Fergus County Council on Aging

Tax-deductible

Lewistown, MT501(c)(3)Since 1975EIN 81-0364657

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To provide a wide variety of programs and services to seniors 60 years of age and older so they may live happy and healthy lives with independence, dignity and respect.

501(c)(3) charity; gifts are tax-deductible.
92¢ of each $1 spent went to programs.
Run by 54 volunteers and 34 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · 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 $385K a year · 30% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
92%
of spending
Looks good: 92% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$68K
to officers and key staff · 5% of spending
Looks good: pay to officers and key staff is 5% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
3 mo
of spending, in cash
Looks good: 3.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $318K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$20K
0.6% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
10
of 10 voting members
Looks good: 10 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.6M
+51% vs prior year
Spent
$1.3M
To programs
92%
Net assets
$3.1M
By yearFY2020–FY2024
Revenue
$1.6M
FY2024▲ +51%
Revenue by fiscal year
FY2020$1.1M
FY2021$890K
FY2022$1.1M
FY2023$2.3M
FY2024$1.1M
FY2024$1.6M
Expenses
$1.3M
FY2024▲ +22%
Expenses by fiscal year
FY2020$879K
FY2021$838K
FY2022$823K
FY2023$901K
FY2024$1.1M
FY2024$1.3M
Net assets
$3.1M
FY2024▲ +12%
Net assets by fiscal year
FY2020$814K
FY2021$887K
FY2022$1.2M
FY2023$2.7M
FY2024$2.8M
FY2024$3.1M

From the FY2024 Form 990 · 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 1981.

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

Where the money goes

92 cents of each dollar spent went to programs.

Program services 92% · $1.2M Management & general 8% · $102K

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

14 people listed on the 990; $68K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Di
$39,992Pt VII · Sec A
Executive Di
$12,336Pt VII · Sec A
Executive Di
$9,209Pt VII · Sec A
Executive Di
$6,923Pt VII · Sec A
Secretary/Tr
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Compensation history total reportable pay by year · 6 named individuals · Part VII

NameFY2024FY2024FY2023FY2022FY2021FY2020
Dale E Pfau—$49,894$43,947———
Dale Pfau———$42,495$45,704$44,629
Jeph Fleharty$39,992—————
Kelsey Sweeney$12,336—————
Nancy Fry-Moline$9,209—————
Lonnie Mannin$6,923—————

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 Fergus County Council 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

Offers programs and services for seniors to live happy, healthy, independent, dignified, and respectful lives.

Provided by the organization

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3 programs · $1.2M · in their own filed words · FY2024
01

Transporation program provided 15,713 units of service. Homemaker program provided 996 units of service. Information and assistance services provided 367 units of service non evidence based health promotion program provied 862 units of service. The senior center provided 1,504 units of service.

$897Kprogram expense
02

Congregate meals provided 15,821 units of service

$202Kprogram expense
03

Home delivered meals were provided 12,880 units of service.

