2024-10-28T10:39:09-04:00 2023-12-31 352072184 DWC CPAS LLC 3454 DOUGLAS RD SOUTH BEND IN 46635 990 2023-01-01 351337755 WHITE COUNTY COUNCIL ON AGING INC WHIT 5745839119 PO BOX 421 MONTICELLO IN 47960 TERESA PUTERBAUGH EXECUTIVE DIRECTOR 5745839119 2024-10-28 true true BRADLEY J FETHEROLF P01766977 5742339366 2024-10-28 2023 2024-10-15 13:58:12Z TERESA PUTERBAUGH PO BOX 421 MOTICELLO IN 47960 441049 false X WHITECOUNTYSENIORSERVICES-PUBLICTRANSI X 1974 IN TO PROVIDE SERVICES, INCLUDING TRANSPORTATION, SENIOR CENTER, AND ADULT DAY CARE, TO THE OLDER ADULTS OF WHITE COUNTY, INDIANA. 13 13 12 14 0 397605 405098 34286 27460 21 18 9018 8473 440930 441049 0 0 249725 273369 0 4482 111824 127145 361549 400514 79381 40535 430096 467138 9117 4302 420979 462836 TO PROVIDE SERVICES, INCLUDING TRANSPORTATION, SENIOR CENTER, AND ADULT DAY CARE, TO THE OLDER ADULTS OF WHITE COUNTY, INDIANA. false false 286114 23709 TRANSPORTATION PROVIDES PUBLIC TRANSPORTATION SERVICES. IN 2023, CLIENTS WERE PROVIDED 10,459 ONE-WAY TRIPS. 39362 3751 SENIOR SERVICES PROVIDES A CENTRAL PLACE FOR OLDER ADULTS TO GATHER FOR SOCIALIZATION ACTIVITIES, EDUCATIONAL PURPOSES AND RESOURCE INFORMATION. THE SENIOR CENTER PROVIDED SERVICES RANGING FROM NUTRITION CLASSES TO FREE TAX PREPARATION. THE SENIOR CENTER WAS ALSO USED BY OTHER NONPROFIT ORGANIZATIONS FOR MEETINGS AND VARIOUS SUPPORT GROUPS. 325476 true true false false false false false false false true true false false false false true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 0 0 12 true false false false false false false false false false false false false X 13 13 false false false false true true false true true false false true true true true true true false false false X JUANITA OHMAN 5745839119 116 EAST MARION ST MONTICELLO IN 47960 TERESA PUTERBAUGH EXECUTIVE DI 40.00 X 54948 0 0 JUANITA OHMAN FINANCIAL MA 40.00 X 49724 0 0 ANN EARLY DIRECTOR 1.00 X 0 0 0 MICHELLE BEISWANGER DIRECTOR 1.00 X 0 0 0 MONTANA SABO DIRECTOR 1.00 X 0 0 0 MALLORY MILLER DIRECTOR 1.00 X 0 0 0 MICHELLE HALL DIRECTOR 1.00 X 0 0 0 BARB HICKNER DIRECTOR 1.00 X 0 0 0 BEV WARE DIRECTOR 1.00 X 0 0 0 SHANNON LEAHY DIRECTOR 1.00 X 0 0 0 LIBBY BILLUE DIRECTOR 1.00 X 0 0 0 BRENDA ELIZALDE TREASURER 2.00 X X 0 0 0 PENNY BOWSHER SECRETARY 2.00 X X 0 0 0 JOHN D WILSON VICE PRESIDE 2.00 X X 0 0 0 STAN MINNICK PRESIDENT 2.00 X X 0 0 0 104672 false false false 1753 341168 62177 405098 TRANSPORTATION FEES 485000 13830 13830 MEDICAID FEES 485000 9879 9879 OTHER SENIOR SERVICES 624100 2751 2751 SENIOR CENTER FEES 624100 1000 1000 27460 18 18 2375 2375 2375 2375 OTHER INCOME 485000 6098 6098 6098 441049 33558 2393 104672 54166 47211 3295 148821 147615 1206 19876 15822 3796 258 6250 6250 3115 3115 2649 125 2524 5568 4432 1063 73 34131 27168 6519 444 479 479 335 335 22667 22341 305 21 20305 19541 715 49 VEHICLE OPERATING EXPENSE 29047 29047 OTHER 2599 1625 632 342 400514 325476 70556 4482 220046 209442 120072 120096 364824 238300 80224 126524 