2024-01-31T20:07:26-06:00 2023-06-30 201277979 BERGER TOOMBS ELAM GAINES & FRANK CPA 729 S FEDERAL HIGHWAY SUITE 103 STUART FL 34994 990 2022-07-01 521007762 THE COUNCIL ON AGING OF MARTIN COUNTY INC COUN 7722237800 900 SE SALERNO ROAD STUART FL 34997 KAREN RIPPER PRESIDENT/CEO 7722237800 2024-01-30 1 KAREN RIPPER 999009999 0 BRITT W FRANK P00115391 7722190220 2024-01-30 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z KAREN RIPPER 900 SE SALERNO ROAD STUART FL 34997 8126743 0 X WWW.KANECENTER.ORG X 1974 FL THE COUNCIL ON AGING OF MARTIN COUNTY COORDINATES, PROMOTES, AND PROVIDES COMPREHENSIVE COMMUNITY BASED PROGRAMS THAT ARE LIFE SAVING AND LIFE IMPROVING FOR SENIORS IN MARTIN COUNTY. THE GOAL IS FOR SENIORS TO LIVE IN THEIR OWN HOMES FOR AS LONG AS POSSIBLE, TO AVOID INSTITUTIONAL PLACEMENT THUS DECREASING THE FINANCIAL AND EMOTIONAL BURDEN ON FAMILIES AND SOCIETY FOR EXTENDED LONG TERM NEEDS. 13 13 83 238 83439 0 3581638 3258380 2653306 2721488 298937 84931 32152 72962 6566033 6137761 0 0 0 0 3445922 3633739 0 0 208542 2682086 2865944 6128008 6499683 438025 -361922 13620253 13576519 1541679 1595332 12078574 11981187 X THE COUNCIL ON AGING OF MARTIN COUNTY IS DESIGNATED THE LEAD AGENCY FOR AGING IN MARTIN COUNTY BY THE AREA AGENCY ON AGING PSA9 IN FLORIDA. WITH THIS DESIGNATION COMES THE RESPONSIBILITY FOR THE COUNCIL TO ADVOCATE, COUNSEL, OVERSEE AND PROVIDE VARIOUS CRITICAL SERVICES FOR VULNERABLE ELDERS RECEIVING STATE AND FEDERAL GRANT FUNDS, SCHOLARSHIPS FUNDED BY PRIVATE DONATIONS AND GRANTS, AND PRIVATE PAY SOURCES. CRITICAL SERVICES INCLUDE MEALS ON WHEELS, ADULT DAY CARE HEALTH PROGRAM, GERIATRIC SPECIALTY PRIMARY MEDICAL CARE, CASE MANAGEMENT, AND CAREGIVER SUPPORT. 0 0 1034599 23062 GERIATRIC CASE MANAGEMENT: ADVOCACY, NAVIGATION AND COUNSELING FOR ELDERS AND THEIR CAREGIVERS BY CERTIFIED CARE MANAGERS. COUNCIL CLIENTS SERVED ARE PROVIDED A COMPREHENSIVE ASSESSMENT, AN INDIVIDUALIZED CARE PLAN, AND NAVIGATION TO OBTAIN FUNDING FOR NEEDED RESOURCES. CARE MANAGERS ALSO ARRANGE AND MONITOR IN HOME SERVICES SUCH AS PERSONAL CARE, HOMEMAKER, CHORES, AND RESPITE CARE. DUE TO AN EXTENSIVE WAITING LIST IN FLORIDA FOR STATE AND FEDERAL FUNDING, PHILANTHROPIC DONATIONS PROVIDED TO THE COUNCIL ARE UTILIZED BY THE CARE MANAGERS TO FUND PROGRAM SUPPORT TO POOR AND NEEDY SENIORS WHO ARE ABLE TO AVOID ADVANCED PLACEMENT IN AN INSTITUTIONAL SETTING. 1350913 385058 NUTRITION/MEAL SERVICES: THE COUNCIL PROVIDES MEAL PROGRAMS TO MEET THE NEEDS OF SPECIFIC DIETS FOR SENIORS. HUNDREDS OF FRESH, DIET SPECIFIC NUTRITIOUS MEALS ARE PREPARED IN THE COUNCIL KITCHEN WITH MENUS BASED ON CERTIFIED DIETICIAN RECOMMENDATIONS. THE MEALS ARE DELIVERED BY VOLUNTEERS TO HOMEBOUND SENIORS WHO ARE ISOLATED AND ALONE. FIVE CONGREGATE DINING CENTER LOCATIONS IN MARTIN COUNTY ARE OFFERED SO THAT SOCIAL INTERACTION IN A GROUP SETTING CAN ASSIST IN AVOIDING DEPRESSION FROM SOCIAL ISOLATION.DUE TO AN EXTENSIVE GOVERNMENT FUNDED WAITLIST, CHARITABLE FUNDS ARE SOLICITED EVERY YEAR TO ASSIST IN ELIMINATION OF THE MEALS ON WHEELS WAITLIST FOR NEEDY SENIORS. PRIVATE PAY MEAL SERVICE FUNDS (KANE CUISINE) ASSIST IN THE SHORT FALL OF DOLLARS FROM GOVERNMENT FUNDED MEALS ON WHEELS PROGRAM. 