Civic Intelligence

Victim Assistance Program Inc.

990 • Fiscal year 2013 • EIN 38-3142753

Jan 01, 2013 to Dec 31, 2013 • Filed on Aug 30, 2014

Organization ProfileWWW.VICTIMASSISTANCEPROGRAM.ORG

View Organization Page

150 Furnace StreetAkron, OH 44304-1208

(330) 376-0040

Siviq Scores

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

Liabilities / Assets

57th percentile

0.09x

Higher debt load relative to assets than 57% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Liabilities / Revenue

62nd percentile

0.10x

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

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Net Margin

77th percentile

20%

Higher net margin than 77% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Top Officer Pay

73rd percentile

$56,897

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 6.8% of source-year revenue.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Asset Growth

81st percentile

22%

Faster asset growth than 81% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2012 to 2013

Revenue Growth

41st percentile

0.7%

Faster revenue growth than 41% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2010 to 2013

Balance Sheet
Liabilities / Assets57th percentile

Assets

Up

$889,997

Up $163,172 (+22%) from 2012

Net Assets

Up

$807,310

Up $189,836 (+31%) from 2012

Liabilities

Down

$82,687

Down $26,664 (-24%) from 2012

Revenue And Expenses
Liabilities / Revenue62nd percentileNet Margin77th percentile

Revenue

$831,460

No earlier filing loaded for comparison.

Expenses

Down

$669,094

Down $65,144 (-8.9%) from 2012

Net Income

$162,366

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth81st percentile

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

$3.0M$2.0M$1.0M$0Assets 2010: $790,002Liabilities 2010: $53,476Net Assets 2010: $736,5262010Assets 2011: $755,035Liabilities 2011: $72,065Net Assets 2011: $682,9702011Assets 2012: $726,825Liabilities 2012: $109,351Net Assets 2012: $617,4742012Assets 2013: $889,997Liabilities 2013: $82,687Net Assets 2013: $807,3102013Assets 2014: $841,201Liabilities 2014: $85,737Net Assets 2014: $755,4642014Assets 2015: $913,982Liabilities 2015: $69,340Net Assets 2015: $844,6422015Assets 2016: $1,067,354Liabilities 2016: $75,154Net Assets 2016: $992,2002016Assets 2017: $1,263,034Liabilities 2017: $46,689Net Assets 2017: $1,216,3452017Assets 2018: $1,494,996Liabilities 2018: $179,014Net Assets 2018: $1,315,9822018Assets 2019: $1,496,419Liabilities 2019: $14,264Net Assets 2019: $1,482,1552019Assets 2020: $1,829,139Liabilities 2020: $281,901Net Assets 2020: $1,547,2382020Assets 2021: $1,944,277Liabilities 2021: $70,233Net Assets 2021: $1,874,0442021Assets 2022: $2,638,914Liabilities 2022: $933,064Net Assets 2022: $1,705,8502022Assets 2023: $2,579,820Liabilities 2023: $772,106Net Assets 2023: $1,807,7142023Assets 2024: $2,463,527Liabilities 2024: $672,734Net Assets 2024: $1,790,7932024

Highlighted filing

2013

Assets$889,997
Liabilities$82,687
Net Assets$807,310
Open 2013 Filing

Operations Trend

Revenue Growth41st percentile

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2010: $814,852Expenses 2010: $791,447Net Income 2010: $23,4052010Expenses 2011: $721,5662011Expenses 2012: $734,2382012Revenue 2013: $831,460Expenses 2013: $669,094Net Income 2013: $162,3662013Revenue 2014: $704,058Expenses 2014: $741,501Net Income 2014: -$37,4432014Revenue 2015: $948,004Expenses 2015: $807,755Net Income 2015: $140,2492015Revenue 2016: $1,264,163Expenses 2016: $1,143,393Net Income 2016: $120,7702016Revenue 2017: $1,533,735Expenses 2017: $1,357,697Net Income 2017: $176,0382017Revenue 2018: $1,719,209Expenses 2018: $1,538,505Net Income 2018: $180,7042018Revenue 2019: $1,742,708Expenses 2019: $1,640,437Net Income 2019: $102,2712019Revenue 2020: $1,777,734Expenses 2020: $1,790,784Net Income 2020: -$13,0502020Revenue 2021: $2,078,265Expenses 2021: $1,745,434Net Income 2021: $332,8312021Revenue 2022: $2,207,327Expenses 2022: $2,149,137Net Income 2022: $58,1902022Revenue 2023: $2,210,535Expenses 2023: $2,190,208Net Income 2023: $20,3272023Revenue 2024: $2,152,211Expenses 2024: $2,289,261Net Income 2024: -$137,0502024

