2025-03-10T15:12:28-05:00 2024-09-30 351307701 KRUGGEL LAWTON & COMPANY LLC 526 UPTON DRIVE ST JOSEPH MI 49085 990 2023-10-01 381964011 CASS COUNTY COUNCIL ON AGING INC CASS 2699445811 60525 DECATUR ROAD CASSOPOLIS MI 49031 MARTY HEIRTY EXECUTIVE DIRECTOR 2694458110 2025-03-07 1 1 ALLISON ALLMAN P01991335 2699830131 2025-02-28 2023 2025-03-06 01:10:19Z MARTY HEIRTY 60525 DECATUR ROAD CASSOPOLIS MI 49031 8296512 0 X WWW.CASSCOA.ORG X 1971 MI PROVIDE SERVICES TO IMPROVE QUALITY OF LIFE FOR SENIORS. 15 15 72 3814 0 0 500007 451604 530923 589382 20222 10305 2627842 2795692 3678994 3846983 0 0 0 0 1885332 1885135 0 0 31418 1199778 1172598 3085110 3057733 593884 789250 7549796 8858925 123855 102618 7425941 8756307 THE COUNCIL IS A COMMUNITY-SUPPORTED HUMAN SERVICE AGENCY AND A VITAL PART OF THE AGING NETWORK FOR SENIORS OF SW MICHIGAN. THE COUNCIL ASSISTS OLDER ADULTS AND THOSE RESPONSIBLE FOR THEIR WELL BEING AND COMMITTED TO ENHANCING THE QUALITY OF THEIR LIVES. 0 0 1634259 2120443 CARE SERVICES TEAM: PROVIDES MEALS TO HOME BOUND SENIORS AND PROVIDES HOMEMAKING AND PERSONAL GROOMING ASSISTANCE. 393164 145284 ACTIVE LIVING: PROVIDES NUTRITIONAL, RECREATIONAL, SOCIALIZATION, AND EDUCATIONAL NEEDS FOR AREA SENIORS. 125121 368540 HR AND COMMUNITY DEVELOPMENT TEAM: PROVIDES FOR AREA SENIORS AND HANDICAPPED RIDES TO MEDICAL APPOINTMENTS AND PROVIDES EXCURSIONS FOR SOCIAL EVENTS. 414152 713520 414152 713520 2566696 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 15 0 1 72 1 0 0 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 IN MI X X X THE ORGANIZATION 2699445811 60525 DECATUR ROAD CASSOPOLIS MI 49031 SUE HEINRICH PRESIDENT 2.00 X X 0 0 0 MARY GEMINDER VICE PRESIDENT 2.00 X X 0 0 0 TOM BUSZEK SECRETARY 2.00 X X 0 0 0 RONALD LOFTS TREASURER 2.00 X X 0 0 0 DUANE ADAMS BOARD MEMBER 1.00 X 0 0 0 CYNTHIA BOSS BOARD MEMBER 1.00 X 0 0 0 MICHAEL CASEY BOARD MEMBER 1.00 X 0 0 0 CAROL ANN CHURCHILL BOARD MEMBER 1.00 X 0 0 0 DAN DAHMAN BOARD MEMBER 1.00 X 0 0 0 DOLORES MCNEARY BOARD MEMBER 1.00 X 0 0 0 CARL MORAW BOARD MEMBER 1.00 X 0 0 0 NANCY PALLAS BOARD MEMBER 1.00 X 0 0 0 AUDREY SALESBERRY BOARD MEMBER 1.00 X 0 0 0 JOHN SECULOFF BOARD MEMBER 1.00 X 0 0 0 WALTER SWANN BOARD MEMBER 1.00 X 0 0 0 MARTIN HEIRY EXECUTIVE DIRECTOR 40.00 X 90207 0 11664 90207 0 11664 0 0 0 0 0 451604 451604 CHARGES FOR SERVICES 624110 504382 504382 TRIPS AND ACTIVITIES 624110 76710 76710 RENTAL INCOME 900099 8290 8290 589382 145 145 4449524 4439364 10160 10160 10160 45092 10165 34927 34927 CASS COUNTY MILLAGE 900099 2757972 2757972 THE MESSENGER NEWSLETTER 513110 2360 2360 OTHER 900099 433 433 2760765 3846983 3347787 0 47592 90207 90207 1478009 1247563 230446 201722 180855 20867 115197 98744 16453 10859 8000 2859 47802 24474 23328 43140 11722 31418 36610 21082 15528 143379 109824 33555 99646 90053 9593 149816 117988 31828 63867 49094 14773 PROGRAM AND ACTIVITIES 538313 503322 34991 STAFF APPRECIATION 12280 12280 MISCELLANEOUS 11319 2085 9234 MEMBERSHIP AND SUBSCRIP 9591 6199 3392 5976 4926 1050 3057733 2566696 459619 31418 146762 317152 10798 14798 52921 13487 4650359 2371887 2256018 2278472 5044361 6188981 38936 46035 7549796 8858925 123855 102618 123855 102618 X 6815497 8256307 610444 500000 7425941 8756307 7549796 8858925 X 789250 534018 7099 X X 0 1 X 1 0 X 348619 682658 458040 500007 451604 2440928 2293560 2368624 2468109 2559806 2757972 12448071 2642179 3051282 2926149 3059813 3209576 14888999 14888999 3792 44033 40 94 145 48104 4160 3460 4586 8290 20496 18055 4775 47141 49292 47452 166715 15124314 821663 0.98440 0.98120 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER - 2019 AMOUNT: $ 18,055. 2020 AMOUNT: $ 230. 2021 AMOUNT: $ 44,111. 2022 AMOUNT: $ 46,112. 2023 AMOUNT: $ 45,092. ADVERTISING - 2020 AMOUNT: $ 4,545. 2021 AMOUNT: $ 3,030. 