Civic Intelligence

Community West Foundation

990 • Fiscal year 2014 • EIN 34-1456398

Jan 01, 2014 to Dec 31, 2014 • Filed on May 15, 2015

20545 Center Ridge Road ParkwestBldg No 448Rocky River, OH 44116

(216) 476-7060

Siviq Scores

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

Liabilities / Assets

25th percentile

0.12x

Higher debt load relative to assets than 25% of similar nonprofits.

2014 filings • 501(c)3 • $100M-$250M nonprofits • Source year 2014

Liabilities / Revenue

79th percentile

1.43x

Higher debt load relative to revenue than 79% of similar nonprofits.

2014 filings • 501(c)3 • $100M-$250M nonprofits • Source year 2014

Net Margin

89th percentile

43%

Higher net margin than 89% of similar nonprofits.

2014 filings • 501(c)3 • $100M-$250M nonprofits • Source year 2014

Top Officer Pay

31st percentile

$327,511

Higher top officer pay than 31% of similar nonprofits.

Top officer pay equals 3.7% of source-year revenue.

2014 filings • 501(c)3 • $100M-$250M nonprofits • Source year 2014

Asset Growth

30th percentile

1.4%

Faster asset growth than 30% of similar nonprofits.

2014 filings • 501(c)3 • $100M-$250M nonprofits • Annualized from 2013 to 2014

Revenue Growth

7th percentile

-24%

Faster revenue growth than 7% of similar nonprofits.

2014 filings • 501(c)3 • $100M-$250M nonprofits • Annualized from 2013 to 2014

Assets

Up

$105,054,180

Up $1,498,770 (+1.4%) from 2013

Net Assets

Up

$92,479,675

Up $2,495,539 (+2.8%) from 2013

Liabilities

Down

$12,574,505

Down $996,769 (-7.3%) from 2013

Revenue

Down

$8,813,010

Down $2,710,182 (-24%) from 2013

Expenses

Up

$5,064,367

Up $685,456 (+16%) from 2013

Net Income

Down

$3,748,643

Down $3,395,638 (-48%) from 2013

Historical Trend

Balance Sheet Trend

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

$200M$150M$100M$50M$0Assets 2010: $76,846,282Liabilities 2010: $12,220,943Net Assets 2010: $64,625,3392010Assets 2011: $80,694,147Liabilities 2011: $12,025,461Net Assets 2011: $68,668,6862011Assets 2012: $90,106,903Liabilities 2012: $14,211,022Net Assets 2012: $75,895,8812012Assets 2013: $103,555,410Liabilities 2013: $13,571,274Net Assets 2013: $89,984,1362013Assets 2014: $105,054,180Liabilities 2014: $12,574,505Net Assets 2014: $92,479,6752014Assets 2015: $100,830,612Liabilities 2015: $13,794,897Net Assets 2015: $87,035,7152015Assets 2016: $99,830,327Liabilities 2016: $17,028,922Net Assets 2016: $82,801,4052016Assets 2017: $120,481,739Liabilities 2017: $25,427,702Net Assets 2017: $95,054,0372017Assets 2018: $109,397,221Liabilities 2018: $24,097,808Net Assets 2018: $85,299,4132018Assets 2019: $132,110,091Liabilities 2019: $28,701,476Net Assets 2019: $103,408,6152019Assets 2020: $150,075,487Liabilities 2020: $30,485,421Net Assets 2020: $119,590,0662020Assets 2021: $167,698,411Liabilities 2021: $33,520,850Net Assets 2021: $134,177,5612021Assets 2022: $135,086,082Liabilities 2022: $29,475,963Net Assets 2022: $105,610,1192022Assets 2023: $156,706,579Liabilities 2023: $33,193,075Net Assets 2023: $123,513,5042023Assets 2024: $170,880,412Liabilities 2024: $35,932,516Net Assets 2024: $134,947,8962024

