Civic Intelligence

Coles County Council on Aging

990 • Fiscal year 2017 • EIN 23-7414779

Jul 01, 2016 to Jun 30, 2017 • Filed on Dec 28, 2017

11021 East County Road 800 NorthCharleston, IL 61920-8632

(217) 639-5150

Siviq Scores

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

Liabilities / Assets

60th percentile

0.18x

Higher debt load relative to assets than 60% of similar nonprofits.

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

Liabilities / Revenue

76th percentile

0.45x

Higher debt load relative to revenue than 76% of similar nonprofits.

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

Net Margin

16th percentile

-16%

Higher net margin than 16% of similar nonprofits.

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

Top Officer Pay

55th percentile

$72,677

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 4.5% of source-year revenue.

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

Asset Growth

35th percentile

-0.8%

Faster asset growth than 35% of similar nonprofits.

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

Revenue Growth

34th percentile

-1.1%

Faster revenue growth than 34% of similar nonprofits.

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

Assets

Down

$4,184,290

Down $107,420 (-2.5%) from 2015

Net Assets

Down

$3,450,587

Down $486,125 (-12%) from 2015

Liabilities

Up

$733,703

Up $378,705 (+107%) from 2015

Revenue

Up

$1,617,502

Up $167,607 (+12%) from 2015

Expenses

Up

$1,870,262

Up $57,797 (+3.2%) from 2015

Net Income

Up

-$252,760

Up $109,810 (+30%) from 2015

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2014: $4,709,104Liabilities 2014: $406,543Net Assets 2014: $4,302,5612014Assets 2015: $4,291,710Liabilities 2015: $354,998Net Assets 2015: $3,936,7122015Assets 2017: $4,184,290Liabilities 2017: $733,703Net Assets 2017: $3,450,5872017Assets 2018: $3,715,890Liabilities 2018: $514,393Net Assets 2018: $3,201,4972018Assets 2019: $3,806,514Liabilities 2019: $689,964Net Assets 2019: $3,116,5502019Assets 2020: $3,747,277Liabilities 2020: $692,649Net Assets 2020: $3,054,6282020Assets 2022: $3,578,847Liabilities 2022: $191,209Net Assets 2022: $3,387,6382022Assets 2023: $3,720,358Liabilities 2023: $289,337Net Assets 2023: $3,431,0212023

Highlighted filing

2017

Assets$4,184,290
Liabilities$733,703
Net Assets$3,450,587

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2014: $1,414,040Expenses 2014: $1,763,381Net Income 2014: -$349,3412014Revenue 2015: $1,449,895Expenses 2015: $1,812,465Net Income 2015: -$362,5702015Revenue 2017: $1,617,502Expenses 2017: $1,870,262Net Income 2017: -$252,7602017Revenue 2018: $1,689,368Expenses 2018: $1,979,423Net Income 2018: -$290,0552018Revenue 2019: $1,753,038Expenses 2019: $1,887,445Net Income 2019: -$134,4072019Revenue 2020: $1,765,748Expenses 2020: $1,863,104Net Income 2020: -$97,3562020Revenue 2022: $2,129,476Expenses 2022: $2,072,672Net Income 2022: $56,8042022Revenue 2023: $2,358,432Expenses 2023: $2,315,049Net Income 2023: $43,3832023

Highlighted filing

2017

Revenue$1,617,502
Expenses$1,870,262
Net Income-$252,760
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Dec 28, 2017
Return Version
2016v3.1
Gross Receipts
$1,696,854
Mission and Program Overview

