Civic Intelligence

York County Council on Aging Inc.

990 • Fiscal year 2017 • EIN 23-7068964

Jul 01, 2016 to Jun 30, 2017 • Filed on Dec 11, 2017

PO Box 11519Rock Hill, SC 29731

(803) 327-6694

Siviq Scores

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

Liabilities / Assets

59th percentile

0.16x

Higher debt load relative to assets than 59% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

51st percentile

0.10x

Higher debt load relative to revenue than 51% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

53rd percentile

4.2%

Higher net margin than 53% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

66th percentile

$93,992

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 3.4% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2017

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2017

Assets

Down

$1,813,438

Down $298,025 (-14%) from 2011

Net Assets

Down

$1,526,551

Down $349,471 (-19%) from 2011

Liabilities

Up

$286,887

Up $51,446 (+22%) from 2011

Revenue

$2,748,064

No earlier filing loaded for comparison.

Expenses

Up

$2,633,461

Up $41,229 (+1.6%) from 2011

Net Income

$114,603

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $2,111,463Liabilities 2011: $235,441Net Assets 2011: $1,876,0222011Assets 2017: $1,813,438Liabilities 2017: $286,887Net Assets 2017: $1,526,5512017Assets 2018: $1,862,839Liabilities 2018: $124,066Net Assets 2018: $1,738,7732018Assets 2019: $2,059,218Liabilities 2019: $140,630Net Assets 2019: $1,918,5882019Assets 2020: $3,199,996Liabilities 2020: $186,492Net Assets 2020: $3,013,5042020Assets 2021: $3,612,236Liabilities 2021: $425,971Net Assets 2021: $3,186,2652021Assets 2022: $3,201,891Liabilities 2022: $160,932Net Assets 2022: $3,040,9592022Assets 2023: $3,110,274Liabilities 2023: $202,415Net Assets 2023: $2,907,8592023Assets 2024: $2,688,642Liabilities 2024: $119,885Net Assets 2024: $2,568,7572024

Highlighted filing

2017

Assets$1,813,438
Liabilities$286,887
Net Assets$1,526,551

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $2,592,2322011Revenue 2017: $2,748,064Expenses 2017: $2,633,461Net Income 2017: $114,6032017Revenue 2018: $2,998,859Expenses 2018: $2,786,637Net Income 2018: $212,2222018Revenue 2019: $2,949,864Expenses 2019: $2,770,049Net Income 2019: $179,8152019Revenue 2020: $4,070,611Expenses 2020: $2,975,695Net Income 2020: $1,094,9162020Revenue 2021: $2,936,130Expenses 2021: $2,763,369Net Income 2021: $172,7612021Revenue 2022: $2,944,636Expenses 2022: $3,089,942Net Income 2022: -$145,3062022Revenue 2023: $3,286,894Expenses 2023: $3,421,020Net Income 2023: -$134,1262023Revenue 2024: $3,475,243Expenses 2024: $3,721,703Net Income 2024: -$246,4602024

Highlighted filing

2017

Revenue$2,748,064
Expenses$2,633,461
Net Income$114,603
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Dec 11, 2017
Return Version
2016v3.0
Gross Receipts
$2,748,064
Mission and Program Overview

Mission

York county council on aging's (yccoa) mission is to serve as a focal point for the provision and coordination of a broad range of services and activities for senior adults in york and chester counties, sc. We strive to improve health and wellness, decrease isolation, and provide assistance to seniors that will enhance their ability to live independently and remain out of institutions and will help to improve the quality of their lives.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$795,426$816,637▲ $21,211
Land, Buildings, and Equipment, Net$408,000$479,485▲ $71,485
Pledges and Grants Receivable$300,507$461,488▲ $160,981
Prepaid Expenses and Deferred Charges$52,332$36,427▼ $15,905
Inventories for Sale or Use$6,906$5,349▼ $1,557
Total Assets$1,576,046$1,813,438▲ $237,392
Other Assets Total$12,875$14,052▲ $1,177
Liabilities
Accounts Payable and Accrued Expenses$164,098$286,887▲ $122,789
Total Liabilities$164,098$286,887▲ $122,789
Net Assets / Fund Balance
Unrestricted Net Assets$1,411,948$1,526,551▲ $114,603
Total Net Assets Fund Balance$1,411,948$1,526,551▲ $114,603
Total Liabilities and Net Assets / Fund Balance$1,576,046$1,813,438▲ $237,392

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$376,402$698,982$1,075,384
Equipment$3,357$260,391$263,748
Leasehold Improvements$99,726$33,890$133,616
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Wendy DudaExecutive DiFT$93,992$93,992

