Civic Intelligence

West Ohio Community Action Partnership

990 • Fiscal year 2015 • EIN 34-1717109

Jan 01, 2015 to Dec 31, 2015 • Filed on Aug 03, 2016

540 S Central StLima, OH 45804

(419) 227-2586

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.32x

Higher debt load relative to assets than 62% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Liabilities / Revenue

34th percentile

0.10x

Higher debt load relative to revenue than 34% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Net Margin

29th percentile

-2.5%

Higher net margin than 29% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Top Officer Pay

36th percentile

$92,710

Higher top officer pay than 36% of similar nonprofits.

Top officer pay equals 1.2% of source-year revenue.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2015

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2015

Assets

$2,279,339

No earlier filing loaded for comparison.

Net Assets

$1,549,724

No earlier filing loaded for comparison.

Liabilities

$729,615

No earlier filing loaded for comparison.

Revenue

$7,600,201

No earlier filing loaded for comparison.

Expenses

$7,786,779

No earlier filing loaded for comparison.

Net Income

-$186,578

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2015: $2,279,339Liabilities 2015: $729,615Net Assets 2015: $1,549,7242015Assets 2016: $2,387,071Liabilities 2016: $765,617Net Assets 2016: $1,621,4542016Assets 2017: $2,271,268Liabilities 2017: $611,370Net Assets 2017: $1,659,8982017Assets 2018: $2,672,827Liabilities 2018: $1,075,230Net Assets 2018: $1,597,5972018Assets 2019: $2,528,948Liabilities 2019: $995,190Net Assets 2019: $1,533,7582019Assets 2020: $3,858,158Liabilities 2020: $1,245,745Net Assets 2020: $2,612,4132020Assets 2021: $6,981,623Liabilities 2021: $2,444,749Net Assets 2021: $4,536,8742021Assets 2022: $6,852,509Liabilities 2022: $2,365,896Net Assets 2022: $4,486,6132022Assets 2023: $6,381,709Liabilities 2023: $1,648,202Net Assets 2023: $4,733,5072023Assets 2024: $5,554,908Liabilities 2024: $1,108,328Net Assets 2024: $4,446,5802024

Highlighted filing

2015

Assets$2,279,339
Liabilities$729,615
Net Assets$1,549,724

Operations Trend

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

$20M$15M$10M$5.0M$0-$5.0MRevenue 2015: $7,600,201Expenses 2015: $7,786,779Net Income 2015: -$186,5782015Revenue 2016: $8,980,921Expenses 2016: $9,095,018Net Income 2016: -$114,0972016Revenue 2017: $8,731,522Expenses 2017: $8,780,618Net Income 2017: -$49,0962017Revenue 2018: $8,769,790Expenses 2018: $8,832,091Net Income 2018: -$62,3012018Revenue 2019: $8,900,042Expenses 2019: $8,963,881Net Income 2019: -$63,8392019Revenue 2020: $11,060,663Expenses 2020: $9,982,008Net Income 2020: $1,078,6552020Revenue 2021: $15,279,840Expenses 2021: $13,355,379Net Income 2021: $1,924,4612021Revenue 2022: $14,180,558Expenses 2022: $14,230,819Net Income 2022: -$50,2612022Revenue 2023: $14,184,861Expenses 2023: $13,937,967Net Income 2023: $246,8942023Revenue 2024: $11,246,449Expenses 2024: $11,533,376Net Income 2024: -$286,9272024

Highlighted filing

2015

Revenue$7,600,201
Expenses$7,786,779
Net Income-$186,578
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Aug 3, 2016
Return Version
2015v2.0
Gross Receipts
$7,600,201
Mission and Program Overview

Mission

Organized for the purpose of creating, developing and effecting programs and projects designed to enhance the economic development of Allen County and its citizens, particularly to those areas of the community and its inhabitants economically underdeveloped or impoverished.

See Schedule O

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,288,749$1,285,693▼ $3,056
Accounts Receivable$446,003$522,456▲ $76,453
Cash and Non-Interest-Bearing Accounts$551,378$417,994▼ $133,384
Prepaid Expenses and Deferred Charges$53,958$53,196▼ $762
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$2,340,088$2,279,339▼ $60,749
Other Assets Total-$0-
Liabilities
Deferred Revenue$189,114$403,114▲ $214,000
Accounts Payable and Accrued Expenses$530,735$326,501▼ $204,234
Total Liabilities$719,849$729,615▲ $9,766
Net Assets / Fund Balance
Temporarily Rstr Net Assets$1,385,936$1,305,609▼ $80,327
Unrestricted Net Assets$234,303$244,115▲ $9,812
Total Net Assets Fund Balance$1,620,239$1,549,724▼ $70,515
Total Liabilities and Net Assets / Fund Balance$2,340,088$2,279,339▼ $60,749

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,049,498$748,893$1,798,391
Other Land Buildings$131,432$255,548$386,980
Equipment$104,763$257,339$362,102
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jacqueline FoxCEOFT$92,710$92,710
Michelle SpradlinCFOFT$85,531$85,531
Holly RexCOOFT$85,033$85,033

