Civic Intelligence

National Foundation for Unemployment Com

EIN 52-1326662 • 501(c)3 • Worthington, OH

Profile

The Foundation promotes research and analysis on issues concerning unemployment compensation and workers' compensation.

121 Saint Julien StreetWorthington, OH 43085

www.uwcstrategy.org

Siviq Scores

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

Liabilities / Assets

59th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

61st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

58th percentile

5.8%

Higher net margin than 58% of similar nonprofits.

501(c)3 • <$500k 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

67th percentile

9.3%

Faster asset growth than 67% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

54th percentile

2.1%

Faster revenue growth than 54% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$113,599

Up $9,667 (+9.3%) from 2023

Liabilities

Down

$0

Down $848 (-100%) from 2023

Net Assets

Up

$113,599

Up $10,515 (+10%) from 2023

Revenue

Up

$180,504

Up $3,642 (+2.1%) from 2023

Expenses

Up

$169,990

Up $7,825 (+4.8%) from 2023

Net Income

Down

$10,514

Down $4,183 (-28%) from 2023

Trend Graphs

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2011: $127,413Liabilities 2011: $8,289Net Assets 2011: $119,1242011Assets 2012: $141,821Liabilities 2012: $5,772Net Assets 2012: $136,0492012Assets 2013: $139,612Liabilities 2013: $6,046Net Assets 2013: $133,5662013Assets 2014: $148,855Liabilities 2014: $200Net Assets 2014: $148,6552014Assets 2015: $152,533Liabilities 2015: $1,187Net Assets 2015: $151,3462015Assets 2016: $178,135Liabilities 2016: $0Net Assets 2016: $178,1352016Assets 2017: $161,629Liabilities 2017: $0Net Assets 2017: $161,6292017Assets 2018: $150,306Liabilities 2018: $0Net Assets 2018: $150,3062018Assets 2019: $130,549Liabilities 2019: $914Net Assets 2019: $129,6352019Assets 2020: $92,883Liabilities 2020: $0Net Assets 2020: $92,8832020Assets 2021: $87,393Liabilities 2021: $0Net Assets 2021: $87,3932021Assets 2022: $88,387Liabilities 2022: $0Net Assets 2022: $88,3872022Assets 2023: $103,932Liabilities 2023: $848Net Assets 2023: $103,0842023Assets 2024: $113,599Liabilities 2024: $0Net Assets 2024: $113,5992024

Highlighted filing

2024

Assets$113,599
Liabilities$0
Net Assets$113,599

Operations Trend

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

$200K$100K$0-$100KRevenue 2011: $127,499Expenses 2011: $106,027Net Income 2011: $21,4722011Revenue 2012: $161,557Expenses 2012: $144,632Net Income 2012: $16,9252012Revenue 2013: $173,129Expenses 2013: $175,612Net Income 2013: -$2,4832013Revenue 2014: $155,664Expenses 2014: $140,575Net Income 2014: $15,0892014Revenue 2015: $151,932Expenses 2015: $149,241Net Income 2015: $2,6912015Revenue 2016: $164,097Expenses 2016: $137,308Net Income 2016: $26,7892016Revenue 2017: $161,059Expenses 2017: $177,565Net Income 2017: -$16,5062017Revenue 2018: $140,648Expenses 2018: $151,971Net Income 2018: -$11,3232018Revenue 2019: $156,706Expenses 2019: $177,377Net Income 2019: -$20,6712019Revenue 2020: $34,075Expenses 2020: $70,827Net Income 2020: -$36,7522020Revenue 2021: $140,086Expenses 2021: $145,576Net Income 2021: -$5,4902021Revenue 2022: $184,459Expenses 2022: $183,465Net Income 2022: $9942022Revenue 2023: $176,862Expenses 2023: $162,165Net Income 2023: $14,6972023Revenue 2024: $180,504Expenses 2024: $169,990Net Income 2024: $10,5142024

