Civic Intelligence

Help Foundation Inc.

990 • Fiscal year 2017 • EIN 34-1617051

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

26900 Euclid AvenueEuclid, OH 44132

(216) 432-4810

Siviq Scores

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

Liabilities / Assets

37th percentile

0.11x

Higher debt load relative to assets than 37% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Liabilities / Revenue

41st percentile

0.16x

Higher debt load relative to revenue than 41% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Net Margin

43rd percentile

1.3%

Higher net margin than 43% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Top Officer Pay

50th percentile

$171,721

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 2.0% of source-year revenue.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Asset Growth

57th percentile

6.6%

Faster asset growth than 57% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Revenue Growth

61st percentile

8.7%

Faster revenue growth than 61% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Assets

Up

$13,080,879

Up $807,744 (+6.6%) from 2016

Net Assets

Up

$11,685,972

Up $773,398 (+7.1%) from 2016

Liabilities

Up

$1,394,907

Up $34,346 (+2.5%) from 2016

Revenue

Up

$8,550,217

Up $686,509 (+8.7%) from 2016

Expenses

Up

$8,439,397

Up $852,070 (+11%) from 2016

Net Income

Down

$110,820

Down $165,561 (-60%) from 2016

Historical Trend

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2011: $8,425,121Liabilities 2011: $657,283Net Assets 2011: $7,767,8382011Assets 2012: $9,182,583Liabilities 2012: $670,715Net Assets 2012: $8,511,8682012Assets 2013: $10,635,898Liabilities 2013: $725,763Net Assets 2013: $9,910,1352013Assets 2014: $11,334,346Liabilities 2014: $822,423Net Assets 2014: $10,511,9232014Assets 2015: $11,765,589Liabilities 2015: $1,404,880Net Assets 2015: $10,360,7092015Assets 2016: $12,273,135Liabilities 2016: $1,360,561Net Assets 2016: $10,912,5742016Assets 2017: $13,080,879Liabilities 2017: $1,394,907Net Assets 2017: $11,685,9722017Assets 2018: $14,136,914Liabilities 2018: $1,456,858Net Assets 2018: $12,680,0562018Assets 2019: $14,119,994Liabilities 2019: $1,346,061Net Assets 2019: $12,773,9332019Assets 2022: $18,231,365Liabilities 2022: $1,895,063Net Assets 2022: $16,336,3022022Assets 2024: $24,134,025Liabilities 2024: $2,028,906Net Assets 2024: $22,105,1192024

Highlighted filing

2017

Assets$13,080,879
Liabilities$1,394,907
Net Assets$11,685,972

Operations Trend

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

$20M$15M$10M$5.0M$0Expenses 2011: $6,646,0552011Expenses 2012: $7,107,3132012Revenue 2013: $8,328,995Expenses 2013: $7,389,656Net Income 2013: $939,3392013Revenue 2014: $8,297,170Expenses 2014: $7,386,567Net Income 2014: $910,6032014Revenue 2015: $7,997,823Expenses 2015: $7,313,669Net Income 2015: $684,1542015Revenue 2016: $7,863,708Expenses 2016: $7,587,327Net Income 2016: $276,3812016Revenue 2017: $8,550,217Expenses 2017: $8,439,397Net Income 2017: $110,8202017Revenue 2018: $10,484,849Expenses 2018: $8,916,106Net Income 2018: $1,568,7432018Revenue 2019: $9,449,674Expenses 2019: $9,379,042Net Income 2019: $70,6322019Revenue 2022: $10,541,919Expenses 2022: $10,062,695Net Income 2022: $479,2242022Revenue 2024: $15,775,059Expenses 2024: $12,857,662Net Income 2024: $2,917,3972024

Highlighted filing

2017

Revenue$8,550,217
Expenses$8,439,397
Net Income$110,820
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Jun 11, 2018
Return Version
2017v2.3
Gross Receipts
$9,119,286
Mission and Program Overview

Mission

To ensure individuals with learning and developmental disabilities have the homes, environments, and opportunities to be valued members of our community. We serve this mission by providing housing and supportive services to individuals throughout our service area so that they can build their life-skills and confidence to live life to their fullest potential.

