Civic Intelligence

Van Wert County Council on Aging Inc

990 • Fiscal year 2020 • EIN 34-1158231

Jan 01, 2020 to Dec 31, 2020 • Filed on Jun 28, 2021

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

32nd percentile

0.02x

Higher debt load relative to assets than 32% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

38th percentile

0.07x

Higher debt load relative to revenue than 38% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

84th percentile

35%

Higher net margin than 84% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

58th percentile

$76,536

Higher top officer pay than 58% of similar nonprofits.

Top officer pay equals 14.9% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

62nd percentile

12%

Faster asset growth than 62% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

79th percentile

26%

Faster revenue growth than 79% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$1,689,099

Up $178,365 (+12%) from 2019

Net Assets

Up

$1,652,103

Up $181,254 (+12%) from 2019

Liabilities

Down

$36,996

Down $2,889 (-7.2%) from 2019

Revenue

Up

$515,254

Up $106,849 (+26%) from 2019

Expenses

Up

$334,000

Up $4,038 (+1.2%) from 2019

Net Income

Up

$181,254

Up $102,811 (+131%) from 2019

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

2020

Assets$1,689,099
Liabilities$36,996
Net Assets$1,652,103

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

2020

Revenue$515,254
Expenses$334,000
Net Income$181,254
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Jun 28, 2021
Return Version
2020v4.0
Gross Receipts
$532,773
Mission and Program Overview

Mission

Provide services to the elderly

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$842,780$826,147▼ $16,633
Savings and Temporary Cash Investments$547,137$595,280▲ $48,143
Investments in Publicly Traded Securities$57,600$203,383▲ $145,783
Cash and Non-Interest-Bearing Accounts$63,217$64,289▲ $1,072
Total Assets$1,510,734$1,689,099▲ $178,365
Liabilities
Deferred Revenue$36,275$36,275→ $0
Other Liabilities$3,610$721▼ $2,889
Total Liabilities$39,885$36,996▼ $2,889
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,470,849$1,652,103▲ $181,254
Total Net Assets Fund Balance$1,470,849$1,652,103▲ $181,254
Total Liabilities and Net Assets / Fund Balance$1,510,734$1,689,099▲ $178,365

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$618,407$270,138$888,545
Land$141,700-$141,700
Equipment$66,040$65,241$131,281
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kevin R MatthewsExecutive DiFT$76,536$76,536

Board Members and Trustees

NameTitle
Carey MathewPresident
Becky StepletonBoard Member
Greg AmstutzBoard Member
Jenny PrudenBoard 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
$399,203
Program Service Revenue
$32,606
Investment Income
$48,777
Other Revenue
$34,668
All Other Contributions
$60,000
Change in Net Assets
$181,254
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$217,879
Other Expenses$116,121
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$119,205--$119,205
Current Officers, Directors, Trustees, and Key Employees$57,402$19,134-$76,536
Depreciation Depletion$44,618$14,872-$59,490
Payroll Taxes$15,368$1,707-$17,075
Insurance$11,936$3,979-$15,915
Occupancy$10,975$3,657-$14,632
All Other Expenses$191$4,838-$5,029
Pension Plan Contributions$4,296$477-$4,773
Office Expenses$2,367--$2,367
Other Expenses$1,332$529-$1,332
Fees for Services Accounting-$1,250-$1,250
Advertising-$339-$339
Other Employee Benefits$290--$290
Travel-$34-$34
Total Functional Expenses$283,184$50,816$0$334,000
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$20,956
Gaming Gross Income$19,815
Gaming Direct Expenses$11,271
Fundraising Direct Expenses$6,248
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Food Sales & Ra$20,956$20,956$6,248$14,708
Total Events$20,956$20,956$6,248$14,708
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$421
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
2021-06-28
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
45

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/RelatedOrExemptFuncIncomeAmt27762
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt31750
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt41416
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt012341
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt17920
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt27762
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt31750
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt41416
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0315593
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt05000
IRS990/PYInvestmentIncomeAmt012248
IRS990/PYOtherExpensesAmt0110145
IRS990/PYOtherRevenueAmt051910
IRS990/PYProgramServiceRevenueAmt028654
IRS990/PYRevenuesLessExpensesAmt078443
IRS990/PYSalariesCompEmpBnftPaidAmt0214817
IRS990/PYTotalExpensesAmt0329962
IRS990/PYTotalRevenueAmt0408405
IRS990/ReconcilationRevenueExpnssAmt0181254
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt02215
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt032606
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0547137
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0595280
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0BINGO 261,941
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0399203
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0315593
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0298185
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt076274
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt043467
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01132722
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt02215
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt04116
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt010593
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt06946
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt014456
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt038326
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0107263
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt040771
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt065155
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt061445
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt066906
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt068435
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0302712
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.79720
IRS990ScheduleA/PublicSupportPY170Pct00.80570
IRS990ScheduleA/PublicSupportTotal170Amt01632286
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus3YearsAmt0247307
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus4YearsAmt0252257
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt0499564
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0399203
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0315593
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0298185
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0323581
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0295724
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01632286
IRS990ScheduleA/TotalSupportAmt02047461
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearAmt056978
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus1YearAmt014956
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus2YearsAmt02203
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt074137
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0618407
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0270138
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0888545
IRS990ScheduleD/EquipmentGrp/BookValueAmt066040
IRS990ScheduleD/EquipmentGrp/DepreciationAmt065241
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0131281
IRS990ScheduleD/LandGrp/BookValueAmt0141700
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0141700
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0421
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1300
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DAMAGE DEPOSITS
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0826147
IRS990ScheduleD/TotalLiabilityAmt0721
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt06248
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0FOOD SALES & RA
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt020956
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt020956
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt020956
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt020956
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt014708
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt06248
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt06248
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt09794
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt09794
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt011271
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt019815
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt019815
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt08544
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt01477
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt01477
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

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