Ground Level Solutions INC

IRS exemption revoked

Columbus, OHUnknown exempt organization EIN 31-1118789Revenue $3.8M in FY2022Latest filing we have: 2022. Newer ones may not be in our data yet. Filed since? Tell us.

On file with the IRSgroundlevelsolutions.orgColumbus, OH

Claim this org

(tell your story, add context, and more) Claim it free, then get the verified mark for $1,000 a year, plus $10 a year for the ID check.

How does your 990 look to donors? Take the 10-Question Audit

Provide heating and weatherization for low income families as well as training and energy education for staff and outside contractors.

Form 990 Part I, line 1, FY2022. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 31-1118789) · Dispute this line
99¢ of each $1 spent went to programs.
Run by 2 volunteers and 26 employees.
Mission: Form 990 Part I, line 1 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2022 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
Revoked
IRS exemption revoked
The IRS revoked its tax exemption.
IRS Auto-Revocation List
Latest return
FY2022
latest Form 990
The latest return is for FY2022, 4 tax years back.
IRS e-file · Filing history
Surplus or deficit
0 of 3
filings with a surplus
Average deficit $256K a year · 7% of revenue · last 3 filings
A surplus in 0 of the last 3 filings.
Pt I · Ln 19 · 3 filings
Spent on programs
99%
of spending
99% of spending went to programs.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$87K
to officers and key staff · 2% of spending
Pay to officers and key staff is 2% of spending.
Part VII, Section A
<0.1 mo
of spending, in cash
<0.1 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$1.1M
total owed
No data yet: the filing does not give total assets.
Pt X · Ln 26
Independent board members
7
of 7 voting members
7 of 7 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$3.8M
-1% vs prior year
Spent
$3.9M
To programs
99%
Net assets
−$1.1M
By yearFY2020–FY2022
Revenue
$3.8M
FY2022▼ -1%
Tap a bar for its year
Revenue by fiscal year
FY2020$3.6M
FY2021$3.8M
FY2022$3.8M
Expenses
$3.9M
FY2022▼ -8%
Tap a bar for its year
Expenses by fiscal year
FY2020$3.7M
FY2021$4.2M
FY2022$3.9M
Net assets
−$1.1M
FY2022▼ -15%
Tap a bar for its year
Net assets by fiscal year
FY2020−$508K
FY2021−$956K
FY2022−$1.1M

From the FY2022 Form 990 · figures checked against the IRS filing · see the original

IRS revoked this organization's tax-exempt status on May 15, 2026

Is it real?

No. The IRS revoked its tax exemption. Latest filing we have: FY2022.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $3.9M Management & general 0% · $14K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

8 people listed on the 990; $87K paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation
Ex. Dir.
$87,000Pt VII · Sec A
Board President
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
VP Board
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2022FY2021FY2020
John Johnson$87,000$80,054$80,016

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Ground Level Solutions INC executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Helps low-income families with heating and weatherization, offering energy training.

Questions for Ground Level Solutions INC

Tap to ask. Ground Level Solutions INC sees how many people are interested.

Your first name shows with your question. Ground Level Solutions INC answers here, for everyone.

1 program · $3.9M · in their own filed words · FY2022
01

Heating, Weatherization, and Insulation Program Epp

Program - lower electric utilization

Form 990 Part III, line 4, FY2022. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 31-1118789) · Dispute this line
$3.9Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Federal money

Single Audit · Federal Audit Clearinghouse · money spent from federal programs
Year ending Dec 2020 · $1.4M federal money spent
Low-Income Home Energy AssistanceDepartment of Health and Human Services · ALN 93.568 · Through Ohio Development Services Agency$724K
Weatherization Assistance for Low-Income PersonsDepartment of Energy · ALN 81.042 · Through Ohio Development Services Agency$693K

The auditor reported 2 findings: a material weakness in money controls, questioned costs.

Year ending Dec 2019 · $2.1M federal money spent
Low-Income Home Energy AssistanceDepartment of Health and Human Services · ALN 93.568 · Through Ohio Development Services Agency$1.1M
Weatherization Assistance for Low-Income PersonsDepartment of Energy · ALN 81.042 · Through Ohio Development Services Agency$977K

The auditor reported 4 findings: a material weakness in money controls.

Year ending Dec 2018 · $1.6M federal money spent
Low-Income Home Energy AssistanceDepartment of Health and Human Services · ALN 93.568 · Through Ohio Development Services Agency$838K
Weatherization Assistance for Low-Income PersonsDepartment of Energy · ALN 81.042 · Through Ohio Development Services Agency$717K

The auditor reported no findings.

Year ending Dec 2017 · $1.7M federal money spent
Low-Income Home Energy AssistanceDepartment of Health and Human Services · ALN 93.568 · Through Ohio Development Services Agency$983K
Weatherization Assistance for Low-Income PersonsDepartment of Energy · ALN 81.042 · Through Ohio Development Services Agency$707K

The auditor reported no findings.

