2023-10-31T11:12:08-05:00 2022-12-31 341310124 REA & ASSOCIATES INC 941 STEUBENVILLE AVE PO BOX 820 CAMBRIDGE OH 437250820 990 2022-01-01 310814891 GUERNSEY COUNTY SENIOR CITIZENS CENTER INC GUER 7404396681 1022 CARLISLE AVENUE CAMBRIDGE OH 43725 SHON E GRESS EXECUTIVE DIRECTOR 7404396681 2023-10-31 1 SHON GRESS 999009999 0 M KATHERINE BROWN CPA P01439473 7404325658 2023-10-12 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z SHON E GRESS 1022 CARLISLE AVENUE CAMBRIDGE OH 43725 3270932 0 X WWW.GUERNSEYSENIOR.ORG X 1972 OH TO PROMOTE THE NUTRITIONAL, PHYSICAL, EMOTIONAL, SOCIAL, AND ECONOMIC WELL-BEING OF OLDER ADULTS, AND TO PROMOTE THEIR PARTICIPATION IN ALL ASPECTS OF COMMUNITY LIFE. 9 9 106 0 8815 0 3317578 3117135 24075 36346 2130 -28860 68564 52759 3412347 3177380 0 0 0 0 1603617 1793403 0 0 67566 1247241 1620282 2850858 3413685 561489 -236305 3114836 2772537 108043 83889 3006793 2688648 TO PROMOTE THE NUTRITIONAL, PHYSICAL, EMOTIONAL, SOCIAL, AND ECONOMIC WELL-BEING OF OLDER ADULTS, AND TO PROMOTE THEIR PARTICIPATION IN ALL ASPECTS OF COMMUNITY LIFE. 0 0 2735068 63575 TO PROVIDE MEALS, TRANSPORATION, RECREATIONAL, IN HOME CARE, AND LEGAL AID PROGRAMS FOR THE ELDERLY OF GUERNSEY COUNTY 2735068 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 8 0 1 106 1 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 OH X GUERNSEY COUNTY SENIOR CITIZENS CEN 7404396681 1022 CARLISLE AVENUE CAMBRIDGE OH 43725 TOM TIPTON TREASURER 2.00 X X 0 0 0 STEVE DOUGLASS PAST PRESIDENT 2.00 X X 0 0 0 MARLENE BOND DIRECTOR 2.00 X 0 0 0 PATRICIA JOHNSON DIRECTOR 2.00 X 0 0 0 GAIL BELL SECRETARY 2.00 X X 0 0 0 TOM SULSBERGER DIRECTOR 2.00 X 0 0 0 JOHN MARSHALL VICE PRESIDENT 2.00 X X 0 0 0 JOELLEN HAYES PRESIDENT 2.00 X X 0 0 0 CATHY LEA DIRECTOR 2.00 X 0 0 0 SHON GRESS EXECUTIVE DIRECTOR 40.00 X 100153 0 13144 100153 0 13144 1 0 0 0 0 13000 2905396 198739 3117135 SENIOR ACTIVITIES 900099 36346 36346 36346 3199 3199 7500 0 7500 7500 7500 61214 93273 -32059 -32059 -32059 16715 0 16715 16715 1698 279 1419 1419 SPECIAL REVENUE 900099 15446 15446 PRIVATE PAY HOMEMAKING 900099 2740 2740 JFS MEDICAID TRANSPORT 900099 1543 1543 7396 7396 27125 3177380 63575 8815 -12145 113297 79308 33989 1373873 1085360 261036 27477 1236 1137 99 197040 130046 63053 3941 107957 88525 17273 2159 2321 2321 41376 22757 18619 56847 48888 7959 11673 8171 3502 71325 17831 53494 187284 174174 13110 196755 145599 51156 48158 40453 7705 NUTRITION/FOOD/SUPPLIES 910510 892300 18210 REPAIRS & MAINTENANCE 57561 50078 7483 MISCELLANEOUS 32571 28989 3582 DUES & SUBSCRIPTIONS 3243 681 2562 658 79 579 3413685 2735068 611051 67566 698178 721013 285920 266752 330911 80940 3091466 1467575 1638565 1623891 161262 79941 3114836 2772537 108043 83889 108043 83889 X 3003293 2688648 3500 0 3006793 2688648 3114836 2772537 X -236305 -13693 -68147 0 X X 0 1 X 1 0 X 1096935 1025949 1641344 1745977 1524151 7034356 1306107 1328980 1778302 1571601 1592983 7577973 2403042 2354929 3419646 3317578 3117134 14612329 14612329 12306 9020 1767 5040 3199 31332 4975 740 1619 246 1419 8999 27872 55608 235664 65048 19282 403474 15056134 168891 0.97050 0.96670 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 161081 17040 -22597 2321 153203 112590 35250 15241 2000 161081 101747 1050 11296 1503 112590 63317 28188 11409 1167 101747 67257 -2942 998 63317 1.00000 1 0 271609 271609 1373208 799679 573529 362154 108171 253983 297129 176204 120925 787366 383521 