Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
YORK COUNTY COUNCIL ON AGING INC
Employer identification number
23-7068964
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) a person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the the supported organization?
................
11g(i)
(ii)
a family member of a person described in (i) above?
......................
11g(ii)
(iii)
a 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of support?
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 2
Part II
Support Schedule for Organizations Described in IRC 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
755,324
2,014,195
1,986,615
1,192,116
2,121,702
8,069,952
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
4
Total. Add lines 1 through 3..
755,324
2,014,195
1,986,615
1,192,116
2,121,702
8,069,952
5
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included
on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
6
Public Support. Subtract line 5 from line 4.
8,069,952
Section B. Total Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
7
Amounts from line 4..
755,324
2,014,195
1,986,615
1,192,116
2,121,702
8,069,952
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
22,173
2,954
12,594
37,721
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. (Explain in Part IV.) Do not include gain or loss from the sale of capital assets..
459,878
459,878
11
Total support (Add lines 7 through 10).
8,567,551
12
Gross receipts from related activities, etc. (See instructions.)
..................
12
12,594
13
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here..........................................
Section C. Computation of Public Support Percentage
14
Public Support Percentage for 2010 (line 6 column (f) divided by line 11 column (f))
.........
14
94.190 %
15
Public Support Percentage for 2009 Schedule A, Part II, line 14
...............
15
82.960 %
16a
33 1/3% support test—2010.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
......................
b
33 1/3% support test—2009.
If the organization did not check the box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2010.
If the organization did not check a box on line 13, 16a, or 16b and line 14
is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported
organization
..................................................
b
10%-facts-and-circumstances test—2009.
If the organization did not check a box on line 13, 16a, 16b, or 17a and line
15 is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported organization
..............................................
18
Private Foundation
If the organization did not check a box on line 13, 16a, 16b, 17a or 17b, check this box and see
instructions
...................................................
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 3
Part III
Support Schedule for Organizations Described in IRC 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
2
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
6
Total. Add lines 1 through 5.
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
b
Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
c
Add lines 7a and 7b..
8
Public Support (Subtract line 7c from line 6.)
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
9
Amounts from line 6...
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
13
Total support (Add lines 9, 10c, 11 and 12.).
14
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public Support Percentage for 2010 (line 8 column (f) divided by line 13 column (f))
.........
15
16
Public support percentage from 2009 Schedule A, Part III, line 15
...............
16
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2010 (line 10c column (f) divided by line 13 column (f))
......
17
18
Investment income percentage from 2009 Schedule A, Part III, line 17
.............
18
19a
33 1/3% support tests—2010.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3% and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
..........
b
33 1/3% support tests—2009.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
....
20
Private Foundation
If the organization did not check a box on line 14, 19a or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 4
Part IV
Supplemental Information.
Supplemental Information. Complete this part to provide the explanation required by Part II, line 10; Part II, line 17a or 17b; or Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
Schedule A (Form 990 or 990-EZ) 2010
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
YORK COUNTY COUNCIL ON AGING INC
Employer identification number
23-7068964
Identifier
Return Reference
Explanation
ORGANIZATION'S MISSION
FORM 990 - ORGANIZATION'S MISSION
THE MISSION OF YORK COUNTY COUNCIL ON AGING IS TO SERVE AS A FOCAL POINT FOR THE PROVISION AND COORDINATION OF A BROAD RANGE OF SERVICES AND ACTIVITIES FOR SENIOR ADULTS IN YORK AND CHESTER COUNTIES. WE STRIVE TO IMPROVE HEALTH AND WELLNESS, DECREASE ISOLATION, AND PROVIDE ASSISTANCE TO SENIORS THAT WILL ENHANCE THEIR ABILITY TO LIVE INDEPENDENTLY, REMAIN OUT OF INSTITUTIONS, AND IMPROVE THE QUALITY OF THEIR LIVES.
FIRST ACHIEVEMENT DESCRIPTION
FORM 990, PAGE 2, PART III, LINE 4A
ELDERLY INDIVIDUALS WHO LIVE ALONE, ARE UNABLE TO PREPARE THEIR OWN MEALS, AND HAVE NO ONE WHO IS ABLE TO PROVIDE A MEAL FOR THEM. THIS SERVICE ENABLES MANY SENIORS TO REMAIN IN THEIR OWN HOMES, MAINTAIN THEIR INDEPENDENCE, AND STAY OUT OF NURSING HOMES. THIS FISCAL YEAR, IN YORK COUNTY, 321 HOMEBOUND SENIOR CITIZENS RECEIVED 55,840MEALS DELIVERED TO THEIR HOME BY A VOLUNTEER. IN CHESTER COUNTY, 77 HOMEBOUND SENIOR CITIZENS RECEIVED 13,347 FROZEN MEALS DELIVERED WEEKLY. THE MEALS CAN BE MICROWAVED AT THE TIME THE CLIENT DESIRES TO EAT. MICROWAVE OVENS ARE PROVIDED IF NEEDED.
SECOND ACHIEVEMENT DESCRIPTION
FORM 990, PAGE 2, PART III, LINE 4B
ADDITIONALLY, YCCOA PROVIDES A DEMAND RESPONSE TRANSPORTATION SERVICE TO THE GENERAL PUBLIC AND OPERATES UNDER THE NAME OF YORK COUNTY ACCESS. THIS SYSTEM TARGETS THE ELDERLY AND DISABLED TO ACCESS THEM TO THE COMMUNITY AND MEDICAL APPOINTMENTS. THIS SYSTEM PROVIDED 19,233 TRIPS OR 160,489 PASSENGER MILES OF SERVICE TO THE RESIDENTS OF YORK COUNTY.
