LOCAL OFFICE ON AGING INC: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- LOCAL OFFICE ON AGING INC (EIN 54-0916248)
- Tax period
- 2023-10-01 to 2024-09-30
- Filed
- 2025-02-04
- IRS object ID
- 202530359349301303
- Schema version
- 2023v6.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-02-04T09:49:50-06:00 | ReturnTs |
| Tax Period End | 2024-09-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 540504608 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BROWN EDWARDS & COMPANY LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1909 FINANCIAL DRIVE | AddressLine1Txt |
| City | HARRISONBURG | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 22801 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-10-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 540916248 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LOCAL OFFICE ON AGING | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LOCA | BusinessNameControlTxt |
| Phone | 5403450451 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 14205 | AddressLine1Txt |
| City | ROANOKE | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 240384205 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | RON BOYD | PersonNm |
| Person Title | CEO | PersonTitleTxt |
| Phone | 5403450451 | PhoneNum |
| Signature | 2025-01-31 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JAMES R FRIES | PreparerPersonNm |
| PTIN | P01320612 | PTIN |
| Phone | 5404346736 | PhoneNum |
| Preparation | 2025-01-30 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | RON BOYD | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 14205 | AddressLine1Txt |
| City | ROANOKE | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 240384205 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $3,970,958 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.LOAA.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1986 | FormationYr |
| Legal Domicile State | VA | LegalDomicileStateCd |
| Activity Or Mission | LOCAL OFFICE ON AGING ("LOA") IS DEDICATED TO HELPING OLDER PERSONS REMAIN INDEPENDENT FOR AS LONG AS POSSIBLE. | ActivityOrMissionDesc |
| Voting Members Governing Body | 13 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 13 | VotingMembersIndependentCnt |
| Total Employee | 52 | TotalEmployeeCnt |
| Total Volunteers | 403 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $4,293,921 | PYContributionsGrantsAmt |
| CY Contributions Grants | $3,745,168 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $62,710 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $73,039 | CYProgramServiceRevenueAmt |
| PY Investment Income | $45,415 | PYInvestmentIncomeAmt |
| CY Investment Income | $68,443 | CYInvestmentIncomeAmt |
| PY Other Revenue | $29,779 | PYOtherRevenueAmt |
| CY Other Revenue | $61,074 | CYOtherRevenueAmt |
| PY Total Revenue | $4,431,825 | PYTotalRevenueAmt |
| CY Total Revenue | $3,947,724 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,852,082 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,908,115 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $28,716 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,944,261 | PYOtherExpensesAmt |
| CY Other Expenses | $2,107,235 | CYOtherExpensesAmt |
| PY Total Expenses | $3,796,343 | PYTotalExpensesAmt |
| CY Total Expenses | $4,015,350 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $635,482 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$67,626 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $5,047,990 | TotalAssetsBOYAmt |
| Total Assets EOY | $5,195,596 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $635,400 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $577,470 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $4,412,590 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $4,618,126 | NetAssetsOrFundBalancesEOYAmt |
| Mission | LOCAL OFFICE ON AGING IS THE DESIGNATED AREA AGENCY ON AGING SERVING THE FIFTH PLANNING DISTRICT OF VIRGINIA OPERATING 30+ COMMUNITY-BASED SERVICES TO HELP OLDER PERSONS REMAIN INDEPENDENT FOR AS LONG AS POSSIBLE. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $932,500 | ExpenseAmt |
| Desc | HOME DELIVERED MEALS - PREPARATION OF MEALS AND COST OF MEALS SERVED TO HOMEBOUND OLDER PERSONS IN NEED. FOR FY24 WE SERVED 72,824 SENIORS DELIVERING 208,325 SERVICES. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $320,180 | ExpenseAmt |
| Desc | CONGREGATE MEALS - PROVISION OF NUTRITIOUS MEALS TO OLDER PERSONS IN NEED, PROVISION OF SOCIALIZATION AND RECREATION TO THE SAME PERSONS. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,774,405 | ExpenseAmt |
| Revenue | $133,100 | RevenueAmt |
| Desc | SUPPORTIVE SERVICES - PROVISION OF COMMUNITY BASED CARE TO SENIOR CITIZENS SUCH AS ADULT DAYCARE, PERSONAL CARE, TRANSPORTATION, HOMEMAKER, AND EMERGENCY SERVICES. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $3,027,085 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (1) | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 10 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 52 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 13 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 13 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | 0 | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ASHTON KING | PersonNm |