Mission

To provide help and services for elderly individuals and public transportation

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,057,478$2,813,775▼ $243,703
Accounts Receivable$481,674$691,965▲ $210,291
Investments in Publicly Traded Securities$588,473$585,501▼ $2,972
Pledges and Grants Receivable$11,820$68,730▲ $56,910
Cash and Non-Interest-Bearing Accounts$79,142$24,319▼ $54,823
Total Assets$4,218,587$4,184,290▼ $34,297
Liabilities
Mortgage Notes Payable Secured by Investment Property$342,956$537,956▲ $195,000
Deferred Revenue$131,729$132,600▲ $871
Accounts Payable and Accrued Expenses$79,193$63,147▼ $16,046
Total Liabilities$553,878$733,703▲ $179,825
Net Assets / Fund Balance
Unrestricted Net Assets$3,645,939$3,367,087▼ $278,852
Temporarily Rstr Net Assets$18,770$83,500▲ $64,730
Total Net Assets Fund Balance$3,664,709$3,450,587▼ $214,122
Total Liabilities and Net Assets / Fund Balance$4,218,587$4,184,290▼ $34,297

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,677,904$2,076,439$4,754,343
Equipment$23,997$412,818$436,815
Land$111,874-$111,874
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Dee BradenExec DirectorFT$72,677$72,677

Board Members and Trustees

NameTitle
Michael MurrayPresident
Bud SandersDirector
Diana SmithDirector
Dr Mark EsareyDirector
George EdwardsDirector
Janet GroveDirector
Michael HughesDirector
Peggy FuestingDirector
Sherri BransonDirector
Tim GoverDirector
Sylvia BusbeySecretary
Shirley SnoddyTreasurer
Greg StatonVice Pres.
Revenue and Support

Revenue Composition

Contributions and Grants
$1,429,660
Program Service Revenue
$154,110
Investment Income
$14,531
Other Revenue
$19,201
All Other Contributions
$127,681
Change in Net Assets
$-252,760

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,617,502
Revenue Not Reported on Form 990
$38,638
Total Revenue per Audited Statements
$1,656,140
Total Revenue per Form 990
$1,617,502
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$942,872
Other Expenses$927,390
Total Fundraising Expense$77,919
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$801,100--$801,100
Depreciation Depletion$243,703--$243,703
Insurance$114,815$8,738-$123,553
Current Officers, Directors, Trustees, and Key Employees$12,745$59,932-$72,677
Payroll Taxes$62,066$4,763-$66,829
All Other Expenses$48,328$13,049-$61,377
Occupancy$36,100$15,157-$51,257
Fees for Services Other$35,818$4,429-$40,247
Other Expenses$25,937$3,119$77,919$29,056
Office Expenses$23,417$3,749-$27,166
Interest-$11,029-$11,029
Advertising$5,611--$5,611
Pension Plan Contributions$2,006$260-$2,266
Travel$1,747$296-$2,043
Total Functional Expenses$1,667,822$124,521$77,919$1,870,262

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,870,262
Total Expenses per Audited Statements$1,870,262
Total Expenses per Form 990$1,870,262
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

The executive committee of the board of directors is furnished a copy of form 990 for review and approval before form 990 is filed.

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

The conflict of interest policy is reviewed with board members when they join the board. Board members are reminded annually of the policy and requested to disclose any possible conflicts if they arise.

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

Compensation for the executive director is reviewed near each year end and determined based on past performance review and available resources of the organization.

Form 990, Page 6, Part VI, Line 19

Governing documents, conflict of interest policy and financial statements are made available to the public on request.

Filing and Contact Details

Filer

Filer Name
Coles County Council on Aging
EIN
23-7414779
Phone
2176395150
Address
11021 EAST COUNTY ROAD 800 NORTH, CHARLESTON, IL 61920-8632

Signing Officer

Name
Dee Braden
Title
Exec Director
Phone
2176395150
Signed
2017-12-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dee Braden
Formed
1974
Legal Domicile
Il
Voting Board Members
13
Independent Board Members
13
Employees
49
Volunteers
95

