Civic Intelligence

Northeast Iowa Area Agency on Aging Inc

EIN 52-1621262 • 501(c)3 • Waterloo, IA

Profile

Charitable organization to create and provide services for older individuals, caregivers and persons with disabilities to empower them to maintain their independence.

201 Tower Park Drive Suite 100Waterloo, IA 50701

www.nei3a.org

Siviq Scores

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

Liabilities / Assets

71st percentile

0.35x

Higher debt load relative to assets than 71% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

51st percentile

0.17x

Higher debt load relative to revenue than 51% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Net Margin

39th percentile

0.6%

Higher net margin than 39% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Top Officer Pay

55th percentile

$140,389

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 1.6% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Asset Growth

42nd percentile

1.8%

Faster asset growth than 42% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Revenue Growth

23rd percentile

-8.8%

Faster revenue growth than 23% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Assets

Up

$4,111,684

Up $70,898 (+1.8%) from 2024

Liabilities

Up

$1,454,102

Up $22,439 (+1.6%) from 2024

Net Assets

Up

$2,657,582

Up $48,459 (+1.9%) from 2024

Revenue

Down

$8,792,157

Down $852,602 (-8.8%) from 2024

Expenses

Down

$8,743,698

Down $743,962 (-7.8%) from 2024

Net Income

Down

$48,459

Down $108,640 (-69%) from 2024

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2011: $3,867,543Liabilities 2011: $498,555Net Assets 2011: $3,368,9882011Assets 2012: $3,583,703Liabilities 2012: $553,988Net Assets 2012: $3,029,7152012Assets 2013: $3,400,687Liabilities 2013: $557,326Net Assets 2013: $2,843,3612013Assets 2014: $4,783,469Liabilities 2014: $964,345Net Assets 2014: $3,819,1242014Assets 2015: $4,292,860Liabilities 2015: $1,207,693Net Assets 2015: $3,085,1672015Assets 2016: $4,190,629Liabilities 2016: $1,159,512Net Assets 2016: $3,031,1172016Assets 2017: $3,750,782Liabilities 2017: $954,191Net Assets 2017: $2,796,5912017Assets 2018: $3,492,660Liabilities 2018: $833,526Net Assets 2018: $2,659,1342018Assets 2019: $4,138,652Liabilities 2019: $1,657,209Net Assets 2019: $2,481,4432019Assets 2020: $3,989,190Liabilities 2020: $1,558,051Net Assets 2020: $2,431,1392020Assets 2021: $4,394,837Liabilities 2021: $2,111,692Net Assets 2021: $2,283,1452021Assets 2022: $3,520,816Liabilities 2022: $1,090,736Net Assets 2022: $2,430,0802022Assets 2023: $3,739,230Liabilities 2023: $1,287,206Net Assets 2023: $2,452,0242023Assets 2024: $4,040,786Liabilities 2024: $1,431,663Net Assets 2024: $2,609,1232024Assets 2025: $4,111,684Liabilities 2025: $1,454,102Net Assets 2025: $2,657,5822025

Highlighted filing

2025

Assets$4,111,684
Liabilities$1,454,102
Net Assets$2,657,582

Operations Trend

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

$15M$10M$5.0M$0-$5.0MExpenses 2011: $5,823,9082011Revenue 2012: $6,002,667Expenses 2012: $6,341,940Net Income 2012: -$339,2732012Expenses 2013: $6,256,3342013Revenue 2014: $9,823,692Expenses 2014: $10,155,597Net Income 2014: -$331,9052014Revenue 2015: $10,211,153Expenses 2015: $10,945,110Net Income 2015: -$733,9572015Revenue 2016: $10,109,910Expenses 2016: $10,163,960Net Income 2016: -$54,0502016Revenue 2017: $9,860,808Expenses 2017: $10,095,334Net Income 2017: -$234,5262017Revenue 2018: $8,291,633Expenses 2018: $8,429,090Net Income 2018: -$137,4572018Revenue 2019: $7,229,628Expenses 2019: $7,407,319Net Income 2019: -$177,6912019Revenue 2020: $8,578,340Expenses 2020: $8,635,342Net Income 2020: -$57,0022020Revenue 2021: $9,721,406Expenses 2021: $9,869,400Net Income 2021: -$147,9942021Revenue 2022: $9,481,257Expenses 2022: $9,478,408Net Income 2022: $2,8492022Revenue 2023: $9,469,697Expenses 2023: $9,447,753Net Income 2023: $21,9442023Revenue 2024: $9,644,759Expenses 2024: $9,487,660Net Income 2024: $157,0992024Revenue 2025: $8,792,157Expenses 2025: $8,743,698Net Income 2025: $48,4592025

