SKAGIT COUNCIL ON AGING: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: SKAGIT COUNCIL ON AGING (EIN 91-0890910)
Tax period: 2012-01-01 to 2012-12-31
Filed: 2013-06-19
IRS object ID: 201331709349300728
Schema version: 2012v2.1
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
Form 990
Schedule A
Schedule B
Schedule G
Schedule I
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-06-19T16:47:17-05:00	Timestamp
Tax Period End Date	2012-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	JOHN LEE CPA PS INC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	829 COOK RD	AddressLine1
City	SEDRO WOOLLEY	City
State	WA	State
ZIP Code	982844340	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	910890910	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	SKAGIT COUNCIL ON AGING	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	SKAG	NameControl
Phone	3604193420	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	309 S THIRD ST	AddressLine1
City	MOUNT VERNON	City
State	WA	State
ZIP Code	98273	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	JOHN SMITH	Name
Title	PRESIDENT	Title
Phone	3604193420	Phone
Date Signed	2013-05-15	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	RAY PITZER	Name
Phone	3608569996	Phone
Date Prepared	2013-06-19	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2016-03-07 17:11:31Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	JOHN SMITH	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	309 S THIRD ST	AddressLine1
City	MOUNT VERNON	City
State	WA	State
ZIP Code	98273	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	371630	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
State Legal Domicile	WA	StateLegalDomicile
Activity Or Mission Description	TO PROVIDE SERVICES TO SENIORS	ActivityOrMissionDescription
Nbr Voting Members Governing Body	10	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	10	NbrIndependentVotingMembers
Total Nbr Employees	0	TotalNbrEmployees
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	50000	ContributionsGrantsPriorYear
Contributions Grants Current Year	28645	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	15824	ProgramServiceRevenuePriorYear
Program Service Revenue CY	43091	ProgramServiceRevenueCY
Investment Income Prior Year	5082	InvestmentIncomePriorYear
Investment Income Current Year	-17820	InvestmentIncomeCurrentYear
Other Revenue Prior Year	89456	OtherRevenuePriorYear
Other Revenue Current Year	85003	OtherRevenueCurrentYear
Total Revenue Prior Year	160362	TotalRevenuePriorYear
Total Revenue Current Year	138919	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	103519	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	278035	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Current Year	0	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	291	TotalFundrsngExpCurrentYear
Other Expense Prior Year	45891	OtherExpensePriorYear
Other Expenses Current Year	47568	OtherExpensesCurrentYear
Total Expenses Prior Year	149410	TotalExpensesPriorYear
Total Expenses Current Year	325603	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	10952	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-186684	RevenuesLessExpensesCY
Total Assets BOY	469723	TotalAssetsBOY
Total Assets EOY	283039	TotalAssetsEOY
Total Liabilities EOY	0	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	469723	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	283039	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	TO PROVIDE SERVICES TO SENIORS	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	317522	Expense
Grants	278035	Grants
Description	CASH AND NON CASH GRANT TO SKAGIT CTY FOR SENIOR NUTRITION	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Description	GRANT TO SKAGIT RETIRED SENIOR VOLUNTEER PROGRAM	Description

Activity3 Activity3

Field	Value	IRS element (for citing)
Expense	5286	Expense
Description	FEMA EMERGENCY MEALS	Description

Activity Other ActivityOther

Field	Value	IRS element (for citing)
Description	INCREASE EFFICIENCY OF MEAL DELIVERY.	Description

Field	Value	IRS element (for citing)
Total Program Service Expense	322808	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	false	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	false	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	false	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	true	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	true	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	0	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Number Of Employees	0	NumberOfEmployees
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	true	QuidProQuoContributions
Quid Pro Quo Disclosure	true	QuidProQuoDisclosure
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Form8899 Filed	false	Form8899Filed
Form1098 C Filed	false	Form1098CFiled
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	10	NbrVotingGoverningBodyMembers
Number Independent Voting Members	10	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	false	ConflictOfInterestPolicy
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	false	DocumentRetentionPolicy
Compensation Process CEO	false	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
States Where Copy Of Return Is Filed	WA	StatesWhereCopyOfReturnIsFiled
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	JOHN SMITH	NamePerson
Telephone Number	3604193420	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	309 S THIRD ST	AddressLine1
Address Line2	309 S THIRD ST	AddressLine2
City	MOUNT VERNON	City
State	WA	State
ZIP Code	98273	ZIPCode

Field	Value	IRS element (for citing)
No Listed Persons Compensated	X	NoListedPersonsCompensated

Form990 Part VII Section A Form990PartVIISectionA (9 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
JOHN SMITH
DIRECTOR	2.00	X	X	0	0	0
LESLIE KROUS
VICE PRESIDE	2.00	X	X	0	0	0
SCOTTIE SCHNEIDER
TREASURER	2.00	X	X	0	0	0
BEVERLY EDWARDS
DIRECTOR	2.00	X		0	0	0
JOAN GARD
DIRECTOR	2.00	X		0	0	0
BONNIE THOMPSON
DIRECTOR	2.00	X		0	0	0
CLAIRE WAGNER
DIRECTOR	2.00	X		0	0	0
STEVE BURNS
DIRECTOR	2.00	X		0	0	0
HELLA LEE
DIRECTOR	2.00	X		0	0	0

Field	Value	IRS element (for citing)
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
All Other Contributions	28645	AllOtherContributions
Total Contributions	28645	TotalContributions

Program Service Revenue ProgramServiceRevenue (2 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	ExclusionExclusionAmount
DIRECT PUBLIC SUPPORT	39397	$39,397
FEMA SUPPORT	3694	$3,694