Board Members and Trustees

NameTitle
Kimberly FaustChairman
Doris BrowderVice Chairma
Carolyn CarpenterBoard Member
Charles HelmsBoard Member
Kirk McswainBoard Member
Liz HoodBoard Member
Nancy Jo GossettBoard Member
Paul DillinghamBoard Member
Tracy PlunkettBoard Member
William GregoryBoard Member
Trina PerryBoard Memebe
Brown SimpsonExecutive Co
James JewellExecutive Co
Margie E SmartExecutive Co
Revenue and Support

Revenue Composition

Contributions and Grants
$2,674,308
Program Service Revenue
$0
Investment Income
$2,510
Other Revenue
$71,246
All Other Contributions
$541,943
Change in Net Assets
$114,603

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported Amount
Real Estate Commercial1$389,740
Total Noncash Contributions1$389,740

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,748,064
Total Revenue per Audited Statements
$2,748,064
Total Revenue per Form 990
$2,748,064
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,624,032
Salaries, Compensation, and Employee Benefits$1,009,429
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$904,794$10,643-$915,437
Other Expenses$150,179$389,740-$150,179
All Other Expenses$127,750$16,730-$144,480
Current Officers, Directors, Trustees, and Key Employees$91,112$2,880-$93,992
Depreciation Depletion-$84,136-$84,136
Occupancy$70,876$2,117-$72,993
Insurance$20,012$13,589-$33,601
Travel$3,949$27-$3,976
Advertising$1,167--$1,167
Total Functional Expenses$2,106,654$526,807$0$2,633,461

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,633,461
Total Expenses per Audited Statements$2,633,461
Total Expenses per Form 990$2,633,461
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
Governance and Compliance

Governance Checklist

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

All necessary documentation for the 990 will be presented for review by the executive committee of the board of directors upon its completion. A copy of the completed 990 will be sent to all board members. The board unanimously voted that the executive committee would review the completed 990 prior to the submission of the document.

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

It is the policy of the board of directors of the york county council on aging to annually review the conflict of interest policy. Following the review and acceptance of the policy, each member of the board signs that they have received and understand the policy. The signed forms are kept on file. For any possible conflict of interest in any matter, the board member must declare the conflict and it is recorded in the board minutes.

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

If a salary increase or change in the compensation package for the executive director is to occur, a wage comparability study is performed that includes compensation of executive directors and top officials at other local non-profit agencies of similar size and focus, as well as other council on aging agencies of similar size in the state of south carolina. This study is received, accepted, and reviewed by the full board of directors at the june board meeting each year. It is at this meeting that the budget for the upcoming year is determined and salary increases for agency staff are approved.

Form 990, Page 6, Part VI, Line 19

The york county council on aging makes available its governing documents, conflict of interest policy, and financial statements to the public by written request to the executive director.

Filing and Contact Details

Filer

Filer Name
York County Council on Aging Inc
EIN
23-7068964
Phone
8033276694
Address
PO BOX 11519, ROCK HILL, SC 29731

Signing Officer

Name
Wendy Duda
Title
Executive Director
Phone
8033276694
Signed
2017-12-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Wendy Duda
Legal Domicile
Sc
Voting Board Members
14
Independent Board Members
14
Employees
74
Volunteers
120

Preparer

Firm
Mckinley Cooper & Co LLC
Address
555 NORTH PLEASANTBURG DRIVE SUITE, GREENVILLE, SC 29607-2191
Preparer
Toni R Mckinley
Phone
8642331800
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

York county council on aging's (yccoa) mission is to serve as a focal point for the provision and coordination of a broad range of services and activities for senior adults in york and chester counties, sc. We strive to improve health and wellness, decrease isolation, and provide assistance to seniors that will enhance their ability to live independently and remain out of institutions and will help to improve the quality of their lives.

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

Out of nursing homes. This fiscal year, 65,318 hot and 2,284 frozen meals were delivered in york county and 11,443 frozen meals were delivered in chester county. The meals are delivered by volunteers and can be microwaved at the time the client desires to eat. Microwave ovens are provided if needed.

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

Physical fitness service - this includes arthritis exercise programs offered to senior citizens on a three time per week, one hour per day basis at one of the seven senior centers located in york and chester counties, sc. This is an evidence based exercise program that is proven to help seniors with arthritis to increase their mobility. Trained staff provided 7,440 hours of this service to the seniors. Yccoa operates two subsidized low income senior housing complexes. They provide a social worker at each of these projects to assist the clients with needs such as receiving food stamps and other benefits, in-home services, and financial assistance. These social workers help with all aspects of the clients' needs.

Financial Statement Notes

Schedule D, Page 3, Part X

The organization recognizes the tax benefits from uncertain tax positions only if it is more-likely-than-not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The organization's income tax filings are subject to audit by various taxing authorities. Management believes the adoption of asc 740-10 resulted in no significant impact to the organization's financial statements.

