Civic Intelligence

Lincoln County Council on Aging

990 • Fiscal year 2015 • EIN 43-1136188

Jul 01, 2014 to Jun 30, 2015 • Filed on Dec 14, 2015

1380 Boone StreetTroy, MO 63379

(636) 528-7000

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.51x

Higher debt load relative to assets than 83% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

86th percentile

0.62x

Higher debt load relative to revenue than 86% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Net Margin

30th percentile

-3.9%

Higher net margin than 30% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

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

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Asset Growth

32nd percentile

-3.1%

Faster asset growth than 32% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

37th percentile

-2.4%

Faster revenue growth than 37% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Assets

Down

$769,493

Down $24,949 (-3.1%) from 2014

Net Assets

Down

$380,755

Down $24,565 (-6.1%) from 2014

Liabilities

Down

$388,738

Down $384 (-0.1%) from 2014

Revenue

Down

$626,872

Down $15,322 (-2.4%) from 2014

Expenses

Up

$651,437

Up $42,939 (+7.1%) from 2014

Net Income

Down

-$24,565

Down $58,261 (-173%) from 2014

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $749,127Liabilities 2011: $446,243Net Assets 2011: $302,8842011Assets 2012: $790,438Liabilities 2012: $401,878Net Assets 2012: $388,5602012Assets 2013: $797,062Liabilities 2013: $425,438Net Assets 2013: $371,6242013Assets 2014: $794,442Liabilities 2014: $389,122Net Assets 2014: $405,3202014Assets 2015: $769,493Liabilities 2015: $388,738Net Assets 2015: $380,7552015Assets 2016: $773,917Liabilities 2016: $374,841Net Assets 2016: $399,0762016Assets 2017: $745,063Liabilities 2017: $326,509Net Assets 2017: $418,5542017Assets 2018: $725,376Liabilities 2018: $306,745Net Assets 2018: $418,6312018Assets 2019: $730,747Liabilities 2019: $300,101Net Assets 2019: $430,6462019Assets 2020: $858,020Liabilities 2020: $340,600Net Assets 2020: $517,4202020Assets 2021: $887,004Liabilities 2021: $271,071Net Assets 2021: $615,9332021Assets 2022: $908,881Liabilities 2022: $194,282Net Assets 2022: $714,5992022Assets 2023: $925,086Liabilities 2023: $187,871Net Assets 2023: $737,2152023Assets 2024: $813,522Liabilities 2024: $106,174Net Assets 2024: $707,3482024Assets 2025: $813,042Liabilities 2025: $0Net Assets 2025: $813,0422025

Highlighted filing

2015

Assets$769,493
Liabilities$388,738
Net Assets$380,755

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2011: $553,540Expenses 2011: $565,671Net Income 2011: -$12,1312011Expenses 2012: $577,5032012Expenses 2013: $603,0672013Revenue 2014: $642,194Expenses 2014: $608,498Net Income 2014: $33,6962014Revenue 2015: $626,872Expenses 2015: $651,437Net Income 2015: -$24,5652015Revenue 2016: $625,433Expenses 2016: $607,112Net Income 2016: $18,3212016Revenue 2017: $637,716Expenses 2017: $618,238Net Income 2017: $19,4782017Revenue 2018: $631,570Expenses 2018: $631,493Net Income 2018: $772018Revenue 2019: $621,189Expenses 2019: $609,174Net Income 2019: $12,0152019Revenue 2020: $680,129Expenses 2020: $593,355Net Income 2020: $86,7742020Revenue 2021: $692,454Expenses 2021: $593,941Net Income 2021: $98,5132021Revenue 2022: $720,930Expenses 2022: $622,264Net Income 2022: $98,6662022Revenue 2023: $651,397Expenses 2023: $628,781Net Income 2023: $22,6162023Revenue 2024: $663,823Expenses 2024: $604,338Net Income 2024: $59,4852024Revenue 2025: $747,968Expenses 2025: $642,274Net Income 2025: $105,6942025

Highlighted filing

2015

Revenue$626,872
Expenses$651,437
Net Income-$24,565
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Dec 14, 2015
Return Version
2014v5.0
Gross Receipts
$626,872
Mission and Program Overview

