Civic Intelligence

Midland Area Agency on Aging

990 • Fiscal year 2016 • EIN 37-0968177

Oct 01, 2015 to Sep 30, 2016 • Filed on Mar 15, 2017

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

71st percentile

0.33x

Higher debt load relative to assets than 71% of similar nonprofits.

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

Liabilities / Revenue

46th percentile

0.08x

Higher debt load relative to revenue than 46% of similar nonprofits.

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

Net Margin

42nd percentile

0.1%

Higher net margin than 42% of similar nonprofits.

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

Top Officer Pay

46th percentile

$54,243

Higher top officer pay than 46% of similar nonprofits.

Top officer pay equals 2.8% of source-year revenue.

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

Asset Growth

75th percentile

12%

Faster asset growth than 75% of similar nonprofits.

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

Revenue Growth

22nd percentile

-12%

Faster revenue growth than 22% of similar nonprofits.

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

Assets

Up

$491,541

Up $53,715 (+12%) from 2015

Net Assets

Up

$330,920

Up $16,335 (+5.2%) from 2015

Liabilities

Up

$160,621

Up $37,380 (+30%) from 2015

Revenue

Down

$1,911,266

Down $264,298 (-12%) from 2015

Expenses

Down

$1,909,849

Down $248,320 (-12%) from 2015

Net Income

Down

$1,417

Down $15,978 (-92%) 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 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

2016

Assets$491,541
Liabilities$160,621
Net Assets$330,920

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

2016

Revenue$1,911,266
Expenses$1,909,849
Net Income$1,417
Jump To
Filing Snapshot
Filing Period
Oct 1, 2015 to Sep 30, 2016
Signed
Mar 15, 2017
Return Version
2015v3.0
Gross Receipts
$1,911,266
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
Cash and Non-Interest-Bearing Accounts$122,011$295,245▲ $173,234
Land, Buildings, and Equipment, Net$112,731$108,871▼ $3,860
Investments in Publicly Traded Securities$65,786$67,764▲ $1,978
Pledges and Grants Receivable$137,298$19,661▼ $117,637
Total Assets$437,826$491,541▲ $53,715
Liabilities
Tax Exempt Bond Liabilities$62,644$104,042▲ $41,398
Accounts Payable and Accrued Expenses$21,530$32,664▲ $11,134
Mortgage Notes Payable Secured by Investment Property$39,067$23,915▼ $15,152
Total Liabilities$123,241$160,621▲ $37,380
Net Assets / Fund Balance
Unrestricted Net Assets$284,188$301,599▲ $17,411
Temporarily Rstr Net Assets$30,397$29,321▼ $1,076
Total Net Assets Fund Balance$314,585$330,920▲ $16,335
Total Liabilities and Net Assets / Fund Balance$437,826$491,541▲ $53,715

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$53,871$61,941$115,812
Land$55,000-$55,000
Equipment-$30,706$30,706
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Tracy BarczewskiExecutive DiFT$54,243$54,243
Elaine BakerFinancial MaFT$50,516$50,516

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.
Solomon GithinjiMember at La
Susan ElkeSecretary/tr
Richard EndsleyVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$1,906,553
Program Service Revenue
$1,099
Investment Income
$3,614
Other Revenue
$0
Change in Net Assets
$1,417

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,911,266
Revenue Not Reported on Form 990
$3,626
Total Revenue per Audited Statements
$1,914,892
Total Revenue per Form 990
$1,911,266
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$1,452,705
Salaries, Compensation, and Employee Benefits$351,239
Other Expenses$105,905
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$1,452,705--$1,452,705
Other Salaries and Wages$190,457$34,618-$225,075
Current Officers, Directors, Trustees, and Key Employees-$54,243-$54,243
Pension Plan Contributions$17,248$8,048-$25,296
Other Employee Benefits$16,190$7,554-$23,744
Payroll Taxes$15,601$7,280-$22,881
Occupancy$9,783$9,878-$19,661
Travel$5,074$9,590-$14,664
Insurance$2,774$2,802-$5,576
Advertising$2,491$2,515-$5,006
Fees for Services Accounting$2,214$2,236-$4,450
Other Expenses$1,208$1,221-$2,429
Office Expenses$850$859-$1,709
All Other Expenses$1,101--$1,101
Conferences and Meetings$114$116-$230
Total Functional Expenses$1,748,394$161,455$0$1,909,849

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,909,849
Total Expenses per Audited Statements$1,909,849
Total Expenses per Form 990$1,909,849
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Cefs Economic Opportunity Corp-3Senior Programs$425,779
Bcmw Community Services-3Senior Programs$256,768
Comprehensive Connections-3Senior Programs$226,267
Asi Works--Senior Programs$156,259
Heartland Human Services-3Senior Programs$121,266
Stop Women Abuse Now--Senior Programs$104,488
Effingham County Community on Aging-3Senior Programs$93,884
Land of Lincoln Legal Assistance-3Senior Programs$40,902
Addus Healthcare-3Senior Programs$19,180
Opportunities for Access--Senior Programs$7,912
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 2

Ben forbis billy anna dugan - forbis board member board member husband and wife

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 much 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
Jimmie Page
Title
President
Phone
6185321853
Signed
2017-03-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jimmie Page
Formed
1974
Legal Domicile
Il
Voting Board Members
15
Independent Board Members
15
Employees
8

