Civic Intelligence

Elkton Area United Services Inc

EIN 54-1020432 • 501(c)3 • Elkton, VA

Profile

To initiate, foster, and coordinate programs that improve the quality of life for the residents of the elkton, virginia area, while preserving their dignity and increasing their opportunity to be self-sufficient. Eaus will always be a good steward of all donated resources while striving to meet these goals.

PO Box 383Elkton, VA 22827

www.elktonatheart.org

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.49x

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

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

Liabilities / Revenue

93rd percentile

2.29x

Higher debt load relative to revenue than 93% of similar nonprofits.

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

Net Margin

55th percentile

6.8%

Higher net margin than 55% of similar nonprofits.

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

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

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

Asset Growth

43rd percentile

1.2%

Faster asset growth than 43% of similar nonprofits.

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

Revenue Growth

52nd percentile

8.6%

Faster revenue growth than 52% of similar nonprofits.

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

Assets

Up

$2,894,771

Up $33,178 (+1.2%) from 2023

Liabilities

Down

$1,418,184

Down $8,948 (-0.6%) from 2023

Net Assets

Up

$1,476,587

Up $42,126 (+2.9%) from 2023

Revenue

Up

$618,237

Up $48,723 (+8.6%) from 2023

Expenses

Down

$576,109

Down $460 (-0.1%) from 2023

Net Income

Up

$42,128

Up $49,183 (+697%) from 2023

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $253,345Liabilities 2010: $1,425Net Assets 2010: $251,9202010Assets 2011: $312,291Liabilities 2011: $2,612Net Assets 2011: $309,6792011Assets 2012: $415,876Liabilities 2012: $42,030Net Assets 2012: $373,8462012Assets 2013: $371,977Liabilities 2013: $2,665Net Assets 2013: $369,3122013Assets 2014: $372,242Liabilities 2014: $3,483Net Assets 2014: $368,7592014Assets 2015: $419,216Liabilities 2015: $4,039Net Assets 2015: $415,1772015Assets 2016: $483,843Liabilities 2016: $4,059Net Assets 2016: $479,7842016Assets 2017: $494,229Liabilities 2017: $3,816Net Assets 2017: $490,4132017Assets 2018: $713,161Liabilities 2018: $231,630Net Assets 2018: $481,5312018Assets 2019: $725,213Liabilities 2019: $229,750Net Assets 2019: $495,4632019Assets 2020: $976,191Liabilities 2020: $5,021Net Assets 2020: $971,1702020Assets 2021: $1,151,005Liabilities 2021: $9,247Net Assets 2021: $1,141,7582021Assets 2022: $2,866,282Liabilities 2022: $1,424,766Net Assets 2022: $1,441,5162022Assets 2023: $2,861,593Liabilities 2023: $1,427,132Net Assets 2023: $1,434,4612023Assets 2024: $2,894,771Liabilities 2024: $1,418,184Net Assets 2024: $1,476,5872024

Highlighted filing

2024

Assets$2,894,771
Liabilities$1,418,184
Net Assets$1,476,587

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2010: $196,209Expenses 2010: $168,771Net Income 2010: $27,4382010Revenue 2011: $264,339Expenses 2011: $206,580Net Income 2011: $57,7592011Revenue 2012: $299,096Expenses 2012: $234,929Net Income 2012: $64,1672012Revenue 2013: $219,726Expenses 2013: $224,260Net Income 2013: -$4,5342013Revenue 2014: $232,244Expenses 2014: $232,901Net Income 2014: -$6572014Revenue 2015: $291,747Expenses 2015: $245,329Net Income 2015: $46,4182015Revenue 2016: $312,237Expenses 2016: $247,630Net Income 2016: $64,6072016Revenue 2017: $283,258Expenses 2017: $272,629Net Income 2017: $10,6292017Revenue 2018: $297,335Expenses 2018: $306,217Net Income 2018: -$8,8822018Revenue 2019: $360,478Expenses 2019: $346,546Net Income 2019: $13,9322019Revenue 2020: $873,217Expenses 2020: $397,510Net Income 2020: $475,7072020Revenue 2021: $568,197Expenses 2021: $397,609Net Income 2021: $170,5882021Revenue 2022: $839,507Expenses 2022: $539,749Net Income 2022: $299,7582022Revenue 2023: $569,514Expenses 2023: $576,569Net Income 2023: -$7,0552023Revenue 2024: $618,237Expenses 2024: $576,109Net Income 2024: $42,1282024