Highlighted filing

2013

Revenue$831,460
Expenses$669,094
Net Income$162,366
Open 2013 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Aug 30, 2014
Return Version
2013v3.1
Gross Receipts
$919,292
Mission and Program Overview

Mission

The mission of victim assistance program is to empower our community to restore lives impacted by crisis, violence or tragedy. We do this through crisis intervention, court advocacy and trauma therapy.

Address the physical and psychological aftermath summit county residents and employees endure as a result of trauma and/or crime victimization.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$575,365$623,157▲ $47,792
Land, Buildings, and Equipment, Net$35,788$109,477▲ $73,689
Accounts Receivable$31,740$56,294▲ $24,554
Savings and Temporary Cash Investments$13,635$51,237▲ $37,602
Cash and Non-Interest-Bearing Accounts$37,845$31,354▼ $6,491
Prepaid Expenses and Deferred Charges$12,908$13,627▲ $719
Pledges and Grants Receivable$18,588$1,500▼ $17,088
Total Assets$726,825$889,997▲ $163,172
Other Assets Total$956$3,351▲ $2,395
Liabilities
Other Liabilities$59,138$42,468▼ $16,670
Accounts Payable and Accrued Expenses$45,213$39,469▼ $5,744
Deferred Revenue$5,000$750▼ $4,250
Total Liabilities$109,351$82,687▼ $26,664
Net Assets / Fund Balance
Permanently Rstr Net Assets$499,226$521,868▲ $22,642
Unrestricted Net Assets$116,748$254,253▲ $137,505
Temporarily Rstr Net Assets$1,500$31,189▲ $29,689
Total Net Assets Fund Balance$617,474$807,310▲ $189,836
Total Liabilities and Net Assets / Fund Balance$726,825$889,997▲ $163,172

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$78,638$78,054$156,692
Equipment$30,839$17,359$48,198

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2013$582,125-▲ $98,970$25,000$650,037
2012$578,184-▲ $52,031$42,500$582,125
2011$599,824-▼ $13,122$3,000$578,184
2010$578,260-▲ $66,567$39,739$599,824
2009$552,590-▲ $96,308$65,000$578,260
Compensation and Service Providers
Top Officer Pay73rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Leanne GrahamExec. DirectFT$55,363$1,534$56,897

Board Members and Trustees

NameTitle
Sylvia TrundlePresident
Brian ThomasTrustee
Carrie DunnTrustee
Donald PrimmTrustee
Doug KohlTrustee
Doug KuczynskiTrustee
Gary MoneypennyTrustee
Holly MillerTrustee
Jay MellonTrustee
Jen LefleurTrustee
Joanna HoilesTrustee
John MitchellTrustee
KANDI O'CONNORTrustee
Kerri KellerTrustee
Kevin PrattTrustee
Lisa Carey DeanTrustee
Margaret ScottTrustee
Nancy DoolittleTrustee
Paul CallahanTrustee
Rena ParkerTrustee
Richard MccandlessTrustee
Russ IonaTrustee
Shannon DavisTrustee
Shelley HuffTrustee
Tara ReganTrustee
Thom MandelTrustee
Timothy DimoffTrustee
Tom BrandtTrustee
Veronica Cook-euellTrustee
Lisa PardiSecretary
Jason TumaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$707,478
Program Service Revenue
$0
Investment Income
$71,499
Other Revenue
$52,483
All Other Contributions
$348,271
Change in Net Assets
$162,366

