Civic Intelligence

Community Fund Management

EIN 34-1801905 • 501(c)3 • Middleburg Heights, OH

Profile

Community fund management foundation, inc. Dba community fund ohio is a non-profit organization created to develop and make available trust vehicles, education, and related services that help enable individuals with disabilities to use private funds to enhance their quality of life while attempting to safeguard their eligibility for governmental benefits.

17900 Jefferson Park 102Middleburg Heights, OH 44130

www.cfmf.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

20th percentile

0.02x

Higher debt load relative to assets than 20% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

27th percentile

0.08x

Higher debt load relative to revenue than 27% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

84th percentile

36%

Higher net margin than 84% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

80th percentile

19%

Faster asset growth than 80% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2024

Revenue Growth

66th percentile

15%

Faster revenue growth than 66% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets20th percentile

Assets

Up

$13,369,884

Up $1,783,106 (+15%) from 2023

Liabilities

Up

$261,335

Up $235,780 (+923%) from 2023

Net Assets

Up

$13,108,549

Up $1,547,326 (+13%) from 2023

Operations
Liabilities / Revenue27th percentileNet Margin84th percentile

Revenue

Up

$3,306,550

Up $713,815 (+28%) from 2023

Expenses

Up

$2,100,638

Up $846,953 (+68%) from 2023

Net Income

Down

$1,205,912

Down $133,138 (-9.9%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth80th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$15M$10M$5.0M$0Assets 2014: $3,267,154Liabilities 2014: $22,523Net Assets 2014: $3,244,6312014Assets 2015: $3,800,664Liabilities 2015: $9,821Net Assets 2015: $3,790,8432015Assets 2016: $4,754,320Liabilities 2016: $13,927Net Assets 2016: $4,740,3932016Assets 2017: $5,537,352Liabilities 2017: $34,384Net Assets 2017: $5,502,9682017Assets 2018: $5,420,433Liabilities 2018: $46,099Net Assets 2018: $5,374,3342018Assets 2019: $6,399,374Liabilities 2019: $46,374Net Assets 2019: $6,353,0002019Assets 2020: $7,534,355Liabilities 2020: $32,671Net Assets 2020: $7,501,6842020Assets 2021: $9,863,501Liabilities 2021: $16,151Net Assets 2021: $9,847,3502021Assets 2022: $9,381,628Liabilities 2022: $27,096Net Assets 2022: $9,354,5322022Assets 2023: $11,586,778Liabilities 2023: $25,555Net Assets 2023: $11,561,2232023Assets 2024: $13,369,884Liabilities 2024: $261,335Net Assets 2024: $13,108,5492024

Highlighted filing

2024

Assets$13,369,884
Liabilities$261,335
Net Assets$13,108,549
Open 2024 Filing

Operations Trend

Revenue Growth66th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$4.0M$3.0M$2.0M$1.0M$0Revenue 2014: $893,234Expenses 2014: $609,384Net Income 2014: $283,8502014Revenue 2015: $1,141,377Expenses 2015: $623,959Net Income 2015: $517,4182015Revenue 2016: $1,561,956Expenses 2016: $667,393Net Income 2016: $894,5632016Revenue 2017: $1,237,222Expenses 2017: $985,494Net Income 2017: $251,7282017Revenue 2018: $1,261,567Expenses 2018: $1,029,240Net Income 2018: $232,3272018Revenue 2019: $1,432,828Expenses 2019: $1,252,175Net Income 2019: $180,6532019Revenue 2020: $2,100,171Expenses 2020: $1,572,086Net Income 2020: $528,0852020Revenue 2021: $2,849,250Expenses 2021: $1,231,803Net Income 2021: $1,617,4472021Revenue 2022: $2,491,867Expenses 2022: $1,398,611Net Income 2022: $1,093,2562022Revenue 2023: $2,592,735Expenses 2023: $1,253,685Net Income 2023: $1,339,0502023Revenue 2024: $3,306,550Expenses 2024: $2,100,638Net Income 2024: $1,205,9122024

Highlighted filing

2024

Revenue$3,306,550
Expenses$2,100,638
Net Income$1,205,912
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$13,369,884
Liabilities
$261,335
Net assets
$13,108,549
Revenue
$3,306,550
Expenses
$2,100,638
Net income
$1,205,912
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$13.4$0.26$13.1$3.31$2.10$1.21
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.6$0.03$11.6$2.59$1.25$1.34
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.38$0.03$9.35$2.49$1.40$1.09
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.86$0.02$9.85$2.85$1.23$1.62
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.53$0.03$7.50$2.10$1.57$0.53
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.40$0.05$6.35$1.43$1.25$0.18
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.42$0.05$5.37$1.26$1.03$0.23
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.54$0.03$5.50$1.24$0.99$0.25
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.75$0.01$4.74$1.56$0.67$0.89
2015Detailed filing. Detailed filing data is available for this year.$3.80$0.01$3.79$1.14$0.62$0.52
2014Detailed filing. Detailed filing data is available for this year.$3.27$0.02$3.24$0.89$0.61$0.28
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 14, 2025
Return Version
2024v5.2
Gross Receipts
$3,306,550
Mission and Program Overview

Mission

Community fund management foundation, inc. Is a non-profit organization created to develop and make available trust vehicles, education, and related services that help enable individuals with disabilities to use private funds to enhance their quality of life while attempting to safeguard their eligibility for governmental benefits.

