Civic Intelligence

Putnam County Aging Program Inc.

990 • Fiscal year 2015 • EIN 31-1149267

Oct 01, 2014 to Sep 30, 2015 • Filed on Aug 15, 2016

694 Winfield RoadSt Albans, WV 25177

(304) 755-2385

Siviq Scores

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

Liabilities / Assets

57th percentile

0.25x

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

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Liabilities / Revenue

58th percentile

0.26x

Higher debt load relative to revenue than 58% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Net Margin

55th percentile

4.2%

Higher net margin than 55% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2015

Asset Growth

52nd percentile

1.2%

Faster asset growth than 52% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2014 to 2015

Revenue Growth

21st percentile

-10%

Faster revenue growth than 21% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2014 to 2015

Assets

Up

$5,327,657

Up $61,253 (+1.2%) from 2014

Net Assets

Down

$3,977,826

Down $380,178 (-8.7%) from 2014

Liabilities

Up

$1,349,831

Up $441,431 (+49%) from 2014

Revenue

Down

$5,133,949

Down $584,927 (-10%) from 2014

Expenses

Down

$4,919,421

Down $1,993 (-0.0%) from 2014

Net Income

Down

$214,528

Down $582,934 (-73%) from 2014

Historical Trend

Balance Sheet Trend

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

$10M$5.0M$0Assets 2014: $5,266,404Liabilities 2014: $908,400Net Assets 2014: $4,358,0042014Assets 2015: $5,327,657Liabilities 2015: $1,349,831Net Assets 2015: $3,977,8262015Assets 2016: $5,345,774Liabilities 2016: $1,095,047Net Assets 2016: $4,250,7272016Assets 2017: $5,494,304Liabilities 2017: $1,176,279Net Assets 2017: $4,318,0252017Assets 2018: $5,444,024Liabilities 2018: $1,184,572Net Assets 2018: $4,259,4522018Assets 2019: $5,274,077Liabilities 2019: $968,687Net Assets 2019: $4,305,3902019Assets 2020: $6,426,341Liabilities 2020: $783,447Net Assets 2020: $5,642,8942020Assets 2021: $8,706,780Liabilities 2021: $1,325,471Net Assets 2021: $7,381,3092021Assets 2022: $9,890,209Liabilities 2022: $979,457Net Assets 2022: $8,910,7522022Assets 2023: $9,879,093Liabilities 2023: $455,557Net Assets 2023: $9,423,5362023Assets 2024: $9,964,164Liabilities 2024: $679,625Net Assets 2024: $9,284,5392024

Highlighted filing

2015

Assets$5,327,657
Liabilities$1,349,831
Net Assets$3,977,826

Operations Trend

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

$10M$5.0M$0-$5.0MRevenue 2014: $5,718,876Expenses 2014: $4,921,414Net Income 2014: $797,4622014Revenue 2015: $5,133,949Expenses 2015: $4,919,421Net Income 2015: $214,5282015Revenue 2016: $4,119,222Expenses 2016: $3,822,757Net Income 2016: $296,4652016Revenue 2017: $4,035,638Expenses 2017: $3,902,155Net Income 2017: $133,4832017Revenue 2018: $8,790,311Expenses 2018: $8,789,139Net Income 2018: $1,1722018Revenue 2019: $7,912,702Expenses 2019: $7,866,764Net Income 2019: $45,9382019Revenue 2020: $8,395,598Expenses 2020: $7,058,094Net Income 2020: $1,337,5042020Revenue 2021: $9,555,674Expenses 2021: $7,817,259Net Income 2021: $1,738,4152021Revenue 2022: $9,521,489Expenses 2022: $7,992,046Net Income 2022: $1,529,4432022Revenue 2023: $8,611,981Expenses 2023: $8,099,197Net Income 2023: $512,7842023Revenue 2024: $7,512,275Expenses 2024: $7,651,272Net Income 2024: -$138,9972024

Highlighted filing

2015

Revenue$5,133,949
Expenses$4,919,421
Net Income$214,528
Jump To
Filing Snapshot
Filing Period
Oct 1, 2014 to Sep 30, 2015
Signed
Aug 15, 2016
Return Version
2014v6.0
Gross Receipts
$5,133,949
Mission and Program Overview

Mission

Believing that seniors are important, the mission of putnam aging is to serve seniors by providing nutritional, social, and health-related programs designed to enhance and enrich the quality of their lives.

