Civic Intelligence

Dorchester County Commission on the Aging Inc.

990 • Fiscal year 2020 • EIN 52-1160287

Jul 01, 2019 to Jun 30, 2020 • Filed on Apr 30, 2021

2474 Cambridge BeltwayCambridge, MD 21613

(410) 228-0190

Siviq Scores

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

Liabilities / Assets

52nd percentile

0.11x

Higher debt load relative to assets than 52% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

62nd percentile

0.22x

Higher debt load relative to revenue than 62% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

22nd percentile

-10%

Higher net margin than 22% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

59th percentile

$79,931

Higher top officer pay than 59% of similar nonprofits.

Top officer pay equals 8.5% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

48th percentile

5.0%

Faster asset growth than 48% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

65th percentile

10.0%

Faster revenue growth than 65% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$1,848,545

Up $88,403 (+5.0%) from 2019

Net Assets

Down

$1,640,172

Down $97,800 (-5.6%) from 2019

Liabilities

Up

$208,373

Up $186,203 (+840%) from 2019

Revenue

Up

$940,256

Up $85,297 (+10.0%) from 2019

Expenses

Down

$1,038,057

Down $71,781 (-6.5%) from 2019

Net Income

Up

-$97,801

Up $157,078 (+62%) from 2019

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $2,330,038Liabilities 2011: $47,334Net Assets 2011: $2,282,7042011Assets 2012: $2,321,933Liabilities 2012: $23,745Net Assets 2012: $2,298,1882012Assets 2013: $2,282,768Liabilities 2013: $24,375Net Assets 2013: $2,258,3932013Assets 2014: $2,240,020Liabilities 2014: $21,572Net Assets 2014: $2,218,4482014Assets 2015: $2,195,284Liabilities 2015: $23,654Net Assets 2015: $2,171,6302015Assets 2016: $2,150,596Liabilities 2016: $27,844Net Assets 2016: $2,122,7522016Assets 2017: $2,152,831Liabilities 2017: $32,358Net Assets 2017: $2,120,4732017Assets 2018: $2,037,770Liabilities 2018: $44,918Net Assets 2018: $1,992,8522018Assets 2019: $1,760,142Liabilities 2019: $22,170Net Assets 2019: $1,737,9722019Assets 2020: $1,848,545Liabilities 2020: $208,373Net Assets 2020: $1,640,1722020Assets 2021: $1,899,263Liabilities 2021: $52,054Net Assets 2021: $1,847,2092021Assets 2022: $2,187,894Liabilities 2022: $536,357Net Assets 2022: $1,651,5372022Assets 2023: $2,107,454Liabilities 2023: $534,264Net Assets 2023: $1,573,1902023Assets 2024: $1,880,377Liabilities 2024: $524,558Net Assets 2024: $1,355,8192024

Highlighted filing

2020

Assets$1,848,545
Liabilities$208,373
Net Assets$1,640,172

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2011: $1,612,382Expenses 2011: $1,705,997Net Income 2011: -$93,6152011Revenue 2012: $1,528,011Expenses 2012: $1,512,528Net Income 2012: $15,4832012Revenue 2013: $1,370,655Expenses 2013: $1,410,450Net Income 2013: -$39,7952013Revenue 2014: $1,266,811Expenses 2014: $1,306,756Net Income 2014: -$39,9452014Revenue 2015: $1,132,693Expenses 2015: $1,179,512Net Income 2015: -$46,8192015Revenue 2016: $1,044,558Expenses 2016: $1,093,436Net Income 2016: -$48,8782016Revenue 2017: $1,083,888Expenses 2017: $1,086,166Net Income 2017: -$2,2782017Revenue 2018: $941,132Expenses 2018: $1,068,753Net Income 2018: -$127,6212018Revenue 2019: $854,959Expenses 2019: $1,109,838Net Income 2019: -$254,8792019Revenue 2020: $940,256Expenses 2020: $1,038,057Net Income 2020: -$97,8012020Revenue 2021: $1,019,877Expenses 2021: $812,840Net Income 2021: $207,0372021Revenue 2022: $840,846Expenses 2022: $1,036,518Net Income 2022: -$195,6722022Revenue 2023: $1,038,471Expenses 2023: $1,116,818Net Income 2023: -$78,3472023Revenue 2024: $992,138Expenses 2024: $1,209,509Net Income 2024: -$217,3712024

Highlighted filing

2020

Revenue$940,256
Expenses$1,038,057
Net Income-$97,801
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Apr 30, 2021
Return Version
2019v5.2
Gross Receipts
$959,321
Mission and Program Overview

Mission

Medical adult day care centermedical facility provides individual plans of care, special diets, health education, transportation, exercise, meals, ativities, etc.

