
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0226709
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0850318
IRS990ScheduleD/EquipmentGrp/BookValueAmt077471
IRS990ScheduleD/EquipmentGrp/DepreciationAmt049180
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0126651
IRS990ScheduleD/LandGrp/BookValueAmt0141700
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0141700
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03310
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1300
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DAMAGE DEPOSITS
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0842780
IRS990ScheduleD/TotalLiabilityAmt03610
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt018289
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt018289
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt023215
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt053275
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt053275
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt030060
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt04926
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt04926
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

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