1295502 986851 ADULT DAY CARE HEALTH PROGRAM: THE ADULT DAY PROGRAM IS A DAYTIME PROGRAM FOR SENIORS WHO NEED ASSISTANCE WITH DAILY LIVING, SO THAT THEY CAN LIVE IN A NON-INSTIUTIONAL SETTING FOR AN EXTENDED PERIOD OF THEIR SENIOR YEARS. CLIENTS BENEFIT FROM SOCIAL INTERACTION AND ENHANCED CARE, WHILE THEIR FAMILY MEMBERS RECEIVE RESPITE TIME. THE ADULT DAY PROGRAM OFFERS STRUCTURED PROGRAMS FOR SENIORS SUFFERING FROM MEMORY LOSS AS WELL AS THOSE WHO REQUIRE OVERSIGHT FROM AN RN FOR THEIR MEDICAL NEEDS. THE ADULT DAY PROGRAM IS LICENSED BY THE STATE OF FLORIDA AND IS SURVEYED EACH YEAR FOR STATUTORY COMPLIANCE. 1280014 1105028 THE DAY MEDICAL CENTER (FORMERLY KNOWN AS KANE CLINIC): THIS PROGRAM CONSISTS OF A PRIMARY CARE SENIOR ADULT AND GERIATRIC MEDICAL PRACTICE LOCATED AT THE SENIOR CENTER. TWO BOARD CERTIFIED INTERNISTS AND THREE ADVANCED REGISTERED NURSE PRACTITIONERS PROVIDE COORDINATED, COMPREHENSIVE CARE TO PATIENTS WITH THE DESIRED OUTCOMES OF SEAMLESS CARE TRANSITIONS OF AGING AND BOTH DECREASED HOSPITALIZATIONS AND EMERGENCY ROOM VISITS. MANAGEMENT OF CHRONIC CARE CONDITIONS IS PARAMOUNT AS A GOAL, FAMILIY INTERACTION IS ENCOURAGED AT ALL VISITS. 555680 221489 SENIOR CENTER: THE KANE CENTER OFFERS A RANGE OF SENIOR CENTER PROGRAMS DESIGNED TO ASSIST ACTIVE SENIORS TO MAINTAIN WELLNESS AND ENGAGED WITHIN THE COMMUNITY. PROGRAMS AND EDUCATIONAL SERIES FOCUS ON SENIOR SAFETY, SECURITY, NUTRITION, EXERCISE, BRAIN HEALTH AND SOCIAL AND FINANCIAL HEALTH. 1835694 1326517 5516708 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 29 0 1 83 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 GERTRUDE RODGERS DIRECTOR 0.50 X 0 0 0 NICKI SCHOONOVER CHAIR 1.50 X X 0 0 0 JAMES SIMONEAU DIRECTOR 0.50 X 0 0 0 KATHRYN SPENCER IMMEDIATE PAST CHAIR 1.50 X 0 0 0 HEIDI LAHTI DIRECTOR 0.50 X 0 0 0 GARY MERRITT SECRETARY 1.50 X X 0 0 0 DR NEIL BOLAND VICE CHAIR 1.50 X X 0 0 0 PREETHI SEKHARAN DIRECTOR 0.50 X 0 0 0 GREG NUTTALL TREASURER 1.50 X X 0 0 0 ELIZABETH PRICE DIRECTOR 0.50 X 0 0 0 HILBERT BERT GISCOMBE DIRECTOR 0.50 X 0 0 0 KAREN RIPPER PRESIDENT/CEO 40.00 X 157814 0 11456 CARMEN WALLACE CHIEF FINANCIAL OFFICER 40.00 X 113796 0 10547 MICHELE JACOBS CPO 40.00 X 130046 0 11100 MILDRED SABO MD 40.00 X 147257 0 2812 MELISSA GONZALEZ ARNP 40.00 X 119298 0 9256 668211 0 45171 5 0 1 0 0 50000 135322 2073488 999570 13490 3258380 DAY MEDICAL CENTER 621400 1105028 1105028 ADULT DAY CARE 624100 986851 986851 MEALS ON WHEELS 624200 385058 385058 SENIOR CENTER 624100 221489 