Civic Intelligence

Council on Aging of Central Oregon

990 • Fiscal year 2016 • EIN 93-0661229

Jul 01, 2015 to Jun 30, 2016 • Filed on Jan 26, 2017

Organization ProfileWWW.COUNCILONAGING.ORG

View Organization Page

373 NE Greenwood AveBend, OR 97701

(541) 678-5483

Siviq Scores

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

Liabilities / Assets

49th percentile

0.09x

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

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

47th percentile

0.09x

Higher debt load relative to revenue than 47% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

72nd percentile

12%

Higher net margin than 72% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

66th percentile

$93,028

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 4.5% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

76th percentile

13%

Faster asset growth than 76% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

23rd percentile

-10%

Faster revenue growth than 23% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets49th percentile

Assets

Up

$2,015,680

Up $229,491 (+13%) from 2015

Net Assets

Up

$1,827,995

Up $251,550 (+16%) from 2015

Liabilities

Down

$187,685

Down $22,059 (-11%) from 2015

Revenue And Expenses
Liabilities / Revenue47th percentileNet Margin72nd percentile

Revenue

Down

$2,068,678

Down $240,920 (-10%) from 2015

Expenses

Down

$1,817,128

Down $187,215 (-9.3%) from 2015

Net Income

Down

$251,550

Down $53,705 (-18%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth76th percentile

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

$6.0M$4.0M$2.0M$0Assets 2011: $1,415,112Liabilities 2011: $168,582Net Assets 2011: $1,246,5302011Assets 2012: $1,187,199Liabilities 2012: $138,740Net Assets 2012: $1,048,4592012Assets 2013: $1,175,151Liabilities 2013: $140,818Net Assets 2013: $1,034,3332013Assets 2014: $1,386,837Liabilities 2014: $115,647Net Assets 2014: $1,271,1902014Assets 2015: $1,786,189Liabilities 2015: $209,744Net Assets 2015: $1,576,4452015Assets 2016: $2,015,680Liabilities 2016: $187,685Net Assets 2016: $1,827,9952016Assets 2017: $2,242,044Liabilities 2017: $202,666Net Assets 2017: $2,039,3782017Assets 2018: $2,807,848Liabilities 2018: $749,663Net Assets 2018: $2,058,1852018Assets 2019: $2,936,570Liabilities 2019: $810,251Net Assets 2019: $2,126,3192019Assets 2020: $3,369,744Liabilities 2020: $879,066Net Assets 2020: $2,490,6782020Assets 2021: $3,578,594Liabilities 2021: $781,034Net Assets 2021: $2,797,5602021Assets 2022: $5,395,259Liabilities 2022: $947,474Net Assets 2022: $4,447,7852022Assets 2023: $5,501,564Liabilities 2023: $1,037,075Net Assets 2023: $4,464,4892023Assets 2024: $5,309,764Liabilities 2024: $608,259Net Assets 2024: $4,701,5052024Assets 2025: $5,381,412Liabilities 2025: $428,937Net Assets 2025: $4,952,4752025

Highlighted filing

2016

Assets$2,015,680
Liabilities$187,685
Net Assets$1,827,995
Open 2016 Filing

Operations Trend

Revenue Growth23rd percentile

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

$6.0M$4.0M$2.0M$0Expenses 2011: $1,699,3122011Expenses 2012: $1,647,2712012Expenses 2013: $1,637,9552013Revenue 2014: $1,706,672Expenses 2014: $1,469,815Net Income 2014: $236,8572014Revenue 2015: $2,309,598Expenses 2015: $2,004,343Net Income 2015: $305,2552015Revenue 2016: $2,068,678Expenses 2016: $1,817,128Net Income 2016: $251,5502016Revenue 2017: $2,151,726Expenses 2017: $1,940,343Net Income 2017: $211,3832017Revenue 2018: $2,129,468Expenses 2018: $2,110,661Net Income 2018: $18,8072018Revenue 2019: $2,635,064Expenses 2019: $2,566,930Net Income 2019: $68,1342019Revenue 2020: $3,223,081Expenses 2020: $2,840,817Net Income 2020: $382,2642020Revenue 2021: $3,406,607Expenses 2021: $3,099,725Net Income 2021: $306,8822021Revenue 2022: $5,283,598Expenses 2022: $3,623,997Net Income 2022: $1,659,6012022Revenue 2023: $4,116,728Expenses 2023: $4,107,837Net Income 2023: $8,8912023Revenue 2024: $4,430,336Expenses 2024: $4,205,611Net Income 2024: $224,7252024Revenue 2025: $4,529,458Expenses 2025: $4,292,643Net Income 2025: $236,8152025

Highlighted filing

2016

Revenue$2,068,678
Expenses$1,817,128
Net Income$251,550
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Jan 26, 2017
Return Version
2015v3.0
Gross Receipts
$2,068,678
Mission and Program Overview

Mission

Responsible for administering federal, state and local grants designed to meet the health and welfare needs of the elderly in deschutes, jefferson, and crook counties of central oregon.

