Civic Intelligence

Lydia'S House Inc

990 • Fiscal year 2019 • EIN 80-0832277

Jan 01, 2019 to Dec 31, 2019 • Filed on May 17, 2020

PO Box 128808Cincinnati, OH 45212

(513) 549-7752

Siviq Scores

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

Liabilities / Assets

67th percentile

0.22x

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

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

84th percentile

0.75x

Higher debt load relative to revenue than 84% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

90th percentile

44%

Higher net margin than 90% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

40th percentile

$29,266

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 5.1% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

79th percentile

19%

Faster asset growth than 79% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

21st percentile

-11%

Faster revenue growth than 21% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$1,957,983

Up $311,951 (+19%) from 2018

Net Assets

Up

$1,525,737

Up $257,232 (+20%) from 2018

Liabilities

Up

$432,246

Up $54,719 (+14%) from 2018

Revenue

Down

$579,382

Down $69,786 (-11%) from 2018

Expenses

Up

$322,148

Up $101,123 (+46%) from 2018

Net Income

Down

$257,234

Down $170,909 (-40%) from 2018

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 2013: $224,104Liabilities 2013: $6,038Net Assets 2013: $218,0662013Assets 2014: $383,695Liabilities 2014: $4,693Net Assets 2014: $379,0022014Assets 2015: $397,554Liabilities 2015: $5,263Net Assets 2015: $392,2912015Assets 2016: $400,100Liabilities 2016: $1,339Net Assets 2016: $398,7612016Assets 2017: $771,426Liabilities 2017: $111,928Net Assets 2017: $659,4982017Assets 2018: $1,646,032Liabilities 2018: $377,527Net Assets 2018: $1,268,5052018Assets 2019: $1,957,983Liabilities 2019: $432,246Net Assets 2019: $1,525,7372019Assets 2020: $2,281,214Liabilities 2020: $453,776Net Assets 2020: $1,827,4382020Assets 2021: $2,749,858Liabilities 2021: $548,299Net Assets 2021: $2,201,5592021Assets 2022: $2,909,490Liabilities 2022: $406,117Net Assets 2022: $2,503,3732022Assets 2023: $2,982,866Liabilities 2023: $358,086Net Assets 2023: $2,624,7802023Assets 2024: $3,492,737Liabilities 2024: $385,480Net Assets 2024: $3,107,2572024

Highlighted filing

2019

Assets$1,957,983
Liabilities$432,246
Net Assets$1,525,737

Operations Trend

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

$1.5M$1.0M$500K$0Revenue 2013: $224,539Expenses 2013: $18,496Net Income 2013: $206,0432013Revenue 2014: $244,632Expenses 2014: $83,694Net Income 2014: $160,9382014Revenue 2015: $103,250Expenses 2015: $89,961Net Income 2015: $13,2892015Revenue 2016: $102,583Expenses 2016: $96,113Net Income 2016: $6,4702016Revenue 2017: $410,289Expenses 2017: $150,004Net Income 2017: $260,2852017Revenue 2018: $649,168Expenses 2018: $221,025Net Income 2018: $428,1432018Revenue 2019: $579,382Expenses 2019: $322,148Net Income 2019: $257,2342019Revenue 2020: $660,000Expenses 2020: $358,299Net Income 2020: $301,7012020Revenue 2021: $769,211Expenses 2021: $395,243Net Income 2021: $373,9682021Revenue 2022: $673,592Expenses 2022: $378,064Net Income 2022: $295,5282022Revenue 2023: $517,463Expenses 2023: $434,457Net Income 2023: $83,0062023Revenue 2024: $1,024,939Expenses 2024: $542,462Net Income 2024: $482,4772024

Highlighted filing

2019

Revenue$579,382
Expenses$322,148
Net Income$257,234
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
May 17, 2020
Return Version
2019v5.1
Gross Receipts
$579,382
Mission and Program Overview

Mission

Our mission is to provide safe, stable and supportive housing to women and children in transition and crisis.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$926,822$1,255,055▲ $328,233
Cash and Non-Interest-Bearing Accounts$549,483$652,094▲ $102,611
Pledges and Grants Receivable$163,998$46,951▼ $117,047
Prepaid Expenses and Deferred Charges$5,539$3,693▼ $1,846
Total Assets$1,646,032$1,957,983▲ $311,951
Other Assets Total$190$190→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$211,003$300,000▲ $88,997
Unsecured Notes Loans Payable$86,846$81,448▼ $5,398
Accounts Payable and Accrued Expenses$79,678$42,434▼ $37,244
Other Liabilities-$8,364-
Total Liabilities$377,527$432,246▲ $54,719
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,164,936$1,389,030▲ $224,094
Net Assets With Donor Restrictions$103,569$136,707▲ $33,138
Total Net Assets Fund Balance$1,268,505$1,525,737▲ $257,232
Total Liabilities and Net Assets / Fund Balance$1,646,032$1,957,983▲ $311,951

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,179,972$67,465-
Other Land Buildings$13,563$14,185-
Land$61,520--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Mary Ellen MitchellPresidentFT$29,266$29,266
Meridith OwensbyTreasurerFT$16,080$16,080

