2026-02-20T10:25:13-06:00 2025-06-30 201277979 BERGER TOOMBS ELAM GAINES & FRANK CPA 729 S FEDERAL HIGHWAY SUITE 103 STUART FL 34994 990 2024-07-01 521007762 THE COUNCIL ON AGING OF MARTIN COUNTY INC COUN 7722237800 900 SE SALERNO ROAD STUART FL 34997 KAREN RIPPER PRESIDENT/CEO 7722237800 2026-02-20 1 0 BRITT W FRANK P00115391 7722190220 2026-02-02 2024 2025-03-06 01:10:19Z KAREN RIPPER 900 SE SALERNO ROAD STUART FL 34997 10546968 0 X WWW.KANECENTER.ORG X 1974 FL OUR MISSION IS TO BE THE UNPARALLELED RESOURCE OF EXPERTISE, PROGRAMMING AND SUPPORT FOR SENIORS IN MARTIN COUNTY. THE GOAL IS FOR SENIORS TO LIVE IN THEIR OWN HOMES FOR AS LONG AS POSSIBLE AND AVOID INSTITUTIONAL PLACEMENT DECREASING THE FINANCIAL AND EMOTIONAL BURDEN ON FAMILIES AND SOCIETY AND HAVING A BETTER QUALITY OF LIFE. 13 13 88 335 82927 0 4259068 3911800 3006314 3824065 361913 609233 62580 57448 7689875 8402546 0 0 0 0 3881810 4564929 0 0 328939 3181177 3443400 7062987 8008329 626888 394217 14276416 14674416 1401454 1295075 12874962 13379341 X THE COUNCIL ON AGING OF MARTIN COUNTY IS THE DESIGNATED LEAD AGENCY FOR SENIOR SUPPORT SERVICES IN MARTIN COUNTY, PSA 9, BY THE AREA AGENCY ON AGING AND FLORIDA DEPARTMENT OF ELDER AFFAIRS. FEDERAL AND STATE GRANTS ARE USED TO SUPPORT NEEDY SENIORS. SERVICES INCLUDE MEALS, ADULT DAY CARE, GERIATRIC SPECIALTY PRIMARY MEDICAL CARE, CASE MANAGEMENT AND CAREGIVER SUPPORT. 0 0 1339560 16573 GERIATRIC CASE MANAGEMENT: PROVIDES CARE, ASSISTANCE, AND COUNSELING TO SENIORS AND CAREGIVERS TO HELP PREVENT OR DELAY SKILLED NURSING PLACEMENT UTILIZING CARE MANAGERS, CARE PLANS AND FUNDING. SERVICES INCLUDING IN HOME PERSONAL CARE, HOMEMAKING CARE, NUTRITIONAL COUNSELING AND LIGHT HOUSEKEEPING. 1690540 485032 NUTRITION/MEAL SERVICES: THE MEALS PROGRAM PROVIDES NUTRIOUS MEALS TO NEEDY SENIORS BASED ON DIETITIAN RECOMMENDATIONS. MEALS ARE DELIVERED TO HOMEBOUND SENIORS AND ALSO PROVIDED AT FOUR DINING CENTER LOCATIONS IN MARTIN COUNTY. THE DINING CENTERS ALSO PROVIDE SOCIALIZATION AND ACTIVITIES. CHARITABLE FUNDS ARE SOLICITED TO COVER GAPS IN GOVERNMENT FUNDING. 1474162 1181307 ADULT DAY CARE HEALTH PROGRAM: PROVIDES DAILY SOCIAL ACTIVITIES, SPECIALIZED THERAPIES, MEMORY CARE, BRAIN FITNESS AND ENHANCED CARE FOR SENIORS, AS WELL AS, GIVING RESPITE TO CAREGIVERS. STRUCTURED PROGRAMS ARE OFFERED AND INCLUDE CARE AND MONITORING BY AN RN AND DAILY MEALS. 1834416 1961844 DAY PRIMARY CARE: CONSISTS OF A PRIMARY CARE SENIOR MEDICAL PRACTICE WITH TWO BOARD CERTIFIED INTERNISTS AND FOUR ADVANCED REGISTERED NURSE PRACTITIONERS WHO PROVIDE COMPREHENSIVE MEDICAL CARE. SERVICES INCLUDE MEDICAL EXAMS, MEDICATION MANAGEMENT AND MANAGEMENT OF CHRONIC CONDITIONS. 571969 179309 SENIOR CENTER: PROGRAMS ARE DESIGNED TO OFFER ACTIVE SENIORS SOCIAL ACTIVITIES SUCH AS EXERCISE CLASSES, LECTURES, BRAIN HEALTH, ENTERTAINMENT ETC TO KEEP THE MIND AND BODY HEALTHY. 