Highlighted filing

2014

Assets$105,054,180
Liabilities$12,574,505
Net Assets$92,479,675

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$20M$10M$0-$10MExpenses 2010: $3,453,4012010Expenses 2011: $4,971,2832011Expenses 2012: $3,909,6292012Revenue 2013: $11,523,192Expenses 2013: $4,378,911Net Income 2013: $7,144,2812013Revenue 2014: $8,813,010Expenses 2014: $5,064,367Net Income 2014: $3,748,6432014Revenue 2015: $6,117,361Expenses 2015: $5,849,010Net Income 2015: $268,3512015Revenue 2016: $6,163,433Expenses 2016: $10,106,980Net Income 2016: -$3,943,5472016Revenue 2017: $8,909,308Expenses 2017: $4,913,829Net Income 2017: $3,995,4792017Revenue 2018: $8,424,804Expenses 2018: $5,247,342Net Income 2018: $3,177,4622018Revenue 2019: $9,873,185Expenses 2019: $6,550,576Net Income 2019: $3,322,6092019Revenue 2020: $9,874,265Expenses 2020: $6,684,627Net Income 2020: $3,189,6382020Revenue 2021: $16,551,362Expenses 2021: $6,949,669Net Income 2021: $9,601,6932021Revenue 2022: $9,529,436Expenses 2022: $8,754,048Net Income 2022: $775,3882022Revenue 2023: $10,268,164Expenses 2023: $8,149,947Net Income 2023: $2,118,2172023Revenue 2024: $14,311,488Expenses 2024: $8,591,325Net Income 2024: $5,720,1632024

Highlighted filing

2014

Revenue$8,813,010
Expenses$5,064,367
Net Income$3,748,643
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
May 15, 2015
Return Version
2014v5.0
Gross Receipts
$53,809,973
Mission and Program Overview

Mission

The mission of the community west foundation is to advance the health and well being of our community.

To advance the health and well being of our community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$98,333,424$98,737,070▲ $403,646
Investments Other Securities$4,046,678$5,069,728▲ $1,023,050
Cash and Non-Interest-Bearing Accounts$729,092$446,137▼ $282,955
Accounts Receivable$31,854$403,891▲ $372,037
Pledges and Grants Receivable$75,000$50,000▼ $25,000
Land, Buildings, and Equipment, Net$15,668$23,128▲ $7,460
Prepaid Expenses and Deferred Charges$19,918$14,468▼ $5,450
Total Assets$103,555,410$105,054,180▲ $1,498,770
Other Assets Total$303,776$309,758▲ $5,982
Liabilities
Other Liabilities$13,221,559$12,209,202▼ $1,012,357
Accounts Payable and Accrued Expenses$244,715$245,248▲ $533
Grants Payable$105,000$120,055▲ $15,055
Total Liabilities$13,571,274$12,574,505▼ $996,769
Net Assets / Fund Balance
Unrestricted Net Assets$82,271,431$83,327,122▲ $1,055,691
Permanently Rstr Net Assets$5,003,062$6,000,257▲ $997,195
Temporarily Rstr Net Assets$2,709,643$3,152,296▲ $442,653
Total Net Assets Fund Balance$89,984,136$92,479,675▲ $2,495,539
Total Liabilities and Net Assets / Fund Balance$103,555,410$105,054,180▲ $1,498,770

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$22,613$85,645$108,258
Other Land Buildings$515$32,913$33,428
Leasehold Improvements$0$4,024$4,024

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$5,290,565$596,737▲ $68,862-$5,930,501
2013$4,931,843$158,520▲ $240,051-$5,290,565
2012$4,798,174$57,965▲ $158,736-$4,931,843
2011$4,778,213$148,536▼ $3,787-$4,798,174
2010$5,845,552$50,664▲ $183,265$1,157,044$4,778,213
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
David T DombrowiakPresident and CEOFT$260,525$66,986$327,511
Daniel J RothChief Financial OfficerFT$101,835$15,941$117,776

