Civic Intelligence

Tensas Council on the Aging Inc.

990 • Fiscal year 2017 • EIN 72-0816636

Jul 01, 2016 to Jun 30, 2017 • Filed on Nov 30, 2017

PO Box 726St Joseph, LA 71366

(318) 766-3770

Siviq Scores

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

Liabilities / Assets

81st percentile

0.16x

Higher debt load relative to assets than 81% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

85th percentile

0.15x

Higher debt load relative to revenue than 85% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

56th percentile

6.1%

Higher net margin than 56% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

92nd percentile

$50,192

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 17.7% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

48th percentile

1.2%

Faster asset growth than 48% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

48th percentile

0.2%

Faster revenue growth than 48% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Up

$260,141

Up $3,025 (+1.2%) from 2016

Net Assets

Up

$217,924

Up $22,241 (+11%) from 2016

Liabilities

Down

$42,217

Down $19,216 (-31%) from 2016

Revenue

Up

$283,048

Up $483 (+0.2%) from 2016

Expenses

Down

$265,744

Down $6,971 (-2.6%) from 2016

Net Income

Up

$17,304

Up $7,454 (+76%) from 2016

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0-$200KAssets 2011: $69,822Liabilities 2011: $83,544Net Assets 2011: -$13,7222011Assets 2012: $26,193Liabilities 2012: $66,046Net Assets 2012: -$39,8532012Assets 2013: $24,410Liabilities 2013: $71,210Net Assets 2013: -$46,8002013Assets 2014: $21,510Liabilities 2014: $48,811Net Assets 2014: -$27,3012014Assets 2015: $257,254Liabilities 2015: $71,421Net Assets 2015: $185,8332015Assets 2016: $257,116Liabilities 2016: $61,433Net Assets 2016: $195,6832016Assets 2017: $260,141Liabilities 2017: $42,217Net Assets 2017: $217,9242017Assets 2018: $268,219Liabilities 2018: $35,046Net Assets 2018: $233,1732018Assets 2019: $253,069Liabilities 2019: $31,311Net Assets 2019: $221,7582019Assets 2020: $278,539Liabilities 2020: $21,343Net Assets 2020: $257,1962020Assets 2021: $317,553Liabilities 2021: $30,086Net Assets 2021: $287,4672021Assets 2022: $320,200Liabilities 2022: $34,542Net Assets 2022: $285,6582022Assets 2023: $453,472Liabilities 2023: $244,122Net Assets 2023: $209,3502023Assets 2024: $355,998Liabilities 2024: $246,279Net Assets 2024: $109,7192024Assets 2025: $294,684Liabilities 2025: $240,324Net Assets 2025: $54,3602025

Highlighted filing

2017

Assets$260,141
Liabilities$42,217
Net Assets$217,924

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2011: $301,684Expenses 2011: $323,239Net Income 2011: -$21,5552011Revenue 2012: $292,845Expenses 2012: $318,976Net Income 2012: -$26,1312012Expenses 2013: $298,7142013Revenue 2014: $297,853Expenses 2014: $278,354Net Income 2014: $19,4992014Revenue 2015: $461,554Expenses 2015: $248,420Net Income 2015: $213,1342015Revenue 2016: $282,565Expenses 2016: $272,715Net Income 2016: $9,8502016Revenue 2017: $283,048Expenses 2017: $265,744Net Income 2017: $17,3042017Revenue 2018: $288,906Expenses 2018: $273,814Net Income 2018: $15,0922018Revenue 2019: $295,201Expenses 2019: $312,716Net Income 2019: -$17,5152019Revenue 2020: $395,331Expenses 2020: $359,893Net Income 2020: $35,4382020Revenue 2021: $391,125Expenses 2021: $360,854Net Income 2021: $30,2712021Revenue 2022: $406,837Expenses 2022: $408,646Net Income 2022: -$1,8092022Revenue 2023: $412,270Expenses 2023: $488,578Net Income 2023: -$76,3082023Revenue 2024: $534,812Expenses 2024: $634,263Net Income 2024: -$99,4512024Revenue 2025: $551,107Expenses 2025: $606,466Net Income 2025: -$55,3592025

