Skip to content
Nonprofiteer
← AGING SERVICES INC

Form 990 for tax year 2024

Filed by AGING SERVICES INC.

Totals

Total revenue
$3,578,065
Total expenses
$3,070,447
Contributions and grants received
$545,124
Grants paid
$0
Program service revenue
$2,712,884
Investment income
$312,346
Other revenue
$7,711
Total assets, end of year
$13,342,567
Total liabilities, end of year
$498,388
Net assets or fund balances, end of year
$12,844,179
Program services expenses (Part IX)
$2,644,632
Management and general expenses
$425,815
Fundraising expenses
$0
Program service expenses (Part III)
$2,644,632

Program services were 86.1% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1a · Federated campaigns

    $253,454

  • 1e · Government grants (contributions)

    $287,878

  • 1f · All other contributions, gifts and grants

    $3,792

  • 2a · Program service revenue: NET PATIENT REVENUE

    total $2,513,099 · related or exempt $2,513,099

  • 2b · Program service revenue: MGMT & SUPPORT SVCS

    total $123,412 · related or exempt $123,412

  • 2c · Program service revenue: RENTAL INCOME

    total $76,373 · related or exempt $58,222 · unrelated business $18,151

  • 3 · Investment income

    total $159,859 · excluded $159,859

  • 7a · Gross sales of assets other than inventory

    securities $714,626 · other assets $3,141

  • 7b · Less cost or other basis and sales expenses

    securities $562,647 · other assets $2,633

  • 7c · Gain or loss

    securities $151,979 · other assets $508

  • 7d · Net gain or loss

    total $152,487 · excluded $152,487

  • 11a · Other revenue: MISCELLANEOUS

    total $7,711 · excluded $7,711

  • 11e · Other revenue, total

    $7,711

Functional expenses

Part IX, the statement of functional expenses.

  • 7 · Other salaries and wages

    total $1,412,605 · program services $1,275,959 · management and general $136,646

  • 8 · Pension plan contributions

    total $59,407 · program services $53,660 · management and general $5,747

  • 9 · Other employee benefits

    total $256,713 · program services $231,880 · management and general $24,833

  • 10 · Payroll taxes

    total $100,217 · program services $90,523 · management and general $9,694

  • 11a · Fees: management

    total $221,856 · management and general $221,856

  • 11f · Fees: investment management

    total $17,257 · program services $606 · management and general $16,651

  • 11g · Fees: other

    total $172,827 · program services $172,316 · management and general $511

  • 12 · Advertising and promotion

    total $621 · program services $621

  • 13 · Office expenses

    total $220,688 · program services $219,021 · management and general $1,667

  • 16 · Occupancy

    total $284,225 · program services $284,225

  • 17 · Travel

    total $6,194 · program services $6,043 · management and general $151

  • 19 · Conferences, conventions and meetings

    total $6,379 · program services $6,379

  • 20 · Interest

    total $8,677 · program services $8,677

  • 22 · Depreciation, depletion and amortization

    total $288,395 · program services $279,893 · management and general $8,502

  • 23 · Insurance

    total $11,800 · program services $11,800

  • 24a · Other expenses: MISCELLANEOUS EXPENSE

    total $1,603 · program services $2,054 · management and general -$451

  • 24b · Other expenses: MEDICAL SUPPLIES

    total $983 · program services $975 · management and general $8

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $785,190 · end of year $191,914