SENIOR SERVICES

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$3,319,014$4,017,920▲ $698,906
Pledges and Grants Receivable$1,488,247$908,570▼ $579,677
Land, Buildings, and Equipment, Net$425,563$378,261▼ $47,302
Prepaid Expenses and Deferred Charges$24,517$22,906▼ $1,611
Total Assets$5,266,404$5,327,657▲ $61,253
Other Assets Total$9,063--
Liabilities
Accounts Payable and Accrued Expenses$908,400$1,349,831▲ $441,431
Total Liabilities$908,400$1,349,831▲ $441,431
Net Assets / Fund Balance
Unrestricted Net Assets$4,358,004$3,977,826▼ $380,178
Total Net Assets Fund Balance$4,358,004$3,977,826▼ $380,178
Total Liabilities and Net Assets / Fund Balance$5,266,404$5,327,657▲ $61,253

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$228,261$632,363$860,624
Buildings$150,000-$150,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Joyce ArthurExecutive DirectorFT$77,450$77,450

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$2,287,099
Program Service Revenue
$2,846,850
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$214,528

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,133,949
Total Revenue per Audited Statements
$5,133,949
Total Revenue per Form 990
$5,133,949
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,385,461
Other Expenses$1,533,960
Total Fundraising Expense$245,973
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,344,361$275,807$137,904$2,758,072
Other Expenses$660,390$77,693$38,847$776,930
Payroll Taxes$303,822$35,744$17,872$357,438
Other Employee Benefits$163,625$19,250$9,625$192,500
Fees for Services Other$122,275$14,385$7,193$143,853
All Other Expenses$92,705$10,907$5,453$109,065
Current Officers, Directors, Trustees, and Key Employees$65,833$7,745$3,873$77,451
Insurance$54,307$6,389$3,195$63,891
Office Expenses$40,560$4,772$2,386$47,718
Travel$37,423$4,403$2,201$44,027
Occupancy$4,477$527$263$5,267
Fees for Services Legal$2,025$238$119$2,382
Total Functional Expenses$4,181,506$491,942$245,973$4,919,421

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,919,421
Total Expenses per Audited Statements$4,919,421
Total Expenses per Form 990$4,919,421
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Putnam County Aging Program Inc
EIN
31-1149267
Phone
3047552385
Address
694 WINFIELD ROAD, ST ALBANS, WV 25177

Signing Officer

Name
Jenni Sutherland
Title
Executive Director
Phone
3047552385
Signed
2016-08-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Clinton Beaver
Formed
1985
Legal Domicile
Wv
Voting Board Members
10
Independent Board Members
0
Employees
340
Volunteers
50

Preparer

Firm
Trainer Wright & Paterno
Address
PO BOX 2608, HUNTINGTON, WV 25726
Preparer
Todd M Williams CPA
Phone
3046977083
Supplemental Narrative

Additional Explanations

Pt VI, Line 7B

The board of directors are responsible for all decisions

Pt VI, Line 11B

Reviewed and approved by management

Pt VI, Line 12C

The organization monitors on a yearly basis

Pt VI, Line 15A

The board of directors make decisions on all compensation arrangements

Pt VI, Line 15B

The board of directors make decisions on all compensation arrangements

Pt XI

The prior year numbers were unaudited before filing the 990.

Form 990EZ, Part I, Line 8

MATCHING CONTRIBUTIONS

Form 990EZ, Part I, Line 16

Utilities contractual recognition insurance transportation other capital outlay program services match volunteer meals

Form 990EZ, Part II, Line 24

Grants receivable - net prepaids workers compensation deposit

Form 990EZ, Part II, Line 26

Accounts payable & accrued expenses bonds, mortgages & other notes

Form 990, Part III, Line 4D

Life, medicaid, alzheimers respite, other 1971301. 0. 0.

Form 990, Part IX, Line 24F

Miscellaneous 109065. 92705. 10907. 5453.

