Civic Intelligence

Dillon County Council for the Aging Inc.

990 • Fiscal year 2015 • EIN 57-0573380

Jul 01, 2014 to Jun 30, 2015 • Filed on Jan 20, 2016

Post Office Box 1473Dillon, SC 29536

(843) 774-0089

Siviq Scores

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

Liabilities / Assets

75th percentile

0.08x

Higher debt load relative to assets than 75% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

72nd percentile

0.03x

Higher debt load relative to revenue than 72% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

62nd percentile

9.1%

Higher net margin than 62% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

95th percentile

$60,580

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 20.0% of source-year revenue.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

77th percentile

30%

Faster asset growth than 77% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

28th percentile

-15%

Faster revenue growth than 28% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Up

$123,041

Up $28,667 (+30%) from 2014

Net Assets

Up

$113,530

Up $27,586 (+32%) from 2014

Liabilities

Up

$9,511

Up $1,081 (+13%) from 2014

Revenue

Down

$302,996

Down $51,861 (-15%) from 2014

Expenses

Down

$275,410

Down $70,146 (-20%) from 2014

Net Income

Up

$27,586

Up $18,285 (+197%) from 2014

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2011: $159,148Liabilities 2011: $6,716Net Assets 2011: $152,4322011Assets 2012: $124,135Liabilities 2012: $9,187Net Assets 2012: $114,9482012Assets 2013: $91,486Liabilities 2013: $11,562Net Assets 2013: $79,9242013Assets 2014: $94,374Liabilities 2014: $8,430Net Assets 2014: $85,9442014Assets 2015: $123,041Liabilities 2015: $9,511Net Assets 2015: $113,5302015Assets 2016: $157,011Liabilities 2016: $7,383Net Assets 2016: $149,6282016Assets 2017: $190,797Liabilities 2017: $9,403Net Assets 2017: $181,3942017Assets 2018: $208,994Liabilities 2018: $4,368Net Assets 2018: $204,6262018Assets 2019: $427,416Liabilities 2019: $5,622Net Assets 2019: $421,7942019Assets 2020: $536,529Liabilities 2020: $33,836Net Assets 2020: $502,6932020Assets 2021: $538,919Liabilities 2021: $7,440Net Assets 2021: $531,4792021Assets 2022: $545,289Liabilities 2022: $10,648Net Assets 2022: $534,6412022Assets 2023: $604,111Liabilities 2023: $10,825Net Assets 2023: $593,2862023Assets 2024: $753,565Liabilities 2024: $8,416Net Assets 2024: $745,1492024Assets 2025: $747,104Liabilities 2025: $7,798Net Assets 2025: $739,3062025

Highlighted filing

2015

Assets$123,041
Liabilities$9,511
Net Assets$113,530

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2011: $353,4272011Expenses 2012: $366,7032012Expenses 2013: $359,1252013Revenue 2014: $354,857Expenses 2014: $345,556Net Income 2014: $9,3012014Revenue 2015: $302,996Expenses 2015: $275,410Net Income 2015: $27,5862015Revenue 2016: $310,254Expenses 2016: $274,156Net Income 2016: $36,0982016Revenue 2017: $300,586Expenses 2017: $268,820Net Income 2017: $31,7662017Revenue 2018: $292,369Expenses 2018: $269,137Net Income 2018: $23,2322018Revenue 2019: $483,451Expenses 2019: $266,283Net Income 2019: $217,1682019Revenue 2020: $389,640Expenses 2020: $308,741Net Income 2020: $80,8992020Revenue 2021: $296,898Expenses 2021: $268,112Net Income 2021: $28,7862021Revenue 2022: $320,166Expenses 2022: $317,004Net Income 2022: $3,1622022Revenue 2023: $419,255Expenses 2023: $360,610Net Income 2023: $58,6452023Revenue 2024: $554,093Expenses 2024: $402,230Net Income 2024: $151,8632024Revenue 2025: $414,482Expenses 2025: $420,325Net Income 2025: -$5,8432025