Responsible for planning, coordinating, and implementing the administation of federal, state and, local grants designed to meet the health and welfare needs of the elderly in deschutes, jefferson and crook counties of central oregon.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$645,320$1,022,772▲ $377,452
Accounts Receivable$505,731$364,772▼ $140,959
Land, Buildings, and Equipment, Net$341,105$336,358▼ $4,747
Savings and Temporary Cash Investments$215,847$149,962▼ $65,885
Investments in Publicly Traded Securities$78,186$141,816▲ $63,630
Total Assets$1,786,189$2,015,680▲ $229,491
Liabilities
Accounts Payable and Accrued Expenses$209,744$187,685▼ $22,059
Total Liabilities$209,744$187,685▼ $22,059
Net Assets / Fund Balance
Temporarily Rstr Net Assets$752,109$939,135▲ $187,026
Unrestricted Net Assets$758,468$822,992▲ $64,524
Permanently Rstr Net Assets$65,868$65,868→ $0
Total Net Assets Fund Balance$1,576,445$1,827,995▲ $251,550
Total Liabilities and Net Assets / Fund Balance$1,786,189$2,015,680▲ $229,491

Asset Categories

AssetBook ValueDepreciationBasis
Land$185,098-$185,098
Buildings$126,078$20,984$147,062
Equipment$25,182$83,101$108,283
Other Land Buildings$0$4,464$4,464

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2015$74,441-▼ $2,561-$71,880
2014$77,605-▼ $3,164-$74,441
2013$97,792-▲ $12,762$32,949$77,605
2012$92,856-▲ $4,936-$97,792
2011$105,023-▼ $12,167-$92,856
Compensation and Service Providers
Top Officer Pay66th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Matt VerdieckExecutive DirectorFT$93,028$93,028

Board Members and Trustees

NameTitle
Susan RotellaPresident
Brent IrwinVice President
Clara Pratt PhdDirector
Joan StibalDirector
Judy GoodrichDirector
Peter MetherallDirector
Todd KaneDirector
Brad WestphalSecretary
Katie HammerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,007,875
Program Service Revenue
$63,283
Investment Income
$-2,480
Other Revenue
$0
All Other Contributions
$479,788
Change in Net Assets
$251,550

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,068,678
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$2,068,678
Total Revenue per Form 990
$2,068,678
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,029,168
Salaries, Compensation, and Employee Benefits$787,960
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$477,595$35,948-$513,543
Other Employee Benefits$98,336$7,402-$105,738
Current Officers, Directors, Trustees, and Key Employees$86,516$6,512-$93,028
Payroll Taxes$70,356$5,295-$75,651
Office Expenses$25,843$8,614-$34,457
Occupancy$27,662$2,405-$30,067
Other Expenses$16,509$25,153-$16,509
Fees for Services Accounting-$15,652-$15,652
Insurance$15,094--$15,094
Depreciation Depletion$12,920--$12,920
Fees for Services Legal-$4,044-$4,044
All Other Expenses$2,670$646-$3,316
Advertising$2,181$511-$2,692
Total Functional Expenses$1,704,946$112,182$0$1,817,128

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,817,128
Total Expenses per Audited Statements$1,817,128
Total Expenses per Form 990$1,817,128
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
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
Yes
Other officer compensation reviewed
Yes
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, Section A, Line 8B

“There are no committees with authority to act on behalf of the governing body.”

Form 990, Part VI, Section B, Line 11

“The 990 was reviewed by management and board prior to filing”

Form 990, Part VI, Section B, Line 12C

“Board resolves issues in regularly scheduled board meetings.”

Form 990, Part VI, Section B, Line 15

“Compensation is reviewed and approved in the board minutes.”

Form 990, Part VI, Section C, Line 19

“All information is available upon request.”

