Civic Intelligence

MID Florida Area Agency on Aging

EIN 59-1777567 • 501(c)3 • Gainesville, FL

Profile

The mission of the agency is to plan, coordinate and advocate for the development of a coordinated service delivery system to serve the needs of older persons living in mid-florida.

100 SW 75th Street Suite 301Gainesville, FL 32607

www.agingresources.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

70th percentile

0.45x

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

501(c)3 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

34th percentile

0.15x

Higher debt load relative to revenue than 34% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Net Margin

40th percentile

1.2%

Higher net margin than 40% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

24th percentile

$167,282

Higher top officer pay than 24% of similar nonprofits.

Top officer pay equals 0.5% of source-year revenue.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Asset Growth

31st percentile

0.4%

Faster asset growth than 31% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

39th percentile

3.3%

Faster revenue growth than 39% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Assets

Up

$11,477,055

Up $41,793 (+0.4%) from 2023

Liabilities

Down

$5,209,528

Down $382,593 (-6.8%) from 2023

Net Assets

Up

$6,267,527

Up $424,386 (+7.3%) from 2023

Revenue

Up

$35,363,635

Up $1,132,626 (+3.3%) from 2023

Expenses

Up

$34,939,249

Up $1,282,067 (+3.8%) from 2023

Net Income

Down

$424,386

Down $149,441 (-26%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$15M$10M$5.0M$0Assets 2012: $4,138,571Liabilities 2012: $3,540,458Net Assets 2012: $598,1132012Assets 2013: $4,042,183Liabilities 2013: $3,336,955Net Assets 2013: $705,2282013Assets 2014: $4,545,762Liabilities 2014: $3,538,673Net Assets 2014: $1,007,0892014Assets 2015: $4,856,004Liabilities 2015: $3,595,215Net Assets 2015: $1,260,7892015Assets 2016: $5,384,671Liabilities 2016: $3,886,887Net Assets 2016: $1,497,7842016Assets 2017: $5,461,802Liabilities 2017: $3,921,125Net Assets 2017: $1,540,6772017Assets 2018: $6,160,636Liabilities 2018: $4,601,642Net Assets 2018: $1,558,9942018Assets 2019: $6,459,875Liabilities 2019: $4,484,190Net Assets 2019: $1,975,6852019Assets 2020: $8,017,200Liabilities 2020: $3,933,235Net Assets 2020: $4,083,9652020Assets 2021: $7,911,620Liabilities 2021: $3,586,228Net Assets 2021: $4,325,3922021Assets 2022: $9,391,987Liabilities 2022: $4,122,673Net Assets 2022: $5,269,3142022Assets 2023: $11,435,262Liabilities 2023: $5,592,121Net Assets 2023: $5,843,1412023Assets 2024: $11,477,055Liabilities 2024: $5,209,528Net Assets 2024: $6,267,5272024

Highlighted filing

2024

Assets$11,477,055
Liabilities$5,209,528
Net Assets$6,267,527

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$40M$30M$20M$10M$0Revenue 2012: $16,078,669Expenses 2012: $15,672,992Net Income 2012: $405,6772012Revenue 2013: $15,708,154Expenses 2013: $15,601,039Net Income 2013: $107,1152013Revenue 2014: $17,332,977Expenses 2014: $17,031,116Net Income 2014: $301,8612014Revenue 2015: $19,059,078Expenses 2015: $18,805,378Net Income 2015: $253,7002015Revenue 2016: $18,934,692Expenses 2016: $18,697,697Net Income 2016: $236,9952016Revenue 2017: $19,448,090Expenses 2017: $19,405,197Net Income 2017: $42,8932017Revenue 2018: $20,152,402Expenses 2018: $20,134,085Net Income 2018: $18,3172018Revenue 2019: $21,622,167Expenses 2019: $21,612,036Net Income 2019: $10,1312019Revenue 2020: $27,248,408Expenses 2020: $26,432,575Net Income 2020: $815,8332020Revenue 2021: $25,273,511Expenses 2021: $25,032,084Net Income 2021: $241,4272021Revenue 2022: $28,944,341Expenses 2022: $28,000,419Net Income 2022: $943,9222022Revenue 2023: $34,231,009Expenses 2023: $33,657,182Net Income 2023: $573,8272023Revenue 2024: $35,363,635Expenses 2024: $34,939,249Net Income 2024: $424,3862024