Board Members and Trustees

NameTitle
Martin J UhleAdvancement Comm. Chair/executive Comm.
William J ReidyAudit Comm. Chair/executive Committee
Henry T JacquesBoard V. Chair/grants Chair/exec Comm.
Theodore J Castele MdChair Emeritus
William W BakerChair of the Board
Christopher Bh HarringtonFinance Chair/executive Committee
John W Kemper SrInvestment Comm. Chair/executive Comm.
Rev William Murphy SjNominating Comm. Chair/executive Comm.
Daniel P FilippiAdvancement Committee
Fred M DegrandisAdvancement Committee
Jeffrey C MoritzAdvancement Committee
Joyesh Raj MdAdvancement Committee
Michael G RomanelloAdvancement Committee
Pamela E BobstAdvancement Committee
Patrick J MulloyAdvancement Committee
Robert Warren JrAdvancement Committee
Steven M RiniAdvancement Committee
Steven a Lamb MdFinance Committee
David Buegler RevGrants Committee
James Magisano MdGrants Committee
Robert J YaromaInvestment Committee
William R OateyInvestment Committee
David J HesslerSec./treasurer/grants/invest. Comm.
Revenue and Support

Revenue Composition

Contributions and Grants
$2,655,170
Program Service Revenue
$0
Investment Income
$6,025,001
Other Revenue
$132,839
All Other Contributions
$2,600,015
Change in Net Assets
$3,748,643

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded13$456,093Fair Market Value
Total Noncash Contributions13$456,093-

Audited Revenue Reconciliation

Revenue per Audited Statements
$8,691,658
Revenue Not Reported on Financial Statements
$121,351
Revenue Not Reported on Form 990
$-1,253,103
Total Revenue per Audited Statements
$7,438,555
Total Revenue per Form 990
$8,813,009
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$3,527,600
Salaries, Compensation, and Employee Benefits$928,707
Total Fundraising Expense$710,368
Other Expenses$608,060
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$3,453,203--$3,453,203
Other Salaries and Wages$120,360$109,819$253,241$483,420
Current Officers, Directors, Trustees, and Key Employees$81,878$128,988$234,421$445,287
Advertising$48,791$48,791$97,586$195,168
Fees for Service Investment Mgmnt Fees-$121,351-$121,351
Grants to Domestic Individuals$74,397--$74,397
Fees for Services Other$7,544$20,328$27,872$55,744
Occupancy$7,732$9,665$21,262$38,659
Fees for Services Accounting$4,141$11,159$15,300$30,600
Travel$9,874$9,874$9,875$29,623
Office Expenses-$26,102-$26,102
Other Expenses$5,567$5,567$5,567$16,701
Depreciation Depletion-$10,894-$10,894
Insurance-$4,601-$4,601
Fees for Services Legal$315$848$1,163$2,326
Total Functional Expenses$3,820,644$533,355$710,368$5,064,367