Board Members and Trustees

NameTitle
Calista H SmithVice President
Jane GerdsenMember
Kathy PorterMember
Jill StoxenSecretary
Andy WelchTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$535,107
Program Service Revenue
$44,275
Investment Income
$0
Other Revenue
$0
All Other Contributions
$455,757
Change in Net Assets
$257,234
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$181,288
Salaries, Compensation, and Employee Benefits$140,860
Total Fundraising Expense$9,848
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$61,133$13,929$2,321$77,383
Current Officers, Directors, Trustees, and Key Employees$35,823$8,162$1,360$45,345
Occupancy$36,659$0$0$36,659
Depreciation Depletion$36,521$0$0$36,521
Office Expenses$9,835$1,302$2,538$13,675
Insurance$1,803$11,000$0$12,803
Payroll Taxes$9,568$2,180$363$12,111
Fees for Services Accounting$0$10,988$0$10,988
Travel$7,751$55$0$7,806
Pension Plan Contributions$4,756$1,084$181$6,021
Other Expenses$163$2,112$2,982$5,257
Fees for Services Other$3,265$233$39$3,537
Interest$2,301$0$0$2,301
Information Technology$1,679$383$64$2,126
Total Functional Expenses$243,857$68,443$9,848$322,148
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Benjamin EilermanSpouse to key employeeConstruction ManagerNo$30,360
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Tenant deposits$7,229
Resident funds held$1,135
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
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Lydia's House Inc
EIN
80-0832277
Phone
5135497752
Address
PO Box 128808, Cincinnati, OH 45212

Signing Officer

Name
Mary Ellen Mitchell
Title
President
Phone
5135497752
Signed
2020-05-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mary Ellen Mitchell
Formed
2012
Legal Domicile
Oh
Voting Board Members
7
Independent Board Members
5
Employees
10
Volunteers
30

Preparer

Firm
Locey Mitchell & Associates Ltd
Address
4760 Red Bank Expressway Suite 216, CINCINNATI, OH 45227
Preparer
Emily Mitchell
Phone
5132813333
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

The draft of the Form 990 is provided to the board members prior to filing where they review the return electronically. Questions are answered via email or phone calls. Once approved, the Form 990 is filed.

Pt VI, Line 12C

Upon joining the board, board members are asked to disclose any potential conflict of interests. If any conflict of interest transactions would arise, the disinterested members vote on whether the transaction is fair and reasonable.

Pt VI, Line 2

Employee is a family member of Board President. Conflict of interest disclosure process was followed and family member abstained from hiring deliberation and decision.

Other

This Form 990 includes all financial transactions for Carter, LLC, a subordinate that is owned 100% by Lydia's House.

Pt III, Line 2

In 2019, the Organization place in-service eight new low income housing independent living units. This substantially increased its cacpacity for transitional housing.

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IRS990/Desc0Homeless women and children are invited to stay at Lydia's House for six to eighteen months. While they gain job skills, secure long- term housing, and conserve their financial resources, they will be nurtured in a home where they are welcomed as honored guests. Residents will strengthen one another through the sharing of meals and in-house educational opportunities.As space is available, residents can move to the income-based Virginia Coffey House nearby and continue ongoing support from Lydia's House. In 2019, residents will be able to move into Lydia's independent living facility. Residents can continue to build on accomplishments from Lydia's House while living on their own.
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IRS990/PYContributionsGrantsAmt0649148
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt0104145
IRS990/PYOtherRevenueAmt020
IRS990/PYRevenuesLessExpensesAmt0428143
IRS990/PYSalariesCompEmpBnftPaidAmt0116880
IRS990/PYTotalExpensesAmt0221025
IRS990/PYTotalRevenueAmt0649168
IRS990/QuidProQuoContributionsInd0false
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IRS990/ReconcilationRevenueExpnssAmt0257234
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt044275
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt061000
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt052470
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt0109660
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt022446
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt020600
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt0266176
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0537408
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0649168
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0410289
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0101211
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0107357
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01805433
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt044275
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt01372
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt01147
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt046794
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/OtherSupportSumAmt00
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IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00.72940
IRS990ScheduleA/PublicSupportPY509Pct00.32550
IRS990ScheduleA/PublicSupportTotal509Amt01350960
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt081656
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt0266905
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt0109660
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt022446
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt020600
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt0501267
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt020656
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus1YearAmt0214435
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt0235091
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0649168
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0410289
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0102583
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0108504
IRS990ScheduleA/Total509Grp/TotalAmt01852227
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01852227
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IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt01179972
IRS990ScheduleD/BuildingsGrp/DepreciationAmt067465
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt01247437
IRS990ScheduleD/LandGrp/BookValueAmt061520
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt061520
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt013563
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt014185
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt027748
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt07229
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11135
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Tenant deposits
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Resident funds held
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01255055
IRS990ScheduleD/TotalLiabilityAmt08364
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0Benjamin Eilerman
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0Spouse to key employee
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt030360
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0Construction Manager
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The draft of the Form 990 is provided to the board members prior to filing where they review the return electronically. Questions are answered via email or phone calls. Once approved, the Form 990 is filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Upon joining the board, board members are asked to disclose any potential conflict of interests. If any conflict of interest transactions would arise, the disinterested members vote on whether the transaction is fair and reasonable.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Employee is a family member of Board President. Conflict of interest disclosure process was followed and family member abstained from hiring deliberation and decision.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3This Form 990 includes all financial transactions for Carter, LLC, a subordinate that is owned 100% by Lydia's House.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4In 2019, the Organization place in-service eight new low income housing independent living units. This substantially increased its cacpacity for transitional housing.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt III, Line 2
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0true
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01646032
IRS990/TotalAssetsEOYAmt01957983
IRS990/TotalAssetsGrp/BOYAmt01646032
IRS990/TotalAssetsGrp/EOYAmt01957983
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0535107
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt09848
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt068443
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0243857
IRS990/TotalFunctionalExpensesGrp/TotalAmt0322148
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0377527
IRS990/TotalLiabilitiesEOYAmt0432246
IRS990/TotalLiabilitiesGrp/BOYAmt0377527
IRS990/TotalLiabilitiesGrp/EOYAmt0432246
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01525737
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0243857

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