Civic Intelligence

Seneca County Commission on Aging Inc.

990 • Fiscal year 2021 • EIN 34-1187601

Jan 01, 2021 to Dec 31, 2021 • Filed on May 25, 2022

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

57th percentile

0.11x

Higher debt load relative to assets than 57% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

55th percentile

0.12x

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

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

54th percentile

15%

Higher net margin than 54% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

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

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

61st percentile

15%

Faster asset growth than 61% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

37th percentile

2.8%

Faster revenue growth than 37% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Up

$2,530,227

Up $330,932 (+15%) from 2020

Net Assets

Up

$2,257,108

Up $334,180 (+17%) from 2020

Liabilities

Down

$273,119

Down $3,248 (-1.2%) from 2020

Revenue

Up

$2,250,340

Up $61,442 (+2.8%) from 2020

Expenses

Up

$1,916,160

Up $181,712 (+10%) from 2020

Net Income

Down

$334,180

Down $120,270 (-26%) from 2020

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

2021

Assets$2,530,227
Liabilities$273,119
Net Assets$2,257,108

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

2021

Revenue$2,250,340
Expenses$1,916,160
Net Income$334,180
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
May 25, 2022
Return Version
2021v4.0
Gross Receipts
$2,250,340
Mission and Program Overview

Mission

Provide services under title iii

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$773,386$887,095▲ $113,709
Investments in Publicly Traded Securities$587,753$581,692▼ $6,061
Savings and Temporary Cash Investments$282,749$482,919▲ $200,170
Cash and Non-Interest-Bearing Accounts$361,745$388,602▲ $26,857
Accounts Receivable$184,534$180,791▼ $3,743
Inventories for Sale or Use$9,128$9,128→ $0
Total Assets$2,199,295$2,530,227▲ $330,932
Liabilities
Deferred Revenue$150,000$133,334▼ $16,666
Accounts Payable and Accrued Expenses$75,322$100,956▲ $25,634
Other Liabilities$51,045$38,829▼ $12,216
Total Liabilities$276,367$273,119▼ $3,248
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,922,928$2,257,108▲ $334,180
Total Net Assets Fund Balance$1,922,928$2,257,108▲ $334,180
Total Liabilities and Net Assets / Fund Balance$2,199,295$2,530,227▲ $330,932

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$809,361$949,783$1,759,144
Land$77,734-$77,734
Compensation and Service Providers

Board Members and Trustees

NameTitle
Brian CooperPresident
Barbara DibbleTrustee
Bonnie DanielTrustee
Jay MeyerTrustee
Judy ArnoldTrustee
Mark ReppTrustee
Michael EstepSecretary
Janet Del TurcoVice - Presi
Revenue and Support

Revenue Composition

Contributions and Grants
$1,026,609
Program Service Revenue
$29,310
Investment Income
$3,366
Other Revenue
$1,191,055
All Other Contributions
$23,939
Change in Net Assets
$334,180

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,250,340
Total Revenue per Audited Statements
$2,250,340
Total Revenue per Form 990
$2,250,340
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,234,143
Salaries, Compensation, and Employee Benefits$682,017
Total Fundraising Expense$111,484
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$606,470--$606,470
All Other Expenses$91,445-$53,927$145,372
Occupancy$124,145--$124,145
Depreciation Depletion$77,551--$77,551
Payroll Taxes$58,407--$58,407
Other Expenses$49,667-$57,557$49,667
Other Employee Benefits$17,140--$17,140
Fees for Services Accounting$8,000--$8,000
Travel$2,596--$2,596
Conferences and Meetings$25--$25
Total Functional Expenses$1,804,676$0$111,484$1,916,160

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,916,160
Total Expenses per Audited Statements$1,916,160
Total Expenses per Form 990$1,916,160
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Salaries & Wages$23,538
Payroll Withholdings$14,691
Somerset Deposit$400
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 35% controlled entity
No
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
2022-05-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brian Cooper
Legal Domicile
Oh
Voting Board Members
8
Independent Board Members
8
Employees
36

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 beginning balance adjustment 0 from financial audit 0

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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IRS990ScheduleA/PublicSupportPY170Pct00.99620
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IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus4YearsAmt0255694
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt0949783
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1REVIEWED BY THE GOVERNING BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO DOCUMENTS AVAILABLE TO THE PUBLIC
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IRS990/TotalProgramServiceRevenueAmt029310
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IRS990/TravelGrp/TotalAmt02596
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IRS990/UponRequestInd0X
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IRS990/USAddress/CityNm0TIFFIN
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IRS990/USAddress/ZIPCd044883
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IRS990/VotingMembersIndependentCnt08
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ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BRIAN COOPER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-05-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SENECA COUNTY COMMISSION ON AGING
ReturnHeader/Filer/BusinessNameControlTxt0SENE
ReturnHeader/Filer/EIN0341187601
ReturnHeader/Filer/USAddress/AddressLine1Txt0382 S HURON ST
ReturnHeader/Filer/USAddress/CityNm0TIFFIN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd044883
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0341323165
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0FRUTH & COMPANY PLL CPA'S
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0163 N SANDUSKY ST STE 104
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DELAWARE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd043015
ReturnHeader/PreparerPersonGrp/PhoneNum07403690414
ReturnHeader/PreparerPersonGrp/PreparationDt02022-05-25
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID R MILLER CPA
ReturnHeader/ReturnTs02022-05-25T13:34:05-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0BRIAN
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0COOPER
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

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