2022 AMOUNT: $ 3,180. 2023 AMOUNT: $ 2,360. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 610444 88519 198963 500000 568068 42376 610444 629856 -61788 568068 568918 69519 8581 629856 570388 50581 52051 568918 1.00000 0 0 47910 47910 3966818 2087261 1879557 635631 284626 351005 2278472 X 4388099 534018 7099 541117 3846982 0 3846982 3057733 0 3057733 0 3057733 PART V, LINE 4: THE COUNCIL BEGAN A $2.2 MILLION CAPITAL BUILDING CAMPAIGN IN FISCAL YEAR 1995. THE EDWARD LOWE FOUNDATION HAD ISSUED A CHALLENGE GRANT OF ONE MILLION DOLLARS TO THE COUNCIL, FOR WHICH THEY HAD UNTIL JUNE 30, 1997 TO MATCH THE ONE-MILLION-DOLLAR CHALLENGE. IN ORDER TO MEET THE CHALLENGE, PER A SEPTEMBER 3, 1999 AGREEMENT, THE COUNCIL WAS REQUIRED TO SET-UP A $500,000 ENDOWMENT INVESTMENT, WHEREBY ONLY THE EARNINGS COULD BE USED FOR REPAIR AND MAINTENANCE OF THE BUILDING AND THE PRINCIPAL INVADED ONLY WHEN THE EARNINGS ARE INSUFFICIENT TO MEET THOSE NEEDS. THE RELATED NET ASSETS HAVE BEEN RESTRICTED IN ACCORDANCE WITH THE AGREEMENT AND THE ENDOWMENT SET UP. PART X, LINE 2: THE COUNCIL IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C) (3) OF THE INTERNAL REVENUE CODE AND THEREFORE HAS MADE NO PROVISION FOR FEDERAL INCOME TAXES IN THE ACCOMPANYING FINANCIAL STATEMENTS. IN ADDITION, THE COUNCIL HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE NOT TO BE A "PRIVATE FOUNDATION" WITHIN THE MEANING OF SECTION 509(A) OF THE INTERNAL REVENUE CODE. THE COUNCIL HAD UNRELATED BUSINESS INCOME OF $0 FOR THE FISCAL YEAR. THIS RESULTED IN NO TAX LIABILITY. THE COUNCIL IS NO LONGER SUBJECT TO U.S. FEDERAL INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR THE FOUR PREVIOUS FISCAL YEARS BEFORE THE CURRENT YEAR ENDED. MANAGEMENT HAS ELECTED TO APPLY THE PROVISIONS OF FASB ASC 740-10. UNDER FASB ASC 740-10, AN ENTITY MUST DETERMINE WHETHER IT IS MORE LIKELY THAN NOT THAT A TAX POSITION WILL BE SUSTAINED UPON EXAMINATION, INCLUDING RESOLUTION OF ANY APPEALS OR LITIGATION PROCESSES, BASED ON TECHNICAL MERITS OF THE POSITION. AS OF FISCAL YEARS END, THE COUNCIL HAD NO KNOWN LIABILITY DUE TO THE UNCERTAINTY OF INCOME TAXES. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN BENEFICIAL INTEREST 7,099. DUELING PIANOS 31771 31771 30 4522 4144 TRIVIA NIGHT 13321 13321 475 460 534 5 45092 45092 475 30 4982 4678 10165 34927 FORM 990, PART VI, SECTION B, LINE 11B ORGANIZATION'S PROCESS TO REVIEW FORM 990 THE ORGANIZATIONS INDEPENDENT ACCOUNTANTS PREPARE FORM 990 AND SEND A "PDF" COPY TO THE CHIEF FINANCIAL OFFICER ("CFO") FOR REVIEW AND APPROVAL. AFTER REVIEW AND NOTIFICATION TO THE FINANCE COMMITTEE OF COMPLETION, THE CFO WILL SIGN RETURN OR ELECTRONIC SUBMISSION FORM FOR FILING WITH THE APPROPRIATE GOVERNING BODIES. FORM 990, PART VI, SECTION B, LINE 12C ALL GOVERNING BOARD MEMBERS ARE GIVEN ANNUAL FORMS FOR SIGNATURE AND DISCLOSURE OF ANY POTENTIAL CONFLICT OF INTERESTS. THE CFO REVIEWS ALL FORMS AND BRINGS ANY POTENTIAL CONFLICTS TO THE FULL BOARD FOR FURTHER REVIEW IF NECESSARY. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS REVIEWS THE ANNUAL COMPENSATION OF THE EXECUTIVE DIRECTOR USING ALL TOOLS AVAILABLE, BUT NOT LIMITED TO, INFORMAL COMPARABILITY DATA AND CONTEMPORANEOUS DOCUMENTATION OF THEIR DECISIONS. THE BOARD OF DIRECTORS REVIEWS THE ANNUAL COMPENSATION OF THE EXECUTIVE DIRECTOR USING ALL TOOLS AVAILABLE, BUT NOT LIMITED TO, INFORMAL COMPARABILITY DATA AND CONTEMPORANEOUS DOCUMENTATION OF THEIR DECISIONS. FORM 990, PART VI, SECTION C, LINE 18 THE APPROPRIATE FORMS ARE AVAILABLE UPON REQUEST AND CAN BE VIEWED AT THIRD-PARTY WEBSITES, SUCH AS GUIDESTAR. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AVAILABLE BY REQUESTS FROM THE PUBLIC. FORM 990, PART XI, LINE 9: CHANGE IN BENEFICIAL INTEREST 7,099. PART XII, LINE 2C NO CHANGES FROM PRIOR YEAR.