Civic Intelligence

Wexford County Council on Aging

990 • Fiscal year 2015 • EIN 38-2081565

Jan 01, 2015 to Dec 31, 2015 • Filed on May 11, 2016

117 W Cass StCadillac, MI 49601

(231) 775-0133

Siviq Scores

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

Liabilities / Assets

47th percentile

0.09x

Higher debt load relative to assets than 47% of similar nonprofits.

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

Liabilities / Revenue

36th percentile

0.05x

Higher debt load relative to revenue than 36% of similar nonprofits.

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

Net Margin

72nd percentile

13%

Higher net margin than 72% of similar nonprofits.

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

Top Officer Pay

46th percentile

$53,700

Higher top officer pay than 46% of similar nonprofits.

Top officer pay equals 3.5% of source-year revenue.

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

Asset Growth

85th percentile

26%

Faster asset growth than 85% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

51st percentile

3.6%

Faster revenue growth than 51% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Up

$893,478

Up $183,292 (+26%) from 2014

Net Assets

Up

$814,611

Up $198,980 (+32%) from 2014

Liabilities

Down

$78,867

Down $15,688 (-17%) from 2014

Revenue

Up

$1,547,522

Up $53,592 (+3.6%) from 2014

Expenses

Down

$1,348,542

Down $47,843 (-3.4%) from 2014

Net Income

Up

$198,980

Up $101,435 (+104%) from 2014

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $390,334Liabilities 2010: $74,685Net Assets 2010: $315,6492010Assets 2011: $324,007Liabilities 2011: $86,575Net Assets 2011: $237,4322011Assets 2012: $346,101Liabilities 2012: $69,801Net Assets 2012: $276,3002012Assets 2013: $591,970Liabilities 2013: $73,884Net Assets 2013: $518,0862013Assets 2014: $710,186Liabilities 2014: $94,555Net Assets 2014: $615,6312014Assets 2015: $893,478Liabilities 2015: $78,867Net Assets 2015: $814,6112015Assets 2016: $1,014,170Liabilities 2016: $84,566Net Assets 2016: $929,6042016Assets 2017: $1,184,453Liabilities 2017: $77,901Net Assets 2017: $1,106,5522017Assets 2018: $1,507,733Liabilities 2018: $87,515Net Assets 2018: $1,420,2182018Assets 2019: $1,542,293Liabilities 2019: $102,986Net Assets 2019: $1,439,3072019Assets 2020: $1,871,051Liabilities 2020: $77,746Net Assets 2020: $1,793,3052020Assets 2021: $1,999,347Liabilities 2021: $102,384Net Assets 2021: $1,896,9632021Assets 2022: $1,970,250Liabilities 2022: $101,905Net Assets 2022: $1,868,3452022Assets 2023: $2,344,989Liabilities 2023: $94,253Net Assets 2023: $2,250,7362023Assets 2024: $3,747,562Liabilities 2024: $1,466,924Net Assets 2024: $2,280,6382024

Highlighted filing

2015

Assets$893,478
Liabilities$78,867
Net Assets$814,611

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,630,5892010Expenses 2011: $1,700,4292011Expenses 2012: $1,604,0992012Revenue 2013: $1,649,417Expenses 2013: $1,407,631Net Income 2013: $241,7862013Revenue 2014: $1,493,930Expenses 2014: $1,396,385Net Income 2014: $97,5452014Revenue 2015: $1,547,522Expenses 2015: $1,348,542Net Income 2015: $198,9802015Revenue 2016: $1,542,248Expenses 2016: $1,427,255Net Income 2016: $114,9932016Revenue 2017: $1,521,799Expenses 2017: $1,361,562Net Income 2017: $160,2372017Revenue 2018: $1,696,490Expenses 2018: $1,382,824Net Income 2018: $313,6662018Revenue 2019: $1,529,667Expenses 2019: $1,510,578Net Income 2019: $19,0892019Revenue 2020: $1,648,068Expenses 2020: $1,335,179Net Income 2020: $312,8892020Revenue 2021: $1,535,380Expenses 2021: $1,449,073Net Income 2021: $86,3072021Revenue 2022: $1,557,772Expenses 2022: $1,676,694Net Income 2022: -$118,9222022Revenue 2023: $2,039,015Expenses 2023: $1,662,831Net Income 2023: $376,1842023Revenue 2024: $1,798,050Expenses 2024: $1,764,917Net Income 2024: $33,1332024