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$5,064,367
Expenses per Audited Statements$4,943,016
Total Expenses per Audited Statements$4,943,016
Expenses Not Reported on Financial Statements$121,351
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Care Alliance Health CenterCleveland, OH501(c)(3)DONOR ADVISED GRANTS, GRANT #14.13 - RIVERVIEW TOWER CLINIC EXPANSION PROJECT, PRESIDENTIAL GRANTS$251,000
Greater Cleveland Food BankCleveland, OH501(c)(3)GRANT #14.06 - STRATEGIC FOOD PLAN PROJECT, DONOR ADVISED GRANTS$135,500
North Coast HealthLakewood, OH501(c)(3)GRANT #14.12 - MEDICAL CARE SERVICES PROGRAM, DONOR ADVISED GRANTS$101,250
May Dugan CenterCleveland, OH501(c)(3)GRANT #14.18 - COUNSELING & COMMUNITY SERVICES, GRANT #14.55 - GENERAL OPERATING SUPPORT$100,000
Fairview HospitalCleveland, OH501(c)(3)Regional Heart Program Grants for Fairview Hospital, Donor Advised Grants$92,621
Malachi HouseCleveland, OH501(c)(3)GRANT #14.50 - COMMUNITY WEST FOUNDATION BEDROOM, DONOR ADVISED GRANTS, PRESIDENTIAL GRANTS$87,000
Cleveland Clinic FoundationCleveland, OH501(c)(3)Donor Advised Grants$77,500
The Salvation ArmyCleveland, OH501(c)(3)GRANT #14.44 - WEST PARK EMERGENCY FOOD PROGRAM, DONOR ADVISED GRANTS$70,500
Lakewood Community Services CenterLakewood, OH501(c)(3)GRANT #14.34 - CASE MANAGEMENT FOR AT-RISK CLIENTS, PRESIDENTIAL GRANTS, DONOR ADVISED GRANTS$66,250
Second Harvest Food Bank of North Central OhioLorain, OH501(c)(3)GRANT #14.26 - HUNGER RELIEF NETWORK PROGRAM$60,000
Neighborhood AllianceLorain, OH501(c)(3)GRANT #14.07 - SENIOR ENRICHMENT SERVICES, PRESIDENTIAL GRANTS, DONOR ADVISED GRANTS$58,000
Youth ChallengeWestlake, OH501(c)(3)GRANT #14.36 - WEST SIDE WELLNESS PROGRAM, DONOR ADVISED GRANTS$58,000
The Metanoia Project IncCleveland, OH501(c)(3)GRANT #14.32 - PROGRAM EXPANSION OPERATING SUPPORT, PRESIDENTIAL GRANTS, DONOR ADVISED GRANTS$54,150
Generation FoundationCleveland, OH501(c)(3)Donor Advised Grants, Presidential Grants$50,000
Building Hope in the CityCleveland, OH501(c)(3)GRANT #14.25 - WELLNESS & HEALTH FOR REFUGEE COMM., PRESIDENTIAL GRANTS, DONOR ADVISED GRANTS$49,500
Case Western Reserve UniversityCleveland, OH501(c)(3)Donor Advised Grants, Florence Gray Scholarships$49,000
West Side Catholic CenterCleveland, OH501(c)(3)GRANT #14.46 - BASIC NEEDS PROGRAMS, DONOR ADVISED GRANTS$48,500
Providence HouseCleveland, OH501(c)(3)GRANT #14.33 - CRISIS NURSERY & FAMILY PRESERVATION, DONOR ADVISED GRANTS$46,000
Catholic Charities CorporationCleveland, OH501(c)(3)GRANT #14.54 - CATHOLIC CHARITIES MIGRATION SERVICES - REFUGEE COLLABORATIVE, GRANT #14.22 - HISPANIC SENIOR CENTER MEALS & TRANSPORTATION, DONOR ADVISED GRANTS, PRESIDENTIAL GRANTS$45,000
University SchoolHunting Valley, OH501(c)(3)Donor Advised Grants$45,000
Lutheran Metropolitan MinistryCleveland, OH501(c)(3)GRANT #14.01 - INITIATIVES PROJECT, PRESIDENTIAL GRANTS$43,500
Northeast Ohio Coalition for the HomelessCleveland, OH501(c)(3)GRANT #14.05 - HOMELESS OUTREACH & EXPANSION PROJECT, PRESIDENTIAL GRANTS, DONOR ADVISED GRANTS$43,500
Community Service AllianceCleveland, OH501(c)(3)GRANT #14.42 - SUPPORTIVE HOUSING & JOB ASSISTANCE$42,500
ST PAUL'S COMMUNITY UCCCleveland, OH501(c)(3)GRANT #14.08 - PARISH NURSE PROGRAMS, PRESIDENTIAL GRANTS, DONOR ADVISED GRANTS$42,500
St Colman ChurchCleveland, OH501(c)(3)14.45 ST. COLMAN'S OUTREACH/ID CRISIS COLLABORATIVE, PRESIDENTIAL GRANTS$41,645
Linking Employment Abilities & Potential (leap)Cleveland, OH501(c)(3)GRANT #14.37 - PEER SUPPORT PROGRAM$40,000
Centers for Families and ChildrenCleveland, OH501(c)(3)14.43 - Wsem Food Centers, Donor Advised Grants, Presidential Grants$37,160
Ed Keating Center IncLakewood, OH501(c)(3)GRANT #14.51 - SOBER LIVING RESIDENTIAL PROGRAM, DONOR ADVISED GRANTS, PRESIDENTIAL GRANTS$36,393
Cornucopia IncLakewood, OH501(c)(3)GRANT #14.49 - VOCATIONAL TRAINING PROGRAM, DONOR ADVISED GRANTS$35,250
Americares FoundationStamford, CT501(c)(3)Donor Advised Grants$35,000
Cleveland Mediation CenterCleveland, OH501(c)(3)GRANT #14.04 - CONFLICT RESOLUTION PROGRAM$35,000
Malachi CenterCleveland, OH501(c)(3)GRANT #14.31 - HOMELESS SHOWER PROGRAM, DONOR ADVISED GRANTS$35,000
Welcome House IncWestlake, OH501(c)(3)GRANT #14.24 - NURSING CARE PROGRAM$35,000
