How are Provider Dues Calculated?
Each year before invoices are generated, LeadingAge California asks members to manage their Program Service Revenue amount listed on the community dashboard online to help us determine dues for the following calendar year. Dues are calculated based on the PSR listed or you can download a self-reporting form and submit it to membership@leadingageca.org prior to September 1st of each calendar year. The dues cycle is January 1st - December 31st each year.
How are Business Partner and Allied Dues Calculated?
Each year the LeadingAge California finance committee reviewes financials and makes recommendations for dues. In 2025 the committee approved a nominal 3% increase for basic and premier level business members. Allied dues remain at $100 for universities and other organizations that do not directly provide services or support to providers, residents or older adults. The dues cycle is January 1st - December 31st each year.
Member Alert: In 2024 the Finance Committee and the Board of Directors approved a nominal dues increase of 3% for the fiscal year of 2025. Small incremental increases in dues over time are necessary for LeadingAge California to remain financially viable. The change is reflected in annual membership invoices for 2025.
LeadingAge California membership for providers requires additional annual membership with our national partner, LeadingAge. Dues are calculated on the dues band system based on a member organization’s program service revenue, audited financials, operating budget, annual P&L statement or rental income for housing members. Our dues are based upon a banded formula and figured based on your program service revenue. Most members can find this information on their most recent Form 990 that they have to file with the IRS. Others can find the information on their most recent cost report information or their financial statements.
Program Service Revenue Definitions:
Program service revenue is defined as:
- The revenue an organization receives from aging services. It EXCLUDES unrelated items such as interest, realized and unrealized gains or losses, special events/activities and charitable contributions.
- Program revenue activities are “primarily those that form the basis for an organization’s exemption from tax,” according to the IRS. Program service revenue is reported on Part I, Line 9 of the 990-form filed with the IRS or may be identified in an organization’s Medicaid cost report, operating cost or year-end financial statement.
Program services are those activities your organization was created to conduct, plus programs and activities later added, that form the basis of your current federal tax exemption. Program service revenue includes, but is not limited to, revenue from nursing care, assisted living, independent living, adult day care services, home health care, transportation, outpatient services, hospice, meals and other community-based services.
Program service revenue would exclude your interest on savings and temporary cash investments, realized and unrealized gains or losses, special events and activities, charitable contributions, and any other services unrelated to LeadingAge and LeadingAge California's mission.
The program service revenue should come from IRS Form 990, Part I, line 9 of the most recently completed fiscal year. If you are a LTCU of a Hospital, please only provide revenue from the relevant business lines for aging services and not the entire hospital.
If you have questions, please contact accounting@leadingageca.org.
If your organization does not file Form 990 with the IRS, provide program service revenue from one of the following documents using the IRS definition (see above) for program service revenue:
- The organization’s audited financial statement
- Medicaid Cost Report
- Profit and loss statement
NOTE: This information helps us to determine your dues. Without program service revenue information, your dues may increase.
Do I have to be a member of LeadingAge as well as LeadingAge California?
Yes. LeadingAge serves you on the national scale by advocating with Congress, CMS and in many different areas. LeadingAge California and LeadingAge National have entered into an agreement that all provider memberships will be reciprocal. This agreement occurs with each state affiliate in the LeadingAge membership. Each member should be receiving weekly communications from LeadingAge National on what is happening in Washington. If you are not receiving information from them or would like to add additional people go to http://my.leadingage.org and set up your account.