Filing and Contact Details

Filer

Filer Name
Central Oregon Council on Aging
EIN
93-0661229
Phone
5416785483
Address
373 NE GREENWOOD AVE, BEND, OR 97701

Signing Officer

Name
Matt Verdieck
Title
Executive Officer
Phone
5416785483
Signed
2017-01-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Matt Verdieck
Formed
1992
Legal Domicile
Or
Voting Board Members
9
Independent Board Members
9
Employees
23
Volunteers
100

Preparer

Firm
Price Fronk & Co
Address
2796 NW CLEARWATER DR, BEND, OR 97703
Preparer
Candace S Fronk
Phone
5413824791
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“The organization has not changed with its oversight or selection process during the tax year.”

Financial Statement Notes

PART X, LINE 2:

“Central oregon council on aging, will recognize in its financial statements the benefit of a tax position when it believes that tax position will more likely than not be sustained on audit based on the technical merits of the position. For an exempt organization, uncertain tax positions could result from unrelated business income activities or actions that jeopardize its status as tax-exempt, such as political activity, substantial lobbying expenditures or excessive unrelated business activities. Central oregon council on aging, has concluded that it had no unrecognized income tax benefits at july 1, 2015, or june 30, 2016, and it has no tax positions for which it estimates a significant change over the next 12 months. The council is subject to examination by major taxing authorities. With few exceptions, the council is no longer subject to examination by major taxing authorities for years before 2012.”

