Alcona County Commission on Aging FY2023 filing

Tax-deductible

Lincoln, MI501(c)(3)Since 1974Human ServicesEIN 38-2028913Revenue $2.3M in FY2023

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.
70¢ of each $1 spent went to programs.
$53K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2023 · 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
70%
of spending
Fine: 70% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$53K
to officers and key staff · 4% of spending
Looks good: pay to officers and key staff is 4% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
20 mo
of spending, in cash
Looks good: 19.7 months of spending in cash; 3 or more.
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
$5.9M
73% of total assets
Worth a look: liabilities are 73% of assets; over 65%.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.3M
+62% vs prior year
Spent
$1.4M
To programs
70%
Net assets
$2.2M
By yearFY2020–FY2024
Revenue
$2.3M
FY2023▲ +62%
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
$1.4M
FY2023▼ -3%
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
$2.2M
FY2023▲ +63%
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 FY2023 Form 990 (year ending September 2023) · 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

70 cents of each dollar spent went to programs.

Program services 70% · $994K Management & general 30% · $417K

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; $53K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
Former Exec
$52,926Pt VII · Sec A
Commissioner
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Acting Presi
$0Pt VII · Sec A
Secretary/Tr
$0Pt VII · Sec A
$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.

Provided by the organization

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3 programs · $692K · in their own filed words · FY2022
01

Home delivered meal waiver (34,626 meals served)

$315Kprogram expense
02

Food bank of lincoln (165,689 LBS of food)

$279Kprogram expense
03

State in-home services (2,071 units)

$98Kprogram 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 FY2023 990, line by line.