2406385 2141153 6910647 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 51 0 1 88 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 13 13 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 FL X X KAREN RIPPER 7722237800 900 SE SALERNO ROAD STUART FL 34997 CHUCK CLEAVER DIRECTOR 0.50 X 0 0 0 WILLIAM G CLIFFORD DIRECTOR 0.50 X 0 0 0 JILL BALL DIRECTOR 0.50 X 0 0 0 NICKI SCHOONOVER PAST CHAIR 0.50 X 0 0 0 JAMES SIMONEAU DIRECTOR 0.50 X 0 0 0 HEIDI LAHTI SECRETARY 1.50 X X 0 0 0 GARY MERRITT DIRECTOR 0.50 X 0 0 0 DR NEIL BOLAND CHAIR 1.50 X X 0 0 0 ALLEN HERSKOWITZ DIRECTOR 0.50 X 0 0 0 GREG NUTTALL VICE CHAIR 1.50 X X 0 0 0 ELIZABETH ABEYTA-PRICE DIRECTOR 0.50 X 0 0 0 HILBERT BERT GISCOMBE TREASURER 1.50 X X 0 0 0 STEVE MCGOVERN DIRECTOR 0.50 X 0 0 0 KAREN RIPPER PRESIDENT/CEO 40.00 X 165600 0 14637 CARMEN WALLACE CHIEF FINANCIAL OFFICER 40.00 X 121164 0 12462 MICHELE JACOBS CPO 40.00 X 137655 0 13084 MILDRED SABO MD 40.00 X 158543 0 1550 KAITLYN DIAMOND ARNP 40.00 X 113611 0 54 ROBERT KENNEY MD 40.00 X 226318 0 762 JOHHANNA JOB ARNP 40.00 X 127343 0 60 1050234 0 42609 7 0 1 0 0 85000 186665 2219071 1421064 3911800 DAY MEDICAL CENTER 621400 1961844 1961844 ADULT DAY CARE 624100 1181307 1181307 MEALS ON WHEELS 624200 485032 485032 SENIOR CENTER 624100 179309 96382 82927 CASE MANAGEMENT & OTHER SVCS 624100 16573 16573 3824065 129769 129769 67816 0 67816 67816 67816 2562838 2083374 479464 479464 479464 40975 186665 61048 -20073 -20073 MISCELLANEOUS 900099 9705 9705 9705 8402546 3750843 82927 656976 286764 158328 122378 6058 3677000 3164344 305700 206956 308739 201292 97615 9832 292426 244917 31864 15645 237372 172342 56348 8682 48960 9718 34937 4305 155042 98249 56793 29327 20107 7211 2009 42352 42352 373488 68532 304956 263858 117731 141667 4460 CLIENT MEALS AND SERVIC 1409058 1316687 91799 572 FUEL AND SUPPLIES 264909 229802 24387 10720 BUILDING SERVICES & STO 179549 105887 73662 MAINTENANCE 155482 88724 66758 284003 913987 -689684 59700 8008329 6910647 768743 328939 806879 534928 1071719 823745 1319792 1258752 236426 379358 7763 6110 97568 96524 12840187 5989702 6936810 6850485 3712830 4600252 86629 124262 14276416 14674416 519429 531955 658398 500708 144544 140780 79083 121632 1401454 1295075 X 9594509 10154337 3280453 3225004 12874962 13379341 14276416 14674416 394217 110162 0 X X 0 1 X 1 1 1 X 3619118 3581638 3258380 4259068 3911800 18630004 3619118 3581638 3258380 4259068 3911800 18630004 18630004 74260 98271 179944 199324 197585 749384 95 248 659 529 9705 11236 19390624 0.96080 0.96460 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1851306 102543 1953849 1594852 256454 1851306 1344852 250000 1594852 1194038 150814 1344852 1141507 52531 1194038 1.00000 0 0 2450628 2450628 8585301 4462634 4122667 1804258 1527068 277190 6850485 VARIOUS INVESTMENT SECURITIES 4600252 F 4600252 DEFERRED INFLOW OF RESOURCES 65234 OPERATING LEASE LIABILITY 56398 121632 X 8573756 110162 61048 171210 8402546 0 8402546 8069377 61048 61048 8008329 0 8008329 PART V, LINE 4: THE ENDOWMENT FUNDS PROVIDE INVESTMENT INCOME FOR GENERAL OPERATIONS. PART X, LINE 2: THE ORGANIZATION