To ensure children and adults with learning and developmental disabilities have the homes, environments, and opportunities to be valued members of our community. We serve this mission by providing housing and supportive services to adults and children throughout our service area so that they can build their life-skills and confidence to live life to their fullest potential.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$6,490,893$7,127,855▲ $636,962
Land, Buildings, and Equipment, Net$3,168,462$3,015,420▼ $153,042
Cash and Non-Interest-Bearing Accounts$694,334$1,345,110▲ $650,776
Accounts Receivable$930,952$696,855▼ $234,097
Savings and Temporary Cash Investments$220,106$463,631▲ $243,525
Prepaid Expenses and Deferred Charges$101,065$77,459▼ $23,606
Total Assets$12,273,135$13,080,879▲ $807,744
Other Assets Total$667,323$354,549▼ $312,774
Liabilities
Mortgage Notes Payable Secured by Investment Property$956,368$921,525▼ $34,843
Accounts Payable and Accrued Expenses$223,766$319,422▲ $95,656
Deferred Revenue$102,797$87,420▼ $15,377
Grants Payable$77,630$66,540▼ $11,090
Total Liabilities$1,360,561$1,394,907▲ $34,346
Net Assets / Fund Balance
Unrestricted Net Assets$10,912,574$11,685,972▲ $773,398
Total Net Assets Fund Balance$10,912,574$11,685,972▲ $773,398
Total Liabilities and Net Assets / Fund Balance$12,273,135$13,080,879▲ $807,744

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,273,060$941,536$3,214,596
Other Land Buildings$116,889$637,604$754,493
Equipment$246,714$392,912$639,626
Land$302,213-$302,213
Leasehold Improvements$76,544$78,830$155,374

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$6,490,893-▲ $674,509-$7,127,855
2016$6,101,407-▲ $424,172-$6,490,893
2015$6,303,146-▼ $159,592-$6,101,407
2014$6,134,870-▲ $395,284-$6,303,146
2013$5,115,835-▲ $472,300-$6,134,870
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Tamara HonkalaPresident/ceFT$156,424$15,297$171,721
Tamara HonkalaPresident/CEO-$156,424$15,297$171,721
Liz LinderDirector ofFT$89,140$16,180$105,320

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$121,247
Program Service Revenue
$7,931,205
Investment Income
$251,840
Other Revenue
$245,925
All Other Contributions
$110,157
Change in Net Assets
$110,820

Audited Revenue Reconciliation

Revenue per Audited Statements
$8,512,670
Revenue Not Reported on Financial Statements
$37,547
Revenue Not Reported on Form 990
$662,578
Total Revenue per Audited Statements
$9,175,248
Total Revenue per Form 990
$8,550,217
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$6,094,267
Other Expenses$1,999,643
Grants and Similar Amounts Paid$345,487
Total Fundraising Expense$187,223
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$4,020,082$624,704$137,972$4,782,758
Payroll Taxes$508,174$110,010$17,441$635,625
Occupancy$420,911$33,001-$453,912
Other Employee Benefits$344,036$43,000$11,807$398,843
Grants to Domestic Orgs$345,487--$345,487
Travel$262,823$18,721$1,471$283,015
Current Officers, Directors, Trustees, and Key Employees-$277,041-$277,041
Fees for Services Other$50,119$198,039$2,211$250,369
Depreciation Depletion$148,603$76,353-$224,956
Office Expenses$85,162$80,786$5,921$171,869
Information Technology$87,741$20,381$511$108,633
Insurance$51,624$22,496-$74,120
Fees for Service Investment Mgmnt Fees-$37,547-$37,547
Interest-$30,805-$30,805
Other Expenses$30,627$30,000$264$30,000
Advertising$1,130$14,140$9,257$24,527
All Other Expenses$5,826$17,190$368$23,384
Total Functional Expenses$6,616,928$1,635,246$187,223$8,439,397

