Civic Intelligence

Morton County Council on Aging Inc

EIN 45-0308081 • 501(c)3 • Mandan, ND

Profile

Provide health and nutrition services to the citizens who are 60 years or older in morton and oliver counties of north dakota. Services include congregate and home-delivered meals and health maintenance services.

301 15th St NWMandan, ND 58554-2084
Siviq Scores

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

Liabilities / Assets

41st percentile

0.03x

Higher debt load relative to assets than 41% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

35th percentile

0.02x

Higher debt load relative to revenue than 35% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

74th percentile

21%

Higher net margin than 74% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

87th percentile

37%

Faster asset growth than 87% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

58th percentile

12%

Faster revenue growth than 58% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,049,393

Up $281,372 (+37%) from 2023

Liabilities

Down

$32,680

Down $19,132 (-37%) from 2023

Net Assets

Up

$1,016,713

Up $300,504 (+42%) from 2023

Revenue

Up

$1,418,836

Up $146,424 (+12%) from 2023

Expenses

Up

$1,118,332

Up $8,586 (+0.8%) from 2023

Net Income

Up

$300,504

Up $137,838 (+85%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2018: $125,729Liabilities 2018: $43,645Net Assets 2018: $82,0842018Assets 2019: $77,562Liabilities 2019: $32,492Net Assets 2019: $45,0702019Assets 2020: $294,404Liabilities 2020: $40,448Net Assets 2020: $253,9562020Assets 2021: $471,288Liabilities 2021: $32,320Net Assets 2021: $438,9682021Assets 2022: $584,980Liabilities 2022: $31,437Net Assets 2022: $553,5432022Assets 2023: $768,021Liabilities 2023: $51,812Net Assets 2023: $716,2092023Assets 2024: $1,049,393Liabilities 2024: $32,680Net Assets 2024: $1,016,7132024

Highlighted filing

2024

Assets$1,049,393
Liabilities$32,680
Net Assets$1,016,713

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2018: $973,489Expenses 2018: $891,405Net Income 2018: $82,0842018Revenue 2019: $895,640Expenses 2019: $932,654Net Income 2019: -$37,0142019Revenue 2020: $1,191,575Expenses 2020: $982,689Net Income 2020: $208,8862020Revenue 2021: $1,081,107Expenses 2021: $896,095Net Income 2021: $185,0122021Revenue 2022: $1,147,000Expenses 2022: $1,032,425Net Income 2022: $114,5752022Revenue 2023: $1,272,412Expenses 2023: $1,109,746Net Income 2023: $162,6662023Revenue 2024: $1,418,836Expenses 2024: $1,118,332Net Income 2024: $300,5042024

Highlighted filing

2024

Revenue$1,418,836
Expenses$1,118,332
Net Income$300,504

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 7, 2025
Return Version
2024v5.0
Gross Receipts
$1,418,836
Mission and Program Overview

Mission

Provide health and nutrition services to the citizens who are 60 years or older in morton and oliver counties of north dakota. Services include congregate and home-delivered meals and health maintenance services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$701,544$987,663▲ $286,119
Accounts Receivable$47,542$53,058▲ $5,516
Inventories for Sale or Use$18,935$8,672▼ $10,263
Total Assets$768,021$1,049,393▲ $281,372
Liabilities
Accounts Payable and Accrued Expenses$32,322$17,276▼ $15,046
Other Liabilities$19,490$15,404▼ $4,086
Total Liabilities$51,812$32,680▼ $19,132
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$716,209$1,016,713▲ $300,504
Total Net Assets Fund Balance$716,209$1,016,713▲ $300,504
Total Liabilities and Net Assets / Fund Balance$768,021$1,049,393▲ $281,372
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Debbie LaffertyExecutive DiFT$82,878$4,448$87,326

Board Members and Trustees

NameTitle
Dave BergerPresident
Betty DelabarreDirector
Christine ZellerDirector
Dianna AdamsDirector
Dorothy BerrethDirector
Judith HandegardDirector
Laura WehriDirector
Marie MosbruckerDirector
Pat MischelDirector
Norma LundstromSecretary/tr
Jane MelchiorVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$522,636
Program Service Revenue
$892,668
Investment Income
$0
Other Revenue
$3,532
All Other Contributions
$54,053
Change in Net Assets
$300,504

