Civic Intelligence

Sierra Joint Office on Aging Inc

990 • Fiscal year 2016 • EIN 85-0254134

Jul 01, 2015 to Jun 30, 2016 • Filed on Oct 21, 2016

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

52nd percentile

0.05x

Higher debt load relative to assets than 52% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

36th percentile

0.01x

Higher debt load relative to revenue than 36% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

47th percentile

1.8%

Higher net margin than 47% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

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.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

53rd percentile

2.7%

Faster asset growth than 53% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

55th percentile

5.3%

Faster revenue growth than 55% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Up

$186,620

Up $4,823 (+2.7%) from 2015

Net Assets

Up

$177,598

Up $27,121 (+18%) from 2015

Liabilities

Down

$9,022

Down $22,298 (-71%) from 2015

Revenue

Up

$852,299

Up $42,806 (+5.3%) from 2015

Expenses

Up

$837,031

Up $35,438 (+4.4%) from 2015

Net Income

Up

$15,268

Up $7,368 (+93%) from 2015

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

2016

Assets$186,620
Liabilities$9,022
Net Assets$177,598

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

2016

Revenue$852,299
Expenses$837,031
Net Income$15,268
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Oct 21, 2016
Return Version
2015v2.1
Gross Receipts
$852,299
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$74,041$117,734▲ $43,693
Accounts Receivable$92,784$54,325▼ $38,459
Land, Buildings, and Equipment, Net$7,044$11,229▲ $4,185
Prepaid Expenses and Deferred Charges$4,596--
Inventories for Sale or Use$3,332$3,332→ $0
Total Assets$181,797$186,620▲ $4,823
Liabilities
Accounts Payable and Accrued Expenses$31,320$9,022▼ $22,298
Total Liabilities$31,320$9,022▼ $22,298
Net Assets / Fund Balance
Unrestricted Net Assets$135,060$163,766▲ $28,706
Permanently Rstr Net Assets$12,707$11,122▼ $1,585
Temporarily Rstr Net Assets$2,710$2,710→ $0
Total Net Assets Fund Balance$150,477$177,598▲ $27,121
Total Liabilities and Net Assets / Fund Balance$181,797$186,620▲ $4,823

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$11,120$42,676$53,796
Leasehold Improvements$109$11,190$11,299
Compensation and Service Providers

Board Members and Trustees

NameTitle
Rita JohnstonChairperson
Mary Asnn LeffingwellVice Chairpe
Ed RomeroDirector
John WheelerDirector
Linda BauerSecretary
-Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$781,579
Program Service Revenue
$70,653
Investment Income
$67
Other Revenue
$0
All Other Contributions
$34,567
Change in Net Assets
$15,268

Audited Revenue Reconciliation

Revenue per Audited Statements
$852,299
Total Revenue per Audited Statements
$852,299
Total Revenue per Form 990
$852,299
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$524,897
Other Expenses$312,134
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$433,218--$433,218
Office Expenses$232,553--$232,553
Fees for Services Other$60,596$1,837-$62,433
Payroll Taxes$55,761--$55,761
Other Employee Benefits$35,185--$35,185
Travel$10,465--$10,465
Depreciation Depletion$6,444$239-$6,683
Pension Plan Contributions$733--$733
Total Functional Expenses$834,955$2,076$0$837,031

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$837,031
Expenses per Audited Statements$836,794
Total Expenses per Audited Statements$836,794
Expenses Not Reported on Financial Statements$237
Other Expense Adjustments$237
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
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
Patsy Bennett
Title
Chairperson
Phone
5758946641
Signed
2016-10-21

Organization Details

Principal Officer
Rita Johnston
Formed
1980
Legal Domicile
Nm
Voting Board Members
6
Independent Board Members
0
Employees
39

Preparer

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

Accumulated depreciation adjustment 11,853 total 11,853

Financial Statement Notes

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

Book / tax depreciation difference 237

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IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0852299
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0836794
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
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/ExplanationTxt6ACCUMULATED DEPRECIATION ADJUSTMENT 11,853 TOTAL 11,853
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/StatesWhereCopyOfReturnIsFldCd0NM
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt02710
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt02710
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0181797
IRS990/TotalAssetsEOYAmt0186620
IRS990/TotalAssetsGrp/BOYAmt0181797
IRS990/TotalAssetsGrp/EOYAmt0186620
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0781579
IRS990/TotalEmployeeCnt039
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt02076
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0834955
IRS990/TotalFunctionalExpensesGrp/TotalAmt0837031
IRS990/TotalGrossUBIAmt067
IRS990/TotalLiabilitiesBOYAmt031320
IRS990/TotalLiabilitiesEOYAmt09022
IRS990/TotalLiabilitiesGrp/BOYAmt031320
IRS990/TotalLiabilitiesGrp/EOYAmt09022
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0150477
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0177598
IRS990/TotalOtherProgSrvcExpenseAmt095781
IRS990/TotalProgramServiceExpensesAmt0834955
IRS990/TotalProgramServiceRevenueAmt070653
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt070653
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0852299
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt067
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0181797
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0186620
IRS990/TravelGrp/ProgramServicesAmt010465
IRS990/TravelGrp/TotalAmt010465
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0135060
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0163766
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt00
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/PersonNm0PATSY BENNETT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRPERSON
ReturnHeader/BusinessOfficerGrp/PhoneNum05758946641
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-10-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SIERRA JOINT OFFICE ON AGING INC
ReturnHeader/Filer/BusinessNameControlTxt0SIER
ReturnHeader/Filer/EIN0850254134
ReturnHeader/Filer/PhoneNum05758946641
ReturnHeader/Filer/USAddress/AddressLine1Txt0360 W FOURTH STREET
ReturnHeader/Filer/USAddress/CityNm0TRUTH OR CONSEQUENCES
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NM
ReturnHeader/Filer/USAddress/ZIPCd087901
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/PreparationDt02016-10-21
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JACK W FAIRALL CPA
ReturnHeader/ReturnTs02016-11-07T17:41:50-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-07-01
ReturnHeader/TaxPeriodEndDt02016-06-30
ReturnHeader/TaxYr02015

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