Civic Intelligence

Putnam County Aging Program Inc.

990 • Fiscal year 2017 • EIN 31-1149267

Oct 01, 2016 to Sep 30, 2017 • Filed on Aug 10, 2018

2558 Winfield RoadSaint Albans, WV 25177

(304) 755-2385

Siviq Scores

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

Liabilities / Assets

55th percentile

0.21x

Higher debt load relative to assets than 55% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Liabilities / Revenue

62nd percentile

0.29x

Higher debt load relative to revenue than 62% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Net Margin

52nd percentile

3.3%

Higher net margin than 52% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2017

Asset Growth

41st percentile

1.6%

Faster asset growth than 41% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2017

Revenue Growth

17th percentile

-11%

Faster revenue growth than 17% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2017

Assets

Up

$5,494,304

Up $148,530 (+2.8%) from 2016

Net Assets

Up

$4,318,025

Up $67,298 (+1.6%) from 2016

Liabilities

Up

$1,176,279

Up $81,232 (+7.4%) from 2016

Revenue

Down

$4,035,638

Down $83,584 (-2.0%) from 2016

Expenses

Up

$3,902,155

Up $79,398 (+2.1%) from 2016

Net Income

Down

$133,483

Down $162,982 (-55%) from 2016

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

2017

Assets$5,494,304
Liabilities$1,176,279
Net Assets$4,318,025

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

2017

Revenue$4,035,638
Expenses$3,902,155
Net Income$133,483
Jump To
Filing Snapshot
Filing Period
Oct 1, 2016 to Sep 30, 2017
Signed
Aug 10, 2018
Return Version
2016v3.0
Gross Receipts
$4,035,638
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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$3,933,480$2,794,840▼ $1,138,640
Pledges and Grants Receivable$1,024,804$1,299,927▲ $275,123
Savings and Temporary Cash Investments-$971,297-
Land, Buildings, and Equipment, Net$354,696$402,528▲ $47,832
Prepaid Expenses and Deferred Charges$32,794$25,712▼ $7,082
Total Assets$5,345,774$5,494,304▲ $148,530
Liabilities
Accounts Payable and Accrued Expenses$1,095,047$1,176,279▲ $81,232
Total Liabilities$1,095,047$1,176,279▲ $81,232
Net Assets / Fund Balance
Unrestricted Net Assets$4,250,727$4,232,699▼ $18,028
Temporarily Rstr Net Assets-$85,326-
Total Net Assets Fund Balance$4,250,727$4,318,025▲ $67,298
Total Liabilities and Net Assets / Fund Balance$5,345,774$5,494,304▲ $148,530

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$217,506$564,116$781,622
Buildings$185,022$311,979$497,001
Compensation and Service Providers

Board Members and Trustees

NameTitle
Rosalee PlumleyPresident
Sam SentelleVice President
Cheryl RustDirector
Denise ScalphDirector
Fred DickinsonDirector
John PinoDirector
Karen HigginbothamDirector
Melinda SamplesDirector
Ellen Mills-pauleySecretary
Priscilla ClevengerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,627,903
Program Service Revenue
$2,394,640
Investment Income
$13,095
Other Revenue
$0
All Other Contributions
$85,326
Change in Net Assets
$133,483

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,035,638
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$4,035,638
Total Revenue per Form 990
$4,035,638
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,964,516
Other Expenses$937,639
Total Fundraising Expense$195,108
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,817,738$213,851$106,925$2,138,514
Payroll Taxes$497,268$58,502$29,251$585,021
Current Officers, Directors, Trustees, and Key Employees$105,228$12,380$6,190$123,798
Other Employee Benefits$94,369$11,102$5,551$111,022
Depreciation Depletion$83,187$9,787$4,893$97,867
All Other Expenses$75,529$8,884$4,446$88,859
Insurance$61,148$7,194$3,596$71,938
Other Expenses$60,088$7,069$3,534$70,691
Office Expenses$49,568$5,832$2,916$58,316
Fees for Services Other$38,826$4,568$2,284$45,678
Travel$31,544$3,711$1,856$37,111
Fees for Services Accounting$26,723$3,144$1,572$31,439
Pension Plan Contributions$5,237$616$308$6,161
Occupancy$3,423$403$201$4,027
Advertising$1,953$230$114$2,297
Total Functional Expenses$3,316,833$390,214$195,108$3,902,155

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,902,155
Total Expenses per Audited Statements$3,902,155
Total Expenses per Form 990$3,902,155
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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

Governance Explanations

Form 990, Part VI, Section B, Line 11B

Form 990 was reviewed and approved by management

Form 990, Part VI, Section B, Line 12C

The organization monitors conflicts of interest on a yearly basis

Form 990, Part VI, Section B, Line 15

The board of directors makes decisions on all compensation arrangements

Form 990, Part VI, Section C, Line 19

The organization makes it governing documents, conflict of interest policy, and financial statements available to the public upon request. This request has to be sent/addressed to the executive director during normal business hours.