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IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM INCOME
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02846850
IRS990/ProgSrvcAccomActy2Grp/Desc0TITLE IIIB - PROVIDES THE ELDERLY WITH SOCIAL, OUTREACH, TRANSPORTATION, INFORMATION AND REFERRAL SERVICES, AND HEALTH, WELFARD AND NUTRITIOUS EDUCATION AND COUNSELING
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0201130
IRS990/ProgSrvcAccomActy3Grp/Desc0TITLE IIID - PROVIDES HEALTH PREVENTION RELATING TO PRESCRIBED MEDICATION TO THE ELDERLY
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt010706
IRS990/ProgSrvcAccomActyOtherGrp/Desc0LIFE, MEDICAID, ALZHEIMERS RESPITE, OTHER
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt01971301
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt02344665
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt01951543
IRS990/PYProgramServiceRevenueAmt03374211
IRS990/PYRevenuesLessExpensesAmt0797462
IRS990/PYSalariesCompEmpBnftPaidAmt02969871
IRS990/PYTotalExpensesAmt04921414
IRS990/PYTotalRevenueAmt05718876
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0214528
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt05133949
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt05718876
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt05113215
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt04852772
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt04601468
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt025420280
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt025420280
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt05133949
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt05718876
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt05113215
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt04852772
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt04601468
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt025420280
IRS990ScheduleA/TotalSupportAmt025420280
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0150000
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0150000
IRS990ScheduleD/EquipmentGrp/BookValueAmt0228261
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0632363
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0860624
IRS990ScheduleD/ExpensesSubtotalAmt04919421
IRS990ScheduleD/RevenueSubtotalAmt05133949
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0378261
IRS990ScheduleD/TotalExpensesPerForm990Amt04919421
IRS990ScheduleD/TotalRevenuePerForm990Amt05133949
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt05133949
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt04919421
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD OF DIRECTORS ARE RESPONSIBLE FOR ALL DECISIONS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1REVIEWED AND APPROVED BY MANAGEMENT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION MONITORS ON A YEARLY BASIS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS MAKE DECISIONS ON ALL COMPENSATION ARRANGEMENTS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD OF DIRECTORS MAKE DECISIONS ON ALL COMPENSATION ARRANGEMENTS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE PRIOR YEAR NUMBERS WERE UNAUDITED BEFORE FILING THE 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6MATCHING CONTRIBUTIONS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7UTILITIES CONTRACTUAL RECOGNITION INSURANCE TRANSPORTATION OTHER CAPITAL OUTLAY PROGRAM SERVICES MATCH VOLUNTEER MEALS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8GRANTS RECEIVABLE - NET PREPAIDS WORKERS COMPENSATION DEPOSIT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9ACCOUNTS PAYABLE & ACCRUED EXPENSES BONDS, MORTGAGES & OTHER NOTES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10LIFE, MEDICAID, ALZHEIMERS RESPITE, OTHER 1971301. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11MISCELLANEOUS 109065. 92705. 10907. 5453.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt XI
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990EZ, Part I, Line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990EZ, Part II, Line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part III, Line 4d
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24f
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0WV
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt05266404
IRS990/TotalAssetsEOYAmt05327657
IRS990/TotalAssetsGrp/BOYAmt05266404
IRS990/TotalAssetsGrp/EOYAmt05327657
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt02287099
IRS990/TotalEmployeeCnt0340
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0245973
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0491942
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt04181506
IRS990/TotalFunctionalExpensesGrp/TotalAmt04919421
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0908400
IRS990/TotalLiabilitiesEOYAmt01349831
IRS990/TotalLiabilitiesGrp/BOYAmt0908400
IRS990/TotalLiabilitiesGrp/EOYAmt01349831
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt04358004
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03977826
IRS990/TotalOtherProgSrvcExpenseAmt01971301
IRS990/TotalProgramServiceExpensesAmt04181506
IRS990/TotalProgramServiceRevenueAmt02846850
IRS990/TotalReportableCompFromOrgAmt077450
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02846850
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt05133949
IRS990/TotalVolunteersCnt050
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt05266404
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt05327657
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/FundraisingAmt02201
IRS990/TravelGrp/ManagementAndGeneralAmt04403
IRS990/TravelGrp/ProgramServicesAmt037423
IRS990/TravelGrp/TotalAmt044027
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt04358004
IRS990/UnrestrictedNetAssetsGrp/EOYAmt03977826
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0694 WINFIELD ROAD
IRS990/USAddress/CityNm0ST ALBANS
IRS990/USAddress/StateAbbreviationCd0WV
IRS990/USAddress/ZIPCd025177

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