Ohio Council for Cognitive Health

Nonprofit profile at a glance

EIN
815033406
IRS 990 coverage
2018–2024
Forms available
Form 990 2024
Location
Toledo, OH, USA
Phone
6142663809
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Alzheimer's Disease

Reported finances

Revenue
$379,062
Expenses
$538,754
Assets
$303,035
Liabilities
$165,995

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

13 people listed

Executive titles in this filing

  • SALLI BOLLIN (EXECUTIVE DIRECTOR & DIRECTOR)

Highest reported compensation

  • BONNIE K BURMAN (DIRECTOR): $205,947 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission is to support initiatives and programs within the state of Ohio relating to cognitive impairments and changes through thought leadership, advocacy and collaborative partnerships.

What it reported doing in 2024

The Ohio council for cognitive health has been designated by dementia friendly america (a part of usaging) as the state lead for creating, sustaining and growing dementia inclusive communities in Ohio. "a dementia-friendly or inclusive community is a village, town, city or county that is informed, safe and respectful of individuals living with dementia, their families and caregivers, and provides supportive options that foster quality of life." (dfa)along with our national lead, dementia friendly america (dfa), we are helping communities throughout our great state become dementia friendly. Just as we have worked hand in hand with people living with dementia and their care partners, we are continuing our efforts by collaborating hand in hand with many local, regional and national partners by developing resources and programmatic activities to assist them as they nurture and sustain dementia friendly initiatives. Our new web-based platform is proving to be superb resources for communities considering moving down this path.as part of this initiative, we provide: support for addressing dementia as a public health priority; information about brain health and other resources; a focus on what matters most to those impacted by dementia by involving people with dementia and their care partners in our hand in hand approach; a learning collaborative; tools to create practical solutions; state and national social media presence; assistance with operational improvement; subject matter expertise; educational materials for community members; evaluation guidelines, metrics, and program performance measurement; trend monitoring and identification of new opportunities; and a framework for measuring inputs, outputs, outcomes, and impact.

Operating model

Revenue model
Donor-supported. 98% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and most voting board members are independent. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 70
  • Transparency & Controls: 65
  • Accountability: 100
  • Sustainability: 13
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 89.4%; rating input score 89
  • Program expense ratio: 62.8%; rating input score 63
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -42.1%; rating input score 7; 7th percentile among comparable filings
  • Total-asset coverage ratio: 0.56; rating input score 27; 27th percentile among comparable filings
  • Liabilities to assets ratio: 0.55; rating input score 10; 10th percentile among comparable filings
  • Officer compensation ratio: 38.2%; rating input score 7; 7th percentile among comparable filings

Growth

  • Program expense growth: 5.3% per year; rating input score 100; 55th percentile among comparable filings
  • Revenue growth: -5.5% per year; rating input score 0; 10th percentile among comparable filings
  • Asset growth: -1.8% per year; rating input score 0; 18th percentile among comparable filings

Details

  • Where the money goes: 89.4% of revenue deployed · 62.8% of spending went to programs
  • Governance: 13 of 13 board members independent · 8 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $338K in reported program spending
  • Leadership: top reported pay $206K · 13 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 23 of 23 current checks pass
  • Schedules: 5 filed schedules · includes major donors and executive pay
  • Filing history: 6 filing years from 2018 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Sustainability: Operating margin scored 7/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 27/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 7/100.
  • High — Sustainability: Liabilities to assets ratio scored 10/100.