Filing and Contact Details

Filer

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

Signing Officer

Name
Jenni Sutherland
Title
Executive Director
Phone
3047552385
Signed
2018-08-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jenni Sutherland
Formed
1985
Legal Domicile
Wv
Voting Board Members
10
Independent Board Members
10
Employees
294
Volunteers
65

Preparer

Firm
Gray Griffith & Mays Ac
Address
707 VIRGINIA STREETEASTSUITE 400, CHARLESTON, WV 25301-2711
Preparer
C Kevin Mann
Phone
3043459400
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

Board of directors assumes responsibility for oversight of the audit of financial statements and selection of an independent auditors.

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IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt058502
IRS990/PayrollTaxesGrp/ProgramServicesAmt0497268
IRS990/PayrollTaxesGrp/TotalAmt0585021
IRS990/PensionPlanContributionsGrp/FundraisingAmt0308
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0616
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt05237
IRS990/PensionPlanContributionsGrp/TotalAmt06161
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt01024804
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt01299927
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt032794
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt025712
IRS990/PrincipalOfficerNm0JENNI SUTHERLAND
IRS990/PriorPeriodAdjustmentsAmt0-66185
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0FEE FOR SERVICE
IRS990/ProgramServiceRevenueGrp/Desc1PROGRAM INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02000204
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1394436
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02000204
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1394436
IRS990/ProgSrvcAccomActy2Grp/Desc0TITLE IIIB - PROVIDES THE ELDERY WITH SOCIAL, OUTREACH, TRANSPORTATION, INFORMATION AND REFERRAL SERVICES, AND HEALTH, WELFARE AND NUTRITIOUS EDUCATION AND COUNSELING
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0148247
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0148247
IRS990/ProgSrvcAccomActy3Grp/Desc0LIFE, MEDICAID, ALZHEIMERS RESPITE, OTHER
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0363477
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0363477
IRS990/ProgSrvcAccomActyOtherGrp/Desc0TITLE 3D AND 3E, MEDICAID, ALZHEIMERS RESPITE, OTHER
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt02105752
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt01183559
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01485502
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt01020555
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt02633720
IRS990/PYRevenuesLessExpensesAmt0296465
IRS990/PYSalariesCompEmpBnftPaidAmt02802202
IRS990/PYTotalExpensesAmt03822757
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt04119222
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0133483
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0699357
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0971297
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt04022543
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt04119222
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt05133949
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt05718876
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt05113215
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt024107805
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt024107805
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt04022543
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt04119222
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt05133949
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt05718876
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt05113215
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt024107805
IRS990ScheduleA/TotalSupportAmt024107805
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0185022
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0311979
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0497001
IRS990ScheduleD/EquipmentGrp/BookValueAmt0217506
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0564116
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0781622
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt03902155
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt04035638
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0402528
IRS990ScheduleD/TotalExpensesPerForm990Amt03902155
IRS990ScheduleD/TotalRevenuePerForm990Amt04035638
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04035638
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03902155
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 WAS REVIEWED AND APPROVED BY MANAGEMENT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION MONITORS CONFLICTS OF INTEREST ON A YEARLY BASIS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS MAKES DECISIONS ON ALL COMPENSATION ARRANGEMENTS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES IT GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. THIS REQUEST HAS TO BE SENT/ADDRESSED TO THE EXECUTIVE DIRECTOR DURING NORMAL BUSINESS HOURS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOARD OF DIRECTORS ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT AUDITORS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0WV
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt085326
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt05345774
IRS990/TotalAssetsEOYAmt05494304
IRS990/TotalAssetsGrp/BOYAmt05345774
IRS990/TotalAssetsGrp/EOYAmt05494304
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01627903
IRS990/TotalEmployeeCnt0294
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0195108
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0390214
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt03316833
IRS990/TotalFunctionalExpensesGrp/TotalAmt03902155
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01095047
IRS990/TotalLiabilitiesEOYAmt01176279
IRS990/TotalLiabilitiesGrp/BOYAmt01095047
IRS990/TotalLiabilitiesGrp/EOYAmt01176279
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt04250727
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04318025
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt02105752
IRS990/TotalOtherProgSrvcRevenueAmt01183559
IRS990/TotalProgramServiceExpensesAmt03316833
IRS990/TotalProgramServiceRevenueAmt02394640
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt013095
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02394640
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt04035638
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt065
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt05345774
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt05494304

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