Civic Intelligence

Castleton Community Seniors Inc.

990 • Fiscal year 2019 • EIN 03-0357112

Jan 01, 2019 to Dec 31, 2019 • Filed on Mar 11, 2020

Refreshing map…

2108 Main StreetCastleton, VT 05735

(802) 468-3093

Siviq Scores

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

Liabilities / Assets

31st percentile

0.00x

Higher debt load relative to assets than 31% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

31st percentile

0.00x

Higher debt load relative to revenue than 31% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

90th percentile

47%

Higher net margin than 90% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

50th percentile

$0

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

82nd percentile

29%

Faster asset growth than 82% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

91st percentile

81%

Faster revenue growth than 91% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Up

$535,414

Up $120,226 (+29%) from 2018

Net Assets

Up

$534,714

Up $199,359 (+59%) from 2018

Liabilities

Down

$700

Down $79,133 (-99%) from 2018

Revenue

Up

$421,971

Up $188,484 (+81%) from 2018

Expenses

Down

$222,612

Down $21,522 (-8.8%) from 2018

Net Income

Up

$199,359

Up $210,006 (+1972%) from 2018

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$800K$600K$400K$200K$0Assets 2011: $544,528Liabilities 2011: $100,710Net Assets 2011: $443,8182011Assets 2012: $551,951Liabilities 2012: $125,120Net Assets 2012: $426,8312012Assets 2013: $534,234Liabilities 2013: $112,806Net Assets 2013: $421,4282013Assets 2014: $478,309Liabilities 2014: $109,281Net Assets 2014: $369,0282014Assets 2015: $455,462Liabilities 2015: $93,058Net Assets 2015: $362,4042015Assets 2016: $447,928Liabilities 2016: $83,345Net Assets 2016: $364,5832016Assets 2017: $427,631Liabilities 2017: $81,629Net Assets 2017: $346,0022017Assets 2018: $415,188Liabilities 2018: $79,833Net Assets 2018: $335,3552018Assets 2019: $535,414Liabilities 2019: $700Net Assets 2019: $534,7142019Assets 2020: $692,645Liabilities 2020: $700Net Assets 2020: $691,9452020Assets 2021: $730,168Liabilities 2021: $700Net Assets 2021: $729,4682021Assets 2022: $753,177Liabilities 2022: $700Net Assets 2022: $752,4772022Assets 2023: $686,284Liabilities 2023: $1,550Net Assets 2023: $684,7342023Assets 2024: $640,041Liabilities 2024: $1,550Net Assets 2024: $638,4912024

Highlighted filing

2019

Assets$535,414
Liabilities$700
Net Assets$534,714

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $223,570Expenses 2011: $245,664Net Income 2011: -$22,0942011Revenue 2012: $220,622Expenses 2012: $237,045Net Income 2012: -$16,4232012Revenue 2013: $244,224Expenses 2013: $248,281Net Income 2013: -$4,0572013Revenue 2014: $193,541Expenses 2014: $246,304Net Income 2014: -$52,7632014Revenue 2015: $223,211Expenses 2015: $229,360Net Income 2015: -$6,1492015Revenue 2016: $229,593Expenses 2016: $226,968Net Income 2016: $2,6252016Revenue 2017: $208,739Expenses 2017: $227,320Net Income 2017: -$18,5812017Revenue 2018: $233,487Expenses 2018: $244,134Net Income 2018: -$10,6472018Revenue 2019: $421,971Expenses 2019: $222,612Net Income 2019: $199,3592019Revenue 2020: $333,744Expenses 2020: $176,513Net Income 2020: $157,2312020Revenue 2021: $204,150Expenses 2021: $166,627Net Income 2021: $37,5232021Revenue 2022: $244,425Expenses 2022: $221,416Net Income 2022: $23,0092022Revenue 2023: $200,317Expenses 2023: $268,060Net Income 2023: -$67,7432023Revenue 2024: $206,911Expenses 2024: $253,154Net Income 2024: -$46,2432024

