Attach to Form 990 or Form 990-EZ.
Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
| (i)Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 9 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
| Total | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any unusual grants.) .... | 2,643,141 | 2,511,665 | 2,790,964 | 2,782,028 | 2,813,091 | 13,540,889 |
| 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 | 2,643,141 | 2,511,665 | 2,790,964 | 2,782,028 | 2,813,091 | 13,540,889 |
| 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. | 13,540,889 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 2,643,141 | 2,511,665 | 2,790,964 | 2,782,028 | 2,813,091 | 13,540,889 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 4,817 | 16,728 | 21,545 | |||
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | ||||||
| 11 | Total support. Add lines 7 through 10. | 13,562,434 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (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.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (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 VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
|||||
| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by .035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | ||
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
||
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | ||
| 4 Amounts paid to acquire exempt-use assets | ||
| 5 Qualified set-aside amounts (prior IRS approval required) | ||
| 6 Other distributions (describe in Part VI). See instructions | ||
| 7Total annual distributions. Add lines 1 through 6. | ||
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
||
| 9 Distributable amount for 2015 from Section C, line 6 | ||
| 10 Line 8 amount divided by Line 9 amount | ||
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2015 |
(iii) Distributable Amount for 2015 |
|
|---|---|---|---|---|
|
1
Distributable amount for 2015 from Section C, line 6 |
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|
2
Underdistributions, if any, for years prior to 2015 (reasonable cause required--see instructions) |
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| 3 Excess distributions carryover, if any, to 2015: | ||||
| a | ||||
| b | ||||
| c | ||||
| d From 2013....... | ||||
| e From 2014....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2015 distributable amount | ||||
|
i
Carryover from 2010 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2015 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2015 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2015, if any. Subtract lines 3g and 4a from line 2 (if amount greater than zero, see instructions) |
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|
6
Remaining underdistributions for 2015. Subtract lines 3h and 4b from line 1 (if amount greater than zero, see instructions) |
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|
7 Excess distributions carryover to 2016. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a | ||||
| b | ||||
| c Excess from 2013....... | ||||
| d From 2014....... | ||||
| e From 2015....... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at| Return Reference | Explanation |
|---|---|
| Form 990, Part VI, Section A, line 3 | The Mifflin-Juniata Regional Services Corporation, a Pennsylvania nonprofit corporation (M-J RSC) is the sole member of this corporation and the sole member of three other Pennsylvania nonprofit corporations (Affiliates.) It is the stated corporate purpose and function of M-J RSC, as approved in its application for exempt status approved by the IRS, to provide management and administrative services to the four Affiliates. |
| Form 990, Part VI, Section A, line 6 | The corporation has one member, Mifflin-Juniata Regional Services Corporation (M-J RSC). |
| Form 990, Part VI, Section A, line 7a | The Mifflin-Juniata Regional Services Corporation (M-J RSC), as sole member, nominates and approves all appointments to the Board of directors. The Bylaws provide that the Board shall consist of at least 9 persons and: (a) Older persons (60+) shall compose at least 51% of the Board (b) At least 51% of the Board shall be members of the M-J RSC Board of Directors (c) All Board members shall be residents of either Mifflin or Juniata Counties with approximately 50% of Board membership coming from each county (d) One of the Directors from each County shall be an elected official (e) One of the directors shall be the current chairperson of the Mifflin-Juniata Area Agency on Aging, Inc. Advisory Council |
| Form 990, Part VI, Section A, line 7b | M-J RSC, as sole member, reserves the following rights and powers with respect to this corporation: (a) Appoint individuals to serve on the Board of Directors (b) Approve Bylaws and any amendments thereto (c) Approve annual budget and capital expenditures in excess of $10,000 (d) Approve the results of all office elections held by the Board (e) Approve all decisions made by the Board or officers regarding the hiring or firing of corporation employees (f) Make all decisions regarding the dissolution, merger, acquistion or sale of the corporation |
| Form 990, Part VI, Section B, line 11 | the 990 is reviwed first by the finance committee, then by the board during a board meeting before the 990 is filed. |
| Form 990, Part VI, Section B, line 12c | board members are required to sign annual statements |
| Form 990, Part VI, Section B, line 15 | salary for the director is determined by the personnel committee and then approved by the board. union rates are used for comparability purposes. |
| Form 990, Part VI, Section C, line 19 | the organization makes its governing documents available upon request. |
| Form 990, Part IX, line 11g | Purchased services - Mifflin Juniata Food Services Corporation: Program service expenses 466,305. Management and general expenses 0. Fundraising expenses 0. Total expenses 466,305. Purchased services - Mifflin Juniata Regional Services Corporation: Program service expenses 384,358. Management and general expenses 0. Fundraising expenses 0. Total expenses 384,358. Purchased services - Transportation and escort: Program service expenses 55,217. Management and general expenses 0. Fundraising expenses 0. Total expenses 55,217. Purchased services - Personal Care: Program service expenses 389,902. Management and general expenses 0. Fundraising expenses 0. Total expenses 389,902. Purchased services - Personal assistance services: Program service expenses 30,708. Management and general expenses 0. Fundraising expenses 0. Total expenses 30,708. CONSULTANTS: Program service expenses 9,687. Management and general expenses 0. Fundraising expenses 0. Total expenses 9,687. Home-delivered meals: Program service expenses 102,558. Management and general expenses 0. Fundraising expenses 0. Total expenses 102,558. Lifeline support: Program service expenses 64,900. Management and general expenses 0. Fundraising expenses 0. Total expenses 64,900. Registered nurse: Program service expenses 452. Management and general expenses 0. Fundraising expenses 0. Total expenses 452. Family caregiver support program: Program service expenses 67,894. Management and general expenses 0. Fundraising expenses 0. Total expenses 67,894. |
| Form 990, Part XI, line 9: | property and equipment -14,080. |
| Form 990, Part XII, Line 1: | Financial Statements are prepared on the statutory basis of accounting prescribed or permitted by the Pennsylvania Department of Aging. These practices differ in some respects from accounting principals generally accepted in the United States (GAAP). For this reason, question 12, Form 990, Part IV, indicates that the audited financial statements are not prepared in accordance with GAAP. |
| Form 990, Part XII, Line 2c: | the process used to select an independent auditor not changed from previous year |
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