$120Kprogram 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$318K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$1.6M
Ln 12
Gifts and grantsLn 1h$1.4M
Fees for servicesLn 2g$214K
Other incomeLn 4–11$16K
Money outPt IX
$1.3M
Ln 25
Programscol B$1.2M
Managementcol C$102K
Owns and owesPt X
$3.1M
net assets · Ln 32
Cash and savingsLn 1–2$358K
Total assetsLn 16$3.1M
LiabilitiesLn 26$20K
PeoplePt VI, VII
14
listed · VII A
PaidVII A4
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.4M
Government grantsLn 1e$1.2M
Noncash giftsLn 1g$113K
Fees for servicesLn 2g$214K
Investment incomeLn 3$27
Other incomeLn 4–11$16K
Gains on assetsLn 7−$7K
Total revenueLn 12$1.6M
Assets in detailPt X, end of year
CashLn 1$732
SavingsLn 2$357K
Cash and savings togetherLn 1–2$358K
Land, buildings, equipmentLn 10c$2.1M
Other assetsLn 15$654K
Total assetsLn 16$3.1M
LiabilitiesLn 26$20K
Net assetsLn 32$3.1M
OperationsPt I, VI
EmployeesI 534
VolunteersI 654
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$403K$358K
Land, buildings, equipmentLn 10c$1.8M$2.1M
Total assetsLn 16$2.8M$3.1M
LiabilitiesLn 26$7K$20K
Net assetsLn 32$2.8M$3.1M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$68K$68K
Other salaries and wagesLn 7$502K$502K
Pension plan contributionsLn 8$2K$2K
Other employee benefitsLn 9$57K$50K$7K
Payroll taxesLn 10$51K$41K$10K
Other fees for servicesLn 11g$53K$53K
Office expensesLn 13$30K$29K$1K
OccupancyLn 16$72K$66K$6K
TravelLn 17$14K$12K$2K
Depreciation, depletion and amortizationLn 22$127K$127K
InsuranceLn 23$85K$85K
Other expenses (24a–d)Ln 24$237K$231K$6K
All other expensesLn 24e$22K$22K$235
Total functional expensesLn 25$1.3M$1.2M$102K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 $1.1M$1.1M−$22K$2.8M 990 PDF
FY2023 $2.3M$901K$1.4M$2.7M 990 PDF
FY2022 $1.1M$823K$295K$1.2M 990 PDF
FY2021 $890K$838K$53K$887K 990 PDF
FY2020 $1.1M$879K$175K$814K 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 FY2024 990 (4 parts)
Part VIII · Statement of revenue $1,595,362 across 9 lines filed
VIII-1e Government grants$1,173,847
VIII-1f All other contributions, gifts and grants$191,853
VIII-1g Noncash contributions (included above)$112,699
VIII-1h Total contributions, gifts and grants$1,365,700
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $213,776$213,776
VIII-3 Investment incomeExcluded from tax $27$27
VIII-7 Net gain or loss on sales of assetsRelated to mission −$6,968−$6,968
VIII-8 Net income from fundraising eventsExcluded from tax $22,827$22,827
VIII-12 Total revenueRelated to mission $206,808 · Excluded from tax $22,854$1,595,362
Part IX · Statement of functional expenses $1,320,820 across 13 lines filed
IX-5 Pay of current officers, directors and key staffManagement $68,460$68,460
IX-7 Other salaries and wagesPrograms $502,286$502,286
IX-8 Pension plan contributionsPrograms $1,742$1,742
IX-9 Other employee benefitsPrograms $49,766 · Management $7,239$57,005
IX-10 Payroll taxesPrograms $41,308 · Management $9,719$51,027
IX-11g Other fees for servicesPrograms $53,198$53,198
IX-13 Office expensesPrograms $28,776 · Management $1,199$29,975
IX-16 OccupancyPrograms $65,841 · Management $6,173$72,014
IX-17 TravelPrograms $11,889 · Management $2,265$14,154
IX-22 Depreciation, depletion and amortizationPrograms $127,094$127,094
IX-23 InsurancePrograms $84,556$84,556
IX-24 Other expenses (24a–d)Programs $230,622 · Management $6,448$237,070
IX-24e All other expensesPrograms $22,004 · Management $235$22,239
IX-25 Total functional expensesPrograms $1,219,082 · Management $101,738 · Fundraising $0$1,320,820
Part X · Balance sheet $3,144,221 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $530$732
X-2 Savings and temporary cash investmentsStart of year $402,898$356,923
X-4 Accounts receivableStart of year $11,143$23,612
X-10c Land, buildings and equipment, netStart of year $1,788,247$2,108,720
X-15 Other assetsStart of year $590,836$654,234
X-16 Total assetsStart of year $2,793,654$3,144,221
X-17 Accounts payable and accrued expensesStart of year $7,177$19,804
X-26 Total liabilitiesStart of year $7,177$19,804
X-27 Net assets without donor restrictionsStart of year $2,195,641$2,470,184
X-28 Net assets with donor restrictionsStart of year $590,836$654,233
X-32 Total net assets or fund balancesStart of year $2,786,477$3,124,417
X-33 Total liabilities and net assetsStart of year $2,793,654$3,144,221
Part XI · Reconciliation of net assets $3,124,417 net assets at year end
XI-1 Total revenue$1,595,362
XI-2 Total expenses$1,320,820
XI-3 Revenue less expenses$274,542
XI-4 Net assets at start of year$2,786,477
XI-5 Net unrealized gains (losses) on investments$63,398
XI-10 Net assets at end of year$3,124,417

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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