Adult day care centermedical facility provides individual plans of care, special dietshealth education, transportation, exercise, meals, activities,etc.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,016,040$997,271▼ $18,769
Cash and Non-Interest-Bearing Accounts$207,209$341,330▲ $134,121
Investments in Publicly Traded Securities$239,732$246,046▲ $6,314
Savings and Temporary Cash Investments$224,963$228,515▲ $3,552
Accounts Receivable$72,198$25,613▼ $46,585
Investments Program Related-$5,695-
Investments Other Securities-$4,075-
Total Assets$1,760,142$1,848,545▲ $88,403
Liabilities
Unsecured Notes Loans Payable-$160,700-
Accounts Payable and Accrued Expenses$22,170$47,673▲ $25,503
Total Liabilities$22,170$208,373▲ $186,203
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,737,972$1,640,172▼ $97,800
Total Net Assets Fund Balance$1,737,972$1,640,172▼ $97,800
Total Liabilities and Net Assets / Fund Balance$1,760,142$1,848,545▲ $88,403

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$739,637$798,289$1,537,926
Equipment$69,634$367,579$437,213
Land$188,000-$188,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jackie J VickersExecutive DirectorFT$72,163$7,768$79,931

Board Members and Trustees

NameTitle
Hubert TregoPresident
William JarmonVice President
Anne WhaplesDirector
Brian BurtonDirector
Delores DixonDirector
George AmesDirector
Jane HesslerDirector
Laura HiggsSecretary
Barbara SchneiderTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$796,944
Program Service Revenue
$85,654
Investment Income
$12,727
Other Revenue
$44,931
All Other Contributions
$14,459
Change in Net Assets
$-97,801
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$687,980
Other Expenses$350,077
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$474,406--$474,406
Other Employee Benefits$74,649--$74,649
Current Officers, Directors, Trustees, and Key Employees$70,972--$70,972
Depreciation Depletion$59,483--$59,483
Occupancy$52,836--$52,836
Insurance$40,322--$40,322
Payroll Taxes$39,934--$39,934
Pension Plan Contributions$28,019--$28,019
All Other Expenses$18,097--$18,097
Fees for Services Accounting$5,853--$5,853
Other Expenses$5,625--$5,625
Office Expenses$3,182--$3,182
Advertising$2,822--$2,822
Fees for Services Legal$1,881--$1,881
Fees for Services Management$375--$375
Total Functional Expenses$1,038,057$0$0$1,038,057
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$23,256
Fundraising Direct Expenses$0
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
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
Yes
Other officer compensation reviewed
Yes
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 11B

Executive director and accounting staff carefully review form 990

Form 990, Part VI, Section B, Line 12C

The board signs a disclosure form annually

Form 990, Part VI, Section B, Line 15

Board annually reviews compensation as a part of the budgetary process

Form 990, Part VI, Section C, Line 19

All necessary documents are available upon request

Filing and Contact Details

Filer

Filer Name
Dorchester County Commission on Aging in
EIN
52-1160287
Phone
4102280190
Address
2474 CAMBRIDGE BELTWAY, CAMBRIDGE, MD 21613
Doing Business As
Pleasant Day Adult Day Care

Signing Officer

Name
Jackie J Vickers
Title
Executive Director
Phone
4102280190
Signed
2021-04-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jackie J Vickers
Formed
1971
Legal Domicile
Md
Voting Board Members
10
Independent Board Members
10
Employees
0
Volunteers
0