Highlighted filing

2015

Revenue$302,996
Expenses$275,410
Net Income$27,586
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Jan 20, 2016
Return Version
2014v6.0
Gross Receipts
$302,996
Mission and Program Overview

Mission

Provides senior center and congregate and home delivered meals, homemaker services allowing seniors to remain in their homes.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$29,801$84,027▲ $54,226
Land, Buildings, and Equipment, Net$31,532$18,162▼ $13,370
Accounts Receivable$33,041$16,909▼ $16,132
Prepaid Expenses and Deferred Charges-$3,943-
Total Assets$94,374$123,041▲ $28,667
Liabilities
Unsecured Notes Loans Payable$7,097$8,348▲ $1,251
Accounts Payable and Accrued Expenses$1,333$1,163▼ $170
Total Liabilities$8,430$9,511▲ $1,081
Net Assets / Fund Balance
Unrestricted Net Assets$54,412$113,530▲ $59,118
Temporarily Rstr Net Assets$31,532$0▼ $31,532
Total Net Assets Fund Balance$85,944$113,530▲ $27,586
Total Liabilities and Net Assets / Fund Balance$94,374$123,041▲ $28,667

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$18,162$93,266$111,428
Leasehold Improvements$0$49,930$49,930
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Joni SpiveyFinance DirectorFT$30,290$30,290$60,580
Jeanette FreitasExecutive DirectorFT$40,626-$40,626

Board Members and Trustees

NameTitle
Bobby McleanChairperson
Isaiah CollintonVice Chairperson
Dorothy BetheaMember
Glenda CampbellMember
Judy SandersonMember
Katie PaulMember
Mary Ann WilkesMember
Revenue and Support

Revenue Composition

Contributions and Grants
$77,678
Program Service Revenue
$225,305
Investment Income
$13
Other Revenue
$0
All Other Contributions
$74,115
Change in Net Assets
$27,586
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$146,473
Other Expenses$128,937
Total Fundraising Expense$50
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees-$70,916-$70,916
Other Salaries and Wages$16,617$32,543-$49,160
Other Employee Benefits$16,393--$16,393
Depreciation Depletion-$13,370-$13,370
Payroll Taxes$10,004--$10,004
Occupancy-$6,708-$6,708
Insurance$4,191--$4,191
Other Expenses$4,055$4,781-$4,055
Fees for Services Accounting$3,850--$3,850
Office Expenses-$3,250$50$3,300
Travel$263$907-$1,170
All Other Expenses$761--$761
Total Functional Expenses$142,885$132,475$50$275,410
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
Yes
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
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 11

The 990 is reviewed by the chairperson and approved prior to issuance.

Form 990, Part VI, Section B, Line 15

Salaries for officers management and staff are approved through the budgeting process of area aging agency through which all state and federal funding flow. Other compensation is in kind salary paid directly to executive director by dillon county.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request at council offices.

Filing and Contact Details

Filer

Filer Name
Dillon County Council on Aging
EIN
57-0573380
Phone
8437740089
Address
POST OFFICE BOX 1473, DILLON, SC 29536

Signing Officer

Name
Joni Spivey
Title
Executive Director
Phone
8437740089
Signed
2016-01-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bobby Mclean
Formed
1972
Legal Domicile
Sc
Voting Board Members
7
Independent Board Members
7
Employees
6
Volunteers
0

Preparer

Firm
BURCH OXNER SEALE CO CPA'S PA
Address
PO DRAWER 4707, FLORENCE, SC 29502-4707
Preparer
Tracy S Huggins CPA
Phone
8436693142
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The council is exempt from federal income taxes under section 501(c)(3) of the internal revenue code, except on net income derived from unrelated business activities. The council does not have any income it considers to be subject to tax on unrelated business income. The council believes that it has appropriate support for any tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial statements.

