Civic Intelligence

Sierra Joint Office on Aging Inc

990 • Fiscal year 2015 • EIN 85-0254134

Jul 01, 2014 to Jun 30, 2015 • Filed on Nov 23, 2015

360 W Fourth StreetTruth OR Consequences, NM 87901

(575) 894-6641

Siviq Scores

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

Liabilities / Assets

68th percentile

0.17x

Higher debt load relative to assets than 68% of similar nonprofits.

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

Liabilities / Revenue

49th percentile

0.04x

Higher debt load relative to revenue than 49% of similar nonprofits.

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

Net Margin

44th percentile

1.0%

Higher net margin than 44% of similar nonprofits.

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

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

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

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

Asset Growth

24th percentile

-5.6%

Faster asset growth than 24% of similar nonprofits.

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

Revenue Growth

32nd percentile

-5.2%

Faster revenue growth than 32% of similar nonprofits.

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

Assets

Down

$181,797

Down $10,829 (-5.6%) from 2014

Net Assets

Up

$150,477

Up $11,436 (+8.2%) from 2014

Liabilities

Down

$31,320

Down $22,265 (-42%) from 2014

Revenue

Down

$809,493

Down $44,095 (-5.2%) from 2014

Expenses

Down

$801,593

Down $48,528 (-5.7%) from 2014

Net Income

Up

$7,900

Up $4,433 (+128%) from 2014

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

2015

Assets$181,797
Liabilities$31,320
Net Assets$150,477

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

2015

Revenue$809,493
Expenses$801,593
Net Income$7,900
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Nov 23, 2015
Return Version
2014v5.0
Gross Receipts
$809,493
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
Accounts Receivable$43,637$92,784▲ $49,147
Cash and Non-Interest-Bearing Accounts$131,039$74,041▼ $56,998
Land, Buildings, and Equipment, Net$8,357$7,044▼ $1,313
Prepaid Expenses and Deferred Charges$7,988$4,596▼ $3,392
Inventories for Sale or Use$1,605$3,332▲ $1,727
Total Assets$192,626$181,797▼ $10,829
Liabilities
Accounts Payable and Accrued Expenses$53,585$31,320▼ $22,265
Total Liabilities$53,585$31,320▼ $22,265
Net Assets / Fund Balance
Unrestricted Net Assets$124,250$135,060▲ $10,810
Permanently Rstr Net Assets$12,081$12,707▲ $626
Temporarily Rstr Net Assets$2,710$2,710→ $0
Total Net Assets Fund Balance$139,041$150,477▲ $11,436
Total Liabilities and Net Assets / Fund Balance$192,626$181,797▼ $10,829

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$6,698$83,570$90,268
Leasehold Improvements$346$10,954$11,300
Compensation and Service Providers

Board Members and Trustees

NameTitle
Rita JohnstonChairperson
Linda BauerVice Chairpe
Ed RomeroDirector
John WheelerDirector
Sharon FinarellDirector
-Secretary
Mary Asnn LeffingwellTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$733,704
Program Service Revenue
$75,670
Investment Income
$119
Other Revenue
$0
All Other Contributions
$24,420
Change in Net Assets
$7,900

Audited Revenue Reconciliation

Revenue per Audited Statements
$809,493
Total Revenue per Audited Statements
$809,493
Total Revenue per Form 990
$809,493
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$483,014
Other Expenses$318,579
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$401,045--$401,045
Office Expenses$213,037$22-$213,059
Fees for Services Other$76,218$1,434-$77,652
Payroll Taxes$63,035--$63,035
Travel$24,488--$24,488
Other Employee Benefits$18,025--$18,025
Depreciation Depletion$2,910--$3,380
Pension Plan Contributions$909--$909
Total Functional Expenses$799,667$1,456$0$801,593

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$801,593
Total Expenses per Audited Statements$801,593
Total Expenses per Form 990$801,593
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

Filer Name
Sierra Joint Office on Aging Inc
EIN
85-0254134
Phone
5758946641
Address
360 W FOURTH STREET, TRUTH OR CONSEQUENCES, NM 87901

Signing Officer

Name
Joe Mcclintock
Title
Program Director
Phone
5758946641
Signed
2015-11-23

Organization Details

Principal Officer
Joe Mcclintock
Formed
1980
Legal Domicile
Nm
Voting Board Members
7
Independent Board Members
0
Employees
43

Preparer

Firm
Marcus Fairall Bristol & Co Pllc
Address
6090 SURETY DR SUITE 100, EL PASO, TX 79905
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

Equipment purchased 3,536

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IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt011300
IRS990ScheduleD/RevenueSubtotalAmt0809493
IRS990ScheduleD/TotalBookValueLandBuildingsAmt07044
IRS990ScheduleD/TotalExpensesPerForm990Amt0801593
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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/ExplanationTxt6EQUIPMENT PURCHASED 3,536
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/TotalRevenueGrp/TotalRevenueColumnAmt0809493
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IRS990/USAddress/CityNm0TRUTH OR CONSEQUENCES
IRS990/USAddress/StateAbbreviationCd0NM
IRS990/USAddress/ZIPCd087901
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ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/PersonNm0JOE MCCLINTOCK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PROGRAM DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05758946641
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-11-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SIERRA JOINT OFFICE ON AGING INC
ReturnHeader/Filer/BusinessNameControlTxt0SIER
ReturnHeader/Filer/EIN0850254134
ReturnHeader/Filer/PhoneNum05758946641
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ReturnHeader/Filer/USAddress/CityNm0TRUTH OR CONSEQUENCES
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0274470182
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MARCUS FAIRALL BRISTOL & CO PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt06090 SURETY DR SUITE 100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0EL PASO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd079905
ReturnHeader/PreparerPersonGrp/PhoneNum09157751040
ReturnHeader/PreparerPersonGrp/PreparationDt02015-11-23
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JACK W FAIRALL
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02015-11-23T14:38:17-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-07-01
ReturnHeader/TaxPeriodEndDt02015-06-30
ReturnHeader/TaxYr02014

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