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$8,439,397
Expenses per Audited Statements$8,401,850
Total Expenses per Audited Statements$8,401,850
Expenses Not Reported on Financial Statements$37,547
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Help IncCleveland, OH501c3Donation$345,487
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$35,843
Fundraising Direct Expenses$19,645
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Outing$20,375$20,375$10,712$9,663
Casino Night$11,433$11,433$7,426$4,007
Total Events$31,808$31,808$18,138$13,670
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
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
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

A copy of the form 990 is provided to the finance committee of the board of trustees prior to filing. The committee then reviews the form for accuracy and completeness and communicates any required changes to management. Once the return has the approval of the finance committee, it is filed.

Form 990, Page 6, Part VI, Line 12C

All board members must sign an updated conflict of interest document at the initial board meeting of each year.

Form 990, Page 6, Part VI, Line 15A

The agency uses a market-based system in determining compensation for its employees. In 2007, the organization researched various outside sources of information and obtained the services of two different independent consultants in order to determine the appropriate wage scales for all staff positions, including executive management. The thrust of the research was in the non-profit, social services industry in general, and in the idd industry in particular. The entire process also included a review and update of all job descriptions and took nearly eight months to complete. The end result was set wage ranges for all agency positions that are comparable to help's specific industry segment and supported by market-based analysis. Final proposed wage ranges and any resultant changes made to the compensation of staff were discussed with the finance committee of the board of trustees in detail, and subsequently approved by the full board. The agency continues to participate in two or three industry specific salary, wage, and benefits surveys each year to ensure it maintains compliance with its adoption of determining compensation on a market-based system.

Form 990, Page 6, Part VI, Line 15B

The agency uses a market-based system in determining compensation for its employees. In 2007, the organization researched various outside sources of information and obtained the services of two different independent consultants in order to determine the appropriate wage scales for all staff positions, including executive management. The thrust of the research was in the non-profit, social services industry in general, and in the idd industry in particular. The entire process also included a review and update of all job descriptions and took nearly eight months to complete. The end result was set wage ranges for all agency positions that are comparable to help's specific industry segment and supported by market-based analysis. Final proposed wage ranges and any resultant changes made to the compensation of staff were discussed with the finance committee of the board of trustees in detail, and subsequently approved by the full board. The agency continues to participate in two or three industry specific salary, wage, and benefits surveys each year to ensure it maintains compliance with its adoption of determining compensation on a market-based system.

Form 990, Page 6, Part VI, Line 19

Governing documents and conflict of interest statements are available for review from our administrative offfices.

Filing and Contact Details

Filer

Filer Name
Help Foundation Inc
EIN
34-1617051
Phone
2164324810
Address
26900 EUCLID AVENUE, EUCLID, OH 44132

Signing Officer

Name
Tamara Honkala
Title
President/CEO
Phone
2164324810
Signed
2018-06-11

Organization Details

Principal Officer
Tamara Honkala
Formed
1989
Legal Domicile
Oh
Voting Board Members
17
Independent Board Members
17
Employees
556
Volunteers
20

Preparer

Firm
Mcmanus Dosen & Co
Address
7251 ENGLE RD STE 406, MIDDLEBURG HEIGHTS, OH 44130-3400
Preparer
Michael D Mcmanus CPA
Phone
4402433400
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To ensure children and adults with learning and developmental disabilities have the homes, environments, and opportunities to be valued members of our community. We serve this mission by providing housing and supportive services to adults and children throughout our service area so that they can build their life-skills and confidence to live life to their fullest potential.

