Civic Intelligence

Elder Care Services

EIN 36-3629138 • 501(c)3 • Dekalb, IL

Profile

Elder care services of dekalb county, inc., an illinois non-profit organization, was established to promote and further the welfare of senior citizens and their families who live in dekalb county, through the provision of services which improve their well being and quality of life.

1701 E Lincoln HighwayDekalb, IL 60115

ecsdekalb.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

88th percentile

0.66x

Higher debt load relative to assets than 88% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

84th percentile

0.68x

Higher debt load relative to revenue than 84% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

22nd percentile

-10%

Higher net margin than 22% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

21st percentile

-6.8%

Faster asset growth than 21% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

29th percentile

-4.7%

Faster revenue growth than 29% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$1,822,181

Down $132,133 (-6.8%) from 2023

Liabilities

Up

$1,211,605

Up $53,864 (+4.7%) from 2023

Net Assets

Down

$610,576

Down $185,997 (-23%) from 2023

Revenue

Down

$1,793,558

Down $88,254 (-4.7%) from 2023

Expenses

Down

$1,979,555

Down $73,394 (-3.6%) from 2023

Net Income

Down

-$185,997

Down $14,860 (-8.7%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$3.0M$2.0M$1.0M$0Assets 2013: $692,102Liabilities 2013: $38,378Net Assets 2013: $653,7242013Assets 2015: $759,938Liabilities 2015: $48,880Net Assets 2015: $711,0582015Assets 2016: $791,547Liabilities 2016: $53,904Net Assets 2016: $737,6432016Assets 2018: $691,022Liabilities 2018: $64,864Net Assets 2018: $626,1582018Assets 2019: $702,968Liabilities 2019: $79,735Net Assets 2019: $623,2332019Assets 2020: $881,964Liabilities 2020: $216,530Net Assets 2020: $665,4342020Assets 2021: $1,955,598Liabilities 2021: $1,077,841Net Assets 2021: $877,7572021Assets 2022: $2,123,014Liabilities 2022: $1,155,304Net Assets 2022: $967,7102022Assets 2023: $1,954,314Liabilities 2023: $1,157,741Net Assets 2023: $796,5732023Assets 2024: $1,822,181Liabilities 2024: $1,211,605Net Assets 2024: $610,5762024

Highlighted filing

2024

Assets$1,822,181
Liabilities$1,211,605
Net Assets$610,576

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2013: $558,2192013Revenue 2015: $941,306Expenses 2015: $915,335Net Income 2015: $25,9712015Revenue 2016: $933,682Expenses 2016: $907,097Net Income 2016: $26,5852016Revenue 2018: $918,717Expenses 2018: $1,015,866Net Income 2018: -$97,1492018Revenue 2019: $1,059,689Expenses 2019: $1,062,614Net Income 2019: -$2,9252019Revenue 2020: $1,255,414Expenses 2020: $1,213,213Net Income 2020: $42,2012020Revenue 2021: $1,502,625Expenses 2021: $1,266,296Net Income 2021: $236,3292021Revenue 2022: $1,590,859Expenses 2022: $1,500,906Net Income 2022: $89,9532022Revenue 2023: $1,881,812Expenses 2023: $2,052,949Net Income 2023: -$171,1372023Revenue 2024: $1,793,558Expenses 2024: $1,979,555Net Income 2024: -$185,9972024

Highlighted filing

2024

Revenue$1,793,558
Expenses$1,979,555
Net Income-$185,997

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 19, 2025
Return Version
2023v6.0
Gross Receipts
$1,793,558
Mission and Program Overview

Mission

Elder care services of dekalb county, inc., an illinois non-profit organization, was established to promote and further the welfare of senior citizens and their families who live in dekalb county, through the provision of services which improve their well being and quality of life.

Elder care services of dekalb county, inc. Was established to promote and further the welfare of senior citizens and their families who live in dekalb county, through the provision of services which improve their well being.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,445,210$1,467,818▲ $22,608
Accounts Receivable$365,710$248,016▼ $117,694
Cash and Non-Interest-Bearing Accounts$111,875$72,990▼ $38,885
Savings and Temporary Cash Investments$22,119$24,798▲ $2,679
Prepaid Expenses and Deferred Charges$9,400$8,559▼ $841
Total Assets$1,954,314$1,822,181▼ $132,133
Liabilities
Unsecured Notes Loans Payable$986,067$938,712▼ $47,355
Accounts Payable and Accrued Expenses$171,674$272,893▲ $101,219
Total Liabilities$1,157,741$1,211,605▲ $53,864
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$796,573$610,576▼ $185,997
Total Net Assets Fund Balance$796,573$610,576▼ $185,997
Total Liabilities and Net Assets / Fund Balance$1,954,314$1,822,181▼ $132,133

