Civic Intelligence

Darlington County Council on Aging

990 • Fiscal year 2014 • EIN 57-0680050

Jul 01, 2013 to Jun 30, 2014 • Filed on Dec 01, 2014

402 Pearl Street29532

(843) 393-8521

Siviq Scores

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

Liabilities / Assets

63rd percentile

0.13x

Higher debt load relative to assets than 63% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

61st percentile

0.09x

Higher debt load relative to revenue than 61% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Net Margin

77th percentile

19%

Higher net margin than 77% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

77th percentile

$68,488

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 11.5% of source-year revenue.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Asset Growth

91st percentile

59%

Faster asset growth than 91% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

Up

$422,713

Up $156,737 (+59%) from 2013

Net Assets

Up

$366,884

Up $110,606 (+43%) from 2013

Liabilities

Up

$55,829

Up $46,131 (+476%) from 2013

Revenue

$595,172

No earlier filing loaded for comparison.

Expenses

Up

$484,566

Up $20,801 (+4.5%) from 2013

Net Income

$110,606

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $255,699Liabilities 2011: $18,770Net Assets 2011: $236,9292011Assets 2012: $227,070Liabilities 2012: $16,436Net Assets 2012: $210,6342012Assets 2013: $265,976Liabilities 2013: $9,698Net Assets 2013: $256,2782013Assets 2014: $422,713Liabilities 2014: $55,829Net Assets 2014: $366,8842014Assets 2015: $605,306Liabilities 2015: $262,627Net Assets 2015: $342,6792015Assets 2016: $758,454Liabilities 2016: $213,744Net Assets 2016: $544,7102016Assets 2017: $928,196Liabilities 2017: $345,689Net Assets 2017: $582,5072017Assets 2018: $1,020,947Liabilities 2018: $391,712Net Assets 2018: $629,2352018Assets 2019: $972,652Liabilities 2019: $372,879Net Assets 2019: $599,7732019Assets 2020: $1,167,192Liabilities 2020: $386,169Net Assets 2020: $781,0232020Assets 2021: $1,254,023Liabilities 2021: $348,387Net Assets 2021: $905,6362021Assets 2022: $1,184,050Liabilities 2022: $336,294Net Assets 2022: $847,7562022Assets 2023: $1,216,016Liabilities 2023: $331,465Net Assets 2023: $884,5512023Assets 2024: $1,508,937Liabilities 2024: $576,295Net Assets 2024: $932,6422024Assets 2025: $1,535,013Liabilities 2025: $302,698Net Assets 2025: $1,232,3152025

Highlighted filing

2014

Assets$422,713
Liabilities$55,829
Net Assets$366,884

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $483,7332011Expenses 2012: $483,0742012Expenses 2013: $463,7652013Revenue 2014: $595,172Expenses 2014: $484,566Net Income 2014: $110,6062014Revenue 2015: $709,730Expenses 2015: $565,721Net Income 2015: $144,0092015Revenue 2016: $869,163Expenses 2016: $667,132Net Income 2016: $202,0312016Revenue 2017: $744,098Expenses 2017: $706,301Net Income 2017: $37,7972017Revenue 2018: $749,206Expenses 2018: $702,478Net Income 2018: $46,7282018Revenue 2019: $751,848Expenses 2019: $781,310Net Income 2019: -$29,4622019Revenue 2020: $1,239,849Expenses 2020: $1,058,599Net Income 2020: $181,2502020Revenue 2021: $971,636Expenses 2021: $847,023Net Income 2021: $124,6132021Revenue 2022: $666,071Expenses 2022: $723,951Net Income 2022: -$57,8802022Revenue 2023: $907,814Expenses 2023: $871,019Net Income 2023: $36,7952023Revenue 2024: $917,950Expenses 2024: $869,859Net Income 2024: $48,0912024Revenue 2025: $1,242,783Expenses 2025: $943,110Net Income 2025: $299,6732025

Highlighted filing

2014

Revenue$595,172
Expenses$484,566
Net Income$110,606
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Dec 1, 2014
Return Version
2013v4.0
Gross Receipts
$595,172
Mission and Program Overview

Mission

To emphasize the spiritual, mental, physical and social well-being of the senior citizens of darlington county.

Provide various services for the elderly

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$136,008$208,336▲ $72,328
Accounts Receivable$100,713$121,925▲ $21,212
Land, Buildings, and Equipment, Net$25,250$88,564▲ $63,314
Prepaid Expenses and Deferred Charges$4,005$3,888▼ $117
Total Assets$265,976$422,713▲ $156,737
Liabilities
Accounts Payable and Accrued Expenses$9,697$55,828▲ $46,131
Deferred Revenue$1$1→ $0
Total Liabilities$9,698$55,829▲ $46,131
Net Assets / Fund Balance
Unrestricted Net Assets$231,028$278,319▲ $47,291
Temporarily Rstr Net Assets$25,250$88,565▲ $63,315
Total Net Assets Fund Balance$256,278$366,884▲ $110,606
Total Liabilities and Net Assets / Fund Balance$265,976$422,713▲ $156,737

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$88,564$146,751$235,315
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jackie G AndersonExecutive DirectorFT$54,000$14,488$68,488