Raw XML AppendixShowing 400 of 458 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0209744
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0187685
IRS990/AccountsReceivableGrp/BOYAmt0505731
IRS990/AccountsReceivableGrp/EOYAmt0364772
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0RESPONSIBLE FOR PLANNING, COORDINATING, AND IMPLEMENTING THE ADMINISTATION OF FEDERAL, STATE AND, LOCAL GRANTS DESIGNED TO MEET THE HEALTH AND WELFARE NEEDS OF THE ELDERLY IN DESCHUTES, JEFFERSON AND CROOK COUNTIES OF CENTRAL OREGON.
IRS990/AdvertisingGrp/ManagementAndGeneralAmt0511
IRS990/AdvertisingGrp/ProgramServicesAmt02181
IRS990/AdvertisingGrp/TotalAmt02692
IRS990/AllAffiliatesIncludedInd01
IRS990/AllOtherContributionsAmt0479788
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt0646
IRS990/AllOtherExpensesGrp/ProgramServicesAmt02670
IRS990/AllOtherExpensesGrp/TotalAmt03316
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd00
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0MATT VERDIECK
IRS990/BooksInCareOfDetail/PhoneNum05416785483
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0373 NE GREENWOOD AVE
IRS990/BooksInCareOfDetail/USAddress/CityNm0BEND
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OR
IRS990/BooksInCareOfDetail/USAddress/ZIPCd097701
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0645320
IRS990/CashNonInterestBearingGrp/EOYAmt01022772
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt06512
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt086516
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt093028
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt02007875
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0-2480
IRS990/CYOtherExpensesAmt01029168
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt063283
IRS990/CYRevenuesLessExpensesAmt0251550
IRS990/CYSalariesCompEmpBnftPaidAmt0787960
IRS990/CYTotalExpensesAmt01817128
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt02068678
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ProgramServicesAmt012920
IRS990/DepreciationDepletionGrp/TotalAmt012920
IRS990/Desc0IN HOME SERVICE AND OTHER FUNDS: PROVIDE HOME CARE TO ELDERLY SHUT-INS.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt023
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt0726473
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditPerformedInd01
IRS990/FederalGrantAuditRequiredInd01
IRS990/FederatedCampaignsAmt044525
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt015652
IRS990/FeesForServicesAccountingGrp/TotalAmt015652
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt04044
IRS990/FeesForServicesLegalGrp/TotalAmt04044
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt04.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt14.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt24.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt34.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt44.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt54.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt64.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt74.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt84.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt944.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/PersonNm0SUSAN ROTELLA
IRS990/Form990PartVIISectionAGrp/PersonNm1PETER METHERALL
IRS990/Form990PartVIISectionAGrp/PersonNm2KATIE HAMMER
IRS990/Form990PartVIISectionAGrp/PersonNm3JUDY GOODRICH
IRS990/Form990PartVIISectionAGrp/PersonNm4CLARA PRATT PHD
IRS990/Form990PartVIISectionAGrp/PersonNm5JOAN STIBAL
IRS990/Form990PartVIISectionAGrp/PersonNm6BRENT IRWIN
IRS990/Form990PartVIISectionAGrp/PersonNm7BRAD WESTPHAL
IRS990/Form990PartVIISectionAGrp/PersonNm8TODD KANE
IRS990/Form990PartVIISectionAGrp/PersonNm9MATT VERDIECK
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt993028
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt7SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9EXECUTIVE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01992
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GovernmentGrantsAmt01483562
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt02068678
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt09
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt015094
IRS990/InsuranceGrp/TotalAmt015094
IRS990/InvestmentIncomeGrp/ExclusionAmt0-2480
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0-2480
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt078186
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0141816
IRS990/IRPDocumentCnt09
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0108549
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0341105
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0336358
IRS990/LandBldgEquipCostOrOtherBssAmt0444907
IRS990/LegalDomicileStateCd0OR
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0RESPONSIBLE FOR PLANNING, COORDINATING, AND IMPLEMENTING THE ADMINISTRATION OF FEDERAL, STATE AND LOCAL GRANTS DESIGNED TO MEET THE HEALTH AND WELFARE NEEDS OF THE ELDERLY IN DESCHUTES, JEFFERSON, AND CROOK COUNTIES OF CENTRAL OREGON.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt01576445
IRS990/NetAssetsOrFundBalancesEOYAmt01827995
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt02405
IRS990/OccupancyGrp/ProgramServicesAmt027662
IRS990/OccupancyGrp/TotalAmt030067
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt08614
IRS990/OfficeExpensesGrp/ProgramServicesAmt025843
IRS990/OfficeExpensesGrp/TotalAmt034457
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt07402
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt098336
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0105738
IRS990/OtherExpensesGrp/Desc0OUTSIDE SERVICES
IRS990/OtherExpensesGrp/Desc1RAW FOOD & SUPPLIES
IRS990/OtherExpensesGrp/Desc2DUES & TRAINING
IRS990/OtherExpensesGrp/Desc3VOLUNTEER MILEAGE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt025153
IRS990/OtherExpensesGrp/ProgramServicesAmt0684734
IRS990/OtherExpensesGrp/ProgramServicesAmt1169114
IRS990/OtherExpensesGrp/ProgramServicesAmt215416
IRS990/OtherExpensesGrp/ProgramServicesAmt316509
IRS990/OtherExpensesGrp/TotalAmt0684734
IRS990/OtherExpensesGrp/TotalAmt1169114
IRS990/OtherExpensesGrp/TotalAmt240569
IRS990/OtherExpensesGrp/TotalAmt316509
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt035948
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0477595
IRS990/OtherSalariesAndWagesGrp/TotalAmt0513543
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt05295
IRS990/PayrollTaxesGrp/ProgramServicesAmt070356
IRS990/PayrollTaxesGrp/TotalAmt075651
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt065868
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt065868
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0MATT VERDIECK
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0ELDERLY SERV PROG FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt063283
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt063283
IRS990/ProgSrvcAccomActy2Grp/Desc0TITLE III-B: SENIOR TRANSPORTATION, OUTREACH, CASE MANAGEMENT, INFORMATION & REFERRAL, HOME REPAIR, LEGAL SERVICES, TRAINING & OTHER PROGRAMS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0756537
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt063283
IRS990/ProgSrvcAccomActy3Grp/Desc0NUTRITION FUNDS: OPERATE SENIOR MEAL SITES & HOME DELIVERED MEAL PROGRAM.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0221936
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt02209545
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0-619
IRS990/PYOtherExpensesAmt01258266
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0100672
IRS990/PYRevenuesLessExpensesAmt0305255
IRS990/PYSalariesCompEmpBnftPaidAmt0746077
IRS990/PYTotalExpensesAmt02004343
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02309598
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0251550
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0215847
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0149962
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt02007875
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt02209545
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01610639
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01508589
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01433728
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt08770376
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0-2480
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0-619
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt017769
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt014484
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0-5443
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt023711
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0404317
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99730
IRS990ScheduleA/PublicSupportPY170Pct00.99070
IRS990ScheduleA/PublicSupportTotal170Amt08770376
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt02007875
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt02209545
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01610639
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01508589
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01433728
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt08770376
IRS990ScheduleA/TotalSupportAmt08794087
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0126078
IRS990ScheduleD/BuildingsGrp/DepreciationAmt020984
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0147062
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt074441
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt071880
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-2561
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt077605
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt074441
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-3164
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt097792
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt077605
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt012762
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt032949
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt092856
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt097792
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt04936
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0105023
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt092856
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-12167
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt025182
IRS990ScheduleD/EquipmentGrp/DepreciationAmt083101
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0108283
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01817128
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0185098
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0185098
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt04464
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt04464
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.92000
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt02068678
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0CENTRAL OREGON COUNCIL ON AGING, WILL RECOGNIZE IN ITS FINANCIAL STATEMENTS THE BENEFIT OF A TAX POSITION WHEN IT BELIEVES THAT TAX POSITION WILL MORE LIKELY THAN NOT BE SUSTAINED ON AUDIT BASED ON THE TECHNICAL MERITS OF THE POSITION. FOR AN EXEMPT ORGANIZATION, UNCERTAIN TAX POSITIONS COULD RESULT FROM UNRELATED BUSINESS INCOME ACTIVITIES OR ACTIONS THAT JEOPARDIZE ITS STATUS AS TAX-EXEMPT, SUCH AS POLITICAL ACTIVITY, SUBSTANTIAL LOBBYING EXPENDITURES OR EXCESSIVE UNRELATED BUSINESS ACTIVITIES. CENTRAL OREGON COUNCIL ON AGING, HAS CONCLUDED THAT IT HAD NO UNRECOGNIZED INCOME TAX BENEFITS AT JULY 1, 2015, OR JUNE 30, 2016, AND IT HAS NO TAX POSITIONS FOR WHICH IT ESTIMATES A SIGNIFICANT CHANGE OVER THE NEXT 12 MONTHS. THE COUNCIL IS SUBJECT TO EXAMINATION BY MAJOR TAXING AUTHORITIES. WITH FEW EXCEPTIONS, THE COUNCIL IS NO LONGER SUBJECT TO EXAMINATION BY MAJOR TAXING AUTHORITIES FOR YEARS BEFORE 2012.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TermEndowmentBalanceEOYPct00.08000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0336358
IRS990ScheduleD/TotalExpensesPerForm990Amt01817128
IRS990ScheduleD/TotalRevenuePerForm990Amt02068678
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02068678
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01817128
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE 990 WAS REVIEWED BY MANAGEMENT AND BOARD PRIOR TO FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD RESOLVES ISSUES IN REGULARLY SCHEDULED BOARD MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION IS REVIEWED AND APPROVED IN THE BOARD MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL INFORMATION IS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION HAS NOT CHANGED WITH ITS OVERSIGHT OR SELECTION PROCESS DURING THE TAX YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0OR
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0752109
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0939135
IRS990/TempOrPermanentEndowmentsInd01
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01786189
IRS990/TotalAssetsEOYAmt02015680
IRS990/TotalAssetsGrp/BOYAmt01786189
IRS990/TotalAssetsGrp/EOYAmt02015680
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt02007875
IRS990/TotalEmployeeCnt023
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0112182
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01704946
IRS990/TotalFunctionalExpensesGrp/TotalAmt01817128
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0209744
IRS990/TotalLiabilitiesEOYAmt0187685