Highlighted filing

2024

Revenue$618,237
Expenses$576,109
Net Income$42,128

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.89$1.42$1.48$0.62$0.58$0.04
2023Detailed filing. Detailed filing data is available for this year.$2.86$1.43$1.43$0.57$0.58$0.01
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.87$1.42$1.44$0.84$0.54$0.30
2021Detailed filing. Detailed filing data is available for this year.$1.15$0.01$1.14$0.57$0.40$0.17
2020Detailed filing. Detailed filing data is available for this year.$0.98$0.01$0.97$0.87$0.40$0.48
2019Detailed filing. Detailed filing data is available for this year.$0.73$0.23$0.50$0.36$0.35$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.71$0.23$0.48$0.30$0.31$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.49$0.00$0.49$0.28$0.27$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.48$0.00$0.48$0.31$0.25$0.06
2015Detailed filing. Detailed filing data is available for this year.$0.42$0.00$0.42$0.29$0.25$0.05
2014Detailed filing. Detailed filing data is available for this year.$0.37$0.00$0.37$0.23$0.23$0.00
2013Detailed filing. Detailed filing data is available for this year.$0.37$0.00$0.37$0.22$0.22$0.00
2012Summary only. Only limited summary data is available for this year.$0.42$0.04$0.37$0.30$0.23$0.06
2011Summary only. Only limited summary data is available for this year.$0.31$0.00$0.31$0.26$0.21$0.06
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.25$0.00$0.25$0.20$0.17$0.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.0
Gross Receipts
$987,967
Mission and Program Overview

Mission

To initiate, foster, and coordinate programs that improve the quality of life for the residents of the elkton, virginia area, while preserving their dignity and increasing their opportunity to be self-sufficient. Eaus will always be a good steward of all donated resources while striving to meet these goals.

Provide assistance to low-income individuals.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,375,166$2,079,210▼ $295,956
Savings and Temporary Cash Investments$433,537$763,593▲ $330,056
Cash and Non-Interest-Bearing Accounts$43,390$42,468▼ $922
Inventories for Sale or Use$7,500$7,500→ $0
Prepaid Expenses and Deferred Charges$2,000$2,000→ $0
Total Assets$2,861,593$2,894,771▲ $33,178
Liabilities
Other Liabilities$1,417,500$1,407,823▼ $9,677
Accounts Payable and Accrued Expenses$9,632$10,361▲ $729
Total Liabilities$1,427,132$1,418,184▼ $8,948
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,349,087$1,391,213▲ $42,126
Net Assets With Donor Restrictions$85,374$85,374→ $0
Total Net Assets Fund Balance$1,434,461$1,476,587▲ $42,126
Total Liabilities and Net Assets / Fund Balance$2,861,593$2,894,771▲ $33,178

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,797,384$200,942$1,998,326
Land$200,000-$200,000
Equipment$81,826$93,258$175,084
Compensation and Service Providers

Board Members and Trustees

NameTitle
Joseph HammerPresident
Sherry RossVice Chair
Brett MowbrayDirector
Carrie ComerDirector
Daniel BassettDirector
David SmithDirector
Donna MeadowsDirector
Jeff LucatatoroDirector
Joel HensleyDirector
John GinterDirector
Marvin CopelandDirector
Teri JonesDirector
Wilma KnightDirector
Jackie HensleySecretary
Stephen TateTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$170,360
Program Service Revenue
$389,662
Investment Income
$44,495
Other Revenue
$13,720
All Other Contributions
$166,610
Change in Net Assets
$42,128
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$310,499
Salaries, Compensation, and Employee Benefits$221,729
Grants and Similar Amounts Paid$43,881
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$118,740$29,685-$148,425
Occupancy$80,329$14,175-$94,504
Interest-$76,512-$76,512
Depreciation Depletion$71,038$718-$71,756
Current Officers, Directors, Trustees, and Key Employees$42,674$10,669-$53,343
Office Expenses$43,317$7,644-$50,961
Grants to Domestic Individuals$43,881--$43,881
Payroll Taxes$14,318$3,580-$17,898
Other Expenses$5,833$1,458-$7,291
Other Employee Benefits$2,063--$2,063
Total Functional Expenses$422,193$153,916$0$576,109
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$13,781
Fundraising Direct Expenses$61
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
Mortgage Payable$1,407,823
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
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, Page 6, Part VI, Line 11B

Form 990 was reviewed by the executive director, the president of the board, and the executive committee prior to filing.