Preparer

Firm
Brooks and Company CPA
Address
604 CHURCH STREET, CAMBRIDGE, MD 21613
Preparer
Ted a Brooks
Phone
4102285595
Raw XML AppendixShowing 400 of 416 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/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ProgramServicesAmt039934
IRS990/PayrollTaxesGrp/TotalAmt039934
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt028019
IRS990/PensionPlanContributionsGrp/TotalAmt028019
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0JACKIE J VICKERS
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0621990
IRS990/ProgramServiceRevenueGrp/Desc0CLIENT FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt085654
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt085654
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0695132
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt010349
IRS990/PYOtherExpensesAmt0378419
IRS990/PYOtherRevenueAmt029247
IRS990/PYProgramServiceRevenueAmt0120231
IRS990/PYRevenuesLessExpensesAmt0-254879
IRS990/PYSalariesCompEmpBnftPaidAmt0731419
IRS990/PYTotalExpensesAmt01109838
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0854959
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-97801
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt0-5326
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0224963
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0228515
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0796944
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0695132
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0795788
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0873757
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0873417
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt04035038
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt012727
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt010349
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt011750
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt015072
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt08065
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt057963
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98580
IRS990ScheduleA/PublicSupportPY170Pct00.98920
IRS990ScheduleA/PublicSupportTotal170Amt04035038
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0796944
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0695132
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0795788
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0873757
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0873417
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt04035038
IRS990ScheduleA/TotalSupportAmt04093001
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0739637
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0798289
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01537926
IRS990ScheduleD/EquipmentGrp/BookValueAmt069634
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0367579
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0437213
IRS990ScheduleD/LandGrp/BookValueAmt0188000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0188000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0997271
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXECUTIVE DIRECTOR AND ACCOUNTING STAFF CAREFULLY REVIEW FORM 990
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD SIGNS A DISCLOSURE FORM ANNUALLY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD ANNUALLY REVIEWS COMPENSATION AS A PART OF THE BUDGETARY PROCESS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL NECESSARY DOCUMENTS ARE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01760142
IRS990/TotalAssetsEOYAmt01848545
IRS990/TotalAssetsGrp/BOYAmt01760142
IRS990/TotalAssetsGrp/EOYAmt01848545
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0796944
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01038057
IRS990/TotalFunctionalExpensesGrp/TotalAmt01038057
IRS990/TotalGrossUBIAmt0-2149
IRS990/TotalLiabilitiesBOYAmt022170
IRS990/TotalLiabilitiesEOYAmt0208373
IRS990/TotalLiabilitiesGrp/BOYAmt022170
IRS990/TotalLiabilitiesGrp/EOYAmt0208373
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01737972
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01640172
IRS990/TotalOtherCompensationAmt07768
IRS990/TotalProgramServiceExpensesAmt01038057
IRS990/TotalProgramServiceRevenueAmt085654
IRS990/TotalReportableCompFromOrgAmt072163
IRS990/TotalRevenueGrp/ExclusionAmt023256
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0122205
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0940256
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0-2149
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01760142
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01848545
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0160700
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02474 CAMBRIDGE BELTWAY
IRS990/USAddress/CityNm0CAMBRIDGE
IRS990/USAddress/StateAbbreviationCd0MD
IRS990/USAddress/ZIPCd021613
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0WWW.PLEASANTDAY.COM
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JACKIE J VICKERS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum04102280190
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-04-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0DORCHESTER COUNTY COMMISSION ON AGING IN
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0C
ReturnHeader/Filer/BusinessNameControlTxt0DORC
ReturnHeader/Filer/EIN0521160287
ReturnHeader/Filer/PhoneNum04102280190
ReturnHeader/Filer/USAddress/AddressLine1Txt02474 CAMBRIDGE BELTWAY
ReturnHeader/Filer/USAddress/CityNm0CAMBRIDGE

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.88$0.52$1.36$0.99$1.21$0.22
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.11$0.53$1.57$1.04$1.12$0.08
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.19$0.54$1.65$0.84$1.04$0.20
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.90$0.05$1.85$1.02$0.81$0.21
2020Detailed filing. Detailed filing data is available for this year.$1.85$0.21$1.64$0.94$1.04$0.10
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.76$0.02$1.74$0.85$1.11$0.25
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.04$0.04$1.99$0.94$1.07$0.13
2017Detailed filing. Detailed filing data is available for this year.$2.15$0.03$2.12$1.08$1.09$0.00
2016Detailed filing. Detailed filing data is available for this year.$2.15$0.03$2.12$1.04$1.09$0.05
2015Summary only. Only limited summary data is available for this year.$2.20$0.02$2.17$1.13$1.18$0.05
2014Detailed filing. Detailed filing data is available for this year.$2.24$0.02$2.22$1.27$1.31$0.04
2013Summary only. Only limited summary data is available for this year.$2.28$0.02$2.26$1.37$1.41$0.04
2012Summary only. Only limited summary data is available for this year.$2.32$0.02$2.30$1.53$1.51$0.02
2011Summary only. Only limited summary data is available for this year.$2.33$0.05$2.28$1.61$1.71$0.09