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IRS990/PYSalariesCompEmpBnftPaidAmt0160396
IRS990/PYTotalExpensesAmt0345556
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0354857
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt027586
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt032184
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt077678
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt089464
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt041131
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt046999
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt05000
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0260272
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt013
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt021
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt034
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0490677
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99990
IRS990ScheduleA/PublicSupportPY170Pct00.03580
IRS990ScheduleA/PublicSupportTotal170Amt0260272
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt077678
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt089464
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt041131
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt046999
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt05000
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0260272
IRS990ScheduleA/TotalSupportAmt0260306
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt018162
IRS990ScheduleD/EquipmentGrp/DepreciationAmt093266
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0111428
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt049930
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt049930
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE COUNCIL IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, EXCEPT ON NET INCOME DERIVED FROM UNRELATED BUSINESS ACTIVITIES. THE COUNCIL DOES NOT HAVE ANY INCOME IT CONSIDERS TO BE SUBJECT TO TAX ON UNRELATED BUSINESS INCOME. THE COUNCIL BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt018162
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 IS REVIEWED BY THE CHAIRPERSON AND APPROVED PRIOR TO ISSUANCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SALARIES FOR OFFICERS MANAGEMENT AND STAFF ARE APPROVED THROUGH THE BUDGETING PROCESS OF AREA AGING AGENCY THROUGH WHICH ALL STATE AND FEDERAL FUNDING FLOW. OTHER COMPENSATION IS IN KIND SALARY PAID DIRECTLY TO EXECUTIVE DIRECTOR BY DILLON COUNTY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST AT COUNCIL OFFICES.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0SC
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt031532
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt094374
IRS990/TotalAssetsEOYAmt0123041
IRS990/TotalAssetsGrp/BOYAmt094374
IRS990/TotalAssetsGrp/EOYAmt0123041
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt077678
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt050
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0132475
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0142885
IRS990/TotalFunctionalExpensesGrp/TotalAmt0275410
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt08430
IRS990/TotalLiabilitiesEOYAmt09511
IRS990/TotalLiabilitiesGrp/BOYAmt08430
IRS990/TotalLiabilitiesGrp/EOYAmt09511
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt085944
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0113530
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt025400
IRS990/TotalOtherProgSrvcRevenueAmt057811
IRS990/TotalProgramServiceExpensesAmt0142885
IRS990/TotalProgramServiceRevenueAmt0225305
IRS990/TotalReportableCompFromOrgAmt070916
IRS990/TotalRevenueGrp/ExclusionAmt013
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0225305
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0302996
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt094374
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0123041
IRS990/TotReportableCompRltdOrgAmt030290
IRS990/TravelGrp/ManagementAndGeneralAmt0907
IRS990/TravelGrp/ProgramServicesAmt0263
IRS990/TravelGrp/TotalAmt01170
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt054412
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0113530
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt07097
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt08348
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 1473
IRS990/USAddress/CityNm0DILLON
IRS990/USAddress/StateAbbreviationCd0SC
IRS990/USAddress/ZIPCd029536
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JONI SPIVEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08437740089
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-01-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0DILLON COUNTY COUNCIL ON AGING
ReturnHeader/Filer/BusinessNameControlTxt0DILL
ReturnHeader/Filer/EIN0570573380
ReturnHeader/Filer/PhoneNum08437740089
ReturnHeader/Filer/USAddress/AddressLine1Txt0POST OFFICE BOX 1473
ReturnHeader/Filer/USAddress/CityNm0DILLON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.47$0.08$7.39$4.14$4.20$0.06
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.54$0.08$7.45$5.54$4.02$1.52
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.04$0.11$5.93$4.19$3.61$0.59
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.45$0.11$5.35$3.20$3.17$0.03
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.39$0.07$5.31$2.97$2.68$0.29
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.37$0.34$5.03$3.90$3.09$0.81
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.27$0.06$4.22$4.83$2.66$2.17
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.09$0.04$2.05$2.92$2.69$0.23
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.91$0.09$1.81$3.01$2.69$0.32
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.57$0.07$1.50$3.10$2.74$0.36
2015Detailed filing. Detailed filing data is available for this year.$1.23$0.10$1.14$3.03$2.75$0.28
2014Detailed filing. Detailed filing data is available for this year.$0.94$0.08$0.86$3.55$3.46$0.09
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.91$0.12$0.80$3.59
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.24$0.09$1.15$3.67
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.59$0.07$1.52$3.53