Civic Intelligence

Aging with Dignity Inc.

990 • Fiscal year 2015 • EIN 59-3367487

Jan 01, 2015 to Dec 31, 2015 • Filed on Nov 10, 2016

P O Box 1661Tallahassee, FL 32302

(850) 681-2010

Siviq Scores

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

Liabilities / Assets

26th percentile

0.01x

Higher debt load relative to assets than 26% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

28th percentile

0.03x

Higher debt load relative to revenue than 28% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

16th percentile

-16%

Higher net margin than 16% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

91st percentile

$224,665

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 13.9% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

15th percentile

-7.9%

Faster asset growth than 15% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

62nd percentile

8.8%

Faster revenue growth than 62% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Down

$3,626,190

Down $310,031 (-7.9%) from 2014

Net Assets

Down

$3,579,950

Down $318,350 (-8.2%) from 2014

Liabilities

Up

$46,240

Up $8,319 (+22%) from 2014

Revenue

Up

$1,617,966

Up $131,451 (+8.8%) from 2014

Expenses

Up

$1,877,943

Up $461,474 (+33%) from 2014

Net Income

Down

-$259,977

Down $330,023 (-471%) from 2014

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2010: $3,330,449Liabilities 2010: $24,242Net Assets 2010: $3,306,2072010Assets 2011: $3,364,658Liabilities 2011: $7,601Net Assets 2011: $3,357,0572011Assets 2012: $3,687,413Liabilities 2012: $10,997Net Assets 2012: $3,676,4162012Assets 2013: $3,824,652Liabilities 2013: $34,928Net Assets 2013: $3,789,7242013Assets 2014: $3,936,221Liabilities 2014: $37,921Net Assets 2014: $3,898,3002014Assets 2015: $3,626,190Liabilities 2015: $46,240Net Assets 2015: $3,579,9502015Assets 2016: $3,818,723Liabilities 2016: $85,717Net Assets 2016: $3,733,0062016Assets 2017: $3,917,034Liabilities 2017: $111,546Net Assets 2017: $3,805,4882017Assets 2018: $3,911,505Liabilities 2018: $159,326Net Assets 2018: $3,752,1792018Assets 2019: $4,159,017Liabilities 2019: $188,018Net Assets 2019: $3,970,9992019Assets 2020: $6,221,963Liabilities 2020: $224,446Net Assets 2020: $5,997,5172020Assets 2021: $7,983,253Liabilities 2021: $229,537Net Assets 2021: $7,753,7162021Assets 2022: $9,099,778Liabilities 2022: $444,797Net Assets 2022: $8,654,9812022Assets 2023: $10,559,394Liabilities 2023: $588,774Net Assets 2023: $9,970,6202023Assets 2024: $11,521,298Liabilities 2024: $656,963Net Assets 2024: $10,864,3352024

Highlighted filing

2015

Assets$3,626,190
Liabilities$46,240
Net Assets$3,579,950

Operations Trend

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

$4.0M$2.0M$0-$2.0MExpenses 2010: $1,181,8542010Expenses 2011: $1,190,1512011Expenses 2012: $1,109,6522012Revenue 2013: $1,388,698Expenses 2013: $1,199,370Net Income 2013: $189,3282013Revenue 2014: $1,486,515Expenses 2014: $1,416,469Net Income 2014: $70,0462014Revenue 2015: $1,617,966Expenses 2015: $1,877,943Net Income 2015: -$259,9772015Revenue 2016: $1,660,536Expenses 2016: $1,545,560Net Income 2016: $114,9762016Revenue 2017: $1,378,095Expenses 2017: $1,404,683Net Income 2017: -$26,5882017Revenue 2018: $1,580,441Expenses 2018: $1,542,978Net Income 2018: $37,4632018Revenue 2019: $1,702,117Expenses 2019: $1,647,296Net Income 2019: $54,8212019Revenue 2020: $3,637,857Expenses 2020: $1,768,837Net Income 2020: $1,869,0202020Revenue 2021: $3,882,428Expenses 2021: $2,094,702Net Income 2021: $1,787,7262021Revenue 2022: $3,813,804Expenses 2022: $2,522,775Net Income 2022: $1,291,0292022Revenue 2023: $3,843,422Expenses 2023: $2,644,499Net Income 2023: $1,198,9232023Revenue 2024: $3,663,188Expenses 2024: $3,130,656Net Income 2024: $532,5322024

Highlighted filing

2015

Revenue$1,617,966
Expenses$1,877,943
Net Income-$259,977
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Nov 10, 2016
Return Version
2015v2.1
Gross Receipts
$1,991,725
Mission and Program Overview