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,001,922$101,516$1,103,438
Land$282,305-$282,305
Equipment$46,961$162,716$209,677
Other Land Buildings$136,630$29,648$166,278
Compensation and Service Providers

Board Members and Trustees

NameTitle
John ReyPresident
Charlene RieflerDirector
Dale PelleyDirector
Gavin WilsonDirector
Larry SillDirector
Marc DotyDirector
Tara RussoExecutive Di
Tom SullivanSecretary
Reverend Johnathon CrailVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$1,767,315
Program Service Revenue
$24,000
Investment Income
$2,243
Other Revenue
$0
All Other Contributions
$126,051
Change in Net Assets
$-185,997

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,793,558
Total Revenue per Audited Statements
$1,793,558
Total Revenue per Form 990
$1,793,558
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,463,432
Other Expenses$516,123
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,359,905$42,059-$1,401,964
Payroll Taxes$113,314$3,505-$116,819
Fees for Services Other$93,399--$93,399
Fees for Services Legal-$87,227-$87,227
Occupancy$48,193$12,769-$60,962
Office Expenses$27,623$20,842-$48,465
Insurance$34,249$569-$34,818
Information Technology-$33,190-$33,190
Interest$22,832$7,610-$30,442
Advertising$27,621--$27,621
Travel$25,785--$25,785
Conferences and Meetings$12,278--$12,278
Other Employee Benefits$4,146--$4,146
Other Expenses$397$1,623-$397
Pension Plan Contributions$-57,712$-1,785-$-59,497
Total Functional Expenses$1,759,339$220,216$0$1,979,555

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,979,555
Total Expenses per Audited Statements$1,979,555
Total Expenses per Form 990$1,979,555
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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

The form 990 was prepared by the organization's accountant and reviewed by the executive director and board of directors before submitting to the irs.

Form 990, Page 6, Part VI, Line 12C

The organiztion regularly and consistently monitors and enforces compliance with its conflict of interest policy by considering any real or potential conflicts prior to any voting among the board. Members are asked if there are any conflicts if it is not known based upon previous disclosure documentation.

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

The compensation of the organization's executive director is set by the board of directors. The board uses data as to comparable compensation for similary qualified persons in functionally comparable positions at similarly situated organizations when setting compensation amounts. The same procedures are used for all other employees with the executive director performing the majority of due dilligence and the board ultimately approving all salaries.

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

The same procedures of comparison in similar functionailty and role are used for all other employees with the executive director performing the majority of due dilligence and the board ultimately approving all salaries.

Form 990, Page 6, Part VI, Line 19

The organization makes its governing documents, conflict of interest policy and financial statements available to the public. All of these documents are available upon request to anyone at anytime.

Filing and Contact Details

Filer

Filer Name
Elder Care Services
EIN
36-3629138
Phone
8157586550
Address
1701 E LINCOLN HIGHWAY, DEKALB, IL 60115

Signing Officer

Name
Tara Russo
Title
Executive Director
Phone
8157586550
Signed
2025-05-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Rey
Formed
1988
Legal Domicile
Il
Voting Board Members
7
Independent Board Members
7
Employees
24

Preparer

Firm
John Morrissey Accountants Inc
Address
5919 SPRING CREEK RD, ROCKFORD, IL 61114-6447
Preparer
Elizabeth Roberson CPA
Phone
8152824600
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Elder care services of dekalb county, inc., an illinois non-profit organization, was established to promote and further the welfare of senior citizens and their families who live in dekalb county, through the provision of services which improve their well being and quality of life.

