Otsego County Commission on Aging

Tax-deductible

Gaylord, MI501(c)(3)EIN 38-2058876Revenue $2.5M in FY2025

On file with the IRSotsegocountycoa.orgPo Box 430, 49734-0430 · Gaylord, MITax-exempt since Apr 1975Publicly supported charity — 170(b)(1)(A)(vi)

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To promote the independence and well-being of older adults and support family caregivers. This is accomplished by providing a diverse range of services: congregate and home delivered meals, nutrition education, in-home services that include basic homemaking, personal care assistance and respite, a combined social-medical model of adult day services, advocacy, special events addressing the importance and value of socialization to good health, and volunteer program opportunities.

501(c)(3) charity; gifts are tax-deductible.
91¢ of each $1 spent went to programs.
$97K 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

FY2025 · 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
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 5
filings with a surplus
Average surplus $96K a year · 4% of revenue · last 5 filings
Worth a look: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
91%
of spending
Looks good: 91% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$97K
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
6 mo
of spending, in cash
Looks good: 6.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $383K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$2.6M
66% of total assets
Worth a look: liabilities are 66% 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
$2.5M
+12% vs prior year
Spent
$2.5M
To programs
91%
Net assets
$1.3M
By yearFY2021–FY2025
Revenue
$2.5M
FY2025▲ +12%
Tap a bar for its year
Revenue by fiscal year
FY2021$2.5M
FY2022$2.1M
FY2023$2.1M
FY2024$2.2M
FY2025$2.5M
Expenses
$2.5M
FY2025▲ +5%
Tap a bar for its year
Expenses by fiscal year
FY2021$1.8M
FY2022$2.1M
FY2023$2.3M
FY2024$2.3M
FY2025$2.5M
Net assets
$1.3M
FY2025▲ +3%
Tap a bar for its year
Net assets by fiscal year
FY2021$1.5M
FY2022$1.5M
FY2023$1.4M
FY2024$1.3M
FY2025$1.3M

From the FY2025 Form 990 (year ending September 2025) · 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: FY2025. IRS ruling in Apr 1975.

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

Where the money goes

91 cents of each dollar spent went to programs.

Program services 91% · $2.2M Management & general 7% · $182K Fundraising 1% · $30K

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

10 people listed on the 990; $97K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Executive Director
$96,742Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022FY2021
Dona Wishart$96,742$92,726$89,750$89,879$88,960

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 Otsego 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

Supports older adults and caregivers with meals, in-home help, adult day services, and advocacy.

Provided by the organization

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2 programs · $2.2M · in their own filed words · FY2024
01

Homemaking, Personal Care, Advocacy and Other Services

Over 30,000 hours of services to hundreds of seniors in the otsego county area.

$1.6Mprogram expense
02

Congregate and Home Delivered Meals

Over 52,000 meals were served to seniors in the otsego county area.

$671Kprogram 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 2 funders$383K