Board Members and Trustees

NameTitle
Warner RoachPresident
Tiffany WrightVice President
C Ann MilesBoard Member
Charlen WilliamsBoard Member
Courtney GaiterBoard Member
Dale GisiBoard Member
Dick AccountiusBoard Member
Doug BoquistBoard Member
Hope WeisBoard Member
Michael GallmeierBoard Member
Norene ParishBoard Member
Pam FitzgeraldBoard Member
Steve BarkerBoard Member
Susan HordBoard Member
Tom ThompsonBoard Member
W Dan ReiffBoard Member
David BergerMember
Derek RichardsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$7,368,045
Program Service Revenue
$63,670
Investment Income
$956
Other Revenue
$167,530
All Other Contributions
$7,797
Change in Net Assets
$-186,578

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,586,260
Revenue Not Reported on Financial Statements
$13,941
Revenue Not Reported on Form 990
$1,456,768
Other Revenue Adjustments
$13,941
Total Revenue per Audited Statements
$9,043,028
Total Revenue per Form 990
$7,600,201
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$5,186,715
Other Expenses$1,874,872
Grants and Similar Amounts Paid$725,192
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,492,780$338,033-$3,830,813
Grants to Domestic Individuals$725,192--$725,192
Other Employee Benefits$591,109$76,760-$667,869
Occupancy$557,988$92,714-$650,702
Payroll Taxes$375,889$48,870-$424,759
Current Officers, Directors, Trustees, and Key Employees$240,160$23,114-$263,274
Fees for Services Other$174,326$22,137-$196,463
Conferences and Meetings$165,949$10,647-$176,596
Other Expenses$151,111$3,540-$154,651
Travel$134,242$546-$134,788
Office Expenses$103,305$22,369-$125,674
Depreciation Depletion-$119,115-$119,115
Fees for Services Accounting$2,335$21,898-$24,233
Fees for Services Legal$569$1,584-$2,153
Total Functional Expenses$7,003,610$783,169$0$7,786,779

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$9,243,547
Expenses per Audited Statements$7,786,779
Total Expenses per Form 990$7,786,779
Expenses Not Reported on Form 990$1,456,768
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
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, Part VI, Line 11B: Form 990 Review Process

The 990 is presented to the finance committee for review. Once approved, it is presented to the Board of Trustees for final approval. After approval, it is filed with the IRS.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Governing documents, conflict of interest, and financial statements are available upon request for anyone to view.

Form 990, Part VI, Line 12C - Enforcement of Conflicts Policy

All trustees and employees sign a statement that they have read the conflict of interest policy and that there is no conflict of interest with WOCAP.

Form 990, Part VI, Line 15A - Compensation Process for Top Official

The executive pay is determined based on wage comparability studies. This information combined with executive performance, funding availability and applicable restrictions in federal and state grants, and board recommendations become the basis for decisions on the executive pay. Ultimately, the final performance evaluation is completed (with staff survey and management questionnaires) by the Board's Human Resource committee and pay determined and approved by the Board of Trustees.

Form 990, Part VI, Line 15B - Compensation Process for Officers

Other key employees wages are determined based on wage comparability studies. This information combined with performance, funding availability and applicable restrictions in federal and state grants, and board recommendations become the basis for decisions on the pay. Ultimately, the final performance evaluation is completed ( with staff survey and management questionnaires) by the Board's Human Resource committee and pay determined and approved by the Board of Trustees.

Filing and Contact Details

Filer

Filer Name
West Ohio Community Action Partnership
EIN
34-1717109
Phone
4192272586
Address
540 S Central St, Lima, OH 45804

Signing Officer

Name
Jacqueline Fox
Title
CEO
Signed
2016-08-03
Discuss with paid preparer
Yes

Organization Details

Formed
1993
Legal Domicile
Oh
Voting Board Members
18
Independent Board Members
18
Employees
220
Volunteers
1,500

Preparer

Firm
ES Evans and Company
Address
205 West Elm Street, Lima, OH 45801
Preparer
Jennifer J Birkemeier CPA CFE
Phone
4192233075
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

OTHER PROGRAM SERVICES 4: Various other programs providing services to residents of Allen, Mercer and Auglaize Counties in Ohio.

Other Changes In Net Assets Or Fund Balances - Other Increases

Capitalization of Equipment expensed in Programs = $116063

Form 990- Organization'S Mission

Organized for the purpose of creating, developing and effecting programs and projects designed to enhance the economic development of Allen County and its citizens, particularly to those areas of the community and its inhabitants economically underdeveloped or impoverished.

Form 990, Part III, Line 4D - All Other Accomplishment

Various other program providing services to residents of Allen County, Ohio

Form 990, Part XI, Line 9 - Reconciliation of Changes - Other

Capitalization of equipment expensed in programs $116063

Financial Statement Notes

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

Rounding Differences $1

Part XI, Line 4B: Other revenue amounts included on 990 but not included in F/S

Excess Grant Funds versus Payments $13941

Part XII, Line 2D: Other expenses and losses per audited F/S

Rounding Differences $1

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IRS990/Form990PartVIISectionAGrp/PersonNm18Holly Rex
IRS990/Form990PartVIISectionAGrp/PersonNm19Michelle Spradlin
IRS990/Form990PartVIISectionAGrp/PersonNm20Jacqueline Fox
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Filings

Peer Organizations

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