Preparer

Firm
Glass & Shuffett Ltd
Address
PO BOX 489, CENTRALIA, IL 62801-0489
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

Form 990, part iii, line 4d - all other accomplishment title iii b - ombudsman - (expenses of 60,999; grants of 60,999; revenues of 64,677) title iii d - (expenses of 15,470; grants of 15,470; revenues of 11,688) title iii e - (expenses of 98,747; grants of 78,857; revenues of 117,592) title vii - elder abuse - (expenses of 4,192; grants of 3,575; revenues of 4,365) title vii - ombudsman - (expenses of 9,708; grants of 8,727; revenues of 10,822) senior employment specialist - (expenses of 10,648; grants of 0; revenues of 10,648) crisis intervention - (expenses of 28,503; grants of 0; revenues of 28,503) systems development contract - (expenses of 10,703; grants of 0; revenues of 10,703) senior health assistance - (expenses of 54,673; grants of 27,407; revenues of 54,673) senior medicare patrol - (expenses of 7,112; grants of 0; revenues of 7,112) farmers market - (expenses of 800; grants of 800; revenues of 1000) dementia caregiver - (expenses of 932; grants of 497; revenues of 932) chronic disease self mgt education - (expenses of 631; grants of 0; revenues of 631) iii b i & a project income - (expenses of 1,099; grants of 0; revenues of 1,099) general program - (expenses of 1,000; grants of 0; revenues of 7,119) mippa aaa - (expenses of 5,580; grants of 3,988; revenues of 5,580) mippa adrc - (expenses of 4,630; grants of 3,308; revenues of 4,630) mippa ship - (expenses of 4,673; grants of 3,340; revenues of 4,673) nursing home deflection - (expenses of 8,688; grants of 5,449; revenues of 8,688) senior health insurance - (expenses of 50,496; grants of 48,241; revenues of 63,154) money follows the person - (expenses of 8,437; grants of 8,437; revenues of 9,224)

Form 990, Part XI, Line 9

Principal pymts on debt expensed as program cost 15,152 depreciation - unallowed as a program cost -3,860 total 11,292

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/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/ProgSrvcAccomActy3Grp/Desc0VETERAN'S INDEPENDENCE PROGRAM - PROVIDES IMPROVEMENT OF QUALITY OF LIFE FOR SENIOR VETERANS
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0FORM 990, PART III, LINE 4D - ALL OTHER ACCOMPLISHMENT TITLE III B - OMBUDSMAN - (EXPENSES OF 60,999; GRANTS OF 60,999; REVENUES OF 64,677) TITLE III D - (EXPENSES OF 15,470; GRANTS OF 15,470; REVENUES OF 11,688) TITLE III E - (EXPENSES OF 98,747; GRANTS OF 78,857; REVENUES OF 117,592) TITLE VII - ELDER ABUSE - (EXPENSES OF 4,192; GRANTS OF 3,575; REVENUES OF 4,365) TITLE VII - OMBUDSMAN - (EXPENSES OF 9,708; GRANTS OF 8,727; REVENUES OF 10,822) SENIOR EMPLOYMENT SPECIALIST - (EXPENSES OF 10,648; GRANTS OF 0; REVENUES OF 10,648) CRISIS INTERVENTION - (EXPENSES OF 28,503; GRANTS OF 0; REVENUES OF 28,503) SYSTEMS DEVELOPMENT CONTRACT - (EXPENSES OF 10,703; GRANTS OF 0; REVENUES OF 10,703) SENIOR HEALTH ASSISTANCE - (EXPENSES OF 54,673; GRANTS OF 27,407; REVENUES OF 54,673) SENIOR MEDICARE PATROL - (EXPENSES OF 7,112; GRANTS OF 0; REVENUES OF 7,112) FARMERS MARKET - (EXPENSES OF 800; GRANTS OF 800; REVENUES OF 1000) DEMENTIA CAREGIVER - (EXPENSES OF 932; GRANTS OF 497; REVENUES OF 932) CHRONIC DISEASE SELF MGT EDUCATION - (EXPENSES OF 631; GRANTS OF 0; REVENUES OF 631) III B I & A PROJECT INCOME - (EXPENSES OF 1,099; GRANTS OF 0; REVENUES OF 1,099) GENERAL PROGRAM - (EXPENSES OF 1,000; GRANTS OF 0; REVENUES OF 7,119) MIPPA AAA - (EXPENSES OF 5,580; GRANTS OF 3,988; REVENUES OF 5,580) MIPPA ADRC - (EXPENSES OF 4,630; GRANTS OF 3,308; REVENUES OF 4,630) MIPPA SHIP - (EXPENSES OF 4,673; GRANTS OF 3,340; REVENUES OF 4,673) NURSING HOME DEFLECTION - (EXPENSES OF 8,688; GRANTS OF 5,449; REVENUES OF 8,688) SENIOR HEALTH INSURANCE - (EXPENSES OF 50,496; GRANTS OF 48,241; REVENUES OF 63,154) MONEY FOLLOWS THE PERSON - (EXPENSES OF 8,437; GRANTS OF 8,437; REVENUES OF 9,224)
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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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