Civic Intelligence

Union Council on Aging Inc.

990 • Fiscal year 2015 • EIN 72-0651270

Jul 01, 2014 to Jun 30, 2015 • Filed on Nov 14, 2015

606 E Boundary StreetFarmerville, LA 71241

(318) 368-2205

Siviq Scores

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

Liabilities / Assets

43rd percentile

0.02x

Higher debt load relative to assets than 43% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

45th percentile

0.03x

Higher debt load relative to revenue than 45% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Net Margin

79th percentile

21%

Higher net margin than 79% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

61st percentile

$40,000

Higher top officer pay than 61% of similar nonprofits.

Top officer pay equals 6.6% of source-year revenue.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Asset Growth

77th percentile

18%

Faster asset growth than 77% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

30th percentile

-6.4%

Faster revenue growth than 30% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Assets

Up

$725,989

Up $109,680 (+18%) from 2014

Net Assets

Up

$709,668

Up $130,347 (+22%) from 2014

Liabilities

Down

$16,321

Down $20,667 (-56%) from 2014

Revenue

Down

$607,205

Down $41,434 (-6.4%) from 2014

Expenses

Down

$476,858

Down $148,259 (-24%) from 2014

Net Income

Up

$130,347

Up $106,825 (+454%) from 2014

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2011: $611,110Liabilities 2011: $144,736Net Assets 2011: $466,3742011Assets 2012: $682,367Liabilities 2012: $157,042Net Assets 2012: $525,3252012Assets 2013: $707,716Liabilities 2013: $151,917Net Assets 2013: $555,7992013Assets 2014: $616,309Liabilities 2014: $36,988Net Assets 2014: $579,3212014Assets 2015: $725,989Liabilities 2015: $16,321Net Assets 2015: $709,6682015Assets 2016: $713,841Liabilities 2016: $32,364Net Assets 2016: $681,4772016Assets 2017: $692,691Liabilities 2017: $25,982Net Assets 2017: $666,7092017Assets 2018: $651,355Liabilities 2018: $37,203Net Assets 2018: $614,1522018Assets 2019: $611,596Liabilities 2019: $38,851Net Assets 2019: $572,7452019Assets 2020: $616,015Liabilities 2020: $11,988Net Assets 2020: $604,0272020Assets 2021: $711,128Liabilities 2021: $17,185Net Assets 2021: $693,9432021Assets 2022: $736,585Liabilities 2022: $43,257Net Assets 2022: $693,3282022Assets 2023: $735,295Liabilities 2023: $24,808Net Assets 2023: $710,4872023Assets 2024: $678,085Liabilities 2024: $36,834Net Assets 2024: $641,2512024Assets 2025: $717,993Liabilities 2025: $40,064Net Assets 2025: $677,9292025

Highlighted filing

2015

Assets$725,989
Liabilities$16,321
Net Assets$709,668

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $721,963Expenses 2011: $604,692Net Income 2011: $117,2712011Revenue 2012: $655,230Expenses 2012: $596,279Net Income 2012: $58,9512012Revenue 2013: $647,117Expenses 2013: $616,643Net Income 2013: $30,4742013Revenue 2014: $648,639Expenses 2014: $625,117Net Income 2014: $23,5222014Revenue 2015: $607,205Expenses 2015: $476,858Net Income 2015: $130,3472015Revenue 2016: $458,012Expenses 2016: $486,203Net Income 2016: -$28,1912016Revenue 2017: $458,531Expenses 2017: $473,299Net Income 2017: -$14,7682017Revenue 2018: $457,415Expenses 2018: $509,972Net Income 2018: -$52,5572018Revenue 2019: $457,808Expenses 2019: $497,986Net Income 2019: -$40,1782019Revenue 2020: $562,880Expenses 2020: $531,598Net Income 2020: $31,2822020Revenue 2021: $622,819Expenses 2021: $532,903Net Income 2021: $89,9162021Revenue 2022: $551,684Expenses 2022: $552,299Net Income 2022: -$6152022Revenue 2023: $652,439Expenses 2023: $635,280Net Income 2023: $17,1592023Revenue 2024: $736,367Expenses 2024: $805,523Net Income 2024: -$69,1562024Revenue 2025: $824,082Expenses 2025: $787,404Net Income 2025: $36,6782025