THIRD ACHIEVEMENT DESCRIPTION
FORM 990, PAGE 2, PART III, LINE 4C
STAY OUT OF INSTITUTIONAL CARE BECAUSE OF THE PROVISION OF 8,571 HOURS OF HOMEMAKER SERVICES.
ALL OTHER ACHIEVEMENTS DESCRIPTION
FORM 990, PAGE 2, PART III, LINE 4D
THE RETIRED SENIOR VOLUNTEER PROGRAM PROVIDES OPPORTUNITIES FOR RETIRED INDIVIDUALS TO GIVE THEIR TIME FOR A VARIETY OF NEEDED SERVICES TO NON-PROFIT AGENCIES AND TO THE INDIVIDUALS IN YORK COUNTY THAT THEY SERVE, THROUGH VOLUNTEERING. IN THE 2010-2011 FISCAL YEAR, 320 RETIRED SENIOR VOLUNTEERS PROVIDED 32,327 VOLUNTEER HOURS OF SERVICE TO THE COMMUNITY. THESE SERVICES INCLUDED DISASTER ASSISTANCE, FOOD PANTRIES, CRISIS ASSISTANCE, MENTORING, MEAL DELIVERY AND OTHER SUCH VALUABLE SERVICES. PHYSICAL FITNESS SERVICES - THIS INCLUDES ARTHRITIS EXERCISE PROGRAMS OFFERED TO 138 SENIOR CITIZENS IN YORK COUNTY AND 176 SENIOR CITIZENS IN CHESTER COUNTY ON A THREE TIME PER WEEK, ONE HOUR PER DAY BASIS AT ONE OF THE SEVEN SENIOR CENTERS IN YORK AND CHESTER COUNTIES. THIS IS AN EVIDENCE BASED EXERCISE PROGRAM THAT IS PROVEN TO HELP SENIORS WITH ARTHRITIS INCREASE THEIR MOBILITY. TRAINED STAFF PROVIDE THIS SERVICE TO THE SENIORS. SOCIAL WORKERS AT TWO SENIOR HOUSING PROJECTS - YORK COUNTY COUNCIL ON AGING OPERATES TWO SUBSIDIZED LOW INCOME SENIOR HOUSING COMPLEXES. THEY PROVIDE A SOCIAL WORKER AT EACH OF THESE PROJECTS TO ASSIST THE CLIENTS WITH ALL OF THEIR NEEDS SUCH AS RECEIVING FOOD STAMPS AND OTHER BENEFITS, IN HOME SERVICES AND FINANCIAL ASSISTANCE. THESE SOCIAL WORKERS HELP WITH ALL ASPECTS OF THE CLIENT NEEDS.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990
FORM 990, PAGE 6, PART VI, LINE 11B
ALL NECESSARY DOCUMENTATION FOR THE 990 WILL BE PRESENTED FOR REVIEW BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS UPON ITS COMPLETION. A COPY OF THE COMPLETED 990 WILL BE SENT TO ALL BOARD MEMBERS. THE BOARD OF DIRECTORS UNANIMOUSLY VOTED THAT THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS WOULD REVIEW THE COMPLETED 990 PRIOR TO THE SUBMISSION OF THE DOCUMENT.
ENFORCEMENT OF CONFLICTS POLICY
FORM 990, PAGE 6, PART VI, LINE 12C
IT IS THE POLICY OF THE BOARD OF DIRECTORS OF THE YORK COUNTY COUNCIL ON AGING TO ANNUALLY REVIEW THE CONFLICT OF INTEREST POLICY. FOLLOWING THE REVIEW AND ACCEPTANCE OF THE POLICY, EACH MEMBER OF THE BOARD OF DIRECTORS SIGNS THAT THEY HAVE RECEIVED AND UNDERSTAND THE CONFLICT OF INTEREST POLICY OF THE YORK COUNTY COUNCIL ON AGING. THE SIGNED FORMS ARE KEPT ON FILE. FOR ANY POSSIBLE CONFLICT OF INTEREST IN ANY MATTER, THE BOARD MEMBER MUST DECLARE THE CONFLICT AND IT IS RECORDED IN THE BOARD MINUTES.
COMPENSATION PROCESS FOR TOP OFFICIAL
FORM 990, PAGE 6, PART VI, LINE 15A
IF A SALARY INCREASE OR CHANGE IN THE COMPENSATION PACKAGE FOR THE EXECUTIVE DIRECTOR IS TO OCCUR, A WAGE COMPARABILITY STUDY IS PERFORMED THAT INCLUDES COMPENSATION OF EXECUTIVE DIRECTORS AND TOP OFFICIALS AT OTHER LOCAL NON-PROFIT AGENCIES OF SIMILAR SIZE AND FOCUS, AS WELL AS OTHER COUNCIL ON AGING AGENCIES OF SIMILAR SIZE IN THE STATE OF SOUTH CAROLINA. THIS STUDY IS RECEIVED, ACCEPTED AND REVIEWED BY THE FULL BOARD OF DIRECTORS AT THE JUNE BOARD OF DIRECTORS MEETING EACH YEAR. IT IS AT THIS MEETING THAT THE BUDGET FOR THE UPCOMING YEAR IS DETERMINED AND SALARY INCREASES FOR AGENCY STAFF IS APPROVED.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION
FORM 990, PAGE 6, PART VI, LINE 19
THE YORK COUNTY COUNCIL ON AGING MAKES AVAILABLE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS TO THE PUBLIC BY WRITTEN REQUEST TO THE EXECUTIVE DIRECTOR.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.