Highlighted filing

2015

Revenue$1,547,522
Expenses$1,348,542
Net Income$198,980
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
May 11, 2016
Return Version
2015v2.1
Gross Receipts
$1,547,522
Mission and Program Overview

Mission

Our mission is to collaboratively provide, manage, and source an integrated system of health and human services for wexford county seniors and adults with chronic illness or disability.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$453,111$511,091▲ $57,980
Land, Buildings, and Equipment, Net$116,652$242,731▲ $126,079
Savings and Temporary Cash Investments$87,444$86,142▼ $1,302
Accounts Receivable$50,541$48,371▼ $2,170
Prepaid Expenses and Deferred Charges$2,438$5,143▲ $2,705
Total Assets$710,186$893,478▲ $183,292
Liabilities
Accounts Payable and Accrued Expenses$86,111$78,867▼ $7,244
Deferred Revenue$8,444--
Total Liabilities$94,555$78,867▼ $15,688
Net Assets / Fund Balance
Unrestricted Net Assets$615,631$814,611▲ $198,980
Total Net Assets Fund Balance$615,631$814,611▲ $198,980
Total Liabilities and Net Assets / Fund Balance$710,186$893,478▲ $183,292

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$95,911$193,126$289,037
Buildings$137,320-$137,320
Land$9,500-$9,500
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kathy KimmelExecutive DiFT$53,700$53,700

Board Members and Trustees

NameTitle
Dianna HainesChairperson
Gary TaylorChairperson
Jane LevequeChairperson
Jenni JohnsonChairperson
Martha SteinhourChairperson
Nora CaseChairperson
Robert ColvinChairperson
Ruthann FrenchChairperson
Tony BadovinacChairperson
William PotvinChairperson
Lynn HarrisPresident
Floyd KanipeSecretary
Leo PaveglioTreasurer
Lester BarnesVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$1,316,500
Program Service Revenue
$232,324
Investment Income
$-1,302
Other Revenue
$0
Change in Net Assets
$198,980

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,547,522
Total Revenue per Audited Statements
$1,547,522
Total Revenue per Form 990
$1,547,522
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,027,369
Other Expenses$321,173
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$737,981$80,180-$818,161
Other Employee Benefits$108,081$11,743-$119,824
Fees for Services Other$113,432$3,029-$116,461
Payroll Taxes$80,624$8,760-$89,384
Occupancy$44,673$4,520-$49,193
Travel$41,482$4,507-$45,989
Office Expenses$22,656$2,461-$25,117
Depreciation Depletion$11,241--$11,241
Insurance$6,813$740-$7,553
Other Expenses$3,461$1,410-$1,410
Conferences and Meetings-$1,141-$1,141
Advertising$749--$749
Total Functional Expenses$1,228,617$119,925$0$1,348,542

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,348,542
Total Expenses per Audited Statements$1,348,542
Total Expenses per Form 990$1,348,542
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
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 fiscal manager reviews the 990 upon receiving it from the accountant. If there are no issues with the form the fiscal manager then provides a copy to the governing body who also reviews the form.

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

Each year the board reviews the conflict of interest policy and considers whether there are any transactions which need to be addressed.

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

Executive director's salary is compared to other councils of aging by the board on an annual basis.

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

Key employees' salaries are compared to other councils of aging on an annual basis.