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$29,796Market
Real Estate Other1$24,200Market
Other Non Cash Contri Table1$5,008Market
Total Noncash Contributions3$59,004-

Audited Revenue Reconciliation

Revenue per Audited Statements
$831,460
Revenue Not Reported on Form 990
$136,213
Total Revenue per Audited Statements
$967,673
Total Revenue per Form 990
$831,460
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$529,396
Other Expenses$139,698
Total Fundraising Expense$78,936
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$295,970$51,301$47,355$394,626
Occupancy$45,201$6,957$6,418$58,576
Current Officers, Directors, Trustees, and Key Employees$42,564$7,449$6,884$56,897
Payroll Taxes$34,603$5,998$5,537$46,138
Other Employee Benefits$20,206$4,880$4,672$29,758
Fees for Services Accounting-$16,409-$16,409
Office Expenses$10,360$1,945$2,057$14,362
Depreciation Depletion$7,580$1,314$1,213$10,107
Information Technology$4,935$855$790$6,580
Insurance$4,485$777$718$5,980
Travel$2,297$908$100$3,305
All Other Expenses$1,527$1,019$250$2,796
Other Expenses$1,754$304$280$2,338
Pension Plan Contributions$1,342$324$311$1,977
Fees for Services Legal-$341-$341
Total Functional Expenses$480,702$109,456$78,936$669,094

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$777,837
Expenses per Audited Statements$669,094
Total Expenses per Form 990$669,094
Expenses Not Reported on Form 990$108,743
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$91,928
Fundraising Direct Expenses$39,459
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$104,009$87,094$7,967$79,127
Total Events$104,009$87,094$28,626$58,468
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Vacation$15,546
Accrued Retirement Benefits$14,195
Accrued Payroll and Related Taxes$12,727
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
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

“Form 990 is submitted to the entire board for review and approval prior to filing.”

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

“The organization's conflict of interest policy is incorporated into the organization's by-laws. All board members are provided with a copy of the by-laws. All new members are required to sign the conflict of interest statement upon joining the board. Annual updates are required by all board members which are used to monitor and enforce compliance. In addition, staff and the board take an active role throughout the year monitoring for potential conflicts of interest.”

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

“The executive director is evaluated annually and compensation is determined using appropriate salary surveys and other information.”

Form 990, Page 6, Part VI, Line 19

“Victim assistance program strives to be financially transparent. Financial documents will be provided to individuals upon request and or they may be viewed at www.guidestar.org.”

Filing and Contact Details

Filer

EIN
38-3142753
Phone
3303760040

Signing Officer

Name
Leanne Graham
Title
Executive Director
Phone
3303760040
Signed
2014-08-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Leanne Graham
Formed
1993
Legal Domicile
Oh
Voting Board Members
31
Independent Board Members
31
Employees
26
Volunteers
52

Preparer

Preparer
Kevin K Crum
Phone
3308671222
Supplemental Narrative

Additional Explanations

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

“Advocates to contact victims via phone the day following their victimization. Judicial advocacy assists individuals by helping victims navigate through the municipal court system. Advocates support and educate victims with court proceedings in addition to information on victim's rights. Victims often require assistance with completing protection order paperwork, anti- stalking order paperwork, and crime victim compensation paperwork which all of our advocates are trained to do. Finally, trauma therapy is provided to victims who request cognitive behavioral therapy. Therapy allows victims to create safety plans, develop self-initiated goals and to secure support systems.”

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

“The intended primary use of the endowment is for future operational needs. Primary uses for additional endowments are to provide a cash reserve for when grants/funding awards are delayed which negatively affects the agency's cash flow.”

