Civic Intelligence

Case Barlow Farm

990 • Fiscal year 2023 • EIN 34-1812249

Jul 01, 2022 to Jun 30, 2023 • Filed on Dec 15, 2023

PO Box 2143Hudson, OH 44236

(330) 650-0591

Siviq Scores

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

Liabilities / Assets

67th percentile

0.10x

Higher debt load relative to assets than 67% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

90th percentile

0.76x

Higher debt load relative to revenue than 90% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

85th percentile

36%

Higher net margin than 85% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

54th percentile

$0

Higher top officer pay than 54% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

65th percentile

11%

Faster asset growth than 65% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

25th percentile

-11%

Faster revenue growth than 25% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Up

$958,917

Up $94,521 (+11%) from 2022

Net Assets

Up

$864,512

Up $44,973 (+5.5%) from 2022

Liabilities

Up

$94,405

Up $49,548 (+110%) from 2022

Revenue

Down

$123,955

Down $14,879 (-11%) from 2022

Expenses

Up

$78,982

Up $12,518 (+19%) from 2022

Net Income

Down

$44,973

Down $27,397 (-38%) from 2022

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2012: $414,566Liabilities 2012: $0Net Assets 2012: $414,5662012Assets 2013: $398,067Liabilities 2013: $0Net Assets 2013: $398,0672013Assets 2014: $418,113Liabilities 2014: $0Net Assets 2014: $418,1132014Assets 2015: $458,948Liabilities 2015: $27,932Net Assets 2015: $431,0162015Assets 2016: $451,321Liabilities 2016: $20,000Net Assets 2016: $431,3212016Assets 2017: $450,487Liabilities 2017: $20,703Net Assets 2017: $429,7842017Assets 2018: $578,166Liabilities 2018: $16,198Net Assets 2018: $561,9682018Assets 2019: $605,022Liabilities 2019: $15,988Net Assets 2019: $589,0342019Assets 2020: $748,042Liabilities 2020: $12,810Net Assets 2020: $735,2322020Assets 2021: $893,480Liabilities 2021: $146,311Net Assets 2021: $747,1692021Assets 2022: $864,396Liabilities 2022: $44,857Net Assets 2022: $819,5392022Assets 2023: $958,917Liabilities 2023: $94,405Net Assets 2023: $864,5122023Assets 2024: $999,509Liabilities 2024: $46,156Net Assets 2024: $953,3532024Assets 2025: $999,509Liabilities 2025: $46,156Net Assets 2025: $953,3532025

Highlighted filing

2023

Assets$958,917
Liabilities$94,405
Net Assets$864,512

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2012: $44,3752012Revenue 2013: $25,450Expenses 2013: $41,949Net Income 2013: -$16,4992013Revenue 2014: $62,601Expenses 2014: $42,555Net Income 2014: $20,0462014Revenue 2015: $57,282Expenses 2015: $44,379Net Income 2015: $12,9032015Revenue 2016: $50,370Expenses 2016: $50,065Net Income 2016: $3052016Revenue 2017: $81,262Expenses 2017: $82,799Net Income 2017: -$1,5372017Revenue 2018: $187,714Expenses 2018: $55,530Net Income 2018: $132,1842018Revenue 2019: $90,232Expenses 2019: $63,166Net Income 2019: $27,0662019Revenue 2020: $206,392Expenses 2020: $60,194Net Income 2020: $146,1982020Revenue 2021: $94,428Expenses 2021: $82,491Net Income 2021: $11,9372021Revenue 2022: $138,834Expenses 2022: $66,464Net Income 2022: $72,3702022Revenue 2023: $123,955Expenses 2023: $78,982Net Income 2023: $44,9732023Revenue 2024: $234,929Expenses 2024: $91,305Net Income 2024: $143,6242024Revenue 2025: $120,054Expenses 2025: $136,831Net Income 2025: -$16,7772025

Highlighted filing

2023

Revenue$123,955
Expenses$78,982
Net Income$44,973
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Dec 15, 2023
Return Version
2022v5.0
Gross Receipts
$154,109
Mission and Program Overview

Mission

The organization's purpose is to restore, maintain and operate the historic Case-Barlow Farm in Hudson, Ohio.

The organization's purpose is to restore, maintain and operate the historic case-barlow farm in hudson, ohio

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$821,548$802,279▼ $19,269
Savings and Temporary Cash Investments$34,142$56,176▲ $22,034
Accounts Receivable$4,000$19,458▲ $15,458
Cash and Non-Interest-Bearing Accounts$3,870$1,305▼ $2,565
Prepaid Expenses and Deferred Charges$835$1,111▲ $276
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$864,396$958,917▲ $94,521
Other Assets Total$1$78,588▲ $78,587
Liabilities
Deferred Revenue$24,500$64,150▲ $39,650
Mortgage Notes Payable Secured by Investment Property$18,000$21,583▲ $3,583
Accounts Payable and Accrued Expenses$2,357$8,672▲ $6,315
Total Liabilities$44,857$94,405▲ $49,548
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$819,539$864,512▲ $44,973
Total Net Assets Fund Balance$819,539$864,512▲ $44,973
Total Liabilities and Net Assets / Fund Balance$864,396$958,917▲ $94,521

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$734,550$440,278$1,174,828
Land$65,000-$65,000
Other Land Buildings$2,729$43,982$46,711
Other Assets Org$1--
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$116,842
Program Service Revenue
$0
Investment Income
$36
Other Revenue
$7,077
All Other Contributions
$77,489
Change in Net Assets
$44,973
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$78,982
Total Fundraising Expense$11,204
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$18,150$12,100-$30,250
Insurance$7,346$856-$8,202
Advertising$1,686-$5,057$6,743
Occupancy$3,650$2,433-$6,083
Office Expenses-$2,800-$2,800
Interest-$1,356-$1,356
Other Expenses$2,599$1,000$2,598$1,000
All Other Expenses-$645-$645
Total Functional Expenses$36,696$31,082$11,204$78,982
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$14,407
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Programs & Special Events$46,025-$13,235-
Fundraiser Drive$30,930-$1,172-
Total Events$76,955-$14,407$-14,407
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
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, Part VI, Section A, Line 6

