Bell County Senior Citizens Program INC

Tax-deductible

Middlesboro, KY501(c)(3)Human ServicesEIN 61-0860111Revenue $476K in FY2025

On file with the IRSPo Box 64, 40965-0064 · Middlesboro, KYTax-exempt since Apr 1981Publicly supported charity — 170(b)(1)(A)(vi)

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The organization operates two Senior citizen centers in Bell County, kentucky including providing meals, education, and outreach.

501(c)(3) charity; gifts are tax-deductible.
100¢ of each $1 spent went to programs.
$40K 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

FY2025 · 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
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $56K a year · 16% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$40K
to officers and key staff · 10% of spending
Top officer’s pay lower than 73% of similar orgs
Looks good: pay to officers and key staff is 10% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
8 mo
of spending, in cash
Looks good: 7.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $19
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$12K
4% of total assets
Looks good: liabilities are 4% of assets; 50% or less.
Pt X · Ln 26
Independent board members
6
of 6 voting members
Looks good: 6 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$476K
+28% vs prior year
Spent
$408K
To programs
100%
Net assets
$306K
By yearFY2021–FY2025
Revenue
$476K
FY2025▲ +28%
Tap a bar for its year
Revenue by fiscal year
FY2021$235K
FY2022$231K
FY2023$412K
FY2024$372K
FY2025$476K
Expenses
$408K
FY2025▲ +22%
Tap a bar for its year
Expenses by fiscal year
FY2021$191K
FY2022$211K
FY2023$304K
FY2024$333K
FY2025$408K
Net assets
$306K
FY2025▲ +29%
Tap a bar for its year
Net assets by fiscal year
FY2021$70K
FY2022$90K
FY2023$199K
FY2024$238K
FY2025$306K

From the FY2025 Form 990 (year ending June 2025) · see the original

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Apr 1981.

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

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $408K

Form 990 Part IX, line 25. Every line is in By the numbers.

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Who runs it and what they're paid

7 people listed on the 990; $40K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Executive Director
$39,960Pt VII · Sec A
$0Pt VII · Sec A
Vice-Chairman
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Carolyn Mason’s $40K as Executive Director is at the 27th percentile of top reported officer pay among 2168 $100K–1M 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 · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022FY2021
Carolyn Mason$39,960$30,316$28,349$21,796$19,967

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.

See Bell County Senior Citizens Program INC executive salaries →

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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

Operates senior centers providing meals, education, and outreach.

Questions for Bell County Senior Citizens Program INC

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Provided by the organization

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1 program · $408K · in their own filed words · FY2024
01

The organization operates two senior citizen centers in bell county, kentucky including providing meals, education, and outreach.

$408Kprogram expense

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$19

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$476K
Ln 12
Fees for servicesLn 2g$433K
Other incomeLn 4–11$43K
Investment incomeLn 3$117
Money outPt IX
$408K
Ln 25
Programscol B$408K
Owns and owesPt X
$306K
net assets · Ln 32
Cash and savingsLn 1–2$270K
Total assetsLn 16$318K
LiabilitiesLn 26$12K
PeoplePt VI, VII
7
listed · VII A
PaidVII A1
Voting boardVI 1a6
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$433K
Investment incomeLn 3$117
Other incomeLn 4–11$43K
Total revenueLn 12$476K
Assets in detailPt X, end of year
CashLn 1$270K
Cash and savings togetherLn 1–2$270K
Land, buildings, equipmentLn 10c$15K
Total assetsLn 16$318K
LiabilitiesLn 26$12K
Net assetsLn 32$306K
OperationsPt I, VI
EmployeesI 512
VolunteersI 60
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$213K$270K
Land, buildings, equipmentLn 10c$16K$15K
Total assetsLn 16$245K$318K
LiabilitiesLn 26$7K$12K
Net assetsLn 32$238K$306K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$40K$40K
Other salaries and wagesLn 7$151K$151K
Accounting feesLn 11c$12K$12K
Other fees for servicesLn 11g$28K$28K
OccupancyLn 16$62K$62K
Depreciation, depletion and amortizationLn 22$3K$3K
InsuranceLn 23$9K$9K
Other expenses (24a–d)Ln 24$100K$100K
All other expensesLn 24e$3K$3K
Total functional expensesLn 25$408K$408K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $476K$408K$68K$306K 990 PDF
FY2024 $372K$333K$39K$238K 990 PDF
FY2023 $412K$304K$109K$199K 990 PDF
FY2022 $231K$211K$20K$90K 990 PDF
FY2021 $235K$191K$44K$70K 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 FY2025 990 (6 parts)
Part I · Summary $476,055 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$0
I-9 Program service revenuePrior year $348,777$433,286
I-10 Investment incomePrior year $92$117
I-11 Other revenuePrior year $23,387$42,652
I-12 Total revenuePrior year $372,256$476,055
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $144,406$190,496
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $188,749$217,540
I-18 Total expensesPrior year $333,155$408,036
I-19 Revenue less expensesPrior year $39,101$68,019
Part VI · Governance 6 of 6 board members independent, 4 to look at
VI-1a Voting members of the governing body6
VI-1b Independent voting members6
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $476,055 across 4 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $433,286$433,286
VIII-3 Investment incomeRelated to mission $117$117
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $42,652$42,652
VIII-12 Total revenueRelated to mission $476,055 · Unrelated business $0 · Excluded from tax $0$476,055
Part IX · Statement of functional expenses $408,036 across 9 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $39,960$39,960
IX-7 Other salaries and wagesPrograms $150,536$150,536
IX-11c Accounting feesPrograms $11,950$11,950
IX-11g Other fees for servicesPrograms $28,044$28,044
IX-16 OccupancyPrograms $61,985$61,985
IX-22 Depreciation, depletion and amortizationPrograms $3,477$3,477
IX-23 InsurancePrograms $9,062$9,062
IX-24 Other expenses (24a–d)Programs $100,231$100,231
IX-24e All other expensesPrograms $2,791$2,791
IX-25 Total functional expensesPrograms $408,036 · Management $0 · Fundraising $0$408,036
Part X · Balance sheet $318,319 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $212,736$269,553
X-4 Accounts receivableStart of year $16,308$34,018
X-10c Land, buildings and equipment, netStart of year $16,334$14,748
X-16 Total assetsStart of year $245,378$318,319
X-17 Accounts payable and accrued expensesStart of year $7,353$12,275
X-26 Total liabilitiesStart of year $7,353$12,275
X-27 Net assets without donor restrictionsStart of year $238,025$306,044
X-32 Total net assets or fund balancesStart of year $238,025$306,044
X-33 Total liabilities and net assetsStart of year $245,378$318,319
Part XI · Reconciliation of net assets $306,044 net assets at year end
XI-1 Total revenue$476,055
XI-2 Total expenses$408,036
XI-3 Revenue less expenses$68,019
XI-4 Net assets at start of year$238,025
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$306,044

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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