Civic Intelligence

Pima Council on Aging Foundation

990 • Fiscal year 2016 • EIN 86-1014768

Jul 01, 2015 to Jun 30, 2016 • Filed on May 12, 2017

Organization ProfileWWW.PCOA.ORG
8467 E Broadway BlvdTucson, AZ 85710

(520) 790-0504

Siviq Scores

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

Liabilities / Assets

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

2nd percentile

-287%

Higher net margin than 2% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

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

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

4th percentile

-83%

Faster asset growth than 4% of similar nonprofits.

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

Revenue Growth

18th percentile

-28%

Faster revenue growth than 18% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets56th percentile

Assets

Down

$252,016

Down $1,189,141 (-83%) from 2015

Net Assets

Down

$252,016

Down $213,565 (-46%) from 2015

Liabilities

Down

$0

Down $975,576 (-100%) from 2015

Revenue And Expenses
Liabilities / Revenue55th percentileNet Margin2nd percentile

Revenue

Down

$75,971

Down $29,919 (-28%) from 2015

Expenses

Up

$293,648

Up $126,054 (+75%) from 2015

Net Income

Down

-$217,677

Down $155,973 (-253%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth4th percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2010: $1,777,422Liabilities 2010: $1,153,072Net Assets 2010: $624,3502010Assets 2011: $1,755,532Liabilities 2011: $1,152,341Net Assets 2011: $603,1912011Assets 2012: $1,720,472Liabilities 2012: $1,138,454Net Assets 2012: $582,0182012Assets 2013: $1,684,549Liabilities 2013: $1,134,155Net Assets 2013: $550,3942013Assets 2014: $1,654,635Liabilities 2014: $1,127,433Net Assets 2014: $527,2022014Assets 2015: $1,441,157Liabilities 2015: $975,576Net Assets 2015: $465,5812015Assets 2016: $252,016Liabilities 2016: $0Net Assets 2016: $252,0162016Assets 2017: $0Net Assets 2017: $02017Assets 2018: $1Liabilities 2018: $02018Assets 2020: $0Liabilities 2020: $0Net Assets 2020: $02020Assets 2021: $0Liabilities 2021: $0Net Assets 2021: $02021Assets 2022: $0Liabilities 2022: $0Net Assets 2022: $02022Assets 2023: $0Liabilities 2023: $0Net Assets 2023: $02023Assets 2024: $0Liabilities 2024: $0Net Assets 2024: $02024

Highlighted filing

2016

Assets$252,016
Liabilities$0
Net Assets$252,016
Open 2016 Filing

Operations Trend

Revenue Growth18th percentile

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

$400K$200K$0-$200K-$400KExpenses 2010: $155,6242010Revenue 2011: $104,278Expenses 2011: $147,916Net Income 2011: -$43,6382011Expenses 2012: $136,7502012Expenses 2013: $162,1192013Revenue 2014: $98,694Expenses 2014: $147,440Net Income 2014: -$48,7462014Revenue 2015: $105,890Expenses 2015: $167,594Net Income 2015: -$61,7042015Revenue 2016: $75,971Expenses 2016: $293,648Net Income 2016: -$217,6772016Revenue 2017: $0Expenses 2017: $252,016Net Income 2017: -$252,0162017Revenue 2018: $0Expenses 2018: $0Net Income 2018: $02018Revenue 2020: $0Expenses 2020: $0Net Income 2020: $02020Revenue 2021: $0Expenses 2021: $0Net Income 2021: $02021Revenue 2022: $0Expenses 2022: $0Net Income 2022: $02022Revenue 2023: $0Expenses 2023: $0Net Income 2023: $02023Revenue 2024: $0Expenses 2024: $0Net Income 2024: $02024

Highlighted filing

2016

Revenue$75,971
Expenses$293,648
Net Income-$217,677
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
May 12, 2017
Return Version
2015v3.0
Gross Receipts
$331,304
Mission and Program Overview

Mission

The mission of the Pima Council on Aging Foundation is to develop a permanent and broad funding base that will ensure the continuity of the Pima Council on Aging and assist it in becoming less dependent upon unpredictable governmental funding.

