Civic Intelligence

Policy Matters Ohio

990 • Fiscal year 2020 • EIN 34-1921881

Jan 01, 2020 to Dec 31, 2020 • Filed on Sep 17, 2021

3631 Perkins Avenue 4c-eastCleveland, OH 44114

(216) 361-9801

Siviq Scores

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

Liabilities / Assets

25th percentile

0.01x

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

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

20th percentile

0.01x

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

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

72nd percentile

19%

Higher net margin than 72% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

77th percentile

$123,597

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 7.4% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

81st percentile

34%

Faster asset growth than 81% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

69th percentile

13%

Faster revenue growth than 69% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$1,244,762

Up $318,030 (+34%) from 2019

Net Assets

Up

$1,235,132

Up $320,251 (+35%) from 2019

Liabilities

Down

$9,630

Down $2,221 (-19%) from 2019

Revenue

Up

$1,673,311

Up $194,442 (+13%) from 2019

Expenses

Down

$1,353,060

Down $46,119 (-3.3%) from 2019

Net Income

Up

$320,251

Up $240,561 (+302%) from 2019

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $301,111Liabilities 2010: $5,502Net Assets 2010: $295,6092010Assets 2012: $150,778Liabilities 2012: $11,341Net Assets 2012: $139,4372012Assets 2014: $252,862Liabilities 2014: $8,651Net Assets 2014: $244,2112014Assets 2015: $523,221Liabilities 2015: $8,958Net Assets 2015: $514,2632015Assets 2016: $690,688Liabilities 2016: $6,228Net Assets 2016: $684,4602016Assets 2017: $867,446Liabilities 2017: $911Net Assets 2017: $866,5352017Assets 2018: $837,339Liabilities 2018: $2,148Net Assets 2018: $835,1912018Assets 2019: $926,732Liabilities 2019: $11,851Net Assets 2019: $914,8812019Assets 2020: $1,244,762Liabilities 2020: $9,630Net Assets 2020: $1,235,1322020Assets 2021: $1,905,673Liabilities 2021: $12,112Net Assets 2021: $1,893,5612021Assets 2022: $2,312,610Liabilities 2022: $27,694Net Assets 2022: $2,284,9162022Assets 2024: $3,131,400Liabilities 2024: $18,973Net Assets 2024: $3,112,4272024

Highlighted filing

2020

Assets$1,244,762
Liabilities$9,630
Net Assets$1,235,132

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $779,0952010Expenses 2012: $1,102,9902012Revenue 2014: $895,507Expenses 2014: $753,797Net Income 2014: $141,7102014Revenue 2015: $1,129,450Expenses 2015: $859,398Net Income 2015: $270,0522015Revenue 2016: $1,193,773Expenses 2016: $1,023,576Net Income 2016: $170,1972016Revenue 2017: $1,261,975Expenses 2017: $1,079,900Net Income 2017: $182,0752017Revenue 2018: $1,218,634Expenses 2018: $1,249,977Net Income 2018: -$31,3432018Revenue 2019: $1,478,869Expenses 2019: $1,399,179Net Income 2019: $79,6902019Revenue 2020: $1,673,311Expenses 2020: $1,353,060Net Income 2020: $320,2512020Revenue 2021: $2,196,359Expenses 2021: $1,537,930Net Income 2021: $658,4292021Revenue 2022: $2,135,261Expenses 2022: $1,743,906Net Income 2022: $391,3552022Revenue 2024: $1,465,766Expenses 2024: $1,618,897Net Income 2024: -$153,1312024

Highlighted filing

2020

Revenue$1,673,311
Expenses$1,353,060
Net Income$320,251
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Sep 17, 2021
Return Version
2020v4.0
Gross Receipts
$1,673,311
Mission and Program Overview

Mission

Conducting research to create a more prosperous, equitable, sustainable and inclusive ohio.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$74,175$666,842▲ $592,667
Accounts Receivable$464,217$314,013▼ $150,204
Savings and Temporary Cash Investments$375,073$250,139▼ $124,934
Land, Buildings, and Equipment, Net$11,008$11,506▲ $498
Prepaid Expenses and Deferred Charges$1,849$1,852▲ $3
Total Assets$926,732$1,244,762▲ $318,030
Other Assets Total$410$410→ $0
Liabilities
Accounts Payable and Accrued Expenses$11,851$9,630▼ $2,221
Total Liabilities$11,851$9,630▼ $2,221
Net Assets / Fund Balance
Net Assets With Donor Restrictions$250,000$751,250▲ $501,250
Net Assets Without Donor Restrictions$664,881$483,882▼ $180,999
Total Net Assets Fund Balance$914,881$1,235,132▲ $320,251
Total Liabilities and Net Assets / Fund Balance$926,732$1,244,762▲ $318,030