Hunger Network of Greater ClevelandCleveland, OH501(c)(3)GRANT #14.27 - HOLIDAY MEALS PROGRAM, PRESIDENTIAL GRANTS$34,000
Beck Center for the ArtsLakewood, OH501(c)(3)GRANT #14.10 - CREATIVE ARTS THERAPIES, DONOR ADVISED GRANTS, PRESIDENTIAL GRANTS$31,750
Mental Health Advocacy CoalitionCleveland, OH501(c)(3)GRANT #14.53 - GENERAL OPERATING SUPPORT, PRESIDENTIAL GRANTS$31,000
Domestic Violence & Child Advocacy CenterCleveland, OH501(c)(3)GRANT #14.19 - EMERGENCY DOMESTIC VIOLENCE PROGRAM, DONOR ADVISED GRANTS$30,500
Inner Health MinistriesCleveland, OH501(c)(3)GRANT #14.39 - BUILDING BEHAVIORS AUTISM CLINIC$30,000
Japan SocietyNew York, NY501(c)(3)Donor Advised Grants$30,000
Nami Greater ClevelandCleveland, OH501(c)(3)GRANT #14.14 - MENTAL ILLNESS SUPPORT & EDUCATION PROGRAM, DONOR ADVISED GRANTS, PRESIDENTIAL GRANTS$30,000
Nueva Luz Urban Resource CenterCleveland, OH501(c)(3)GRANT #14.17 - HIV/AIDS PROGRAM$30,000
JOSEPH'S HOMECleveland, OH501(c)(3)GRANT #14.30 - OPERATING & HUD MATCHING SUPPORT, DONOR ADVISED GRANTS$28,500
Family Promise of Greater ClevelandCleveland, OH501(c)(3)GRANT #14.41 - STABILIZING HOMELESS FAMILIES$28,000
Front StepsCleveland, OH501(c)(3)GRANT #14.02 - LIFE-LONG SOLUTIONS PROGRAM$25,000
Merrick HouseCleveland, OH501(c)(3)GRANT #14.38 - MOMS FIRST PROGRAM$25,000
The City MissionCleveland, OH501(c)(3)GRANT #14.03 - LAURA'S HOME WOMEN'S CRISIS CENTER$25,000
Rocky River United Methodist ChurchRocky River, OH501(c)(3)Donor Advised Grants, Presidential Grants$24,150
The Musical Arts Association Cleveland OrchestraCleveland, OH501(c)(3)Donor Advised Grants$22,250
Cleveland Institute of MusicCleveland, OH501(c)(3)Donor Advised Grants$20,000
Cleveland Sight CenterCleveland, OH501(c)(3)GRANT #14.09 - SOCIAL WORK SERVICES PROGRAM$20,000
College Now Greater ClevelandCleveland, OH501(c)(3)Donor Advised Grants$20,000
Gordon Square Arts DistrictCleveland, OH501(c)(3)Donor Advised Grants$20,000
HopewellChagrin Falls, OH501(c)(3)Donor Advised Grants$20,000
The Free Clinic of Greater ClevelandCleveland, OH501(c)(3)Donor Advised Grants$20,000
The Village ProjectBay Village, OH501(c)(3)GRANT #14.28 - NUTRITIOUS MEALS PROGRAM$20,000
The Refugee ResponseCleveland, OH501(c)(3)GRANT #14.11 - REAP PROGRAM$18,000
Lakewood Hospital FoundationLakewood, OH501(c)(3)Donor Advised Grants$15,500
Lake Ridge AcademyNorth Ridgeville, OH501(c)(3)Donor Advised Grants$15,463
Cleveland Social Venture PartnersCleveland, OH501(c)(3)Donor Advised Grants$15,000
Living Miracles Peer Empowerment CenterLakewood, OH501(c)(3)GRANT #14.15 - COMMUNITY VOLUNTEER PROGRAM$15,000
Prince of Peace Lutheran ChurchWestlake, OH501(c)(3)Donor Advised Grants$15,000
West Side Community HouseCleveland, OH501(c)(3)GRANT #14.52 - HEALTHY BODIES & HEALTHY MINDS PROGRAM$15,000
Denison Avenue United Church of ChristCleveland, OH501(c)(3)14.47 - Community Outreach, Donor Advised Grants$13,000
Avonavon Lake Community Resource Services IncAvon Lake, OH501(c)(3)GRANT #14.20 - GRANT FOR GENERAL OPERATING FUNDS$10,000
Boys & Girls Club of Lorain CountyOberlin, OH501(c)(3)GRANT #14.21 - GRANT FOR FOOD PROGRAM$10,000
Catholic Community FoundationCleveland, OH501(c)(3)Donor Advised Grants$10,000
Lakewood United Methodist ChurchLakewood, OH501(c)(3)Donor Advised Grants$10,000
Messiah Lutheran ChurchFairview Park, OH501(c)(3)Donor Advised Grants$10,000
North Ridgeville Community CareNorth Ridgeville, OH501(c)(3)14.48 - Client Services$10,000
Flight Experience for Youth IncWarren, VT501(c)(3)Donor Advised Grants$9,000
Meals on WheelsWestlake, OH501(c)(3)GRANT #14.29 - ROCKY RIVER MEALS ON WHEELS PROGRAM, PRESIDENTIAL GRANTS$8,500
Green Road SynagogueBeachwood, OH501(c)(3)Donor Advised Grants$8,093
Aopa Safety FoundationFrederick, MD501(c)(3)Donor Advised Grants$8,000
St Ignatius High SchoolCleveland, OH501(c)(3)Donor Advised Grants$7,700
Suicide Prevention Education AllianceCleveland, OH501(c)(3)GRANT #14.16 - TEEN DEPRESSION PROGRAM$7,500
Christ United Methodist ChurchCleveland, OH501(c)(3)Donor Advised Grants$7,000
Ursuline CollegePepper Pike, OH501(c)(3)Florence Gray Scholarships$6,361
Wittenberg UniversitySpringfield, OH501(c)(3)Donor Advised Grants$6,000
Lorain County Office on AgingElyria, OH501(c)(3)GRANT #14.35 - SENIOR TRANSPORTATION PROGRAM$5,500

