Council on Aging INC

Tax-deductible

Mullens, WV501(c)(3)Since 1980Human ServicesEIN 55-0531508

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An organization dedicated to serving senior citizens throughout our area and improving the quality of life for our clients.

501(c)(3) charity; gifts are tax-deductible.
92¢ of each $1 spent went to programs.
$216K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average surplus $689K a year · 11% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
92%
of spending
Looks good: 92% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$216K
to officers and key staff · 3% of spending
Top officer’s pay higher than 63% of similar orgs
Looks good: pay to officers and key staff is 3% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
8 mo
of spending, in cash
Looks good: 8.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $569K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$1.8M
24% of total assets
Looks good: liabilities are 24% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$8.2M
+35% vs prior year
Spent
$7.6M
To programs
92%
Net assets
$5.8M
By yearFY2020–FY2024
Revenue
$8.2M
FY2024▲ +35%
Revenue by fiscal year
FY2020$4.8M
FY2021$6.4M
FY2022$6.7M
FY2023$7.0M
FY2024$6.1M
FY2024$8.2M
Expenses
$7.6M
FY2024▲ +17%
Expenses by fiscal year
FY2020$4.5M
FY2021$5.1M
FY2022$5.5M
FY2023$6.0M
FY2024$6.5M
FY2024$7.6M
Net assets
$5.8M
FY2024▲ +11%
Net assets by fiscal year
FY2020$2.1M
FY2021$3.4M
FY2022$4.7M
FY2023$5.6M
FY2024$5.2M
FY2024$5.8M

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jul 1980.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

92 cents of each dollar spent went to programs.

Program services 92% · $7.0M Management & general 8% · $620K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

11 people listed on the 990; $216K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$131,540Pt VII · Sec A
Fiscal Officer
$84,808Pt VII · Sec A
President
$0Pt VII · Sec A
Secretary/Treasurer
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Jennifer Brown’s $132K as Executive Director is at the 63rd percentile of top reported officer pay among 3869 $1–10M human services nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2024FY2024FY2023FY2022FY2021FY2020
Jennifer Brown$131,540$139,267$151,365$138,542$112,995—
Jennifer Gibson—————$109,911
Shane Miller$84,808—————

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Serving seniors and improving their quality of life.

Provided by the organization

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3 program services account for $6.8M of program spending, described in the organization's own filed words · FY2024.
01

Medicaid provides funds to assist elderly and low income citizens to remain independent by providing custodial and basic medical needs to the person in their home. Provided 444,214 Personal Care units, 586,720 Waiver units, and 14,349 Traumatic Brain Injury units.

$6.1Mprogram expense
02

Title III Program provides social services and nutritional services to senior citizens funds through a mixture of federal and state grants as well as program income. Provided 5,770 congregate meals, 28,429 home delivered meals, 1,653 pick-up meals 1,159 units of in-home respite, 138 units of information and assistance, 142 units of Walk…

$386Kprogram expense
03

The Lighthouse program provides in-home assistance for seniors who do not qualify for other programs. The Fair program provides relief to caregivers who care for individuals with dementia and Alzheimer's disease. Provided 13,093 units of Lighthouse and 3,161 units of Fair.

