Civic Intelligence

Cook County Council on Aging

EIN 41-1290535 • 501(c)3 • Grand Marais, MN

Profile

To enhance the quality of life for all, through programs, resources and services to support health, economic, social and cultural needs.

PO Box 67Grand Marais, MN 55604

n/A

Siviq Scores

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

Liabilities / Assets

70th percentile

0.02x

Higher debt load relative to assets than 70% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

72nd percentile

0.02x

Higher debt load relative to revenue than 72% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

52nd percentile

2.4%

Higher net margin than 52% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

52nd percentile

-0.8%

Faster asset growth than 52% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

67th percentile

14%

Faster revenue growth than 67% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$203,575

Down $1,715 (-0.8%) from 2023

Liabilities

Down

$3,888

Down $3,546 (-48%) from 2023

Net Assets

Up

$199,687

Up $1,831 (+0.9%) from 2023

Revenue

Up

$236,229

Up $28,231 (+14%) from 2023

Expenses

Down

$230,536

Down $98,439 (-30%) from 2023

Net Income

Up

$5,693

Up $126,670 (+105%) from 2023

Trend Graphs

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2011: $171,524Liabilities 2011: $0Net Assets 2011: $171,5242011Assets 2012: $217,368Liabilities 2012: $16,500Net Assets 2012: $200,8682012Assets 2013: $211,943Liabilities 2013: $15,400Net Assets 2013: $196,5432013Assets 2014: $244,904Liabilities 2014: $16,691Net Assets 2014: $228,2132014Assets 2015: $291,971Liabilities 2015: $28,739Net Assets 2015: $263,2322015Assets 2016: $288,522Liabilities 2016: $12,100Net Assets 2016: $276,4222016Assets 2017: $311,203Liabilities 2017: $31,792Net Assets 2017: $279,4112017Assets 2018: $330,215Liabilities 2018: $27,227Net Assets 2018: $302,9882018Assets 2019: $321,360Liabilities 2019: $25,711Net Assets 2019: $295,6492019Assets 2020: $305,133Liabilities 2020: $22,925Net Assets 2020: $282,2082020Assets 2021: $315,471Liabilities 2021: $42,805Net Assets 2021: $272,6662021Assets 2022: $345,580Liabilities 2022: $26,796Net Assets 2022: $318,7842022Assets 2023: $205,290Liabilities 2023: $7,434Net Assets 2023: $197,8562023Assets 2024: $203,575Liabilities 2024: $3,888Net Assets 2024: $199,6872024

Highlighted filing

2024

Assets$203,575
Liabilities$3,888
Net Assets$199,687

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $202,277Expenses 2011: $197,840Net Income 2011: $4,4372011Expenses 2012: $215,0312012Revenue 2013: $201,767Expenses 2013: $207,789Net Income 2013: -$6,0222013Revenue 2014: $237,645Expenses 2014: $206,654Net Income 2014: $30,9912014Revenue 2015: $277,387Expenses 2015: $234,051Net Income 2015: $43,3362015Revenue 2016: $263,169Expenses 2016: $247,468Net Income 2016: $15,7012016Revenue 2017: $261,994Expenses 2017: $271,224Net Income 2017: -$9,2302017Revenue 2018: $295,705Expenses 2018: $273,913Net Income 2018: $21,7922018Revenue 2019: $312,154Expenses 2019: $296,173Net Income 2019: $15,9812019Revenue 2020: $292,280Expenses 2020: $305,721Net Income 2020: -$13,4412020Revenue 2021: $317,494Expenses 2021: $327,036Net Income 2021: -$9,5422021Revenue 2022: $410,741Expenses 2022: $381,666Net Income 2022: $29,0752022Revenue 2023: $207,998Expenses 2023: $328,975Net Income 2023: -$120,9772023Revenue 2024: $236,229Expenses 2024: $230,536Net Income 2024: $5,6932024

Highlighted filing

2024

Revenue$236,229
Expenses$230,536
Net Income$5,693

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.04$0.04$2.00$2.36$2.31$0.06
2023Detailed filing. Detailed filing data is available for this year.$2.05$0.07$1.98$2.08$3.29$1.21
2022Detailed filing. Detailed filing data is available for this year.$3.46$0.27$3.19$4.11$3.82$0.29
2021Detailed filing. Detailed filing data is available for this year.$3.15$0.43$2.73$3.17$3.27$0.10
2020Detailed filing. Detailed filing data is available for this year.$3.05$0.23$2.82$2.92$3.06$0.13
2019Detailed filing. Detailed filing data is available for this year.$3.21$0.26$2.96$3.12$2.96$0.16
2018Detailed filing. Detailed filing data is available for this year.$3.30$0.27$3.03$2.96$2.74$0.22
2017Detailed filing. Detailed filing data is available for this year.$3.11$0.32$2.79$2.62$2.71$0.09
2016Detailed filing. Detailed filing data is available for this year.$2.89$0.12$2.76$2.63$2.47$0.16
2015Detailed filing. Detailed filing data is available for this year.$2.92$0.29$2.63$2.77$2.34$0.43
2014Detailed filing. Detailed filing data is available for this year.$2.45$0.17$2.28$2.38$2.07$0.31
2013Detailed filing. Detailed filing data is available for this year.$2.12$0.15$1.97$2.02$2.08$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.17$0.17$2.01$2.15
2011Summary only. Only limited summary data is available for this year.$1.72$0.00$1.72$2.02$1.98$0.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 14, 2025
Return Version
2024v5.0
Gross Receipts
$236,229
Mission and Program Overview

Mission

To provide a resource center for the elderly.

