Civic Intelligence

Lincoln County Council on Aging

990 • Fiscal year 2016 • EIN 43-1136188

Jul 01, 2015 to Jun 30, 2016 • Filed on Jan 10, 2017

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

0.48x

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

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

86th percentile

0.60x

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

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

50th percentile

2.9%

Higher net margin than 50% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

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.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

46th percentile

0.6%

Faster asset growth than 46% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

42nd percentile

-0.2%

Faster revenue growth than 42% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Up

$773,917

Up $4,424 (+0.6%) from 2015

Net Assets

Up

$399,076

Up $18,321 (+4.8%) from 2015

Liabilities

Down

$374,841

Down $13,897 (-3.6%) from 2015

Revenue

Down

$625,433

Down $1,439 (-0.2%) from 2015

Expenses

Down

$607,112

Down $44,325 (-6.8%) from 2015

Net Income

Up

$18,321

Up $42,886 (+175%) from 2015

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

2016

Assets$773,917
Liabilities$374,841
Net Assets$399,076

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

2016

Revenue$625,433
Expenses$607,112
Net Income$18,321
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Jan 10, 2017
Return Version
2015v3.0
Gross Receipts
$625,433
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$537,688$516,133▼ $21,555
Savings and Temporary Cash Investments$79,175$85,024▲ $5,849
Pledges and Grants Receivable$81,948$79,155▼ $2,793
Cash and Non-Interest-Bearing Accounts$42,091$62,957▲ $20,866
Accounts Receivable$16,413$19,104▲ $2,691
Inventories for Sale or Use$7,246$7,822▲ $576
Prepaid Expenses and Deferred Charges$4,932$3,722▼ $1,210
Total Assets$769,493$773,917▲ $4,424
Liabilities
Mortgage Notes Payable Secured by Investment Property$360,706$353,398▼ $7,308
Accounts Payable and Accrued Expenses$19,400$17,278▼ $2,122
Other Liabilities$8,632$4,165▼ $4,467
Total Liabilities$388,738$374,841▼ $13,897
Net Assets / Fund Balance
Unrestricted Net Assets$298,807$319,921▲ $21,114
Temporarily Rstr Net Assets$81,948$79,155▼ $2,793
Total Net Assets Fund Balance$380,755$399,076▲ $18,321
Total Liabilities and Net Assets / Fund Balance$769,493$773,917▲ $4,424

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$454,644$213,358$668,002
Equipment$29,068$114,467$143,535
Land$32,421-$32,421
Compensation and Service Providers

Board Members and Trustees

NameTitle
Brian LourancePresident
Jim BlossomVice President
Ashley RottlerDirector
Betty ZurowesteDirector
Elsie SeyffertDirector
Jamie KeimDirector
Joe MccarthyDirector
Kelly HardcastleDirector
Pam WoodDirector
Sandy AshurstSecretary
Jerry FoltaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$460,964
Program Service Revenue
$119,761
Investment Income
$214
Other Revenue
$44,494
All Other Contributions
$57,311
Change in Net Assets
$18,321

Audited Revenue Reconciliation

Revenue per Audited Statements
$625,433
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$625,433
Total Revenue per Form 990
$625,433
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$362,527
Salaries, Compensation, and Employee Benefits$244,585
Total Fundraising Expense$19,909
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$127,091$74,137$10,591$211,819
Occupancy$47,148--$47,148
Depreciation Depletion$31,684--$31,684
Payroll Taxes$11,448$6,678$954$19,080
Interest$18,228--$18,228
Other Expenses$18,148-$7,680$18,148
Insurance$16,634--$16,634
All Other Expenses$5,254$9,458-$14,712
Other Employee Benefits$8,212$4,790$684$13,686
Advertising$8,797--$8,797
Fees for Services Accounting-$8,375-$8,375
Office Expenses-$4,369-$4,369
Travel-$792-$792
Total Functional Expenses$478,604$108,599$19,909$607,112

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$607,112
Total Expenses per Audited Statements$607,112
Total Expenses per Form 990$607,112
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$2,147
Payroll Tax Liabilities$2,018
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 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
Brian Lourance
Title
President
Phone
6365287000
Signed
2017-01-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brian Lourance
Formed
1978
Legal Domicile
Mo
Voting Board Members
11
Independent Board Members
11
Employees
19
Volunteers
150

Preparer

Firm
Wade Stables Pc
Address
PO BOX 3672, QUINCY, IL 62305-3672
Preparer
Anita Failor
Phone
2172228215
Raw XML AppendixShowing 400 of 450 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/PledgesAndGrantsReceivableGrp/BOYAmt081948
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt079155
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt04932
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt03722
IRS990/PrincipalOfficerNm0BRIAN LOURANCE
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0624200
IRS990/ProgramServiceRevenueGrp/Desc0NUTRITION SITE MEALS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0119761
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0119761
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0455795
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0251
IRS990/PYOtherExpensesAmt0385012
IRS990/PYOtherRevenueAmt041114
IRS990/PYProgramServiceRevenueAmt0129712
IRS990/PYRevenuesLessExpensesAmt0-24565
IRS990/PYSalariesCompEmpBnftPaidAmt0266425
IRS990/PYTotalExpensesAmt0651437
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0626872
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt018321
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt016030
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0119761
IRS990/SavingsAndTempCashInvstGrp/BOYAmt079175
IRS990/SavingsAndTempCashInvstGrp/EOYAmt085024
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0460964
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0455795
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0469947
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0432024
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0520736
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02339466
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt016244
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt014830
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt012930
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt013698
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt011856
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt069558
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0631223
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt028250
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt026535
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt021891
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt011892
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt014780
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0103348
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.93120
IRS990ScheduleA/PublicSupportPY170Pct00.94230
IRS990ScheduleA/PublicSupportTotal170Amt02339466
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0460964
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0455795
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0469947
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0432024
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0520736
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02339466
IRS990ScheduleA/TotalSupportAmt02512372
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/BookValueAmt0454644
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0213358
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0668002
IRS990ScheduleD/EquipmentGrp/BookValueAmt029068
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0114467
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0143535
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0607112
IRS990ScheduleD/LandGrp/BookValueAmt032421
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt032421
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02018
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt12147
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL TAX LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1COPIER LEASE PAYABLE
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0625433
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0516133
IRS990ScheduleD/TotalExpensesPerForm990Amt0607112
IRS990ScheduleD/TotalLiabilityAmt04165
IRS990ScheduleD/TotalRevenuePerForm990Amt0625433
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0625433
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0607112
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD RECEIVES AND REVIEWS A COPY OF THE FORM 990 BEFORE IT IS FILED WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GOVERNING DOCUMENTS, POLICIES AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST AT THE MAIN OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt081948
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt079155
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0769493
IRS990/TotalAssetsEOYAmt0773917
IRS990/TotalAssetsGrp/BOYAmt0769493
IRS990/TotalAssetsGrp/EOYAmt0773917
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0460964
IRS990/TotalEmployeeCnt019
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt019909
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0108599
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0478604
IRS990/TotalFunctionalExpensesGrp/TotalAmt0607112
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0388738
IRS990/TotalLiabilitiesEOYAmt0374841
IRS990/TotalLiabilitiesGrp/BOYAmt0388738
IRS990/TotalLiabilitiesGrp/EOYAmt0374841
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0380755
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0399076
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0478604
IRS990/TotalProgramServiceRevenueAmt0119761
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0214
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0164255

Document Assets

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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