Hato develop and make available trust vehicles, education, and related services for disabled individuals and their families.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$7,930,354$9,496,385▲ $1,566,031
Cash and Non-Interest-Bearing Accounts$2,207,097$1,442,895▼ $764,202
Savings and Temporary Cash Investments$560,382$1,270,575▲ $710,193
Investments in Publicly Traded Securities$638,764$668,034▲ $29,270
Land, Buildings, and Equipment, Net$234,901$293,974▲ $59,073
Accounts Receivable$0$8,750▲ $8,750
Prepaid Expenses and Deferred Charges$10,005$5,016▼ $4,989
Total Assets$11,586,778$13,369,884▲ $1,783,106
Other Assets Total$5,275$184,255▲ $178,980
Liabilities
Other Liabilities$0$190,460▲ $190,460
Accounts Payable and Accrued Expenses$25,555$70,875▲ $45,320
Total Liabilities$25,555$261,335▲ $235,780
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$11,561,223$13,108,549▲ $1,547,326
Total Net Assets Fund Balance$11,561,223$13,108,549▲ $1,547,326
Total Liabilities and Net Assets / Fund Balance$11,586,778$13,369,884▲ $1,783,106

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$273,018$48,034-
Equipment$20,956$44,989-
Other Securities$9,496,385--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$8,569,098$959,528▲ $1,085,629-$10,164,419
2023$7,010,823$752,865▲ $938,834-$8,569,098
2022$7,697,660$1,102,224▼ $1,388,025-$7,010,823
2021$5,780,936$1,319,629▲ $892,009-$7,697,660
2020$4,907,029$821,756▲ $483,338-$5,780,936
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Amanda M BuzoExecutive DirectorFT$144,615$4,089$148,704
Molly B MurphyDeputy DirectorFT$115,448-$115,448
Jill FowlerExecutive DirectorFT$61,846-$61,846

Board Members and Trustees

NameTitle
Elaine EisnerChairperson
Maggie L Sutton EsqChairperson
Amber Gibbs EddMember
Carla TricarichiMember
Frances Elliott UlrichMember
Kelly PettyMember
Laura MathewsMember
Lindsay C Jones EdqMember
Nabil ShaheenMember
Jonathan WiseTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$959,528
Program Service Revenue
$1,261,393
Investment Income
$1,085,629
Other Revenue
$0
All Other Contributions
$959,528
Change in Net Assets
$1,205,912

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,204,991
Revenue Not Reported on Financial Statements
$101,559
Revenue Not Reported on Form 990
$341,413
Total Revenue per Audited Statements
$3,546,404
Total Revenue per Form 990
$3,306,550
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$989,341
Grants and Similar Amounts Paid$651,160
Other Expenses$460,137
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$469,041$52,116-$521,157
Grants to Domestic Orgs$345,462--$345,462
Current Officers, Directors, Trustees, and Key Employees$293,398$32,600-$325,998
Grants to Domestic Individuals$305,698--$305,698
Office Expenses$130,556$17,803-$148,359
Fees for Service Investment Mgmnt Fees-$101,559-$101,559
Occupancy$86,781$11,834-$98,615
Pension Plan Contributions$71,993$7,999-$79,992
Payroll Taxes$55,975$6,219-$62,194
Fees for Services Accounting-$30,000-$30,000
Fees for Services Other$19,750--$19,750
All Other Expenses$13,231$1,804-$15,035
Fees for Services Legal$13,503--$13,503
Insurance$5,508$5,508-$11,016
Depreciation Depletion$7,773$1,060-$8,833
Conferences and Meetings$6,407$712-$7,119
Travel$2,887$321-$3,208
Other Expenses$3,140--$3,140
Total Functional Expenses$1,831,103$269,535$0$2,100,638