International Summary

Offices
0
Employees
0
Spending
$4,293,641

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
Central America and the CaribbeanInvestments-00$4,293,641
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$392,626
Gaming Direct Expenses$201,798
Fundraising Direct Expenses$79,064
Fundraising Gross Income$21,075
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Straight From the Heart$76,230$21,075$30,960$-9,885
Total Events$76,230$21,075$79,064$-57,989
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Assets Held for Others$11,619,254
Gift Annuity Agreement$402,826
Annuity Payable$187,122
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
No
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, Part VI, Section B, Line 11

Community west foundation receives a copy of form 990 to review before the return is filed. Form 990 is reviewed by the finance committee, who acts in authority of the board members. Form 990 is reviewed for completeness and accuracy.

Form 990, Part VI, Section B, Line 12C

Community west foundation monitors and enforces compliance with the conflict of interest policy by requiring all board members to disclose any conflicts of interest. If a board member is presented with a conflict of interest that board member must disclose the conflict and refrain from voting.

Form 990, Part VI, Section B, Line 15A

The process of determining compensation of the organization's ceo, executive director or top management is determined through survey/study and approval by the compensation committee.

Form 990, Part VI, Section C, Line 19

Community west foundation makes its governing documents, conflict of interest policy and financial statements available upon request.

FORM 990, PART VII:

All trustees and officers are members of the advancement committee.

