Charity Report

  • Issued: January 2023
  • Expires: January 2025

Lincoln County Council on Aging

Accredited Charity

Meets Standards

636-528-7000

1380 Boone St
Troy, MO 63379-2214

http://www.lincolncountycoa.com

636-528-7000

1380 Boone St
Troy, MO 63379-2214

http://www.lincolncountycoa.com

Accredited Charity

Meets Standards

Standards For Charity Accountability

Governance

  1. Board Oversight

    Oversight of Operations and Staff: Standard 1

    Description
    Organizations shall have a board of directors that provides adequate oversight of the charity's operations and its staff. Indication of adequate oversight includes, but is not limited to, regularly scheduled appraisals of the CEO's performance, evidence of disbursement controls such as board approval of the budget, fundraising practices, establishment of a conflict of interest policy, and establishment of accounting procedures sufficient to safeguard charity finances.

    The organization meets this standard.

  2. Board Size

    Number of Board Members: Standard 2

    Description
    Soliciting organizations shall have a board of directors with a minimum of five voting members.

    The organization meets this standard.

  3. Board Meetings

    Frequency and Attendance of Board Meetings: Standard 3

    Description
    An organization shall have a minimum of three evenly spaced meetings per year of the full governing body with a majority in attendance, with face-to-face participation. A conference call of the full board can substitute for one of the three meetings of the governing body. For all meetings, alternative modes of participation are acceptable for those with physical disabilities.

    The organization meets this standard.

  4. Board Compensation

    Compensated Board Members: Standard 4

    Description
    Not more than one or 10% (whichever is greater) directly or indirectly compensated person(s) serving as voting member(s) of the board. Compensated members shall not serve as the board's chair or treasurer.

    The organization meets this standard.

  5. Conflict of Interest

    Conflict of Interest: Standard 5

    Description
    No transaction(s) in which any board or staff members have material conflicting interests with the charity resulting from any relationship or business affiliation. Factors that will be considered when concluding whether or not a related party transaction constitutes a conflict of interest and if such a conflict is material, include, but are not limited to: any arm's length procedures established by the charity; the size of the transaction relative to like expenses of the charity; whether the interested party participated in the board vote on the transaction; if competitive bids were sought and whether the transaction is one-time, recurring or ongoing.

    The organization meets this standard.

Measuring Effectiveness

  1. Effectiveness Policy

    Board Policy on Effectiveness: Standard 6

    Description
    Have a board policy of assessing, no less than every two years, the organization's performance and effectiveness and of determining future actions required to achieve its mission.

    The organization meets this standard.

  2. Effectiveness Report

    Board Approval of Written Report on Effectiveness: Standard 7

    Description
    Submit to the organization's governing body, for its approval, a written report that outlines the results of the aforementioned performance and effectiveness assessment and recommendations for future actions.

    The organization meets this standard.

Finances

  1. Program Expenses

    Program Service Expense Ratio: Standard 8

    Description
    Spend at least 65% of its total expenses on program activities.

    The organization meets this standard.

  2. Fundraising Expenses

    Fundraising Expense Ratio: Standard 9

    Description
    Spending should be no more than 35% of related contributions on fundraising. Related contributions include donations, legacies, and other gifts received as a result of fundraising efforts.

    The organization meets this standard.

  3. Accumulating Funds

    Ending Net Assets: Standard 10

    Description
    Avoid accumulating funds that could be used for current program activities. To meet this standard, the charity's unrestricted net assets available for use should not be more than three times the size of the past year's expenses or three times the size of the current year's budget, whichever is higher.

    The organization meets this standard.

  4. Audit Report

    Financial Statements: Standard 11

    Description
    Make available to all, on request, complete annual financial statements prepared in accordance with generally accepted accounting principles. When total annual gross income exceeds $1 million, these statements should be audited in accordance with generally accepted auditing standards. For charities whose annual gross income is less than $1 million, a review by a certified public accountant is sufficient to meet this standard. For charities whose annual gross income is less than $250,000, an internally produced, complete financial statement is sufficient to meet this standard.

    The organization meets this standard.

  5. Detailed Expense Breakdown

    Detailed Functional Breakdown of Expenses: Standard 12

    Description
    Include in the financial statements a breakdown of expenses (e.g., salaries, travel, postage, etc.) that shows what portion of these expenses was allocated to program, fundraising, and administrative activities. If the charity has more than one major program category, the schedule should provide a breakdown for each category.

    The organization meets this standard.

  6. Accurate Expense Reporting

    Accuracy of Expenses in Financial Statements: Standard 13

    Description
    Accurately report the charity's expenses, including any joint cost allocations, in its financial statements. For example, audited or unaudited statements which inaccurately claim zero fundraising expenses or otherwise understate the amount a charity spends on fundraising, and/or overstate the amount it spends on programs will not meet this standard.