138050 83439 CASE MANAGEMENT & OTHER SVCS 624100 23062 23062 2721488 104546 104546 75398 0 75398 75398 75398 1924397 1942975 1037 -18578 -1037 -19615 -19615 41875 135322 44970 -3095 -3095 MISCELLANEOUS 900099 659 659 659 6137761 2638708 83439 157234 271611 150299 115622 5690 2850090 2387788 320228 142074 278989 198260 70934 9795 233049 189590 32297 11162 188244 86874 98745 2625 65567 50583 11819 3165 71568 42905 22579 6084 174575 108034 66541 14764 9876 3932 956 30929 30929 376728 70231 306497 158320 72216 86104 CLIENT MEALS AND SERVIC 1015863 1012589 3274 FUEL AND SUPPLIES 260656 217204 42439 1013 MAINTENANCE 127654 67315 60339 BUILDING SERVICES & STO 103021 12759 90262 278055 840185 -588108 25978 6499683 5516708 774433 208542 1692376 851516 1065348 1070378 1083216 1193970 135593 167702 16030 9798 68504 94543 12610184 5355847 7622319 7254337 1935356 2764561 1511 169714 13620253 13576519 457241 487320 934438 794961 150000 148206 0 164845 1541679 1595332 X 9566706 9217952 2511868 2763235 12078574 11981187 13620253 13576519 -361922 264591 -56 0 X X 0 1 X 1 1 1 X 3257979 2820781 3619118 3581638 3258380 16537896 3257979 2820781 3619118 3581638 3258380 16537896 16537896 33924 74854 74260 98271 179944 461253 1533 1533 4677 15674 95 248 659 21353 17022035 0.97160 0.98000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1344852 250000 1594852 1194038 150814 1344852 1141507 52531 1194038 1138507 3000 1141507 1102507 36000 1138507 1.00000 0 0 2450628 2450628 8550601 3894655 4655946 1608955 1461192 147763 7254337 VARIOUS INVESTMENT SECURITIES 2764561 F 2764561 DEFERRED INFLOW OF RESOURCES 129397 OPERATING LEASE LIABILITY 35448 164845 X 6448359 264591 44970 309561 6138798 -1037 -1037 6137761 6545690 1037 44970 46007 6499683 0 6499683 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 44,970. Part XI, Line 4b - Other Adjustments: LOSS ON DISPOSAL OF FIXED ASSETS -1,037. Part XII, Line 2d - Other Adjustments: SPECIAL EVENTS EXPENSES 44,970. SAGE AWARDS 100467 78592 21875 27698 POINSETTIA POWER 76730 56730 20000 3445 13827 177197 135322 41875 3445 41525 44970 -3095 X X 0 0 0 0 0 0 0 0 0 KAREN RIPPER PRESIDENT/CEO 157814 0 0 0 0 0 0 0 11456 0 169270 0 0 0 MILDRED SABO MD 147257 0 0 0 0 0 0 0 2812 0 150069 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 ANNUALLY A CONFLICTS OF INTEREST, CODE OF ETHICS, CONDUCT AND CONFIDENTIALITY QUESTIONNAIRE WHEREIN ACTUAL OR POTENTIAL CONFLICTS OF INTEREST ARE DISCLOSED. THE DIRECTORS, EXCLUDING THE INTERESTED PARTY, DELIBERATE AS TO THE EXISTENCE OF A POTENTIAL CONFLICT OF INTEREST. Form 990, Part VI, Section B, line 15 IN NOVEMBER 2014, THE 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. THE SCOPE OF WORK WAS COMPLETED IN APRIL 2015 AND RECOMMENDATIONS WERE REVIEWED AND IMPLEMENTED AS APPROPRIATE ON JULY 1, 2015. 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.