ADOPTED THE PROVISIONS OF FASB ASC 740-10, INCOME TAXES, WHICH CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES BY DEFINING THE CRITERION AN INDIVIDUAL TAX POSITION MUST MEET FOR ANY PART OF THE BENEFIT OF THE TAX POSITION TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS PREPARED IN CONFORMITY WITH ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA. THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY THE TAXING AUTHORITIES, BASED SOLELY ON THE TECHNICAL MERITS OF THE TAX POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A TAX POSITION SHOULD BE MEASURED BASED ON THE LARGEST BENEFIT HAVING A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT WITH THE TAX AUTHORITY. ADDITIONALLY, FASB ASC 740-10 PROVIDES GUIDANCE ON MEASUREMENT, DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE, AND TRANSITION. IN ACCORDANCE WITH THE DISCLOSURE REQUIREMENTS, THE ORGANIZATION'S POLICY ON STATEMENT OF ACTIVITY AND FUNCTIONAL EXPENSE CLASSIFICATION OF INTEREST AND PENALTIES RELATED TO INCOME TAX OBLIGATIONS IS TO INCLUDE SUCH ITEMS AS PART OF TOTAL INTEREST EXPENSE. THE ORGANIZATION HAS DETERMINED THAT IT DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS AND THUS HAS NOT RECOGNIZED ANY LIABILITIES, INTEREST OR PENALTIES IN THESE FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENTS EXPENSES 61,048. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENTS EXPENSES 61,048. SAGE AWARDS 85325 72250 13075 22666 9298 POINSETTIA POWER 142315 114415 27900 20931 8153 227640 186665 40975 43597 17451 61048 -20073 X X 0 0 0 0 0 0 0 0 0 ROBERT KENNEY MD 226318 0 0 0 0 0 0 0 762 0 227080 0 0 0 KAREN RIPPER PRESIDENT/CEO 165600 0 0 0 0 0 5237 0 9400 0 180237 0 0 0 MILDRED SABO MD 158543 0 0 0 0 0 1550 0 0 0 160093 0 0 0 MICHELE JACOBS CPO 137655 0 0 0 0 0 4050 0 9034 0 150739 0 0 0 PART I, LINE 3 COUNCIL ON AGING OF MARTIN COUNTY INITIATED AN AGREEMENT WITH EFFECTIVE RESOURCES TO PERFORM A MARKET ANALYSIS OF PAY STRUCTURES AND PRESENT RECOMMENDATIONS TO THE MANAGEMENT TEAM AND BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B DRAFT COPIES OF FORM 990 ARE DISTRIBUTED FOR REVIEW TO ALL MEMBERS OF THE BOARD OF DIRECTORS AND SENIOR MANAGEMENT PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS, OFFICERS AND KEY EMPLOYEES SUBMIT A CONFLICTS OF INTEREST, CODE OF ETHICS, CONDUCT AND CONFIDENTIALITY QUESTIONNAIRE ANNUALLY. ANY REPORTED CONFLICTS OF INTEREST ARE EVALUATED BY MANAGEMENT AND THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 15 THE COUNCIL ON AGING OF MARTIN COUNTY PERIODICALLY CONDUCTS MARKET ANALYSIS OF PAY STRUCTURE AND REVIEW THIS WITH MANAGEMENT AND THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 THE COUNCIL'S FORM 990'S, GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. THE FORM 990 IS ALSO AVAILABLE ONLINE THROUGH GUIDESTAR. FORM 990, PART XII, LINE 2C: THE COUNCIL'S FINANCE COMMITTEE HAS CONTINUED ITS PROCESS FOR THE SELECTION OF THE INDEPENDENT AUDITOR AND OVERSIGHT OF THE AUDIT PROCESS.