Highlighted filing

2025

Revenue$8,792,157
Expenses$8,743,698
Net Income$48,459

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$4.11$1.45$2.66$8.79$8.74$0.05
2024Detailed filing. Detailed filing data is available for this year.$4.04$1.43$2.61$9.64$9.49$0.16
2023Detailed filing. Detailed filing data is available for this year.$3.74$1.29$2.45$9.47$9.45$0.02
2022Detailed filing. Detailed filing data is available for this year.$3.52$1.09$2.43$9.48$9.48$0.00
2021Detailed filing. Detailed filing data is available for this year.$4.39$2.11$2.28$9.72$9.87$0.15
2020Detailed filing. Detailed filing data is available for this year.$3.99$1.56$2.43$8.58$8.64$0.06
2019Detailed filing. Detailed filing data is available for this year.$4.14$1.66$2.48$7.23$7.41$0.18
2018Detailed filing. Detailed filing data is available for this year.$3.49$0.83$2.66$8.29$8.43$0.14
2017Detailed filing. Detailed filing data is available for this year.$3.75$0.95$2.80$9.86$10.1$0.23
2016Detailed filing. Detailed filing data is available for this year.$4.19$1.16$3.03$10.1$10.2$0.05
2015Detailed filing. Detailed filing data is available for this year.$4.29$1.21$3.09$10.2$10.9$0.73
2014Detailed filing. Detailed filing data is available for this year.$4.78$0.96$3.82$9.82$10.2$0.33
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.40$0.56$2.84$6.26
2012Summary only. Only limited summary data is available for this year.$3.58$0.55$3.03$6.00$6.34$0.34
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.87$0.50$3.37$5.82
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Feb 3, 2026
Return Version
2024v5.0
Gross Receipts
$8,810,404
Mission and Program Overview

Mission

We empower older individuals to age with dignity and independence.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$2,690,206$2,598,539▼ $91,667
Land, Buildings, and Equipment, Net$588,095$682,781▲ $94,686
Pledges and Grants Receivable$628,649$637,462▲ $8,813
Prepaid Expenses and Deferred Charges$112,441$153,087▲ $40,646
Cash and Non-Interest-Bearing Accounts$21,395$39,815▲ $18,420
Total Assets$4,040,786$4,111,684▲ $70,898
Liabilities
Accounts Payable and Accrued Expenses$1,046,323$976,242▼ $70,081
Mortgage Notes Payable Secured by Investment Property$276,438$262,442▼ $13,996
Other Liabilities$108,902$215,418▲ $106,516
Total Liabilities$1,431,663$1,454,102▲ $22,439
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,579,123$2,631,582▲ $52,459
Net Assets With Donor Restrictions$30,000$26,000▼ $4,000
Total Net Assets Fund Balance$2,609,123$2,657,582▲ $48,459
Total Liabilities and Net Assets / Fund Balance$4,040,786$4,111,684▲ $70,898

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$289,414$838,061$1,127,475
Buildings$393,367$76,208$469,575
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michael DonohueExecutive DiFT$106,839$33,550$140,389
Heather LeiboldFinance DireFT$31,651$2,988$34,639

Board Members and Trustees

NameTitle
Jacob BatesPresident
Amanda StahleyDirector
Chelsea PetersenDirector
Diane DawleyDirector
Janell MclreeDirector
Jessie TibbottDirector
Julie HindersDirector
Kari HarbaughDirector
Katie Thornton-langDirector
Kayla ReyesDirector
Les AskelsonDirector
Patrick MurrayDirector
Sally DaviesDirector
Greg ZarsExecutive Di
Greg OrwollTreasurer
Valerie SchwagerVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$7,655,626
Program Service Revenue
$1,129,939
Investment Income
$6,592
Other Revenue
$0
All Other Contributions
$156,347
Change in Net Assets
$48,459

Audited Revenue Reconciliation

Revenue per Audited Statements
$8,792,157
Revenue Not Reported on Form 990
$78,515
Total Revenue per Audited Statements
$8,870,672
Total Revenue per Form 990
$8,792,157
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$4,968,968
Salaries, Compensation, and Employee Benefits$3,774,730
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$4,076,212$139,775-$4,215,987
Other Salaries and Wages$2,218,313$384,955-$2,603,268
Other Employee Benefits$478,915$130,178-$609,093
Office Expenses$223,595$87,235-$310,830
Pension Plan Contributions$176,812$48,061-$224,873
Current Officers, Directors, Trustees, and Key Employees-$175,028-$175,028
Payroll Taxes$127,745$34,723-$162,468
Travel$132,506$20,626-$153,132
Depreciation Depletion$17,899$66,311-$84,210
Occupancy$58,281$3,304-$61,585
Insurance$31,532$18,963-$50,495
Conferences and Meetings$23,497$8,394-$31,891
Advertising$29,575$1,640-$31,215
Interest-$16,665-$16,665
Other Expenses$1,673$-10,359-$-8,686
Total Functional Expenses$7,598,157$1,145,541$0$8,743,698

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$8,822,213
Expenses per Audited Statements$8,743,698
Total Expenses per Form 990$8,743,698
Expenses Not Reported on Form 990$78,515
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
Lease Liability$215,418
Governance and Compliance

Governance Checklist

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

Governance Explanations

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

The finance committee of the board of directors reviews the form 990 and recommends its approval to file. That action is made as part of the acceptance of the finance committee's reports and actions.