Mission

To enrich the quality of life and support independence and vitality for those over 50 and the community around them.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$547,216$537,688▼ $9,528
Pledges and Grants Receivable$81,948$81,948→ $0
Savings and Temporary Cash Investments$74,906$79,175▲ $4,269
Cash and Non-Interest-Bearing Accounts$65,209$42,091▼ $23,118
Accounts Receivable$15,589$16,413▲ $824
Inventories for Sale or Use$5,829$7,246▲ $1,417
Prepaid Expenses and Deferred Charges$3,745$4,932▲ $1,187
Total Assets$794,442$769,493▼ $24,949
Liabilities
Mortgage Notes Payable Secured by Investment Property$367,651$360,706▼ $6,945
Accounts Payable and Accrued Expenses$14,803$19,400▲ $4,597
Other Liabilities$6,668$8,632▲ $1,964
Total Liabilities$389,122$388,738▼ $384
Net Assets / Fund Balance
Unrestricted Net Assets$323,372$298,807▼ $24,565
Temporarily Rstr Net Assets$81,948$81,948→ $0
Total Net Assets Fund Balance$405,320$380,755▼ $24,565
Total Liabilities and Net Assets / Fund Balance$794,442$769,493▼ $24,949

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$471,748$196,254$668,002
Equipment$33,519$99,887$133,406
Land$32,421-$32,421
Compensation and Service Providers

Board Members and Trustees

NameTitle
Ron McgaskeyPresident
Joe MccarthyVice-president
Brian LouranceDirector
David BernekingDirector
Jamie KeimDirector
Jim BlossomDirector
Joyce PickeringDirector
Lynn SprisslerDirector
Sandy AshurstDirector
Shawna BlighDirector
Terry MartinDirector
Elsie SeyffertSecretary
Jim PriceTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$455,795
Program Service Revenue
$129,712
Investment Income
$251
Other Revenue
$41,114
All Other Contributions
$68,535
Change in Net Assets
$-24,565

Audited Revenue Reconciliation

Revenue per Audited Statements
$626,872
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$626,872
Total Revenue per Form 990
$626,872
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$385,012
Salaries, Compensation, and Employee Benefits$266,425
Total Fundraising Expense$21,652
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$133,497$77,874$11,125$222,496
Occupancy$47,168--$47,168
Depreciation Depletion$28,809--$28,809
All Other Expenses$7,262$18,749-$26,011
Other Employee Benefits$13,975$8,155$1,165$23,295
Payroll Taxes$12,380$7,222$1,032$20,634
Other Expenses$20,020-$8,330$20,020
Interest$18,591$45-$18,636
Insurance$14,752--$14,752
Office Expenses-$10,614-$10,614
Fees for Services Accounting-$7,900-$7,900
Advertising$3,532--$3,532
Travel-$779-$779
Total Functional Expenses$498,447$131,338$21,652$651,437

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$651,437
Total Expenses per Audited Statements$651,437
Total Expenses per Form 990$651,437
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Copier Lease Payable$4,595
Payroll Tax Liabilities$4,037
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

Brian lourance and matt buss are brothers in law.

Form 990, Part VI, Section B, Line 11

The board receives and reviews a copy of the form 990 before it is filed with the irs.

Form 990, Part VI, Section C, Line 19

Governing documents, policies and audited financial statements are available upon request at the main office.

Filing and Contact Details

Filer

Filer Name
Lincoln County Council on Aging
EIN
43-1136188
Phone
6365287000
Address
1380 BOONE STREET, TROY, MO 63379

Signing Officer

Name
Ron Mcgaskey
Title
President
Phone
6365287000
Signed
2015-12-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ron Mcgaskey
Formed
1978
Legal Domicile
Mo
Voting Board Members
12
Independent Board Members
12
Employees
21
Volunteers
160

