Civic Intelligence

Midland Area Agency on Aging

990 • Fiscal year 2015 • EIN 37-0968177

Oct 01, 2014 to Sep 30, 2015 • Filed on Jan 06, 2016

PO Box 1420Centralia, IL 62801

(618) 532-1853

Siviq Scores

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

Liabilities / Assets

67th percentile

0.28x

Higher debt load relative to assets than 67% of similar nonprofits.

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

Liabilities / Revenue

37th percentile

0.06x

Higher debt load relative to revenue than 37% of similar nonprofits.

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

Net Margin

43rd percentile

0.8%

Higher net margin than 43% of similar nonprofits.

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

Top Officer Pay

46th percentile

$53,942

Higher top officer pay than 46% of similar nonprofits.

Top officer pay equals 2.5% of source-year revenue.

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

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2015

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2015

Assets

$437,826

No earlier filing loaded for comparison.

Net Assets

$314,585

No earlier filing loaded for comparison.

Liabilities

$123,241

No earlier filing loaded for comparison.

Revenue

$2,175,564

No earlier filing loaded for comparison.

Expenses

$2,158,169

No earlier filing loaded for comparison.

Net Income

$17,395

No earlier filing loaded for comparison.

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 2015: $437,826Liabilities 2015: $123,241Net Assets 2015: $314,5852015Assets 2016: $491,541Liabilities 2016: $160,621Net Assets 2016: $330,9202016Assets 2017: $732,274Liabilities 2017: $383,850Net Assets 2017: $348,4242017Assets 2018: $567,996Liabilities 2018: $210,920Net Assets 2018: $357,0762018Assets 2019: $792,885Liabilities 2019: $261,033Net Assets 2019: $531,8522019Assets 2020: $1,438,078Liabilities 2020: $443,519Net Assets 2020: $994,5592020Assets 2021: $1,004,440Liabilities 2021: $434,676Net Assets 2021: $569,7642021Assets 2022: $1,086,570Liabilities 2022: $567,662Net Assets 2022: $518,9082022Assets 2023: $949,887Liabilities 2023: $441,058Net Assets 2023: $508,8292023Assets 2024: $1,065,799Liabilities 2024: $771,591Net Assets 2024: $294,2082024

Highlighted filing

2015

Assets$437,826
Liabilities$123,241
Net Assets$314,585

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2015: $2,175,564Expenses 2015: $2,158,169Net Income 2015: $17,3952015Revenue 2016: $1,911,266Expenses 2016: $1,909,849Net Income 2016: $1,4172016Revenue 2017: $2,198,552Expenses 2017: $2,196,342Net Income 2017: $2,2102017Revenue 2018: $2,392,601Expenses 2018: $2,384,485Net Income 2018: $8,1162018Revenue 2019: $2,564,721Expenses 2019: $2,389,881Net Income 2019: $174,8402019Revenue 2020: $3,384,530Expenses 2020: $2,921,823Net Income 2020: $462,7072020Revenue 2021: $2,922,133Expenses 2021: $2,917,131Net Income 2021: $5,0022021Revenue 2022: $3,374,128Expenses 2022: $3,409,276Net Income 2022: -$35,1482022Revenue 2023: $3,167,467Expenses 2023: $3,178,273Net Income 2023: -$10,8062023Revenue 2024: $3,967,908Expenses 2024: $4,450,042Net Income 2024: -$482,1342024

Highlighted filing

2015

Revenue$2,175,564
Expenses$2,158,169
Net Income$17,395
Jump To
Filing Snapshot
Filing Period
Oct 1, 2014 to Sep 30, 2015
Signed
Jan 6, 2016
Return Version
2014v6.0
Gross Receipts
$2,175,564
Mission and Program Overview

Mission

To ensure coordinated, accessible services for older persons and persons with disabilities to live independent, meaningful, and dignified lives.