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IRS990/MissionDesc0YORK COUNTY COUNCIL ON AGING'S (YCCOA) MISSION IS TO SERVE AS A FOCAL POINT FOR THE PROVISION AND COORDINATION OF A BROAD RANGE OF SERVICES AND ACTIVITIES FOR SENIOR ADULTS IN YORK AND CHESTER COUNTIES, SC. WE STRIVE TO IMPROVE HEALTH AND WELLNESS, DECREASE ISOLATION, AND PROVIDE ASSISTANCE TO SENIORS THAT WILL ENHANCE THEIR ABILITY TO LIVE INDEPENDENTLY AND REMAIN OUT OF INSTITUTIONS AND WILL HELP TO IMPROVE THE QUALITY OF THEIR LIVES.
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IRS990/ProgSrvcAccomActy2Grp/Desc0YCCOA PROVIDES A COORDINATED TRANSPORTATION SYSTEM TO THE RESIDENTS OF YORK AND CHESTER COUNTIES, SC. WITH ITS FUNDING FROM THE LT. GOVERNOR'S OFFICE ON AGING, 81,048 PASSENGER MILES WERE PROVIDED DURING THE 2016/2017 FISCAL YEAR, ENABLING YORK AND CHESTER COUNTY'S SENIOR CITIZENS TO ATTEND THE SENIOR CENTER IN THEIR COMMUNITY. TRANSPORTATION SERVICES ARE ALSO PROVIDED TO MEDICAID RECIPIENTS TO TRANSPORT THEM TO MEDICAL APPOINTMENTS. ADDITIONALLY, YCCOA PROVIDES A DEMAND RESPONSE TRANSPORTATION SERVICE TO THE GENERAL PUBLIC AND OPERATES UNDER THE NAME OF YORK COUNTY ACCESS. THIS SYSTEM TARGETS THE ELDERLY AND DISABLED TO ALLOW THEM ACCESS TO THE COMMUNITY AND MEDICAL APPOINTMENTS. THIS FISCAL YEAR, THESE SERVICES PROVIDED 351,843 PASSENGER MILES TO THE RESIDENTS OF YORK COUNTY.
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IRS990/ProgSrvcAccomActy3Grp/Desc0YCCOA'S HOMEMAKER PROGRAM PROVIDES TRAINED HOMEMAKERS TO VISIT THE RESIDENCES OF HOMEBOUND ELDERLY INDIVIDUALS WHO ARE UNABLE TO MAINTAIN A CLEAN, SAFE ENVIRONMENT THAT IS NECESSARY FOR THEM TO REMAIN LIVING INDEPENDENTLY IN THEIR OWN HOMES. HOMEMAKERS PROVIDE SUCH SERVICES AS MOPPING, LAUNDRY, CHANGING LINENS, RUNNING ERRANDS, MAKING APPOINTMENTS, AND ANY OTHER SERVICE NECESSARY TO HELP THE CLIENT REMAIN SAFELY IN THEIR OWN HOME. IN THE 2016/2017 FISCAL YEAR, 4,643 HOURS OF HOMEMAKER SERVICE WERE PROVIDED TO RESIDENTS OF YORK COUNTY AND 1,885 TO THOSE IN CHESTER COUNTY.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0PHYSICAL FITNESS SERVICE - THIS INCLUDES ARTHRITIS EXERCISE PROGRAMS OFFERED TO SENIOR CITIZENS ON A THREE TIME PER WEEK, ONE HOUR PER DAY BASIS AT ONE OF THE SEVEN SENIOR CENTERS LOCATED IN YORK AND CHESTER COUNTIES, SC. THIS IS AN EVIDENCE BASED EXERCISE PROGRAM THAT IS PROVEN TO HELP SENIORS WITH ARTHRITIS TO INCREASE THEIR MOBILITY. TRAINED STAFF PROVIDED 7,440 HOURS OF THIS SERVICE TO THE SENIORS. YCCOA OPERATES TWO SUBSIDIZED LOW INCOME SENIOR HOUSING COMPLEXES. THEY PROVIDE A SOCIAL WORKER AT EACH OF THESE PROJECTS TO ASSIST THE CLIENTS WITH NEEDS SUCH AS RECEIVING FOOD STAMPS AND OTHER BENEFITS, IN-HOME SERVICES, AND FINANCIAL ASSISTANCE. THESE SOCIAL WORKERS HELP WITH ALL ASPECTS OF THE CLIENTS' NEEDS.
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0145,056