| Phone | 5403450451 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4932 FRONTAGE ROAD NW | AddressLine1Txt |
| City | ROANOKE | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 24019 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| DAVID TRINKLE | ||||||
| CHAIR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| EZRA AMISS | ||||||
| CHAIR ELECT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| FREDA SMITH | ||||||
| VICE CHAIR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| INGRID WALLACE BARBER | ||||||
| TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| LISA SPRINKEL | ||||||
| SECRETARY | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| STEVE MUSSLEWHITE | ||||||
| PAST CHAIR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| CLEO SIMS | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| TAMMY WILSON | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JOHN SHANER | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ANNETTE CLARK | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| HELEN FERGUSON | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| NIKKI WILLIAMS | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JACKIE R S TAYLOR | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| RON BOYD | ||||||
| CEO | 40.00 | Yes (X) | $127,630 | $0 | $13,038 | |
| PAT BENNETT | ||||||
| CFO THROUGH 12/23 | 40.00 | Yes (X) | $26,981 | $0 | $1,297 | |
| ASHTON KING | ||||||
| CFO STARTING 1/24 | 40.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $154,611 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $14,335 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| COMPASS GROUP USA INC | |||||
| PO BOX 417632 | BOSTON | MA | 02241 | CLIENT MEAL PROVIDER | $711,293 |
| KARIS CARE SERVICES | |||||
| 6349 PETERS CREEK ROAD | ROANOKE | VA | 24019 | PERSONAL CARE, HOMEMAKER AND TRANSPORT S | $251,440 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $48,194 | FundraisingAmt |
| Government Grants | $3,285,097 | GovernmentGrantsAmt |
| All Other Contributions | $411,877 | AllOtherContributionsAmt |
| Noncash Contributions | $3,866 | NoncashContributionsAmt |
| Total Contributions | $3,745,168 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| OTHER PROGRAM REVENUE | 624210 | $69,178 | $69,178 |
| FEE FOR SERVICES | 624210 | $3,861 | $3,861 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $73,039 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $68,443 | TotalRevenueColumnAmt |
| Exclusion | $68,443 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $24,247 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $48,194 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $23,234 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,013 | TotalRevenueColumnAmt |
| Exclusion | $1,013 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| OTHER REVENUE | 624210 | $52,304 | $52,304 |
| CONFERENCE REVENUE | 624210 | $4,702 | $4,702 |
| ANNUAL MEETING REVENUE | 624210 | $3,055 | $3,055 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $60,061 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,947,724 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $133,100 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $69,456 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $213,000 | TotalAmt |
| Program Services | $85,200 | ProgramServicesAmt |
| Management And General | $127,800 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,340,633 | TotalAmt |
| Program Services | $1,093,182 | ProgramServicesAmt |
| Management And General | $240,154 | ManagementAndGeneralAmt |
| Fundraising | $7,297 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $33,015 | TotalAmt |
| Program Services | $25,041 | ProgramServicesAmt |
| Management And General | $7,819 | ManagementAndGeneralAmt |
| Fundraising | $155 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $203,497 | TotalAmt |
| Program Services | $154,346 | ProgramServicesAmt |
| Management And General | $48,195 | ManagementAndGeneralAmt |
| Fundraising | $956 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $117,970 | TotalAmt |
| Program Services | $89,477 | ProgramServicesAmt |
| Management And General | $27,939 | ManagementAndGeneralAmt |
| Fundraising | $554 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,394 | TotalAmt |
| Management And General | $5,394 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $46,558 | TotalAmt |
| Management And General | $46,558 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $34,134 | TotalAmt |
| Management And General | $34,134 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,264 | TotalAmt |
| Program Services | $6,264 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,585 | TotalAmt |
| Program Services | $21,435 | ProgramServicesAmt |
| Management And General | $2,766 | ManagementAndGeneralAmt |
| Fundraising | $1,384 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $57,257 | TotalAmt |
