Civic Intelligence

Middle Flint Area Council on Aging

990 • Fiscal year 2020 • EIN 58-1124231

Jul 01, 2019 to Jun 30, 2020 • Filed on Apr 28, 2021

140 GA Hwy 27 EastAmericus, GA 31709

(229) 928-2126

Siviq Scores

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

Liabilities / Assets

40th percentile

0.13x

Higher debt load relative to assets than 40% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Liabilities / Revenue

57th percentile

0.36x

Higher debt load relative to revenue than 57% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Net Margin

57th percentile

7.0%

Higher net margin than 57% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Top Officer Pay

14th percentile

$0

Higher top officer pay than 14% of similar nonprofits.

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

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Asset Growth

34th percentile

1.8%

Faster asset growth than 34% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2019 to 2020

Revenue Growth

47th percentile

1.2%

Faster revenue growth than 47% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2019 to 2020

Assets

Up

$23,157,871

Up $403,394 (+1.8%) from 2019

Net Assets

Up

$20,055,387

Up $427,802 (+2.2%) from 2019

Liabilities

Down

$3,102,484

Down $24,408 (-0.8%) from 2019

Revenue

Up

$8,611,989

Up $104,832 (+1.2%) from 2019

Expenses

Up

$8,012,483

Up $109,032 (+1.4%) from 2019

Net Income

Down

$599,506

Down $4,200 (-0.7%) from 2019

Historical Trend

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2011: $12,336,326Liabilities 2011: $766,867Net Assets 2011: $11,569,4592011Assets 2012: $15,115,300Liabilities 2012: $791,900Net Assets 2012: $14,323,4002012Assets 2013: $16,500,402Liabilities 2013: $696,128Net Assets 2013: $15,804,2742013Assets 2014: $17,606,011Liabilities 2014: $606,238Net Assets 2014: $16,999,7732014Assets 2015: $21,751,289Liabilities 2015: $4,096,804Net Assets 2015: $17,654,4852015Assets 2016: $22,118,150Liabilities 2016: $3,927,159Net Assets 2016: $18,190,9912016Assets 2017: $22,536,280Liabilities 2017: $4,042,300Net Assets 2017: $18,493,9802017Assets 2018: $22,527,283Liabilities 2018: $3,503,404Net Assets 2018: $19,023,8792018Assets 2019: $22,754,477Liabilities 2019: $3,126,892Net Assets 2019: $19,627,5852019Assets 2020: $23,157,871Liabilities 2020: $3,102,484Net Assets 2020: $20,055,3872020Assets 2021: $23,023,760Liabilities 2021: $2,275,216Net Assets 2021: $20,748,5442021Assets 2022: $21,707,476Liabilities 2022: $652,514Net Assets 2022: $21,054,9622022Assets 2023: $21,449,377Liabilities 2023: $560,808Net Assets 2023: $20,888,5692023Assets 2024: $21,468,166Liabilities 2024: $1,286,267Net Assets 2024: $20,181,8992024Assets 2025: $24,885,552Liabilities 2025: $5,654,858Net Assets 2025: $19,230,6942025

Highlighted filing

2020

Assets$23,157,871
Liabilities$3,102,484
Net Assets$20,055,387

Operations Trend

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

$10M$5.0M$0-$5.0MRevenue 2011: $8,304,670Expenses 2011: $6,250,468Net Income 2011: $2,054,2022011Expenses 2012: $7,683,3202012Expenses 2013: $7,714,0742013Revenue 2014: $8,859,154Expenses 2014: $7,663,655Net Income 2014: $1,195,4992014Revenue 2015: $7,974,973Expenses 2015: $7,320,427Net Income 2015: $654,5462015Revenue 2016: $7,641,569Expenses 2016: $7,105,063Net Income 2016: $536,5062016Revenue 2017: $7,789,673Expenses 2017: $7,486,684Net Income 2017: $302,9892017Revenue 2018: $8,065,239Expenses 2018: $7,535,340Net Income 2018: $529,8992018Revenue 2019: $8,507,157Expenses 2019: $7,903,451Net Income 2019: $603,7062019Revenue 2020: $8,611,989Expenses 2020: $8,012,483Net Income 2020: $599,5062020Revenue 2021: $8,550,367Expenses 2021: $7,686,838Net Income 2021: $863,5292021Revenue 2022: $7,638,632Expenses 2022: $7,336,760Net Income 2022: $301,8722022Revenue 2023: $7,195,199Expenses 2023: $7,366,169Net Income 2023: -$170,9702023Revenue 2024: $7,409,789Expenses 2024: $8,116,459Net Income 2024: -$706,6702024Revenue 2025: $7,107,268Expenses 2025: $8,058,473Net Income 2025: -$951,2052025