Mission

To affirm and safeguard the human dignity of individuals as they age and to promote better care for those near the end of life.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$2,487,868$2,092,104▼ $395,764
Investments in Publicly Traded Securities$1,114,587$1,093,230▼ $21,357
Accounts Receivable$228,255$331,949▲ $103,694
Cash and Non-Interest-Bearing Accounts$57,723$46,359▼ $11,364
Inventories for Sale or Use$42,941$41,582▼ $1,359
Prepaid Expenses and Deferred Charges$4,352$20,471▲ $16,119
Total Assets$3,936,221$3,626,190▼ $310,031
Other Assets Total$495$495→ $0
Liabilities
Accounts Payable and Accrued Expenses$37,921$46,240▲ $8,319
Total Liabilities$37,921$46,240▲ $8,319
Net Assets / Fund Balance
Unrestricted Net Assets$3,898,300$3,579,950▼ $318,350
Total Net Assets Fund Balance$3,898,300$3,579,950▼ $318,350
Total Liabilities and Net Assets / Fund Balance$3,936,221$3,626,190▼ $310,031

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$7,700$7,700
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Paul MalleyPresidentFT$172,502$52,163$224,665
Ed ToweyVice Preside-$109,242$13,167$122,409

Board Members and Trustees

NameTitle
Guy SmithChairman
Leslie PietDirector
Robert BrochinDirector
Patricia RusselSecretary
Jim ToweySee Secb for
E Zimmermann BoulosTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$5,997
Program Service Revenue
$257,485
Investment Income
$56,612
Other Revenue
$1,297,872
All Other Contributions
$5,997
Change in Net Assets
$-259,977

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,617,966
Revenue Not Reported on Form 990
$261,737
Total Revenue per Audited Statements
$1,879,703
Total Revenue per Form 990
$1,617,966
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$953,019
Other Expenses$924,924
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$515,185$64,609-$579,794
Current Officers, Directors, Trustees, and Key Employees$202,198$22,467-$224,665
Office Expenses$103,769$4,801-$108,570
Travel$44,719$12,953-$57,672
Occupancy$47,657$8,410-$56,067
Other Employee Benefits$47,313$7,261-$54,574
Payroll Taxes$46,520$5,666-$52,186
All Other Expenses$41,786$5,801-$47,587
Pension Plan Contributions$36,695$5,105-$41,800
Information Technology$27,189$3,150-$30,339
Other Expenses$17,559$3,099-$20,658
Advertising$18,484$2,133-$20,617
Fees for Services Accounting$10,500--$10,500
Insurance$7,418$824-$8,242
Total Functional Expenses$1,671,496$206,447$0$1,877,943

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,198,053
Expenses per Audited Statements$1,877,943
Total Expenses per Form 990$1,877,943
Expenses Not Reported on Form 990$320,110
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Ed ToweyFamily MemberEmployeeNo$122,409
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with family members
Yes
Business relationship with organization members
Yes
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 2

Jim towey ed towey director employee brothers

Form 990, Page 6, Part VI, Line 11B

The organization emails a draft copy of form 990 to the board members for their review. Additionally, the president and the accounting department manager review the tax return thoroughly.

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

At yearly board meeting, board members are asked to complete a statement disclosing any conflicts of interest

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

The board of directors excuses the president from the meeting to discuss his annual review and the compensation for his position. The compensation committee, comprised of chairman, treasurer and secretary make a recommendation to the full board. Discussion includes review of 990 forms of other organizations, existing employment agreements and relevant compensation surveys.upon reaching a decision regarding his role as president and any change in compensation the board calls for his return to the meeting. The board then presents to the president any changes to his compensation for the new year. The board chairman (guy smith) follows up with a letter in writing to any and all changes. This letter is then put into the president's employment folder.

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

The compensation committee, comprised of chairman, treasurer and secretary make a recommendation to the full board. Discussion includes review of 990 forms of other organizations, existing employment agreements and relevant compensation surveys.

Form 990, Page 6, Part VI, Line 19

The organization makes its governing documents, policies, and financial statements available to the public upon request

Filing and Contact Details

Filer

Filer Name
Aging With Dignity Inc
EIN
59-3367487
Phone
8506812010
Address
P O BOX 1661, TALLAHASSEE, FL 32302

Signing Officer

Name
Paul Malley
Title
President
Phone
8506812010
Signed
2016-11-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Paul Malley
Formed
1996
Legal Domicile
Fl
Voting Board Members
7
Independent Board Members
5
Employees
13

Preparer

Firm
James D a Holley & Co
Address
2606 CENTENNIAL PLACE, TALLAHASSEE, FL 32308
Preparer
Joan S Mcintyre
Phone
8508782494
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Cost of goods sold 324,224 investment fees -4,114 rounding 2 cost of goods sold -324,224 investment fees 4,114 total 2