Highlighted filing

2019

Revenue$421,971
Expenses$222,612
Net Income$199,359
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Mar 11, 2020
Return Version
2019v5.0
Gross Receipts
$431,619
Mission and Program Overview

Mission

Provide meals and social opportunities for senior citizens.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$379,494$362,770▼ $16,724
Cash and Non-Interest-Bearing Accounts$15,411$96,758▲ $81,347
Savings and Temporary Cash Investments$20,032$70,858▲ $50,826
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$415,188$535,414▲ $120,226
Other Assets Total$251$5,028▲ $4,777
Liabilities
Mortgage Notes Payable Secured by Investment Property$79,133--
Other Liabilities$700$700→ $0
Total Liabilities$79,833$700▼ $79,133
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$335,355$534,714▲ $199,359
Total Net Assets Fund Balance$335,355$534,714▲ $199,359
Total Liabilities and Net Assets / Fund Balance$415,188$535,414▲ $120,226

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$355,368$269,225$618,490
Equipment-$92,626$92,626
Other Land Buildings$2,402$49,736$52,138
Land$5,000-$5,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Sharon KendallPresident
Toni LobdellVice President
Al GustafsonDirector
Barb GustafsonDirector
Bob DayDirector
Chazz ColletteDirector
Debbie RosmusDirector
Dennis JensenDirector
Dr James WrightDirector
Gretiena JohnsonDirector
Holly HitchcockDirector
Joan ChaderDirector
Mary Beth HadekaDirector
Rosemaria DoranDirector
Sharon GowanDirector
Sue DecarolisSecretary
Cecelia HuntTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$302,570
Program Service Revenue
$118,040
Investment Income
$989
Other Revenue
$372
All Other Contributions
$302,570
Change in Net Assets
$199,359
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$122,008
Other Expenses$100,604
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$25,147$88,191-$113,338
Occupancy$30,628--$30,628
Depreciation Depletion$16,502--$16,502
Payroll Taxes$1,923$6,747-$8,670
Insurance$7,071--$7,071
Office Expenses$5,957--$5,957
Interest$3,198--$3,198
Other Expenses$2,609--$2,609
Fees for Services Accounting-$2,258-$2,258
All Other Expenses$1,471--$1,471
Total Functional Expenses$125,416$97,196$0$222,612
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

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Security Deposits$700
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
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, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

Al gustafson & barb gustafson are married

Form 990, Part VI, Line 11B: Form 990 Review Process

Reviewed by Management

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Available upon request

Filing and Contact Details

Filer

Filer Name
Castleton Community Seniors Inc
EIN
03-0357112
Phone
8024683093
Address
2108 MAIN STREET, CASTLETON, VT 05735

Signing Officer

Name
Jo Ann Riley
Title
Executive Director
Signed
2020-03-11
Discuss with paid preparer
Yes

Organization Details

Formed
1998
Legal Domicile
Vt
Voting Board Members
17
Independent Board Members
17
Employees
12
Volunteers
100

Preparer

Firm
Sanborn Tuepker Associates Pc
Address
43 Crescent Street, Rutland, VT 05701
Preparer
Randee Lindholm
Phone
8027751984
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IRS990/InterestGrp/TotalAmt03198
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt0989
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0989
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0411587
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0379494
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0362770
IRS990/LandBldgEquipCostOrOtherBssAmt0774357
IRS990/LegalDomicileStateCd0VT
IRS990/LessRentalExpensesGrp/RealAmt09648
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0false
IRS990/MissionDesc0Provide meals and social opportunities for senior citizens.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt079133
IRS990/NetAssetsOrFundBalancesBOYAmt0335355
IRS990/NetAssetsOrFundBalancesEOYAmt0534714
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt0372
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt0372
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0335355
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0534714
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt030628
IRS990/OccupancyGrp/TotalAmt030628
IRS990/OfficeExpensesGrp/ProgramServicesAmt05957
IRS990/OfficeExpensesGrp/TotalAmt05957
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0251
IRS990/OtherAssetsTotalGrp/EOYAmt05028
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Transportation expenses
IRS990/OtherExpensesGrp/Desc1Meal costs
IRS990/OtherExpensesGrp/Desc2Fundrasing & Campaign expenses
IRS990/OtherExpensesGrp/Desc3Program Expense
IRS990/OtherExpensesGrp/ProgramServicesAmt018757
IRS990/OtherExpensesGrp/ProgramServicesAmt17108
IRS990/OtherExpensesGrp/ProgramServicesAmt25045
IRS990/OtherExpensesGrp/ProgramServicesAmt32609
IRS990/OtherExpensesGrp/TotalAmt018757
IRS990/OtherExpensesGrp/TotalAmt17108
IRS990/OtherExpensesGrp/TotalAmt25045
IRS990/OtherExpensesGrp/TotalAmt32609
IRS990/OtherLiabilitiesGrp/BOYAmt0700
IRS990/OtherLiabilitiesGrp/EOYAmt0700
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt088191
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt025147
IRS990/OtherSalariesAndWagesGrp/TotalAmt0113338
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt06747
IRS990/PayrollTaxesGrp/ProgramServicesAmt01923
IRS990/PayrollTaxesGrp/TotalAmt08670
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0ELDER TRANSPORTATION
IRS990/ProgramServiceRevenueGrp/Desc1FUND RAISERS
IRS990/ProgramServiceRevenueGrp/Desc2MEALS
IRS990/ProgramServiceRevenueGrp/Desc3Membership Dues & Assessments
IRS990/ProgramServiceRevenueGrp/Desc4PROGRAMS
IRS990/ProgramServiceRevenueGrp/ExclusionAmt04065
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt076909
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt127963
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt26230
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt32873
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt076909
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt127963
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt26230
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt34065
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt42873
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0100995
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0379
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0118994
IRS990/PYOtherRevenueAmt01832
IRS990/PYProgramServiceRevenueAmt0130281
IRS990/PYRevenuesLessExpensesAmt0-10647
IRS990/PYSalariesCompEmpBnftPaidAmt0125140
IRS990/PYTotalExpensesAmt0244134
IRS990/PYTotalRevenueAmt0233487
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0199359
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt0372
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt020032
IRS990/SavingsAndTempCashInvstGrp/EOYAmt070858
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0302570
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0100995
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt080184
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt089703
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt067088
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0640540
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0989
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0379
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0278
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0215
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0237
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt02098
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0114347
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt0127443
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0124812
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt0134812
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt0152133
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0653547
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.49420
IRS990ScheduleA/PublicSupportPY170Pct00.36440
IRS990ScheduleA/PublicSupportTotal170Amt0640540
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.40$0.02$6.38$2.07$2.53$0.46
2023Detailed filing. Detailed filing data is available for this year.$6.86$0.02$6.85$2.00$2.68$0.68
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.53$0.01$7.52$2.44$2.21$0.23
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.30$0.01$7.29$2.04$1.67$0.38
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.93$0.01$6.92$3.34$1.77$1.57
2019Detailed filing. Detailed filing data is available for this year.$5.35$0.01$5.35$4.22$2.23$1.99
2018Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$4.15$0.80$3.35$2.33$2.44$0.11
2017Detailed filing. Detailed filing data is available for this year.$4.28$0.82$3.46$2.09$2.27$0.19
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.48$0.83$3.65$2.30$2.27$0.03
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.55$0.93$3.62$2.23$2.29$0.06
2014Summary only. Only limited summary data is available for this year.$4.78$1.09$3.69$1.94$2.46$0.53
2013Summary only. Only limited summary data is available for this year.$5.34$1.13$4.21$2.44$2.48$0.04
2012Summary only. Only limited summary data is available for this year.$5.52$1.25$4.27$2.21$2.37$0.16
2011Summary only. Only limited summary data is available for this year.$5.45$1.01$4.44$2.24$2.46$0.22