2014-04-28T13:04:27-07:00 2013-06-30 MARSH ESPEY & RIGGS PC 101 W EDWARDS ST MARYVILLE MO 64468 990 2012-07-01 430995687 NORTHEAST MISSOURI AREA AGENCY ON AGING NORT 6606654682 815 NORTH OSTEOPATHY STREET KIRKSVILLE MO 63501 PAM WINDTBERG 6606654682 2014-03-23 true TED ESPEY 6605823181 2014-04-28 2012 2015-11-30 17:44:51Z PAM WINDTBERG 815 NORTH OSTEOPATHY KIRKSVILLE MO 63501 3400491 false X http://www.nemoaaa.com/ X 1973 MO Services for Older Americans The mission of the Organization is to help older adults maintain maximum independence and dignity in a home environment. 15 15 3 12 0 3382741 3396395 0 4590 4096 0 3387331 3400491 3090028 3137234 0 187368 197401 0 0 111487 80941 3388883 3415576 -1552 -15085 616172 572776 446207 417896 169965 154880 Services for Older Americans false false 677436 608257 SUPPORTIVE SERVICES: TO PROVIDE INFORMATION, LEGAL, TRANSPORTATION AND IN-HOME SERVICES; AND TO SUPPORT SENIOR CENTERS AND FLOOD RELIEF 2325058 2264153 CONGREGATE AND HOME DELIVERED NUTRITION PROGRAM: TO PROVIDE NUTRITIOUS MEALS TO SENIOR CITIZENS AT MEAL SITES AND TO SENIOR CITIZENS WHO ARE HOME BOUND 286810 264824 FRAIL-ELDERLY; ELDER ABUSE AND OTHER SERVICES: TO PROVIDE IN-HOME RESPITE CARE FOR SENIOR CITIZENS AND OTHER RELATED SERVICES 3289304 true true false false false false false false false false true false false false true true true false false false false false false false false false false true false false false false false false false false false false false false false false false false false false false true 2 0 true 3 true false false false false false false false false false false X 15 15 false false false false false true false true true false false true true true true true true false false false X X MARILYN RILEY 6606654682 815 NORTH OSTEOPATHY KIRKSVILLE MO 63501 CHERYL BRAMMER 1.00 X 0 0 0 PAUL QUINN 1.00 X 0 0 0 JIM BOETTCHER 1.00 X 0 0 0 SUE JOHNSON 1.00 X 0 0 0 RUBY DUNBAR 1.00 X 0 0 0 SUE CONOVER 1.00 X 0 0 0 JOYCE FINDLEY 1.00 X 0 0 0 TOM SHIVELY 1.00 X 0 0 0 WALT BITTLE 2.00 X X 0 0 0 WILMA STEPHENS 1.00 X X 0 0 0 TWILA ANDERSON 1.00 X X 0 0 0 VERA MONROE 1.00 X X 0 0 0 PAM WINDTBERG 40.00 X 64624 0 9694 64624 9694 0 false false false HANNIBAL AREA COUNCIL ON AGING 219 S 10TH ST HANNIBAL MO 63401 Nutrition services 354636 NEMO SENIOR CITIZENS SERVICES PO BOX 203 KIRKSVILLE MO 63501 Nutrition and in-home services 296203 MONROE CITY SENIOR NUTRITION CENTER 314 N MAIN MONROE CITY MO 63456 Nutrition and in-home services 260126 HEARTLAND RESOURCES PO BOX 460 EWING MO 63440 Nutrition and in-home services 249759 OATS INC 2501 MAGUIRE BLVD COLUMBIA MO 65201 Transportation 237525 9 3395595 800 3396395 4096 4096 3400491 4096 3137234 3137234 75417 14328 61089 0 93885 78954 14931 0 14082 11842 2240 0 14017 7353 6664 0 1000 0 1000 0 2080 83 1997 0 21642 13476 8166 0 16305 14260 2045 0 15615 4610 11005 0 10342 923 9419 0 3490 0 3490 0 4809 2978 1831 0 Client transportation 1182 1182 0 0 Program supplies & equipment 2650 1641 1009 0 Memberships 1171 10 1161 0 Miscellaneous 655 430 225 0 3415576 3289304 126272 0 60 60 289119 286658 188314 145055 4563 3075 173657 35729 134116 137928 616172 572776 12841 14828 377270 352665 56096 50403 446207 417896 X 166693 153274 3272 1606 169965 154880 616172 572776 -15085 X X false true X true true true X 3430336 3447689 3268582 3382741 3396395 16925743 3430336 3447689 3268582 3382741 3396395 16925743 16925743 13083 9651 5045 4590 4096 36465 16962208 0.99790 0.99720 X 0 0 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 25000 25000 141657 28729 112928 7000 7000 137928 Refundable advances - grants 50403 50403 X 5878949 1240339 1238119 2478458 3400491 3400491 5894034 1240339 1238119 2478458 3415576 3415576 Pt X Line 2 The Organization's financial statements include an ASC 740 NOTE DISCLOSURE THAT ADDRESSES GENERAL DISCLOSURE REQUIREMENTS AS FOLLOWS: THE ORGANIZATION IS A NOT-FOR-PROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND CLASSIFIED BY THE INTERNAL REVENUE SERVICE AS OTHER THAN A PRIVATE FOUNDATION. IT IS ALSO EXEMPT FROM STATE INCOME TAXES UNDER THE MISSOURI NOT-FOR PROFIT ACT. THE ACCOUNTING STANDARDS ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESS THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSTION. EXAMPLES OF TAX POSITION true NEMO SENIOR CITIZENS SERVICES PO BOX 203 KIRKSVILLE MO 63501 431024037 501(c)(3) 296203 See Pt IV CLARK CO COUNCIL ON AGING 222 N LINCOLN KAHOKA MO 63445 431270384 501(c)(3) 65868 See Pt IV KNOX CO COUNCIL ON AGING 109 N MAIN EDINA MO 63537 431202909 501(c)(3) 63435 See Pt IV HEARTLAND RESOURCES PO BOX 460 EWING MO 63440 431026653 501(c)(3) 249759 See Pt IV LINCOLN CO COUNCIL ON AGING 1380 BOONE ST TROY MO 63379 431136188 501(c)(3) 171431 See Pt IV SENIOR CENTER OF MACON 1404 S MISSOURI MACON MO 63552 522439288 501(c)(3) 70878 See Pt IV HANNIBAL AREA COUNCIL ON AGING 219 S 10TH ST HANNIBAL MO 63401 431548631 501(c)(3) 354636 See Pt IV SENIOR CITIZENS COMMUNITY CENTER 112 E MARION PARIS MO 65275 431160630 501(c)(3) 81532 See Pt IV MONTGOVERY COUNTY COUNCIL ON AGING 138 S ALLEN MONTGOMERY CITY MO 63361 431206950 501(c)(3) 75233 See Pt IV PIKE CO COUNCIL ON AGING 521 GEORGIA LOUISIANA MO 63353 431342315 501(c)(3) 144702 See Pt IV MONROE CITY SENIOR NUTRITION CENTER 314 N MAIN MONROE CITY MO 63456 431125859 501(c)(3) 260126 See Pt IV HIGBEE SENIOR CITIZENS CENTER PO BOX 96 HIGBEE MO 65257 431022179 501(c)(3) 84978 See Pt IV SENIOR AMERICANS MULTIPURPOSE CENTER 205 FARROR MOBERLY MO 65270 431021877 501(c)(3) 201878 See Pt IV SCHUYLER CO COUNCIL ON AGING PO BOX 102 LANCASTER MO 63548 431245940 501(c)(3) 80334 See Pt IV SCOTLAND CO SENIOR CENTER 301 W MONROE MEMPHIS MO 63555 431136026 501(c)(3) 56322 See Pt IV SHELBY COUNTY SENIOR CITIZENS ASS'N 112 E CHESNUT SHELBINA MO 63468 431082838 501(c)(3) 198099 See Pt IV WARREN CO COUNCIL ON AGING 501 ASHLAND AVE WARRENTON MO 63383 431038422 501(c)(3) 84148 See Pt IV HOME CARE OF MID-MISSOURI 102 W REED MOBERLY MO 65270 237405893 501(c)(3) 97716 See Pt IV NORTHEAST COMMUNITY ACTION CORPORATION 16 N COURT BOWLING GREEN MO 63334 431017571 501(c)(3) 46493 See Pt IV MARK TWAIN PUBLICLY FUNDED LEGAL SERVICES PO BOX 248 CANTON MO 63435 431174994 501(c)(3) 48888 See Pt IV LONG TERM CARE OMBUDSMAN 8702 MANCHESTER RD ST LOUIS MO 63144 431480438 501(c)(3) 41726 See Pt IV OATS INC 2501 MAGUIRE BLVD COLUMBIA MO 65201 431016961 501(c)(3) 237525 Transportation NORTHEAST MISSOURI RURAL HEALTH NETWORK 117 W POTTER KIRKSVILLE MO 63501 431898647 501(c)(3) 98683 See Pt IV MARK TWAIN BEHAVIORAL HEALTH 105 PFEIFFER KIRKSVILLE MO 63501 431020989 501(c)(3) 14250 See Pt IV 24 0 Pt I Line 2 Organization conducts, at least annually, an on-site monitoring of each service provider to monitor compliance with fiscal and program service standards. Use monitoring checklists which include programmatic, fiscal & compliance standards. Each service provider must submit corrective action to correct deficiencies. Obtain financial reports monthly from providers. Pt II, Col h Purpose of grants is to provide nutritional and supportive services for senior citizens. Pt VI, Line 7a There are no classes of persons with rights that are in addition to the rights of any other persons. Open solicitations for nominees are advertised locally in each area from which a board member will be elected. Nominees must be residents of the area they represent. Official ballots and polling places are advertised in community newspapers prior to election. Any persons 60 years of age or older is eligible to vote. One polling location per county designated by board at March meeting. Elections held during May on a date designated by Board. Results of elections submitted to Board by June 1. One board member chosen per county. Any vacany occurring prior to an election shall be selected from the representative county by governance committee and appointed by the Board