Civic Intelligence

Dillon County Council for the Aging Inc.

990 • Fiscal year 2023 • EIN 57-0573380

Jul 01, 2022 to Jun 30, 2023 • Filed on Nov 28, 2023

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

51st percentile

0.02x

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

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

53rd percentile

0.03x

Higher debt load relative to revenue than 53% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

66th percentile

14%

Higher net margin than 66% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

64th percentile

$39,406

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 9.4% of source-year revenue.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

64th percentile

11%

Faster asset growth than 64% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

73rd percentile

31%

Faster revenue growth than 73% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Up

$604,111

Up $58,822 (+11%) from 2022

Net Assets

Up

$593,286

Up $58,645 (+11%) from 2022

Liabilities

Up

$10,825

Up $177 (+1.7%) from 2022

Revenue

Up

$419,255

Up $99,089 (+31%) from 2022

Expenses

Up

$360,610

Up $43,606 (+14%) from 2022

Net Income

Up

$58,645

Up $55,483 (+1755%) from 2022

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

2023

Assets$604,111
Liabilities$10,825
Net Assets$593,286

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

2023

Revenue$419,255
Expenses$360,610
Net Income$58,645
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Nov 28, 2023
Return Version
2022v5.0
Gross Receipts
$419,255
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
Land, Buildings, and Equipment, Net$255,027$344,006▲ $88,979
Cash and Non-Interest-Bearing Accounts$253,427$208,055▼ $45,372
Accounts Receivable$30,917$45,970▲ $15,053
Prepaid Expenses and Deferred Charges$5,918$6,080▲ $162
Total Assets$545,289$604,111▲ $58,822
Liabilities
Unsecured Notes Loans Payable$7,440$7,440→ $0
Accounts Payable and Accrued Expenses$3,208$3,385▲ $177
Total Liabilities$10,648$10,825▲ $177
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$534,641$593,286▲ $58,645
Total Net Assets Fund Balance$534,641$593,286▲ $58,645
Total Liabilities and Net Assets / Fund Balance$545,289$604,111▲ $58,822

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$211,660$75,092$286,752
Other Land Buildings$118,722$89,879$208,601
Equipment$13,624$17,321$30,945
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jeanette FreitasExecutive DirectorFT$39,406$39,406

Board Members and Trustees

NameTitle
Bobby McleanChairperson
Rev Joseph GrahamVice Chairperson
Glenda CampbellMember
Helen CroslandMember
Jerry MckellarMember
Judy SandersonMember
Linda MckellarMember
Gena PeltSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$171,062
Program Service Revenue
$234,190
Investment Income
$14,003
Other Revenue
$0
Change in Net Assets
$58,645
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$188,304
Salaries, Compensation, and Employee Benefits$172,306
Total Fundraising Expense$50
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$35,954$69,576-$105,530
Current Officers, Directors, Trustees, and Key Employees-$39,406-$39,406
Depreciation Depletion$15,225$13,297-$28,522
Other Employee Benefits$14,788$5,404-$20,192
Occupancy-$10,512-$10,512
Payroll Taxes$4,554$2,624-$7,178
Other Expenses$6,603$8,327-$6,603
Fees for Services Accounting-$4,500-$4,500
Office Expenses-$694$50$744
Travel-$83-$83
Total Functional Expenses$206,137$154,423$50$360,610
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 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

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.

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
Jeanette Freitas
Title
Executive Director
Phone
8437740089
Signed
2023-11-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bobby Mclean
Formed
1972
Legal Domicile
Sc
Voting Board Members
8
Independent Board Members
8
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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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0103910
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0100365
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0194835
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0257093
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0789890
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt03
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt013
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt019
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt013
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt048
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt01082147
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99990
IRS990ScheduleA/PublicSupportPY170Pct00.99990
IRS990ScheduleA/PublicSupportTotal170Amt0789890
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0133687
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0103910
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0100365
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0194835
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0257093
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0789890
IRS990ScheduleA/TotalSupportAmt0789938
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt013624
IRS990ScheduleD/EquipmentGrp/DepreciationAmt017321
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt030945
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0211660
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt075092
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0286752
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0118722
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt089879
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0208601
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/TotalBookValueLandBuildingsAmt0344006
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.
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 11B
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/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0545289
IRS990/TotalAssetsEOYAmt0604111
IRS990/TotalAssetsGrp/BOYAmt0545289
IRS990/TotalAssetsGrp/EOYAmt0604111
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0171062
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt050
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0154423
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0206137
IRS990/TotalFunctionalExpensesGrp/TotalAmt0360610
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt010648
IRS990/TotalLiabilitiesEOYAmt010825
IRS990/TotalLiabilitiesGrp/BOYAmt010648
IRS990/TotalLiabilitiesGrp/EOYAmt010825
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0534641
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0593286
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt030626
IRS990/TotalOtherProgSrvcRevenueAmt014000
IRS990/TotalProgramServiceExpensesAmt0206137
IRS990/TotalProgramServiceRevenueAmt0234190
IRS990/TotalReportableCompFromOrgAmt039406
IRS990/TotalRevenueGrp/ExclusionAmt03
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0248190
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0419255
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0545289
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0604111
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt083
IRS990/TravelGrp/TotalAmt083
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt07440
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt07440
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 1473
IRS990/USAddress/CityNm0DILLON
IRS990/USAddress/StateAbbreviationCd0SC
IRS990/USAddress/ZIPCd029536
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JEANETTE FREITAS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08437740089
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-11-28
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
ReturnHeader/Filer/USAddress/ZIPCd029536
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0570813540
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BURCH OXNER SEALE CO CPA'S PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO DRAWER 4707
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FLORENCE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0295024707
ReturnHeader/PreparerPersonGrp/PhoneNum08436693142
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TRACY S HUGGINS CPA
ReturnHeader/ReturnTs02023-12-18T12:09:22-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JEANETTE
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0FREITAS
ReturnHeader/TaxPeriodBeginDt02022-07-01

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
2023Detailed filing. Detailed filing data is available for this year.$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