| Program Services | $22,385 | ProgramServicesAmt |
| Management And General | $34,872 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,356 | TotalAmt |
| Program Services | $16,704 | ProgramServicesAmt |
| Management And General | $1,652 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $37,284 | TotalAmt |
| Program Services | $5,593 | ProgramServicesAmt |
| Management And General | $31,691 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,431 | TotalAmt |
| Program Services | $9,431 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $170,273 | TotalAmt |
| Program Services | $170,273 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $60,002 | TotalAmt |
| Management And General | $60,002 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| CLIENT MEALS | $740,984 | $727,175 | $0 | $13,809 |
| SERVICE CONTRACTS | $152,685 | $22,903 | $129,782 | |
| CLIENT HOMEMAKER | $128,938 | $128,938 | ||
| CLIENT PERSONAL CARE | $116,364 | $116,364 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $497,726 | TotalAmt |
| Program Services | $332,374 | ProgramServicesAmt |
| Management And General | $160,791 | ManagementAndGeneralAmt |
| Fundraising | $4,561 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,015,350 | TotalAmt |
| Program Services | $3,027,085 | ProgramServicesAmt |
| Management And General | $959,549 | ManagementAndGeneralAmt |
| Fundraising | $28,716 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,277,842 | BOYAmt |
| EOY | $922,884 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,561 | BOYAmt |
| EOY | $276,462 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $34,170 | BOYAmt |
| EOY | $34,170 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $376,124 | BOYAmt |
| EOY | $128,013 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $46,153 | BOYAmt |
| EOY | $39,587 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $2,578,477 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $781,818 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,865,039 | BOYAmt |
| EOY | $1,796,659 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,292,318 | BOYAmt |
| EOY | $1,837,222 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $135,783 | BOYAmt |
| EOY | $160,599 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,047,990 | BOYAmt |
| EOY | $5,195,596 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $404,128 | BOYAmt |
| EOY | $375,767 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $231,272 | BOYAmt |
| EOY | $201,703 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $635,400 | BOYAmt |
| EOY | $577,470 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,181,148 | BOYAmt |
| EOY | $4,382,240 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $231,442 | BOYAmt |
| EOY | $235,886 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,412,590 | BOYAmt |
| EOY | $4,618,126 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,047,990 | BOYAmt |
| EOY | $5,195,596 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$67,626 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $248,403 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $24,759 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,851,952 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,126,736 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,538,505 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,293,921 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,745,168 | CurrentTaxYearAmt |
| Total | $18,556,282 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,851,952 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,126,736 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,538,505 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,293,921 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,745,168 | CurrentTaxYearAmt |
| Total | $18,556,282 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $18,556,282 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $36,284 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $46,192 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $33,194 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $45,415 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $68,443 | CurrentTaxYearAmt |
| Total | $229,528 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $18,785,810 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $141,212 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.98780 | PublicSupportCY170Pct |
| Public Support PY170 | 0.98990 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $238,912 | OtherCostOrOtherBasisAmt |
| Book Value | $238,912 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $940,694 | OtherCostOrOtherBasisAmt |
| Depreciation | $151,697 | DepreciationAmt |
| Book Value | $788,997 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $630,154 | OtherCostOrOtherBasisAmt |
| Depreciation | $231,780 | DepreciationAmt |
| Book Value | $398,374 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $619,874 | OtherCostOrOtherBasisAmt |
| Depreciation | $367,422 | DepreciationAmt |
