Civic Intelligence

Sevier County Council on Aging

990 • Fiscal year 2020 • EIN 62-0995993

Jul 01, 2019 to Jun 30, 2020 • Filed on Nov 06, 2020

1220 West Main StreetSevierville, TN 37862

(865) 453-8080

Siviq Scores

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

Liabilities / Assets

87th percentile

0.60x

Higher debt load relative to assets than 87% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

91st percentile

1.28x

Higher debt load relative to revenue than 91% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Net Margin

47th percentile

4.8%

Higher net margin than 47% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

51st percentile

$0

Higher top officer pay than 51% of similar nonprofits.

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

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Asset Growth

24th percentile

-2.9%

Faster asset growth than 24% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

36th percentile

-11%

Faster revenue growth than 36% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Assets

Down

$547,704

Down $16,604 (-2.9%) from 2019

Net Assets

Up

$218,238

Up $12,435 (+6.0%) from 2019

Liabilities

Down

$329,466

Down $29,039 (-8.1%) from 2019

Revenue

Down

$257,550

Down $31,638 (-11%) from 2019

Expenses

Down

$245,113

Down $51,866 (-17%) from 2019

Net Income

Up

$12,437

Up $20,228 (+260%) from 2019

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: $457,494Liabilities 2011: $440,918Net Assets 2011: $16,5762011Assets 2012: $462,985Liabilities 2012: $428,055Net Assets 2012: $34,9302012Assets 2013: $440,500Liabilities 2013: $416,382Net Assets 2013: $24,1182013Assets 2014: $428,515Liabilities 2014: $403,624Net Assets 2014: $24,8912014Assets 2015: $419,487Liabilities 2015: $392,407Net Assets 2015: $27,0802015Assets 2016: $432,477Liabilities 2016: $380,219Net Assets 2016: $52,2582016Assets 2017: $508,891Liabilities 2017: $367,331Net Assets 2017: $141,5602017Assets 2018: $567,062Liabilities 2018: $353,468Net Assets 2018: $213,5942018Assets 2019: $564,308Liabilities 2019: $358,505Net Assets 2019: $205,8032019Assets 2020: $547,704Liabilities 2020: $329,466Net Assets 2020: $218,2382020Assets 2021: $531,016Liabilities 2021: $316,549Net Assets 2021: $214,4672021Assets 2022: $535,721Liabilities 2022: $303,058Net Assets 2022: $232,6632022Assets 2023: $571,770Liabilities 2023: $348,221Net Assets 2023: $223,5492023Assets 2024: $1,594,128Liabilities 2024: $280,447Net Assets 2024: $1,313,6812024Assets 2025: $1,631,788Liabilities 2025: $310,167Net Assets 2025: $1,321,6212025

Highlighted filing

2020

Assets$547,704
Liabilities$329,466
Net Assets$218,238

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $84,191Expenses 2011: $113,251Net Income 2011: -$29,0602011Revenue 2012: $92,902Expenses 2012: $74,548Net Income 2012: $18,3542012Revenue 2013: $97,427Expenses 2013: $108,239Net Income 2013: -$10,8122013Revenue 2014: $108,984Expenses 2014: $108,211Net Income 2014: $7732014Revenue 2015: $117,472Expenses 2015: $115,283Net Income 2015: $2,1892015Revenue 2016: $143,262Expenses 2016: $118,084Net Income 2016: $25,1782016Revenue 2017: $200,918Expenses 2017: $111,616Net Income 2017: $89,3022017Revenue 2018: $320,979Expenses 2018: $248,945Net Income 2018: $72,0342018Revenue 2019: $289,188Expenses 2019: $296,979Net Income 2019: -$7,7912019Revenue 2020: $257,550Expenses 2020: $245,113Net Income 2020: $12,4372020Revenue 2021: $205,624Expenses 2021: $209,557Net Income 2021: -$3,9332021Revenue 2022: $285,300Expenses 2022: $267,104Net Income 2022: $18,1962022Revenue 2023: $359,992Expenses 2023: $369,106Net Income 2023: -$9,1142023Revenue 2024: $1,421,677Expenses 2024: $331,545Net Income 2024: $1,090,1322024Revenue 2025: $472,135Expenses 2025: $464,195Net Income 2025: $7,9402025