Preparer

Firm
Doehring Winders & Co Llp
Address
1601 LAFAYETTE AVE, MATTOON, IL 61938-3925
Preparer
Larry D Nichols CPA
Phone
2172350377
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IRS990/OtherExpensesGrp/Desc2FUNDRAISING
IRS990/OtherExpensesGrp/Desc3COMMUNICATIONS
IRS990/OtherExpensesGrp/FundraisingAmt077919
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt03119
IRS990/OtherExpensesGrp/ProgramServicesAmt0129330
IRS990/OtherExpensesGrp/ProgramServicesAmt1125099
IRS990/OtherExpensesGrp/ProgramServicesAmt225937
IRS990/OtherExpensesGrp/TotalAmt0129330
IRS990/OtherExpensesGrp/TotalAmt1125099
IRS990/OtherExpensesGrp/TotalAmt277919
IRS990/OtherExpensesGrp/TotalAmt329056
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0801100
IRS990/OtherSalariesAndWagesGrp/TotalAmt0801100
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt04763
IRS990/PayrollTaxesGrp/ProgramServicesAmt062066
IRS990/PayrollTaxesGrp/TotalAmt066829
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0260
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt02006
IRS990/PensionPlanContributionsGrp/TotalAmt02266
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt011820
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt068730
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0DEE BRADEN
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0DIAL-A-RIDE CLIENTS
IRS990/ProgramServiceRevenueGrp/Desc1OTHER PROGRAM INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0153158
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1952
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0153158
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1952
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01483441
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt020031
IRS990/PYOtherExpensesAmt0964302
IRS990/PYOtherRevenueAmt023504
IRS990/PYProgramServiceRevenueAmt0108375
IRS990/PYRevenuesLessExpensesAmt0-284745
IRS990/PYSalariesCompEmpBnftPaidAmt0955794
IRS990/PYTotalExpensesAmt01920096
IRS990/PYTotalRevenueAmt01635351
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-252760
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt019201
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt01429660
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt01355724
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt01163905
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt01122482
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt01124473
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt06196244
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt016174
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt015001
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt015848
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt014960
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt041153
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0103136
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0173311
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0131879
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0143519
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0144034
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0113304
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0706047
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt04925
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt04925
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt016174
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt015001
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt015848
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt014960
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt041153
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0103136
IRS990ScheduleA/InvestmentIncomeCYPct00.01000
IRS990ScheduleA/InvestmentIncomePYPct00.01000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.98630
IRS990ScheduleA/PublicSupportPY509Pct00.98550
IRS990ScheduleA/PublicSupportTotal509Amt07413569
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/CurrentTaxYearMinus1YearAmt0127717
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/CurrentTaxYearMinus2YearsAmt0126623
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/CurrentTaxYearMinus3YearsAmt0132564
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/CurrentTaxYearMinus4YearsAmt0119449
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt0506353
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01602971
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01615320
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01434047
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01399080
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01362151
IRS990ScheduleA/Total509Grp/TotalAmt07413569
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01619145
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01630321
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01449895
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01414040
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01403304
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt07516705
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/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt02677904
IRS990ScheduleD/BuildingsGrp/DepreciationAmt02076439
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt04754343
IRS990ScheduleD/EquipmentGrp/BookValueAmt023997
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0412818
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0436815
IRS990ScheduleD/ExpensesSubtotalAmt01870262
IRS990ScheduleD/LandGrp/BookValueAmt0111874
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0111874
IRS990ScheduleD/NetUnrealizedGainsInvstAmt038638
IRS990ScheduleD/RevenueNotReportedAmt038638
IRS990ScheduleD/RevenueSubtotalAmt01617502
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02813775
IRS990ScheduleD/TotalExpensesPerForm990Amt01870262
IRS990ScheduleD/TotalRevenuePerForm990Amt01617502
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01656140
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01870262
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS IS FURNISHED A COPY OF FORM 990 FOR REVIEW AND APPROVAL BEFORE FORM 990 IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE CONFLICT OF INTEREST POLICY IS REVIEWED WITH BOARD MEMBERS WHEN THEY JOIN THE BOARD. BOARD MEMBERS ARE REMINDED ANNUALLY OF THE POLICY AND REQUESTED TO DISCLOSE ANY POSSIBLE CONFLICTS IF THEY ARISE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION FOR THE EXECUTIVE DIRECTOR IS REVIEWED NEAR EACH YEAR END AND DETERMINED BASED ON PAST PERFORMANCE REVIEW AND AVAILABLE RESOURCES OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC ON 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 19
IRS990/SchoolOperatingInd0false

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