Highlighted filing

2024

Revenue$35,363,635
Expenses$34,939,249
Net Income$424,386

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 1, 2025
Return Version
2024v5.0
Gross Receipts
$35,363,635
Mission and Program Overview

Mission

The mission of the agency is to plan, coordinate and advocate for the development of a coordinated service delivery system to serve the needs of older persons living in mid-florida.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$5,049,205$5,745,196▲ $695,991
Pledges and Grants Receivable$5,363,701$4,778,450▼ $585,251
Land, Buildings, and Equipment, Net$873,651$827,284▼ $46,367
Prepaid Expenses and Deferred Charges$110,688$109,672▼ $1,016
Total Assets$11,435,262$11,477,055▲ $41,793
Other Assets Total$38,017$16,453▼ $21,564
Liabilities
Accounts Payable and Accrued Expenses$5,473,813$5,193,075▼ $280,738
Deferred Revenue$80,291--
Other Liabilities$38,017$16,453▼ $21,564
Total Liabilities$5,592,121$5,209,528▼ $382,593
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,843,141$6,267,527▲ $424,386
Total Net Assets Fund Balance$5,843,141$6,267,527▲ $424,386
Total Liabilities and Net Assets / Fund Balance$11,435,262$11,477,055▲ $41,793

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$805,137$528,781$1,333,918
Equipment$22,147$460,754$482,901
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Katina MustipherChief Exec OFT$167,282$167,282
Katina MustipherChief Exec Officer-$167,282$167,282
Christopher JohnsonDirector of FinaFT$96,157$96,157
Lisa KanarekCOOFT$87,665$87,665

Board Members and Trustees

NameTitle
Shirley Green BrownPresident
Cheryl DanleyBoard Member
Marcia BurrBoard Member
Mary DukesBoard Member
Mary MitchellBoard Member
Phyllis McknightBoard Member
Salvie AndreolaBoard Member
Victoria ConklinBoard Member
Roque Perez-velezPast Preside
Mildred MilliganSecretary
Jeff GreenspanTreasurer
Richard EsseckVice Preside

Highest Paid Contractors

ContractorServicesLocationCompensation
James Moore & Co Pl-5931 NW 1ST PL, Gainesville, FL 32607$289,246
Me Perkins Construction &-505 LAFAYETTE AVE, Live Oak, FL 32064$249,300
Robinrose Construction LLC-129 JUNIPER TRAIL, Ocala, FL 34480$242,000
Revenue and Support

Revenue Composition

Contributions and Grants
$35,363,635
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$4,975,983
Change in Net Assets
$424,386

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeReported Amount
Clothing and Household Goods$70,819
Total Noncash Contributions$70,819

Audited Revenue Reconciliation

Revenue per Audited Statements
$35,363,635
Revenue Not Reported on Form 990
$336,711
Total Revenue per Audited Statements
$35,700,346
Total Revenue per Form 990
$35,363,635
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$23,918,875
Other Expenses$5,951,390
Salaries, Compensation, and Employee Benefits$5,068,984
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$23,918,875--$23,918,875
Other Salaries and Wages$2,723,915$604,056-$3,327,971
Other Employee Benefits$823,527$288,776-$1,112,303
Current Officers, Directors, Trustees, and Key Employees-$351,104-$351,104
Fees for Services Accounting$189,522$152,644-$342,166
Payroll Taxes$205,534$72,072-$277,606
Office Expenses$80,574$74,022-$154,596
Travel$76,818$7,467-$84,285
Other Expenses$70,819$18,029-$70,819
All Other Expenses$39,237$20,955-$60,192
Depreciation Depletion$52,823--$52,823
Advertising$29,958$17,232-$47,190
Fees for Services Other$16,306$13,133-$29,439
Total Functional Expenses$33,143,554$1,795,695$0$34,939,249

