Civic Intelligence

Shelby County Senior Citizens Association Inc.

990 • Fiscal year 2016 • EIN 43-1082838

Jul 01, 2015 to Jun 30, 2016 • Filed on Oct 17, 2016

112 East ChestnutShelbina, MO 63468

(573) 588-7669

Siviq Scores

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

Liabilities / Assets

58th percentile

0.00x

Higher debt load relative to assets than 58% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

58th percentile

0.00x

Higher debt load relative to revenue than 58% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

56th percentile

5.6%

Higher net margin than 56% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

87th percentile

$31,508

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 7.2% of source-year revenue.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

57th percentile

5.8%

Faster asset growth than 57% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

47th percentile

-1.1%

Faster revenue growth than 47% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Up

$444,225

Up $24,398 (+5.8%) from 2015

Net Assets

Up

$443,043

Up $24,375 (+5.8%) from 2015

Liabilities

Up

$1,182

Up $23 (+2.0%) from 2015

Revenue

Down

$437,317

Down $4,725 (-1.1%) from 2015

Expenses

Down

$412,942

Down $32,018 (-7.2%) from 2015

Net Income

Up

$24,375

Up $27,293 (+935%) from 2015

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2011: $383,856Liabilities 2011: $123,718Net Assets 2011: $260,1382011Assets 2012: $357,651Liabilities 2012: $109,611Net Assets 2012: $248,0402012Assets 2013: $435,641Liabilities 2013: $977Net Assets 2013: $434,6642013Assets 2014: $422,722Liabilities 2014: $1,136Net Assets 2014: $421,5862014Assets 2015: $419,827Liabilities 2015: $1,159Net Assets 2015: $418,6682015Assets 2016: $444,225Liabilities 2016: $1,182Net Assets 2016: $443,0432016Assets 2017: $466,339Liabilities 2017: $1,271Net Assets 2017: $465,0682017Assets 2018: $489,420Liabilities 2018: $1,006Net Assets 2018: $488,4142018Assets 2019: $498,357Liabilities 2019: $927Net Assets 2019: $497,4302019Assets 2020: $527,294Liabilities 2020: $38,408Net Assets 2020: $488,8862020Assets 2021: $558,897Liabilities 2021: $81Net Assets 2021: $558,8162021Assets 2022: $598,843Liabilities 2022: $276Net Assets 2022: $598,5672022Assets 2023: $621,088Liabilities 2023: $276Net Assets 2023: $620,8122023Assets 2024: $664,951Liabilities 2024: $139Net Assets 2024: $664,8122024

Highlighted filing

2016

Assets$444,225
Liabilities$1,182
Net Assets$443,043

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $522,893Expenses 2011: $494,388Net Income 2011: $28,5052011Expenses 2012: $485,1212012Expenses 2013: $459,1032013Revenue 2014: $425,978Expenses 2014: $439,056Net Income 2014: -$13,0782014Revenue 2015: $442,042Expenses 2015: $444,960Net Income 2015: -$2,9182015Revenue 2016: $437,317Expenses 2016: $412,942Net Income 2016: $24,3752016Revenue 2017: $436,570Expenses 2017: $414,545Net Income 2017: $22,0252017Revenue 2018: $420,680Expenses 2018: $397,334Net Income 2018: $23,3462018Revenue 2019: $375,592Expenses 2019: $366,576Net Income 2019: $9,0162019Revenue 2020: $378,574Expenses 2020: $387,118Net Income 2020: -$8,5442020Revenue 2021: $491,527Expenses 2021: $421,597Net Income 2021: $69,9302021Revenue 2022: $484,935Expenses 2022: $445,184Net Income 2022: $39,7512022Revenue 2023: $455,981Expenses 2023: $433,736Net Income 2023: $22,2452023Revenue 2024: $522,972Expenses 2024: $478,972Net Income 2024: $44,0002024

Highlighted filing

2016

Revenue$437,317
Expenses$412,942
Net Income$24,375
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Oct 17, 2016
Return Version
2015v2.1
Gross Receipts
$437,317
Mission and Program Overview

Mission

To promote and organize nutritional services, quality care giving, social and educational activities for shelby county senior citizens and create public awareness about senior citizens issues and concerns.