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,418,836
Total Revenue per Audited Statements
$1,418,836
Total Revenue per Form 990
$1,418,836
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$491,043
Other Expenses$475,228
Grants and Similar Amounts Paid$152,061
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$269,871$70,962-$340,833
Grants to Domestic Orgs$152,061--$152,061
Current Officers, Directors, Trustees, and Key Employees-$87,326-$87,326
Payroll Taxes$23,402$13,164-$36,566
Office Expenses-$22,328-$22,328
Insurance-$19,166-$19,166
Other Employee Benefits$1,258$13,153-$14,411
All Other Expenses$13,359--$13,359
Occupancy-$12,000-$12,000
Pension Plan Contributions$6,434$5,473-$11,907
Other Expenses$38,170$11,219-$11,219
Travel$4,428$6,198-$10,626
Fees for Services Accounting-$8,900-$8,900
Advertising-$350-$350
Total Functional Expenses$848,093$270,239$0$1,118,332

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,118,332
Total Expenses per Audited Statements$1,118,332
Total Expenses per Form 990$1,118,332
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Mandan Golden Age ClubMandan, ND501c3Support Senior Servi$95,215
Oliver Co Golden Age ClubCenter, ND501c3Support Senior Servi$20,269
West River TransitBismarck, ND501c3Grant for Vehicle$10,938
Brick City Senior Citizens ClubHebron, ND501c3Support Senior Servi$9,084
Glen Ullin Senior Citizens ClGlen Ullin, ND501c3Support Senior Servi$8,596
The Branded Bar & GrillFlasher, ND-Start Up Meal Servic$5,140
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
Compensated Absences Payable$15,404
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
Backup withholding compliance
Yes
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 7A

Participating clubs select the members of the board of directors.

Form 990, Page 6, Part VI, Line 11B

The executive director will review the form prior to filing and provide a copy to the board members at the next scheduled meeting.

Form 990, Page 6, Part VI, Line 19

The documents will be provided upon mail, phone, or e-mail request at the main office or will be mailed for a nominal fee.

Filing and Contact Details

Filer

Filer Name
Morton County Council on Aging Inc
EIN
45-0308081
Phone
7016636528
Address
301 15TH ST NW, MANDAN, ND 58554-2084

Signing Officer

Name
Debbie Lafferty
Title
Executive Director
Phone
7016636528
Signed
2025-11-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Debbie Lafferty
Formed
2017
Legal Domicile
Nd
Voting Board Members
11
Independent Board Members
11
Employees
28
Volunteers
46

Preparer

Firm
Haga Kommer Ltd
Address
204 E MAIN ST, MANDAN, ND 58554
Preparer
Lynnell Rude CPA
Phone
7637804015
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Volunteers distribute home delivered meals five days a week to those individuals who are home bound. Volunteers help in the dining room distribute meals to the congregate attendees and clean up after the meal is finished.