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$35,275,960
Expenses per Audited Statements$34,939,249
Total Expenses per Form 990$34,939,249
Expenses Not Reported on Form 990$336,711
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Mid- Florida Community Services IncBrooksville, FL501(c)Elderly Assistance$6,107,930
Marion County Senior Services IncOcala, FL501(c)Elderly Assistance$5,029,486
Eldercare of Alachua County IncGainesville, FL501(c)Elderly Assistance$4,752,169
Suwannee River Economic Council IncLive Oak, FL501(c)Elderly Assistance$3,307,472
Citrus County Support ServicesLecanto, FL501(c)Elderly Assistance$2,530,066
Columbia County Senior Services IncLake City, FL501(c)Elderly Assistance$1,162,926
Community Legal Services of Mid FlDaytona Beach, FL501(c)Elderly Assistance$161,839
Three Rivers Legal ServicesGainesville, FL501(c)Elderly Assistance$112,679
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
Operating Lease Liability$16,453
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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, Page 6, Part VI, Line 11B

The 990 is sent to the board of directors for review and approval.

Form 990, Page 6, Part VI, Line 12C

Members review and sign an annual certificate of compliance with conflict of interest policy.

Form 990, Page 6, Part VI, Line 15A

The salary for the ceo/executive director and other top officials are set by a range determined by the board of directors. The range is updated periodically for cost of living adjustments.

Form 990, Page 6, Part VI, Line 15B

The salary for all employees are set by a range determined by the board of directors. The range is updated periodically for cost of living adjustments.

Form 990, Page 6, Part VI, Line 19

The governing documents conflict of interet policy and financial statements are made available to the public upon request

Filing and Contact Details

Filer

Filer Name
Mid Florida Area Agency on Aging
EIN
59-1777567
Phone
3523786649
Address
100 SW 75TH STREET SUITE 301, GAINESVILLE, FL 32607
Doing Business As
Elder Options

Signing Officer

Name
Katina Mustipher
Title
Chief Exec Officer
Phone
3523786649
Signed
2025-07-01

Organization Details

Principal Officer
Katina Mustipher
Formed
1977
Legal Domicile
Fl
Voting Board Members
15
Independent Board Members
15
Employees
81
Volunteers
117

Preparer

Firm
Mka Advisory LLC
Address
501 S NEW YORK AVE STE 100, WINTER PARK, FL 32789-4241
Preparer
W Ed Moss Jr
Phone
4076445811
Supplemental Narrative

Additional Explanations

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

Title iii d - this program provides for disease prevention and health promotion services including counseling and educational services for individuals and primary care givers; health promotion; physical fitness; education on availability of benefits and appropriate use of preventive services; education on medication management. Title iii e - this program allows for providing multifaceted systems of support services for: (1) family caregivers; and (2) grandparents or older individuals who are relative caregivers. Services to be provided include: information to caregivers about available services, assistance to caregivers in gaining access to the services; individual counseling, and caregiver training to caregivers to assist the caregivers in making decisions and solving problems relating to their caregiving roles; respite care to enable caregivers to be temporarily relieved from their caregiving responsibilities; and supplemental services, on a limited basis, to implement the care provided by caregivers. Title vii elder abuse - this program allows us to support activities to develop, strengthen, and carry out programs for the prevention, detection, assessment, and treatment of, intervention in, investigation of, and response to elder abuse, neglect, and exploitation (including financial exploitation). Emergency home energy assistance for the elderly - this program allows us to help low-income people meet the costs of home energy (defined as heating and cooling of residences), increase thier energy self-sufficiency,and reduce their vulnerability resulting from energy needs. A primary purpose is meeting immediate home energy needs. The target population is low-income households, especially those with the lowest incomes and the highest home energy costs or needs in relation to income, taking into account family size. Additional targets are low-income households with members who are especially vulnerable, including the elderly, persons with disabilities, and young children. Alzheimer's disease initiatives- alzheimer model day care must provide service delivery to persons suffering from alzheimer's disease or a related memory disorder and provide training for health care and social service personnel in the care of persons having alzheimer's disease or related memory disorders. In addition, alzheimer's disease initiative provides in- home, facility- based, emergency and extended care respite for caregivers of individuals 18 years or age or older that are diagnosed with, or suspected of having alzheimer's disease or a related disorder. Home care for the elderly - this program is to encourage the provision of care for people age 60 and older in family type living arrangements in private homes as an alternative to institutional or nursing home care. The program provides a basic subsidy averaging 160 a month to a caregiver for three or fewer elders living in a private home to provide basic services of maintenance and supervisiion, as well as coordinating other necessary specialized services.