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$11,506$23,378$34,884
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Hannah HalbertExecutive DiFT$111,410$12,187$123,597

Board Members and Trustees

NameTitle
Jeff RechenbachChair
Teleange ThomasVice Chair
Ashwini SehgalDirector
Chris MabeDirector
Indigo BishopDirector
Kamla LewisDirector
Kirk NodenDirector
Melissa CropperDirector
Roland V AnglinDirector
Susan HelperDirector
Tracy NajeraDirector
Yvonne CherellDirector
Douglas WangSecy/treasur
Revenue and Support

Revenue Composition

Contributions and Grants
$1,621,892
Program Service Revenue
$28,950
Investment Income
$65
Other Revenue
$22,404
All Other Contributions
$1,459,817
Change in Net Assets
$320,251

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,673,311
Total Revenue per Audited Statements
$1,673,311
Total Revenue per Form 990
$1,673,311
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,065,142
Other Expenses$287,918
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$647,349$139,274-$786,623
Fees for Services Other$126,048$5,172-$131,220
Current Officers, Directors, Trustees, and Key Employees$102,400$21,197-$123,597
Payroll Taxes$62,719$10,494-$73,213
Other Employee Benefits$39,028$5,353-$44,381
Pension Plan Contributions$32,825$4,503-$37,328
Occupancy$30,465$4,687-$35,152
Office Expenses$18,458$2,081-$20,539
Fees for Services Accounting-$14,123-$14,123
Conferences and Meetings$11,611$1,786-$13,397
Other Expenses$9,157$1,616-$10,773
All Other Expenses$3,985$619-$4,604
Insurance$3,752$577-$4,329
Depreciation Depletion$2,605$460-$3,065
Advertising$2,008$309-$2,317
Fees for Services Legal-$1,780-$1,780
Interest-$13-$13
Total Functional Expenses$1,132,802$220,258$0$1,353,060

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,353,060
Total Expenses per Audited Statements$1,353,060
Total Expenses per Form 990$1,353,060
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
Yes
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 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, Page 6, Part VI, Line 11B

Return is reviewed and approved by the executive director and the board of directors.

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

Board members and management staff are required to disclose any related parties. Those individuals are not allowed to participate in any dicussions or vote on any decision affecting awards of any contracts.

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

The board of directors' executive committee determines executive director compensation after taking into consideration comparable salaries of other similar nonprofit organizations, and in proportion with staff compensation.

Form 990, Page 6, Part VI, Line 19

Appropriate information is made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Policy Matters Ohio
EIN
34-1921881
Phone
2163619801
Address
3631 PERKINS AVENUE 4C-EAST, CLEVELAND, OH 44114

Signing Officer

Name
Jeff Rechenbach
Title
Chair
Phone
2163619801
Signed
2021-09-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeff Rechenbach
Formed
2000
Legal Domicile
Oh
Voting Board Members
13
Independent Board Members
13
Employees
13

Preparer

Firm
Friedman Leavitt & Associates
Address
2193 SOUTH GREEN ROAD, CLEVELAND, OH 44121
Preparer
Howard N Kopit
Phone
2163826400
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

The organization has adopted the accounting guidance for uncertainty in income taxes. The organization's income tax filings are subject to audit by various taxing authorities. In evaluating its activities, the organization believes its position of tax-exempt status is current based on current facts & circumstances. The organization has assessed that there are no activities unrelated to its purpose and, therefore, no tax is to be recognized. It is the policy of the organization to include in operating expenses penalties & interest assessed by income taxing authorities. There are no penalties or interest included in operating expenses for the year ended december 31, 2020.