Highlighted filing

2017

Revenue$283,048
Expenses$265,744
Net Income$17,304
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Nov 30, 2017
Return Version
2016v3.0
Gross Receipts
$283,048
Mission and Program Overview

Mission

The primary function of the Tensas 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 the aging people of the parish.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$152,219$163,379▲ $11,160
Pd in Cap Srpls Land Bldg Eqp Fund$121,313$125,920▲ $4,607
Land, Buildings, and Equipment, Net$97,355$92,161▼ $5,194
Cap Stk Tr Prin Current Funds$79,464$92,161▲ $12,697
Accounts Receivable$12,479$4,601▼ $7,878
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-$0-
Rtn Earn Endowment Incm Other Fnds$-157$-157→ $0
Total Assets$262,053$260,141▼ $1,912
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$28,860$20,340▼ $8,520
Accounts Payable and Accrued Expenses$22,042$12,026▼ $10,016
Other Liabilities$10,531$9,851▼ $680
Total Liabilities$61,433$42,217▼ $19,216
Net Assets / Fund Balance
Total Net Assets Fund Balance$200,620$217,924▲ $17,304
Total Liabilities and Net Assets / Fund Balance$262,053$260,141▼ $1,912

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$31,193$34,360$65,553
Buildings$45,495$9,505$55,000
Leasehold Improvements$11,564$4,003$15,567
Other Land Buildings$3,909$5,346$9,255
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Clarissa NewmanExecutive DirectorFT$50,192$50,192

Board Members and Trustees

NameTitle
Gary WarlickPresident
Donna RushingVice President
Jacqueline SchaufVice President
Arittia WynnDirector
Barbara BlackmonDirector
Betty HamiltonDirector
Glenda JonesDirector
Pamela KingDirector
Pearl ConnerDirector
Thelma BradfordDirector
Louise TaylorSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$279,148
Program Service Revenue
$3,900
Investment Income
$0
Other Revenue
$0
All Other Contributions
$172,106
Change in Net Assets
$17,304
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$156,570
Other Expenses$109,174
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$68,651$13,593-$82,244
Current Officers, Directors, Trustees, and Key Employees$50,192--$50,192
Payroll Taxes$20,755$3,379-$24,134
Depreciation Depletion-$13,461-$13,461
Other Expenses$4,326$8,741-$13,067
Travel$7,666$644-$8,310
Interest-$2,550-$2,550
Total Functional Expenses$216,763$48,981$0$265,744
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$9,851
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
No
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

Approved by Board prior to issuance

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

Upon Request

Filing and Contact Details

Filer

Filer Name
Tensas Council on Aging Inc
EIN
72-0816636
Phone
3187663770
Address
PO Box 726, St Joseph, LA 71366

Signing Officer

Name
Clarissa Newman
Title
Executive Director
Signed
2017-11-30
Discuss with paid preparer
Yes

Organization Details

Formed
1964
Legal Domicile
La
Voting Board Members
15
Independent Board Members
15
Employees
7
Volunteers
4

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: Provide education, recreation and health services to the elderly and provide aid to abused elderly.

