Civic Intelligence

Elder Services of Cape Cod and the Islands Inc.

990 • Fiscal year 2021 • EIN 04-2523904

Jul 01, 2020 to Jun 30, 2021 • Filed on Dec 15, 2021

68 Route 134South Dennis, MA 02660

(508) 394-4630

Siviq Scores

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

Liabilities / Assets

65th percentile

0.37x

Higher debt load relative to assets than 65% of similar nonprofits.

2021 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2021

Liabilities / Revenue

31st percentile

0.13x

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

2021 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2021

Net Margin

31st percentile

3.9%

Higher net margin than 31% of similar nonprofits.

2021 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2021

Top Officer Pay

44th percentile

$220,498

Higher top officer pay than 44% of similar nonprofits.

Top officer pay equals 0.6% of source-year revenue.

2021 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2021

Asset Growth

84th percentile

31%

Faster asset growth than 84% of similar nonprofits.

2021 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2020 to 2021

Revenue Growth

47th percentile

10%

Faster revenue growth than 47% of similar nonprofits.

2021 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2020 to 2021

Assets

Up

$13,739,971

Up $3,225,483 (+31%) from 2020

Net Assets

Up

$8,715,463

Up $1,462,123 (+20%) from 2020

Liabilities

Up

$5,024,508

Up $1,763,360 (+54%) from 2020

Revenue

Up

$37,698,786

Up $3,577,388 (+10%) from 2020

Expenses

Up

$36,243,156

Up $3,265,629 (+9.9%) from 2020

Net Income

Up

$1,455,630

Up $311,759 (+27%) from 2020

Historical Trend

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2011: $3,430,925Liabilities 2011: $1,158,979Net Assets 2011: $2,271,9462011Assets 2012: $4,425,988Liabilities 2012: $2,012,571Net Assets 2012: $2,413,4172012Assets 2013: $5,566,384Liabilities 2013: $1,777,422Net Assets 2013: $3,788,9622013Assets 2014: $5,587,339Liabilities 2014: $1,693,447Net Assets 2014: $3,893,8922014Assets 2015: $6,757,747Liabilities 2015: $1,588,926Net Assets 2015: $5,168,8212015Assets 2016: $6,948,212Liabilities 2016: $2,162,515Net Assets 2016: $4,785,6972016Assets 2017: $8,549,911Liabilities 2017: $3,143,510Net Assets 2017: $5,406,4012017Assets 2018: $10,933,795Liabilities 2018: $5,256,811Net Assets 2018: $5,676,9842018Assets 2019: $8,666,095Liabilities 2019: $2,874,301Net Assets 2019: $5,791,7942019Assets 2020: $10,514,488Liabilities 2020: $3,261,148Net Assets 2020: $7,253,3402020Assets 2021: $13,739,971Liabilities 2021: $5,024,508Net Assets 2021: $8,715,4632021Assets 2022: $14,977,853Liabilities 2022: $3,979,673Net Assets 2022: $10,998,1802022Assets 2023: $18,537,917Liabilities 2023: $5,551,827Net Assets 2023: $12,986,0902023Assets 2024: $21,331,027Liabilities 2024: $5,525,778Net Assets 2024: $15,805,2492024Assets 2025: $25,725,227Liabilities 2025: $6,948,988Net Assets 2025: $18,776,2392025

Highlighted filing

2021

Assets$13,739,971
Liabilities$5,024,508
Net Assets$8,715,463

Operations Trend

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

$80M$60M$40M$20M$0-$20MRevenue 2011: $14,750,114Expenses 2011: $14,935,262Net Income 2011: -$185,1482011Expenses 2012: $15,619,3432012Revenue 2013: $17,555,531Expenses 2013: $16,179,986Net Income 2013: $1,375,5452013Revenue 2014: $16,887,606Expenses 2014: $16,782,676Net Income 2014: $104,9302014Revenue 2015: $20,370,478Expenses 2015: $19,095,549Net Income 2015: $1,274,9292015Revenue 2016: $22,209,472Expenses 2016: $22,264,520Net Income 2016: -$55,0482016Revenue 2017: $25,996,103Expenses 2017: $25,375,399Net Income 2017: $620,7042017Revenue 2018: $28,745,125Expenses 2018: $28,474,541Net Income 2018: $270,5842018Revenue 2019: $30,994,508Expenses 2019: $30,562,023Net Income 2019: $432,4852019Revenue 2020: $34,121,398Expenses 2020: $32,977,527Net Income 2020: $1,143,8712020Revenue 2021: $37,698,786Expenses 2021: $36,243,156Net Income 2021: $1,455,6302021Revenue 2022: $43,360,495Expenses 2022: $41,000,378Net Income 2022: $2,360,1172022Revenue 2023: $48,203,309Expenses 2023: $46,332,954Net Income 2023: $1,870,3552023Revenue 2024: $59,401,013Expenses 2024: $56,719,770Net Income 2024: $2,681,2432024Revenue 2025: $67,388,194Expenses 2025: $65,576,633Net Income 2025: $1,811,5612025

Highlighted filing

2021

Revenue$37,698,786
Expenses$36,243,156
Net Income$1,455,630
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Dec 15, 2021
Return Version
2020v4.0
Gross Receipts
$37,698,786
Mission and Program Overview

Mission

Elder services of cape cod and the islands, inc. Provides comprehensive community-based services to elders throughout cape cod and the islands. Major services include nutrition, senior aides, and various home care services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$5,310,487$8,937,775▲ $3,627,288
Savings and Temporary Cash Investments$3,759,577$3,406,115▼ $353,462
Land, Buildings, and Equipment, Net$1,320,857$1,276,843▼ $44,014
Prepaid Expenses and Deferred Charges$53,767$79,466▲ $25,699
Cash and Non-Interest-Bearing Accounts$32,883$2,855▼ $30,028
Total Assets$10,514,488$13,739,971▲ $3,225,483
Other Assets Total$36,917$36,917→ $0
Liabilities
Accounts Payable and Accrued Expenses$3,261,148$3,207,160▼ $53,988
Unsecured Notes Loans Payable-$1,490,400-
Other Liabilities-$326,948-
Total Liabilities$3,261,148$5,024,508▲ $1,763,360
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$6,518,872$7,822,138▲ $1,303,266
Net Assets With Donor Restrictions$734,468$893,325▲ $158,857
Total Net Assets Fund Balance$7,253,340$8,715,463▲ $1,462,123
Total Liabilities and Net Assets / Fund Balance$10,514,488$13,739,971▲ $3,225,483

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,249,293$312,692$1,561,985
Equipment$27,550$129,957$157,507
Leasehold Improvements-$50,089$50,089

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2020$36,917---$36,917
2019-$36,917--$36,917
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Leslie ScheerCEOFT$190,342$30,156$220,498
Judy SokoloskiCFOFT$144,538$12,173$156,711

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$32,847,583
Program Service Revenue
$4,823,678
Investment Income
$27,525
Other Revenue
$0
All Other Contributions
$131,481
Change in Net Assets
$1,455,630

Audited Revenue Reconciliation

Revenue per Audited Statements
$37,698,786
Revenue Not Reported on Form 990
$187,985
Total Revenue per Audited Statements
$37,886,771
Total Revenue per Form 990
$37,698,786
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$24,152,542
Salaries, Compensation, and Employee Benefits$9,154,485
Other Expenses$2,936,129
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$23,921,766--$23,921,766
Other Salaries and Wages$6,269,175$497,129-$6,766,304
Other Employee Benefits$1,011,718$150,871-$1,162,589
Payroll Taxes$467,602$18,522-$486,124
Pension Plan Contributions$360,083$44,505-$404,588
Current Officers, Directors, Trustees, and Key Employees-$334,880-$334,880
Office Expenses$62,734$223,025-$285,759
Occupancy$172,099$83,420-$255,519
Travel$246,852$1,157-$248,009
Grants to Domestic Orgs$230,776--$230,776
Information Technology$119,902$14,819-$134,721
Fees for Services Other$106,807--$106,807
Insurance$91,469--$91,469
Depreciation Depletion$47,510$20,056-$67,566
Fees for Services Legal-$60,802-$60,802
Fees for Services Accounting-$43,400-$43,400
Other Expenses$7,000--$7,000
Fees for Services Management-$2,375-$2,375
All Other Expenses$1,440$59-$1,499
Total Functional Expenses$34,748,136$1,495,020$0$36,243,156

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$36,424,648
Expenses per Audited Statements$36,243,156
Total Expenses per Form 990$36,243,156
Expenses Not Reported on Form 990$181,492
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Vna of Cape CodHyannis, MA501c3Elder Support$230,776
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Agencies Payments$326,948
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
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

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

The form 990 is presented to the finance committee for review, approval and signature.

Form 990, Page 6, Part VI, Line 12C

Annual conflict of interest disclosure forms are sent to each board member and officer.

Form 990, Page 6, Part VI, Line 15A

The compensation of the officers of the organization is reviewed and approved by the board of directors.

Form 990, Page 6, Part VI, Line 19

The financial statements are available on the agencies website. The form 990, 1023, governing documents, and conflict of interest policies are available upon request.