To improve the quality of life for older americans; to serve as a medium through which input from the counties served may be accepted to insure the maximum benefit from federal and state grants, and to see that the aged are involved in the decision making processes, in proposal writing and program implementation; in the five counties which comprise area 09 of the illinois department of aging.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$115,758$137,298▲ $21,540
Cash and Non-Interest-Bearing Accounts$128,268$122,011▼ $6,257
Land, Buildings, and Equipment, Net$116,591$112,731▼ $3,860
Investments in Publicly Traded Securities$64,244$65,786▲ $1,542
Total Assets$424,861$437,826▲ $12,965
Liabilities
Tax Exempt Bond Liabilities$77,277$62,644▼ $14,633
Mortgage Notes Payable Secured by Investment Property$53,621$39,067▼ $14,554
Accounts Payable and Accrued Expenses-$21,530-
Total Liabilities$130,898$123,241▼ $7,657
Net Assets / Fund Balance
Unrestricted Net Assets$277,193$284,188▲ $6,995
Temporarily Rstr Net Assets$16,770$30,397▲ $13,627
Total Net Assets Fund Balance$293,963$314,585▲ $20,622
Total Liabilities and Net Assets / Fund Balance$424,861$437,826▲ $12,965

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$57,731$58,081$115,812
Land$55,000-$55,000
Equipment-$30,706$30,706
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Tracy BarczewskiExecutive DiFT$53,942$53,942
Elaine BakerFinancial MaFT$49,728$49,728

Board Members and Trustees

NameTitle
Jimmie PagePresident
Carol ManleyBoard Member
Charlie CrowderBoard Member
Ferrel SeamanBoard Member
Gerald HearringBoard Member
Karen WalshBoard Member
Michele GarrisonBoard Member
Paula HarlanBoard Member
Sue HethBoard Member
Sue KramerBoard Member
William ArmstrongBoard Member
Sharon BludworthAdvisory Bd.
Sharon TolliverAdvisory Boa
Solomon GithinjiMember at La
Susan ElkeSecretary/tr
Richard EndsleyVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$2,170,836
Program Service Revenue
$727
Investment Income
$4,001
Other Revenue
$0
Change in Net Assets
$17,395

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,175,564
Revenue Not Reported on Form 990
$-7,467
Total Revenue per Audited Statements
$2,168,097
Total Revenue per Form 990
$2,175,564
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$1,688,668
Salaries, Compensation, and Employee Benefits$372,260
Other Expenses$97,241
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$1,688,668--$1,688,668
Other Salaries and Wages$206,311$38,844-$245,155
Current Officers, Directors, Trustees, and Key Employees-$53,942-$53,942
Pension Plan Contributions$19,678$11,807-$31,485
Payroll Taxes$13,344$8,006-$21,350
Occupancy$7,436$13,150-$20,586
Other Employee Benefits$17,125$3,203-$20,328
Travel$4,771$14,775-$19,546
Insurance$1,984$3,510-$5,494
Fees for Services Accounting$1,562$2,763-$4,325
Other Expenses$1,399$2,475-$3,874
All Other Expenses$1,032$1,824-$2,856
Office Expenses$617$1,091-$1,708
Conferences and Meetings$152$268-$420
Total Functional Expenses$1,981,989$176,180$0$2,158,169

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,158,169
Total Expenses per Audited Statements$2,158,169
Total Expenses per Form 990$2,158,169
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Stop Women Abuse Now--Senior Programs$433,848
Cefs Economic Opportunity Corp-3Senior Programs$433,197
Bcmw Community Services-3Senior Programs$259,741
Comprehensive Connections-3Senior Programs$233,353
Heartland Human Services-3Senior Programs$112,661
Effingham County Community on Aging-3Senior Programs$108,133
Land of Lincoln Legal Assistance-3Senior Programs$41,189
Asi Works--Senior Programs$35,560
Addus Healthcare-3Senior Programs$24,193
Opportunities for Access--Senior Programs$6,793
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 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

Form 990 is prepared by an outside consultant and is reviewed with the executive director and fiscal manager for completeness. A copy of form 990 is presented to each board member for review and approval prior to filing.

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

Prior to admittance to the board, each candidate goes through an orientation program and training. Before being accepted to the board, each candidate must provide a list of affiliations with companies, boards, and other not-for-profit agencies, and current and past employment to ensure that conflicts of interest will not arise. The board then approves the membership. Board members are expected to refrain from voting on issues where their independence is questionable.

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

Compensation for all staff, including the executive director is established by the board of directors. The board uses the abbott-langer study for determining comparables for the executive director's salary. The executive director's salary is reviewed at least annually. All other staff are evaluated by the executive director and the personnel committee.

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

Compensation for all staff, including the executive director is established by the board of directors. The board uses the abbott-langer study for determining comparables for the executive director's salary. The executive director's salary is reviewed at least annually. All other staff are evaluated by the executive director and the personnel committee.

Form 990, Page 6, Part VI, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available upon request at the organization business office at 434 south poplar st., centralia, il.

