Alcona County Commission on Aging FY2020 filing

Tax-deductible

Lincoln, MI501(c)(3)Since 1974Human ServicesEIN 38-2028913Revenue $2.2M in FY2020

On file with the IRSalconaseniors.com207 S Church St, 48742-9405 · Lincoln, MITax-exempt since May 1974Publicly supported charity — 170(b)(1)(A)(vi)

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Alcona County Commission on Aging promotes dignity, independence, and well-being to the senior citizen population of Alcona County. We will achieve this by initiating and coordinating programs that anticipate and meet the ever-changing needs of our senior citizen community while keeping them connected and active with the community as a whole.

501(c)(3) charity; gifts are tax-deductible.
84¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average surplus $2.1M a year · 59% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
84%
of spending
Looks good: 84% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
1 mo
of spending, in cash
Fine: 1.3 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $180K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$294K
23% of total assets
Looks good: liabilities are 23% of assets; 50% or less.
Pt X · Ln 26
Independent board members
8
of 8 voting members
Looks good: 8 of 8 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.2M
Spent
$2.0M
To programs
84%
Net assets
$1.0M
By yearFY2020–FY2024
Revenue
$2.2M
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$2.2M
FY2021$1.7M
FY2022$1.4M
FY2023$2.3M
FY2024$10.2M
FY2024$4.3M
Expenses
$2.0M
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$2.0M
FY2021$1.3M
FY2022$1.5M
FY2023$1.4M
FY2024$1.1M
FY2024$1.1M
Net assets
$1.0M
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$1.0M
FY2021$1.4M
FY2022$1.3M
FY2023$2.2M
FY2024$11.2M
FY2024$14.4M

From the FY2020 Form 990 (year ending September 2020) · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in May 1974.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

84 cents of each dollar spent went to programs.

Program services 84% · $1.7M Management & general 16% · $307K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

9 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2019); the FY2020 filing did not itemize Part VII
$0Pt VII · Sec A
Executive Di
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Wendy Bain’s $59K as Executive Di is at the 6th percentile of top reported officer pay among 3868 $1–10M human services nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2024FY2024FY2023FY2022
Wendy Bain$58,908$25,825——
Lenny Avery——$52,926$49,883

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Alcona County Commission on Aging executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Enhances the lives of Alcona County seniors through various services.

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Provided by the organization

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3 programs · $326K · in their own filed words · FY2019
01