Highlighted filing

2020

Revenue$8,611,989
Expenses$8,012,483
Net Income$599,506
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Apr 28, 2021
Return Version
2019v5.0
Gross Receipts
$8,619,615
Mission and Program Overview

Mission

Title iii older americans act

Balance Sheet Detail
LineBeginningEndChange
Assets
Other Notes and Loans Receivable, Net$12,642,729$13,074,954▲ $432,225
Savings and Temporary Cash Investments$5,977,156$5,401,215▼ $575,941
Cash and Non-Interest-Bearing Accounts$53,326$1,719,706▲ $1,666,380
Land, Buildings, and Equipment, Net$1,496,747$1,387,583▼ $109,164
Accounts Receivable$2,201,916$1,232,173▼ $969,743
Prepaid Expenses and Deferred Charges$264,911$283,828▲ $18,917
Inventories for Sale or Use$109,697$50,352▼ $59,345
Total Assets$22,754,477$23,157,871▲ $403,394
Other Assets Total$7,995$8,060▲ $65
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,403,005$2,005,313▼ $397,692
Accounts Payable and Accrued Expenses$633,095$629,884▼ $3,211
Unsecured Notes Loans Payable-$365,650-
Other Liabilities$90,792$101,637▲ $10,845
Total Liabilities$3,126,892$3,102,484▼ $24,408
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$19,627,585$20,055,387▲ $427,802
Total Net Assets Fund Balance$19,627,585$20,055,387▲ $427,802
Total Liabilities and Net Assets / Fund Balance$22,754,477$23,157,871▲ $403,394

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,105,503$632,704$1,738,207
Compensation and Service Providers

Board Members and Trustees

NameTitle
Tim LawsonChairman
Seleta RogersVice Chair
Allen ErkhartDirector
Ann StriplingDirector
Carol DillardDirector
Norman GravesExecutive Di
Beth TannerSecretary
Joan MasonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$943,893
Program Service Revenue
$7,612,078
Investment Income
$58,194
Other Revenue
$-2,176
All Other Contributions
$62,420
Change in Net Assets
$599,506

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported Amount
Other Non Cash Contri Table1$51,670
Total Noncash Contributions1$51,670
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$5,775,152
Salaries, Compensation, and Employee Benefits$2,237,331
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,596,671$157,912-$1,754,583
Other Employee Benefits$253,187$13,326-$266,513
Insurance$201,826$10,622-$212,448
Pension Plan Contributions$110,267$5,804-$116,071
Occupancy$104,912$8,726-$113,638
Payroll Taxes$95,156$5,008-$100,164
All Other Expenses$81,219--$81,219
Other Expenses$51,670--$51,670
Interest-$46,717-$46,717
Office Expenses$34,336$6,059-$40,395
Travel$26,443$1,392-$27,835
Fees for Services Accounting$25,484$1,644-$27,128
Total Functional Expenses$7,755,273$257,210$0$8,012,483
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other Liabilities$101,637
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
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

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Middle Flint Area Council on Aging
EIN
58-1124231
Phone
2299282126
Address
140 GA HWY 27 EAST, AMERICUS, GA 31709

Signing Officer

Name
Norman Graves
Title
Executive Director
Phone
2299282126
Signed
2021-04-28

Organization Details

Principal Officer
Tim Lawson
Formed
1972
Legal Domicile
Ga
Voting Board Members
7
Independent Board Members
7
Employees
109

Preparer

Firm
Haugabook & Hudgins LLC
Address
131 THOMAS DRIVE, AMERICUS, GA 31709-5530
Preparer
Frank Hudgins
Phone
2299243475
Supplemental Narrative

