Civic Intelligence

Jackson County Board on Aging Inc.

990 • Fiscal year 2021 • EIN 31-0831594

Jan 01, 2021 to Dec 31, 2021 • Filed on Oct 28, 2022

25 East Mound StreetJackson, OH 45640

(740) 286-2909

Siviq Scores

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

Liabilities / Assets

35th percentile

0.02x

Higher debt load relative to assets than 35% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

34th percentile

0.03x

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

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

50th percentile

12%

Higher net margin than 50% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

49th percentile

$52,425

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 4.3% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

35th percentile

2.9%

Faster asset growth than 35% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

37th percentile

2.7%

Faster revenue growth than 37% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Up

$1,947,480

Up $54,383 (+2.9%) from 2020

Net Assets

Up

$1,912,084

Up $153,456 (+8.7%) from 2020

Liabilities

Down

$35,396

Down $99,073 (-74%) from 2020

Revenue

Up

$1,233,158

Up $31,921 (+2.7%) from 2020

Expenses

Up

$1,079,701

Up $76,758 (+7.7%) from 2020

Net Income

Down

$153,457

Down $44,837 (-23%) from 2020

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

2021

Assets$1,947,480
Liabilities$35,396
Net Assets$1,912,084

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

2021

Revenue$1,233,158
Expenses$1,079,701
Net Income$153,457
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Oct 28, 2022
Return Version
2021v4.2
Gross Receipts
$1,241,389
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.

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$843,627$896,031▲ $52,404
Cash and Non-Interest-Bearing Accounts$524,270$542,240▲ $17,970
Savings and Temporary Cash Investments$471,762$472,564▲ $802
Accounts Receivable$53,438$36,403▼ $17,035
Investments in Publicly Traded Securities-$242-
Total Assets$1,893,097$1,947,480▲ $54,383
Liabilities
Accounts Payable and Accrued Expenses$134,469$35,396▼ $99,073
Total Liabilities$134,469$35,396▼ $99,073
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,758,628$1,912,084▲ $153,456
Total Net Assets Fund Balance$1,758,628$1,912,084▲ $153,456
Total Liabilities and Net Assets / Fund Balance$1,893,097$1,947,480▲ $54,383

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$414,222$234,504$648,726
Equipment$-52,674$674,472$621,798
Land$222,874-$222,874
Other Land Buildings$311,609$-311,609-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Susan MorganExecutive DirectorFT$52,425$52,425

Board Members and Trustees

NameTitle
Jane LeachPresident
Jamie HowardVice President
Alice FrazierTrustee
Gail RawlinsTrustee
John C SmithTrustee
Marvin PayneTrustee
Tim JonesTrustee
William C MARTINTrustee
Marlene SextonSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$88,155
Program Service Revenue
$446,158
Investment Income
$7,749
Other Revenue
$691,096
All Other Contributions
$23,085
Change in Net Assets
$153,457
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$548,913
Other Expenses$530,788
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$425,146--$425,146
Depreciation Depletion$106,368--$106,368
All Other Expenses$69,711--$69,711
Current Officers, Directors, Trustees, and Key Employees-$52,649-$52,649
Occupancy$52,273--$52,273
Insurance$47,678$105-$47,783
Payroll Taxes$34,640$4,115-$38,755
Other Employee Benefits-$32,363-$32,363
Other Expenses$26,428--$26,428
Fees for Services Accounting$18,600--$18,600
Office Expenses$9,995--$9,995
Information Technology$4,725--$4,725
Advertising$678--$678
Travel$278--$278
Fees for Services Legal-$85-$85
Total Functional Expenses$990,384$89,317$0$1,079,701
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$31,152
Fundraising Direct Expenses$8,231
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Light Fest$20,619$20,619$5,879$14,740
Other$10,533$10,533$2,352$8,181
Total Events$31,152$31,152$8,231$22,921
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 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
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
2022-10-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Susan Morgan
Formed
1973
Legal Domicile
Oh
Voting Board Members
9
Independent Board Members
9
Employees
32
Volunteers
25

Preparer

Firm
Adams Moore and Adams LLC
Address
210 PEARL ST, JACKSON, OH 45640
Preparer
Randall R Adams
Phone
7402861063
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IRS990/OtherRevenueTotalAmt0668175
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0425146
IRS990/OtherSalariesAndWagesGrp/TotalAmt0425146
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt04115
IRS990/PayrollTaxesGrp/ProgramServicesAmt034640
IRS990/PayrollTaxesGrp/TotalAmt038755
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0SUSAN MORGAN
IRS990/PriorPeriodAdjustmentsAmt0-1
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1624210
IRS990/ProgramServiceRevenueGrp/BusinessCd2624210
IRS990/ProgramServiceRevenueGrp/BusinessCd3624210
IRS990/ProgramServiceRevenueGrp/BusinessCd4900099
IRS990/ProgramServiceRevenueGrp/Desc0Transporation Services
IRS990/ProgramServiceRevenueGrp/Desc1Meal Services
IRS990/ProgramServiceRevenueGrp/Desc2Service Receiptent Dona
IRS990/ProgramServiceRevenueGrp/Desc3Vending Income
IRS990/ProgramServiceRevenueGrp/Desc4Capital Campaign
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0197489
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1226665
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt211950
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt354
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt410000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0197489
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1226665
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt211950
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt354
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt410000
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0180006
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt011581
IRS990/PYOtherExpensesAmt0501897
IRS990/PYOtherRevenueAmt0566477
IRS990/PYProgramServiceRevenueAmt0443173
IRS990/PYRevenuesLessExpensesAmt0198294
IRS990/PYSalariesCompEmpBnftPaidAmt0501046
IRS990/PYTotalExpensesAmt01002943
IRS990/PYTotalRevenueAmt01201237
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0153457
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0446158
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0471762
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0472564
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt088155
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0112283
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt017842
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt021555
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt054230
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0294065
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt01032
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt02681
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt09138
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt08714
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt02989
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt024554
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0573752
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0460644
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0500883
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0434647
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0420760
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt02390686
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt070
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt0250
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt01100
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt01250
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt01150
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt03820
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt01032
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt02681
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt09138
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt08714
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt02989
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt024554
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.01000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99540
IRS990ScheduleA/PublicSupportPY509Pct00.99490
IRS990ScheduleA/PublicSupportTotal509Amt05356150
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/CurrentTaxYearAmt0578380
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/CurrentTaxYearMinus1YearAmt0561499
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/CurrentTaxYearMinus2YearsAmt0520345
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/CurrentTaxYearMinus3YearsAmt0507855
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/CurrentTaxYearMinus4YearsAmt0499500
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt02667579
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01240357
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01134676
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01040170
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0965307
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0975640
IRS990ScheduleA/Total509Grp/TotalAmt05356150
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01241389
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01137357
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01049308
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0974021
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0978629
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt05380704
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0414222
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0234504
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0648726
IRS990ScheduleD/EquipmentGrp/BookValueAmt0-52674
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0674472
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0621798
IRS990ScheduleD/LandGrp/BookValueAmt0222874
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0222874
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Program 5310 Deposit on Vehicle
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Restricted Cash for improvements
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0311609
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0-311609
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0896031
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt08231
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Light Fest
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0Other
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt020619
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt010533
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt031152
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt020619
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt010533
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt031152
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt022921
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt08231
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt05879
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt02352
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The 990 is reviewed by the executive director who signs the return
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The board reviews for conflicts of interest on a continuing basis.

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