Civic Intelligence

Seneca County Commission on Aging Inc.

990 • Fiscal year 2014 • EIN 34-1187601

Jan 01, 2014 to Dec 31, 2014 • Filed on Apr 28, 2015

382 S Huron StTiffin, OH 44883

(419) 447-5792

Siviq Scores

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

Liabilities / Assets

66th percentile

0.27x

Higher debt load relative to assets than 66% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

67th percentile

0.27x

Higher debt load relative to revenue than 67% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

66th percentile

9.0%

Higher net margin than 66% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

34th percentile

$0

Higher top officer pay than 34% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

$1,378,002

No earlier filing loaded for comparison.

Net Assets

$1,004,401

No earlier filing loaded for comparison.

Liabilities

$373,601

No earlier filing loaded for comparison.

Revenue

$1,397,384

No earlier filing loaded for comparison.

Expenses

$1,271,472

No earlier filing loaded for comparison.

Net Income

$125,912

No earlier filing loaded for comparison.

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 2014: $1,378,002Liabilities 2014: $373,601Net Assets 2014: $1,004,4012014Assets 2015: $1,546,780Liabilities 2015: $389,037Net Assets 2015: $1,157,7432015Assets 2016: $1,680,786Liabilities 2016: $368,617Net Assets 2016: $1,312,1692016Assets 2017: $1,775,296Liabilities 2017: $360,196Net Assets 2017: $1,415,1002017Assets 2018: $1,763,879Liabilities 2018: $365,651Net Assets 2018: $1,398,2282018Assets 2019: $1,903,815Liabilities 2019: $436,150Net Assets 2019: $1,467,6652019Assets 2020: $2,199,295Liabilities 2020: $276,367Net Assets 2020: $1,922,9282020Assets 2021: $2,530,227Liabilities 2021: $273,119Net Assets 2021: $2,257,1082021Assets 2022: $2,494,223Liabilities 2022: $281,564Net Assets 2022: $2,212,6592022Assets 2023: $2,298,710Liabilities 2023: $153,612Net Assets 2023: $2,145,0982023Assets 2024: $2,334,126Liabilities 2024: $162,924Net Assets 2024: $2,171,2022024

Highlighted filing

2014

Assets$1,378,002
Liabilities$373,601
Net Assets$1,004,401

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2014: $1,397,384Expenses 2014: $1,271,472Net Income 2014: $125,9122014Revenue 2015: $1,630,722Expenses 2015: $1,477,539Net Income 2015: $153,1832015Revenue 2016: $1,777,290Expenses 2016: $1,622,866Net Income 2016: $154,4242016Revenue 2017: $1,841,912Expenses 2017: $1,738,982Net Income 2017: $102,9302017Revenue 2018: $1,928,950Expenses 2018: $1,945,820Net Income 2018: -$16,8702018Revenue 2019: $1,954,493Expenses 2019: $1,885,057Net Income 2019: $69,4362019Revenue 2020: $2,188,898Expenses 2020: $1,734,448Net Income 2020: $454,4502020Revenue 2021: $2,250,340Expenses 2021: $1,916,160Net Income 2021: $334,1802021Revenue 2022: $2,052,856Expenses 2022: $2,097,303Net Income 2022: -$44,4472022Revenue 2023: $1,956,843Expenses 2023: $2,024,405Net Income 2023: -$67,5622023Revenue 2024: $2,211,217Expenses 2024: $2,185,113Net Income 2024: $26,1042024

Highlighted filing

2014

Revenue$1,397,384
Expenses$1,271,472
Net Income$125,912
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Apr 28, 2015
Return Version
2014v5.0
Gross Receipts
$1,411,298
Mission and Program Overview

Mission

Provide services under title iii

Balance Sheet Detail
LineBeginningEndChange
Assets
Other Notes and Loans Receivable, Net$617,330$614,581▼ $2,749
Land, Buildings, and Equipment, Net$462,552$507,475▲ $44,923
Cash and Non-Interest-Bearing Accounts$64,286$146,417▲ $82,131
Accounts Receivable$94,718$99,148▲ $4,430
Inventories for Sale or Use$11,075$9,128▼ $1,947
Savings and Temporary Cash Investments$319$1,253▲ $934
Total Assets$1,250,280$1,378,002▲ $127,722
Liabilities
Deferred Revenue$266,667$250,000▼ $16,667
Accounts Payable and Accrued Expenses$59,716$54,294▼ $5,422
Mortgage Notes Payable Secured by Investment Property$6,143$40,760▲ $34,617
Other Liabilities$39,477$28,547▼ $10,930
Total Liabilities$372,003$373,601▲ $1,598
Net Assets / Fund Balance
Unrestricted Net Assets$878,277$1,004,401▲ $126,124
Total Net Assets Fund Balance$878,277$1,004,401▲ $126,124
Total Liabilities and Net Assets / Fund Balance$1,250,280$1,378,002▲ $127,722

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$461,074$628,325$1,089,399
Land$46,401-$46,401
Compensation and Service Providers