Financial Statement Notes

Schedule D, Page 3, Part X

The agency has reviewed and evaluated the relevant technical merits of each of its tax positions in accordance with accounting principles generally accepted in the united states of america for accounting for uncertainty in income taxes, and determined that there are no uncertain tax positions that would have a material impact on the financial statements of the agency.

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IRS990/Form990PartVIISectionAGrp/PersonNm6MARCIA BURR
IRS990/Form990PartVIISectionAGrp/PersonNm7MARY DUKES
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IRS990/Form990PartVIISectionAGrp/TitleTxt12CHIEF EXEC O
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IRS990/MissionDesc0THE MISSION OF THE AGENCY IS TO PLAN, COORDINATE AND ADVOCATE FOR THE DEVELOPMENT OF A COORDINATED SERVICE DELIVERY SYSTEM TO SERVE THE NEEDS OF OLDER PERSONS LIVING IN MID-FLORIDA.
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IRS990/ProgSrvcAccomActy2Grp/Desc0COMMUNITY CARE FOR THE ELDERLY - TO PROVIDE A CONTINUM OF CARE THROUGH THE DEVELOPMENT, EXPANSION, REORGANIZATION AND COORDINATION OF MULTIPLE COMMUNITY- BASED SERVICES TO ASSIST FUNCTIONALLY IMPAIRED ELDERS IN LIVING AS INDEPENDENTLY AS POSSIBLE IN THEIR OWN HOMES OR IN THE HOMES OF RELATIVES OR CAREGIVERS IN THE LEAST RESTRICTIVE ENVIRONMENT SUITABLE TO THEIR NEEDS AND PREVENT OR DELAY MORE COSTLY INSTITUTIONALIZATION.
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IRS990/ProgSrvcAccomActy3Grp/Desc0TITLE III B - TO MAXIMIZE THE SUPPORT PROVIDED TO OLDER AMERICANS TO ENABLE THEM TO REMAIN IN THIER HOMES. THIS PROGRAM INVOLVES FACILITATING THE DEVELOPMENT AND IMPLEMENTATION OF A COMPREHENSIVE, COORDINATD SYSTEM FOR PROVIDING LONG-TERM CARE IN HOME AND COMMUNITY-BASED SETTINGS, IN A MANNER RESPONSIVE TO THE NEEDS AND PREFERENCES OF OLDER INDIVIDUALS AND THEIR FAMILY CAREGIVERS.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0TITLE III D - THIS PROGRAM PROVIDES FOR DISEASE PREVENTION AND HEALTH PROMOTION SERVICES INCLUDING COUNSELING AND EDUCATIONAL SERVICES FOR INDIVIDUALS AND PRIMARY CARE GIVERS; HEALTH PROMOTION; PHYSICAL FITNESS; EDUCATION ON AVAILABILITY OF BENEFITS AND APPROPRIATE USE OF PREVENTIVE SERVICES; EDUCATION ON MEDICATION MANAGEMENT. TITLE III E - THIS PROGRAM ALLOWS FOR PROVIDING MULTIFACETED SYSTEMS OF SUPPORT SERVICES FOR: (1) FAMILY CAREGIVERS; AND (2) GRANDPARENTS OR OLDER INDIVIDUALS WHO ARE RELATIVE CAREGIVERS. SERVICES TO BE PROVIDED INCLUDE: INFORMATION TO CAREGIVERS ABOUT AVAILABLE SERVICES, ASSISTANCE TO CAREGIVERS IN GAINING ACCESS TO THE SERVICES; INDIVIDUAL COUNSELING, AND CAREGIVER TRAINING TO CAREGIVERS TO ASSIST THE CAREGIVERS IN MAKING DECISIONS AND SOLVING PROBLEMS