Preparer

Firm
Wade Stables Pc
Address
PO BOX 3672, QUINCY, IL 62305-3672
Preparer
Anita Failor
Phone
2172228215
Raw XML AppendixShowing 400 of 466 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/OtherExpensesGrp/TotalAmt126198
IRS990/OtherExpensesGrp/TotalAmt222409
IRS990/OtherExpensesGrp/TotalAmt320020
IRS990/OtherLiabilitiesGrp/BOYAmt06668
IRS990/OtherLiabilitiesGrp/EOYAmt08632
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt026535
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt026535
IRS990/OtherRevenueTotalAmt026535
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt011125
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt077874
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0133497
IRS990/OtherSalariesAndWagesGrp/TotalAmt0222496
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/FundraisingAmt01032
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt07222
IRS990/PayrollTaxesGrp/ProgramServicesAmt012380
IRS990/PayrollTaxesGrp/TotalAmt020634
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt081948
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt081948
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt03745
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt04932
IRS990/PrincipalOfficerNm0RON MCGASKEY
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0624200
IRS990/ProgramServiceRevenueGrp/Desc0NUTRITION SITE MEALS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0129712
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0129712
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0469947
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0358
IRS990/PYOtherExpensesAmt0365829
IRS990/PYOtherRevenueAmt034463
IRS990/PYProgramServiceRevenueAmt0137426
IRS990/PYRevenuesLessExpensesAmt033696
IRS990/PYSalariesCompEmpBnftPaidAmt0242669
IRS990/PYTotalExpensesAmt0608498
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0642194
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-24565
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt014579
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0129712
IRS990/SavingsAndTempCashInvstGrp/BOYAmt074906
IRS990/SavingsAndTempCashInvstGrp/EOYAmt079175
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0455795
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0469947
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0432024
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0520736
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0417222
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02295724
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt014830
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt012930
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt013698
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt011856
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt012105
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt065419
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0635675
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt026535
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt021891
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt011892
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt014780
IRS990ScheduleA/OtherIncome170Grp/TotalAmt075098
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.94230
IRS990ScheduleA/PublicSupportPY170Pct00.95090
IRS990ScheduleA/PublicSupportTotal170Amt02295724
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0455795
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0469947
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0432024
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0520736
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0417222
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02295724
IRS990ScheduleA/TotalSupportAmt02436241
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/BookValueAmt0471748
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0196254
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0668002
IRS990ScheduleD/EquipmentGrp/BookValueAmt033519
IRS990ScheduleD/EquipmentGrp/DepreciationAmt099887
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0133406
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0651437
IRS990ScheduleD/LandGrp/BookValueAmt032421
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt032421
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt04037
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt14595
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL TAX LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1COPIER LEASE PAYABLE
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0626872
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0537688
IRS990ScheduleD/TotalExpensesPerForm990Amt0651437
IRS990ScheduleD/TotalLiabilityAmt08632
IRS990ScheduleD/TotalRevenuePerForm990Amt0626872
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0626872
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0651437
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BRIAN LOURANCE AND MATT BUSS ARE BROTHERS IN LAW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD RECEIVES AND REVIEWS A COPY OF THE FORM 990 BEFORE IT IS FILED WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS, POLICIES AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST AT THE MAIN OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt081948
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt081948
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0794442
IRS990/TotalAssetsEOYAmt0769493
IRS990/TotalAssetsGrp/BOYAmt0794442
IRS990/TotalAssetsGrp/EOYAmt0769493
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0455795
IRS990/TotalEmployeeCnt021
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt021652

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.13$0.00$8.13$7.48$6.42$1.06
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.14$1.06$7.07$6.64$6.04$0.59
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.25$1.88$7.37$6.51$6.29$0.23
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.09$1.94$7.15$7.21$6.22$0.99
2021Detailed filing. Detailed filing data is available for this year.$8.87$2.71$6.16$6.92$5.94$0.99
2020Detailed filing. Detailed filing data is available for this year.$8.58$3.41$5.17$6.80$5.93$0.87
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.31$3.00$4.31$6.21$6.09$0.12
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.25$3.07$4.19$6.32$6.31$0.00
2017Detailed filing. Detailed filing data is available for this year.$7.45$3.27$4.19$6.38$6.18$0.19
2016Detailed filing. Detailed filing data is available for this year.$7.74$3.75$3.99$6.25$6.07$0.18
2015Detailed filing. Detailed filing data is available for this year.$7.69$3.89$3.81$6.27$6.51$0.25
2014Detailed filing. Detailed filing data is available for this year.$7.94$3.89$4.05$6.42$6.08$0.34
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.97$4.25$3.72$6.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.90$4.02$3.89$5.78
2011Summary only. Only limited summary data is available for this year.$7.49$4.46$3.03$5.54$5.66$0.12