Civic Intelligence

Jackson County Board on Aging Inc.

990 • Fiscal year 2015 • EIN 31-0831594

Jan 01, 2015 to Dec 31, 2015 • Filed on Oct 15, 2016

25 East Mound StreetJackson, OH 45640

(740) 286-1063

Siviq Scores

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

Liabilities / Assets

38th percentile

0.04x

Higher debt load relative to assets than 38% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

34th percentile

0.05x

Higher debt load relative to revenue than 34% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

84th percentile

29%

Higher net margin than 84% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

40th percentile

$34,376

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 3.5% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

88th percentile

37%

Faster asset growth than 88% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

82nd percentile

30%

Faster revenue growth than 82% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Up

$1,090,188

Up $291,698 (+37%) from 2014

Net Assets

Up

$1,045,128

Up $279,453 (+36%) from 2014

Liabilities

Up

$45,060

Up $12,245 (+37%) from 2014

Revenue

Up

$978,856

Up $223,617 (+30%) from 2014

Expenses

Up

$699,403

Up $51,235 (+7.9%) from 2014

Net Income

Up

$279,453

Up $172,382 (+161%) from 2014

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: $730,277Liabilities 2012: $53,712Net Assets 2012: $676,5652012Assets 2013: $709,120Liabilities 2013: $50,516Net Assets 2013: $658,6042013Assets 2014: $798,490Liabilities 2014: $32,815Net Assets 2014: $765,6752014Assets 2015: $1,090,188Liabilities 2015: $45,060Net Assets 2015: $1,045,1282015Assets 2016: $1,257,292Liabilities 2016: $43,994Net Assets 2016: $1,213,2982016Assets 2017: $1,441,877Liabilities 2017: $39,194Net Assets 2017: $1,402,6832017Assets 2018: $1,521,199Liabilities 2018: $50,163Net Assets 2018: $1,471,0362018Assets 2019: $1,608,167Liabilities 2019: $47,833Net Assets 2019: $1,560,3342019Assets 2020: $1,893,097Liabilities 2020: $134,469Net Assets 2020: $1,758,6282020Assets 2021: $1,947,480Liabilities 2021: $35,396Net Assets 2021: $1,912,0842021Assets 2022: $2,080,488Liabilities 2022: $109,360Net Assets 2022: $1,971,1282022Assets 2023: $2,268,620Liabilities 2023: $80,866Net Assets 2023: $2,187,7542023Assets 2024: $2,379,000Liabilities 2024: $68,905Net Assets 2024: $2,310,0952024

Highlighted filing

2015

Assets$1,090,188
Liabilities$45,060
Net Assets$1,045,128

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2012: $655,6722012Revenue 2013: $682,466Expenses 2013: $699,906Net Income 2013: -$17,4402013Revenue 2014: $755,239Expenses 2014: $648,168Net Income 2014: $107,0712014Revenue 2015: $978,856Expenses 2015: $699,403Net Income 2015: $279,4532015Revenue 2016: $927,456Expenses 2016: $748,097Net Income 2016: $179,3592016Revenue 2017: $977,214Expenses 2017: $787,828Net Income 2017: $189,3862017Revenue 2018: $966,097Expenses 2018: $897,744Net Income 2018: $68,3532018Revenue 2019: $1,040,967Expenses 2019: $951,669Net Income 2019: $89,2982019Revenue 2020: $1,201,237Expenses 2020: $1,002,943Net Income 2020: $198,2942020Revenue 2021: $1,233,158Expenses 2021: $1,079,701Net Income 2021: $153,4572021Revenue 2022: $1,217,614Expenses 2022: $1,158,570Net Income 2022: $59,0442022Revenue 2023: $1,535,141Expenses 2023: $1,318,515Net Income 2023: $216,6262023Revenue 2024: $1,557,720Expenses 2024: $1,435,379Net Income 2024: $122,3412024