9754 11076 430096 467138 1850 -174 7267 4476 9117 4302 X 411279 462836 9700 420979 462836 430096 467138 X 40535 1322 X false true X false false X 349193 334339 382371 397605 405098 1868606 8940 8940 8940 8940 8940 44700 358133 343279 391311 406545 414038 1913306 1913306 7557 6952 9000 7638 2393 33540 1946846 114154 0.98280 0.97910 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 9754 1322 11076 11336 -1582 9754 9562 1774 11336 8873 689 9562 7422 1451 8873 1.00000 true false 30572 19330 11242 334252 218970 115282 126524 X 453973 11602 1322 12924 441049 441049 412116 11602 11602 400514 400514 SCHEDULE D, PAGE 2, PART V, LINE 4 DISTRIBUTIONS FROM THE ENDOWMENT, WHICH IS HELD BY WHITE COUNTY COMMUNITY FOUNDATION, ARE TO BE USED TO SUPPORT THE ORGANIZATION'S PROGRAMS FOR OLDER ADULTS IN WHITE COUNTY. SCHEDULE D, PAGE 3, PART X WE RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. EXAMPLES OF TAX POSITIONS INCLUDE OUR TAX-EXEMPT STATUS AND POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME. WE HAVE NOT IDENTIFIED ANY UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, AND THERE ARE NO UNRECOGNIZED TAX BENEFITS RECORDED AS LIABILITIES IN THE ACCOMPANYING FINANCIAL STATEMENTS. WE CLASSIFY INTEREST AND PENALTIES, IF ANY, ASSOCIATED WITH UNCERTAIN TAX POSITIONS AS A COMPONENT OF INCOME TAX EXPENSE. THERE WAS NO ACCRUED INTEREST OR ANY PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AT EITHER DECEMBER 31, 2023 OR 2022 OR ANY INTEREST OR PENALTIES EXPENSE RELATED TO UNRECOGNIZED TAX BENEFITS FOR THE YEARS THEN ENDED. WE ARE NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE OR THE STATE OF INDIANA FOR YEARS PRIOR TO 2020. SCHEDULE D, PAGE 4, PART XI, LINE 2D CHANGE IN VALUE OF BENEFICIAL INTEREST 1,322 FORM 990, PART VI LINE 15A. THE COMPENSATION OF THE EXECUTIVE DIRECTOR IS ESTABLISHED BY THE INDEPENDENT BOARD OF DIRECTORS BASED ON PERFORMANCE REVIEW, BUT DOES NOT TAKE INTO ACCOUNT COMPARABILITY DATA. THIS WAS LAST DONE IN NOVEMBER 2023. LINE 15B. THE COMPENSATION OF THE FISCAL MANAGER IS ESTABLISHED BY THE EXECUTIVE DIRECTOR BASED ON PERFORMANCE REVIEW. FORM 990, PAGE 6, PART VI, LINE 6 MEMBERS MAY INCLUDE ANY RESIDENT OF WHITE COUNTY. THERE IS ONLY ONE CLASS OF MEMBERS, AND MEMBERS MAY ONLY ELECT THE BOARD OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 7A MEMBERS MAY ONLY ELECT THE BOARD OF DIRECTORS. MEMBERS ARE NOT ENTITLED TO ANY SHARE OF THE ORGANIZATION'S NET ASSETS. FORM 990, PAGE 6, PART VI, LINE 11B A COPY OF FORM 990 WAS PROVIDED TO ALL BOARD MEMBERS FOR THEIR REVIEW AND APPROVAL PRIOR TO THE BOARD MEETING IN OCTOBER 2024. FORM 990, PAGE 6, PART VI, LINE 12C THE CONFLICT OF INTEREST POLICY IS MONITORED AND ENFORCED BY ANNUALLY HAVING IT READ AT A BOARD MEETING AND REQUIRING EACH BOARD MEMBER TO SIGN AN ACKNOWLEDGMENT OF HAVING READ AND UNDERSTOOD IT AND THAT THEY DON'T HAVE ANY CONFLICTS. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9 CHANGE IN VALUE OF BENEFICIAL INTEREST 1,322