    The organization meets this standard.

  7. Budget Plan

    Budget: Standard 14

    Description
    Have a board-approved annual budget for its current fiscal year, outlining projected expenses for major program activities, fundraising, and administration.

    The organization meets this standard.

Fundraising & Info

  1. Truthful Materials

    Misleading Appeals: Standard 15

    Description
    Have solicitations and informational materials, distributed by any means, that are accurate, truthful and not misleading, both in whole and in part. Appeals that omit a clear description of program(s) for which contributions are sought will not meet this standard. A charity should also be able to substantiate that the timing and nature of its expenditures are in accordance with what is stated, expressed, or implied in the charity's solicitations.

    The organization meets this standard.

  2. Annual Report

    Annual Report: Standard 16

    Description
    Have an annual report available to all, on request, that includes: (a) the organization's mission statement, (b) a summary of the past year's program service accomplishments, (c) a roster of the officers and members of the board of directors, (d) financial information that includes (i) total income in the past fiscal year, (ii) expenses in the same program, fundraising and administrative categories as in the financial statements, and (iii) ending net assets.

    The organization meets this standard.

  3. Website Disclosures

    Web Site Disclosures: Standard 17

    Description
    Include on any charity websites that solicit contributions, the same information that is recommended for annual reports, as well as the mailing address of the charity and electronic access to its most recent IRS Form 990.

    The organization meets this standard.

  4. Donor Privacy

    Privacy for Written Appeals & Internet Privacy: Standard 18

    Description
    Address privacy concerns of donors by (a) providing in written appeals, at least annually, a means (e.g., such as a check off box) for both new and continuing donors to inform the charity if they do not want their name and address shared outside the organization, (b) providing a clear, prominent and easily accessible privacy policy on any of its websites that tells visitors (i) what information, if any, is being collected about them by the charity and how this information will be used, (ii) how to contact the charity to review personal information collected and request corrections, (iii) how to inform the charity (e.g., a check off box) that the visitor does not wish his/her personal information to be shared outside the organization, and (iv) what security measures the charity has in place to protect personal information.

    The organization meets this standard.

  5. Cause Marketing Disclosures

    Cause Related Marketing: Standard 19

    Description
    Clearly disclose how the charity benefits from the sale of products or services (i.e., cause-related marketing) that state or imply that a charity will benefit from a consumer sale or transaction. Such promotions should disclose, at the point of solicitation: (a) the actual or anticipated portion of the purchase price that will benefit the charity (e.g., 5 cents will be contributed to abc charity for every xyz company product sold), (b) the duration of the campaign (e.g., the month of October), (c) any maximum or guaranteed minimum contribution amount (e.g., up to a maximum of $200,000).

    The organization meets this standard.

  6. Complaints

    Complaints: Standard 20

    Description
    Respond promptly to and act on complaints brought to its attention by the BBB Wise Giving Alliance and/or local Better Business Bureaus about fundraising practices, privacy policy violations and/or other issues.

    The organization meets this standard.

Conclusion

Lincoln County Council on Aging meets the 20 Standards for Charity Accountability.

Purpose

  • Year, State Incorporated

    1978, MO

  • Stated Purpose

    Enriching quality of life, and supporting independence& vitality for the community at large.