Board Members and Trustees

NameTitle
Brian CooperPresident
Bonnie DanielTrustee
Georgian WidmerTrustee
Jane LeonardTrustee
Jay MeyerTrustee
Mark ReppTrustee
Mary BrundageTrustee
Mary GomezTrustee
Rick WardTrustee
Teresa HuthTrustee
Michael EstepSecretary
Janet Del TurcoVice - Presi
Revenue and Support

Revenue Composition

Contributions and Grants
$958,973
Program Service Revenue
$23,791
Investment Income
$3,356
Other Revenue
$411,264
All Other Contributions
$1,334
Change in Net Assets
$125,912

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,397,384
Total Revenue per Audited Statements
$1,397,384
Total Revenue per Form 990
$1,397,384
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$778,412
Salaries, Compensation, and Employee Benefits$493,060
Total Fundraising Expense$92,868
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$383,592--$383,592
All Other Expenses$99,114-$23,805$122,919
Occupancy$91,480--$91,480
Current Officers, Directors, Trustees, and Key Employees$57,188--$57,188
Depreciation Depletion$44,449--$44,449
Other Expenses$66,536-$33,497$33,497
Payroll Taxes$32,568--$32,568
Other Employee Benefits$19,712--$19,712
Fees for Services Accounting$6,410--$6,410
Travel$5,556--$5,556
Conferences and Meetings$1,902--$1,902
Interest$782--$782
Total Functional Expenses$1,178,604$0$92,868$1,271,472

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,271,472
Expenses per Audited Statements$1,271,264
Total Expenses per Audited Statements$1,271,264
Expenses Not Reported on Financial Statements$208
Other Expense Adjustments$208
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$13,914
Fundraising Gross Income$11,838
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Salaries & Wages$16,644
Payroll Withholdings$10,503
Somerset Deposit$1,200
Bingo Jackpot Liability$200
Payroll Withholding-
Accrued Wages-
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, Page 6, Part VI, Line 11B

Approval at a board meeting

Form 990, Page 6, Part VI, Line 15A

Reviewed by the governing board.

Form 990, Page 6, Part VI, Line 15B

N/A

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Seneca County Commission on Aging
EIN
34-1187601
Address
382 S HURON ST, TIFFIN, OH 44883

Signing Officer

Name
Bryan Glover
Title
Executive Director
Signed
2015-04-28
Discuss with paid preparer
Yes

Organization Details

Legal Domicile
Oh
Voting Board Members
12
Independent Board Members
12
Employees
30

Preparer

Firm
FRUTH & COMPANY PLL CPA'S
Address
163 N SANDUSKY ST STE 104, DELAWARE, OH 43015
Preparer
David R Miller CPA
Phone
7403690414
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Catering and rental expenses 0 catering and rental expenses 0 book / tax depreciation difference 208

Form 990, Part XI, Line 9

ROUNDING 4

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 2D

Catering and rental expenses 0

Schedule D, Page 4, Part XII, Line 2D

Catering and rental expenses 0

Schedule D, Page 4, Part XII, Line 4B

Book / tax depreciation difference 208

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IRS990/SavingsAndTempCashInvstGrp/BOYAmt0319
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt03008
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt03261
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IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0437131
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0725458
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03695111
IRS990ScheduleA/TotalSupportAmt03718591
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus1YearAmt0882
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IRS990ScheduleD/ExpensesSubtotalAmt01271264
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt016644
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt110503
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt21200
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3200
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED SALARIES & WAGES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL WITHHOLDINGS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2SOMERSET DEPOSIT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3BINGO JACKPOT LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4PAYROLL WITHHOLDING
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc5ACCRUED WAGES
IRS990ScheduleD/RevenueSubtotalAmt01397384
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0CATERING AND RENTAL EXPENSES 0
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1CATERING AND RENTAL EXPENSES 0
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2BOOK / TAX DEPRECIATION DIFFERENCE 208
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XII, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XII, LINE 4B
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0APPROVAL AT A BOARD MEETING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1REVIEWED BY THE GOVERNING BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CATERING AND RENTAL EXPENSES 0 CATERING AND RENTAL EXPENSES 0 BOOK / TAX DEPRECIATION DIFFERENCE 208
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ROUNDING 4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
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IRS990/SubjectToProxyTaxInd0false
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IRS990/TotalGrossUBIAmt0-2076
IRS990/TotalLiabilitiesBOYAmt0372003
IRS990/TotalLiabilitiesEOYAmt0373601
IRS990/TotalLiabilitiesGrp/BOYAmt0372003
IRS990/TotalLiabilitiesGrp/EOYAmt0373601
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0878277
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01004401
IRS990/TotalProgramServiceExpensesAmt01178604
IRS990/TotalProgramServiceRevenueAmt023791
IRS990/TotalRevenueGrp/ExclusionAmt03356
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0437131
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IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0-2076
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01250280
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IRS990/TravelGrp/ProgramServicesAmt05556
IRS990/TravelGrp/TotalAmt05556
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