Schedule D, Page 3, Part X

“The preparation of financial statements in conformity with accounting principles generally accepted in the united states of america require the agency to report information regarding its exposure to various tax positions taken by the agency. The agency has determined whether any tax positions have met the recognition threshold and has measured the agency's exposure to those tax positions. Management believes that the agency has adequately addressed all relevant tax positions and that there are no unrecorded tax liabilities. Federal and state tax authorities generally have the right to examine and audit the previous three years of tax returns filed. If incurred, the agency records tax related penalties and interest as administrative costs in the accompanying statements of activities and functional expenses. However, the agency incurred no tax related penalties or interest in 2013 or 2012.”

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IRS990/Desc0THREE CORE SERVICES ARE PROVIDED TO CLIENTS TO ADDRESS THE AFTERMATH OF THEIR VICTIMIZATION. CRISIS INTERVENTION, JUDICIAL ADVOCACY, AND TRAUMA THERAPY ARE PROVIDED TO VICTIMS AT THE CRIME SCENE AND ALL THE WAY THROUGH THEIR RECOVERY. OVERALL, VICTIM ASSISTANCE PROGRAM STAFF AND VOLUNTEERS ASSISTED 5,901 INDIVIDUAL VICTIMS AND THEIR LOVED ONES DURING THE FISCAL YEAR. CRISIS INTERVENTION IS PROVIDED IN PERSON AND VIA OUR CRISIS HOTLINES 24 HOURS, 365 DAYS A YEAR. LOCAL LAW ENFORCEMENT REFERS VICTIMS TO OUR ORGANIZATION BY TWO METHODS. FIRST, LAW ENFORCEMENT CALLS THE 24 HOUR HOTLINE AND REQUEST STAFF TO RESPOND TO THE CRIME SCENE. SECOND, POLICE AND INCIDENT REPORTS ARE SENT TO THE ADVOCATES ON A DAILY BASIS TO ALLOW ADVOCATES TO CONTACT VICTIMS VIA PHONE THE DAY FOLLOWING THEIR VICTIMIZATION. JUDICIAL ADVOCACY ASSISTS INDIVIDUALS BY HELPING VICTIMS NAVIGATE THROUGH THE MUNICIPAL COURT SYSTEM. ADVOCATES SUPPORT AND EDUCATE VICTIMS WITH COURT PROCEEDINGS IN ADDITION TO INFORMATION ON VICTIM'S RIGHTS. VICTIMS OFTEN REQUIRE ASSISTANCE WITH COMPLETING PROTECTION ORDER PAPERWORK, ANTI- STALKING ORDER PAPERWORK, AND CRIME VICTIM COMPENSATION PAPERWORK WHICH ALL OF OUR ADVOCATES ARE TRAINED TO DO. FINALLY, TRAUMA THERAPY IS PROVIDED TO VICTIMS WHO REQUEST COGNITIVE BEHAVIORAL THERAPY. THERAPY ALLOWS VICTIMS TO CREATE SAFETY PLANS, DEVELOP SELF-INITIATED GOALS AND TO SECURE SUPPORT SYSTEMS.
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Document Assets

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Filings

Displayed year

2013 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$889,997
Liabilities
$82,687
Net assets
$807,310
Revenue
$831,460
Expenses
$669,094
Net income
$162,366
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.46$0.67$1.79$2.15$2.29$0.14
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.58$0.77$1.81$2.21$2.19$0.02
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.64$0.93$1.71$2.21$2.15$0.06
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.94$0.07$1.87$2.08$1.75$0.33
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.83$0.28$1.55$1.78$1.79$0.01
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.50$0.01$1.48$1.74$1.64$0.10
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.49$0.18$1.32$1.72$1.54$0.18
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.26$0.05$1.22$1.53$1.36$0.18
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.07$0.08$0.99$1.26$1.14$0.12
2015Detailed filing. Detailed filing data is available for this year.$0.91$0.07$0.84$0.95$0.81$0.14
2014Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.84$0.09$0.76$0.70$0.74$0.04
2013Detailed filing. Detailed filing data is available for this year.$0.89$0.08$0.81$0.83$0.67$0.16
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.73$0.11$0.62$0.73
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.76$0.07$0.68$0.72
2010Summary only. Only limited summary data is available for this year.$0.79$0.05$0.74$0.81$0.79$0.02