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← COUNCIL ON AGING OF ELKHART COUNTY INC

Form 990 for tax year 2024

Filed by COUNCIL ON AGING OF ELKHART COUNTY INC.

Totals

Total revenue
$887,588
Total expenses
$838,771
Contributions and grants received
$471,145
Grants paid
$0
Program service revenue
$403,439
Investment income
$125
Other revenue
$12,879
Total assets, end of year
$874,674
Total liabilities, end of year
$170,392
Net assets or fund balances, end of year
$704,282
Program services expenses (Part IX)
$648,312
Management and general expenses
$190,459
Fundraising expenses
$0
Program service expenses (Part III)
$648,312

Program services were 77.3% 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.

  • 1e · Government grants (contributions)

    $186,555

  • 1f · All other contributions, gifts and grants

    $284,590

  • 1g · Noncash contributions included above

    $112,851

  • 2a · Program service revenue: MEDICAID FEES

    total $257,984 · related or exempt $257,984

  • 2b · Program service revenue: PRIVATE PAY FEES

    total $92,586 · related or exempt $92,586

  • 2c · Program service revenue: CONTRACTED SERVICES

    total $52,869 · related or exempt $52,869

  • 3 · Investment income

    total $125 · related or exempt $125

  • 11a · Other revenue: ADVERTISING REVENUE

    total $10,000 · related or exempt $10,000

  • 11b · Other revenue: MISC REVENUE

    total $2,879 · related or exempt $2,879

  • 11e · Other revenue, total

    $12,879

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $122,777 · program services $30,694 · management and general $92,083

  • 7 · Other salaries and wages

    total $436,564 · program services $371,079 · management and general $65,485

  • 10 · Payroll taxes

    total $43,395 · program services $28,641 · management and general $14,754

  • 11c · Fees: accounting

    total $700 · program services $700

  • 12 · Advertising and promotion

    total $4,812 · program services $4,812

  • 13 · Office expenses

    total $5,596 · program services $2,798 · management and general $2,798

  • 14 · Information technology

    total $25,302 · program services $21,507 · management and general $3,795

  • 16 · Occupancy

    total $10 · program services $10

  • 17 · Travel

    total $4,714 · program services $4,714

  • 22 · Depreciation, depletion and amortization

    total $64,531 · program services $64,531

  • 23 · Insurance

    total $44,788 · program services $44,788

  • 24a · Other expenses: VEHICLE EXPENSE

    total $51,706 · program services $51,706

  • 24b · Other expenses: OUTSIDE SERVICES

    total $19,125 · program services $19,125

  • 24c · Other expenses: TELEPHONE

    total $9,344 · management and general $9,344

  • 24d · Other expenses: PROGRAM SUPPLIES

    total $2,129 · management and general $2,129

  • 24e · All other expenses

    total $3,278 · program services $3,207 · management and general $71

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $317,420 · end of year $316,928

  • 2 · Savings and temporary cash investments

    beginning of year $182,239 · end of year $142,209

  • 4 · Accounts receivable

    beginning of year $114,883 · end of year $117,543

  • 9 · Prepaid expenses and deferred charges

    beginning of year $9,304 · end of year $16,875

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

    $809,200

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

    $588,075

  • 10c · Land, buildings and equipment, net

    beginning of year $192,484 · end of year $221,125

  • 15 · Other assets

    beginning of year $57,941 · end of year $59,994

  • 17 · Accounts payable and accrued expenses

    beginning of year $5,318 · end of year $334

  • 19 · Deferred revenue

    beginning of year $175,526 · end of year $141,893

  • 25 · Other liabilities

    beginning of year $0 · end of year $28,165

  • 27 · Net assets without donor restrictions

    beginning of year $635,486 · end of year $644,288

  • 28 · Net assets with donor restrictions

    beginning of year $57,941 · end of year $59,994

Mission and programs · 2024

Mission

THE MISSION OF THE COUNCIL ON AGING IS TO SUPPORT THE AGING OF ELKHART COUNTY BY PROVIDING SERVICES AND RESOURCES WHICH FOSTERWELLNESS, DIGNITY, INDEPENDENCE AND QUALITY OF LIFE.

  • TRANSPORTATION: PROVIDES TRANSPORTATION SERVICES TO OLDER ADULTS FOR MEDICAL, PHARMACY,NUTRITIONAL, BANKING AN DOTHER PERSONAL BUSINESS NEEDS.

    Expenses $427,509 · Revenue $294,664

  • IN-HOME CARE: PROVIDES DIRECT AND PRACTICAL ASSISTANCE WITH HOUSEHOLD MANAGEMENT AND PERSONAL CARETO ASSIST SENIORS TO REMAIN IN A CLEAN, SAFE, AND HEALTHY HOME ENVIRONMENT. SERVICES WERE PROVIDEDFOR ATTENDANT CARE, HOMEMAKING, AND CAREGIVER RESPITE.

    Expenses $30,667 · Revenue $16,914

  • LIFE ENRICHMENT: PROVIDES FOR A VARIETY OF SENIOR SERVICES. SENIOR CARE MANAGEMENT PROVIDES FREESENIOR-SPECIFIC EDUCATIONAL, SOCIALIZATION, AND EXERCISE ACTIVIETIES. STATE HEALTH INSURANCE(SHIP) CONSELORS ARE ON-SITE TO ASSIST WITH MEDICARE INSURANCE ENROLLMENT AND QUESTIONS, AS WELLAS PROCES SMEDICAL SAVINGS PLAN APPLICATIONS FOR PREMIUM SUPPLEMENT ASSITANCE. MONEY MANAGEMENTSTAFF ASSIST WITH REP PAYEE NEEDS. IN ADDITION, TAX PREPARATION SERVICES ARE PROVIDED

    Expenses $190,136 · Revenue $104,865

As filed on the 2024 return.

Listed in Part VII

  • CELESTA VAUGHAN

    PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • CHRIS BALL

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • ANDREW MYERS

    SECRETARY

    Total calculated
    $0
    Hours/week
    1

  • SHARON ZASTROW HIRSTEIN

    ASSISTANT SECRETARY

    Total calculated
    $0
    Hours/week
    1

  • AMY FRANKENBERGER

    TREASURER

    Total calculated
    $0
    Hours/week
    1

  • SHANON A BUARI

    MEMBER

    Total calculated
    $0
    Hours/week
    1

  • ROB HARTZLER

    MEMBER

    Total calculated
    $0
    Hours/week
    1

  • RANDY HESSER

    MEMBER

    Total calculated
    $0
    Hours/week
    1

  • ASHLEY JORDAN

    MEMBER

    Total calculated
    $0
    Hours/week
    1

  • MARK OYER

    MEMBER

    Total calculated
    $0
    Hours/week
    1

  • DAVID TONEY

    FORMER CEO

    Total calculated
    $23,183
    From this org
    $23,183
    From related orgs
    $0
    Other
    $0
    Hours/week
    0

  • TINA FRALEY

    CEO

    Total calculated
    $99,594
    From this org
    $99,594
    From related orgs
    $0
    Other
    $0
    Hours/week
    50

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.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2024
Filed
26 January 2026
IRS schema version
2024v5.5
Source object
202600269349301500

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