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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01466461
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01254400
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt07887582
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt024000
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt024000
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt050530
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt032506
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0131036
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt01509
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IRS990ScheduleA/PublicSupportCY170Pct00.98350
IRS990ScheduleA/PublicSupportPY170Pct00.98530
IRS990ScheduleA/PublicSupportTotal170Amt07887582
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01767315
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01855571
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01543835
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01466461
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01254400
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt07887582
IRS990ScheduleA/TotalSupportAmt08019875
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearAmt01243
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus4YearsAmt014
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt01257
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01001922
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0101516
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01103438
IRS990ScheduleD/EquipmentGrp/BookValueAmt046961
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0162716
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0209677
IRS990ScheduleD/ExpensesSubtotalAmt01979555
IRS990ScheduleD/LandGrp/BookValueAmt0282305
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0282305
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0136630
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt029648
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0166278
IRS990ScheduleD/RevenueSubtotalAmt01793558
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01467818
IRS990ScheduleD/TotalExpensesPerForm990Amt01979555
IRS990ScheduleD/TotalRevenuePerForm990Amt01793558
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ELDER CARE SERVICES OF DEKALB COUNTY, INC., AN ILLINOIS NON-PROFIT ORGANIZATION, WAS ESTABLISHED TO PROMOTE AND FURTHER THE WELFARE OF SENIOR CITIZENS AND THEIR FAMILIES WHO LIVE IN DEKALB COUNTY, THROUGH THE PROVISION OF SERVICES WHICH IMPROVE THEIR WELL BEING AND QUALITY OF LIFE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 WAS PREPARED BY THE ORGANIZATION'S ACCOUNTANT AND REVIEWED BY THE EXECUTIVE DIRECTOR AND BOARD OF DIRECTORS BEFORE SUBMITTING TO THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZTION REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY BY CONSIDERING ANY REAL OR POTENTIAL CONFLICTS PRIOR TO ANY VOTING AMONG THE BOARD. MEMBERS ARE ASKED IF THERE ARE ANY CONFLICTS IF IT IS NOT KNOWN BASED UPON PREVIOUS DISCLOSURE DOCUMENTATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE COMPENSATION OF THE ORGANIZATION'S EXECUTIVE DIRECTOR IS SET BY THE BOARD OF DIRECTORS. THE BOARD USES DATA AS TO COMPARABLE COMPENSATION FOR SIMILARY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS WHEN SETTING COMPENSATION AMOUNTS. THE SAME PROCEDURES ARE USED FOR ALL OTHER EMPLOYEES WITH THE EXECUTIVE DIRECTOR PERFORMING THE MAJORITY OF DUE DILLIGENCE AND THE BOARD ULTIMATELY APPROVING ALL SALARIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE SAME PROCEDURES OF COMPARISON IN SIMILAR FUNCTIONAILTY AND ROLE ARE USED FOR ALL OTHER EMPLOYEES WITH THE EXECUTIVE DIRECTOR PERFORMING THE MAJORITY OF DUE DILLIGENCE AND THE BOARD ULTIMATELY APPROVING ALL SALARIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. ALL OF THESE DOCUMENTS ARE AVAILABLE UPON REQUEST TO ANYONE AT ANYTIME.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt01822181
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IRS990/TotalAssetsGrp/EOYAmt01822181
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01767315
IRS990/TotalEmployeeCnt024
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0220216
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01759339
IRS990/TotalFunctionalExpensesGrp/TotalAmt01979555
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01157741
IRS990/TotalLiabilitiesEOYAmt01211605
IRS990/TotalLiabilitiesGrp/BOYAmt01157741
IRS990/TotalLiabilitiesGrp/EOYAmt01211605
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0796573
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0610576
IRS990/TotalProgramServiceExpensesAmt01759339
IRS990/TotalProgramServiceRevenueAmt024000
IRS990/TotalRevenueGrp/ExclusionAmt026243
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01793558
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01954314
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01822181
IRS990/TravelGrp/ProgramServicesAmt025785
IRS990/TravelGrp/TotalAmt025785
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0986067
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0938712
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02944 GREENWOOD ACRES DR
IRS990/USAddress/CityNm0DEKALB
IRS990/USAddress/StateAbbreviationCd0IL
IRS990/USAddress/ZIPCd060115
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0ECSDEKALB.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TARA RUSSO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08157586550
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ELDER CARE SERVICES
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0OF DEKALB COUNTY INC
ReturnHeader/Filer/BusinessNameControlTxt0ELDE
ReturnHeader/Filer/EIN0363629138
ReturnHeader/Filer/PhoneNum08157586550
ReturnHeader/Filer/USAddress/AddressLine1Txt01701 E LINCOLN HIGHWAY
ReturnHeader/Filer/USAddress/CityNm0DEKALB
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IL
ReturnHeader/Filer/USAddress/ZIPCd060115
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0363994785
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JOHN MORRISSEY ACCOUNTANTS INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05919 SPRING CREEK RD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ROCKFORD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0611146447
ReturnHeader/PreparerPersonGrp/PhoneNum08152824600
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-20
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ELIZABETH ROBERSON CPA
ReturnHeader/ReturnTs02025-05-27T11:33:32-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

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