Support organization for Pima Council On Aging.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,129,084$0▼ $1,129,084
Investments in Publicly Traded Securities$222,548$0▼ $222,548
Savings and Temporary Cash Investments$79,137$59,384▼ $19,753
Cash and Non-Interest-Bearing Accounts$9,488$15,605▲ $6,117
Accounts Receivable$900$0▼ $900
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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$1,441,157$252,016▼ $1,189,141
Other Assets Total-$177,027-
Liabilities
Mortgage Notes Payable Secured by Investment Property$902,106--
Other Liabilities$73,470--
Total Liabilities$975,576$0▼ $975,576
Net Assets / Fund Balance
Unrestricted Net Assets$427,395$213,543▼ $213,852
Permanently Rstr Net Assets$24,612$24,612→ $0
Temporarily Rstr Net Assets$13,574$13,861▲ $287
Total Net Assets Fund Balance$465,581$252,016▼ $213,565
Total Liabilities and Net Assets / Fund Balance$1,441,157$252,016▼ $1,189,141

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$177,027--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2015$38,186-▲ $287-$38,473
2014$38,114-▲ $72-$38,186
2013$34,526-▲ $3,588-$38,114
2012$31,865-▲ $2,661-$34,526
2011$31,410-▲ $455-$31,865
Compensation and Service Providers
Top Officer Pay75th percentile

Board Members and Trustees

NameTitle
W Mark ClarkPresident
Carol SwangoSecretary
Terrence H AllenTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$-1,723
Other Revenue
$77,694
Change in Net Assets
$-217,677
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$293,648
Total Fundraising Expense$8,810
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$204,917$2,543$1,022$208,482
Interest$29,185$8,155$5,579$42,919
Depreciation Depletion$30,575$8,677$2,066$41,318
Fees for Services Other$534$252$143$929
Total Functional Expenses$265,211$19,627$8,810$293,648
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-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

“Form 990 is prepared by an independent CPA and reviewed by the finance committee, CFO and the Treasurer. After the finance committee, CFO and Treasurer approve the draft, a copy is provided to all board members prior to filing.”

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“Each director, principal officer, and participant on a committee with board-delegated powers shall annually sign a statement which affirms that such person has received a copy of the conflict of interest policy, has read and understands the policy, and has agreed to comply with the policy. When requested by the Board of Directors each Director and officer shall promptly submit a statement to the Board setting forth all business and other affiliations that relate in any way to the business and other affiliations of PCOA.”

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

“The organization makes its governing documents, conflict of interest policy, financial statements and Form 990 available to the public upon request. Audited financial statements are posted to the organization's website. Form 990 is also available at the organization's website as well as at www.guidestar.org”

Filing and Contact Details

Filer

Filer Name
Pima Council on Aging Foundation
EIN
86-1014768
Phone
5207900504
Address
8467 E BROADWAY BLVD, TUCSON, AZ 85710

Signing Officer

Name
W Mark Clark
Title
President
Signed
2017-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
W Mark Clark
Formed
2000
Legal Domicile
Az
Voting Board Members
13
Independent Board Members
13
Employees
0
Volunteers
50

Preparer

Firm
HBL CPAs PC
Address
5656 E Grant Rd Ste 200, Tucson, AZ 85712
Preparer
Michael J Devries
Phone
5208863181
Supplemental Narrative

Additional Explanations

Statement Regarding Contribution to PCOA

“PimaCare Holdings, LLC (PCH) is a wholly owned subsidiary of Pima Council on Aging, Inc.(PCOA). PCH was formed as a limited liability company in June 2015 in Arizona to hold title to real property and its related mortgage payable, which until June 2016 were held in the name of the Foundation. In June of 2016 the Foundation transferred its ownership of the building to PCH. That transaction is shown herein as a non-cash contribution to a related entity from the Foundation to PCOA.”

