Civic Intelligence

Washington County Commission on Aging Inc/Area Agency on Aging

990 • Fiscal year 2015 • EIN 52-0899001

Jul 01, 2014 to Jun 30, 2015 • Filed on Jan 18, 2016

535 East Franklin StreetHagerstown, MD 21740

(301) 790-0275

Siviq Scores

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

Liabilities / Assets

54th percentile

0.13x

Higher debt load relative to assets than 54% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

48th percentile

0.10x

Higher debt load relative to revenue than 48% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

49th percentile

2.3%

Higher net margin than 49% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

66th percentile

$92,213

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 3.9% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

63rd percentile

4.5%

Faster asset growth than 63% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

44th percentile

1.3%

Faster revenue growth than 44% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Up

$1,728,452

Up $73,764 (+4.5%) from 2014

Net Assets

Up

$1,497,721

Up $53,585 (+3.7%) from 2014

Liabilities

Up

$230,731

Up $20,179 (+9.6%) from 2014

Revenue

Up

$2,377,955

Up $29,999 (+1.3%) from 2014

Expenses

Down

$2,322,989

Down $3,562 (-0.2%) from 2014

Net Income

Up

$54,966

Up $33,561 (+157%) from 2014

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $1,400,200Liabilities 2011: $264,676Net Assets 2011: $1,135,5242011Assets 2012: $1,536,679Liabilities 2012: $231,132Net Assets 2012: $1,305,5472012Assets 2013: $1,644,693Liabilities 2013: $223,831Net Assets 2013: $1,420,8622013Assets 2014: $1,654,688Liabilities 2014: $210,552Net Assets 2014: $1,444,1362014Assets 2015: $1,728,452Liabilities 2015: $230,731Net Assets 2015: $1,497,7212015Assets 2016: $1,897,837Liabilities 2016: $195,446Net Assets 2016: $1,702,3912016Assets 2017: $1,995,817Liabilities 2017: $195,183Net Assets 2017: $1,800,6342017Assets 2018: $2,112,709Liabilities 2018: $225,168Net Assets 2018: $1,887,5412018Assets 2019: $2,263,224Liabilities 2019: $253,452Net Assets 2019: $2,009,7722019Assets 2020: $2,829,573Liabilities 2020: $705,057Net Assets 2020: $2,124,5162020Assets 2021: $3,055,959Liabilities 2021: $296,473Net Assets 2021: $2,759,4862021Assets 2022: $2,920,923Liabilities 2022: $307,311Net Assets 2022: $2,613,6122022Assets 2023: $3,576,764Liabilities 2023: $866,120Net Assets 2023: $2,710,6442023Assets 2024: $3,923,671Liabilities 2024: $666,239Net Assets 2024: $3,257,4322024

Highlighted filing

2015

Assets$1,728,452
Liabilities$230,731
Net Assets$1,497,721

Operations Trend

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

$4.0M$2.0M$0-$2.0MRevenue 2011: $2,623,544Expenses 2011: $2,481,580Net Income 2011: $141,9642011Expenses 2012: $2,601,0412012Expenses 2013: $2,411,6402013Revenue 2014: $2,347,956Expenses 2014: $2,326,551Net Income 2014: $21,4052014Revenue 2015: $2,377,955Expenses 2015: $2,322,989Net Income 2015: $54,9662015Revenue 2016: $2,586,587Expenses 2016: $2,381,905Net Income 2016: $204,6822016Revenue 2017: $2,751,452Expenses 2017: $2,655,812Net Income 2017: $95,6402017Revenue 2018: $2,905,490Expenses 2018: $2,818,797Net Income 2018: $86,6932018Revenue 2019: $3,135,282Expenses 2019: $3,014,433Net Income 2019: $120,8492019Revenue 2020: $3,439,052Expenses 2020: $3,317,507Net Income 2020: $121,5452020Revenue 2021: $3,713,187Expenses 2021: $3,099,577Net Income 2021: $613,6102021Revenue 2022: $3,166,013Expenses 2022: $3,298,254Net Income 2022: -$132,2412022Revenue 2023: $3,571,551Expenses 2023: $3,489,198Net Income 2023: $82,3532023Revenue 2024: $3,993,691Expenses 2024: $3,472,065Net Income 2024: $521,6262024

