Summers County Council on Aging EIN 55-0547587 Form 990 (PDF) Claim this org

Summers County Council on Aging

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Offers seniors transportation, in-home care, meals, and social services. For fiscal year 2024 it reported $1.1M in revenue, $1.4M in expenses, and $820K in net assets.Pt I

Type
Public charity (501(c)(3)) · Human Services
Location
Hinton, WV
Filings
5 on file (2020–2024)
Revenue
$1.1MFY2024
Expenses
$1.4M
Net assets
$820K
People
9
Filings
5
Updates
0
More identity details & actions ⌄
EIN  55-0547587 Public charity (501(c)(3)) Hinton, WV
Form 990 (PDF)
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Size
$1–10M
What they do
Offers seniors transportation, in-home care, meals, and social services.
Leadership
Cinthia Garrett · Executive Director · $56K
Money in and out
$1.1M revenue, $1.4M expenses
Bottom line
100% program efficiency
Where the money goes · FY2024
Total revenue
$1.1M
Pt VIII · Ln 12
Total expenses
$1.4M
Pt IX · Ln 25
Net assets
$820K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): −$251K
Where spending went · Part IX cols B–D
Program services $1.00
Program efficiency
100%
of spending reaches programs0% vs prior filing year
Operating runway
5.5mo
months of highly liquid reserves at operating expense rate▼ -28% vs prior filing year
Surplus margin
-22%
revenue over expenses, this year▼ -625% vs prior filing year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Revenue
$1.1M
FY2024▼ -10%
Expenses
$1.4M
FY2024▲ +15%
Total assets
$953K
FY2024▼ -17%
Total liabilities
$133K
FY2024▲ +128%
Total revenue
$1.1M
Pt VIII · Ln 12
Total expenses
$1.4M
Pt IX · Ln 25
Net assets
$820K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19−$251K
Total assetsPt X · Ln 16$953K
Program-expense ratioPt IX · col B100%
Voting members of governing bodyPt I · Ln 310
Independent voting membersPt I · Ln 410

Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CSummers County Council on Aging
EINHdr · item D55-0547587
Principal addressHdr · item CHinton, WV
WebsiteHdr · item Jnone reported
Year of formationHdr · item Lpending
State of legal domicileHdr · item MWV
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFHuman Services (P81Z)
Ruling yearIRS BMFJun 1980

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a10
Independent voting membersPt VI · Ln 1b10
Conflict-of-interest policyPt VI · Ln 12aNo
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14Yes
CEO/top-official compensation independently reviewedPt VI · Ln 15aYes
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
Executive Director
$56,105Pt VII · Sec A
President
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Secretary/Treasurer
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Boarde Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Cinthia Garrett’s $56K as Executive Director is at the 6th percentile of top reported officer pay among 3864 $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

NameFY2024FY2023FY2022FY2021FY2020
Cinthia Garrett$56,105$52,600
Linville F Goins$51,010$51,252
Cinthia Garrett$18,947

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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Mission & Programs · Part III

Where the work happens

1 program service account for $1.4M of program spending, described in the organization's own filed words · FY2023.
01

Provide services to senior citizens in Summers County, West Virginia.

$1.4Mprogram expense

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Statement of Revenue

Part VIII
Contributions & grants$1.1M · 99%
Investment income$11K · 1%
Contributions & grants99%$1.1M
Investment income1%$11K
Program service revenue$2K
— government grantsLn 1e$922K
Total revenueLn 12$1.1M

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $1.00
Program services100%$1.4M
Total functional expensesLn 25$1.4M

Balance Sheet

Part X · end of year
CashLn 1$627K
Total assetsLn 16$953K
Total liabilitiesLn 26$133K
Total net assetsLn 32$820K
Months of cash on handcomputed5.5

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $627K · Operating expenses/yr $1.4M
5.5 months
Where the money goes
Program services
Program services $1.4M · Total expenses $1.4M
100%
Management & General
Management & general $0 · Total expenses $1.4M
0%
Fundraising
Fundraising $0 · Total expenses $1.4M
0%
Cost to raise $1
Fundraising expense (3-yr avg) $0 · Solicited contributions (3-yr avg) $96K
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $1.1M · Total revenue $1.1M
99%
Government reliance
Government grants $922K · Total revenue $1.1M
82%
Earned-income share
Program service revenue $2K · Total revenue $1.1M
0.2%
Investment reliance
Investment income $11K · Total revenue $1.1M
+1.0%
Program self-sufficiency
Program service revenue $2K · Total expenses $1.4M
0.2%
Growth & trend
Revenue growth (YoY)
This year $1.1M · Prior year $1.3M
-10%
Revenue CAGR
FY2019 $1.2M · FY2023 $1.1M
-1%
Net-asset trend (YoY)
End of year $820K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $1.1M · Expenses $1.4M
-22%
Liabilities-to-Assets
Total liabilities — · Total assets $953K
Net-asset ratio
Net assets $820K · Total assets $953K
86%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $953K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Cinthia Garrett · Reported title Executive Director · Highest reported compensation $56K · Total expenses $1.4M
4%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $1.0M · Total expenses $1.4M
75%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 100%
Overhead ratio 0%
Fundraising cost ratio 0%
Revenue growth -10%
Accounting fee ratio 0.4%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · funders on record
Grants received · FY2025
Total grants receivedfrom 1 funder$10K

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2024 (Latest)$1.1M revenue · viewing · ⤓ 990 PDF
FY2023$1.3M revenue · ⤓ 990 PDF
FY2022$1.2M revenue · ⤓ 990 PDF
FY2021$1.4M revenue · ⤓ 990 PDF
FY2020$1.2M revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
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