Highlighted filing

2015

Revenue$978,856
Expenses$699,403
Net Income$279,453
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Oct 15, 2016
Return Version
2015v2.1
Gross Receipts
$978,856
Mission and Program Overview

Mission

To provide nutrition and meal services to Jackson County Ohio and to provide home care to seniors and to supply transportation services to seniors, the disabled, and others.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$518,486$568,126▲ $49,640
Cash and Non-Interest-Bearing Accounts$189,854$394,582▲ $204,728
Accounts Receivable$41,806$79,136▲ $37,330
Savings and Temporary Cash Investments$48,344$48,344→ $0
Total Assets$798,490$1,090,188▲ $291,698
Liabilities
Accounts Payable and Accrued Expenses$32,815$45,060▲ $12,245
Total Liabilities$32,815$45,060▲ $12,245
Net Assets / Fund Balance
Unrestricted Net Assets$756,357$1,030,638▲ $274,281
Temporarily Rstr Net Assets$9,318$14,490▲ $5,172
Total Net Assets Fund Balance$765,675$1,045,128▲ $279,453
Total Liabilities and Net Assets / Fund Balance$798,490$1,090,188▲ $291,698

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$117,133$421,175$538,308
Buildings$355,453$128,811$484,264
Land$95,540-$95,540
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Susan MorganExecutive DirectorFT$34,376$34,376

Board Members and Trustees

NameTitle
Joyce HallPresident
Debbie LackeyVice President
Andrea WilliamsTrustee
Ann GreeneTrustee
Freda LoweryTrustee
Jane LeachTrustee
Loretta JonesTrustee
Marlene SextonTrustee
Marvin PayneTrustee
Nancy BordenTrustee
Ruth LananeTrustee
Wendell BruntonTrustee
Roberta FryeSecretary
Jimmy WoodTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$64,434
Program Service Revenue
$427,979
Investment Income
$294
Other Revenue
$486,149
All Other Contributions
$29,793
Change in Net Assets
$279,453
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$357,070
Salaries, Compensation, and Employee Benefits$342,333
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$258,575--$258,575
Depreciation Depletion$49,414--$49,414
Occupancy$39,141--$39,141
All Other Expenses$37,226--$37,226
Current Officers, Directors, Trustees, and Key Employees$17,188$17,188-$34,376
Insurance$26,826--$26,826
Other Employee Benefits$18,003$8,360-$26,363
Payroll Taxes$21,704$1,315-$23,019
Other Expenses$17,096--$17,096
Fees for Services Accounting$14,300--$14,300
Office Expenses$5,828--$5,828
Interest$546--$546
Travel$435--$435
Advertising$101--$101
Total Functional Expenses$672,540$26,863$0$699,403
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
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 governing body review Part VI line 11

The 990 is reviewed by the executive director who signs the return

Conflict of interest policy compliance Part VI line 12C

The board reviews for conflicts of interest on a continuing basis.

CEO executive director top management comp Part VI line 15A

The Board compares salaries of similar positions in the community and sets salaries accordingly

Other officer or key employee compensation Part VI line 15B

No officers other than the executive director is paid.

Form 990 availability to public Part VI line 18

The organization makes the 990 available to the public for inspection upon request at the organizations office during normal busines hours.

Governing documents etc available to public Part VI line 19

The governing documents are made available to the public upon request at the office during normal working hours.

Filing and Contact Details

Filer

Filer Name
Jackson County Board on Aging Inc
EIN
31-0831594
Address
25 EAST MOUND STREET, JACKSON, OH 45640

Signing Officer

Name
Susan Morgan
Title
Executive Direc
Phone
7402861063
Signed
2016-10-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Susan Morgan
Formed
1973
Legal Domicile
Oh
Voting Board Members
13
Independent Board Members
13
Employees
29
Volunteers
25

Preparer

Firm
Randall R Adams CPA Inc
Address
210 Pearl Street, Jackson, OH 45640
Preparer
Randall R Adams
Phone
7402861063
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