Highlighted filing

2015

Revenue$2,377,955
Expenses$2,322,989
Net Income$54,966
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Jan 18, 2016
Return Version
2014v6.0
Gross Receipts
$2,377,955
Mission and Program Overview

Mission

To plan and coordinate systems of services which help older americans and those with disabilities regardless of age, maintain their independence through a variety of programs. These programs include, but are not limited to, access services, caregivers, in-home services, housing/long-term care facilities services, legal services, guardianship program, financial services, health-related services, volunteer programs, recreation/education programs, and nutrition services including providing congregate nutrition sites.

To plan and coordinate systems of services which help older americans maintain their independence through a variety of programs. These programs include, but are not limited to, access services, in-home services, housing/long-term care facilities services, legal services, guardianship program, financial services, health-related services, volunteer programs, recreation/education programs, and nutrition services including providing congregate nutrition sites.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,430,746$1,432,059▲ $1,313
Pledges and Grants Receivable-$173,703-
Land, Buildings, and Equipment, Net$58,883$48,718▼ $10,165
Investments in Publicly Traded Securities$48,248$48,013▼ $235
Investments Other Securities$18,618$18,530▼ $88
Prepaid Expenses and Deferred Charges$7,890$5,429▼ $2,461
Accounts Receivable$90,303$2,000▼ $88,303
Total Assets$1,654,688$1,728,452▲ $73,764
Liabilities
Accounts Payable and Accrued Expenses$168,597$206,489▲ $37,892
Deferred Revenue$41,955$24,242▼ $17,713
Total Liabilities$210,552$230,731▲ $20,179
Net Assets / Fund Balance
Unrestricted Net Assets$1,175,891$1,165,668▼ $10,223
Temporarily Rstr Net Assets$268,245$332,053▲ $63,808
Total Net Assets Fund Balance$1,444,136$1,497,721▲ $53,585
Total Liabilities and Net Assets / Fund Balance$1,654,688$1,728,452▲ $73,764

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$20,259$52,964$73,223
Equipment$28,459$9,492$37,951
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Steven T ReynoldsChief OperatFT$72,600$19,613$92,213
Amy OlackExecutive DiFT$57,176$18,086$75,262

Board Members and Trustees

NameTitle
William K Beard JrPresident
Andrea HortonDirector
Dr Peter CallasDirector
Frank GetzDirector
Marshall RockDirector
Mary McphersonDirector
Pastor Gregg MeseroleDirector
Richard WillsonDirector
Roseann FisherDirector
William MckinleyDirector
Jeff ClineCommissioner
Alfred E MartinSecretary/tr
John KenneyVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$2,318,384
Program Service Revenue
$55,162
Investment Income
$4,409
Other Revenue
$0
All Other Contributions
$72,358
Change in Net Assets
$54,966

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,377,955
Revenue Not Reported on Form 990
$116,772
Total Revenue per Audited Statements
$2,494,727
Total Revenue per Form 990
$2,377,955
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,348,500
Grants and Similar Amounts Paid$533,634
Other Expenses$440,855
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$815,639$94,206-$909,845
Grants to Domestic Individuals$533,634--$533,634
Current Officers, Directors, Trustees, and Key Employees$41,321$157,315-$198,636
Other Employee Benefits$133,648$6,269-$139,917
Occupancy$58,461$45,600-$104,061
Office Expenses$65,181$23,828-$89,009
Payroll Taxes$65,998$16,860-$82,858
Fees for Services Legal$44,889$540-$45,429
Depreciation Depletion-$30,424-$30,424
Insurance$18,203$4,948-$23,151
Fees for Services Other$18,625--$18,625
Pension Plan Contributions$16,200$1,044-$17,244
Fees for Services Accounting$11,380$3,039-$14,419
Travel$7,325$4,456-$11,781
Conferences and Meetings$4,366$2,590-$6,956
Other Expenses$181$3,010-$3,191
All Other Expenses$1,164$215-$1,379
Total Functional Expenses$1,921,793$401,196$0$2,322,989