The organization has a board of directors with an executive committee and board of trustees

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

Form 990 is provided to the board and reviewed before being released to the IRS

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

Compensation of any independent contractor, executive director, or top management is reviewed and approved by the board of trustees

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

Compensation of any independent contractor, executive director, or top management is reviewed and approved by the board of trustees

Form 990, Part VI, Section C, Line 19

Documents are available for review by the public upon request

Filing and Contact Details

Filer

Filer Name
Case-barlow Bicentennial Farm
EIN
34-1812249
Phone
3306500591
Address
PO BOX 2143, HUDSON, OH 44236

Signing Officer

Name
Beth Mccauley
Title
Treasurer
Signed
2023-12-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Linda Matty
Formed
1995
Legal Domicile
Oh
Voting Board Members
14
Independent Board Members
14
Employees
0
Volunteers
100

Preparer

Firm
Elevated Tax & Accounting LLC
Address
3435 Kent Rd, Stow, OH 44224
Preparer
Elizabeth A McCauley CPA
Phone
3306866666
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IRS990/LandBldgEquipCostOrOtherBssAmt01286539
IRS990/LegalDomicileStateCd0OH
IRS990/LessRentalExpensesGrp/RealAmt015747
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE ORGANIZATION'S PURPOSE IS TO RESTORE, MAINTAIN AND OPERATE THE HISTORIC CASE-BARLOW FARM IN HUDSON, OHIO
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt018000
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt021583
IRS990/NetAssetsOrFundBalancesBOYAmt0819539
IRS990/NetAssetsOrFundBalancesEOYAmt0864512
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0-14407
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt021484
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt021484
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0819539
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0864512
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt02433
IRS990/OccupancyGrp/ProgramServicesAmt03650
IRS990/OccupancyGrp/TotalAmt06083
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02800
IRS990/OfficeExpensesGrp/TotalAmt02800
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt01
IRS990/OtherAssetsTotalGrp/EOYAmt078588
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc1CBF GROUNDS MAINTENANCE
IRS990/OtherExpensesGrp/Desc2Printing and Publications
IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS
IRS990/OtherExpensesGrp/FundraisingAmt03549
IRS990/OtherExpensesGrp/FundraisingAmt12598
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt06104
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt12598
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt21190
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt31000
IRS990/OtherExpensesGrp/ProgramServicesAmt03265
IRS990/OtherExpensesGrp/ProgramServicesAmt12599
IRS990/OtherExpensesGrp/TotalAmt012918
IRS990/OtherExpensesGrp/TotalAmt17795
IRS990/OtherExpensesGrp/TotalAmt21190
IRS990/OtherExpensesGrp/TotalAmt31000
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0835
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01111
IRS990/PrincipalOfficerNm0LINDA MATTY
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0142039
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt022
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt066464
IRS990/PYOtherRevenueAmt0-3227
IRS990/PYRevenuesLessExpensesAmt072370
IRS990/PYTotalExpensesAmt066464
IRS990/PYTotalRevenueAmt0138834
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt044973
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt021484
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt086868
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt034142
IRS990/SavingsAndTempCashInvstGrp/EOYAmt056176
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0116842
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0142037
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt090111
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0205334
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt074174
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0628498
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt036
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt022
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt08
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0263
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0329
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt037231
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt017167
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt08300
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt0319
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt014852
IRS990ScheduleA/OtherIncome170Grp/TotalAmt077869
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.88930
IRS990ScheduleA/PublicSupportPY170Pct00.92120
IRS990ScheduleA/PublicSupportTotal170Amt0628498
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0116842
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0142037
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt090111
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0205334
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt074174
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0628498
IRS990ScheduleA/TotalSupportAmt0706696
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0734550
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0440278
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01174828
IRS990ScheduleD/LandGrp/BookValueAmt065000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt065000
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt078587
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt11
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0CONSTRUCTION IN PROGRESS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Rounding
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt02729

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$10.00$0.46$9.53$1.20$1.37$0.17
2024Detailed filing. Detailed filing data is available for this year.$10.00$0.46$9.53$2.35$0.91$1.44
2023Detailed filing. Detailed filing data is available for this year.$9.59$0.94$8.65$1.24$0.79$0.45
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.64$0.45$8.20$1.39$0.66$0.72
2021Detailed filing. Detailed filing data is available for this year.$8.93$1.46$7.47$0.94$0.82$0.12
2020Detailed filing. Detailed filing data is available for this year.$7.48$0.13$7.35$2.06$0.60$1.46
2019Detailed filing. Detailed filing data is available for this year.$6.05$0.16$5.89$0.90$0.63$0.27
2018Detailed filing. Detailed filing data is available for this year.$5.78$0.16$5.62$1.88$0.56$1.32
2017Detailed filing. Detailed filing data is available for this year.$4.50$0.21$4.30$0.81$0.83$0.02
2016Detailed filing. Detailed filing data is available for this year.$4.51$0.20$4.31$0.50$0.50$0.00
2015Detailed filing. Detailed filing data is available for this year.$4.59$0.28$4.31$0.57$0.44$0.13
2014Detailed filing. Detailed filing data is available for this year.$4.18$0.00$4.18$0.63$0.43$0.20
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.98$0.00$3.98$0.25$0.42$0.16
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.15$0.00$4.15$0.44