Civic Intelligence

Putnam County Aging Program Inc.

990 • Fiscal year 2016 • EIN 31-1149267

Oct 01, 2015 to Sep 30, 2016 • Filed on Aug 15, 2017

2558 Winfield RoadSt Albans, WV 25177

(304) 755-2385

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Up

$5,345,774

Up $18,117 (+0.3%) from 2015

Net Assets

Up

$4,250,727

Up $272,901 (+6.9%) from 2015

Liabilities

Down

$1,095,047

Down $254,784 (-19%) from 2015

Revenue And Expenses

Revenue

Down

$4,119,222

Down $1,014,727 (-20%) from 2015

Expenses

Down

$3,822,757

Down $1,096,664 (-22%) from 2015

Net Income

Up

$296,465

Up $81,937 (+38%) from 2015

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

2016

Assets$5,345,774
Liabilities$1,095,047
Net Assets$4,250,727

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

2016

Revenue$4,119,222
Expenses$3,822,757
Net Income$296,465
Jump To
Filing Snapshot
Filing Period
Oct 1, 2015 to Sep 30, 2016
Signed
Aug 15, 2017
Return Version
2015v3.0
Gross Receipts
$4,119,222
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$4,017,920$3,933,480▼ $84,440
Pledges and Grants Receivable$908,570$1,024,804▲ $116,234
Land, Buildings, and Equipment, Net$378,261$354,696▼ $23,565
Prepaid Expenses and Deferred Charges$22,906$32,794▲ $9,888
Total Assets$5,327,657$5,345,774▲ $18,117
Liabilities
Accounts Payable and Accrued Expenses$1,349,831$1,095,047▼ $254,784
Total Liabilities$1,349,831$1,095,047▼ $254,784
Net Assets / Fund Balance
Unrestricted Net Assets$3,977,826$4,250,727▲ $272,901
Total Net Assets Fund Balance$3,977,826$4,250,727▲ $272,901
Total Liabilities and Net Assets / Fund Balance$5,327,657$5,345,774▲ $18,117

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$204,696$730,578$935,274
Buildings$150,000-$150,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jennifer SutherlandExecutive DirectorFT$54,155$54,155

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$1,485,502
Program Service Revenue
$2,633,720
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$296,465

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,119,222
Total Revenue per Audited Statements
$4,119,222
Total Revenue per Form 990
$4,119,222
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,802,202
Other Expenses$1,020,555
Total Fundraising Expense$191,138
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,951,719$229,614$114,807$2,296,140
Other Expenses$312,198$36,729$18,365$367,292
Payroll Taxes$247,477$29,115$14,557$291,149
Other Employee Benefits$136,643$16,076$8,038$160,757
Fees for Services Other$127,262$14,972$7,486$149,720
Insurance$71,839$8,452$4,226$84,517
Current Officers, Directors, Trustees, and Key Employees$46,032$5,416$2,708$54,156
All Other Expenses$44,294$5,211$2,606$52,111
Travel$39,636$4,663$2,332$46,631
Office Expenses$31,216$3,673$1,836$36,725
Occupancy$4,881$574$287$5,742
Fees for Services Legal$308$36$18$362
Total Functional Expenses$3,249,343$382,276$191,138$3,822,757

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,822,757
Total Expenses per Audited Statements$3,822,757
Total Expenses per Form 990$3,822,757
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
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Putnam County Aging Program Inc
EIN
31-1149267
Phone
3047552385
Address
2558 WINFIELD ROAD, ST ALBANS, WV 25177

Signing Officer

Name
Jenni Sutherland
Title
Executive Director
Phone
3047552385
Signed
2017-08-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jenni Sutherland
Formed
1985
Legal Domicile
Wv
Voting Board Members
9
Independent Board Members
9
Employees
317
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 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