Highlighted filing

2015

Revenue$607,205
Expenses$476,858
Net Income$130,347
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Nov 14, 2015
Return Version
2014v5.0
Gross Receipts
$607,205
Mission and Program Overview

Mission

The primary function of the Union Council on Aging, Inc. is to improve the quality of life for the parish's elderly and to provide services to the elderly as well as coordinate and monitor the services of other local agencies serving aging people of the parish.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$369,869$436,238▲ $66,369
Cap Stk Tr Prin Current Funds$331,147$428,098▲ $96,951
Land, Buildings, and Equipment, Net$246,440$280,021▲ $33,581
Pd in Cap Srpls Land Bldg Eqp Fund$246,440$280,021▲ $33,581
Accounts Receivable-$9,730-
Rtn Earn Endowment Incm Other Fnds$1,734$1,549▼ $185
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$616,309$725,989▲ $109,680
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$30,201$9,445▼ $20,756
Other Liabilities$6,787$6,876▲ $89
Total Liabilities$36,988$16,321▼ $20,667
Net Assets / Fund Balance
Total Net Assets Fund Balance$579,321$709,668▲ $130,347
Total Liabilities and Net Assets / Fund Balance$616,309$725,989▲ $109,680

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$98,133$140,616$238,749
Buildings$92,232$101,948$194,180
Leasehold Improvements$83,656$18,324$101,980
Land$6,000-$6,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Louise DentonExecutive DirectorFT$40,000$40,000

Board Members and Trustees

NameTitle
Anita AllenChairman
Barbara WheelerVice President
Betty BarronDirector
Connie ColeDirector
Evelyn BeairdDirector
Janice WyattDirector
John WatleyDirector
Merle FinleyDirector
Mildred BrantleyDirector
Mildred ReevesDirector
Nina DouglasDirector
Patsy ReevesDirector
Peggy AndersonDirector
Pamela HollowaySecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$602,460
Program Service Revenue
$0
Investment Income
$4,745
Other Revenue
$0
All Other Contributions
$88,531
Change in Net Assets
$130,347
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$296,420
Other Expenses$180,438
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$199,323$27,402-$226,725
Current Officers, Directors, Trustees, and Key Employees$40,000--$40,000
Payroll Taxes$25,373$4,322-$29,695
Depreciation Depletion-$29,005-$29,005
Travel$8,067$281-$8,348
Other Expenses$4,185$5,164-$4,185
Total Functional Expenses$406,493$70,365$0$476,858
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

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Compensated Absences$6,876
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
No
Backup withholding compliance
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
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, Line 11B: Form 990 Review Process

Reviewed by Board prior to filing

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Upon Request

Filing and Contact Details

Filer

Filer Name
Union Council on Aging Inc
EIN
72-0651270
Phone
3183682205
Address
606 E Boundary Street, Farmerville, LA 71241

Signing Officer

Name
Louise Denton
Title
Executive Director
Signed
2015-11-14
Discuss with paid preparer
Yes

Organization Details

Formed
1964
Legal Domicile
La
Voting Board Members
14
Independent Board Members
14
Employees
16

Preparer

Firm
David M Hartt CPA APAC
Address
118 Fiddlers Creek Drive, West Monroe, LA 71291
Preparer
David M Hartt CPA
Phone
3185126367
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