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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/Desc1Operating Supplies
IRS990/OtherExpensesGrp/Desc2Other Costs
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt06613
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt18741
IRS990/OtherExpensesGrp/ProgramServicesAmt054913
IRS990/OtherExpensesGrp/ProgramServicesAmt110260
IRS990/OtherExpensesGrp/ProgramServicesAmt24326
IRS990/OtherExpensesGrp/TotalAmt054913
IRS990/OtherExpensesGrp/TotalAmt116873
IRS990/OtherExpensesGrp/TotalAmt213067
IRS990/OtherLiabilitiesGrp/BOYAmt010531
IRS990/OtherLiabilitiesGrp/EOYAmt09851
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt013593
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt068651
IRS990/OtherSalariesAndWagesGrp/TotalAmt082244
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03379
IRS990/PayrollTaxesGrp/ProgramServicesAmt020755
IRS990/PayrollTaxesGrp/TotalAmt024134
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt0121313
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt0125920
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Rental
IRS990/ProgramServiceRevenueGrp/ExclusionAmt03900
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt03900
IRS990/ProgSrvcAccomActy2Grp/Desc0Provide social services to the elderly and provide in-home services for frail elderly citizens.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt065175
IRS990/ProgSrvcAccomActy3Grp/Desc0Provide education, recreation and health services to the elderly and provide aid to abused elderly.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt063
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0278665
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0117818
IRS990/PYProgramServiceRevenueAmt03900
IRS990/PYRevenuesLessExpensesAmt09850
IRS990/PYSalariesCompEmpBnftPaidAmt0154897
IRS990/PYTotalExpensesAmt0272715
IRS990/PYTotalRevenueAmt0282565
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt017304
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0-157
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0-157
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0279148
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0278665
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0457654
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0293593
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0287867
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01596927
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt03900
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt03900
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt03900
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt03900
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt03900
IRS990ScheduleA/OtherIncome170Grp/TotalAmt019500
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98790
IRS990ScheduleA/PublicSupportPY170Pct00.98800
IRS990ScheduleA/PublicSupportTotal170Amt01596927
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0279148
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0278665
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0457654
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0293593
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0287867
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01596927
IRS990ScheduleA/TotalSupportAmt01616427
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt045495
IRS990ScheduleD/BuildingsGrp/DepreciationAmt09505
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt055000
IRS990ScheduleD/EquipmentGrp/BookValueAmt031193
IRS990ScheduleD/EquipmentGrp/DepreciationAmt034360
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt065553
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt011564
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt04003
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt015567
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt03909
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt05346
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt09255
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt09851
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Compensated Absences
IRS990ScheduleD/TotalBookValueLandBuildingsAmt092161
IRS990ScheduleD/TotalLiabilityAmt09851
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OTHER PROGRAM SERVICES 4: Provide education, recreation and health services to the elderly and provide aid to abused elderly.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Approved by Board prior to issuance
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Upon Request
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 4d: Other Program Services Description
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0262053
IRS990/TotalAssetsEOYAmt0260141
IRS990/TotalAssetsGrp/BOYAmt0262053
IRS990/TotalAssetsGrp/EOYAmt0260141
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0279148
IRS990/TotalEmployeeCnt07
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.95$2.40$0.54$5.51$6.06$0.55
2024Detailed filing. Detailed filing data is available for this year.$3.56$2.46$1.10$5.35$6.34$0.99
2023Detailed filing. Detailed filing data is available for this year.$4.53$2.44$2.09$4.12$4.89$0.76
2022Detailed filing. Detailed filing data is available for this year.$3.20$0.35$2.86$4.07$4.09$0.02
2021Detailed filing. Detailed filing data is available for this year.$3.18$0.30$2.87$3.91$3.61$0.30
2020Detailed filing. Detailed filing data is available for this year.$2.79$0.21$2.57$3.95$3.60$0.35
2019Detailed filing. Detailed filing data is available for this year.$2.53$0.31$2.22$2.95$3.13$0.18
2018Detailed filing. Detailed filing data is available for this year.$2.68$0.35$2.33$2.89$2.74$0.15
2017Detailed filing. Detailed filing data is available for this year.$2.60$0.42$2.18$2.83$2.66$0.17
2016Detailed filing. Detailed filing data is available for this year.$2.57$0.61$1.96$2.83$2.73$0.10
2015Detailed filing. Detailed filing data is available for this year.$2.57$0.71$1.86$4.62$2.48$2.13
2014Detailed filing. Detailed filing data is available for this year.$0.22$0.49$0.27$2.98$2.78$0.19
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.24$0.71$0.47$2.99
2012Summary only. Only limited summary data is available for this year.$0.26$0.66$0.40$2.93$3.19$0.26
2011Summary only. Only limited summary data is available for this year.$0.70$0.84$0.14$3.02$3.23$0.22