To provide services for the elderly and disabled.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$177,205$188,658▲ $11,453
Savings and Temporary Cash Investments$162,258$146,294▼ $15,964
Cash and Non-Interest-Bearing Accounts$74,211$102,121▲ $27,910
Inventories for Sale or Use$6,153$7,152▲ $999
Total Assets$419,827$444,225▲ $24,398
Liabilities
Accounts Payable and Accrued Expenses$1,159$1,182▲ $23
Total Liabilities$1,159$1,182▲ $23
Net Assets / Fund Balance
Unrestricted Net Assets$418,668$443,043▲ $24,375
Total Net Assets Fund Balance$418,668$443,043▲ $24,375
Total Liabilities and Net Assets / Fund Balance$419,827$444,225▲ $24,398

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$171,237$99,839$271,076
Equipment$7,421$76,105$83,526
Land$10,000-$10,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Debra SparksAdministratorFT$31,508$31,508

Board Members and Trustees

NameTitle
Charles KriegChairman
Kerry MccartyVice Chairman
Becky BakerBoard Member
Bob DeckerBoard Member
Bob GravesBoard Member
Cheryl KendrickBoard Member
Dorothy WoodBoard Member
Emery GerrishBoard Member
Faye BoylesBoard Member
Gene HatcherBoard Member
Joyce LuntsfordBoard Member
Kathleen WilhamBoard Member
Larry RobertsBoard Member
Libby YouseBoard Member
Paul StuderBoard Member
Theresa ReynoldsBoard Member
Carole BurtonSecretary
Margaret StarmerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$92,789
Program Service Revenue
$342,320
Investment Income
$1,136
Other Revenue
$1,072
All Other Contributions
$51,818
Change in Net Assets
$24,375

Audited Revenue Reconciliation

Revenue per Audited Statements
$437,317
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$17,504
Total Revenue per Audited Statements
$454,821
Total Revenue per Form 990
$437,317
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$215,954
Other Expenses$196,988
Total Fundraising Expense$3,677
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$142,299$58,607-$200,906
Occupancy$23,179--$23,179
Travel$20,337--$20,337
Insurance$17,438--$17,438
Payroll Taxes$10,229$4,819-$15,048
Depreciation Depletion$9,403--$9,403
Office Expenses$3,035-$3,677$6,712
Fees for Services Accounting-$3,965-$3,965
Other Expenses$271$2,161-$2,432
All Other Expenses$681--$681
Total Functional Expenses$332,740$76,525$3,677$412,942

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$430,446
Expenses per Audited Statements$412,942
Total Expenses per Form 990$412,942
Expenses Not Reported on Form 990$17,504
Expenses Not Reported on Financial Statements$0
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
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
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, Part VI, Section B, Line 11

The 990 was given to the board of directors for review prior to being filed.

Form 990, Part VI, Section C, Line 19

Documents are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Shelby County Senior Citizens
EIN
43-1082838
Phone
5735887669
Address
112 EAST CHESTNUT, SHELBINA, MO 63468

Signing Officer

Name
Debra Sparks
Title
Executive Director
Phone
5735884403
Signed
2016-10-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Debra Sparks
Formed
1976
Legal Domicile
Mo
Voting Board Members
18
Independent Board Members
18
Employees
27
Volunteers
30

Preparer

Firm
Wade Stables Pc
Address
PO BOX 796, HANNIBAL, MO 63401-0796
Preparer
Paul Richards
Phone
5732215998
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The board of directors acts as the audit committee and has oversight responsibility for the audit process.