Chairman and said director shall serve the unexpired term of their predecessor. Pt VI, Line 11b The process for review is as follows: the executive director and fiscal officer collaborate with the auditor to complete Form 990. This step may involve receiving information from employees, board members, contractors and others who have business-related activities with the Organization. The auditor provides a completed Form 990 to the executive director and fiscal officer for their review. Once approval of the executive director and fiscal officer is granted, each board member will receive a copy, including required schedules, as ultimately filed with the IRS for their review at the next regularly scheduled board meeting. The review is conducted by the executive director, fiscal officer and board. A review checklist is utilized. After completion of the review, the board resolves to approve the Form 990. If at any step in the process a revision to the Form 990 is requested, Form 990EZ, Part II, Line 24 ACCOUNTS RECEIVABLE - NET GRANTS RECEIVABLE - NET PREPAIDS Form 990EZ, Part II, Line 26 ACCOUNTS PAYABLE & ACCRUED EXPENSES MISSOURI DIVISION OF SENIOR SERVICES FUNDS HELD IN TRUST Form 990, Part IX, Line 24f MISC the revised information is given to the auditor, the Form 990 is revised, and the process begins again. Pt VI, Line 12c The board has establised a number of policies and procedures to guard against conflict of interest regarding proposed and ongoing transactions. All board members and staff are trained on, and subject to, these policies and procedures. Annually, the board of directors and key employees sign a statement certifying no conflicts of interest or describing potential conflicts of interest that may exist. The board, with assistance of executive director, is responsible to determine whether a conflict exists and resolution. Should a conflict be identified, such person would be prohibited from participating in the board deliberation and decision in the transaction. Pt VI, Line 15 Compensation for executive director and fiscal officer are approved annually by Board. Board utilizes a salary schedule that establishes a maximum salary of $75,000 for executive director and $55,000 for fiscal officer. Merit increases, of up to 6% may be given, by the board, to employees at the time of their annual evaluation. Pt VI, Line 19 The Organization makes its governing documents, conflict of interest policy, and audited financial statements available, at the Organization's office, to general public upon request. Also post annual audited financial statements on the website. Pt IX, Line 25, Col D The primary purpose of the Organization is the establishment of the priorities and development of overall plans for programs on aging in the Multi-County Area of Northeast Missouri. The Organization receives funds under Title III and other Titles of the Older Americans Act (OAA) and such other sources as may become available. The Organization is mandated by the OAA to use subgrants or contracts with service providers to provide all services under OAA funding sources. The Organization may request a waiver, from the Missouri Department of Health and Senior Services to provide a service directly. Due to the nature of funding received and the strict limitations placed on the use of that funding by grantor agencies, the Organization did not conduct any fundraising activities for 2011-2012. Pt XII, Line 2c The audit is procured by the State of Missouri on behalf of the Organization. During the audit, the board of directors and executive director assume responsibility for oversight of the audit. Upon completion of the audit, the Missouri Department of Health & Senior Services reviews and approves the audit report; board of directors reviews audit report, holds exit conference with the auditor and formally votes to accept audit report. This process is followed consistently from year to year.