Filing and Contact Details

Filer

Filer Name
Elder Services of Cape Cod and the
EIN
04-2523904
Phone
5083944630
Address
68 ROUTE 134, SOUTH DENNIS, MA 02660

Signing Officer

Name
Judy Sokoloski
Title
CFO
Phone
5083855709
Signed
2021-12-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Judy Sokoloski
Formed
1972
Legal Domicile
Ma
Voting Board Members
12
Independent Board Members
12
Employees
179
Volunteers
1,333

Preparer

Firm
Sanders Walsh & Eaton Cpas LLC
Address
PO BOX F, OSTERVILLE, MA 02655
Preparer
Joseph F Mcgee CPA
Phone
5084280790
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Elder services of cape cod and the islands, inc. Provides comprehensive community-based services to elders throughout cape cod and the islands. Major services include nutrition, senior aides, and various home care services.

Form 990, Page 2, Part III, Line 4D

Senior aides - provide useful part time work opportunities in community service activities for financially eligible people over the age of 55 and social services to elderly clients. Also providing other small programs for elder in-home services and healthy education programs.

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

The agency established an endowment fund that is perpetual in nature (the fund) in a community foundation (the cf) and named the agency as beneficiary. The agency did not grant variance power to the cf, which allows the agency to modify any condition or restriction on the fund's distributions for any specified charitable purpose or to any specified organization if, in the sole judgment of the cfs board of directors, such restriction or condition becomes unnecessary, incapable of fulfillment, or inconsistent with the charitable needs of the community. The fund is held and invested by the cf for the agency's benefit and is reported at fair value in the statements of financial position, with distributions and changes in fair value recognized in the statements of activities.