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION RECOGNIZES THE TAX BENEFITS FROM UNCERTAIN TAX POSITIONS ONLY IF IT IS MORE-LIKELY-THAN-NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY THE TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE ORGANIZATION'S INCOME TAX FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES. MANAGEMENT BELIEVES THE ADOPTION OF ASC 740-10 RESULTED IN NO SIGNIFICANT IMPACT TO THE ORGANIZATION'S FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0YORK COUNTY COUNCIL ON AGING'S (YCCOA) MISSION IS TO SERVE AS A FOCAL POINT FOR THE PROVISION AND COORDINATION OF A BROAD RANGE OF SERVICES AND ACTIVITIES FOR SENIOR ADULTS IN YORK AND CHESTER COUNTIES, SC. WE STRIVE TO IMPROVE HEALTH AND WELLNESS, DECREASE ISOLATION, AND PROVIDE ASSISTANCE TO SENIORS THAT WILL ENHANCE THEIR ABILITY TO LIVE INDEPENDENTLY AND REMAIN OUT OF INSTITUTIONS AND WILL HELP TO IMPROVE THE QUALITY OF THEIR LIVES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OUT OF NURSING HOMES. THIS FISCAL YEAR, 65,318 HOT AND 2,284 FROZEN MEALS WERE DELIVERED IN YORK COUNTY AND 11,443 FROZEN MEALS WERE DELIVERED IN CHESTER COUNTY. THE MEALS ARE DELIVERED BY VOLUNTEERS AND CAN BE MICROWAVED AT THE TIME THE CLIENT DESIRES TO EAT. MICROWAVE OVENS ARE PROVIDED IF NEEDED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PHYSICAL FITNESS SERVICE - THIS INCLUDES ARTHRITIS EXERCISE PROGRAMS OFFERED TO SENIOR CITIZENS ON A THREE TIME PER WEEK, ONE HOUR PER DAY BASIS AT ONE OF THE SEVEN SENIOR CENTERS LOCATED IN YORK AND CHESTER COUNTIES, SC. THIS IS AN EVIDENCE BASED EXERCISE PROGRAM THAT IS PROVEN TO HELP SENIORS WITH ARTHRITIS TO INCREASE THEIR MOBILITY. TRAINED STAFF PROVIDED 7,440 HOURS OF THIS SERVICE TO THE SENIORS. YCCOA OPERATES TWO SUBSIDIZED LOW INCOME SENIOR HOUSING COMPLEXES. THEY PROVIDE A SOCIAL WORKER AT EACH OF THESE PROJECTS TO ASSIST THE CLIENTS WITH NEEDS SUCH AS RECEIVING FOOD STAMPS AND OTHER BENEFITS, IN-HOME SERVICES, AND FINANCIAL ASSISTANCE. THESE SOCIAL WORKERS HELP WITH ALL ASPECTS OF THE CLIENTS' NEEDS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL NECESSARY DOCUMENTATION FOR THE 990 WILL BE PRESENTED FOR REVIEW BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS UPON ITS COMPLETION. A COPY OF THE COMPLETED 990 WILL BE SENT TO ALL BOARD MEMBERS. THE BOARD UNANIMOUSLY VOTED THAT THE EXECUTIVE COMMITTEE WOULD REVIEW THE COMPLETED 990 PRIOR TO THE SUBMISSION OF THE DOCUMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4IT IS THE POLICY OF THE BOARD OF DIRECTORS OF THE YORK COUNTY COUNCIL ON AGING TO ANNUALLY REVIEW THE CONFLICT OF INTEREST POLICY. FOLLOWING THE REVIEW AND ACCEPTANCE OF THE POLICY, EACH MEMBER OF THE BOARD SIGNS THAT THEY HAVE RECEIVED AND UNDERSTAND THE POLICY. THE SIGNED FORMS ARE KEPT ON FILE. FOR ANY POSSIBLE CONFLICT OF INTEREST IN ANY MATTER, THE BOARD MEMBER MUST DECLARE THE CONFLICT AND IT IS RECORDED IN THE BOARD MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5IF A SALARY INCREASE OR CHANGE IN THE COMPENSATION PACKAGE FOR THE EXECUTIVE DIRECTOR IS TO OCCUR, A WAGE COMPARABILITY STUDY IS PERFORMED THAT INCLUDES COMPENSATION OF EXECUTIVE DIRECTORS AND TOP OFFICIALS AT OTHER LOCAL NON-PROFIT AGENCIES OF SIMILAR SIZE AND FOCUS, AS WELL AS OTHER COUNCIL ON AGING AGENCIES OF SIMILAR SIZE IN THE STATE OF SOUTH CAROLINA. THIS STUDY IS RECEIVED, ACCEPTED, AND REVIEWED BY THE FULL BOARD OF DIRECTORS AT THE JUNE BOARD MEETING EACH YEAR. IT IS AT THIS MEETING THAT THE BUDGET FOR THE UPCOMING YEAR IS DETERMINED AND SALARY INCREASES FOR AGENCY STAFF ARE APPROVED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE YORK COUNTY COUNCIL ON AGING MAKES AVAILABLE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS TO THE PUBLIC BY WRITTEN REQUEST TO THE EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
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