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$3.8M
Ln 12
Fees for servicesLn 2g$3.8M
Money outPt IX
$3.9M
Ln 25
Programscol B$3.9M
Managementcol C$14K
Owns and owesPt X
−$1.1M
net assets · Ln 32
Cash and savingsLn 1–2−$134K
Total assetsLn 16$0
LiabilitiesLn 26$1.1M
PeoplePt VI, VII
8
listed · VII A
PaidVII A1
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$3.8M
Total revenueLn 12$3.8M
Assets in detailPt X, end of year
CashLn 1$94K
SavingsLn 2−$227K
Cash and savings togetherLn 1–2−$134K
Accounts receivableLn 4$78K
Inventories for sale or useLn 8$26K
Prepaid expenses and deferred chargesLn 9$30K
Total assetsLn 16$0
LiabilitiesLn 26$1.1M
Net assetsLn 32−$1.1M
OperationsPt I, VI
EmployeesI 526
VolunteersI 62
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2−$600K−$134K
Land, buildings, equipmentLn 10c$365K$0
Total assetsLn 16$29K$0
LiabilitiesLn 26$985K$1.1M
Net assetsLn 32−$956K−$1.1M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of disqualified personsLn 6$769K$769K$0$0
Pension plan contributionsLn 8$22K$22K$0$0
Other employee benefitsLn 9$73K$73K$0$0
Payroll taxesLn 10$85K$85K$0$0
Management feesLn 11a$4K$4K$0$0
Accounting feesLn 11c$11K$0$11K$0
Office expensesLn 13$8K$8K$615$0
OccupancyLn 16$43K$43K$0$0
TravelLn 17$34K$34K$0$0
Conferences, conventions and meetingsLn 19$3K$3K$0$0
InterestLn 20$3K$3K$0$0
InsuranceLn 23$32K$32K$0$0
All other expensesLn 24e$2.8M$2.8M$3K$0
Total functional expensesLn 25$3.9M$3.9M$14K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2022 Latest ViewingFiled with the IRS Nov 17, 2023 $3.8M$3.9M−$145K−$1.1M 990 PDF
FY2021Filed with the IRS Nov 15, 2022 $3.8M$4.2M−$451K−$956K 990 PDF
FY2020Filed with the IRS Oct 29, 2021 $3.6M$3.7M−$172K−$508K 990 PDF

Schedules filed Part IV

I · Grants O · Explanations
See the full FY2022 990
Part I · Summary $3,756,068 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $3,796,379$3,756,068
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $3,796,379$3,756,068
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $1,110,175$948,169
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $3,136,706$2,952,456
I-18 Total expensesPrior year $4,246,881$3,900,625
I-19 Revenue less expensesPrior year −$450,502−$144,557
Part VI · Governance 7 of 7 board members independent, no flags
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $3,756,068 across 2 lines filed
Lines not itemized here account for $13 of total revenue; see the IRS return.
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Unrelated business $0 · Excluded from tax $0$3,756,055
VIII-12 Total revenueRelated to mission $3,756,055 · Unrelated business $0 · Excluded from tax $13$3,756,068
Part IX · Statement of functional expenses $3,900,625 across 13 lines filed
IX-6 Pay of disqualified personsPrograms $768,667 · Management $0 · Fundraising $0$768,667
IX-8 Pension plan contributionsPrograms $21,880 · Management $0 · Fundraising $0$21,880
IX-9 Other employee benefitsPrograms $72,963 · Management $0 · Fundraising $0$72,963
IX-10 Payroll taxesPrograms $84,659 · Management $0 · Fundraising $0$84,659
IX-11a Management feesPrograms $3,519 · Management $0 · Fundraising $0$3,519
IX-11c Accounting feesPrograms $0 · Management $11,200 · Fundraising $0$11,200
IX-13 Office expensesPrograms $7,753 · Management $615 · Fundraising $0$8,368
IX-16 OccupancyPrograms $42,585 · Management $0 · Fundraising $0$42,585
IX-17 TravelPrograms $34,027 · Management $0 · Fundraising $0$34,027
IX-19 Conferences, conventions and meetingsPrograms $2,600 · Management $0 · Fundraising $0$2,600
IX-20 InterestPrograms $3,025 · Management $0 · Fundraising $0$3,025
IX-23 InsurancePrograms $31,511 · Management $0 · Fundraising $0$31,511
IX-24e All other expensesPrograms $2,813,045 · Management $2,576 · Fundraising $0$2,815,621
IX-25 Total functional expensesPrograms $3,886,234 · Management $14,391 · Fundraising $0$3,900,625
Part X · Balance sheet $0 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year −$599,623$93,658
X-2 Savings and temporary cash investments−$227,384
X-4 Accounts receivableStart of year $208,568$77,850
X-8 Inventories for sale or useStart of year $26,052$26,052
X-9 Prepaid expenses and deferred chargesStart of year $29,824$29,824
X-10c Land, buildings and equipment, netStart of year $364,609$0
X-16 Total assetsStart of year $29,430$0
X-17 Accounts payable and accrued expensesStart of year $857,593$1,013,158
X-18 Grants payable$189,439
X-19 Deferred revenueStart of year −$118,969−$118,969
X-24 Unsecured notes and loans payable$16,659
X-26 Total liabilitiesStart of year $985,160$1,100,287
X-27 Net assets without donor restrictionsStart of year −$955,730−$1,100,287
X-32 Total net assets or fund balancesStart of year −$955,730−$1,100,287
X-33 Total liabilities and net assetsStart of year $29,430$0
Part XI · Reconciliation of net assets −$1,100,287 net assets at year end
XI-1 Total revenue$3,756,068
XI-2 Total expenses$3,900,625
XI-3 Revenue less expenses−$144,557
XI-4 Net assets at start of year−$955,730
XI-10 Net assets at end of year−$1,100,287

Form 990 e-file FY2022 from the IRS (about our sources) · Classification, formation year and address from the IRS Business Master File

Similar organizations you could support · Compare with another nonprofit

The names, titles, and financial information shown on this page are reproduced from IRS Form 990 filings, which are public records. More

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown. A filing can only be corrected by the organization filing an amended return with the IRS; the corrected information appears here at our next update.

We publish only information contained in the public IRS filing, and less than the filing contains. Our pages do not display home addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, contact the filing organization or the IRS directly.

All figures come from public IRS Form 990 filings. Comparisons are computed from the filing against similar orgs. They are not a rating.