Civic Intelligence

Berkeley County Committee on Aging Inc

990 • Fiscal year 2017 • EIN 23-7083302

Oct 01, 2016 to Sep 30, 2017 • Filed on Jan 22, 2017

217 North High StreetMartinsburg, WV 25404

(304) 263-8873

Siviq Scores

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

Liabilities / Assets

53rd percentile

0.11x

Higher debt load relative to assets than 53% of similar nonprofits.

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

Liabilities / Revenue

57th percentile

0.14x

Higher debt load relative to revenue than 57% of similar nonprofits.

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

Net Margin

23rd percentile

-8.1%

Higher net margin than 23% of similar nonprofits.

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

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

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

Asset Growth

17th percentile

-6.2%

Faster asset growth than 17% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

25th percentile

-6.3%

Faster revenue growth than 25% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Down

$2,064,950

Down $136,583 (-6.2%) from 2016

Net Assets

Down

$1,829,070

Down $138,631 (-7.0%) from 2016

Liabilities

Up

$235,880

Up $2,048 (+0.9%) from 2016

Revenue

Down

$1,709,703

Down $115,319 (-6.3%) from 2016

Expenses

Down

$1,848,452

Down $142,012 (-7.1%) from 2016

Net Income

Up

-$138,749

Up $26,693 (+16%) from 2016

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2012: $2,190,581Liabilities 2012: $103,988Net Assets 2012: $2,086,5932012Assets 2013: $2,222,781Liabilities 2013: $77,759Net Assets 2013: $2,145,0222013Assets 2014: $2,087,145Liabilities 2014: $84,501Net Assets 2014: $2,002,6442014Assets 2015: $2,488,974Liabilities 2015: $355,831Net Assets 2015: $2,133,1432015Assets 2016: $2,201,533Liabilities 2016: $233,832Net Assets 2016: $1,967,7012016Assets 2017: $2,064,950Liabilities 2017: $235,880Net Assets 2017: $1,829,0702017Assets 2018: $1,943,267Liabilities 2018: $223,195Net Assets 2018: $1,720,0722018Assets 2019: $2,088,949Liabilities 2019: $325,046Net Assets 2019: $1,763,9032019Assets 2020: $2,145,553Liabilities 2020: $226,883Net Assets 2020: $1,918,6702020Assets 2021: $2,171,888Liabilities 2021: $225,502Net Assets 2021: $1,946,3862021Assets 2022: $2,094,981Liabilities 2022: $210,170Net Assets 2022: $1,884,8112022Assets 2023: $2,053,953Liabilities 2023: $235,227Net Assets 2023: $1,818,7262023Assets 2024: $2,052,988Liabilities 2024: $202,052Net Assets 2024: $1,850,9362024Assets 2025: $2,524,868Liabilities 2025: $101,479Net Assets 2025: $2,423,3892025

Highlighted filing

2017

Assets$2,064,950
Liabilities$235,880
Net Assets$1,829,070

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2012: $2,507,0952012Expenses 2013: $2,395,4932013Revenue 2014: $2,002,954Expenses 2014: $2,145,332Net Income 2014: -$142,3782014Revenue 2015: $2,208,646Expenses 2015: $2,077,919Net Income 2015: $130,7272015Revenue 2016: $1,825,022Expenses 2016: $1,990,464Net Income 2016: -$165,4422016Revenue 2017: $1,709,703Expenses 2017: $1,848,452Net Income 2017: -$138,7492017Revenue 2018: $1,682,799Expenses 2018: $1,791,797Net Income 2018: -$108,9982018Revenue 2019: $1,794,926Expenses 2019: $1,751,093Net Income 2019: $43,8332019Revenue 2020: $1,917,425Expenses 2020: $1,762,658Net Income 2020: $154,7672020Revenue 2021: $1,815,599Expenses 2021: $1,787,884Net Income 2021: $27,7152021Revenue 2022: $1,982,888Expenses 2022: $2,044,461Net Income 2022: -$61,5732022Revenue 2023: $2,086,217Expenses 2023: $2,152,303Net Income 2023: -$66,0862023Revenue 2024: $2,082,352Expenses 2024: $2,050,142Net Income 2024: $32,2102024Revenue 2025: $2,763,580Expenses 2025: $2,191,129Net Income 2025: $572,4512025

Highlighted filing

2017

Revenue$1,709,703
Expenses$1,848,452
Net Income-$138,749
Jump To
Filing Snapshot
Filing Period
Oct 1, 2016 to Sep 30, 2017
Signed
Jan 22, 2017
Return Version
2016v3.1
Gross Receipts
$1,709,703
Mission and Program Overview

Mission

Berkeley senior services mission is to offer a network of services enabling seniors to remain independent, participating members of our community.

Berkeley senior services offers a network of services enabling seniors to remain independent, participating members of our community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,352,018$1,288,696▼ $63,322
Savings and Temporary Cash Investments$596,468$568,997▼ $27,471
Accounts Receivable$246,142$199,093▼ $47,049
Prepaid Expenses and Deferred Charges$6,805$8,064▲ $1,259
Cash and Non-Interest-Bearing Accounts$100$100→ $0
Total Assets$2,201,533$2,064,950▼ $136,583
Liabilities
Mortgage Notes Payable Secured by Investment Property$178,571$171,559▼ $7,012
Accounts Payable and Accrued Expenses$55,261$64,321▲ $9,060
Total Liabilities$233,832$235,880▲ $2,048
Net Assets / Fund Balance
Unrestricted Net Assets$1,856,754$1,721,230▼ $135,524
Temporarily Rstr Net Assets$110,947$107,840▼ $3,107
Total Net Assets Fund Balance$1,967,701$1,829,070▼ $138,631
Total Liabilities and Net Assets / Fund Balance$2,201,533$2,064,950▼ $136,583

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,114,725$788,934$1,903,659
Other Land Buildings$144,618$316,078$460,696
Equipment$21,852$48,605$70,457
Land$7,500-$7,500
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$855,445
Program Service Revenue
$845,209
Investment Income
$8,990
Other Revenue
$59
All Other Contributions
$34,896
Change in Net Assets
$-138,749

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,709,703
Revenue Not Reported on Form 990
$235,346
Total Revenue per Audited Statements
$1,945,049
Total Revenue per Form 990
$1,709,703
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,472,516
Other Expenses$375,936
Total Fundraising Expense$5,239
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,281,552$181,620$3,638$1,466,810
Depreciation Depletion$101,345--$101,345
Office Expenses$54,786$3,664$33$58,483
Occupancy$36,190$7,830-$44,020
Insurance$27,775$3,204-$30,979
Travel$27,109$135-$27,244
Fees for Services Accounting-$16,649-$16,649
Interest-$7,159-$7,159
Other Employee Benefits$4,067$1,639-$5,706
Fees for Services Other$5,397--$5,397
Conferences and Meetings$2,989$1,334-$4,323
Advertising$642$1,173-$1,815
Other Expenses$1,512$209$1,568$1,512
All Other Expenses$963--$963
Total Functional Expenses$1,618,477$224,736$5,239$1,848,452

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,083,798
Expenses per Audited Statements$1,848,452
Total Expenses per Form 990$1,848,452
Expenses Not Reported on Form 990$235,346
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
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
Yes
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

At the direction of the board, the treasurer of the board is authorized to review the form 990 before it is submitted.

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

The organization has a written conflict of interest policy and all board members are required to sign annually. We consistently monitor it with our staff and board.

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

The berkeley senior services board of directors establishes the salaries for the top management which includes currently, executive director and facilities manager. This is usually done through salary comparisons of other similar agencies in the area.

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

The berkeley senior services board of directors establishes the salaries for the top management which includes currently, executive director and facilities manager. This is usually done through salary comparisons of other similar agencies in the area.

Form 990, Page 6, Part VI, Line 19

Berkeley county committee on aging, inc. Makes its governing documents and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Berkeley County Committee on Aging
EIN
23-7083302
Phone
3042638873
Address
217 NORTH HIGH STREET, MARTINSBURG, WV 25404
Doing Business As
Berkeley Senior Services

Signing Officer

Name
Ron Collins
Title
President
Phone
3042638873
Signed
2017-01-22

Organization Details

Principal Officer
Ron Collins
Formed
1978
Legal Domicile
Wv
Voting Board Members
15
Independent Board Members
15
Employees
136
Volunteers
60

Preparer

Firm
Decker & Company Pllc
Address
64 WARM SPRINGS AVE, MARTINSBURG, WV 25404
Preparer
David W Decker CPA
Phone
3042630200
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IRS990/OtherExpensesGrp/ProgramServicesAmt23970
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IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01281552
IRS990/OtherSalariesAndWagesGrp/TotalAmt01466810
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt06805
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt08064
IRS990/PrincipalOfficerNm0RON COLLINS
IRS990/PriorPeriodAdjustmentsAmt0118
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IRS990/ProgramServiceRevenueGrp/BusinessCd0623000
IRS990/ProgramServiceRevenueGrp/BusinessCd1623000
IRS990/ProgramServiceRevenueGrp/Desc0SERVICES
IRS990/ProgramServiceRevenueGrp/Desc1MEDICAID PAYMENTS
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IRS990/ReconcilationRevenueExpnssAmt0-138749
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IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
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IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt0568997
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0914873
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01013669
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IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt04296
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0852758
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01013669
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt04918932
IRS990ScheduleA/TotalSupportAmt04923228
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt0788934
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01903659
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IRS990ScheduleD/DonatedServicesUseFcltsAmt0235346
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IRS990ScheduleD/ExpensesNotReportedAmt0235346
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IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt07500
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0144618
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0316078
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0460696
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IRS990ScheduleD/RevenueSubtotalAmt01709703
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01288695
IRS990ScheduleD/TotalExpensesPerForm990Amt01848452
IRS990ScheduleD/TotalRevenuePerForm990Amt01709703
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0AT THE DIRECTION OF THE BOARD, THE TREASURER OF THE BOARD IS AUTHORIZED TO REVIEW THE FORM 990 BEFORE IT IS SUBMITTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS A WRITTEN CONFLICT OF INTEREST POLICY AND ALL BOARD MEMBERS ARE REQUIRED TO SIGN ANNUALLY. WE CONSISTENTLY MONITOR IT WITH OUR STAFF AND BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BERKELEY SENIOR SERVICES BOARD OF DIRECTORS ESTABLISHES THE SALARIES FOR THE TOP MANAGEMENT WHICH INCLUDES CURRENTLY, EXECUTIVE DIRECTOR AND FACILITIES MANAGER. THIS IS USUALLY DONE THROUGH SALARY COMPARISONS OF OTHER SIMILAR AGENCIES IN THE AREA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BERKELEY SENIOR SERVICES BOARD OF DIRECTORS ESTABLISHES THE SALARIES FOR THE TOP MANAGEMENT WHICH INCLUDES CURRENTLY, EXECUTIVE DIRECTOR AND FACILITIES MANAGER. THIS IS USUALLY DONE THROUGH SALARY COMPARISONS OF OTHER SIMILAR AGENCIES IN THE AREA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BERKELEY COUNTY COMMITTEE ON AGING, INC. MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0WV
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
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IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0110947
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IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02201533

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.52$0.10$2.42$2.76$2.19$0.57
2024Detailed filing. Detailed filing data is available for this year.$2.05$0.20$1.85$2.08$2.05$0.03
2023Detailed filing. Detailed filing data is available for this year.$2.05$0.24$1.82$2.09$2.15$0.07
2022Detailed filing. Detailed filing data is available for this year.$2.09$0.21$1.88$1.98$2.04$0.06
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.17$0.23$1.95$1.82$1.79$0.03
2020Detailed filing. Detailed filing data is available for this year.$2.15$0.23$1.92$1.92$1.76$0.15
2019Detailed filing. Detailed filing data is available for this year.$2.09$0.33$1.76$1.79$1.75$0.04
2018Detailed filing. Detailed filing data is available for this year.$1.94$0.22$1.72$1.68$1.79$0.11
2017Detailed filing. Detailed filing data is available for this year.$2.06$0.24$1.83$1.71$1.85$0.14
2016Detailed filing. Detailed filing data is available for this year.$2.20$0.23$1.97$1.83$1.99$0.17
2015Detailed filing. Detailed filing data is available for this year.$2.49$0.36$2.13$2.21$2.08$0.13
2014Detailed filing. Detailed filing data is available for this year.$2.09$0.08$2.00$2.00$2.15$0.14
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.22$0.08$2.15$2.40
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.19$0.10$2.09$2.51