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,441,142
Expenses per Audited Statements$2,322,989
Total Expenses per Form 990$2,322,989
Expenses Not Reported on Form 990$118,153
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
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes
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, Page 6, Part VI, Line 11B

The form 990 is reviewed by the chief operating officer (coo). When reviewing the form 990, the coo verfies that the narratives througout the form reflect the mission and goals of the organization as well as its policies. In addition, the coo ensures that the programs carried out by the organization are properly reflected on the form 990. Any questions or discrepancies are discussed with the certified public accountant who prepared the form. After issuance of the independent auditor's financial report the 990 will be reviewed with the board of directors. A copy of the form 990 will be in the organization's office.

Form 990, Page 6, Part VI, Line 12C

Annually all advisory council and board of director members are required to disclose in writing if any potential conflicts of interest exist. If a potential conflict exists a follow up is done to determine to what extent and then steps are eliminated to eliminate the conflict.

Form 990, Page 6, Part VI, Line 15A

Compensation for the executive director was initially set by a comparable data process. Since the initial process, compensation has only been adjusted by an organization-wide cola.

Form 990, Page 6, Part VI, Line 19

The governing documents and financial statements are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Washington County Commission on
EIN
52-0899001
Phone
3017900275
Address
535 EAST FRANKLIN STREET, HAGERSTOWN, MD 21740

Signing Officer

Name
Steven T Reynolds
Title
Chief Operating Officer
Phone
3017900275
Signed
2016-01-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
William K Beard Jr
Formed
1973
Legal Domicile
Md
Voting Board Members
12
Independent Board Members
12
Employees
48
Volunteers
430

Preparer

Firm
Smith Elliott Kearns & Company LLC
Address
480 N POTOMAC ST, HAGERSTOWN, MD 21740
Preparer
David Stclair CPA
Phone
3017335020
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To plan and coordinate systems of services which help older americans maintain their independence through a variety of programs. These programs include, but are not limited to, access services, in-home services, housing/long-term care facilities services, legal services, guardianship program, financial services, health-related services, volunteer programs, recreation/education programs, and nutrition services including providing congregate nutrition sites.

Form 990, Page 2, Part III, Line 4D

Senior assisted living group housing - provides twenty-four hour supervised care in a family life setting. Provides meals, housekeeping and personal care to qualifying residents who are 62 years of age or older. Expenses - 75,677 grants - 53,934 senior medicare patrol - grant from the state of maryland whose purpose is to reduce the amount of federal and state funds lost due to health insurance fraud by increasing the public's ability to detect and report possible fraud, waste, and abuse. Expenses - 12,340 senior nutrition program - provides congregate and home-delivered meals monday through friday to eligible seniors who are age 60 or older and live in washington county. Expenses - 75,637 grants - 75,637 senior information and assistance - provides for all seniors, their families and interested individuals a single point of entry to receive assistance information. Expenses - 17,046 grants - 435 guardianship - the organization serves as a court appointed guardian for qualifying individuals aged 65 and over who are incapable of making decisions for themselves and who have no family or friend to assist them. Expenses - 40,931 retired and senior volunteer program - serves as a clearinghouse for volunteer opportunities in washington county for individuals 55 years of age and older. Expenses - 67,760 older adult medicaid waiver and community first choice program - provides assistance to qualifying individuals of any age to receive in-home or assisted living facility services as an alternative to nursing home placement. Expenses - 113,582 state ombudsman - the organization serves as an overseer for residents of long-term care facilities to help them maintain their legal rights and keep control over their lives and personal dignity. Expenses - 58,404 senior health insurance program (ship) - assists medicare-eligible individuals and their caregivers and family members in understanding all parts of medicare and supplemental insurance. There are over 28,000 medicare beneficiaries plus approximately 5,600 on medicare disability living in washington county, maryland. Expenses - 19,631 senior mental health - the program is a partnership between this organization, the washington county mental health authority and the department of social services providing services to the elderly. Expenses - 32,623 map site - maryland access point is a single point of entry to empower individuals to make informed choices and to streamline access to resources for lifelong independence. This "no wrong door" approach will assist seniors over age 50 of all income levels and younger disabled adults over the age of 18 years. Expenses - 200,111 living well - a series of workshops for persons with chronic conditions. Workshops teach skills needed in the day-to-day management of treatment and to maintain and/or increase life's activities. Expenses - 15,029 money follows the person - state implementation of a federal program providing alternatives to long-term care facilities. Expenses - 20,927 senior center - multi-service senior center that offers a variety of classes, programs and activities designed to provide a focal point for active, vibrant older persons. Expenses - 136,668 grants - 667 medicare improvements for patients and providers act - demonstrates how state health insurance counseling programs, local area agencies on aging and maryland access point sites can work together to enhance and intensify outreach activities to help medicare beneficiaries understand and apply for assistance programs for low income beneficiaries such as the low income subsidy program, to help with medicare part d prescription drug program expenses, medicare savings programs - q-1 qualified medicare beneficiary program, and specified low income medicare subsidy program (lis). Expenses - 11,150 the aaa is a sub-recipient of a cdbg grant in cooperation with the city of hagerstown. The funds are used for necessary home repairs for qualifying clients. Expenses - 11,357 gaming commissio