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

Each board of director is asked to sign the agency's conflict of interest statement each year. The policy is reviewed annually.

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

The president of the board initiates the executive director's annual performance review and solicits input from other sources. The performance review is presented to the board of directors in an executive session with their additional input requested. During that session, the executive director's salary is reviewed and recommended based on comparable positions as well as the current funding status of the organization. A written notification is made to the executive director on a form signed by president.

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

All staff salaries are recommended by the executive director with final approval by the board of directors. All salary adjustments are generally based on cola rates. Each staff person has a performance review annually, however, pay adjustments are not merit based. All pay adjustments are noted in writing to the staff person and a copy placed in their personnel file.

Form 990, Page 6, Part VI, Line 19

The organization makes these documents available upon request at the central office in waterloo, ia.

Filing and Contact Details

Filer

Filer Name
Northeast Iowa Area Agency
EIN
52-1621262
Phone
3192722244
Address
201 TOWER PARK DRIVE SUITE 100, WATERLOO, IA 50701

Signing Officer

Name
Greg Zars
Title
Executive Director
Phone
5632358353
Signed
2026-02-03

Organization Details

Principal Officer
Greg Zars
Formed
1988
Legal Domicile
Ia
Voting Board Members
15
Independent Board Members
15
Employees
62
Volunteers
4,194

Preparer

Firm
Hacker Nelson & Co Pc
Address
PO BOX 507, DECORAH, IA 52101
Preparer
Amanda a Webb
Phone
5633823637
Supplemental Narrative

Additional Explanations

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

All other programs that support our mission to empower older individuals.

Form 990, Part IX, Line 11G

Contracted services 1,405,159 0 0 contracted services 32,750 0 0 contracted services 838,739 0 0 contracted services 1,799,564 139,775 0 total 4,076,212 139,775 0

Raw XML AppendixShowing 400 of 508 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/Form990PartVIISectionAGrp/TitleTxt0EXECUTIVE DI
IRS990/Form990PartVIISectionAGrp/TitleTxt1FINANCE DIRE
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17EXECUTIVE DI
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IRS990/OtherExpensesGrp/Desc0DUES AND SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc1MISCELLANEOUS
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IRS990/OtherLiabilitiesGrp/EOYAmt0215418
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0384955
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02218313
IRS990/OtherSalariesAndWagesGrp/TotalAmt02603268
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt034723
IRS990/PayrollTaxesGrp/ProgramServicesAmt0127745
IRS990/PayrollTaxesGrp/TotalAmt0162468
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt048061
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0176812
IRS990/PensionPlanContributionsGrp/TotalAmt0224873
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IRS990/ProgramServiceRevenueGrp/Desc1FEES FOR SERVICE
IRS990/ProgramServiceRevenueGrp/Desc2PROGRAM INCOME
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1278205
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2227620
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1278205
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2227620
IRS990/ProgSrvcAccomActy2Grp/Desc0SENIOR MEDICARE PATROL PROJECT: SMP NATIONAL RESOURCE CENTER (SMP CENTER) SERVES THE SMP PROJECTS NATIONALLY AND PROMOTES NATIONAL VISIBILITY FOR THE SMP PROGRAM TO ASSIST THE GENERAL PUBLIC IN LOCATING THEIR STATE SMP PROJECT. THE SMP CENTER HELPS STATES WITH RECRUITING AND TRAINING VOLUNTEERS TO EDUCATE CONSUMERS ON HOW TO PROTECT THEIR INFORMATION AS WELL AS HOW TO DETECT AND REPORT DISCREPANCIES IN THEIR HEALTHCARE BILLING NOTICES.
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IRS990/ProgSrvcAccomActy3Grp/Desc0STATE HEALTH INSURANCE ASSISTANCE PROGRAM (SHIP) PROVIDES FREE PERSONALIZED COUNSELING, EDUCATION, AND OUTREACH TO ASSIST AGING AND DISABLED MEDICARE BENEFICIARIES AND THEIR FAMILIES NAVIGATE THE HEALTH AND LONG-TERM SERVICES AND SUPPORT SYSTEMS.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0ALL OTHER PROGRAMS THAT SUPPORT OUR MISSION TO EMPOWER OLDER INDIVIDUALS.
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IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt0745456
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt08785888
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt03952
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt08603797
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt08382019
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt08785888
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt076208
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0469575
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IRS990ScheduleD/DonatedServicesUseFcltsAmt078515
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LEASE LIABILITY
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IRS990ScheduleD/TotalExpensesPerForm990Amt08743698
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ALL OTHER PROGRAMS THAT SUPPORT OUR MISSION TO EMPOWER OLDER INDIVIDUALS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS REVIEWS THE FORM 990 AND RECOMMENDS ITS APPROVAL TO FILE. THAT ACTION IS MADE AS PART OF THE ACCEPTANCE OF THE FINANCE COMMITTEE'S REPORTS AND ACTIONS.

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