Highlighted filing

2024

Revenue$180,504
Expenses$169,990
Net Income$10,514

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.14$0.00$1.14$1.81$1.70$0.11
2023Detailed filing. Detailed filing data is available for this year.$1.04$0.01$1.03$1.77$1.62$0.15
2022Detailed filing. Detailed filing data is available for this year.$0.88$0.00$0.88$1.84$1.83$0.01
2021Detailed filing. Detailed filing data is available for this year.$0.87$0.00$0.87$1.40$1.46$0.05
2020Detailed filing. Detailed filing data is available for this year.$0.93$0.00$0.93$0.34$0.71$0.37
2019Summary only. Only limited summary data is available for this year.$1.31$0.01$1.30$1.57$1.77$0.21
2018Summary only. Only limited summary data is available for this year.$1.50$0.00$1.50$1.41$1.52$0.11
2017Summary only. Only limited summary data is available for this year.$1.62$0.00$1.62$1.61$1.78$0.17
2016Summary only. Only limited summary data is available for this year.$1.78$0.00$1.78$1.64$1.37$0.27
2015Summary only. Only limited summary data is available for this year.$1.53$0.01$1.51$1.52$1.49$0.03
2014Summary only. Only limited summary data is available for this year.$1.49$0.00$1.49$1.56$1.41$0.15
2013Summary only. Only limited summary data is available for this year.$1.40$0.06$1.34$1.73$1.76$0.02
2012Summary only. Only limited summary data is available for this year.$1.42$0.06$1.36$1.62$1.45$0.17
2011Summary only. Only limited summary data is available for this year.$1.27$0.08$1.19$1.27$1.06$0.21
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 20, 2025
Return Version
2024v5.2
Gross Receipts
$180,504
Mission and Program Overview

Mission

The Foundation promotes research and analysis on issues concerning unemployment compensation and workers' compensation.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$91,220$86,005▼ $5,215
Pledges and Grants Receivable$4,500$16,889▲ $12,389
Cash and Non-Interest-Bearing Accounts$8,212$10,705▲ $2,493
Total Assets$103,932$113,599▲ $9,667
Liabilities
Accounts Payable and Accrued Expenses$848--
Total Liabilities$848$0▼ $848
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$103,084$113,599▲ $10,515
Total Net Assets Fund Balance$103,084$113,599▲ $10,515
Total Liabilities and Net Assets / Fund Balance$103,932$113,599▲ $9,667
Compensation and Service Providers

Board Members and Trustees

NameTitle
Max KoonceChair
Douglas J HolmesPresident
Jim Van Erden PhdVice Chair
Alison JonesDirector
Amy C EvansDirector
Dawn KopaczDirector
F Thomas LuparelloDirector
James WeantDirector
Jeffrey WoodDirector
Mark MayfieldDirector
Peter StraussDirector
Scott SandersDirector
Steve BennettDirector
Tim TuckerDirector
Tim GoodrichTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$88,720
Investment Income
$2,784
Other Revenue
$89,000
Change in Net Assets
$10,514
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$169,990
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$84,684$9,409-$94,093
Fees for Services Management$37,800$4,200-$42,000
Fees for Services Accounting$11,322$1,258-$12,580
Fees for Services Legal$9,000$1,000-$10,000
Office Expenses$815$91-$906
Other Expenses$403$45-$448
All Other Expenses$48$5-$53
Total Functional Expenses$152,991$16,999$0$169,990
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

Form 990 was reviewed with the treasurer and president.

Form 990, Part VI, Section C, Line 18

Form 990 available at the office upon request.

Form 990, Part VI, Section C, Line 19

Form 990 available at the office upon request.

Filing and Contact Details

Filer

Filer Name
National Foundation for Unemployment Com
EIN
52-1326662
Phone
6148052208
Address
121 SAINT JULIEN STREET, WORTHINGTON, OH 43085

Signing Officer

Name
Douglas J Holmes
Title
President
Phone
6148052208
Signed
2025-10-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Douglas J Holmes
Formed
1984
Legal Domicile
Oh
Voting Board Members
15
Independent Board Members
15
Employees
0
Volunteers
14

Preparer

Firm
Sharvin & Associates Cpas
Address
118 ST JULIEN, WORTHINGTON, OH 43085
Preparer
Jim Sharvin CPA
Phone
6143713079
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

ROUNDING 1.