| Book Value | $252,452 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $148,843 | OtherCostOrOtherBasisAmt |
| Depreciation | $30,919 | DepreciationAmt |
| Book Value | $117,924 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $1,796,659 | TotalBookValueLandBuildingsAmt |
| Total Rev Etc Audited Fincl Stmt | $4,474,307 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $248,403 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $230,130 | DonatedServicesAndUseFcltsAmt |
| Other Revenue | $48,050 | OtherRevenueAmt |
| Revenue Not Reported | $526,583 | RevenueNotReportedAmt |
| Revenue Subtotal | $3,947,724 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $3,947,724 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $4,268,771 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $230,187 | DonatedServicesUseFcltsAmt |
| Other Expenses Included | $23,234 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $253,421 | ExpensesNotReportedAmt |
| Expenses Subtotal | $4,015,350 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $4,015,350 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | FUNDRAISING EXPENSES NETTED WITH REVENUE ON 990 23,234. CHANGE IN FUNDS HELD IN TRUST BY OTHERS 24,816. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | ROUNDING |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | FUNDRAISING EXPENSES NETTED WITH REVENUE ON 990 23,234. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | ROUNDING |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | LET'S GIVE LUNCH | Event1Nm |
| Gross Receipts Event1 | $72,441 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $48,194 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $24,247 | GrossRevenueEvent1Amt |
| Cash Prizes Event1 | $2,639 | CashPrizesEvent1Amt |
| Non Cash Prizes Event1 | $3,866 | NonCashPrizesEvent1Amt |
| Food And Beverage Event1 | $14,601 | FoodAndBeverageEvent1Amt |
| Other Direct Expenses Event1 | $2,128 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $72,441 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $48,194 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $24,247 | GrossRevenueTotalEventsAmt |
| Cash Prizes Total Events | $2,639 | CashPrizesTotalEventsAmt |
| Non Cash Prizes Total Events | $3,866 | NonCashPrizesTotalEventsAmt |
| Food And Beverage Total Events | $14,601 | FoodAndBeverageTotalEventsAmt |
| Oth Direct Expnss Total Events | $2,128 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $23,234 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $1,013 | NetIncomeSummaryAmt |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (2 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| ROBBIE BOYD | |||
| SON OF RON BOYD, PRESIDENT OF LOA | $61,104 | EMPLOYEE COMPENSATION AS LOA'S DIRECTOR OF ELDER RIGHTS | 0 |
| ROBBIE BOYD | |||
| SON OF RON BOYD, PRESIDENT OF LOA | $10,077 | EMPLOYEE BENEFITS AS LOA'S DIRECTOR OF ELDER RIGHTS | 0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | THE 990 IS PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 15A | BOARD SETS EXECUTIVE DIRECTOR'S SALARY FALLING ON EMPLOYEE SALARY CHART WITH MERIT INCREASE ANNUALLY AT BOARD'S DISCRETION BASED ON EVALUATION. COLA ANNUALLY IF APPROVED BY BOARD. |
| FORM 990, PART VI, SECTION C, LINE 19 | AVAILABLE UPON WRITTEN REQUEST TO THE FINANCE DIRECTOR. |
| FORM 990, PART IX, LINE 24E | MISCELLANEOUS EXPENSES: PROGRAM SERVICE EXPENSES 46,525. MANAGEMENT AND GENERAL EXPENSES 38,773. FUNDRAISING EXPENSES 4,561. TOTAL EXPENSES 89,859. PROGRAM SUPPLIES: PROGRAM SERVICE EXPENSES 45,294. MANAGEMENT AND GENERAL EXPENSES 32,049. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 77,343. 008: PROGRAM SERVICE EXPENSES 72,401. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 72,401. REPAIRS AND MAINTENANCE: PROGRAM SERVICE EXPENSES 64,469. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 64,469. DUES AND MEMBERSHIPS: PROGRAM SERVICE EXPENSES 12,307. MANAGEMENT AND GENERAL EXPENSES 49,229. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 61,536. ADDITIONAL CLIENT SERVICES: PROGRAM SERVICE EXPENSES 37,674. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 37,674. TRAINING: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 24,970. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 24,970. CLIENT SERVICES- LEGAL: PROGRAM SERVICE EXPENSES 19,998. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 19,998. EQUIPMENT: PROGRAM SERVICE EXPENSES 18,032. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 18,032. VEHICLE EXPENSE: PROGRAM SERVICE EXPENSES 8,776. MANAGEMENT AND GENERAL EXPENSES 8,776. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 17,552. PROPERTY TAXES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 6,994. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,994. VOLUNTEER RECOGNITION: PROGRAM SERVICE EXPENSES 6,898. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,898. |
| FORM 990, PART XI, LINE 9: | CHANGE IN FUNDS HELD IN TRUST BY OTHERS 24,816. DIFFERENCE BETWEEN CONTRIBUTED SERVICES AUDIT VS. FINANCIAL STATEMENT -57. |
| FORM 990, PART XII, LINE 2C: | THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |