Upper Shore Aging Inc

Nonprofit profile at a glance

EIN
521014383
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
Chestertown, MD, USA
Phone
4107786000
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Senior Centers

Official website

Reported finances

Revenue
$3,940,581
Expenses
$4,005,633
Assets
$2,058,779
Liabilities
$904,415

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

Leadership & pay

15 people listed

Executive titles in this filing

  • HERB CAIN (EXECUTIVE DIRECTOR)
  • COREY PACK (VICE PRESIDENT)
  • KAY BRODIE (PRESIDENT)

Highest reported compensation

  • HERB CAIN (EXECUTIVE DIRECTOR): $47,381 total reported compensation

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

Overview

Mission

The organization develops and provides a variety of programs for older persons in the upper shore region, which help maintain and improve quality of life.

What it reported doing in 2024

Congregate nutrition meals on wheels congregate meals are offered at the senior centers in kent, caroline, and talbot counties. Meals served under the program must provide at least one third of the recommended dietary allowance established by the food and nutrition board of the institute of medicine of the national academy of science. The congregate meals program offers seniors an opportunity to meet new friends and engage in other social or health related programs. During fiscal year 2023, upper shore aging inc. Served 3,089 congregate meals to 367 unduplicated persons. Meals on wheels are delivered to home-bound older adults who cannot prepare a meal for themselves. During fiscal year 2023, upper shore aging inc. Served 90,060 home-delivered meals, to more than 1,401 unduplicated people.

Operating model

Revenue model
Grant-funded. 89% of the money available for current operations came from government grants.
Distribution model
Hybrid. The nonprofit split its reported program spending across 65% for direct work, and 35% for grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 73
  • Transparency & Controls: 88
  • Accountability: 100
  • Sustainability: 31
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 82.4%; rating input score 82
  • Program expense ratio: 80.9%; rating input score 81
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 13th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -1.7%; rating input score 28; 28th percentile among comparable filings
  • Total-asset coverage ratio: 0.51; rating input score 18; 18th percentile among comparable filings
  • Liabilities to assets ratio: 0.44; rating input score 24; 24th percentile among comparable filings
  • Officer compensation ratio: 1.2%; rating input score 79; 79th percentile among comparable filings

Growth

  • Program expense growth: 5.7% per year; rating input score 100; 44th percentile among comparable filings
  • Revenue growth: 5.9% per year; rating input score 100; 47th percentile among comparable filings
  • Asset growth: 1% per year; rating input score 100; 16th percentile among comparable filings

Details

  • Where the money goes: 82.4% of revenue deployed · 80.9% of spending went to programs
  • Governance: 14 of 14 board members independent · 8 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $3.2M in reported program spending
  • Leadership: top reported pay $47K · 15 people listed
  • Consistency: 29 of 30 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 13 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

Key Signals

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

  • High — Sustainability: Operating margin scored 28/100.
  • High — Sustainability: Total-asset coverage ratio scored 18/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 24/100.