Civic Intelligence

Fayette Community Council on Aging and Aged Inc.

990 • Fiscal year 2016 • EIN 35-1304467

Jan 01, 2016 to Dec 31, 2016 • Filed on Aug 15, 2017

477 North Grand AvenueConnersville, IN 47331

(765) 827-1511

Siviq Scores

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

Liabilities / Assets

33rd percentile

0.00x

Higher debt load relative to assets than 33% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

34th percentile

0.01x

Higher debt load relative to revenue than 34% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

54th percentile

4.4%

Higher net margin than 54% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

59th percentile

$36,141

Higher top officer pay than 59% of similar nonprofits.

Top officer pay equals 6.7% of source-year revenue.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

53rd percentile

2.7%

Faster asset growth than 53% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

21st percentile

-14%

Faster revenue growth than 21% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Up

$924,487

Up $24,421 (+2.7%) from 2015

Net Assets

Up

$920,445

Up $23,620 (+2.6%) from 2015

Liabilities

Up

$4,042

Up $801 (+25%) from 2015

Revenue

Down

$541,303

Down $89,926 (-14%) from 2015

Expenses

Up

$517,683

Up $30,081 (+6.2%) from 2015

Net Income

Down

$23,620

Down $120,007 (-84%) from 2015

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.5M$1.0M$500K$0Assets 2012: $757,496Liabilities 2012: $2,571Net Assets 2012: $754,9252012Assets 2013: $718,428Liabilities 2013: $1,977Net Assets 2013: $716,4512013Assets 2014: $756,468Liabilities 2014: $3,270Net Assets 2014: $753,1982014Assets 2015: $900,066Liabilities 2015: $3,241Net Assets 2015: $896,8252015Assets 2016: $924,487Liabilities 2016: $4,042Net Assets 2016: $920,4452016Assets 2017: $893,249Liabilities 2017: $4,014Net Assets 2017: $889,2352017Assets 2018: $869,923Liabilities 2018: $3,328Net Assets 2018: $866,5952018Assets 2019: $885,446Liabilities 2019: $52,115Net Assets 2019: $833,3312019Assets 2020: $814,474Liabilities 2020: $43,771Net Assets 2020: $770,7032020Assets 2021: $861,761Liabilities 2021: $33,948Net Assets 2021: $827,8132021Assets 2022: $882,210Liabilities 2022: $27Net Assets 2022: $882,1832022Assets 2023: $1,073,136Liabilities 2023: $58Net Assets 2023: $1,073,0782023Assets 2024: $1,011,579Liabilities 2024: $55Net Assets 2024: $1,011,5242024

Highlighted filing

2016

Assets$924,487
Liabilities$4,042
Net Assets$920,445

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2012: $528,0952012Revenue 2013: $466,987Expenses 2013: $505,461Net Income 2013: -$38,4742013Revenue 2014: $539,734Expenses 2014: $502,987Net Income 2014: $36,7472014Revenue 2015: $631,229Expenses 2015: $487,602Net Income 2015: $143,6272015Revenue 2016: $541,303Expenses 2016: $517,683Net Income 2016: $23,6202016Revenue 2017: $543,507Expenses 2017: $574,717Net Income 2017: -$31,2102017Revenue 2018: $572,266Expenses 2018: $594,906Net Income 2018: -$22,6402018Revenue 2019: $568,942Expenses 2019: $602,206Net Income 2019: -$33,2642019Revenue 2020: $425,295Expenses 2020: $487,923Net Income 2020: -$62,6282020Revenue 2021: $593,497Expenses 2021: $536,387Net Income 2021: $57,1102021Revenue 2022: $675,581Expenses 2022: $621,211Net Income 2022: $54,3702022Revenue 2023: $864,140Expenses 2023: $673,245Net Income 2023: $190,8952023Revenue 2024: $768,551Expenses 2024: $830,105Net Income 2024: -$61,5542024

Highlighted filing

2016

Revenue$541,303
Expenses$517,683
Net Income$23,620
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Aug 15, 2017
Return Version
2016v3.0
Gross Receipts
$541,303
Mission and Program Overview