403845 1623891 X 3196503 -13175 -13175 3209678 -32298 -32298 3177380 3446501 35137 35137 3411364 2321 2321 3413685 PART V, LINE 4: THE ENDOWMENT FUNDS WERE ESTABLISHED TO GROW FOR THE PURPOSE OF PROVIDING FINANCIAL RESOURCES FOR SENIOR SEVICES IN THE FUTURE. PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER THE INTERNAL REVENUE CODE SECTION 501(C)3 AND HAS BEEN RECOGNIZED AS NONPROFIT BY THE STATE OF OHIO. THEREFORE, NO PROVISION HAS BEEN MADE FOR FEDERAL OR OHIO INCOME TAXES IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE ORGANIZATION DOES PAY UNRELATED TRADE OR BUSINESS TAX ON INCOME EARNED FROM CATERING. THE TAX IS PAID ANNUALLY AND IS REPORTED IN THE FINANCIAL STATEMENTS WHEN PAID. EFFECTIVE JANUARY 1, 2009, GENERALLY ACCEPTED ACCOUNTING PRINCIPLES REQUIRE THE COMPANY TO EVALUATE THE LEVEL OF UNCERTAINTY RELATED TO WHETHER TAX POSITIONS TAKEN WILL BE SUSTAINED UPON EXAMINATION. ANY POSITIONS TAKEN THAT DO MEET THE MORE-LIKELY-THAN-NOT THRESHOLD MUST BE QUANTIFIED AND RECORDED AS A LIABILITY FOR UNRECOGNIZED TAX BENEFITS IN THE ACCOMPANYING BALANCE SHEET ALONG WITH ANY ASSOCIATED INTEREST AND PENALTIES THAT WOULD BE PAYABLE TO THE TAXING AUTHORITIES UPON EXAMINATION. INTEREST AND PENALTIES ASSOCIATED WITH UNRECOGNIZED TAX BENEFITS ARE CLASSIFIED AS ADDITIONAL INCOME TAXES IN THE STATEMENT OF INCOME. THE COMPANY BELIEVES THAT NONE OF THE TAX POSITIONS TAKEN WOULD MATERIALLY IMPACT THE FINANCIAL STATEMENTS AND NO SUCH LIABILITIES HAVE BEEN RECORDED. PART XI, LINE 4B - OTHER ADJUSTMENTS: LOSS ON SALE OF EQUIPMENT -34,858. INTEREST/DIVIDENDS FROM FAO 2,839. CATERING COSTS NETTED WITH REVENUE ON 990 -279. PART XII, LINE 2D - OTHER ADJUSTMENTS: LOSS ON SALE OF EQUIPMENT 34,858. CATERING COSTS NETTED WITH REVENUE ON 990 279. 2 16715 16715 16715 16715 16715 FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION PROVIDES A COPY OF THE FORM 990 TO ALL BOARD MEMBERS FOR REVIEW PRIOR TO FILING OF THE RETURN. BOARD MEMBERS REVIEW THE DRAFT, MAKE ANY APPLICABLE CHANGES, AND APPROVE THE FINAL VERSION BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD MEMBERS, AS WELL AS MANAGEMENT, ARE REQUIRED TO COMPLETE AND SUBMIT A CONFLICT OF INTEREST POLICY ANNUALLY, WHICH DISCLOSES ANY POTENTIAL CONFLICTS OF INTEREST. THEY ARE MADE AWARE OF ANY POTENTIAL CONFLICTS OF INTEREST AS THEY ARISE. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR THE ORGANIZATION'S EXECUTIVE DIRECTOR AND ALL KEY EMPLOYEES IS DETERMINED BASED ON ANNUAL PERFORMANCE REVIEWS AND INDUSTRY DATA TRENDS, AT THE DISCRETION OF THE BOARD. FORM 990, PART VI, SECTION C, LINE 18 THE ORGANIZATION MAINTAINS PERTINENT PUBLIC RECORDS AND RELEASES THEM TO THE PUBLIC UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, APPLICABLE POLICIES, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2B: RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND SELECTION OF THE INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM PREVIOUS YEARS. THE ORGANIZATION DOES NOT HAVE A SEPARATE AUDIT COMMITTEE - THIS IS A FULL BOARD DECISION. FORM 990, PART XI, LINE 8: THE ORGANIZATION HAS RESTATED ITS PREVIOUSLY ISSUED 2021 FINANCIAL STATEMENTS TO PROPERLY RECORD THE INVESTMENTS HELD AT THE FOUNDATION OF APPALACHIAN OHIO (FAO) AND RELATED ACTIVITY, FOR WHICH FAO HAS VARIANCE POWER. THIS INCLUDED A DECREASE OF $3,500 TO NET ASSETS: WITH DONOR RESTRICTION, AND A DECREASE OF $64,646 TO NET ASSETS: WITHOUT DONOR RESTRICTION.