Additional Explanations

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

Meals for seniors title iii

Form 990, Part XI, Line 9

Book / tax depreciation difference -171,704

Raw XML Appendix392 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/PYInvestmentIncomeAmt058375
IRS990/PYOtherExpensesAmt05843941
IRS990/PYOtherRevenueAmt0-494
IRS990/PYProgramServiceRevenueAmt07463511
IRS990/PYRevenuesLessExpensesAmt0603706
IRS990/PYSalariesCompEmpBnftPaidAmt02059510
IRS990/PYTotalExpensesAmt07903451
IRS990/PYTotalRevenueAmt08507157
IRS990/ReconcilationRevenueExpnssAmt0599506
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/PersonalAmt0-2176
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt05977156
IRS990/SavingsAndTempCashInvstGrp/EOYAmt05401215
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0943893
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0985765
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0795033
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0775514
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0737327
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt04237532
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt022460193
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99960
IRS990ScheduleA/PublicSupportPY170Pct00.99800
IRS990ScheduleA/PublicSupportTotal170Amt04237532
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0943893
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0985765
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0795033
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0775514
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0737327
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt04237532
IRS990ScheduleA/TotalSupportAmt04239375
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus2YearsAmt01171
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus3YearsAmt0672
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt01843
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01105503
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0632704
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01738207
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0101637
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OTHER LIABILITIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01105503
IRS990ScheduleD/TotalLiabilityAmt0101637
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt01
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd0X
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt051670
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0false
IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEALS FOR SENIORS TITLE III
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOOK / TAX DEPRECIATION DIFFERENCE -171,704
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt022754477
IRS990/TotalAssetsEOYAmt023157871
IRS990/TotalAssetsGrp/BOYAmt022754477
IRS990/TotalAssetsGrp/EOYAmt023157871
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0943893
IRS990/TotalEmployeeCnt0109
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0257210
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt07755273
IRS990/TotalFunctionalExpensesGrp/TotalAmt08012483
IRS990/TotalGrossUBIAmt0-2176
IRS990/TotalLiabilitiesBOYAmt03126892
IRS990/TotalLiabilitiesEOYAmt03102484
IRS990/TotalLiabilitiesGrp/BOYAmt03126892
IRS990/TotalLiabilitiesGrp/EOYAmt03102484
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt019627585
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt020055387
IRS990/TotalProgramServiceExpensesAmt07755273
IRS990/TotalProgramServiceRevenueAmt07612078
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt07670272
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt08611989
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0-2176
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt022754477
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt023157871
IRS990/TravelGrp/ManagementAndGeneralAmt01392
IRS990/TravelGrp/ProgramServicesAmt026443
IRS990/TravelGrp/TotalAmt027835
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0365650
IRS990/USAddress/AddressLine1Txt0305 PATTON DR
IRS990/USAddress/CityNm0AMERICUS
IRS990/USAddress/StateAbbreviationCd0GA
IRS990/USAddress/ZIPCd031709
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0MFCOA.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/PersonNm0NORMAN GRAVES
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum02299282126
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-04-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MIDDLE FLINT AREA COUNCIL ON AGING
ReturnHeader/Filer/BusinessNameControlTxt0MIDD
ReturnHeader/Filer/EIN0581124231
ReturnHeader/Filer/PhoneNum02299282126
ReturnHeader/Filer/USAddress/AddressLine1Txt0140 GA HWY 27 EAST
ReturnHeader/Filer/USAddress/CityNm0AMERICUS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd031709
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0274393280
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HAUGABOOK & HUDGINS LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0131 THOMAS DRIVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0AMERICUS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0317095530
ReturnHeader/PreparerPersonGrp/PhoneNum02299243475
ReturnHeader/PreparerPersonGrp/PreparationDt02021-04-28
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0FRANK HUDGINS
ReturnHeader/ReturnTs02021-04-28T10:41:51-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-07-01
ReturnHeader/TaxPeriodEndDt02020-06-30
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$24.9$5.65$19.2$7.11$8.06$0.95
2024Summary only. Only limited summary data is available for this year.$21.5$1.29$20.2$7.41$8.12$0.71
2023Summary only. Only limited summary data is available for this year.$21.4$0.56$20.9$7.20$7.37$0.17
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$21.7$0.65$21.1$7.64$7.34$0.30
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$23.0$2.28$20.7$8.55$7.69$0.86
2020Detailed filing. Detailed filing data is available for this year.$23.2$3.10$20.1$8.61$8.01$0.60
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$22.8$3.13$19.6$8.51$7.90$0.60
2018Summary only. Only limited summary data is available for this year.$22.5$3.50$19.0$8.07$7.54$0.53
2017Summary only. Only limited summary data is available for this year.$22.5$4.04$18.5$7.79$7.49$0.30
2016Summary only. Only limited summary data is available for this year.$22.1$3.93$18.2$7.64$7.11$0.54
2015Summary only. Only limited summary data is available for this year.$21.8$4.10$17.7$7.97$7.32$0.65
2014Summary only. Only limited summary data is available for this year.$17.6$0.61$17.0$8.86$7.66$1.20
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$16.5$0.70$15.8$7.71
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$15.1$0.79$14.3$7.68
2011Summary only. Only limited summary data is available for this year.$12.3$0.77$11.6$8.30$6.25$2.05