Mifflin Juniata Area Agency on Aging Inc.

“The mifflin-juniata regional services corporation, a pennsylvania nonprofit corporation (m-j rsc) is the sole member of this corporation and the sole member of three other pennsylvania nonprofit corporations (affiliates.) it is the stated corporate purpose and function of m-j rsc, as approved in its application for exempt status approved by the irs, to provide management and administrative services to the four affiliates.”

“The corporation has one member, mifflin-juniata regional services corporation (m-j rsc).”

“The mifflin-juniata regional services corporation (m-j rsc), as sole member, nominates and approves all appointments to the board of directors. The bylaws provide that the board shall consist of at least 9 persons and: (a) older persons (60+) shall compose at least 51% of the board (b) at least 51% of the board shall be members of the m-j rsc board of directors (c) all board members shall be residents of either mifflin or juniata counties with approximately 50% of board membership coming from each county (d) one of the directors from each county shall be an elected official (e) one of the directors shall be the current chairperson of the mifflin-juniata area agency on aging, inc. Advisory council”

“M-j rsc, as sole member, reserves the following rights and powers with respect to this corporation: (a) appoint individuals to serve on the board of directors (b) approve bylaws and any amendments thereto (c) approve annual budget and capital expenditures in excess of $10,000 (d) approve the results of all office elections held by the board (e) approve all decisions made by the board or officers regarding the hiring or firing of corporation employees (f) make all decisions regarding the dissolution, merger, acquistion or sale of the corporation”

“The 990 is reviwed first by the finance committee, then by the board during a board meeting before the 990 is filed.”

“Board members are required to sign annual statements”

“Salary for the director is determined by the personnel committee and then approved by the board. Union rates are used for comparability purposes.”

“The organization makes its governing documents available upon request.”

“Purchased services - mifflin juniata regional services corporation: program service expenses 578,948. Management and general expenses 0. Fundraising expenses 0. Total expenses 578,948. Purchased services - transportation and escort: program service expenses 24,831. Management and general expenses 0. Fundraising expenses 0. Total expenses 24,831. Purchased services - personal care: program service expenses 122,428. Management and general expenses 0. Fundraising expenses 0. Total expenses 122,428. Purchased services - personal assistance services: program service expenses 100,171. Management and general expenses 0. Fundraising expenses 0. Total expenses 100,171. Consultants: program service expenses 1,685. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,685. Home-delivered meals: program service expenses 469,535. Management and general expenses 0. Fundraising expenses 0. Total expenses 469,535. Lifeline support: program service expenses 58,923. Management and general expenses 0. Fundraising expenses 0. Total expenses 58,923. Family caregiver support program: program service expenses 75,572. Management and general expenses 0. Fundraising expenses 0. Total expenses 75,572. Protective services: program service expenses 8,629. Management and general expenses 0. Fundraising expenses 0. Total expenses 8,629. Guardianship/advocacy alliance: program service expenses 3,753. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,753.”

“Property and equipment -6,567.”

“Financial statements are prepared on the statutory basis of accounting prescribed or permitted by the pennsylvania department of aging. These practices differ in some respects from accounting principals generally accepted in the united states (gaap). For this reason, question 12, form 990, part iv, indicates that the audited financial statements are not prepared in accordance with gaap.”

“The process used to select an independent auditor not changed from previous year”