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IRS990/Organization501c3Ind0X
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IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt05353
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IRS990/OtherExpensesGrp/Desc0EQUIPMENT RENTAL & MAINT.
IRS990/OtherExpensesGrp/Desc1STAFF TRAINING
IRS990/OtherExpensesGrp/Desc2AUTO & TRAVEL
IRS990/OtherExpensesGrp/Desc3DUES & SUBSCRIPTIONS
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IRS990/OtherExpensesGrp/ProgramServicesAmt210759
IRS990/OtherExpensesGrp/ProgramServicesAmt39157
IRS990/OtherExpensesGrp/TotalAmt017367
IRS990/OtherExpensesGrp/TotalAmt116825
IRS990/OtherExpensesGrp/TotalAmt212414
IRS990/OtherExpensesGrp/TotalAmt310773
IRS990/OtherRevenueMiscGrp/Desc0OTHER REVENUE
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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt022404
IRS990/OtherRevenueTotalAmt022404
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0139274
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IRS990/PayPremiumsPrsnlBnftCntrctInd0false
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IRS990/PrincipalOfficerNm0JEFF RECHENBACH
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IRS990/ProgramServiceRevenueGrp/BusinessCd0624100
IRS990/ProgramServiceRevenueGrp/Desc0SERVICE FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt028950
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IRS990/QuidProQuoContributionsInd0true
IRS990/QuidProQuoContriDisclInd0true
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0320251
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt028950
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0375073
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0250139
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01427897
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01200086
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01261975
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01193773
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt06705623
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt065
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt073
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0138
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0120801
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.66350
IRS990ScheduleA/PublicSupportPY170Pct00.82550
IRS990ScheduleA/PublicSupportTotal170Amt04449481
IRS990ScheduleA/SubstantialContributorsTotAmt02256142
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01621892
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01427897
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01200086
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01193773
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt06705623
IRS990ScheduleA/TotalSupportAmt06705761
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
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IRS990ScheduleC/AvgGrassrootsLobbyingExpendGrp/CurrentYearAmt04385
IRS990ScheduleC/AvgGrassrootsLobbyingExpendGrp/CurrentYearMinus1Amt010695
IRS990ScheduleC/AvgGrassrootsLobbyingExpendGrp/CurrentYearMinus2Amt016547
IRS990ScheduleC/AvgGrassrootsLobbyingExpendGrp/CurrentYearMinus3Amt06900
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IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearAmt052577
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IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus2Amt050000
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus3Amt02110
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/TotalAmt0158417
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearAmt0210306
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus1Amt0214918
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus2Amt0199998
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus3Amt08440
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/TotalAmt0633662
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearAmt013515
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IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearMinus2Amt036550
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IRS990ScheduleC/LobbyingNontaxableAmountGrp/FilingOrganizationsTotalAmt0210306
IRS990ScheduleC/OtherExemptPurposeExpendGrp/FilingOrganizationsTotalAmt01339545
IRS990ScheduleC/TotalDirectLobbyingGrp/FilingOrganizationsTotalAmt09130
IRS990ScheduleC/TotalExemptPurposeExpendGrp/FilingOrganizationsTotalAmt01353060
IRS990ScheduleC/TotalGrassrootsLobbyingGrp/FilingOrganizationsTotalAmt04385
IRS990ScheduleC/TotalLobbyingExpendGrp/FilingOrganizationsTotalAmt013515
IRS990ScheduleD/EquipmentGrp/BookValueAmt011506
IRS990ScheduleD/EquipmentGrp/DepreciationAmt023378
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt034884
IRS990ScheduleD/ExpensesSubtotalAmt01353060
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueSubtotalAmt01673311
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS ADOPTED THE ACCOUNTING GUIDANCE FOR UNCERTAINTY IN INCOME TAXES. THE ORGANIZATION'S INCOME TAX FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES. IN EVALUATING ITS ACTIVITIES, THE ORGANIZATION BELIEVES ITS POSITION OF TAX-EXEMPT STATUS IS CURRENT BASED ON CURRENT FACTS & CIRCUMSTANCES. THE ORGANIZATION HAS ASSESSED THAT THERE ARE NO ACTIVITIES UNRELATED TO ITS PURPOSE AND, THEREFORE, NO TAX IS TO BE RECOGNIZED. IT IS THE POLICY OF THE ORGANIZATION TO INCLUDE IN OPERATING EXPENSES PENALTIES & INTEREST ASSESSED BY INCOME TAXING AUTHORITIES. THERE ARE NO PENALTIES OR INTEREST INCLUDED IN OPERATING EXPENSES FOR THE YEAR ENDED DECEMBER 31, 2020.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleD/TotalExpensesPerForm990Amt01353060
IRS990ScheduleD/TotalRevenuePerForm990Amt01673311
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01673311
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01353060
IRS990/ScheduleJRequiredInd0false

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.13$0.02$3.11$1.47$1.62$0.15
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.31$0.03$2.28$2.14$1.74$0.39
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.91$0.01$1.89$2.20$1.54$0.66
2020Detailed filing. Detailed filing data is available for this year.$1.24$0.01$1.24$1.67$1.35$0.32
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.93$0.01$0.91$1.48$1.40$0.08
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.84$0.00$0.84$1.22$1.25$0.03
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.87$0.00$0.87$1.26$1.08$0.18
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.69$0.01$0.68$1.19$1.02$0.17
2015Detailed filing. Detailed filing data is available for this year.$0.52$0.01$0.51$1.13$0.86$0.27
2014Detailed filing. Detailed filing data is available for this year.$0.25$0.01$0.24$0.90$0.75$0.14
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.15$0.01$0.14$1.10
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.30$0.01$0.30$0.78