Highlighted filing

2020

Revenue$257,550
Expenses$245,113
Net Income$12,437
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Nov 6, 2020
Return Version
2019v5.1
Gross Receipts
$307,193
Mission and Program Overview

Mission

This organization provides assistance to senior citizens to purchase medication payment of utilities food rent home repairs and assistance with programs for which they might qualify. One division of our organization runs resident apartments

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$251,451$243,663▼ $7,788
Cash and Non-Interest-Bearing Accounts$207,250$208,815▲ $1,565
Savings and Temporary Cash Investments$105,607$95,226▼ $10,381
Total Assets$564,308$547,704▼ $16,604
Liabilities
Mortgage Notes Payable Secured by Investment Property$335,739--
Accounts Payable and Accrued Expenses$16,961$323,311▲ $306,350
Other Liabilities$5,805$6,155▲ $350
Total Liabilities$358,505$329,466▼ $29,039
Net Assets / Fund Balance
Net Assets With Donor Restrictions-$126,244-
Net Assets Without Donor Restrictions$205,803$91,994▼ $113,809
Total Net Assets Fund Balance$205,803$218,238▲ $12,435
Total Liabilities and Net Assets / Fund Balance$564,308$547,704▼ $16,604

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$79,676$461,132$540,808
Equipment$47,987$254,046$302,033
Land$116,000-$116,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Todd HeptinstallPresident
Richard YeeVice President
Frank PartonDirector
Judy GodfreyDirector
Larry RussellDirector
Mark StrangeDirector
Ralph ObenaufDirector
Wayne HeltonDirector
Tom BroschAdvisory
Diantha CurrierSecretary
Mary CutshawTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$145,746
Program Service Revenue
$0
Investment Income
$1,134
Other Revenue
$110,670
All Other Contributions
$145,746
Change in Net Assets
$12,437
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$189,452
Salaries, Compensation, and Employee Benefits$55,661
Total Fundraising Expense$1,303
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$52,026--$52,026
Depreciation Depletion$34,507--$34,507
Other Expenses$32,949--$32,949
All Other Expenses$11,879-$1,303$13,182
Insurance$11,610--$11,610
Office Expenses$9,108--$9,108
Fees for Services Legal$6,025--$6,025
Travel$4,383--$4,383
Payroll Taxes$3,635--$3,635
Interest$3,357--$3,357
Advertising$258--$258
Total Functional Expenses$243,810$0$1,303$245,113
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
Tenant deposits$6,155
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
Yes
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

Board members all have equal voting rights

Member election for additional members Part VI line 7A

Board members have equal voting rights in selection of additional members

Governing body decisions Part VI line 7B

Board members all hve equal voting rights in governing body decisions

Form 990 governing body review Part VI line 11

The form 990 is reviewed by the board prior to its filing.

Conflict of interest policy compliance Part VI line 12C

All board members have read the conflict of interest policy and understand that they are to report to the board any possible conflict that they might have and are to report any possible conflict that they might suspect others could have.

CEO executive director top management comp Part VI line 15A

Compensation is approved at the board level.

Other officer or key employee compensation Part VI line 15B

All salary payments are first approved at the board level.

Governing documents etc available to public Part VI line 19

The organization makes its governing documents conflict of interest policy and financial statements available to the public at the office of Karen Estep at 1220 West Main Street Sevierville TN 37862.

Filing and Contact Details

Filer

Filer Name
Sevier County Council on Aging
EIN
62-0995993
Address
1220 West Main Street, Sevierville, TN 37862

Signing Officer

Name
Todd Heptinstall
Title
President
Phone
8654538080
Signed
2020-11-06
Discuss with paid preparer
Yes

Organization Details

Formed
1990
Legal Domicile
Tn
Voting Board Members
13
Independent Board Members
13
Employees
2