  • 2 · Savings and temporary cash investments

    beginning of year $2,112 · end of year $6,948

  • 3 · Pledges and grants receivable

    beginning of year $10,713 · end of year $22,946

  • 4 · Accounts receivable

    beginning of year $225,636 · end of year -$84,397

  • 7 · Other notes and loans receivable

    beginning of year $249,068 · end of year $640,015

  • 10a · Land, buildings and equipment: cost or other basis

    $6,986,856

  • 10b · Land, buildings and equipment: accumulated depreciation

    $4,953,995

  • 10c · Land, buildings and equipment, net

    beginning of year $2,210,410 · end of year $2,032,861

  • 11 · Investments: publicly traded securities

    beginning of year $5,276,172 · end of year $5,847,497

  • 13 · Investments: program-related

    beginning of year $320,960 · end of year $299,415

  • 15 · Other assets

    beginning of year $3,464,164 · end of year $4,385,368

  • 17 · Accounts payable and accrued expenses

    beginning of year $179,295 · end of year $234,323

  • 19 · Deferred revenue

    beginning of year $12,060

  • 23 · Secured mortgages and notes payable

    beginning of year $255,952 · end of year $183,509

  • 25 · Other liabilities

    beginning of year $42,098 · end of year $80,556

  • 27 · Net assets without donor restrictions

    beginning of year $11,810,270 · end of year $12,620,975

  • 28 · Net assets with donor restrictions

    beginning of year $244,750 · end of year $223,204

Mission and programs · 2024

Mission

TO ENHANCE THE LIVES OF OLDER ADULTS BY PROVIDING SERVICES AND RESOURCES TO ASSIST THEM IN REMAINING INDEPENDENT.

Activities or mission (Part I)

TO PROVIDE SERVICES AND RESOURCES TO ASSIST OLDER ADULTS IN REMAINING IN THEIR HOME.

  • MILESTONES & PATHWAYS ADULT DAY HEALTH CENTERS SERVED 508 CONSUMERS AND CAREGIVERS BY PROVIDING ADULT DAY SERVICES TO HEALTH-CHALLENGED INDIVIDUALS WHO MAY REQUIRE SUPPORT, SUPERVISION, AND STRUCTURE TO REMAIN AS INDEPENDENT AS POSSIBLE. WITHOUT THESE PROGRAMS, INDIVIDUALS WOULD BE FORCED TO MOVE TO NURSING HOMES OR OTHER CARE FACILITIES AT A MUCH HIGHER COST. RESOURCE & REFERRAL SERVED 1343 OLDER ADULTS BY COORDINATING SERVICES THAT ALLOWED THEM TO REMAIN IN THEIR OWN HOMES IN THE COMMUNITY. WELLNESS & OUTREACH PROVIDED 24 ACTIVITIES AND PROGRAMS FOR 1180 ACTIVE OLDER ADULTS. THESE PROGRAMS ARE DESIGNED TO ASSIST IN MAINTAINING OPTIMAL PHYSICAL, MENTAL, AND SOCIAL WELL-BEING AND FUNCTION IN OLDER ADULTS. THE HOME ACCESSIBILITY & REPAIR PROGRAM COMPLETED 2015 PROJECTS INCLUDING LAWN MOWING, SNOW REMOVAL AND MINOR HOME REPAIRS FOR 156 LOW-INCOME OLDER ADULTS ON A SLIDING FEE SCALE WHICH KEEPS PROPERTY OWNERS IN COMPLIANCE WITH CITY REGULATIONS AND ALLOWS SENIORS TO REMAIN SAFELY AT HOME.VOLUNTEER SERVICES PROVIDED 2,010 RIDES TO 275 OLDER ADULTS SO THAT THEY WERE ABLE TO GET TO AND FROM ESSENTIAL MEDICAL APPOINTMENTS AND ERRANDS TO PREVENT HEALTH DECLINE AND ENSURE SAFETY ON THE ROAD.