Mission

To serve the elderly in fayette county, indiana

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$625,855$607,973▼ $17,882
Cash and Non-Interest-Bearing Accounts$172,001$212,503▲ $40,502
Savings and Temporary Cash Investments$102,210$104,011▲ $1,801
Total Assets$900,066$924,487▲ $24,421
Liabilities
Other Liabilities$3,241$4,042▲ $801
Total Liabilities$3,241$4,042▲ $801
Net Assets / Fund Balance
Unrestricted Net Assets$746,976$779,215▲ $32,239
Temporarily Rstr Net Assets$149,849$141,230▼ $8,619
Total Net Assets Fund Balance$896,825$920,445▲ $23,620
Total Liabilities and Net Assets / Fund Balance$900,066$924,487▲ $24,421

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$363,388$323,489$686,877
Equipment$169,413$325,671$495,084
Land$75,172-$75,172
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
David LinggExecutive DiFT$36,141$36,141

Board Members and Trustees

NameTitle
Ken FawPresident
Carl HyltonBoard Member
Debbie MontgomeryBoard Member
Fran ChomelBoard Member
Jim SpenceBoard Member
Leota KingBoard Member
Wanda FisherBoard Member
Karon BurchSecretary
Debbie KiddTreasurer
Carol RussellVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$323,480
Program Service Revenue
$182,482
Investment Income
$1,801
Other Revenue
$33,540
All Other Contributions
$7,390
Change in Net Assets
$23,620

Audited Revenue Reconciliation

Revenue per Audited Statements
$541,303
Total Revenue per Audited Statements
$541,303
Total Revenue per Form 990
$541,303
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$303,691
Other Expenses$213,992
Total Fundraising Expense$15,673
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$232,951$12,500-$245,451
Depreciation Depletion$59,813$3,849$3,989$67,651
Occupancy$38,038$3,624$1,565$43,227
Current Officers, Directors, Trustees, and Key Employees$7,227$27,106$1,808$36,141
Payroll Taxes$18,849$3,108$142$22,099
All Other Expenses$7,473$2,038$3,030$12,541
Fees for Services Accounting-$10,725-$10,725
Other Expenses$9,407$473$4,766$4,766
Advertising$695--$695
Fees for Services Legal$425--$425
Conferences and Meetings$238--$238
Travel$58--$58
Total Functional Expenses$438,587$63,423$15,673$517,683

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$517,683
Total Expenses per Audited Statements$517,683
Total Expenses per Form 990$517,683
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$5,782
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
PAYROLL LIABILITIES:941 TAXES$2,082
PAYROLL LIABILITIES:STATE & COUNTY$1,960
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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

Form 990 will be reveiwed before filing by board of directors

Form 990, Page 6, Part VI, Line 19

Records available upon request.

Filing and Contact Details

Filer

Filer Name
Fayette Community Council on Aging
EIN
35-1304467
Phone
7658271511
Address
477 NORTH GRAND AVENUE, CONNERSVILLE, IN 47331

Signing Officer

Name
Ken Faw
Title
President
Phone
7658271511
Signed
2017-08-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ken Faw
Formed
1973
Legal Domicile
In
Voting Board Members
10
Independent Board Members
10
Employees
17
Volunteers
37

Preparer

Firm
Rbsk Partners Pc
Address
PO BOX 200, GREENSBURG, IN 47240-0200
Preparer
Ronald J Knueven CPA Cva
Phone
8126637567
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

Income taxes the organization is a tax-exempt entity under section 501(a) of the internal revenue code (the code) as an organization described in section 501(c)(3) and similar state provisions. The organization is not classified as a private foundation. The organization's tax returns are subject to examination by taxing authorities, generally for a period of three years from the date of filing. As of december 31, 2016, the organization's 2013, 2014, 2015 and 2016 tax returns were subject to examination.