To enhance the quality of life for all, through programs, resources and services to support health, economic, social and cultural needs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$99,483$93,321▼ $6,162
Cash and Non-Interest-Bearing Accounts$43,389$59,244▲ $15,855
Land, Buildings, and Equipment, Net$51,155$50,186▼ $969
Accounts Receivable$5,224--
Prepaid Expenses and Deferred Charges$6,039$824▼ $5,215
Total Assets$205,290$203,575▼ $1,715
Liabilities
Mortgage Notes Payable Secured by Investment Property$4,400$3,300▼ $1,100
Accounts Payable and Accrued Expenses$3,034$588▼ $2,446
Total Liabilities$7,434$3,888▼ $3,546
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$197,856$199,687▲ $1,831
Total Net Assets Fund Balance$197,856$199,687▲ $1,831
Total Liabilities and Net Assets / Fund Balance$205,290$203,575▼ $1,715

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$48,337$61,566$109,903
Equipment-$13,974$13,974
Other Land Buildings$1,849$205$2,054
Compensation and Service Providers

Board Members and Trustees

NameTitle
Todd SmithBoard Chair
Jes RodneVice Chair
Cynthia ShaughnessyBoard Member
Linda BauerBoard Member
Gwen LenzSecretary
Jan SmithTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$124,717
Program Service Revenue
$89,950
Investment Income
$4,873
Other Revenue
$16,689
All Other Contributions
$62,717
Change in Net Assets
$5,693
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$115,533
Other Expenses$115,003
Total Fundraising Expense$22,075
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$80,326$16,065$10,710$107,101
Occupancy$3,400$378$10,016$13,794
Fees for Services Accounting-$10,534-$10,534
Insurance-$9,055-$9,055
Payroll Taxes$6,324$1,265$843$8,432
Office Expenses-$3,666-$3,666
Depreciation Depletion$3,023--$3,023
Other Expenses$360$374$250$360
All Other Expenses$317$25-$342
Advertising--$256$256
Total Functional Expenses$167,099$41,362$22,075$230,536
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
Yes
Audit committee
Yes
Backup withholding compliance
No
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
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

Return will be reviewed by board befor submission

Form 990, Page 6, Part VI, Line 19

Documents available upon request

Filing and Contact Details

Filer

Filer Name
Cook County Council on Aging
EIN
41-1290535
Phone
2183872660
Address
PO BOX 67, GRAND MARAIS, MN 55604

Signing Officer

Name
Todd Smith
Title
Board Chair
Phone
2183872660
Signed
2025-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Todd Smith
Formed
1976
Legal Domicile
Mn
Voting Board Members
6
Independent Board Members
6
Employees
4
Volunteers
72

Preparer

Firm
Cook County Tax and Accounting
Address
7 BOULDER BLVD, HOVLAND, MN 55606
Preparer
Steven Fleace
Phone
2183708740
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt097581
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0241190
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0219785
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0181561
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0851629
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt012441
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt011648
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt024089
IRS990ScheduleA/InvestmentIncomeCYPct00.02000
IRS990ScheduleA/InvestmentIncomePYPct00.03000
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IRS990ScheduleA/PublicSupportCY509Pct00.98290
IRS990ScheduleA/PublicSupportPY509Pct00.97420
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0304453
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0280631
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0292279
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01412141
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/BookValueAmt048337
IRS990ScheduleD/BuildingsGrp/DepreciationAmt061566
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0109903
IRS990ScheduleD/EquipmentGrp/DepreciationAmt013974
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt013974
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01849
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0205
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt02054
IRS990ScheduleD/TotalBookValueLandBuildingsAmt050186
IRS990/ScheduleJRequiredInd0false
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0RETURN WILL BE REVIEWED BY BOARD BEFOR SUBMISSION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DOCUMENTS AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt0203575
IRS990/TotalAssetsGrp/BOYAmt0205290
IRS990/TotalAssetsGrp/EOYAmt0203575
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0124717
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt022075
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt041362
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0167099
IRS990/TotalFunctionalExpensesGrp/TotalAmt0230536
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt07434
IRS990/TotalLiabilitiesEOYAmt03888
IRS990/TotalLiabilitiesGrp/BOYAmt07434
IRS990/TotalLiabilitiesGrp/EOYAmt03888
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0197856
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0199687
IRS990/TotalProgramServiceExpensesAmt0167099
IRS990/TotalProgramServiceRevenueAmt089950
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0111512
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0236229
IRS990/TotalVolunteersCnt072
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0205290
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0203575
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0521 W 3RD STREET
IRS990/USAddress/CityNm0GRAND MARAIS
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd055604
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TODD SMITH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BOARD CHAIR
ReturnHeader/BusinessOfficerGrp/PhoneNum02183872660
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0COOK COUNTY COUNCIL ON AGING
ReturnHeader/Filer/BusinessNameControlTxt0COOK
ReturnHeader/Filer/EIN0411290535
ReturnHeader/Filer/PhoneNum02183872660
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 67
ReturnHeader/Filer/USAddress/CityNm0GRAND MARAIS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd055604
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0COOK COUNTY TAX AND ACCOUNTING
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt07 BOULDER BLVD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HOVLAND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd055606
ReturnHeader/PreparerPersonGrp/PhoneNum02183708740
ReturnHeader/PreparerPersonGrp/PreparationDt02025-06-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STEVEN FLEACE
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-06-03T10:38:15-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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