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
$2,015,680
Liabilities
$187,685
Net assets
$1,827,995
Revenue
$2,068,678
Expenses
$1,817,128
Net income
$251,550
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$5.38$0.43$4.95$4.53$4.29$0.24
2024Detailed filing. Detailed filing data is available for this year.$5.31$0.61$4.70$4.43$4.21$0.22
2023Detailed filing. Detailed filing data is available for this year.$5.50$1.04$4.46$4.12$4.11$0.01
2022Detailed filing. Detailed filing data is available for this year.$5.40$0.95$4.45$5.28$3.62$1.66
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.58$0.78$2.80$3.41$3.10$0.31
2020Detailed filing. Detailed filing data is available for this year.$3.37$0.88$2.49$3.22$2.84$0.38
2019Detailed filing. Detailed filing data is available for this year.$2.94$0.81$2.13$2.64$2.57$0.07
2018Summary only. Only limited summary data is available for this year.$2.81$0.75$2.06$2.13$2.11$0.02
2017Summary only. Only limited summary data is available for this year.$2.24$0.20$2.04$2.15$1.94$0.21
2016Detailed filing. Detailed filing data is available for this year.$2.02$0.19$1.83$2.07$1.82$0.25
2015Detailed filing. Detailed filing data is available for this year.$1.79$0.21$1.58$2.31$2.00$0.31
2014Detailed filing. Detailed filing data is available for this year.$1.39$0.12$1.27$1.71$1.47$0.24
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.18$0.14$1.03$1.64
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.19$0.14$1.05$1.65
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.42$0.17$1.25$1.70