    Expenses $2,644,632 · Revenue $2,712,884

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • JOHN ALLEN

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • PEG BRADKE

    BOARD CHAIR

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • MIKE BRINGOLF

    BOARD VICE CHAIR

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • JULIE DAMIANO

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • SHIRLEY HELMRICHS

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • DONNA KUNDE

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • KEITH KREWER FR 1224

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • BARB MATIAS

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • BRIAN SCOTT

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • DAVE TESDAHL TO 1224

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • MIKE TIERNAN

    BOARD SECRETARY/TREASURER

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • PHIL WASTA

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • CASEY GREENE

    BOARD MEMBER & MARKET PRESIDENT

    Total calculated
    $508,950
    From this org
    $0
    From related orgs
    $426,171
    Other
    $82,779
    Hours/week
    1 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $378,846 related
    Bonus
    $0 + $43,619 related
    Other
    $0 + $3,706 related
    Deferred
    $0 + $55,706 related
    Nontaxable benefits
    $0 + $27,073 related
    Filer's total
    $0 + $508,950 related

  • LUCAS HICKS

    BOARD MEMBER & MARKET VP FINANCE

    Total calculated
    $301,061
    From this org
    $0
    From related orgs
    $276,565
    Other
    $24,496
    Hours/week
    1 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $253,530 related
    Bonus
    $0 + $21,149 related
    Other
    $0 + $1,886 related
    Deferred
    $0 + $13,954 related
    Nontaxable benefits
    $0 + $10,542 related
    Filer's total
    $0 + $301,061 related

  • KATHLEEN HORAN TO 0324

    PRESIDENT & CEO

    Total calculated
    $86,323
    From this org
    $0
    From related orgs
    $80,040
    Other
    $6,283
    Hours/week
    1 + 40 related

  • KATHY JOHNSON

    PRESIDENT ABBEHEALTH

    Total calculated
    $218,104
    From this org
    $0
    From related orgs
    $196,464
    Other
    $21,640
    Hours/week
    1 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $166,551 related
    Bonus
    $0 + $6,989 related
    Other
    $0 + $22,924 related
    Deferred
    $0 + $9,910 related
    Nontaxable benefits
    $0 + $11,730 related
    Filer's total
    $0 + $218,104 related

  • MICHAEL HEINRICH TO 0323

    FORMER EXEC VP FINANCE/CFO

    Total calculated
    $1,054,804
    From this org
    $0
    From related orgs
    $941,690
    Other
    $113,114
    Hours/week
    0 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $559,102 related
    Bonus
    $0 + $77,630 related
    Other
    $0 + $304,958 related
    Deferred
    $0 + $100,904 related
    Nontaxable benefits
    $0 + $12,210 related
    Filer's total
    $0 + $1,054,804 related

  • MICHELLE NIERMANN TO 0723

    FORMER SLMH PRES/CEO

    Total calculated
    $942,883
    From this org
    $0
    From related orgs
    $799,714
    Other
    $143,169
    Hours/week
    0 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $629,784 related
    Bonus
    $0 + $138,313 related
    Other
    $0 + $31,617 related
    Deferred
    $0 + $112,246 related
    Nontaxable benefits
    $0 + $30,923 related
    Filer's total
    $0 + $942,883 related

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 4b · Supplemental nonqualified retirement plan