Board Members and Trustees

NameTitle
John KimbroughChairperson
Linda HowleVice-chairperson
Aldrena GrahamMember
Sergeant Patricia RayMember
Tommy BradshawMember
Sonya FosterSecretary
Eliza RiversTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$57,056
Program Service Revenue
$533,316
Investment Income
$112
Other Revenue
$4,688
All Other Contributions
$16,556
Change in Net Assets
$110,606
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$243,584
Other Expenses$240,982
Total Fundraising Expense$50
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$134,966$4,080-$139,046
Current Officers, Directors, Trustees, and Key Employees$48,600$5,400-$54,000
Other Employee Benefits$17,676$5,810-$23,486
Depreciation Depletion$14,575$1,497-$16,072
Payroll Taxes$14,403$1,383-$15,786
Occupancy$15,611--$15,611
Office Expenses$11,246$107-$11,353
Pension Plan Contributions$9,317$1,949-$11,266
Other Expenses$9,606$81-$9,606
Insurance$7,802$117-$7,919
Fees for Services Accounting$3,750--$3,750
All Other Expenses$1,906-$50$1,956
Advertising$89--$89
Total Functional Expenses$464,092$20,424$50$484,566
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

The executive director's salary is determined based on an evaluation of the agency's financial situation by the executive committee. All other salaries are determined by the executive director and presented to the board of directors for approval.

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.

Filing and Contact Details

Filer

EIN
57-0680050
Phone
8433938521

Signing Officer

Name
Jackie Anderson
Title
Executive Director
Phone
8433938521
Signed
2014-12-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Kimbrough
Formed
1978
Legal Domicile
Sc
Voting Board Members
7
Independent Board Members
7
Employees
16
Volunteers
3

Preparer

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/ProgSrvcAccomActyOtherGrp/Desc1PREVENTION - TO IMPROVE KNOWLEDGE OF THE NEEDS OF THE ELDERLY AS A MEANS OF IMPROVING THE QUALITY OF LIFE FOR SENIOR CITIZENS
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IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt15518
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt05878
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt14228
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt066110
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0727
IRS990/PYOtherExpensesAmt0245129
IRS990/PYOtherRevenueAmt04494
IRS990/PYProgramServiceRevenueAmt0438078
IRS990/PYRevenuesLessExpensesAmt045644
IRS990/PYSalariesCompEmpBnftPaidAmt0218636
IRS990/PYTotalExpensesAmt0463765
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0509409
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0110606
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt0200
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0193134
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt057056
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt066110
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt056131
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt059795
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt063007
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0302099
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0312
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0118
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0120
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0276
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0200
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt01026
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt02219359
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99660
IRS990ScheduleA/PublicSupportPY170Pct00.98450
IRS990ScheduleA/PublicSupportTotal170Amt0302099
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt057056
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt066110
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt056131
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt059795
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt063007
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0302099
IRS990ScheduleA/TotalSupportAmt0303125
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/BookValueAmt088564
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0146751
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0235315
IRS990ScheduleD/FootnoteTextInd0X
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/TotalBookValueLandBuildingsAmt088564
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 IS REVIEWED BY THE CHAIRPERSON AND APPROVED PRIOR TO ISSUANCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE EXECUTIVE DIRECTOR'S SALARY IS DETERMINED BASED ON AN EVALUATION OF THE AGENCY'S FINANCIAL SITUATION BY THE EXECUTIVE COMMITTEE. ALL OTHER SALARIES ARE DETERMINED BY THE EXECUTIVE DIRECTOR AND PRESENTED TO THE BOARD OF DIRECTORS FOR APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
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/BOYAmt025250
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt088565
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0265976
IRS990/TotalAssetsEOYAmt0422713
IRS990/TotalAssetsGrp/BOYAmt0265976
IRS990/TotalAssetsGrp/EOYAmt0422713
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt057056
IRS990/TotalEmployeeCnt016
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt050
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt020424
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0464092
IRS990/TotalFunctionalExpensesGrp/TotalAmt0484566
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt09698
IRS990/TotalLiabilitiesEOYAmt055829
IRS990/TotalLiabilitiesGrp/BOYAmt09698
IRS990/TotalLiabilitiesGrp/EOYAmt055829
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0256278
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0366884
IRS990/TotalOtherCompensationAmt014488
IRS990/TotalOtherProgSrvcExpenseAmt07952
IRS990/TotalOtherProgSrvcRevenueAmt010106
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt04648
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt04648
IRS990/TotalProgramServiceExpensesAmt0464092
IRS990/TotalProgramServiceRevenueAmt0533316
IRS990/TotalReportableCompFromOrgAmt054000
IRS990/TotalRevenueGrp/ExclusionAmt0312
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0537804
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0595172
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt03
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0265976
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0422713
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0231028
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0278319
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10402 PEARL STREET
IRS990/USAddress/City0DARLINGTON
IRS990/USAddress/State0SC
IRS990/USAddress/ZIPCode029532
IRS990/VotingMembersGoverningBodyCnt07

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.54$0.30$1.23$1.24$0.94$0.30
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.51$0.58$0.93$0.92$0.87$0.05
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.22$0.33$0.88$0.91$0.87$0.04
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.18$0.34$0.85$0.67$0.72$0.06
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.25$0.35$0.91$0.97$0.85$0.12
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.17$0.39$0.78$1.24$1.06$0.18
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.97$0.37$0.60$0.75$0.78$0.03
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.02$0.39$0.63$0.75$0.70$0.05
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.93$0.35$0.58$0.74$0.71$0.04
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.76$0.21$0.54$0.87$0.67$0.20
2015Detailed filing. Detailed filing data is available for this year.$0.61$0.26$0.34$0.71$0.57$0.14
2014Detailed filing. Detailed filing data is available for this year.$0.42$0.06$0.37$0.60$0.48$0.11
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.27$0.01$0.26$0.46
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.23$0.02$0.21$0.48
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.26$0.02$0.24$0.48