Civic Intelligence

Dillon County Council for the Aging Inc.

990 • Fiscal year 2016 • EIN 57-0573380

Jul 01, 2015 to Jun 30, 2016 • Filed on Feb 06, 2017

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

72nd percentile

0.05x

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

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

70th percentile

0.02x

Higher debt load relative to revenue than 70% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

66th percentile

12%

Higher net margin than 66% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

94th percentile

$57,999

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 18.7% of source-year revenue.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

77th percentile

28%

Faster asset growth than 77% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

53rd percentile

2.4%

Faster revenue growth than 53% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Up

$157,011

Up $33,970 (+28%) from 2015

Net Assets

Up

$149,628

Up $36,098 (+32%) from 2015

Liabilities

Down

$7,383

Down $2,128 (-22%) from 2015

Revenue

Up

$310,254

Up $7,258 (+2.4%) from 2015

Expenses

Down

$274,156

Down $1,254 (-0.5%) from 2015

Net Income

Up

$36,098

Up $8,512 (+31%) from 2015

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

2016

Assets$157,011
Liabilities$7,383
Net Assets$149,628

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

2016

Revenue$310,254
Expenses$274,156
Net Income$36,098
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Feb 6, 2017
Return Version
2015v3.0
Gross Receipts
$310,254
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$84,027$125,049▲ $41,022
Accounts Receivable$16,909$15,963▼ $946
Land, Buildings, and Equipment, Net$18,162$12,246▼ $5,916
Prepaid Expenses and Deferred Charges$3,943$3,753▼ $190
Total Assets$123,041$157,011▲ $33,970
Liabilities
Unsecured Notes Loans Payable$8,348$6,696▼ $1,652
Accounts Payable and Accrued Expenses$1,163$687▼ $476
Total Liabilities$9,511$7,383▼ $2,128
Net Assets / Fund Balance
Unrestricted Net Assets$113,530$149,628▲ $36,098
Total Net Assets Fund Balance$113,530$149,628▲ $36,098
Total Liabilities and Net Assets / Fund Balance$123,041$157,011▲ $33,970

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$7,704$103,724$111,428
Leasehold Improvements$4,542$50,388$54,930
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Joni SpiveyExecutive DirectorFT$30,745$27,254$57,999
Jeanette FreitasFinance DirectorFT$41,235-$41,235

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$70,840
Program Service Revenue
$239,406
Investment Income
$8
Other Revenue
$0
All Other Contributions
$66,577
Change in Net Assets
$36,098
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$138,467
Other Expenses$135,689
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-$66,070-$66,070
Other Salaries and Wages$5,229$38,655-$43,884
Other Employee Benefits$16,703--$16,703
Payroll Taxes$11,810--$11,810
Depreciation Depletion-$10,915-$10,915
Occupancy-$8,427-$8,427
Insurance$6,272--$6,272
Fees for Services Accounting$3,750--$3,750
Other Expenses$2,533$5,578$50$2,533
Office Expenses-$1,472-$1,472
All Other Expenses$881--$881
Travel$192$644-$836
Total Functional Expenses$141,700$132,406$50$274,156
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
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
2017-02-06
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
8
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/PYSalariesCompEmpBnftPaidAmt0146473
IRS990/PYTotalExpensesAmt0275410
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0302996
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt036098
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt041591
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt070840
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt077678
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt089464
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt041131
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt046999
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0326112
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt08
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt013
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt021
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt042
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0730083
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99990
IRS990ScheduleA/PublicSupportPY170Pct00.99990
IRS990ScheduleA/PublicSupportTotal170Amt0326112
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt070840
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt077678
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt089464
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt041131
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt046999
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0326112
IRS990ScheduleA/TotalSupportAmt0326154
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/BookValueAmt07704
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0103724
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0111428
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt04542
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt050388
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt054930
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/TotalBookValueLandBuildingsAmt012246
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/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0123041
IRS990/TotalAssetsEOYAmt0157011
IRS990/TotalAssetsGrp/BOYAmt0123041
IRS990/TotalAssetsGrp/EOYAmt0157011
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt070840
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt050
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0132406
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0141700
IRS990/TotalFunctionalExpensesGrp/TotalAmt0274156
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt09511
IRS990/TotalLiabilitiesEOYAmt07383
IRS990/TotalLiabilitiesGrp/BOYAmt09511
IRS990/TotalLiabilitiesGrp/EOYAmt07383
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0113530
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0149628
IRS990/TotalOtherCompensationAmt027254
IRS990/TotalOtherProgSrvcExpenseAmt014665
IRS990/TotalOtherProgSrvcRevenueAmt050009
IRS990/TotalProgramServiceExpensesAmt0141700
IRS990/TotalProgramServiceRevenueAmt0239406
IRS990/TotalReportableCompFromOrgAmt071980
IRS990/TotalRevenueGrp/ExclusionAmt08
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0239406
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0310254
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0123041
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0157011
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt0644
IRS990/TravelGrp/ProgramServicesAmt0192
IRS990/TravelGrp/TotalAmt0836
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0113530
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0149628
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt08348
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt06696
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/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JONI SPIVEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08437740089
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-02-06
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
2016Detailed filing. Detailed filing data is available for this year.$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