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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt134585
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt23975
IRS990/ProgSrvcAccomActy2Grp/Desc0THE ORGANIZATION HAS A SENIOR CITIZENS CENTER WHICH PROVIDES THE FOLLOWING SERVICES: REFERRAL SERVICES, HOMEMAKER SERVICES, RECREATIONAL ACTIVITIES AND INFORMATION.
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IRS990/ProgSrvcAccomActy2Grp/RevenueAmt03975
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0402209
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt01769
IRS990/PYOtherExpensesAmt0209099
IRS990/PYOtherRevenueAmt031092
IRS990/PYProgramServiceRevenueAmt0196159
IRS990/PYRevenuesLessExpensesAmt0143627
IRS990/PYSalariesCompEmpBnftPaidAmt0278503
IRS990/PYTotalExpensesAmt0487602
IRS990/PYTotalRevenueAmt0631229
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt023620
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0178507
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0102210
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0104011
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0THRIFT SHOP 116,419 FUNDRAISING 11,663
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0323480
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0402209
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0324399
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0206153
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0259408
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01515649
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt01801
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt01769
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0488
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0191
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0666
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt04915
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0184857
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt025383
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt024314
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt032959
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt037043
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt033766
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0153465
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.88770
IRS990ScheduleA/PublicSupportPY170Pct00.88570
IRS990ScheduleA/PublicSupportTotal170Amt01498519
IRS990ScheduleA/SubstantialContributorsTotAmt017130
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0323480
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0402209
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0324399
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0206153
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0259408
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01515649
IRS990ScheduleA/TotalSupportAmt01687997
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearAmt04782
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus1YearAmt05778
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus2YearsAmt03408
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt013968
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0363388
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0323489
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0686877
IRS990ScheduleD/EquipmentGrp/BookValueAmt0169413
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0325671
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0495084
IRS990ScheduleD/ExpensesSubtotalAmt0517683
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt075172
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt075172
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02082
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11960
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES:941 TAXES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL LIABILITIES:STATE & COUNTY
IRS990ScheduleD/RevenueSubtotalAmt0541303
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0INCOME TAXES THE ORGANIZATION IS A TAX-EXEMPT ENTITY UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE (THE CODE) AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3) AND SIMILAR STATE PROVISIONS. THE ORGANIZATION IS NOT CLASSIFIED AS A PRIVATE FOUNDATION. THE ORGANIZATION'S TAX RETURNS ARE SUBJECT TO EXAMINATION BY TAXING AUTHORITIES, GENERALLY FOR A PERIOD OF THREE YEARS FROM THE DATE OF FILING. AS OF DECEMBER 31, 2016, THE ORGANIZATION'S 2013, 2014, 2015 AND 2016 TAX RETURNS WERE SUBJECT TO EXAMINATION.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleD/TotalExpensesPerForm990Amt0517683
IRS990ScheduleD/TotalLiabilityAmt04042
IRS990ScheduleD/TotalRevenuePerForm990Amt0541303
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0541303
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0517683
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 WILL BE REVEIWED BEFORE FILING BY BOARD OF DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1RECORDS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0IN
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0149849
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0141230
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0900066
IRS990/TotalAssetsEOYAmt0924487
IRS990/TotalAssetsGrp/BOYAmt0900066
IRS990/TotalAssetsGrp/EOYAmt0924487
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0323480
IRS990/TotalEmployeeCnt017
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt015673
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt063423
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0438587
IRS990/TotalFunctionalExpensesGrp/TotalAmt0517683
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03241
IRS990/TotalLiabilitiesEOYAmt04042
IRS990/TotalLiabilitiesGrp/BOYAmt03241
IRS990/TotalLiabilitiesGrp/EOYAmt04042
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0896825
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0920445
IRS990/TotalProgramServiceExpensesAmt0438587
IRS990/TotalProgramServiceRevenueAmt0182482
IRS990/TotalReportableCompFromOrgAmt036141

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.01$0.00$1.01$0.77$0.83$0.06
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.07$0.00$1.07$0.86$0.67$0.19
2022Detailed filing. Detailed filing data is available for this year.$0.88$0.00$0.88$0.68$0.62$0.05
2021Detailed filing. Detailed filing data is available for this year.$0.86$0.03$0.83$0.59$0.54$0.06
2020Detailed filing. Detailed filing data is available for this year.$0.81$0.04$0.77$0.43$0.49$0.06
2019Detailed filing. Detailed filing data is available for this year.$0.89$0.05$0.83$0.57$0.60$0.03
2018Detailed filing. Detailed filing data is available for this year.$0.87$0.00$0.87$0.57$0.59$0.02
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.89$0.00$0.89$0.54$0.57$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.92$0.00$0.92$0.54$0.52$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.90$0.00$0.90$0.63$0.49$0.14
2014Detailed filing. Detailed filing data is available for this year.$0.76$0.00$0.75$0.54$0.50$0.04
2013Detailed filing. Detailed filing data is available for this year.$0.72$0.00$0.72$0.47$0.51$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.76$0.00$0.75$0.53