Financial Statement Notes

Schedule D, Page 3, Part X

The organization follows fasb accounting standards codification, which provides guidance on accounting for uncertainty in income taxes recognized in an entity's financial statements. The guidance prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return, and also provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosures, and transition. As of june 30, 2015, the organization had no uncertain tax positions that require either recognition or disclosure in the financial statements. The organization's policy is to recognize interest and penalties on unrecognized tax benefits in income tax expense in the financial statement. No interest and penalties were recorded during the year ended june 30, 2015. Generally, the tax years before 2012 are no longer subject to examination by federal, state or local taxing authorities.

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IRS990/Form990PartVIISectionAGrp/PersonNm0WILLIAM K BEARD JR
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IRS990/ProgSrvcAccomActy2Grp/Desc0SENIOR CARE - PROVIDES A NETWORK OF SERVICES AND BENEFITS AVAILABLE FOR SENIOR CITIZENS FROM PUBLIC AND PRIVATE AGENCIES. OPERATES IN COOPERATION WITH THE DEPARTMENT OF SOCIAL SERVICES AND THE ADULT EVALUATION AND REVIEW SERVICES OF THE HEALTH DEPARTMENT. ASSESSMENTS, CASE MANAGEMENT AND IN- HOME SERVICE ARE PROVIDED FOR "AT RISK" INDIVIDUALS AGED 65 AND OLDER WHO MEET FINANCIAL AND FUNCTIONAL ELIGIBILITY.
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IRS990/ProgSrvcAccomActy3Grp/Desc0TITLE IIIC - PROVIDES TO SENIOR CITIZENS WHO QUALIFY FOR CONGREGATE NUTRITION SERVICES AT VARIOUS SITES AND ALSO PROVIDES HOME DELIVERED NUTRITION SERVICES THROUGHOUT WASHINGTON COUNTY MARYLAND.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0SENIOR ASSISTED LIVING GROUP HOUSING - PROVIDES TWENTY-FOUR HOUR SUPERVISED CARE IN A FAMILY LIFE SETTING. PROVIDES MEALS, HOUSEKEEPING AND PERSONAL CARE TO QUALIFYING RESIDENTS WHO ARE 62 YEARS OF AGE OR OLDER. EXPENSES - 75,677 GRANTS - 53,934 SENIOR MEDICARE PATROL - GRANT FROM THE STATE OF MARYLAND WHOSE PURPOSE IS TO REDUCE THE AMOUNT OF FEDERAL AND STATE FUNDS LOST DUE TO HEALTH INSURANCE FRAUD BY INCREASING THE PUBLIC'S ABILITY TO DETECT AND REPORT POSSIBLE FRAUD, WASTE, AND ABUSE. EXPENSES - 12,340 SENIOR NUTRITION PROGRAM - PROVIDES CONGREGATE AND HOME-DELIVERED MEALS MONDAY THROUGH FRIDAY TO ELIGIBLE SENIORS WHO ARE AGE 60 OR OLDER AND LIVE IN WASHINGTON COUNTY. EXPENSES - 75,637 GRANTS - 75,637 SENIOR INFORMATION AND ASSISTANCE - PROVIDES FOR ALL SENIORS, THEIR FAMILIES AND INTERESTED INDIVIDUALS A SINGLE POINT OF ENTRY TO RECEIVE ASSISTANCE INFORMATION. EXPENSES - 17,046 GRANTS - 435 GUARDIANSHIP - THE ORGANIZATION