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$2.5M
Ln 12
Gifts and grantsLn 1h$2.2M
Fees for servicesLn 2g$277K
Investment incomeLn 3$34K
Money outPt IX
$2.5M
Ln 25
Programscol B$2.2M
Managementcol C$182K
Fundraisingcol D$30K
Owns and owesPt X
$1.3M
net assets · Ln 32
Cash and savingsLn 1–2$1.3M
Total assetsLn 16$3.9M
LiabilitiesLn 26$2.6M
PeoplePt VI, VII
10
listed · VII A
PaidVII A1
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$2.2M
Government grantsLn 1e$509K
Fees for servicesLn 2g$277K
Investment incomeLn 3$34K
Total revenueLn 12$2.5M
Assets in detailPt X, end of year
CashLn 1$123K
SavingsLn 2$1.2M
Cash and savings togetherLn 1–2$1.3M
Land, buildings, equipmentLn 10c$2.6M
Total assetsLn 16$3.9M
LiabilitiesLn 26$2.6M
Net assetsLn 32$1.3M
OperationsPt I, VI
EmployeesI 50
VolunteersI 60
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 FY25End FY25
Cash and savingsLn 1–2$1.2M$1.3M
Land, buildings, equipmentLn 10c$2.6M$2.6M
Total assetsLn 16$3.9M$3.9M
LiabilitiesLn 26$2.6M$2.6M
Net assetsLn 32$1.3M$1.3M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$97K$97K
Other salaries and wagesLn 7$1.2M$1.2M$36K$26K
Other employee benefitsLn 9$18K$15K$3K$421
Payroll taxesLn 10$103K$92K$9K$2K
Accounting feesLn 11c$8K$7K$1K
Other fees for servicesLn 11g$81K$81K
Advertising and promotionLn 12$23K$23K
Office expensesLn 13$64K$55K$8K$1K
Information technologyLn 14$5K$4K$749
OccupancyLn 16$30K$25K$4K
TravelLn 17$41K$35K$6K
InterestLn 20$110K$110K
Depreciation, depletion and amortizationLn 22$80K$80K
InsuranceLn 23$22K$18K$3K
Other expenses (24a–d)Ln 24$388K$380K$9K
All other expensesLn 24e$152K$147K$5K
Total functional expensesLn 25$2.5M$2.2M$182K$30K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $2.5M$2.5M$40K$1.3M 990 PDF
FY2024 $2.2M$2.3M−$97K$1.3M 990 PDF
FY2023 $2.1M$2.3M−$141K$1.4M 990 PDF
FY2022 $2.1M$2.1M−$281$1.5M 990 PDF
FY2021 $2.5M$1.8M$680K$1.5M 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 FY2025 990 (6 parts)
Part I · Summary $2,489,885 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,915,500$2,178,149
I-9 Program service revenuePrior year $280,615$277,321
I-10 Investment incomePrior year $31,394$34,415
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $2,227,509$2,489,885
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $1,443,423$1,445,056
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $880,759$1,005,071
I-18 Total expensesPrior year $2,324,182$2,450,127
I-19 Revenue less expensesPrior year −$96,673$39,758
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 $2,489,885 across 6 lines filed
VIII-1e Government grants$509,300
VIII-1f All other contributions, gifts and grants$1,668,849
VIII-1h Total contributions, gifts and grants$2,178,149
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $277,321$277,321
VIII-3 Investment incomeExcluded from tax $34,415$34,415
VIII-12 Total revenueRelated to mission $277,321 · Unrelated business $0 · Excluded from tax $34,415$2,489,885
Part IX · Statement of functional expenses $2,450,127 across 16 lines filed
IX-5 Pay of current officers, directors and key staffManagement $96,742$96,742
IX-7 Other salaries and wagesPrograms $1,164,915 · Management $35,635 · Fundraising $26,475$1,227,025
IX-9 Other employee benefitsPrograms $15,064 · Management $2,858 · Fundraising $421$18,343
IX-10 Payroll taxesPrograms $91,670 · Management $9,271 · Fundraising $2,005$102,946
IX-11c Accounting feesPrograms $6,545 · Management $1,155$7,700
IX-11g Other fees for servicesPrograms $81,421$81,421
IX-12 Advertising and promotionPrograms $23,432$23,432
IX-13 Office expensesPrograms $54,569 · Management $8,346 · Fundraising $1,284$64,199
IX-14 Information technologyPrograms $4,244 · Management $749$4,993
IX-16 OccupancyPrograms $25,093 · Management $4,428$29,521
IX-17 TravelPrograms $35,102 · Management $6,195$41,297
IX-20 InterestPrograms $110,096$110,096
IX-22 Depreciation, depletion and amortizationPrograms $80,282$80,282
IX-23 InsurancePrograms $18,300 · Management $3,229$21,529
IX-24 Other expenses (24a–d)Programs $379,711 · Management $8,614$388,325
IX-24e All other expensesPrograms $147,209 · Management $5,067$152,276
IX-25 Total functional expensesPrograms $2,237,653 · Management $182,289 · Fundraising $30,185$2,450,127
Part X · Balance sheet $3,937,233 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $392,160$123,061
X-2 Savings and temporary cash investmentsStart of year $827,412$1,175,003
X-3 Pledges and grants receivableStart of year $64,053$34,622
X-8 Inventories for sale or useStart of year $3,105$3,925
X-10c Land, buildings and equipment, netStart of year $2,638,749$2,600,622
X-16 Total assetsStart of year $3,925,479$3,937,233
X-17 Accounts payable and accrued expensesStart of year $33,124$36,407
X-19 Deferred revenue$38,089
X-26 Total liabilitiesStart of year $2,632,340$2,604,336
X-27 Net assets without donor restrictionsStart of year $1,293,139$1,332,897
X-32 Total net assets or fund balancesStart of year $1,293,139$1,332,897
X-33 Total liabilities and net assetsStart of year $3,925,479$3,937,233
Part XI · Reconciliation of net assets $1,332,897 net assets at year end
XI-1 Total revenue$2,489,885
XI-2 Total expenses$2,450,127
XI-3 Revenue less expenses$39,758
XI-4 Net assets at start of year$1,293,139
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,332,897

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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