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IRS990/MissionDesc0ELDER SERVICES OF CAPE COD AND THE ISLANDS, INC. PROVIDES COMPREHENSIVE COMMUNITY-BASED SERVICES TO ELDERS THROUGHOUT CAPE COD AND THE ISLANDS. MAJOR SERVICES INCLUDE NUTRITION, SENIOR AIDES, AND VARIOUS HOME CARE SERVICES.
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IRS990/OtherExpensesGrp/Desc0MEALS
IRS990/OtherExpensesGrp/Desc1CLIENT PERSONAL ALLOWANCE
IRS990/OtherExpensesGrp/Desc2PROGRAM SUPPLIES
IRS990/OtherExpensesGrp/Desc3CLIENT TRANSPORTATION
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IRS990/OtherExpensesGrp/ProgramServicesAmt192797
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IRS990/OtherExpensesGrp/ProgramServicesAmt37000
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IRS990/OtherExpensesGrp/TotalAmt192797
IRS990/OtherExpensesGrp/TotalAmt222388
IRS990/OtherExpensesGrp/TotalAmt37000
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IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0497129
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt06269175
IRS990/OtherSalariesAndWagesGrp/TotalAmt06766304
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IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt018522
IRS990/PayrollTaxesGrp/ProgramServicesAmt0467602
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IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt044505
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0360083
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IRS990/ProgramServiceRevenueGrp/Desc0CLIENT FEES
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt04823678
IRS990/ProgSrvcAccomActy2Grp/Desc0STATE FUNDED ELDERLY SERVICES-HOME CARE SERVICES & CASE MANAGEMENT, COORDINATION OF LONG TERM CARE, ENHANCED COMMUNITY OPTIONS PROGRAM, PROTECTIVE SERVICES, CONGREGATE HOUSING, AND MONEY MANAGEMENT SERVICES. OVER 56000 UNITS SERVED.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt025923259
IRS990/ProgSrvcAccomActy2Grp/GrantAmt019070460
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt027032655
IRS990/ProgSrvcAccomActy3Grp/Desc0SENIOR CARE OPTIONS-IN PARTNERSHIP WITH FALLON COMMUNITY HEALTH PLAN AND TUFTS HEALTH PLAN, SENIOR CARE OPTIONS COORDINATES THE HEALTH CARE NEEDS OF ELDERS, ALONG WITH HOME AND COMMUNITY BASED SERVICES (MEALS, PERSONAL CARE, HOMEMAKING SERVICES, GROCERY SHOPPING, LAUNDRY, PERS, ADJ). THE GOAL OF THE TEAM APPROACH BETWEEN HEALTH PLAN AND ASAP IS TO PROVIDE SENIORS WITH A COMPREHENSIVE CARE PLAN SO THEY MAY LIVE AS SAFELY AND INDEPENDENTLY IN THE COMMUNITY AS POSSIBLE.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt03268990
IRS990/ProgSrvcAccomActy3Grp/GrantAmt02696785
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt03866890
IRS990/ProgSrvcAccomActyOtherGrp/Desc0SENIOR AIDES - PROVIDE USEFUL PART TIME WORK OPPORTUNITIES IN COMMUNITY SERVICE ACTIVITIES FOR FINANCIALLY ELIGIBLE PEOPLE OVER THE AGE OF 55 AND SOCIAL SERVICES TO ELDERLY CLIENTS. ALSO PROVIDING OTHER SMALL PROGRAMS FOR ELDER IN-HOME SERVICES AND HEALTHY EDUCATION PROGRAMS.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt03442817
IRS990/ProgSrvcAccomActyOtherGrp/GrantAmt02249649
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt04323344
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IRS990/PYProgramServiceRevenueAmt05221215
IRS990/PYRevenuesLessExpensesAmt01143871
IRS990/PYSalariesCompEmpBnftPaidAmt09031494
IRS990/PYTotalExpensesAmt032977527
IRS990/PYTotalRevenueAmt034121398
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt01455630
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt02133513
IRS990/SavingsAndTempCashInvstGrp/BOYAmt03759577
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt027525
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IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt036917
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IRS990ScheduleD/DonatedServicesUseFcltsAmt0181492
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IRS990ScheduleD/EquipmentGrp/BookValueAmt027550
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IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0157507
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IRS990ScheduleD/ExpensesSubtotalAmt036243156
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt050089
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0326948
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0AGENCIES PAYMENTS
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE AGENCY ESTABLISHED AN ENDOWMENT FUND THAT IS PERPETUAL IN NATURE (THE FUND) IN A COMMUNITY FOUNDATION (THE CF) AND NAMED THE AGENCY AS BENEFICIARY. THE AGENCY DID NOT GRANT VARIANCE POWER TO THE CF, WHICH ALLOWS THE AGENCY TO MODIFY ANY CONDITION OR RESTRICTION ON THE FUND'S DISTRIBUTIONS FOR ANY SPECIFIED CHARITABLE PURPOSE OR TO ANY SPECIFIED ORGANIZATION IF, IN THE SOLE JUDGMENT OF THE CFS BOARD OF DIRECTORS, SUCH RESTRICTION OR CONDITION BECOMES UNNECESSARY, INCAPABLE OF FULFILLMENT, OR INCONSISTENT WITH THE CHARITABLE NEEDS OF THE COMMUNITY. THE FUND IS HELD AND INVESTED BY THE CF FOR THE AGENCY'S BENEFIT AND IS REPORTED AT FAIR VALUE IN THE STATEMENTS OF FINANCIAL POSITION, WITH DISTRIBUTIONS AND CHANGES IN FAIR VALUE RECOGNIZED IN THE STATEMENTS OF ACTIVITIES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART V, LINE 4
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IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt021224981
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt12696785
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0IN HOME SERVICES
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt1SENIOR CARE OPTIONS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt04740
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt12576
IRS990ScheduleI/RecipientTable/CashGrantAmt0230776
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501C3
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0ELDER SUPPORT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0VNA OF CAPE COD

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$25.7$6.95$18.8$67.4$65.6$1.81
2024Detailed filing. Detailed filing data is available for this year.$21.3$5.53$15.8$59.4$56.7$2.68
2023Detailed filing. Detailed filing data is available for this year.$18.5$5.55$13.0$48.2$46.3$1.87
2022Detailed filing. Detailed filing data is available for this year.$15.0$3.98$11.0$43.4$41.0$2.36
2021Detailed filing. Detailed filing data is available for this year.$13.7$5.02$8.72$37.7$36.2$1.46
2020Detailed filing. Detailed filing data is available for this year.$10.5$3.26$7.25$34.1$33.0$1.14
2019Detailed filing. Detailed filing data is available for this year.$8.67$2.87$5.79$31.0$30.6$0.43
2018Detailed filing. Detailed filing data is available for this year.$10.9$5.26$5.68$28.7$28.5$0.27
2017Detailed filing. Detailed filing data is available for this year.$8.55$3.14$5.41$26.0$25.4$0.62
2016Detailed filing. Detailed filing data is available for this year.$6.95$2.16$4.79$22.2$22.3$0.06
2015Detailed filing. Detailed filing data is available for this year.$6.76$1.59$5.17$20.4$19.1$1.27
2014Detailed filing. Detailed filing data is available for this year.$5.59$1.69$3.89$16.9$16.8$0.10
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.57$1.78$3.79$17.6$16.2$1.38
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.43$2.01$2.41$15.6
2011Summary only. Only limited summary data is available for this year.$3.43$1.16$2.27$14.8$14.9$0.19