Area IV Senior Citizens Planning Council Inc

Nonprofit profile at a glance

EIN
237338146
IRS 990 coverage
2021–2024
Forms available
Form 990 2024
Location
Aberdeen, SD, USA
Phone
6052294741
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Senior Centers

Reported finances

Revenue
$2,428,536
Expenses
$2,500,947
Assets
$955,017
Liabilities
$374,466

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

15 people listed

Executive titles in this filing

  • Don Heupel (President)
  • Judy Haberer (First Vice President)
  • Rose Mary Howard (Second Vice President)
  • Marla Kiesz (Executive Director)

Highest reported compensation

  • Marla Kiesz (Executive Director): $96,487 total reported compensation
  • Chad Masters (Finance Officer): $65,792 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

We are organized for charitable and educational purposes to provide and promote social and educational services and activities to allow the elderly to remain independent, and such other associated activities and enterprises as may further, promote, and facilitate this purpose.

What it reported doing in 2024

Our Congregate and Home Delivered meal Service Program for seniors served 207,240 meals during the fiscal year. Approximately 836 seniors were served over 248 serving days. It is expected that our senior meal recipients will have fewer health problems, fewer doctor visits and shorter hospital stays because of their improved nutritional status. Additionally, maintenance of independent living and access to their communities is enhanced with improved nutrition.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 92
  • Accountability: 77
  • Sustainability: 23
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 89.5%; rating input score 90
  • Program expense ratio: 86.9%; rating input score 87
  • Fundraising efficiency: $18.41 raised per $1 spent on fundraising; rating input score 57; 57th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 4 of 9 controls in place; rating input score 44
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -3%; rating input score 24; 24th percentile among comparable filings
  • Total-asset coverage ratio: 0.38; rating input score 12; 12th percentile among comparable filings
  • Liabilities to assets ratio: 0.39; rating input score 27; 27th percentile among comparable filings
  • Officer compensation ratio: 6.5%; rating input score 44; 44th percentile among comparable filings

Growth

  • Program expense growth: 0.8% per year; rating input score 100; 17th percentile among comparable filings
  • Revenue growth: -0.5% per year; rating input score 0; 10th percentile among comparable filings
  • Asset growth: -4.6% per year; rating input score 0; 4th percentile among comparable filings

Details

  • Where the money goes: 89.5% of revenue deployed · 86.9% of spending went to programs
  • Governance: 13 of 13 board members independent · 4 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $2.2M in reported program spending
  • Leadership: top reported pay $96K · 15 people listed
  • Consistency: 33 of 33 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 4 filing years from 2021 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Accountability: Governance controls: 5 of 9 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Financial Efficiency: Fundraising efficiency scored 57/100.
  • High — Sustainability: Operating margin scored 24/100.
  • High — Sustainability: Total-asset coverage ratio scored 12/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 27/100.
  • Moderate — Sustainability: Officer compensation ratio scored 44/100.