Iii c2 home delivered meals & meal waiver -29,757 meals served

$203Kprogram expense
02

III C1 Congregate Dining

5,587 meals served

$85Kprogram expense
03

State In-Home Services

40 clients served

$38Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 1 funder$180K

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$2.2M
Ln 12
Gifts and grantsLn 1h$2.1M
Fees for servicesLn 2g$64K
Other incomeLn 4–11$26K
Money outPt IX
$2.0M
Ln 25
Programscol B$1.7M
Managementcol C$307K
Owns and owesPt X
$1.0M
net assets · Ln 32
Cash and savingsLn 1–2$210K
Total assetsLn 16$1.3M
LiabilitiesLn 26$294K
PeoplePt VI, VII
9
listed · VII A
PaidVII A0
Voting boardVI 1a8
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$2.1M
Government grantsLn 1e$477K
Noncash giftsLn 1g$1.3M
Fundraising eventsLn 1c$11K
Fees for servicesLn 2g$64K
Investment incomeLn 3$8K
Other incomeLn 4–11$26K
Total revenueLn 12$2.2M
Assets in detailPt X, end of year
CashLn 1$133
SavingsLn 2$210K
Cash and savings togetherLn 1–2$210K
InvestmentsLn 11–13$823K
Land, buildings, equipmentLn 10c$144K
Total assetsLn 16$1.3M
LiabilitiesLn 26$294K
Net assetsLn 32$1.0M
OperationsPt I, VI
EmployeesI 538
VolunteersI 655
Fiscal year endsHeaderSeptember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$650K$210K
InvestmentsLn 11–13$105$823K
Land, buildings, equipmentLn 10c$99K$144K
Total assetsLn 16$817K$1.3M
LiabilitiesLn 26$17K$294K
Net assetsLn 32$800K$1.0M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$356K$214K$142K
Payroll taxesLn 10$36K$22K$14K
Accounting feesLn 11c$51K$51K
Other fees for servicesLn 11g$605$605
Office expensesLn 13$9K$6K$3K
OccupancyLn 16$24K$15K$9K
TravelLn 17$14K$14K$600
Conferences, conventions and meetingsLn 19$784$708$76
InterestLn 20$593$593
Depreciation, depletion and amortizationLn 22$27K$27K
InsuranceLn 23$20K$12K$9K
Other expenses (24a–d)Ln 24$1.4M$1.4M$41K
All other expensesLn 24e$12K$2K$10K
Total functional expensesLn 25$2.0M$1.7M$307K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 $10.2M$1.1M$9.0M$11.2M 990 PDF
FY2023 $2.3M$1.4M$847K$2.2M 990 PDF
FY2022 $1.4M$1.5M−$52K$1.3M 990 PDF
FY2021 $1.7M$1.3M$393K$1.4M 990 PDF
FY2020 Viewing $2.2M$2.0M$204K$1.0M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2020 990 (6 parts)
Part I · Summary $2,164,789 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $682,562$2,067,348
I-9 Program service revenuePrior year $66,154$63,748
I-10 Investment incomePrior year $6,937$7,853
I-11 Other revenuePrior year $1,791$25,840
I-12 Total revenuePrior year $757,444$2,164,789
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $372,354$392,391
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $270,109$1,568,147
I-18 Total expensesPrior year $642,463$1,960,538
I-19 Revenue less expensesPrior year $114,981$204,251
Part VI · Governance 8 of 8 board members independent, no flags
VI-1a Voting members of the governing body8
VI-1b Independent voting members8
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $2,164,789 across 10 lines filed
Lines not itemized here account for $4,169 of total revenue; see the IRS return.
VIII-1c Fundraising events$11,154
VIII-1e Government grants$477,157
VIII-1f All other contributions, gifts and grants$1,579,037
VIII-1g Noncash contributions (included above)$1,275,552
VIII-1h Total contributions, gifts and grants$2,067,348
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $59,579$59,579
VIII-3 Investment incomeExcluded from tax $7,853$7,853
VIII-6 Net rental income or lossExcluded from tax $1,131$1,131
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $24,709$24,709
VIII-12 Total revenueRelated to mission $63,748 · Excluded from tax $33,693$2,164,789
Part IX · Statement of functional expenses $1,960,538 across 13 lines filed
IX-7 Other salaries and wagesPrograms $213,865 · Management $142,228$356,093
IX-10 Payroll taxesPrograms $21,932 · Management $14,366$36,298
IX-11c Accounting feesManagement $51,051$51,051
IX-11g Other fees for servicesPrograms $605$605
IX-13 Office expensesPrograms $5,515 · Management $3,276$8,791
IX-16 OccupancyPrograms $15,048 · Management $8,631$23,679
IX-17 TravelPrograms $13,761 · Management $600$14,361
IX-19 Conferences, conventions and meetingsPrograms $708 · Management $76$784
IX-20 InterestManagement $593$593
IX-22 Depreciation, depletion and amortizationManagement $26,967$26,967
IX-23 InsurancePrograms $11,861 · Management $8,512$20,373
IX-24 Other expenses (24a–d)Programs $1,368,196 · Management $40,974$1,409,170
IX-24e All other expensesPrograms $1,842 · Management $9,931$11,773
IX-25 Total functional expensesPrograms $1,653,333 · Management $307,205 · Fundraising $0$1,960,538
Part X · Balance sheet $1,297,986 assets, 17 lines filed
X-1 Cash, non-interest-bearingStart of year $220$133
X-2 Savings and temporary cash investmentsStart of year $649,395$209,994
X-4 Accounts receivableStart of year $39,959$92,902
X-8 Inventories for sale or useStart of year $12,522$12,216
X-9 Prepaid expenses and deferred chargesStart of year $16,169$15,700
X-10c Land, buildings and equipment, netStart of year $98,985$143,646
X-11 Publicly traded securities$823,170
X-13 Program-related investmentsStart of year $105$225
X-16 Total assetsStart of year $817,355$1,297,986
X-17 Accounts payable and accrued expensesStart of year $12,665$64,379
X-19 Deferred revenue$4,171
X-24 Unsecured notes and loans payable$219,400
X-25 Other liabilitiesStart of year $4,683$5,778
X-26 Total liabilitiesStart of year $17,348$293,728
X-27 Net assets without donor restrictionsStart of year $800,007$1,004,258
X-32 Total net assets or fund balancesStart of year $800,007$1,004,258
X-33 Total liabilities and net assetsStart of year $817,355$1,297,986
Part XI · Reconciliation of net assets $1,004,258 net assets at year end
XI-1 Total revenue$2,164,789
XI-2 Total expenses$1,960,538
XI-3 Revenue less expenses$204,251
XI-4 Net assets at start of year$800,007
XI-10 Net assets at end of year$1,004,258

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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