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IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt091
IRS990/OfficeExpensesGrp/ProgramServicesAmt0815
IRS990/OfficeExpensesGrp/TotalAmt0906
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt01
IRS990/OtherExpensesGrp/Desc0BANK FEES
IRS990/OtherExpensesGrp/Desc1PRINTING
IRS990/OtherExpensesGrp/Desc2WEBSITE MAINTENANCE
IRS990/OtherExpensesGrp/Desc3POSTAGE & SHIPPING
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0441
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1340
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2210
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt345
IRS990/OtherExpensesGrp/ProgramServicesAmt03967
IRS990/OtherExpensesGrp/ProgramServicesAmt13062
IRS990/OtherExpensesGrp/ProgramServicesAmt21890
IRS990/OtherExpensesGrp/ProgramServicesAmt3403
IRS990/OtherExpensesGrp/TotalAmt04408
IRS990/OtherExpensesGrp/TotalAmt13402
IRS990/OtherExpensesGrp/TotalAmt22100
IRS990/OtherExpensesGrp/TotalAmt3448
IRS990/OtherRevenueMiscGrp/BusinessCd0611430
IRS990/OtherRevenueMiscGrp/BusinessCd1611710
IRS990/OtherRevenueMiscGrp/BusinessCd2611710
IRS990/OtherRevenueMiscGrp/Desc0SPONSORS
IRS990/OtherRevenueMiscGrp/Desc1SERVICE REVENUE
IRS990/OtherRevenueMiscGrp/Desc2EXHIBITORS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt047000
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt130000
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt212000
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt047000
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt130000
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt212000
IRS990/OtherRevenueTotalAmt089000
IRS990/PartialLiquidationInd00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt04500
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt016889
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0DOUGLAS J HOLMES
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0541700
IRS990/ProgramServiceRevenueGrp/BusinessCd1611710
IRS990/ProgramServiceRevenueGrp/Desc0CONFERENCE
IRS990/ProgramServiceRevenueGrp/Desc1PUBLICATIONS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt085751
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt12969
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt085751
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt12969
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt02117
IRS990/PYOtherExpensesAmt0162165
IRS990/PYOtherRevenueAmt086000
IRS990/PYProgramServiceRevenueAmt088745
IRS990/PYRevenuesLessExpensesAmt014697
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0162165
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0176862
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt010514
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0180504
IRS990/SavingsAndTempCashInvstGrp/BOYAmt091220
IRS990/SavingsAndTempCashInvstGrp/EOYAmt086005
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0177720
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0174745
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0184010
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0140075
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt033910
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0710460
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt02784
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt02117
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0449
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt011
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0165
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt05526
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99230
IRS990ScheduleA/PublicSupportPY170Pct00.99610
IRS990ScheduleA/PublicSupportTotal170Amt0710460
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0177720
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0174745
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0184010
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0140075
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt033910
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0710460
IRS990ScheduleA/TotalSupportAmt0715986
IRS990/ScheduleBRequiredInd00
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd01
IRS990ScheduleJ/CompensationCommitteeInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0176249
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt032874
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0DOUGLAS J HOLMES
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0209123
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0THE NATIONAL FOUNDATION FOR UNEMPLOYMENT COMPENSATION & WORKERS' COMPENSATION, INC. (FOUNDATION) SHARES MANAGEMENT, STAFF AND OFFICE FACILITIES WITH UWC-STRAGEGIC SERVICES ON UNEMPLOYMENT & WORKERS' COMPENSATION (UWC). THE FEIN FOR UWC IS 53-0190507. UWC IS A RELATED PARTY. UWC IS A NON-PROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME TAXES UNDER THE INTERNAL REVENUE CODE SECTION 501(C)(6). THE FOUNDATION PAYS UWC A MANAGEMENT FEE BASED UPON AN ALLOCATION OF OPERATING EXPENSES.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 3
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleJ/WrittenEmploymentContractInd0X
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 WAS REVIEWED WITH THE TREASURER AND PRESIDENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 AVAILABLE AT THE OFFICE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990 AVAILABLE AT THE OFFICE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ROUNDING 1.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0103932
IRS990/TotalAssetsEOYAmt0113599
IRS990/TotalAssetsGrp/BOYAmt0103932
IRS990/TotalAssetsGrp/EOYAmt0113599
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt016999
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0152991
IRS990/TotalFunctionalExpensesGrp/TotalAmt0169990

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