Form 990, Page 6, Part VI, Line 19

Governing documents are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Wexford County Council on Aging
EIN
38-2081565
Phone
2317750133
Address
117 W CASS ST, CADILLAC, MI 49601

Signing Officer

Name
Kathy Kimmel
Title
Executive Director
Phone
2317750133
Signed
2016-05-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kathy Kimmel
Formed
1974
Legal Domicile
Mi
Voting Board Members
14
Independent Board Members
14
Employees
39
Volunteers
6

Preparer

Firm
Baird Cotter and Bishop Pc
Address
134 WEST HARRIS, CADILLAC, MI 49601
Preparer
Corinna K Hervey CPA
Phone
2317759789
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FISCAL MANAGER REVIEWS THE 990 UPON RECEIVING IT FROM THE ACCOUNTANT. IF THERE ARE NO ISSUES WITH THE FORM THE FISCAL MANAGER THEN PROVIDES A COPY TO THE GOVERNING BODY WHO ALSO REVIEWS THE FORM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EACH YEAR THE BOARD REVIEWS THE CONFLICT OF INTEREST POLICY AND CONSIDERS WHETHER THERE ARE ANY TRANSACTIONS WHICH NEED TO BE ADDRESSED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EXECUTIVE DIRECTOR'S SALARY IS COMPARED TO OTHER COUNCILS OF AGING BY THE BOARD ON AN ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3KEY EMPLOYEES' SALARIES ARE COMPARED TO OTHER COUNCILS OF AGING ON AN ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SubjectToProxyTaxInd0false
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IRS990/TerminateOperationsInd0false
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01547522
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0893478
IRS990/TravelGrp/ManagementAndGeneralAmt04507
IRS990/TravelGrp/ProgramServicesAmt041482
IRS990/TravelGrp/TotalAmt045989
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0615631
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0814611
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0117 W CASS ST
IRS990/USAddress/CityNm0CADILLAC
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd049601
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IRS990/VotingMembersIndependentCnt014
IRS990/WebsiteAddressTxt0WWW.WEXFORDCOA.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02016-09-27 15:27:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KATHY KIMMEL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum02317750133
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-05-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WEXFORD COUNTY COUNCIL ON AGING
ReturnHeader/Filer/BusinessNameControlTxt0WEXF
ReturnHeader/Filer/EIN0382081565
ReturnHeader/Filer/PhoneNum02317750133
ReturnHeader/Filer/USAddress/AddressLine1Txt0117 W CASS ST
ReturnHeader/Filer/USAddress/CityNm0CADILLAC
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.75$1.47$2.28$1.80$1.76$0.03
2023Detailed filing. Detailed filing data is available for this year.$2.34$0.09$2.25$2.04$1.66$0.38
2022Detailed filing. Detailed filing data is available for this year.$1.97$0.10$1.87$1.56$1.68$0.12
2021Detailed filing. Detailed filing data is available for this year.$2.00$0.10$1.90$1.54$1.45$0.09
2020Detailed filing. Detailed filing data is available for this year.$1.87$0.08$1.79$1.65$1.34$0.31
2019Detailed filing. Detailed filing data is available for this year.$1.54$0.10$1.44$1.53$1.51$0.02
2018Detailed filing. Detailed filing data is available for this year.$1.51$0.09$1.42$1.70$1.38$0.31
2017Detailed filing. Detailed filing data is available for this year.$1.18$0.08$1.11$1.52$1.36$0.16
2016Detailed filing. Detailed filing data is available for this year.$1.01$0.08$0.93$1.54$1.43$0.11
2015Detailed filing. Detailed filing data is available for this year.$0.89$0.08$0.81$1.55$1.35$0.20
2014Detailed filing. Detailed filing data is available for this year.$0.71$0.09$0.62$1.49$1.40$0.10
2013Detailed filing. Detailed filing data is available for this year.$0.59$0.07$0.52$1.65$1.41$0.24
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.35$0.07$0.28$1.60
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.32$0.09$0.24$1.70
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.39$0.07$0.32$1.63
Peer Organizations

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