Answered no

  • 4a · Severance or change-of-control payment
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 4B
NONQUALIFIED RETIREMENT PLAN CONTRIBUTIONS: THE FOLLOWING INDIVIDUAL(S) PARTICIPATED IN AND RECEIVED CONTRIBUTIONS IN A SUPPLEMENTAL NON-QUALIFIED RETIREMENT PLAN: CASEY GREENE $38,757, MICHAEL HEINRICH $83,654, AND MICHELLE NIERMANN $94,996. NONQUALIFIED RETIREMENT PLAN DISTRIBUTIONS: THE FOLLOWING INDIVIDUAL(S) PARTICIPATED IN AND RECEIVED PAYMENTS FROM A SUPPLEMENTAL NON-QUALIFIED PLAN: MICHAEL HEINRICH $288,863. PAYOUTS ARE MADE WITH VESTED FUNDS, AS ESTABLISHED BY PLAN DOCUMENTS.
SCHEDULE J, PART I, LINE 3 - ESTABLISHING COMPENSATION
THE EXECUTIVE COMMITTEE OF THE IOWA HEALTH SYSTEM BOARD OF DIRECTORS ("COMMITTEE") CONDUCTS A COMPREHENSIVE REVIEW OF ALL COMPENSATION AND BENEFITS PROVIDED TO THE ORGANIZATION'S OFFICERS AND KEY EMPLOYEES, INCLUDING THE IHS CHIEF EXECUTIVE OFFICER (THE "CEO"). THIS REVIEW COMPARES THE TOTAL COMPENSATION AND VALUE OF BENEFITS PROVIDED TO EACH EXECUTIVE, ON A POSITION BY POSITION BASIS, TO THAT PROVIDED TO FUNCTIONALLY SIMILAR POSITIONS IN SIMILARLY SITUATED ORGANIZATIONS. THIS REVIEW IS CONDUCTED BY THE COMMITTEE WITH THE ASSISTANCE OF A NATIONAL, INDEPENDENT COMPENSATION CONSULTANT REPORTING DIRECTLY TO THE COMMITTEE. THE COMMITTEE HAS BEEN DELEGATED THE RESPONSIBILITY FOR OVERSIGHT OF EXECUTIVE COMPENSATION AND IS MADE UP ENTIRELY OF INDEPENDENT DIRECTORS WITHIN THE MEANING OF THE "REBUTTABLE PRESUMPTION OF REASONABLENESS" UNDER THE FEDERAL INCOME TAX INTERMEDIATE SANCTIONS RULES. THE COMPENSATION CONSULTANT HOLDS ITSELF OUT TO THE PUBLIC AS A COMPENSATION CONSULTANT, PERFORMS THESE VALUATIONS ON A REGULAR BASIS, IS QUALIFIED TO MAKE THE VALUATIONS OF THE SERVICES INVOLVED, AND HAS SO INDICATED IN A WRITTEN CERTIFICATION TO THE COMMITTEE. BASED UPON THE ADVICE OF THE COMPENSATION CONSULTANT, AND APPLYING THE BOARD'S COMPENSATION PHILOSOPHY, THE COMMITTEE ESTABLISHES THE OVERALL ADJUSTMENT IN COMPENSATION AND BENEFITS FOR THE TOP EXECUTIVES IN THE ENTIRE HEALTH SYSTEM (SEVERAL OF WHICH ARE EMPLOYEES OF THE FILING ORGANIZATION) AND DELEGATES TO THE CEO THE AUTHORITY TO MAKE ADJUSTMENTS, CONSISTENT WITH THE COMMITTEE'S DIRECTION, FOR THE OTHER EXECUTIVES. THE COMMITTEE DETERMINES ALL ASPECTS OF THE COMPENSATION AND BENEFITS OF THE CEO. THE COMMITTEE INTENTIONALLY TAKES ALL THE STEPS NECESSARY TO QUALIFY FOR THE REBUTTABLE PRESUMPTION OF REASONABLENESS UNDER THE FEDERAL INCOME TAX LAW INTERMEDIATE SANCTIONS RULES, INCLUDING CONTEMPORANEOUS SUBSTANTIATION OF ALL COMMITTEE MEETINGS AND ACTIONS. THE ORGANIZATION BELIEVES IT IS IN FULL COMPLIANCE WITH SECTION 4958 OF THE IRC, PROVIDES NO MORE THAN REASONABLE AND FAIR MARKET VALUE COMPENSATION AND BENEFITS FOR ITS EMPLOYEES AND DOES NOT PROVIDE ANY EXCESS COMPENSATION OR BENEFITS AS PROHIBITED BY SECTION 4958.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related partnerships

Part III: related organizations taxable as a partnership, with the filer's share.

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

Provenance

Return type
form_990
Tax year
2024
Filed
4 November 2025
IRS schema version
2024v5.2
Source object
202513179349303226

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

The source document this was parsed from is served over the API, which is where bulk and document access live.