Form 990EZ, Part I, Line 16

CONTRACTUAL

Form 990EZ, Part I, Line 16

RECOGNITION

Form 990EZ, Part I, Line 16

INSURANCE

Form 990EZ, Part I, Line 16

TRANSPORTATION

Form 990EZ, Part I, Line 16

OTHER

Form 990EZ, Part I, Line 16

CAPITAL OUTLAY

Form 990EZ, Part I, Line 16

PROGRAM SERVICES MATCH

Form 990EZ, Part I, Line 16

VOLUNTEER MEALS

Form 990EZ, Part II, Line 24

Grants Receivable - Net

Form 990EZ, Part II, Line 24

Prepaids

Form 990EZ, Part II, Line 24

Workers compensation deposit

Form 990EZ, Part II, Line 26

Accounts Payable & Accrued Expenses

Form 990EZ, Part II, Line 26

Bonds, Mortgages & Other Notes

Form 990, Part III, Line 4D

Life, medicaid, alzheimers respite, other 2473673. 0. 0.

Form 990, Part IX, Line 24E

Miscellaneous 52111. 44294. 5211. 2606.

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IRS990/PYProgramServiceRevenueAmt02846850
IRS990/PYRevenuesLessExpensesAmt0214528
IRS990/PYSalariesCompEmpBnftPaidAmt03385461
IRS990/PYTotalExpensesAmt04919421
IRS990/PYTotalRevenueAmt05133949
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0296465
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt04119222
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt05133949
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt05718876
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt05113215
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt04852772
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt024938034
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt024938034
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt04119222
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt05133949
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt05718876
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt05113215
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt04852772
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt024938034
IRS990ScheduleA/TotalSupportAmt024938034
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0150000
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0150000
IRS990ScheduleD/EquipmentGrp/BookValueAmt0204696
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0730578
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0935274
IRS990ScheduleD/ExpensesSubtotalAmt03822757
IRS990ScheduleD/RevenueSubtotalAmt04119222
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0354696
IRS990ScheduleD/TotalExpensesPerForm990Amt03822757
IRS990ScheduleD/TotalRevenuePerForm990Amt04119222
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04119222
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03822757
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0REVIEWED AND APPROVED BY MANAGEMENT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION MONITORS ON A YEARLY BASIS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS MAKE DECISIONS ON ALL COMPENSATION ARRANGEMENTS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS MAKE DECISIONS ON ALL COMPENSATION ARRANGEMENTS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE PRIOR YEAR NUMBERS WERE UNAUDITED BEFORE FILING THE 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5MATCHING CONTRIBUTIONS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6UTILITIES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7CONTRACTUAL
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8RECOGNITION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9INSURANCE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10TRANSPORTATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11OTHER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12CAPITAL OUTLAY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13PROGRAM SERVICES MATCH
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14VOLUNTEER MEALS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15Grants Receivable - Net
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16Prepaids
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17WORKERS COMPENSATION DEPOSIT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt18Accounts Payable & Accrued Expenses
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt19Bonds, Mortgages & Other Notes
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt20LIFE, MEDICAID, ALZHEIMERS RESPITE, OTHER 2473673. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt21MISCELLANEOUS 52111. 44294. 5211. 2606.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt XI
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990EZ, Part I, Line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc17Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc18Form 990EZ, Part II, Line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc19Form 990EZ, Part II, Line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc20Form 990, Part III, Line 4d
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc21Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0WV
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt05327657
IRS990/TotalAssetsEOYAmt05345774
IRS990/TotalAssetsGrp/BOYAmt05327657
IRS990/TotalAssetsGrp/EOYAmt05345774
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01485502
IRS990/TotalEmployeeCnt0317
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0191138
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0382276
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt03249343
IRS990/TotalFunctionalExpensesGrp/TotalAmt03822757
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01349831
IRS990/TotalLiabilitiesEOYAmt01095047
IRS990/TotalLiabilitiesGrp/BOYAmt01349831
IRS990/TotalLiabilitiesGrp/EOYAmt01095047
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03977826
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04250727
IRS990/TotalOtherProgSrvcExpenseAmt02473673
IRS990/TotalProgramServiceExpensesAmt03249343
IRS990/TotalProgramServiceRevenueAmt02633720
IRS990/TotalReportableCompFromOrgAmt054155
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02633720
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt04119222
IRS990/TotalVolunteersCnt050
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt05327657
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt05345774
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/FundraisingAmt02332

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