Civic Intelligence

Sierra Joint Office on Aging Inc

990 • Fiscal year 2014 • EIN 85-0254134

Jul 01, 2013 to Jun 30, 2014 • Filed on Feb 10, 2015

360 W Fourth StreetT Or C, NM 87901

(575) 894-6641

Siviq Scores

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

Liabilities / Assets

74th percentile

0.28x

Higher debt load relative to assets than 74% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

55th percentile

0.06x

Higher debt load relative to revenue than 55% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Net Margin

41st percentile

0.4%

Higher net margin than 41% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

47th percentile

$0

Higher top officer pay than 47% of similar nonprofits.

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

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Asset Growth

20th percentile

-6.9%

Faster asset growth than 20% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

60th percentile

9.3%

Faster revenue growth than 60% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Assets

Down

$192,626

Down $14,248 (-6.9%) from 2013

Net Assets

Down

$139,041

Down $12,313 (-8.1%) from 2013

Liabilities

Down

$53,585

Down $1,935 (-3.5%) from 2013

Revenue

$853,588

No earlier filing loaded for comparison.

Expenses

Down

$850,121

Down $8,698 (-1.0%) from 2013

Net Income

$3,467

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $237,694Liabilities 2011: $12,334Net Assets 2011: $225,3602011Assets 2012: $255,052Liabilities 2012: $8,662Net Assets 2012: $246,3902012Assets 2013: $206,874Liabilities 2013: $55,520Net Assets 2013: $151,3542013Assets 2014: $192,626Liabilities 2014: $53,585Net Assets 2014: $139,0412014Assets 2015: $181,797Liabilities 2015: $31,320Net Assets 2015: $150,4772015Assets 2016: $186,620Liabilities 2016: $9,022Net Assets 2016: $177,5982016Assets 2017: $283,819Liabilities 2017: $10,080Net Assets 2017: $273,7392017Assets 2018: $406,088Liabilities 2018: $41,397Net Assets 2018: $364,6912018Assets 2023: $993,781Liabilities 2023: $145,532Net Assets 2023: $848,2492023

Highlighted filing

2014

Assets$192,626
Liabilities$53,585
Net Assets$139,041

Operations Trend

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

$1.5M$1.0M$500K$0Expenses 2011: $891,5902011Expenses 2012: $804,7652012Expenses 2013: $858,8192013Revenue 2014: $853,588Expenses 2014: $850,121Net Income 2014: $3,4672014Revenue 2015: $809,493Expenses 2015: $801,593Net Income 2015: $7,9002015Revenue 2016: $852,299Expenses 2016: $837,031Net Income 2016: $15,2682016Revenue 2017: $807,876Expenses 2017: $711,129Net Income 2017: $96,7472017Revenue 2018: $853,593Expenses 2018: $756,860Net Income 2018: $96,7332018Revenue 2023: $1,148,285Expenses 2023: $1,136,965Net Income 2023: $11,3202023

Highlighted filing

2014

Revenue$853,588
Expenses$850,121
Net Income$3,467
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Feb 10, 2015
Return Version
2013v4.0
Gross Receipts
$853,588
Mission and Program Overview

Mission

To promote the general welfare of older citizens of sierra county, truth or consequences and sierra joint office on aging (sjoa). Provides a wide range of services designed to help older adults remain independent and stay active and involved in community life. Sjoa serves people age 60 and over as well as people who are handicapped and living in public housing.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$92,013$131,039▲ $39,026
Accounts Receivable$69,309$43,637▼ $25,672
Land, Buildings, and Equipment, Net$10,366$8,357▼ $2,009
Prepaid Expenses and Deferred Charges-$7,988-
Inventories for Sale or Use$2,786$1,605▼ $1,181
Total Assets$174,474$192,626▲ $18,152
Liabilities
Accounts Payable and Accrued Expenses$55,519$53,585▼ $1,934
Total Liabilities$55,519$53,585▼ $1,934
Net Assets / Fund Balance
Unrestricted Net Assets$101,286$124,250▲ $22,964
Permanently Rstr Net Assets$15,078$12,081▼ $2,997
Temporarily Rstr Net Assets$2,591$2,710▲ $119
Total Net Assets Fund Balance$118,955$139,041▲ $20,086
Total Liabilities and Net Assets / Fund Balance$174,474$192,626▲ $18,152