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

Formally, a written statement is required to be signed by members of the board of directors annually. Informally, each board member is held accountable to the policy by the other board members.

Form 990, Page 6, Part VI, Line 19

The organization's governing documents, conflict of interest policy, and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Elkton Area United Services Inc
EIN
54-1020432
Phone
5402982900
Address
PO BOX 383, ELKTON, VA 22827

Signing Officer

Name
Sherry Ross
Title
Vice Chair
Phone
5402982900
Signed
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joseph Hammer
Formed
1972
Legal Domicile
Va
Voting Board Members
15
Independent Board Members
15
Employees
9
Volunteers
125

Preparer

Firm
Beachy Arehart Pllc
Address
209 N HIGH ST, HARRISONBURG, VA 22802
Preparer
Rhonda M Arehart
Phone
5404332488
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To initiate, foster, and coordinate programs that improve the quality of life for the residents of the elkton, virginia area, while preserving their dignity and increasing their opportunity to be self-sufficient. Eaus will always be a good steward of all donated resources while striving to meet these goals.

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

Meals on wheels - delivered food to shut-ins. Back to school, ged - provided school supply kits to elementary and middle school children; offered assistance with reading materials. Traveler's aid, holiday cheer - provided food & shelter to individuals and families.

Form 990, Part XI, Line 9

Book / tax depreciation difference -2

Raw XML AppendixShowing 400 of 490 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/MissionDesc0TO INITIATE, FOSTER, AND COORDINATE PROGRAMS THAT IMPROVE THE QUALITY OF LIFE FOR THE RESIDENTS OF THE ELKTON, VIRGINIA AREA, WHILE PRESERVING THEIR DIGNITY AND INCREASING THEIR OPPORTUNITY TO BE SELF-SUFFICIENT. EAUS WILL ALWAYS BE A GOOD STEWARD OF ALL DONATED RESOURCES WHILE STRIVING TO MEET THESE GOALS.
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IRS990/ProgSrvcAccomActy3Grp/Desc0FOOD PANTRY - PROVIDED FOOD TO NEEDY INDIVIDUALS AND FAMILIES.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0MEALS ON WHEELS - DELIVERED FOOD TO SHUT-INS. BACK TO SCHOOL, GED - PROVIDED SCHOOL SUPPLY KITS TO ELEMENTARY AND MIDDLE SCHOOL CHILDREN; OFFERED ASSISTANCE WITH READING MATERIALS. TRAVELER'S AID, HOLIDAY CHEER - PROVIDED FOOD & SHELTER TO INDIVIDUALS AND FAMILIES.
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0MISCELLANEOUS INCOME 12,630
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART III, LINE 12
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IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0DENTAL AND MEDICAL
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt1HOUSING/UTILITY/TRANSPORT
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt2LITERACY
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt3FOOD
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt4DELIVER MEALS TO SHUT-INS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt5SCHOOL SUPPLIES
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0FOR GRANTS OF ASSISTANCE TO INDIVIDUALS, WRITTEN POLICIES ARE IN PLACE TO DETERMINE IF INDIVIDUALS OR FAMILIES QUALIFY FOR ASSISTANCE. THOSE REQUESTING ASSISTANCE MUST PROVIDE DETAIL OF ALL INCOME SOURCES AND EXPENSES. THIS DATA IS COMPARED WITH POVERTY LEVEL DATA. THE WRITTEN POLICY ALSO LIMITS ASSISTANCE TO ONE TIME WITHIN A 12-MONTH PERIOD. FOR GRANT INCOME RECEIVED, THE EXECUTIVE DIRECTOR REVIEWS THE GRANT PROGRAMS AND FUND BALANCES REGULARLY.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, PAGE 1, PART I, LINE 2
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