SERVES AS A COURT APPOINTED GUARDIAN FOR QUALIFYING INDIVIDUALS AGED 65 AND OVER WHO ARE INCAPABLE OF MAKING DECISIONS FOR THEMSELVES AND WHO HAVE NO FAMILY OR FRIEND TO ASSIST THEM. EXPENSES - 40,931 RETIRED AND SENIOR VOLUNTEER PROGRAM - SERVES AS A CLEARINGHOUSE FOR VOLUNTEER OPPORTUNITIES IN WASHINGTON COUNTY FOR INDIVIDUALS 55 YEARS OF AGE AND OLDER. EXPENSES - 67,760 OLDER ADULT MEDICAID WAIVER AND COMMUNITY FIRST CHOICE PROGRAM - PROVIDES ASSISTANCE TO QUALIFYING INDIVIDUALS OF ANY AGE TO RECEIVE IN-HOME OR ASSISTED LIVING FACILITY SERVICES AS AN ALTERNATIVE TO NURSING HOME PLACEMENT. EXPENSES - 113,582 STATE OMBUDSMAN - THE ORGANIZATION SERVES AS AN OVERSEER FOR RESIDENTS OF LONG-TERM CARE FACILITIES TO HELP THEM MAINTAIN THEIR LEGAL RIGHTS AND KEEP CONTROL OVER THEIR LIVES AND PERSONAL DIGNITY. EXPENSES - 58,404 SENIOR HEALTH INSURANCE PROGRAM (SHIP) - ASSISTS MEDICARE-ELIGIBLE INDIVIDUALS AND THEIR CAREGIVERS AND FAMILY MEMBERS IN UNDERSTANDING ALL PARTS OF MEDICARE AND SUPPLEMENTAL INSURANCE. THERE ARE OVER 28,000 MEDICARE BENEFICIARIES PLUS APPROXIMATELY 5,600 ON MEDICARE DISABILITY LIVING IN WASHINGTON COUNTY, MARYLAND. EXPENSES - 19,631 SENIOR MENTAL HEALTH - THE PROGRAM IS A PARTNERSHIP BETWEEN THIS ORGANIZATION, THE WASHINGTON COUNTY MENTAL HEALTH AUTHORITY AND THE DEPARTMENT OF SOCIAL SERVICES PROVIDING SERVICES TO THE ELDERLY. EXPENSES - 32,623 MAP SITE - MARYLAND ACCESS POINT IS A SINGLE POINT OF ENTRY TO EMPOWER INDIVIDUALS TO MAKE INFORMED CHOICES AND TO STREAMLINE ACCESS TO RESOURCES FOR LIFELONG INDEPENDENCE. THIS "NO WRONG DOOR" APPROACH WILL ASSIST SENIORS OVER AGE 50 OF ALL INCOME LEVELS AND YOUNGER DISABLED ADULTS OVER THE AGE OF 18 YEARS. EXPENSES - 200,111 LIVING WELL - A SERIES OF WORKSHOPS FOR PERSONS WITH CHRONIC CONDITIONS. WORKSHOPS TEACH SKILLS NEEDED IN THE DAY-TO-DAY MANAGEMENT OF TREATMENT AND TO MAINTAIN AND/OR INCREASE LIFE'S ACTIVITIES. EXPENSES - 15,029 MONEY FOLLOWS THE PERSON - STATE IMPLEMENTATION OF A FEDERAL PROGRAM PROVIDING ALTERNATIVES TO LONG-TERM CARE FACILITIES. EXPENSES - 20,927 SENIOR CENTER - MULTI-SERVICE SENIOR CENTER THAT OFFERS A VARIETY OF CLASSES, PROGRAMS AND ACTIVITIES DESIGNED TO PROVIDE A FOCAL POINT FOR ACTIVE, VIBRANT OLDER PERSONS. EXPENSES - 136,668 GRANTS - 667 MEDICARE IMPROVEMENTS FOR PATIENTS AND PROVIDERS ACT - DEMONSTRATES HOW STATE HEALTH INSURANCE COUNSELING PROGRAMS, LOCAL AREA AGENCIES ON AGING AND MARYLAND ACCESS POINT SITES CAN WORK TOGETHER TO ENHANCE AND INTENSIFY OUTREACH ACTIVITIES TO HELP MEDICARE BENEFICIARIES UNDERSTAND AND APPLY FOR ASSISTANCE PROGRAMS FOR LOW INCOME BENEFICIARIES SUCH AS THE LOW INCOME SUBSIDY PROGRAM, TO HELP WITH MEDICARE PART D PRESCRIPTION DRUG PROGRAM EXPENSES, MEDICARE SAVINGS PROGRAMS - Q-1 QUALIFIED MEDICARE BENEFICIARY PROGRAM, AND SPECIFIED LOW INCOME MEDICARE SUBSIDY PROGRAM (LIS). EXPENSES - 11,150 THE AAA IS A SUB-RECIPIENT OF A CDBG GRANT IN COOPERATION WITH THE CITY OF HAGERSTOWN. THE FUNDS ARE USED FOR NECESSARY HOME REPAIRS FOR QUALIFYING CLIENTS. EXPENSES - 11,357 GAMING COMMISSIO