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$7,541$109,077$116,618
Leasehold Improvements$816$10,484$11,300
Compensation and Service Providers

Board Members and Trustees

NameTitle
Laura KuperChairperson
Carol TavisDirector
George ShawDirector
Majaorie PoweyDirector
Rita JohnstonDirector
Teresa JacquezTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$756,099
Program Service Revenue
$97,343
Investment Income
$146
Other Revenue
$0
All Other Contributions
$36,397
Change in Net Assets
$3,467

Audited Revenue Reconciliation

Revenue per Audited Statements
$853,588
Total Revenue per Audited Statements
$853,588
Total Revenue per Form 990
$853,588
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$529,668
Other Expenses$320,453
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$438,412--$438,412
Office Expenses$240,683--$240,683
Fees for Services Other$67,386$2,095-$69,481
Other Employee Benefits$45,456--$45,456
Payroll Taxes$40,571--$40,571
Travel$9,855$434-$10,289
Pension Plan Contributions$5,229--$5,229
Total Functional Expenses$847,592$2,529$0$850,121

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$853,588
Expenses per Audited Statements$850,121
Total Expenses per Form 990$850,121
Expenses Not Reported on Form 990$3,467
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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

A draft copy of the form is provided to the board's finance committee to review. Through the finance committee, the draft copy of the form is made available to all trustees for their review and questions.

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

The organization does not have a written conflict of interest policy. It does, however,have a grievance poliy that allows for issues to be dealt with by the supervisor, then the executive director. If the aggrirved is still disatisfied with the response to the issue, the matter is taken before the board of trustees.

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

Executive directo's compensation is determined by the board of trustees based upon an annual review. The compensation for key employees is determined by the exucutive director and approved by the bord of trustees after an annual review of the key employee.

Form 990, Page 6, Part VI, Line 19

The organization makes its governing documents and financial stateemts available to the public upon formal written request.

Filing and Contact Details

Filer

EIN
85-0254134
Phone
5758946641

Signing Officer

Name
Tony Macrobert
Title
Program Director
Phone
5758946641
Signed
2015-02-10

Organization Details

Principal Officer
Tony Macrobert
Formed
1980
Legal Domicile
Nm
Voting Board Members
6
Independent Board Members
0
Employees
19
Volunteers
19

Preparer

Preparer
Jack W Fairall
Phone
9157751040
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To promote the general welfare of older citizens of sierra county, truth or consequences and sierra joint office on aging (sjoa). Provides a wide range of services designed to help older adults remain independent and stay active and involved in community life. Sjoa serves people age 60 and over as well as people who are handicapped and living in public housing.

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

The organization provides assistance and programs to senior citizens by providing 1) congregate and home delivered meals 2) hommaker services 3) respite care 4) chore services that are required around the home of the senior citizen 5) transportation service for medical appointments and shopping 6) senior companion program to homebound seniors 7) education, recreation programs, outreach and referral services and other activities to help the aging population to remain active as a vital part of the community.