RELATING TO THEIR CAREGIVING ROLES; RESPITE CARE TO ENABLE CAREGIVERS TO BE TEMPORARILY RELIEVED FROM THEIR CAREGIVING RESPONSIBILITIES; AND SUPPLEMENTAL SERVICES, ON A LIMITED BASIS, TO IMPLEMENT THE CARE PROVIDED BY CAREGIVERS. TITLE VII ELDER ABUSE - THIS PROGRAM ALLOWS US TO SUPPORT ACTIVITIES TO DEVELOP, STRENGTHEN, AND CARRY OUT PROGRAMS FOR THE PREVENTION, DETECTION, ASSESSMENT, AND TREATMENT OF, INTERVENTION IN, INVESTIGATION OF, AND RESPONSE TO ELDER ABUSE, NEGLECT, AND EXPLOITATION (INCLUDING FINANCIAL EXPLOITATION). EMERGENCY HOME ENERGY ASSISTANCE FOR THE ELDERLY - THIS PROGRAM ALLOWS US TO HELP LOW-INCOME PEOPLE MEET THE COSTS OF HOME ENERGY (DEFINED AS HEATING AND COOLING OF RESIDENCES), INCREASE THIER ENERGY SELF-SUFFICIENCY,AND REDUCE THEIR VULNERABILITY RESULTING FROM ENERGY NEEDS. A PRIMARY PURPOSE IS MEETING IMMEDIATE HOME ENERGY NEEDS. THE TARGET POPULATION IS LOW-INCOME HOUSEHOLDS, ESPECIALLY THOSE WITH THE LOWEST INCOMES AND THE HIGHEST HOME ENERGY COSTS OR NEEDS IN RELATION TO INCOME, TAKING INTO ACCOUNT FAMILY SIZE. ADDITIONAL TARGETS ARE LOW-INCOME HOUSEHOLDS WITH MEMBERS WHO ARE ESPECIALLY VULNERABLE, INCLUDING THE ELDERLY, PERSONS WITH DISABILITIES, AND YOUNG CHILDREN. ALZHEIMER'S DISEASE INITIATIVES- ALZHEIMER MODEL DAY CARE MUST PROVIDE SERVICE DELIVERY TO PERSONS SUFFERING FROM ALZHEIMER'S DISEASE OR A RELATED MEMORY DISORDER AND PROVIDE TRAINING FOR HEALTH CARE AND SOCIAL SERVICE PERSONNEL IN THE CARE OF PERSONS HAVING ALZHEIMER'S DISEASE OR RELATED MEMORY DISORDERS. IN ADDITION, ALZHEIMER'S DISEASE INITIATIVE PROVIDES IN- HOME, FACILITY- BASED, EMERGENCY AND EXTENDED CARE RESPITE FOR CAREGIVERS OF INDIVIDUALS 18 YEARS OR AGE OR OLDER THAT ARE DIAGNOSED WITH, OR SUSPECTED OF HAVING ALZHEIMER'S DISEASE OR A RELATED DISORDER. HOME CARE FOR THE ELDERLY - THIS PROGRAM IS TO ENCOURAGE THE PROVISION OF CARE FOR PEOPLE AGE 60 AND OLDER IN FAMILY TYPE LIVING ARRANGEMENTS IN PRIVATE HOMES AS AN ALTERNATIVE TO INSTITUTIONAL OR NURSING HOME CARE. THE PROGRAM PROVIDES A BASIC SUBSIDY AVERAGING 160 A MONTH TO A CAREGIVER FOR THREE OR FEWER ELDERS LIVING IN A PRIVATE HOME TO PROVIDE BASIC SERVICES OF MAINTENANCE AND SUPERVISIION, AS WELL AS COORDINATING OTHER NECESSARY SPECIALIZED SERVICES.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE AGENCY HAS REVIEWED AND EVALUATED THE RELEVANT TECHNICAL MERITS OF EACH OF ITS TAX POSITIONS IN ACCORDANCE WITH ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA FOR ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, AND DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS THAT WOULD HAVE A MATERIAL IMPACT ON THE FINANCIAL STATEMENTS OF THE AGENCY.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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