Programs

MealsMatter! LCCOA provides meals to residents, regardless of age, ability topay, or mobility, and spreads awareness about hunger in Lincoln County,Missouri. In 2022 LCCOA served 69,000 meals, many of which went Un-Paid. PROGRAM DESCRIPTION: Since the pandemic, and especially in the last 6 months,inflation has truly impacted the meals program. Raw food costs, gasoline, andvehicle maintenance is the highest it's ever been in LCCOA's 45 years ofservice. Due to this, LCCOA underwent a third-party COAR (comprehensiveorganizational assessment report) which helped our organization make some verydifficult decisions; cutting staff and meal recipients. LCCOA provides meals toresidents, regardless of age, ability to pay, or mobility; on-site/congregateand home-delivered to the homebound. In 2022LCCOA served OVER 22,000 meals that went Un-Paid. We are focused strictly wherewe live, work & play, and the ONLY "meals on wheels" for LincolnCounty, MO. After over 45 years of service to our County, the pandemicincreased the number of meals LCCOA serves daily. The health-safety &mobility of meals is paramount to the overall well-being of our community. Metwith encouraging wellness, focusing on preventing or managing diseases,actively educating clients, volunteers, & the community at large, andputting an END to food insecurity. Annual surveys conducted by AAA and UnitedWay showed those who receive our meals demonstrate the following outcomes:improved mental & physical health, reduced likelihood of falls, reduced feelingsof isolation & depression, increased feelings of safety, & a higherlikelihood of eating healthy. As the meals program served more & moreresidents, the vote to change LCCOA from senior center to "CommunityCenter" passed unanimously. In 2020, the pandemic increased the number ofresidents needing our services, so the Lincoln County Council on Aging changedits bylaws to "Community Center", serving ALL residents of Linc Co MO(regardless of age or ability).PROGRAMOBJECTIVES: LCCOA's services are proven to be the first defense forunder-served populations. SAFE Mobile-Meals Matter is an intricate part of ourfight to end to food-insecurity in Lincoln County. Nutritious meals allowconstituents to live happier, healthier lives and often allows seniors, disabledand/or Veterans to retain their independence & age in their own homes.These members of our community get to maintain their dignity, and still becontributing members to our community. Home delivered meals fight MORE thanfood-insecurity.... the daily visit from a friendly volunteer is just asvalued. Thereare plenty of testimonials ranging from volunteers changing light bulbs, tothose who call 911 when a meal recipient doesn't answer the door - commonlybecause of a fall or other trauma. A recent scientific study by the BrownUniversity School for Public Health, "More than a Meal ResearchStudy", measured outcomes from home-delivered meal recipients, &examined health outcomes related to the daily delivery of nutritious food. Accordingto the study, those who received daily meals showed improvements in categoriesrelated to both health & quality of life, and demonstrated the followingoutcomes (compared to those who did not receive meals, or received frozendeliveries on a weekly basis): * Improved mental health, specifically decreasesin depression & anxiety * Improved physical health * Reduced likelihood offalls * Reduced feelings of isolation and loneliness * Less worry about beingable to remain living at home * Increased feelings of safety * A higherlikelihood of eating healthy PROGRAMTARGETS: LCCOA’s nutrition program is based on best practices as outlined in the OlderAmericans Act and National Council on Aging, and other programs & servicesare based on healthy aging agendas recommended by the Center for MedicareServices, the National Council on Aging, Lincoln County Health Department, andthe Lincoln County Health Foundation. Participants are assessed and surveyedannually. Results are collected and discussed by all organizations, then storeda database provided by the state of Missouri. Annual survey to all clients; home-bound & on-site, to measure our programseffectiveness year-to-year. This is something our organization provides also toNEMO AAA and United Way. Expectedoutcomes are 90% of clients to maintain better, healthier eating habits,90% clients to be less isolated, and 95% to improve their overall health. LCCOA's 2022 Outcomes Survey - 94% said ourprograms help them maintain better, healthier eating habits. 94% of our clientssay they feel less isolated. 92% say our services helped improve their healthconditions. Over 20% of our clients make less than $10,000 annually; of thoseclients ALL said LCCOA meals prevents their food insecurity. 71% of clientsnoted suffering from depression on the intake survey (BEFORE our services).Less than 4% answered suffering from depression AFTER our services wereprovided.

For the year ended June 30, 2021, Lincoln County Council on Aging program expenses were:

Total Program Expenses $488,860
Program Expenses $488,860

Governance & Staff

  • CEO

    Kelly Hardcastle, Executive Director

  • Board Chair

    Ashley Rottler, Community Relations

  • Chair's Profession / Business Affiliation

    St. Luke's Hospital

  • Board Size

    14

  • Paid Staff Size

    6

Fundraising

Method(s) Used:
Direct mail appeals, Invitations to fundraising events, Print advertisements (newspapers, magazines, etc.), Radio, Grant proposals, Internet, Planned giving arrangements, Membership appeals, Appeals via Social Media (Facebook, etc.), Solicitations for Used Cars.

% of Related Contributions on Fundraising: 2.28%

Tax Status

This organization is tax-exempt under section 501(c)(3) of the Internal Revenue Code. It is eligible to receive contributions deductible as charitable donations for federal income tax purposes.


Financial

The following information is based on Lincoln County Council on Aging's IRS Form 990 for the fiscal year ending June 30, 2021

Source of Funds
Contributions and Grants $593,766
Program Service Revenue $82,496
Other Revenue $13,739
Investment Income $2,453
Total Income $692,454

Breakdown of Expenses

Total Income $692,454
Total Expenses: $593,941
Program Expenses $488,860
Fundraising Expenses $13,565
Administrative Expenses $91,516
Other Expenses $0
Income in Excess of Expenses $98,513
Beginning Net Assets $517,420
Other Changes In Net Assets $0
Ending Net Assets $615,933
Total Liabilities $271,071
Total Assets $887,004

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