Form 990, Page 2, Part III, Line 4A

Best life they are able. In addition to our residential services help operates a very successful adult day support program offering daytime social and recreation activities for adults focusing on community involvement and cultural experiences. During the summer the help summer program serves more than 300 children with medical and developmental disabilities in a school-like setting to prevent loss of education and developmental progress. Since 1965 the help foundation has been working to improve the lives of individuals with disabilities, assist their families, and advocate on their behalf. We are proud to have served thousands of people during these years and to continue this fine tradition for decades to come.

Financial Statement Notes

Schedule D, Page 3, Part X

The internal revenue service issued a determination letter on august 13, 1989 and on june 5, 1995, exempting the foundation from federal income taxes under section 501(c)(3) of the internal revenue code. These determination letters were issued based on information supplied by the foundation under the assumption that the operations of the foundation will be as stated in its application for exemption. Accounting principles generally accepted in the united state of america require organization management to evaluate tax positions taken by the organization and recognize a tax liability if the organization has taken an uncertain position that more likely than not would not be sustained upon examination by the internal revenue service. Management has determined that the organization does not have any uncertain tax positions and the associated unrecognized benefits that materially impact the financial statements or related disclosures. The organization is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The organization believes it is no longer subject to income tax examinations for years prior to 2014.

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IRS990/Desc0THE HELP FOUNDATION PROVIDES AN ARRAY OF HOUSING AND SUPPORTIVE SERVICES TO ADULTS AND CHILDREN WITH DEVELOPMENTAL DISABILITIES THROUGHOUT CUYAHOGA, LAKE, AND SUMMIT COUNTIES IN NORTHEAST OHIO. HELP SIX CHIMNEYS APARTMENTS PROVIDES SUPPORTIVE URBAN HOUSING TO ASSIST IN DEVELOPING THE INDEPENDENT LIVING SKILLS AND CONFIDENCE OF ADULTS WITH DEVELOPMENTAL DISABILITIES. HELP HOUSING FOR THE DISABLED PROVIDES 24 GARDEN STYLE APARTMENTS AT THREE SITES IN CLEVELAND WHICH ADDRESS THE NEEDS OF INDIVIDUALS WHO HAVE SURPASSED THE GOALS OF SEMI-INDEPENDENT LIVING, BUT REQUIRE ADDITIONAL TRAINING BEFORE PROGRESSING TO FULLY INDEPENDENT STATUS. WITH GROUP HOMES AND APARTMENT CLUSTERS ACROSS OUR SERVICE AREA ADULTS WHO HAVE DEVELOPMENTAL DISABILITIES ARE SUPPORTED AND SERVED TO HELP THEM LIVE THE BEST LIFE THEY ARE ABLE. IN ADDITION TO OUR RESIDENTIAL SERVICES HELP OPERATES A VERY SUCCESSFUL ADULT DAY SUPPORT PROGRAM OFFERING DAYTIME SOCIAL AND RECREATION ACTIVITIES FOR ADULTS FOCUSING ON COMMUNITY INVOLVEMENT AND CULTURAL EXPERIENCES. DURING THE SUMMER THE HELP SUMMER PROGRAM SERVES MORE THAN 300 CHILDREN WITH MEDICAL AND DEVELOPMENTAL DISABILITIES IN A SCHOOL-LIKE SETTING TO PREVENT LOSS OF EDUCATION AND DEVELOPMENTAL PROGRESS. SINCE 1965 THE HELP FOUNDATION HAS BEEN WORKING TO IMPROVE THE LIVES OF INDIVIDUALS WITH DISABILITIES, ASSIST THEIR FAMILIES, AND ADVOCATE ON THEIR BEHALF. WE ARE PROUD TO HAVE SERVED THOUSANDS OF PEOPLE DURING THESE YEARS AND TO CONTINUE THIS FINE TRADITION FOR DECADES TO COME.
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER MISCELLANEOUS 159,640 MANAGEMENT FEE 194,340
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
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