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 2D

Cost of goods sold 324,224 investment fees -4,114 rounding 2

Schedule D, Page 4, Part XII, Line 2D

Cost of goods sold 324,224 investment fees -4,114

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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt01879581
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt01617349
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IRS990ScheduleA/InvestmentIncomeCYPct00.03000
IRS990ScheduleA/InvestmentIncomePYPct00.03000
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IRS990ScheduleA/PublicSupportCY509Pct00.73960
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IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt0181761
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt01971361
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt0603575
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IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus4YearsAmt0181761
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IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt07700
IRS990ScheduleD/ExpensesNotReportedAmt0320110
IRS990ScheduleD/ExpensesSubtotalAmt01877943
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-58375
IRS990ScheduleD/OtherExpensesIncludedAmt0320110
IRS990ScheduleD/OtherRevenueAmt0320112
IRS990ScheduleD/RevenueNotReportedAmt0261737
IRS990ScheduleD/RevenueSubtotalAmt01617966
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0COST OF GOODS SOLD 324,224 INVESTMENT FEES -4,114 ROUNDING 2
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1COST OF GOODS SOLD 324,224 INVESTMENT FEES -4,114
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XII, LINE 2D
IRS990ScheduleD/TotalExpensesPerForm990Amt01877943
IRS990ScheduleD/TotalRevenuePerForm990Amt01617966
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01879703
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IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/CompensationCommitteeInd0X
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/Form990OfOtherOrganizationsInd0X
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0172502
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount017498
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt0200669
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt034665
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0PAUL MALLEY
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0224665
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0ED TOWEY
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0FAMILY MEMBER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0122409
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0EMPLOYEE
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0JIM TOWEY ED TOWEY DIRECTOR EMPLOYEE BROTHERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION EMAILS A DRAFT COPY OF FORM 990 TO THE BOARD MEMBERS FOR THEIR REVIEW. ADDITIONALLY, THE PRESIDENT AND THE ACCOUNTING DEPARTMENT MANAGER REVIEW THE TAX RETURN THOROUGHLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AT YEARLY BOARD MEETING, BOARD MEMBERS ARE ASKED TO COMPLETE A STATEMENT DISCLOSING ANY CONFLICTS OF INTEREST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS EXCUSES THE PRESIDENT FROM THE MEETING TO DISCUSS HIS ANNUAL REVIEW AND THE COMPENSATION FOR HIS POSITION. THE COMPENSATION COMMITTEE, COMPRISED OF CHAIRMAN, TREASURER AND SECRETARY MAKE A RECOMMENDATION TO THE FULL BOARD. DISCUSSION INCLUDES REVIEW OF 990 FORMS OF OTHER ORGANIZATIONS, EXISTING EMPLOYMENT AGREEMENTS AND RELEVANT COMPENSATION SURVEYS.UPON REACHING A DECISION REGARDING HIS ROLE AS PRESIDENT AND ANY CHANGE IN COMPENSATION THE BOARD CALLS FOR HIS RETURN TO THE MEETING. THE BOARD THEN PRESENTS TO THE PRESIDENT ANY CHANGES TO HIS COMPENSATION FOR THE NEW YEAR. THE BOARD CHAIRMAN (GUY SMITH) FOLLOWS UP WITH A LETTER IN WRITING TO ANY AND ALL CHANGES. THIS LETTER IS THEN PUT INTO THE PRESIDENT'S EMPLOYMENT FOLDER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE COMPENSATION COMMITTEE, COMPRISED OF CHAIRMAN, TREASURER AND SECRETARY MAKE A RECOMMENDATION TO THE FULL BOARD. DISCUSSION INCLUDES REVIEW OF 990 FORMS OF OTHER ORGANIZATIONS, EXISTING EMPLOYMENT AGREEMENTS AND RELEVANT COMPENSATION SURVEYS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6COST OF GOODS SOLD 324,224 INVESTMENT FEES -4,114 ROUNDING 2 COST OF GOODS SOLD -324,224 INVESTMENT FEES 4,114 TOTAL 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9
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IRS990/TotalAssetsBOYAmt03936221

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.5$0.66$10.9$3.66$3.13$0.53
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.6$0.59$9.97$3.84$2.64$1.20
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.10$0.44$8.65$3.81$2.52$1.29
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.98$0.23$7.75$3.88$2.09$1.79
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.22$0.22$6.00$3.64$1.77$1.87
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.16$0.19$3.97$1.70$1.65$0.05
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.91$0.16$3.75$1.58$1.54$0.04
2017Summary only. Only limited summary data is available for this year.$3.92$0.11$3.81$1.38$1.40$0.03
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.82$0.09$3.73$1.66$1.55$0.11
2015Detailed filing. Detailed filing data is available for this year.$3.63$0.05$3.58$1.62$1.88$0.26
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.94$0.04$3.90$1.49$1.42$0.07
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.82$0.03$3.79$1.39$1.20$0.19
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.69$0.01$3.68$1.11
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.36$0.01$3.36$1.19
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.33$0.02$3.31$1.18