Filing and Contact Details

Filer

Filer Name
Community West Foundation
EIN
34-1456398
Phone
2164767060
Address
20545 CENTER RIDGE ROAD PARKWEST, BLDG NO 448, ROCKY RIVER, OH 44116

Signing Officer

Name
David T Dombrowiak
Title
President / CEO
Phone
2164767060
Signed
2015-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David T Dombrowiak
Formed
1997
Legal Domicile
Oh
Voting Board Members
24
Independent Board Members
23
Employees
1
Volunteers
187

Preparer

Firm
Bdo USA Llp
Address
32125 SOLON ROAD, SOLON, OH 44139-2284
Preparer
Teresa Schaffer
Phone
4402488787
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Change in value of split interest agreement 252,791.

FORM 990, PART XII, LINE 2C:

The audit committee of community west foundation is responsible for the oversight of the audit of the financial statements and selection of the independent auditor. This process has not changed from the prior year.

Financial Statement Notes

PART V, LINE 4:

The endowment funds are intended to be used to aid in providing health care services and educational scholarships for the people of the western greater cleveland area.

PART X, LINE 2:

The foundation is a qualifying organization under section 501(c)(3) of the internal revenue code (irc) and is exempt from federal income taxes on income, other than unrelated business income, under irc section 501(a). The foundation follows gaap for recognition of income taxes. The foundation's income tax filings are subject to audit by various taxing authorities. The earliest year that the foundation is subject to examination is the year ended december 31, 2011. In evaluating the foundation's activities, management believes its position of tax-exempt status is appropriate based on current facts and circumstances. Management has assessed that there are no activities unrelated to the purpose of the foundation and therefore, there is no tax to be recognized. As of december 31, 2014 and 2013, the foundation had no uncertain tax positions that qualify for either recognition or disclosure in the accompanying financial statements. It is the foundation's policy to include any penalties and interest related to income taxes in management and general expense, however, the foundation currently has no penalties or interest related to income taxes.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Change in value of split interest agreement 252,791.

FORM 990, SCHEDULE D, PART V LINE 1E:

Endowment funds: other expenditures for facilities and programs: community west foundation holds events, the proceeds of which are for the benefit of fairview or luthern hospital programming. As a result, these amounts are recorded as a liability called assets held for others as opposed to temporarily restricted contributions. Amounts raised from these events and added to the assets held for others is $909,131.

Raw XML AppendixShowing 400 of 1,451 raw XML fields

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/PYOtherExpensesAmt0608091
IRS990/PYOtherRevenueAmt0142554
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt07144281
IRS990/PYSalariesCompEmpBnftPaidAmt0795829
IRS990/PYTotalExpensesAmt04378911

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$171$35.9$135$14.3$8.59$5.72
2023Detailed filing. Detailed filing data is available for this year.$157$33.2$124$10.3$8.15$2.12
2022Detailed filing. Detailed filing data is available for this year.$135$29.5$106$9.53$8.75$0.78
2021Detailed filing. Detailed filing data is available for this year.$168$33.5$134$16.6$6.95$9.60
2020Detailed filing. Detailed filing data is available for this year.$150$30.5$120$9.87$6.68$3.19
2019Detailed filing. Detailed filing data is available for this year.$132$28.7$103$9.87$6.55$3.32
2018Detailed filing. Detailed filing data is available for this year.$109$24.1$85.3$8.42$5.25$3.18
2017Detailed filing. Detailed filing data is available for this year.$120$25.4$95.1$8.91$4.91$4.00
2016Detailed filing. Detailed filing data is available for this year.$99.8$17.0$82.8$6.16$10.1$3.94
2015Detailed filing. Detailed filing data is available for this year.$101$13.8$87.0$6.12$5.85$0.27
2014Detailed filing. Detailed filing data is available for this year.$105$12.6$92.5$8.81$5.06$3.75
2013Detailed filing. Detailed filing data is available for this year.$104$13.6$90.0$11.5$4.38$7.14
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$90.1$14.2$75.9$3.91
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$80.7$12.0$68.7$4.97
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$76.8$12.2$64.6$3.45