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

“ENDOWMENT FUNDS ARE HELD TO PROVIDE A PERMANENT AND broad based funding base that will insure the continuity of the Pima Council on Aging”

Part X : FIN48 Footnote

“PCOA Foundation may be subject to income taxes on unrelated business taxable income (UBTI). As a result, the entity is required to file informational returns for federal and state purposes and, if they have UBTI, federal and state income tax returns. With limited exceptions, the Organization is no longer subject to tax examination for any years earlier than 2013 for federal and 2012 for state. Management has performed its evaluation of tax positions taken on all open tax returns and has determined that there were no positions taken that do not meet the more likely than not standard.”

Raw XML AppendixShowing 400 of 442 raw XML fields

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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IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt0293648
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0Pima Couuncil on Aging Inc
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IRS990ScheduleD/FootnoteTextInd0X
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IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DUE FROM AFFILIATE
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.64000
IRS990ScheduleD/RelatedOrgListSchRInd0true
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ENDOWMENT FUNDS ARE HELD TO PROVIDE A PERMANENT AND broad based funding base that will insure the continuity of the Pima Council on Aging
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1PCOA Foundation may be subject to income taxes on unrelated business taxable income (UBTI). As a result, the entity is required to file informational returns for federal and state purposes and, if they have UBTI, federal and state income tax returns. With limited exceptions, the Organization is no longer subject to tax examination for any years earlier than 2013 for federal and 2012 for state. Management has performed its evaluation of tax positions taken on all open tax returns and has determined that there were no positions taken that do not meet the more likely than not standard.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part V, Line 4: Intended uses of the endowment fund.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part X : FIN48 Footnote
IRS990ScheduleD/TermEndowmentBalanceEOYPct00.36000
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0177027
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 990 is prepared by an independent CPA and reviewed by the finance committee, CFO and the Treasurer. After the finance committee, CFO and Treasurer approve the draft, a copy is provided to all board members prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Each director, principal officer, and participant on a committee with board-delegated powers shall annually sign a statement which affirms that such person has received a copy of the conflict of interest policy, has read and understands the policy, and has agreed to comply with the policy. When requested by the Board of Directors each Director and officer shall promptly submit a statement to the Board setting forth all business and other affiliations that relate in any way to the business and other affiliations of PCOA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The organization makes its governing documents, conflict of interest policy, financial statements and Form 990 available to the public upon request. Audited financial statements are posted to the organization's website. Form 990 is also available at the organization's website as well as at www.guidestar.org
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PimaCare Holdings, LLC (PCH) is a wholly owned subsidiary of Pima Council on Aging, Inc.(PCOA). PCH was formed as a limited liability company in June 2015 in Arizona to hold title to real property and its related mortgage payable, which until June 2016 were held in the name of the Foundation. In June of 2016 the Foundation transferred its ownership of the building to PCH. That transaction is shown herein as a non-cash contribution to a related entity from the Foundation to PCOA.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Statement Regarding Contribution to PCOA
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IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
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IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0true
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0NA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0Pima Council on Aging
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(c)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0AZ
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Services for aging adults and caregivers
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt07
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt08467 E Broadway Blvd
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Tucson
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0AZ
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd085710
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IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0true
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
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IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt1177026
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt277694
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0Book Basis
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1Intercompany
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt2Rents Received
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0Pima Council on Aging
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1Pima Council on Aging
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt2Pima Council on Aging
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$252,016
Liabilities
$0
Net assets
$252,016
Revenue
$75,971
Expenses
$293,648
Net income
-$217,677
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.00$0.00$0.00
2023Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.00$0.00$0.00
2022Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.00$0.00$0.00
2021Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.00$0.00$0.00
2020Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.00$0.00$0.00
2018Summary only. Only limited summary data is available for this year.$0.00$0.00$0.00$0.00$0.00
2017Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.25$0.25
2016Detailed filing. Detailed filing data is available for this year.$0.25$0.00$0.25$0.08$0.29$0.22
2015Detailed filing. Detailed filing data is available for this year.$1.44$0.98$0.47$0.11$0.17$0.06
2014Detailed filing. Detailed filing data is available for this year.$1.65$1.13$0.53$0.10$0.15$0.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.68$1.13$0.55$0.16
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.72$1.14$0.58$0.14
2011Summary only. Only limited summary data is available for this year.$1.76$1.15$0.60$0.10$0.15$0.04
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.78$1.15$0.62$0.16