Filing and Contact Details

Filer

Filer Name
Midland Area Agency on Aging
EIN
37-0968177
Phone
6185321853
Address
PO BOX 1420, CENTRALIA, IL 62801

Signing Officer

Name
Tracy Barczewski
Title
Executive Director
Phone
6185321853
Signed
2016-01-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jimmie Page President
Formed
1974
Legal Domicile
Il
Voting Board Members
15
Independent Board Members
15
Employees
9

Preparer

Firm
Glass & Shuffett Ltd
Address
PO BOX 489, CENTRALIA, IL 62801
Preparer
Frederick J Becker CPA
Phone
6185325683
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To improve the quality of life for older americans; to serve as a medium through which input from the counties served may be accepted to insure the maximum benefit from federal and state grants, and to see that the aged are involved in the decision making processes, in proposal writing and program implementation; in the five counties which comprise area 09 of the illinois department of aging.

Form 990, Page 2, Part III, Line 4D

Title iii b - ombudsman - (expenses of 61,297; grants of 61,297; revenues of 65,037) title iii d - (expenses of 9,378; grants of 9,378; revenues of 12,976) title iii e - (expenses of 103,911; grants of 85,969; revenues of 113,630) title vii - elder abuse - (expenses of 3,872; grants of 3,514; revenues of 4,481) title vii - ombudsman - (expenses of 10,292; grants of 9,307; revenues of 11,388) senior employment specialist - (expenses of 13,897; grants of -0-; revenues of 13,897) crisis intervention - (expenses of 26,469; grants of -0-; revenues of 26,469) systems development contract - (expenses of 10,594; grants of -0-; revenues of 10,594) senior health assistance - (expenses of 57,373; grants of 31,990; revenues of 57,159) senior medicare patrol - (expenses of 2,552; grants of -0-; revenues of 2,552) farmers market - (expenses of 800; grants of 800; revenues of 1,000) napis pak grant - (expenses of 0; grants of -0-; revenues of 223) long term care ombudsman - (expenses of 26,916; grants of 26,916; revenues of 26,916) veterans independence program - (expenses of 37,952; grants of 35,560; revenues of 40,159) senior medicare patrol expansion - (expenses of 3,000; grants of -0-; revenues of 3,000) iii b information and assistance - (expenses of 727; grants of -0-; revenues of 727) mippa aaa - (expenses of 5,928; grants of 4,237; revenues of 5,928) mippa adrc - (expenses of 4,893; grants of 3,497; revenues of 4,893) mippa ship - (expenses of 4,200; grants of 3,002; revenues of 4,200) nursing home deflection - (expenses of 1,000; grants of -0-; revenues of 1,739) senior health insurance - (expenses of 50,036; grants of 45,964; revenues of 72,647) money follows the person - (expenses of 6,088; grants of 6,088; revenues of 6,880)

Form 990, Part XI, Line 9

Principal pymts on debt expensed as program cost 14,554 depreciation - unallowed as a program cost -3,860

Financial Statement Notes

Schedule D, Page 3, Part X

Effective july 1, 2009, the agency adopted the accounting standard "accounting for uncertain tax positions." this accounting standard provides detailed guidance for financial statement reconciliation, measurement, and disclosure of uncertain tax provisions recognized in the agency's financial statements. It requires an entity to recognize the financial statement impact of a tax position when it is more likely than not that the position will be sustained upon examination. The agency has not taken any tax position that is expected to significantly increase or decrease over the next twelve months. The adoption of this standard had no material effect on the agency's financial position, change in net assets, or cash flows.