OTHER PROGRAM SERVICES 4: Provides education, recreation and health services to the elderly and provides aid to abused elderly.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0Executive Dir.
IRS990/Form990PartVIISectionAGrp/TitleTxt1Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt2Vice President
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IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0260888
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0246440
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0280021
IRS990/LandBldgEquipCostOrOtherBssAmt0540909
IRS990/LegalDomicileStateCd0LA
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0The primary function of the Union Council on Aging, Inc. is to improve the quality of life for the parish's elderly and to provide services to the elderly as well as coordinate and monitor the services of other local agencies serving aging people of the parish.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0579321
IRS990/NetAssetsOrFundBalancesEOYAmt0709668
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Operating Services
IRS990/OtherExpensesGrp/Desc1Other Costs
IRS990/OtherExpensesGrp/Desc2Operating Supplies
IRS990/OtherExpensesGrp/Desc3Utility Assistance
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt03666
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1525
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt25164
IRS990/OtherExpensesGrp/ProgramServicesAmt062246
IRS990/OtherExpensesGrp/ProgramServicesAmt142306
IRS990/OtherExpensesGrp/ProgramServicesAmt224993
IRS990/OtherExpensesGrp/ProgramServicesAmt34185
IRS990/OtherExpensesGrp/TotalAmt065912
IRS990/OtherExpensesGrp/TotalAmt142831
IRS990/OtherExpensesGrp/TotalAmt230157
IRS990/OtherExpensesGrp/TotalAmt34185
IRS990/OtherLiabilitiesGrp/BOYAmt06787
IRS990/OtherLiabilitiesGrp/EOYAmt06876
IRS990/OtherRevenueMiscGrp/Desc0Miscellaneous
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt027402
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0199323
IRS990/OtherSalariesAndWagesGrp/TotalAmt0226725
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt04322
IRS990/PayrollTaxesGrp/ProgramServicesAmt025373
IRS990/PayrollTaxesGrp/TotalAmt029695
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt0246440
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt0280021
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Rental
IRS990/ProgSrvcAccomActy2Grp/Desc0Provides social services to the elderly and provides in-home services for frail elderly citizens.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0102994
IRS990/ProgSrvcAccomActy3Grp/Desc0Provides emergency utility assistance.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt04185
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0632916
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt02175
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0320560
IRS990/PYProgramServiceRevenueAmt013548
IRS990/PYRevenuesLessExpensesAmt023522
IRS990/PYSalariesCompEmpBnftPaidAmt0304557
IRS990/PYTotalExpensesAmt0625117
IRS990/PYTotalRevenueAmt0648639
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0130347
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt01734
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt01549
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0602461
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0632916
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0632918
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0633716
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0627370
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt03129381
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt04745
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt02175
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0651
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0766
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0955
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt09292
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt013548
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt013548
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt020748
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt093638
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0141482
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.95400
IRS990ScheduleA/PublicSupportPY170Pct00.94170
IRS990ScheduleA/PublicSupportTotal170Amt03129381
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0602461
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0632916
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0632918
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0633716
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0627370
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03129381
IRS990ScheduleA/TotalSupportAmt03280155
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt092232
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0101948
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0194180
IRS990ScheduleD/EquipmentGrp/BookValueAmt098133
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0140616
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0238749
IRS990ScheduleD/LandGrp/BookValueAmt06000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt06000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt083656
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt018324
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0101980
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt06876

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$7.18$0.40$6.78$8.24$7.87$0.37
2024Detailed filing. Detailed filing data is available for this year.$6.78$0.37$6.41$7.36$8.06$0.69
2023Detailed filing. Detailed filing data is available for this year.$7.35$0.25$7.10$6.52$6.35$0.17
2022Detailed filing. Detailed filing data is available for this year.$7.37$0.43$6.93$5.52$5.52$0.01
2021Detailed filing. Detailed filing data is available for this year.$7.11$0.17$6.94$6.23$5.33$0.90
2020Detailed filing. Detailed filing data is available for this year.$6.16$0.12$6.04$5.63$5.32$0.31
2019Detailed filing. Detailed filing data is available for this year.$6.12$0.39$5.73$4.58$4.98$0.40
2018Detailed filing. Detailed filing data is available for this year.$6.51$0.37$6.14$4.57$5.10$0.53
2017Detailed filing. Detailed filing data is available for this year.$6.93$0.26$6.67$4.59$4.73$0.15
2016Detailed filing. Detailed filing data is available for this year.$7.14$0.32$6.81$4.58$4.86$0.28
2015Detailed filing. Detailed filing data is available for this year.$7.26$0.16$7.10$6.07$4.77$1.30
2014Detailed filing. Detailed filing data is available for this year.$6.16$0.37$5.79$6.49$6.25$0.24
2013Summary only. Only limited summary data is available for this year.$7.08$1.52$5.56$6.47$6.17$0.30
2012Summary only. Only limited summary data is available for this year.$6.82$1.57$5.25$6.55$5.96$0.59
2011Summary only. Only limited summary data is available for this year.$6.11$1.45$4.66$7.22$6.05$1.17