Civic Intelligence

Seneca County Commission on Aging Inc.

990 • Fiscal year 2016 • EIN 34-1187601

Jan 01, 2016 to Dec 31, 2016 • Filed on May 05, 2017

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

63rd percentile

0.22x

Higher debt load relative to assets than 63% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

63rd percentile

0.21x

Higher debt load relative to revenue than 63% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

66th percentile

8.7%

Higher net margin than 66% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

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.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

70th percentile

8.7%

Faster asset growth than 70% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

64th percentile

9.0%

Faster revenue growth than 64% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$1,680,786

Up $134,006 (+8.7%) from 2015

Net Assets

Up

$1,312,169

Up $154,426 (+13%) from 2015

Liabilities

Down

$368,617

Down $20,420 (-5.2%) from 2015

Revenue

Up

$1,777,290

Up $146,568 (+9.0%) from 2015

Expenses

Up

$1,622,866

Up $145,327 (+9.8%) from 2015

Net Income

Up

$154,424

Up $1,241 (+0.8%) from 2015

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

2016

Assets$1,680,786
Liabilities$368,617
Net Assets$1,312,169

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

2016

Revenue$1,777,290
Expenses$1,622,866
Net Income$154,424
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
May 5, 2017
Return Version
2016v3.0
Gross Receipts
$1,790,825
Mission and Program Overview

Mission

Provide services under title iii

Balance Sheet Detail
LineBeginningEndChange
Assets
Other Notes and Loans Receivable, Net$611,653--
Investments in Publicly Traded Securities-$608,712-
Land, Buildings, and Equipment, Net$545,073$601,203▲ $56,130
Cash and Non-Interest-Bearing Accounts$260,286$230,665▼ $29,621
Accounts Receivable$108,930$183,933▲ $75,003
Savings and Temporary Cash Investments$11,710$47,145▲ $35,435
Inventories for Sale or Use$9,128$9,128→ $0
Total Assets$1,546,780$1,680,786▲ $134,006
Liabilities
Deferred Revenue$233,334$216,667▼ $16,667
Accounts Payable and Accrued Expenses$71,037$81,898▲ $10,861
Mortgage Notes Payable Secured by Investment Property$55,513$41,345▼ $14,168
Other Liabilities$29,153$28,707▼ $446
Total Liabilities$389,037$368,617▼ $20,420
Net Assets / Fund Balance
Unrestricted Net Assets$1,157,743$1,312,169▲ $154,426
Total Net Assets Fund Balance$1,157,743$1,312,169▲ $154,426
Total Liabilities and Net Assets / Fund Balance$1,546,780$1,680,786▲ $134,006

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$554,802$578,496$1,133,298
Land$46,401-$46,401
Compensation and Service Providers

Board Members and Trustees

NameTitle
Brian CooperPresident
Bonnie DanielTrustee
Bonnie ZieglerTrustee
Craig MckenzieTrustee
Georgie WidmerTrustee
Jay MeyerTrustee
Judy ArnoldTrustee
Mark ReppTrustee
Rick WardTrustee
Tom JosephTrustee
Michael EstepSecretary
Janet Del TurcoVice - Presi
Revenue and Support

Revenue Composition

Contributions and Grants
$1,150,037
Program Service Revenue
$19,539
Investment Income
$3,421
Other Revenue
$604,293
All Other Contributions
$2,479
Change in Net Assets
$154,424

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,777,290
Total Revenue per Audited Statements
$1,777,290
Total Revenue per Form 990
$1,777,290
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,031,283
Salaries, Compensation, and Employee Benefits$591,583
Total Fundraising Expense$138,057
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$523,929--$523,929
All Other Expenses$96,572-$34,399$130,971
Occupancy$110,418--$110,418
Depreciation Depletion$58,376--$58,376
Payroll Taxes$53,545--$53,545
Other Expenses$113,740-$40,180$40,180
Other Employee Benefits$14,109--$14,109
Travel$7,235--$7,235
Fees for Services Accounting$6,200--$6,200
Interest$2,023--$2,023
Conferences and Meetings$1,272--$1,272
Total Functional Expenses$1,484,809$0$138,057$1,622,866

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,622,866
Total Expenses per Audited Statements$1,622,866
Total Expenses per Form 990$1,622,866
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$13,535
Fundraising Gross Income$11,234
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$7,370
Somerset Deposit$900
Bingo Jackpot Liability$200
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
Brian Cooper
Title
President
Signed
2017-05-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brian Cooper
Legal Domicile
Oh
Voting Board Members
12
Independent Board Members
12
Employees
43

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

ROUNDING 2

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

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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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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2SOMERSET DEPOSIT
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IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XI, LINE 2D
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1REVIEWED BY THE GOVERNING BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ROUNDING 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
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IRS990/USAddress/AddressLine1Txt0382 S HURON ST

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