Field	Value	IRS element (for citing)
Total Program Service Revenue	43091	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	4018	TotalRevenueColumn
Exclusion	$4,018	ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Other	183294	Other

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Other	205132	Other

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Other	-21838	Other

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	-21838	TotalRevenueColumn
Related Or Exempt Function Income	-21838	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Gross Income Fundraising Events	112582	GrossIncomeFundraisingEvents
Fundraising Direct Expenses	27579	FundraisingDirectExpenses

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	85003	TotalRevenueColumn
Exclusion	$85,003	ExclusionAmount

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	138919	TotalRevenueColumn
Related Or Exempt Function Income	-21838	RelatedOrExemptFunctionIncome
Exclusion	$132,112	ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	278035	Total
Program Services	278035	ProgramServices

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	3410	Total
Program Services	3410	ProgramServices

Advertising Advertising

Field	Value	IRS element (for citing)
Total	874	Total
Program Services	291	ProgramServices
Management And General	292	ManagementAndGeneral
Fundraising	291	Fundraising

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	10707	Total
Program Services	9510	ProgramServices
Management And General	1197	ManagementAndGeneral

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	612	Total
Program Services	306	ProgramServices
Management And General	306	ManagementAndGeneral

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	25261	Total
Program Services	25261	ProgramServices

Insurance Insurance

Field	Value	IRS element (for citing)
Total	1418	Total
Program Services	709	ProgramServices
Management And General	709	ManagementAndGeneral

Other Expenses OtherExpenses

Field	Value	IRS element (for citing)
Description	FUNDED EXPENSES	Description
Total	5286	Total
Program Services	5286	ProgramServices

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	325603	Total
Program Services	322808	ProgramServices
Management And General	2504	ManagementAndGeneral
Fundraising	291	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	286731	BOY
EOY	277180	EOY

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	175614	BOY

Intangible Assets IntangibleAssets

Field	Value	IRS element (for citing)
BOY	7378	BOY
EOY	5859	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	469723	BOY
EOY	283039	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	469723	BOY
EOY	283039	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	469723	BOY
EOY	283039	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	469723	BOY
EOY	283039	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-186684	ReconcilationRevenueExpenses
Method Of Accounting Cash	X	MethodOfAccountingCash
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	false	FSAudited

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org170b1 Avi	X	PubliclySupportedOrg170b1Avi

Gifts Grants Contrib Received170 GiftsGrantsContribReceived170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	93706	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	91140	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	217461	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	50000	CurrentTaxYearMinus1Year
Current Tax Year	28645	CurrentTaxYear
Total	480952	Total

Total170 Total170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	93706	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	91140	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	217461	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	50000	CurrentTaxYearMinus1Year
Current Tax Year	28645	CurrentTaxYear
Total	480952	Total

Field	Value	IRS element (for citing)
Public Support Total170	480952	PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	8593	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	7119	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	5499	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	5082	CurrentTaxYearMinus1Year
Current Tax Year	4018	CurrentTaxYear
Total	30311	Total

Other Income170 OtherIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus2 Years	151624	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	126112	CurrentTaxYearMinus1Year
Current Tax Year	155673	CurrentTaxYear
Total	433409	Total

Field	Value	IRS element (for citing)
Total Support	944672	TotalSupport
Public Support Pertcentage170	0.50910	PublicSupportPertcentage170
Public Support Pertcent Prior Year	0.63350	PublicSupportPertcentPriorYear
Thirty Three Percnt Tests CY170	X	ThirtyThreePercntTestsCY170

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

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)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule G IRS990ScheduleG

Events Information EventsInformation

Field	Value	IRS element (for citing)
Name Of Event1	MARCH FOR MEALS	NameOfEvent1
Gross Receipts Event1	95100	GrossReceiptsEvent1
Gross Revenue Event1	95100	GrossRevenueEvent1
Other Direct Expenses Event1	16001	OtherDirectExpensesEvent1
Name Of Event2	DIRECT MAIL	NameOfEvent2
Gross Receipts Event2	17182	GrossReceiptsEvent2
Gross Revenue Event2	17182	GrossRevenueEvent2
Other Direct Expenses Event2	11047	OtherDirectExpensesEvent2
Gross Receipts Total	112282	GrossReceiptsTotal
Gross Revenue Total Events	112282	GrossRevenueTotalEvents
Other Direct Expenses Total Events	27048	OtherDirectExpensesTotalEvents
Direct Expense Summary Events	27048	DirectExpenseSummaryEvents
Net Income Summary	85234	NetIncomeSummary

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Records Maintained	false	RecordsMaintained

Recipient Table RecipientTable

Recipient Name Business RecipientNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	SKAGIT COUNTY	BusinessNameLine1
Business Name Line2	SKAGIT COUNTY	BusinessNameLine2

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	309 S THIRD ST	AddressLine1
Address Line2	309 S THIRD ST	AddressLine2
City	MOUNT VERNON	City
State	WA	State
ZIP Code	98273	ZIPCode

Field	Value	IRS element (for citing)
EIN Of Recipient	910919181	EINOfRecipient
IRC Section	GOV	IRCSection
Amount Of Cash Grant	278035	AmountOfCashGrant

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (3 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ALL OTHER ACCOMPLISHMENT DESCRIPTION	FORM 990, PAGE 2, PART III, LINE 4D	INCREASE EFFICIENCY OF MEAL DELIVERY.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	BOARD MEMBERS ARE PROVIDED A COPY OF THE 990 PRIOR TO FILING
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	GOVERNING DOCUMENTS ARE MADE AVAILABLE AT THE PHYSICAL SITE UPON REQUEST.