Civic Intelligence

Area IV Senior Citizens Planning Council

EIN 23-7338146 • 501(c)3 • Aberdeen, SD

Profile

We are organized for charitable and educational purposes to provide and promote social and educational services and activities to allow the elderly to remain independent, and such other associated activities and enterprises as may further, promote, and facilitate this purpose.

2301 8th Ave NE 215Aberdeen, SD 57401

areaivsrnutrition.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

79th percentile

0.39x

Higher debt load relative to assets than 79% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

62nd percentile

0.15x

Higher debt load relative to revenue than 62% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

32nd percentile

-3.0%

Higher net margin than 32% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

65th percentile

$96,487

Higher top officer pay than 65% of similar nonprofits.

Top officer pay equals 4.0% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

23rd percentile

-5.5%

Faster asset growth than 23% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

36th percentile

-0.3%

Faster revenue growth than 36% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Down

$1,010,283

Down $37,050 (-3.5%) from 2023

Liabilities

Down

$357,321

Down $32,267 (-8.3%) from 2023

Net Assets

Down

$652,962

Down $4,783 (-0.7%) from 2023

Revenue

Up

$2,434,640

Up $33,236 (+1.4%) from 2023

Expenses

Down

$2,439,423

Down $99,409 (-3.9%) from 2023

Net Income

Up

-$4,783

Up $132,645 (+97%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2022: $1,101,257Liabilities 2022: $318,923Net Assets 2022: $782,3342022Assets 2023: $1,047,333Liabilities 2023: $389,588Net Assets 2023: $657,7452023Assets 2024: $1,010,283Liabilities 2024: $357,321Net Assets 2024: $652,9622024

Highlighted filing

2024

Assets$1,010,283
Liabilities$357,321
Net Assets$652,962

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2022: $2,481,534Expenses 2022: $2,355,689Net Income 2022: $125,8452022Revenue 2023: $2,401,404Expenses 2023: $2,538,832Net Income 2023: -$137,4282023Revenue 2024: $2,434,640Expenses 2024: $2,439,423Net Income 2024: -$4,7832024

Highlighted filing

2024

Revenue$2,434,640
Expenses$2,439,423
Net Income-$4,783

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Feb 28, 2025
Return Version
2023v6.0
Gross Receipts
$2,434,640
Mission and Program Overview

Mission

We are organized for charitable and educational purposes to provide and promote social and educational services and activities to allow the elderly to remain independent, and such other associated activities and enterprises as may further, promote, and facilitate this purpose.

To provide seniors low cost, nutritionally satisfying meals served in strategic locations.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$699,590$467,287▼ $232,303
Savings and Temporary Cash Investments-$182,508-
Pledges and Grants Receivable$99,563$85,111▼ $14,452
Inventories for Sale or Use$55,199$64,644▲ $9,445
Land, Buildings, and Equipment, Net$31,597$29,284▼ $2,313
Accounts Receivable$13,497$14,976▲ $1,479
Prepaid Expenses and Deferred Charges$8,653$0▼ $8,653
Total Assets$1,047,333$1,010,283▼ $37,050
Other Assets Total$139,234$166,473▲ $27,239
Liabilities
Other Liabilities$140,933$168,593▲ $27,660
Accounts Payable and Accrued Expenses$197,787$155,261▼ $42,526
Deferred Revenue$50,868$33,467▼ $17,401
Total Liabilities$389,588$357,321▼ $32,267
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$657,745$652,962▼ $4,783
Total Net Assets Fund Balance$657,745$652,962▼ $4,783
Total Liabilities and Net Assets / Fund Balance$1,047,333$1,010,283▼ $37,050

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$19,013$241,399$260,412
Leasehold Improvements$10,271$2,568$12,839
Other Assets Org$3,178--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Marla KieszExecutive DirectorFT$75,102$12,131$87,233
Chad MastersFinance OfficerFT$64,334$1,458$65,792

Board Members and Trustees

NameTitle
Don HeupelPresident
Judy HabererFirst Vice President
Rose Mary HowardSecond Vice President
Delana BertschDirector
Gene MillerDirector
Jack MorrisDirector
Linda BartholemewDirector
Pat SteeleDirector
Roger RoodDirector
Susanne NavratilDirector
Ellen WeisbeckSecretary/Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,235,144
Program Service Revenue
$1,163,423
Investment Income
$12,050
Other Revenue
$24,023
All Other Contributions
$211,417
Change in Net Assets
$-4,783

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,434,640
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$2,434,640
Total Revenue per Form 990
$2,434,640
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,460,575
Salaries, Compensation, and Employee Benefits$944,854
Grants and Similar Amounts Paid$33,994
Total Fundraising Expense$13,191
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$633,035$38,284$11,376$682,695
Other Expenses$173,407--$173,407
Current Officers, Directors, Trustees, and Key Employees$28,175$99,254-$127,429
Occupancy$58,016$17,760-$75,776
Payroll Taxes$49,279$12,320-$61,599
Other Employee Benefits$23,566$33,656-$57,222
Fees for Services Legal-$45,028-$45,028
Office Expenses$38,918$2,721$615$42,254
Grants to Domestic Individuals$33,994--$33,994
All Other Expenses$2,011$17,705-$19,716
Insurance$10,140$8,296-$18,436
Pension Plan Contributions$12,727$3,182-$15,909
Information Technology$12,677$3,169-$15,846
Travel$2,518$9,370$700$12,588
Depreciation Depletion$1,029$2,063-$3,092
Advertising$205$110$500$815
Interest-$142-$142
Fees for Services Other-$51-$51
Total Functional Expenses$2,133,121$293,111$13,191$2,439,423

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,439,423
Total Expenses per Audited Statements$2,439,423
Total Expenses per Form 990$2,439,423
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Operating lease liability$165,367
Finance lease liability$3,226
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
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
No
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, Part VI, Section A, line 2

Board members Don Heupel and Judy Haberer have a familial relationship.

Form 990, Part VI, Section A, line 6

The organization recognizes one class of members which shall include any interested person who is at least 60 years of age and who resides in a county in the geographical area served by the entity, in South Dakota.

Form 990, Part VI, Section A, line 7A

The members shall elect one resident member from each participating county to a two year term to the Board of Directors. Additionally, members shall elect an alternate director from each participating county to a two year term that is staggered with the county's director. The alternate shall upon request, or absense of the director, have all rights, duties, and responsibilities, including voting rights of the requesting/absent director.

Form 990, Part VI, Section B, line 11B

The Executive Director reviews the draft Form 990 and copies of the Form 990 are mailed to the Executive Board of Directors for review after filing.

Form 990, Part VI, Section B, line 12C

All employees and board members are required to sign a conflict of interest policy. They are to disclose any possible conflict, large or small, to the Executive Director. The Executive Director decides whether a conflict exists and what steps to take.

Form 990, Part VI, Section C, line 19

The governing documents, policies and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Area IV Senior Citizens Planning Council
EIN
23-7338146
Phone
6052294741
Address
2301 8th Ave NE 215, Aberdeen, SD 57401
Doing Business As
Area IV Senior Meals

Signing Officer

Name
Marla L Kiesz
Title
Executive Director
Phone
6052294741
Signed
2025-02-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Marla L Kiesz
Formed
1973
Legal Domicile
Sd
Voting Board Members
11
Independent Board Members
11
Employees
48
Volunteers
185

Preparer

Firm
Eide Bailly LLP
Address
4585 Coleman St Ste 200, Bismarck, ND 58503
Preparer
Lisa Chaffee CPA
Phone
7012551091
Supplemental Narrative

Financial Statement Notes

Part X, Line 2:

The Organization believes that it has appropriate support for any tax positions taken affecting its annual filing requirements and, as such, does not have any uncertain tax positions that are material to the financial statements. The Organization would recognize future accrued interest and penalties related to unrecognized tax benefits and liabilities in income tax expense if such interest and penalties are incurred.

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IRS990/Desc0Our Congregate and Home Delivered meal Service Program for seniors served 220,631 meals during the fiscal year. Approximately 902 seniors were served over 249 serving days. It is expected that our senior meal recipients will have fewer health problems, fewer doctor visits and shorter hospital stays because of their improved nutritional status. Additionally, maintenance of independent living and access to their communities is enhanced with improved nutrition.
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IRS990/Form990PartVIISectionAGrp/PersonNm0Don Heupel
IRS990/Form990PartVIISectionAGrp/PersonNm1Judy Haberer
IRS990/Form990PartVIISectionAGrp/PersonNm2Rose Mary Howard
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IRS990/OfficeExpensesGrp/ProgramServicesAmt038918
IRS990/OfficeExpensesGrp/TotalAmt042254
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0139234
IRS990/OtherAssetsTotalGrp/EOYAmt0166473
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt033656
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt023566
IRS990/OtherEmployeeBenefitsGrp/TotalAmt057222
IRS990/OtherExpensesGrp/Desc0Food & Meal Delivery
IRS990/OtherExpensesGrp/Desc1Meal Contracts
IRS990/OtherExpensesGrp/Desc2Supplies
IRS990/OtherExpensesGrp/ProgramServicesAmt0676023
IRS990/OtherExpensesGrp/ProgramServicesAmt1377401
IRS990/OtherExpensesGrp/ProgramServicesAmt2173407
IRS990/OtherExpensesGrp/TotalAmt0676023
IRS990/OtherExpensesGrp/TotalAmt1377401
IRS990/OtherExpensesGrp/TotalAmt2173407
IRS990/OtherLiabilitiesGrp/BOYAmt0140933
IRS990/OtherLiabilitiesGrp/EOYAmt0168593
IRS990/OtherRevenueTotalAmt024023
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt011376
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt038284
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0633035
IRS990/OtherSalariesAndWagesGrp/TotalAmt0682695
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt012320
IRS990/PayrollTaxesGrp/ProgramServicesAmt049279
IRS990/PayrollTaxesGrp/TotalAmt061599
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt03182
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt012727
IRS990/PensionPlanContributionsGrp/TotalAmt015909
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt099563
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt085111
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt08653
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Marla L Kiesz
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0624210
IRS990/ProgramServiceRevenueGrp/Desc0Meal Donations
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01163423
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01163423
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01318606
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0320582
IRS990/PYInvestmentIncomeAmt04109
IRS990/PYOtherExpensesAmt01336525
IRS990/PYOtherRevenueAmt08249
IRS990/PYProgramServiceRevenueAmt01070440
IRS990/PYRevenuesLessExpensesAmt0-137428
IRS990/PYSalariesCompEmpBnftPaidAmt0881725
IRS990/PYTotalExpensesAmt02538832
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02401404
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-4783
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01187446
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0182508
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01235144
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01318606
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01400755
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01168087
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01161106
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt06283698
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt012050
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt04109
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0294
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0332
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt01612
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt018397
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt05217287
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99710
IRS990ScheduleA/PublicSupportPY170Pct00.99880
IRS990ScheduleA/PublicSupportTotal170Amt06283698
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01235144
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01318606
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01400755
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01168087
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01161106
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt06283698
IRS990ScheduleA/TotalSupportAmt06302095
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt019013
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0241399
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0260412
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt02439423
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt010271
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt02568
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt012839
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0163295
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt13178
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Operating lease right-of-use asset
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Finance lease right-of-use-assets
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0165367
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt13226
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Operating lease liability
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Finance lease liability
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt02434640
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Organization believes that it has appropriate support for any tax positions taken affecting its annual filing requirements and, as such, does not have any uncertain tax positions that are material to the financial statements. The Organization would recognize future accrued interest and penalties related to unrecognized tax benefits and liabilities in income tax expense if such interest and penalties are incurred.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt029284
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0166473
IRS990ScheduleD/TotalExpensesPerForm990Amt02439423
IRS990ScheduleD/TotalLiabilityAmt0168593
IRS990ScheduleD/TotalRevenuePerForm990Amt02434640
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02434640
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02439423
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0Meals provided to Seniors
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceAmt033994
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc0Costs of Meals & Food Allocated to eligible recipients
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt08946
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0Cost
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0The organization provides food and meals directly to senior citizens in the area in direct accordance to their charitable purpose and mission. The amount reported for grants to individuals represents an allocated amount of food costs that are not covered by individual donations for meals.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 2:
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01

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