Civic Intelligence

Seneca County Commission on Aging Inc.

990 • Fiscal year 2015 • EIN 34-1187601

Jan 01, 2015 to Dec 31, 2015 • Filed on May 31, 2016

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

65th percentile

0.25x

Higher debt load relative to assets than 65% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

65th percentile

0.24x

Higher debt load relative to revenue than 65% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

66th percentile

9.4%

Higher net margin than 66% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

75th percentile

12%

Faster asset growth than 75% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

73rd percentile

17%

Faster revenue growth than 73% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Up

$1,546,780

Up $168,778 (+12%) from 2014

Net Assets

Up

$1,157,743

Up $153,342 (+15%) from 2014

Liabilities

Up

$389,037

Up $15,436 (+4.1%) from 2014

Revenue

Up

$1,630,722

Up $233,338 (+17%) from 2014

Expenses

Up

$1,477,539

Up $206,067 (+16%) from 2014

Net Income

Up

$153,183

Up $27,271 (+22%) from 2014

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

2015

Assets$1,546,780
Liabilities$389,037
Net Assets$1,157,743

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

2015

Revenue$1,630,722
Expenses$1,477,539
Net Income$153,183
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
May 31, 2016
Return Version
2015v2.1
Gross Receipts
$1,645,271
Mission and Program Overview

Mission

Provide services under title iii

Balance Sheet Detail
LineBeginningEndChange
Assets
Other Notes and Loans Receivable, Net$614,581$611,653▼ $2,928
Land, Buildings, and Equipment, Net$507,475$545,073▲ $37,598
Cash and Non-Interest-Bearing Accounts$146,417$260,286▲ $113,869
Accounts Receivable$99,148$108,930▲ $9,782
Savings and Temporary Cash Investments$1,253$11,710▲ $10,457
Inventories for Sale or Use$9,128$9,128→ $0
Total Assets$1,378,002$1,546,780▲ $168,778
Liabilities
Deferred Revenue$250,000$233,334▼ $16,666
Accounts Payable and Accrued Expenses$54,294$71,037▲ $16,743
Mortgage Notes Payable Secured by Investment Property$40,760$55,513▲ $14,753
Other Liabilities$28,547$29,153▲ $606
Total Liabilities$373,601$389,037▲ $15,436
Net Assets / Fund Balance
Unrestricted Net Assets$1,004,401$1,157,743▲ $153,342
Total Net Assets Fund Balance$1,004,401$1,157,743▲ $153,342
Total Liabilities and Net Assets / Fund Balance$1,378,002$1,546,780▲ $168,778

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$498,672$680,656$1,179,328
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
$1,042,387
Program Service Revenue
$19,439
Investment Income
$3,332
Other Revenue
$565,564
All Other Contributions
$2,730
Change in Net Assets
$153,183

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,630,722
Total Revenue per Audited Statements
$1,630,722
Total Revenue per Form 990
$1,630,722
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$935,559
Salaries, Compensation, and Employee Benefits$541,980
Total Fundraising Expense$111,852
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$482,864--$482,864
All Other Expenses$104,208-$30,257$134,465
Occupancy$97,086--$97,086
Depreciation Depletion$52,331--$52,331
Payroll Taxes$43,126--$43,126
Other Expenses$87,166-$35,243$35,243
Other Employee Benefits$15,990--$15,990
Travel$6,762--$6,762
Fees for Services Accounting$6,200--$6,200
Interest$1,851--$1,851
Conferences and Meetings$1,230--$1,230
Total Functional Expenses$1,365,687$0$111,852$1,477,539

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,477,539
Expenses per Audited Statements$1,477,380
Total Expenses per Audited Statements$1,477,380
Expenses Not Reported on Financial Statements$159
Other Expense Adjustments$159
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$14,549
Fundraising Gross Income$12,075
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$20,237
Payroll Withholdings$8,016
Somerset Deposit$700
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
Janet Del Turco
Title
Vice - President
Signed
2016-05-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Janet Del Turco
Legal Domicile
Oh
Voting Board Members
12
Independent Board Members
12
Employees
34

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 159 total 159

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 159

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt019439
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt019439
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0958973
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt03356
IRS990/PYOtherExpensesAmt0778412
IRS990/PYOtherRevenueAmt0411264
IRS990/PYProgramServiceRevenueAmt023791
IRS990/PYRevenuesLessExpensesAmt0125912
IRS990/PYSalariesCompEmpBnftPaidAmt0493060
IRS990/PYTotalExpensesAmt01271472
IRS990/PYTotalRevenueAmt01397384
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0153183
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt05353
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01253
IRS990/SavingsAndTempCashInvstGrp/EOYAmt011710
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0793407
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0712367
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0526650
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0379995
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0380023
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02792442
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt08685
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt03356
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt03182
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt03235
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt03008
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt021466
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0582124
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99280
IRS990ScheduleA/PublicSupportPY170Pct00.99370
IRS990ScheduleA/PublicSupportTotal170Amt04012040
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearAmt0248980
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus1YearAmt0246606
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus2YearsAmt0234797
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus3YearsAmt0244507
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus4YearsAmt0244708
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt01219598
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01042387
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0958973
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0761447
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0624502
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0624731
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt04012040
IRS990ScheduleA/TotalSupportAmt04040944
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus2YearsAmt0882
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus3YearsAmt06556
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt07438
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0498672
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0680656
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01179328
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0159
IRS990ScheduleD/ExpensesSubtotalAmt01477380
IRS990ScheduleD/LandGrp/BookValueAmt046401
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt046401
IRS990ScheduleD/OtherExpensesNotIncludedAmt0159
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt020237
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt18016
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2700
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/RevenueSubtotalAmt01630722
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0CATERING AND RENTAL EXPENSES 0
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1CATERING AND RENTAL EXPENSES 0
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2BOOK / TAX DEPRECIATION DIFFERENCE 159
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
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0545073
IRS990ScheduleD/TotalExpensesPerForm990Amt01477539
IRS990ScheduleD/TotalLiabilityAmt029153
IRS990ScheduleD/TotalRevenuePerForm990Amt01630722
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01630722
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01477380
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
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 159 TOTAL 159
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
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01378002
IRS990/TotalAssetsEOYAmt01546780
IRS990/TotalAssetsGrp/BOYAmt01378002
IRS990/TotalAssetsGrp/EOYAmt01546780
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01042387
IRS990/TotalEmployeeCnt034
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0111852
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01365687
IRS990/TotalFunctionalExpensesGrp/TotalAmt01477539
IRS990/TotalGrossUBIAmt0-2474
IRS990/TotalLiabilitiesBOYAmt0373601
IRS990/TotalLiabilitiesEOYAmt0389037
IRS990/TotalLiabilitiesGrp/BOYAmt0373601
IRS990/TotalLiabilitiesGrp/EOYAmt0389037
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01004401
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01157743
IRS990/TotalProgramServiceExpensesAmt01365687
IRS990/TotalProgramServiceRevenueAmt019439
IRS990/TotalRevenueGrp/ExclusionAmt08685
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0582124
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01630722
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0-2474
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01378002
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01546780
IRS990/TravelGrp/ProgramServicesAmt06762
IRS990/TravelGrp/TotalAmt06762
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X

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