Plan of Southwest Ohio Inc

Nonprofit profile at a glance

EIN
311486601
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Cincinnati, OH, USA
Phone
5138216111
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Health Support Services

Official website

Reported finances

Revenue
$703,233
Expenses
$691,186
Assets
$1,146,736
Liabilities
$37,698

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

Leadership & pay

15 people listed

Executive titles in this filing

  • STACY MARTZ (EXECUTIVE DIRECTOR)
  • GARY SPARKS (PRESIDENT)
  • JIM HARTER (VICE PRESIDENT)

People named in this filing

  • STACY MARTZ (EXECUTIVE DIRECTOR)
  • GARY SPARKS (PRESIDENT)
  • JIM HARTER (VICE PRESIDENT)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

To help families care for loved ones with disabilities across their lifetimes.

What it reported doing in 2024

Family surrogacy program: to help families care for loved ones with disabilities across their lifetimes. Overhead expenses allocated to programs we provide to our participants: planning, family surrogacy, recreation and cognitive enhanchment therapy.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 79
  • Transparency & Controls: 92
  • Accountability: 64
  • Sustainability: 53
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 83.7%; rating input score 84
  • Program expense ratio: 83.9%; rating input score 84
  • Fundraising efficiency: $10.19 raised per $1 spent on fundraising; rating input score 38; 38th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • 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: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 1.7%; rating input score 41; 41st percentile among comparable filings
  • Total-asset coverage ratio: 1.66; rating input score 59; 59th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 57; 57th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 17.9% per year; rating input score 100; 80th percentile among comparable filings
  • Revenue growth: 5.9% per year; rating input score 100; 49th percentile among comparable filings
  • Asset growth: 21.9% per year; rating input score 100; 84th percentile among comparable filings

Details

  • Where the money goes: 83.7% of revenue deployed · 83.9% of spending went to programs
  • Governance: 15 of 15 board members independent · 1 of 7 filing controls reported
  • Programs: 6 filed program accomplishments · $580K in reported program spending
  • Leadership: top reported pay $0 · 15 people listed
  • Consistency: 29 of 29 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: Filed and resolved organization relationships.
  • 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 — Accountability: Governance controls: 5 of 6 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 38/100.
  • Moderate — Sustainability: Operating margin scored 41/100.
  • Review — Sustainability: Total-asset coverage ratio scored 59/100.
  • Review — Sustainability: Liabilities to assets ratio scored 57/100.