$287Kprogram expense

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Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2023
Total grants receivedfrom 1 funder$569K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$8.2M
Ln 12
Fees for servicesLn 2g$7.1M
Gifts and grantsLn 1h$973K
Investment incomeLn 3$143K
Money outPt IX
$7.6M
Ln 25
Programscol B$7.0M
Managementcol C$620K
Owns and owesPt X
$5.8M
net assets · Ln 32
Cash and savingsLn 1–2$5.1M
Total assetsLn 16$7.6M
LiabilitiesLn 26$1.8M
PeoplePt VI, VII
11
listed · VII A
PaidVII A2
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$973K
Government grantsLn 1e$973K
Noncash giftsLn 1g$0
Fundraising eventsLn 1c$0
Fees for servicesLn 2g$7.1M
Investment incomeLn 3$143K
Total revenueLn 12$8.2M
Assets in detailPt X, end of year
CashLn 1$6K
SavingsLn 2$5.1M
Cash and savings togetherLn 1–2$5.1M
Land, buildings, equipmentLn 10c$1.8M
Other assetsLn 15$30K
Total assetsLn 16$7.6M
LiabilitiesLn 26$1.8M
Net assetsLn 32$5.8M
OperationsPt I, VI
EmployeesI 5355
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$4.6M$5.1M
Land, buildings, equipmentLn 10c$1.9M$1.8M
Total assetsLn 16$7.0M$7.6M
LiabilitiesLn 26$1.8M$1.8M
Net assetsLn 32$5.2M$5.8M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$184K$184K
Other salaries and wagesLn 7$5.9M$5.8M$134K
Pension plan contributionsLn 8$58K$53K$5K
Other employee benefitsLn 9$89K$76K$13K
Payroll taxesLn 10$501K$477K$23K
Accounting feesLn 11c$21K$19K$2K
Other fees for servicesLn 11g$23K$16K$7K
Advertising and promotionLn 12$10K$10K
Office expensesLn 13$105K$73K$33K
Information technologyLn 14$18K$18K
OccupancyLn 16$108K$56K$52K
InterestLn 20$44K$1K$43K
Depreciation, depletion and amortizationLn 22$109K$37K$73K
InsuranceLn 23$65K$16K$49K
Other expenses (24a–d)Ln 24$311K$309K$2K$0
All other expensesLn 24e$49K$49K
Total functional expensesLn 25$7.6M$7.0M$620K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 $6.1M$6.5M−$401K$5.2M 990 PDF
FY2023 $7.0M$6.0M$940K$5.6M 990 PDF
FY2022 $6.7M$5.5M$1.2M$4.7M 990 PDF
FY2021 $6.4M$5.1M$1.4M$3.4M 990 PDF
FY2020 $4.8M$4.5M$298K$2.1M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (4 parts)
Part VIII · Statement of revenue $8,166,004 across 12 lines filed
VIII-1a Federated campaigns$0
VIII-1b Membership dues$0
VIII-1c Fundraising events$0
VIII-1d Related organizations$0
VIII-1e Government grants$973,209
VIII-1f All other contributions, gifts and grants$0
VIII-1g Noncash contributions (included above)$0
VIII-1h Total contributions, gifts and grants$973,209
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $7,050,147 · Unrelated business $0 · Excluded from tax $0$7,050,147
VIII-3 Investment incomeRelated to mission $142,648 · Unrelated business $0 · Excluded from tax $0$142,648
VIII-5 RoyaltiesRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-12 Total revenueRelated to mission $7,192,795 · Unrelated business $0 · Excluded from tax $0$8,166,004
Part IX · Statement of functional expenses $7,583,054 across 16 lines filed
IX-5 Pay of current officers, directors and key staffManagement $184,356$184,356
IX-7 Other salaries and wagesPrograms $5,753,034 · Management $133,817$5,886,851
IX-8 Pension plan contributionsPrograms $53,472 · Management $4,663$58,135
IX-9 Other employee benefitsPrograms $75,691 · Management $13,116$88,807
IX-10 Payroll taxesPrograms $477,418 · Management $23,087$500,505
IX-11c Accounting feesPrograms $18,555 · Management $2,297$20,852
IX-11g Other fees for servicesPrograms $16,363 · Management $6,971$23,334
IX-12 Advertising and promotionPrograms $9,842$9,842
IX-13 Office expensesPrograms $72,683 · Management $32,601$105,284
IX-14 Information technologyPrograms $18,401$18,401
IX-16 OccupancyPrograms $56,041 · Management $52,175$108,216
IX-20 InterestPrograms $1,173 · Management $43,065$44,238
IX-22 Depreciation, depletion and amortizationPrograms $36,532 · Management $72,623$109,155
IX-23 InsurancePrograms $15,979 · Management $48,916$64,895
IX-24 Other expenses (24a–d)Programs $309,234 · Management $2,245 · Fundraising $0$311,479
IX-24e All other expensesPrograms $48,704$48,704
IX-25 Total functional expensesPrograms $6,963,122 · Management $619,932 · Fundraising $0$7,583,054
Part X · Balance sheet $7,584,478 assets, 16 lines filed
Asset lines not itemized here account for $51,215; see the IRS return.
X-1 Cash, non-interest-bearingStart of year $4,247,189$5,595
X-2 Savings and temporary cash investmentsStart of year $347,327$5,141,484
X-3 Pledges and grants receivableStart of year $100,516$110,220
X-4 Accounts receivableStart of year $276,645$341,395
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred chargesStart of year $50,500$60,419
X-10c Land, buildings and equipment, netStart of year $1,917,431$1,844,513
X-15 Other assetsStart of year $0$29,637
X-16 Total assetsStart of year $6,988,525$7,584,478
X-17 Accounts payable and accrued expensesStart of year $427,821$485,383
X-24 Unsecured notes and loans payableStart of year $48,684$29,637
X-26 Total liabilitiesStart of year $1,775,311$1,788,314
X-27 Net assets without donor restrictionsStart of year $111,134$0
X-28 Net assets with donor restrictionsStart of year $5,102,080$5,796,164
X-32 Total net assets or fund balancesStart of year $5,213,214$5,796,164
X-33 Total liabilities and net assetsStart of year $6,988,525$7,584,478
Part XI · Reconciliation of net assets $5,796,164 net assets at year end
XI-1 Total revenue$8,166,004
XI-2 Total expenses$7,583,054
XI-3 Revenue less expenses$582,950
XI-4 Net assets at start of year$5,213,214
XI-5 Net unrealized gains (losses) on investments$0
XI-6 Donated services and use of facilities$0
XI-7 Investment expenses$0
XI-8 Prior period adjustments$0
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$5,796,164

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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