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IRS990/MissionDesc0TO PROMOTE AND ORGANIZE NUTRITIONAL SERVICES, QUALITY CARE GIVING, SOCIAL AND EDUCATIONAL ACTIVITIES FOR SHELBY COUNTY SENIOR CITIZENS AND CREATE PUBLIC AWARENESS ABOUT SENIOR CITIZENS ISSUES AND CONCERNS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0418668
IRS990/NetAssetsOrFundBalancesEOYAmt0443043
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0695
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt0695
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt023179
IRS990/OccupancyGrp/TotalAmt023179
IRS990/OfficeExpensesGrp/FundraisingAmt03677
IRS990/OfficeExpensesGrp/ProgramServicesAmt03035
IRS990/OfficeExpensesGrp/TotalAmt06712
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0RAW FOOD
IRS990/OtherExpensesGrp/Desc1MEAL DELIVERY - SUPPLIE
IRS990/OtherExpensesGrp/Desc2IN HOME - PROFESSIONAL
IRS990/OtherExpensesGrp/Desc3OTHER COSTS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt06973
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt12161
IRS990/OtherExpensesGrp/ProgramServicesAmt082238
IRS990/OtherExpensesGrp/ProgramServicesAmt112807
IRS990/OtherExpensesGrp/ProgramServicesAmt210823
IRS990/OtherExpensesGrp/ProgramServicesAmt3271
IRS990/OtherExpensesGrp/TotalAmt082238
IRS990/OtherExpensesGrp/TotalAmt119780
IRS990/OtherExpensesGrp/TotalAmt210823
IRS990/OtherExpensesGrp/TotalAmt32432
IRS990/OtherRevenueMiscGrp/BusinessCd0624200
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0377
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0377
IRS990/OtherRevenueTotalAmt0377
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt058607
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0142299
IRS990/OtherSalariesAndWagesGrp/TotalAmt0200906
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt04819
IRS990/PayrollTaxesGrp/ProgramServicesAmt010229
IRS990/PayrollTaxesGrp/TotalAmt015048
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0DEBRA SPARKS
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0624200
IRS990/ProgramServiceRevenueGrp/BusinessCd1624200
IRS990/ProgramServiceRevenueGrp/Desc0NUTRITION
IRS990/ProgramServiceRevenueGrp/Desc1IN-HOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0219423
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1103917
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0219423
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1103917
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt084570
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0900
IRS990/PYOtherExpensesAmt0208983
IRS990/PYOtherRevenueAmt02213
IRS990/PYProgramServiceRevenueAmt0354359
IRS990/PYRevenuesLessExpensesAmt0-2918
IRS990/PYSalariesCompEmpBnftPaidAmt0235977
IRS990/PYTotalExpensesAmt0444960
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0442042
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt024375
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt0695
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0343392
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0162258
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0146294
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0435486
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0464896
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt065492
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0287591
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt078856
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01332321
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt01831
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt02125
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt01864
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt01578
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt01705
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt09103
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt01831
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt02125
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt01864
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt01578
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt01705
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt09103
IRS990ScheduleA/InvestmentIncomeCYPct00.00680
IRS990ScheduleA/InvestmentIncomePYPct00.00870
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99320
IRS990ScheduleA/PublicSupportPY509Pct00.99130
IRS990ScheduleA/PublicSupportTotal509Amt01332321
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0435486
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0464896
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt065492
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0287591
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt078856
IRS990ScheduleA/Total509Grp/TotalAmt01332321
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0437317
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0467021
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt067356
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0289169
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt080561
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01341424
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/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0171237
IRS990ScheduleD/BuildingsGrp/DepreciationAmt099839
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0271076
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt017504
IRS990ScheduleD/DonatedServicesUseFcltsAmt017504
IRS990ScheduleD/EquipmentGrp/BookValueAmt07421
IRS990ScheduleD/EquipmentGrp/DepreciationAmt076105
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt083526
IRS990ScheduleD/ExpensesNotReportedAmt017504
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0412942
IRS990ScheduleD/LandGrp/BookValueAmt010000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt010000
IRS990ScheduleD/RevenueNotReportedAmt017504
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0437317
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0188658
IRS990ScheduleD/TotalExpensesPerForm990Amt0412942

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.65$0.00$6.65$5.23$4.79$0.44
2023Detailed filing. Detailed filing data is available for this year.$6.21$0.00$6.21$4.56$4.34$0.22
2022Detailed filing. Detailed filing data is available for this year.$5.99$0.00$5.99$4.85$4.45$0.40
2021Detailed filing. Detailed filing data is available for this year.$5.59$0.00$5.59$4.92$4.22$0.70
2020Detailed filing. Detailed filing data is available for this year.$5.27$0.38$4.89$3.79$3.87$0.09
2019Detailed filing. Detailed filing data is available for this year.$4.98$0.01$4.97$3.76$3.67$0.09
2018Detailed filing. Detailed filing data is available for this year.$4.89$0.01$4.88$4.21$3.97$0.23
2017Detailed filing. Detailed filing data is available for this year.$4.66$0.01$4.65$4.37$4.15$0.22
2016Detailed filing. Detailed filing data is available for this year.$4.44$0.01$4.43$4.37$4.13$0.24
2015Detailed filing. Detailed filing data is available for this year.$4.20$0.01$4.19$4.42$4.45$0.03
2014Detailed filing. Detailed filing data is available for this year.$4.23$0.01$4.22$4.26$4.39$0.13
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.36$0.01$4.35$4.59
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.58$1.10$2.48$4.85
2011Summary only. Only limited summary data is available for this year.$3.84$1.24$2.60$5.23$4.94$0.29