1The main four
Money inPt VIII
$2.3M
Ln 12
Gifts and grantsLn 1h$1.9M
Investment incomeLn 3$261K
Fees for servicesLn 2g$137K
Money outPt IX
$1.4M
Ln 25
Programscol B$994K
Managementcol C$417K
Owns and owesPt X
$2.2M
net assets · Ln 32
Cash and savingsLn 1–2$2.3M
Total assetsLn 16$8.1M
LiabilitiesLn 26$5.9M
PeoplePt VI, VII
9
listed · VII A
PaidVII A1
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.9M
Government grantsLn 1e$685K
Noncash giftsLn 1g$237K
Fundraising eventsLn 1c$2K
Fees for servicesLn 2g$137K
Investment incomeLn 3$261K
Other incomeLn 4–11$460
Total revenueLn 12$2.3M
Assets in detailPt X, end of year
SavingsLn 2$2.3M
Cash and savings togetherLn 1–2$2.3M
InvestmentsLn 11–13$4.6M
Land, buildings, equipmentLn 10c$181K
Other assetsLn 15$816K
Total assetsLn 16$8.1M
LiabilitiesLn 26$5.9M
Net assetsLn 32$2.2M
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 FY23End FY23
Cash and savingsLn 1–2$348K$2.3M
InvestmentsLn 11–13$824K$4.6M
Land, buildings, equipmentLn 10c$343K$181K
Total assetsLn 16$1.6M$8.1M
LiabilitiesLn 26$221K$5.9M
Net assetsLn 32$1.3M$2.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$53K$53K
Other salaries and wagesLn 7$497K$346K$151K
Payroll taxesLn 10$57K$35K$23K
Accounting feesLn 11c$49K$21K$28K
Other fees for servicesLn 11g$60K$25K$34K
Office expensesLn 13$34K$22K$11K
OccupancyLn 16$65K$44K$21K
TravelLn 17$28K$24K$3K
Conferences, conventions and meetingsLn 19$13K$4K$9K
InterestLn 20$6K$6K
Depreciation, depletion and amortizationLn 22$40K$40K
InsuranceLn 23$66K$59K$7K
Other expenses (24a–d)Ln 24$443K$413K$30K
All other expensesLn 24e$704$704
Total functional expensesLn 25$1.4M$994K$417K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 $10.2M$1.1M$9.0M$11.2M 990 PDF
FY2023 Viewing $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 $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 FY2023 990 (6 parts)
Part I · Summary $2,258,631 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,414,082$1,859,484
I-9 Program service revenuePrior year $154,676$137,225
I-10 Investment incomePrior year −$173,362$261,462
I-11 Other revenuePrior year $3,137$460
I-12 Total revenuePrior year $1,398,533$2,258,631
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $610,448$607,254
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $839,749$804,009
I-18 Total expensesPrior year $1,450,197$1,411,263
I-19 Revenue less expensesPrior year −$51,664$847,368
Part VI · Governance 7 of 7 board members independent, no flags
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
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 $2,258,631 across 10 lines filed
Lines not itemized here account for $27,641 of total revenue; see the IRS return.
VIII-1c Fundraising events$2,149
VIII-1e Government grants$684,802
VIII-1f All other contributions, gifts and grants$1,172,533
VIII-1g Noncash contributions (included above)$237,375
VIII-1h Total contributions, gifts and grants$1,859,484
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $110,698$109,584
VIII-3 Investment incomeExcluded from tax $261,462$261,462
VIII-6 Net rental income or lossExcluded from tax −$50−$50
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $510$510
VIII-12 Total revenueRelated to mission $136,651 · Excluded from tax $261,922$2,258,631
Part IX · Statement of functional expenses $1,411,263 across 14 lines filed
IX-5 Pay of current officers, directors and key staffManagement $52,926$52,926
IX-7 Other salaries and wagesPrograms $345,977 · Management $150,929$496,906
IX-10 Payroll taxesPrograms $34,518 · Management $22,904$57,422
IX-11c Accounting feesPrograms $20,916 · Management $28,390$49,306
IX-11g Other fees for servicesPrograms $25,283 · Management $34,315$59,598
IX-13 Office expensesPrograms $22,276 · Management $11,287$33,563
IX-16 OccupancyPrograms $44,152 · Management $21,228$65,380
IX-17 TravelPrograms $24,137 · Management $3,402$27,539
IX-19 Conferences, conventions and meetingsPrograms $4,066 · Management $8,560$12,626
IX-20 InterestManagement $5,727$5,727
IX-22 Depreciation, depletion and amortizationManagement $39,846$39,846
IX-23 InsurancePrograms $59,365 · Management $7,124$66,489
IX-24 Other expenses (24a–d)Programs $413,122 · Management $30,109$443,231
IX-24e All other expensesManagement $704$704
IX-25 Total functional expensesPrograms $993,812 · Management $417,451 · Fundraising $0$1,411,263
Part X · Balance sheet $8,070,696 assets, 17 lines filed
X-2 Savings and temporary cash investmentsStart of year $347,656$2,322,665
X-4 Accounts receivableStart of year $1,091$105,019
X-8 Inventories for sale or useStart of year $10,040$6,928
X-9 Prepaid expenses and deferred chargesStart of year $40,303$27,486
X-10c Land, buildings and equipment, netStart of year $343,459$180,981
X-11 Publicly traded securitiesStart of year $819,134$4,606,852
X-13 Program-related investmentsStart of year $4,749$4,679
X-15 Other assets$816,086
X-16 Total assetsStart of year $1,566,515$8,070,696
X-17 Accounts payable and accrued expensesStart of year $64,534$156,628
X-19 Deferred revenue$5,566,983
X-24 Unsecured notes and loans payableStart of year $150,000$150,000
X-25 Other liabilitiesStart of year $6,413$4,149
X-26 Total liabilitiesStart of year $220,947$5,877,760
X-27 Net assets without donor restrictionsStart of year $1,345,568$2,192,936
X-32 Total net assets or fund balancesStart of year $1,345,568$2,192,936
X-33 Total liabilities and net assetsStart of year $1,566,515$8,070,696
Part XI · Reconciliation of net assets $2,192,936 net assets at year end
XI-1 Total revenue$2,258,631
XI-2 Total expenses$1,411,263
XI-3 Revenue less expenses$847,368
XI-4 Net assets at start of year$1,345,568
XI-10 Net assets at end of year$2,192,936

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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