Preparer

Firm
Hughes & Gosnell CPAs
Address
3814 Powers Street, Knoxville, TN 37917
Preparer
Bill Gosnell CPA
Phone
8656880351
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IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt012437
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt0110670
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0105607
IRS990/SavingsAndTempCashInvstGrp/EOYAmt095226
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0145746
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0298573
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0339762
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0175104
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0119380
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01078565
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt01134
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt01033
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0867
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0823
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0472
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt04329
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99600
IRS990ScheduleA/PublicSupportPY170Pct00.95990
IRS990ScheduleA/PublicSupportTotal170Amt01078565
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0145746
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0298573
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0339762
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0175104
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0119380
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01078565
IRS990ScheduleA/TotalSupportAmt01082894
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/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt079676
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0461132
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0540808
IRS990ScheduleD/EquipmentGrp/BookValueAmt047987
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0254046
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0302033
IRS990ScheduleD/LandGrp/BookValueAmt0116000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0116000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt06155
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Tenant deposits
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0243663
IRS990ScheduleD/TotalLiabilityAmt06155
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Board members all have equal voting rights
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Board members have equal voting rights in selection of additional members
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Board members all hve equal voting rights in governing body decisions
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The form 990 is reviewed by the board prior to its filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4All board members have read the conflict of interest policy and understand that they are to report to the board any possible conflict that they might have and are to report any possible conflict that they might suspect others could have.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Compensation is approved at the board level.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6All salary payments are first approved at the board level.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7The organization makes its governing documents conflict of interest policy and financial statements available to the public at the office of Karen Estep at 1220 West Main Street Sevierville TN 37862.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Governing documents etc available to public Part VI line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0TN
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0564308
IRS990/TotalAssetsEOYAmt0547704
IRS990/TotalAssetsGrp/BOYAmt0564308
IRS990/TotalAssetsGrp/EOYAmt0547704
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0145746
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt01303
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0243810
IRS990/TotalFunctionalExpensesGrp/TotalAmt0245113
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0358505
IRS990/TotalLiabilitiesEOYAmt0329466
IRS990/TotalLiabilitiesGrp/BOYAmt0358505
IRS990/TotalLiabilitiesGrp/EOYAmt0329466
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0205803
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0218238
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0243810
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0111804
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0257550
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0564308
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0547704
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ProgramServicesAmt04383
IRS990/TravelGrp/TotalAmt04383
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt013
IRS990/VotingMembersIndependentCnt013
IRS990/WebsiteAddressTxt0n/a
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Todd Heptinstall
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum08654538080
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-11-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Sevier County Council on Aging
ReturnHeader/Filer/BusinessNameControlTxt0SEVI
ReturnHeader/Filer/EIN0620995993
ReturnHeader/Filer/USAddress/AddressLine1Txt01220 West Main Street
ReturnHeader/Filer/USAddress/CityNm0Sevierville
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TN
ReturnHeader/Filer/USAddress/ZIPCd037862

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.$1.63$0.31$1.32$0.47$0.46$0.01
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.59$0.28$1.31$1.42$0.33$1.09
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.57$0.35$0.22$0.36$0.37$0.01
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.54$0.30$0.23$0.29$0.27$0.02
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.53$0.32$0.21$0.21$0.21$0.00
2020Detailed filing. Detailed filing data is available for this year.$0.55$0.33$0.22$0.26$0.25$0.01
2019Summary only. Only limited summary data is available for this year.$0.56$0.36$0.21$0.29$0.30$0.01
2018Summary only. Only limited summary data is available for this year.$0.57$0.35$0.21$0.32$0.25$0.07
2017Summary only. Only limited summary data is available for this year.$0.51$0.37$0.14$0.20$0.11$0.09
2016Summary only. Only limited summary data is available for this year.$0.43$0.38$0.05$0.14$0.12$0.03
2015Summary only. Only limited summary data is available for this year.$0.42$0.39$0.03$0.12$0.12$0.00
2014Summary only. Only limited summary data is available for this year.$0.43$0.40$0.02$0.11$0.11$0.00
2013Summary only. Only limited summary data is available for this year.$0.44$0.42$0.02$0.10$0.11$0.01
2012Summary only. Only limited summary data is available for this year.$0.46$0.43$0.03$0.09$0.07$0.02
2011Summary only. Only limited summary data is available for this year.$0.46$0.44$0.02$0.08$0.11$0.03