Form 990, Part XI, Line 9

Book / tax depreciation difference -3,467

Financial Statement Notes

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

Book / tax depreciation difference 3,467

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO PROMOTE THE GENERAL WELFARE OF OLDER CITIZENS OF SIERRA COUNTY, TRUTH OR CONSEQUENCES AND SIERRA JOINT OFFICE ON AGING (SJOA). PROVIDES A WIDE RANGE OF SERVICES DESIGNED TO HELP OLDER ADULTS REMAIN INDEPENDENT AND STAY ACTIVE AND INVOLVED IN COMMUNITY LIFE. SJOA SERVES PEOPLE AGE 60 AND OVER AS WELL AS PEOPLE WHO ARE HANDICAPPED AND LIVING IN PUBLIC HOUSING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION PROVIDES ASSISTANCE AND PROGRAMS TO SENIOR CITIZENS BY PROVIDING 1) CONGREGATE AND HOME DELIVERED MEALS 2) HOMMAKER SERVICES 3) RESPITE CARE 4) CHORE SERVICES THAT ARE REQUIRED AROUND THE HOME OF THE SENIOR CITIZEN 5) TRANSPORTATION SERVICE FOR MEDICAL APPOINTMENTS AND SHOPPING 6) SENIOR COMPANION PROGRAM TO HOMEBOUND SENIORS 7) EDUCATION, RECREATION PROGRAMS, OUTREACH AND REFERRAL SERVICES AND OTHER ACTIVITIES TO HELP THE AGING POPULATION TO REMAIN ACTIVE AS A VITAL PART OF THE COMMUNITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A DRAFT COPY OF THE FORM IS PROVIDED TO THE BOARD'S FINANCE COMMITTEE TO REVIEW. THROUGH THE FINANCE COMMITTEE, THE DRAFT COPY OF THE FORM IS MADE AVAILABLE TO ALL TRUSTEES FOR THEIR REVIEW AND QUESTIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION DOES NOT HAVE A WRITTEN CONFLICT OF INTEREST POLICY. IT DOES, HOWEVER,HAVE A GRIEVANCE POLIY THAT ALLOWS FOR ISSUES TO BE DEALT WITH BY THE SUPERVISOR, THEN THE EXECUTIVE DIRECTOR. IF THE AGGRIRVED IS STILL DISATISFIED WITH THE RESPONSE TO THE ISSUE, THE MATTER IS TAKEN BEFORE THE BOARD OF TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4EXECUTIVE DIRECTO'S COMPENSATION IS DETERMINED BY THE BOARD OF TRUSTEES BASED UPON AN ANNUAL REVIEW. THE COMPENSATION FOR KEY EMPLOYEES IS DETERMINED BY THE EXUCUTIVE DIRECTOR AND APPROVED BY THE BORD OF TRUSTEES AFTER AN ANNUAL REVIEW OF THE KEY EMPLOYEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEEMTS AVAILABLE TO THE PUBLIC UPON FORMAL WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6BOOK / TAX DEPRECIATION DIFFERENCE -3,467
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
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IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt02710
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IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt0192626
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IRS990/TotalContributionsAmt0756099
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IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt02529
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0847592
IRS990/TotalFunctionalExpensesGrp/TotalAmt0850121
IRS990/TotalGrossUBIAmt0146
IRS990/TotalLiabilitiesBOYAmt055519
IRS990/TotalLiabilitiesEOYAmt053585
IRS990/TotalLiabilitiesGrp/BOYAmt055519
IRS990/TotalLiabilitiesGrp/EOYAmt053585
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0118955
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0139041
IRS990/TotalOtherProgSrvcExpenseAmt0242200
IRS990/TotalProgramServiceExpensesAmt0847592
IRS990/TotalProgramServiceRevenueAmt097343
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt097343
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0853588
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0146
IRS990/TotalVolunteersCnt019
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0174474
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0192626
IRS990/TravelGrp/ManagementAndGeneralAmt0434
IRS990/TravelGrp/ProgramServicesAmt09855
IRS990/TravelGrp/TotalAmt010289
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0101286
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0124250
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10360 W FOURTH STREET
IRS990/USAddress/City0TRUTH OR CONSEQUENCES
IRS990/USAddress/State0NM
IRS990/USAddress/ZIPCode087901
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/PersonNm0TONY MACROBERT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PROGRAM DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05758946641
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-02-10
ReturnHeader/Filer/BusinessName/BusinessNameLine10SIERRA JOINT OFFICE ON AGING INC
ReturnHeader/Filer/BusinessNameControlTxt0SIER
ReturnHeader/Filer/EIN0850254134
ReturnHeader/Filer/PhoneNum05758946641
ReturnHeader/Filer/USAddress/AddressLine10360 W FOURTH STREET
ReturnHeader/Filer/USAddress/City0TRUTH OR CONSEQUENCES
ReturnHeader/Filer/USAddress/State0NM
ReturnHeader/Filer/USAddress/ZIPCode087901
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0274470182
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10MARCUS FAIRALL BRISTOL & CO PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine106090 SURETY DR SUITE 100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0EL PASO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0TX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode079905
ReturnHeader/PreparerPersonGrp/PhoneNum09157751040
ReturnHeader/PreparerPersonGrp/PreparationDt02015-02-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JACK W FAIRALL
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02015-02-12T15:33:00-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-07-01
ReturnHeader/TaxPeriodEndDt02014-06-30
ReturnHeader/TaxYr02013

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