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$2,100,637
Expenses per Audited Statements$1,999,078
Total Expenses per Audited Statements$1,999,078
Expenses Not Reported on Financial Statements$101,559
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Southeastern Ohio Center for Independent Living IncLancaster, OH501(c)(3)To Support the Purchase of Equipment and Ramps$27,370
Cal Ripken Sr FoundationBaltimore, MD501(c)(3)To Support the Purchase of Equipment$20,000
Mount Aloysius CorpNew Lexington, OH501(c)(3)To Support the Purchase of Equipment$20,000
North Coast Community HomesCleveland, OH501(c)(3)To Support the Purchase of Equipment$20,000
Playhouse Square FoundationCleveland, OH501(c)(3)To Support the Purchase of Equipment$20,000
Uco Industries IncMarysville, OH501(c)(3)To Support the Purchase of Equipment$20,000
The Treehouse OhioBedford, OH501(c)(3)Real Property$19,500
Lifecare AllianceColumbus, OH501(c)(3)To Support Program Services$16,000
Toledo Zoo & AquariumToledo, OH501(c)(3)To Support Program Services and the Purchase of Equipment$15,740
Wasco IncMarietta, OH501(c)(3)To Support the Purchase of Equipment$14,500
The Arc of OhioColumbus, OH501(c)(3)To Support the Purchase of Equipment$12,000
Achievement Centers for ChildrenHighland Hills, OH501(c)(3)To Support the Purchase of Equipment$10,065
Adult Guardianship Services of SummitAkron, OH501(c)(3)To Support Program Services$10,000
Belco Works IncSt Clairsville, OH501(c)(3)To Support the Purchase of Equipment$10,000
Help FoundationEuclid, OH501(c)(3)Real Property$10,000
Hope Homes FoundationStow, OH501(c)(3)To Support the Purchase of Equipment$10,000
Integrated Community SolutionsMedina, OH501(c)(3)To Support Program Services$10,000
Rec2connectCleveland, OH501(c)(3)To Support the Purchase of Equipment$10,000
Ronald Mcdonald House Charities of DaytonDayton, OH501(c)(3)To Support Program Modifications$10,000
SARAH'S FRIENDSBryan, OH501(c)(3)To Support the Purchase of Equipment$9,340
Valley Art CenterChagrin Falls, OH501(c)(3)To Support Entity Programming$9,000
Courageous Community ServicesWhitehouse, OH501(c)(3)To Support the Purchase of Equipment$7,612
Brain Injury Association of OhioColumbus, OH501(c)(3)To Support Program Services$7,600
Roads to RecoveryFairborn, OH501(c)(3)To Support the Purchase of Technology$6,103
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$190,460
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 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
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 A, Line 7A

“The foundation has agreements with four fellow non-profits, namely jewish federation of cleveland, the arc of ohio, hattie larlham foundation, and add. Each organization has the right to appoint a member to the foundation's board of directors and the review committee.”

Form 990, Part VI, Section B, Line 11B

“Federal form 990 is prepared by the foundation's independent auditor and is reviewed by the foundation's executive director and accountant. After this review the federal form 990 is presented to the board of directors for approval prior to its filing.”

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

“The foundation provides all board members with a copy of its "conflicts of interest" policy. Board members are required to notify the foundation of any conflicts they may have.”

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

“Compensation of the executive director and upper level management is approved by the board of directors and is typically based on wage comparability data and performance.”

Form 990, Part VI, Section C, Line 19

“The organization will, upon request, provide copies of the governing documents and financial statements to the public.”

Filing and Contact Details

Filer

Filer Name
Community Fund Management
EIN
34-1801905
Phone
2167364540
Address
17900 JEFFERSON PARK 102, MIDDLEBURG HEIGHTS, OH 44130
Doing Business As
Community Fund Ohio

Signing Officer

Name
Jill Fowler
Title
Executive Director
Phone
2167364540
Signed
2025-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jill Fowler
Formed
1993
Legal Domicile
Oh
Voting Board Members
10
Independent Board Members
10
Employees
14
Volunteers
0

Preparer

Firm
Hobe & Lucas Cpas
Address
6000 FREEDOM SQUARE DRIVE 550, INDEPENDENCE, OH 44131
Preparer
Lisa Matuszny
Phone
2165248900
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“Part x line 2 fin 48 (asc 740)footnote: the foundation has adopted the provisions of fasb asc 740-10-25 that require the disclosure of uncertain tax positions. There have been no interest or penalties recognized in the statements of financial position or the statements of activities relating to uncertain tax positions. Additionally, no tax positions exist for which it is reasonably possible that the total amount of unrecognized tax benefits will significantly increase or decrease during the next 12 months. The foundation evaluates uncertain tax positions, if any, on a continual basis.”

Schedule D Part V Line 4 Funds Held in the Endowment Account Are

“Restricted for the purpose of providing special assistance to individuals with disabilities and other non- profit organizations, as authorized by the foundation's board of directors.”

Raw XML AppendixShowing 400 of 820 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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