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION FOLLOWS FASB ACCOUNTING STANDARDS CODIFICATION, WHICH PROVIDES GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS. THE GUIDANCE PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, AND ALSO PROVIDES GUIDANCE ON DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURES, AND TRANSITION. AS OF JUNE 30, 2015, THE ORGANIZATION HAD NO UNCERTAIN TAX POSITIONS THAT REQUIRE EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ORGANIZATION'S POLICY IS TO RECOGNIZE INTEREST AND PENALTIES ON UNRECOGNIZED TAX BENEFITS IN INCOME TAX EXPENSE IN THE FINANCIAL STATEMENT. NO INTEREST AND PENALTIES WERE RECORDED DURING THE YEAR ENDED JUNE 30, 2015. GENERALLY, THE TAX YEARS BEFORE 2012 ARE NO LONGER SUBJECT TO EXAMINATION BY FEDERAL, STATE OR LOCAL TAXING AUTHORITIES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0GROUP HOUSING SUBSIDIES (
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt1SENIOR NEEDS (CHORES AND
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt2LIFELINE EMERGENCY RESPON
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt3RESPITE CARE
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt4CRISIS INTERVENTION
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt5PRESCRIPTION MEDICINES

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.92$0.67$3.26$3.99$3.47$0.52
2023Summary only. Only limited summary data is available for this year.$3.58$0.87$2.71$3.57$3.49$0.08
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.92$0.31$2.61$3.17$3.30$0.13
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.06$0.30$2.76$3.71$3.10$0.61
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.83$0.71$2.12$3.44$3.32$0.12
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.26$0.25$2.01$3.14$3.01$0.12
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.11$0.23$1.89$2.91$2.82$0.09
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.00$0.20$1.80$2.75$2.66$0.10
2016Detailed filing. Detailed filing data is available for this year.$1.90$0.20$1.70$2.59$2.38$0.20
2015Detailed filing. Detailed filing data is available for this year.$1.73$0.23$1.50$2.38$2.32$0.05
2014Detailed filing. Detailed filing data is available for this year.$1.65$0.21$1.44$2.35$2.33$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.64$0.22$1.42$2.41
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.54$0.23$1.31$2.60
2011Summary only. Only limited summary data is available for this year.$1.40$0.26$1.14$2.62$2.48$0.14