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IRS990/Form990PartVIISectionAGrp/TitleTxt9VICE PRESIDE
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IRS990/MissionDesc0TO IMPROVE THE QUALITY OF LIFE FOR OLDER AMERICANS; TO SERVE AS A MEDIUM THROUGH WHICH INPUT FROM THE COUNTIES SERVED MAY BE ACCEPTED TO INSURE THE MAXIMUM BENEFIT FROM FEDERAL AND STATE GRANTS, AND TO SEE THAT THE AGED ARE INVOLVED IN THE DECISION MAKING PROCESSES, IN PROPOSAL WRITING AND PROGRAM IMPLEMENTATION; IN THE FIVE COUNTIES WHICH COMPRISE AREA 09 OF THE ILLINOIS DEPARTMENT OF AGING.
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IRS990/ProgSrvcAccomActy2Grp/Desc0TITLE III B - AGENCY PROVIDES COMMUNITY BASED SOCIAL SERVICES FOR SENIOR CITIZENS.
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IRS990/ProgSrvcAccomActy3Grp/Desc0ELDER ABUSE - AGENCY RESPONDS TO REPORTED CASES OF ELDER ABUSE AND PROVIDES COORDINATION AND FOLLOW-UP SERVICES TO VICTIMS.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0TITLE III B - OMBUDSMAN - (EXPENSES OF 61,297; GRANTS OF 61,297; REVENUES OF 65,037) TITLE III D - (EXPENSES OF 9,378; GRANTS OF 9,378; REVENUES OF 12,976) TITLE III E - (EXPENSES OF 103,911; GRANTS OF 85,969; REVENUES OF 113,630) TITLE VII - ELDER ABUSE - (EXPENSES OF 3,872; GRANTS OF 3,514; REVENUES OF 4,481) TITLE VII - OMBUDSMAN - (EXPENSES OF 10,292; GRANTS OF 9,307; REVENUES OF 11,388) SENIOR EMPLOYMENT SPECIALIST - (EXPENSES OF 13,897; GRANTS OF -0-; REVENUES OF 13,897) CRISIS INTERVENTION - (EXPENSES OF 26,469; GRANTS OF -0-; REVENUES OF 26,469) SYSTEMS DEVELOPMENT CONTRACT - (EXPENSES OF 10,594; GRANTS OF -0-; REVENUES OF 10,594) SENIOR HEALTH ASSISTANCE - (EXPENSES OF 57,373; GRANTS OF 31,990; REVENUES OF 57,159) SENIOR MEDICARE PATROL - (EXPENSES OF 2,552; GRANTS OF -0-; REVENUES OF 2,552) FARMERS MARKET - (EXPENSES OF 800; GRANTS OF 800; REVENUES OF 1,000) NAPIS PAK GRANT - (EXPENSES OF 0; GRANTS OF -0-; REVENUES OF 223) LONG TERM CARE OMBUDSMAN - (EXPENSES OF 26,916; GRANTS OF 26,916; REVENUES OF 26,916) VETERANS INDEPENDENCE PROGRAM - (EXPENSES OF 37,952; GRANTS OF 35,560; REVENUES OF 40,159) SENIOR MEDICARE PATROL EXPANSION - (EXPENSES OF 3,000; GRANTS OF -0-; REVENUES OF 3,000) III B INFORMATION AND ASSISTANCE - (EXPENSES OF 727; GRANTS OF -0-; REVENUES OF 727) MIPPA AAA - (EXPENSES OF 5,928; GRANTS OF 4,237; REVENUES OF 5,928) MIPPA ADRC - (EXPENSES OF 4,893; GRANTS OF 3,497; REVENUES OF 4,893) MIPPA SHIP - (EXPENSES OF 4,200; GRANTS OF 3,002; REVENUES OF 4,200) NURSING HOME DEFLECTION - (EXPENSES OF 1,000; GRANTS OF -0-; REVENUES OF 1,739) SENIOR HEALTH INSURANCE - (EXPENSES OF 50,036; GRANTS OF 45,964; REVENUES OF 72,647) MONEY FOLLOWS THE PERSON - (EXPENSES OF 6,088; GRANTS OF 6,088; REVENUES OF 6,880)
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0EFFECTIVE JULY 1, 2009, THE AGENCY ADOPTED THE ACCOUNTING STANDARD "ACCOUNTING FOR UNCERTAIN TAX POSITIONS." THIS ACCOUNTING STANDARD PROVIDES DETAILED GUIDANCE FOR FINANCIAL STATEMENT RECONCILIATION, MEASUREMENT, AND DISCLOSURE OF UNCERTAIN TAX PROVISIONS RECOGNIZED IN THE AGENCY'S FINANCIAL STATEMENTS. IT REQUIRES AN ENTITY TO RECOGNIZE THE FINANCIAL STATEMENT IMPACT OF A TAX POSITION WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION. THE AGENCY HAS NOT TAKEN ANY TAX POSITION THAT IS EXPECTED TO SIGNIFICANTLY INCREASE OR DECREASE OVER THE NEXT TWELVE MONTHS. THE ADOPTION OF THIS STANDARD HAD NO MATERIAL EFFECT ON THE AGENCY'S FINANCIAL POSITION, CHANGE IN NET ASSETS, OR CASH FLOWS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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