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IRS990/ProgSrvcAccomActy2Grp/Desc0PROVIDE SUPPORT FOR MAINTENANCE AND EXPENSES RELATED TO BUILDING FACILITIES THAT ARE USED FOR CONGREGATE AND HOME-DELIVERED MEALS.
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IRS990/PYContributionsGrantsAmt0495346
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt0188930
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IRS990/PYOtherRevenueAmt0811
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IRS990/QuidProQuoContributionsInd0false
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IRS990/ReconcilationRevenueExpnssAmt0300504
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0892668
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0701544
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0987663
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt06,526
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt054053
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt056555
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0182325
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0398714
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt02342767
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IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0319
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt01722
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt0142
IRS990ScheduleA/OtherIncome170Grp/TotalAmt06526
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98570
IRS990ScheduleA/PublicSupportPY170Pct00.98490
IRS990ScheduleA/PublicSupportTotal170Amt02486474
IRS990ScheduleA/SubstantialContributorsTotAmt029549
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IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus1YearAmt0439270
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus2YearsAmt0423451
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus3YearsAmt0408328
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus4YearsAmt0377677
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt02117309
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0473156
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0464883
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0560002
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02516023
IRS990ScheduleA/TotalSupportAmt02522549
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/ExpensesSubtotalAmt01118332
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt015404
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0COMPENSATED ABSENCES PAYABLE
IRS990ScheduleD/RevenueSubtotalAmt01418836
IRS990ScheduleD/TotalExpensesPerForm990Amt01118332
IRS990ScheduleD/TotalLiabilityAmt015404
IRS990ScheduleD/TotalRevenuePerForm990Amt01418836
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01418836
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01118332
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/RecipientTable/CashGrantAmt09084
IRS990ScheduleI/RecipientTable/CashGrantAmt18596
IRS990ScheduleI/RecipientTable/CashGrantAmt295215
IRS990ScheduleI/RecipientTable/CashGrantAmt310938
IRS990ScheduleI/RecipientTable/CashGrantAmt420269
IRS990ScheduleI/RecipientTable/CashGrantAmt55140
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501C3
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IRS990ScheduleI/RecipientTable/IRCSectionDesc4501C3
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0SUPPORT SENIOR SERVI
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1SUPPORT SENIOR SERVI
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2SUPPORT SENIOR SERVI
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt3GRANT FOR VEHICLE
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt4SUPPORT SENIOR SERVI
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt5START UP MEAL SERVIC
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0BRICK CITY SENIOR CITIZENS CLUB
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1GLEN ULLIN SENIOR CITIZENS CL
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2MANDAN GOLDEN AGE CLUB
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt3WEST RIVER TRANSIT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt4OLIVER CO GOLDEN AGE CLUB
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt5THE BRANDED BAR & GRILL
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IRS990ScheduleI/RecipientTable/RecipientEIN1450335882
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IRS990ScheduleI/RecipientTable/RecipientEIN3450340226
IRS990ScheduleI/RecipientTable/RecipientEIN4237297041
IRS990ScheduleI/RecipientTable/RecipientEIN5853939466
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0707 MAIN ST
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt1110 MAIN ST S
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt2301 15TH ST NW
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt33750 EAST ROSSER AVENUE
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt4PO BOX 152
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt5110 6TH AVENUE W
IRS990ScheduleI/RecipientTable/USAddress/CityNm0HEBRON
IRS990ScheduleI/RecipientTable/USAddress/CityNm1GLEN ULLIN
IRS990ScheduleI/RecipientTable/USAddress/CityNm2MANDAN
IRS990ScheduleI/RecipientTable/USAddress/CityNm3BISMARCK
IRS990ScheduleI/RecipientTable/USAddress/CityNm4CENTER
IRS990ScheduleI/RecipientTable/USAddress/CityNm5FLASHER
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0ND
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1ND
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd2ND
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd3ND
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd4ND
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd5ND
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd058638
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd158631
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd258554
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd358501
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0ORGANIZATIONS DOCUMENT USE OF FUNDS ANNUALLY.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, PAGE 1, PART I, LINE 2
IRS990ScheduleI/Total501c3OrgCnt05
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0VOLUNTEERS DISTRIBUTE HOME DELIVERED MEALS FIVE DAYS A WEEK TO THOSE INDIVIDUALS WHO ARE HOME BOUND. VOLUNTEERS HELP IN THE DINING ROOM DISTRIBUTE MEALS TO THE CONGREGATE ATTENDEES AND CLEAN UP AFTER THE MEAL IS FINISHED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PARTICIPATING CLUBS SELECT THE MEMBERS OF THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE EXECUTIVE DIRECTOR WILL REVIEW THE FORM PRIOR TO FILING AND PROVIDE A COPY TO THE BOARD MEMBERS AT THE NEXT SCHEDULED MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE DOCUMENTS WILL BE PROVIDED UPON MAIL, PHONE, OR E-MAIL REQUEST AT THE MAIN OFFICE OR WILL BE MAILED FOR A NOMINAL FEE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6

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