Johnson County Senior Citizens Program INC EIN 61-1161767

Johnson County Senior Citizens Program INC

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Delivers meals and support services to seniors aged 60 and older. For fiscal year 2025 it reported $540K in revenue, $499K in expenses, and $738K in net assets.Pt I

Type
Public charity (501(c)(3)) · Human Services
Location
Paintsville, KY
Filings
6 on file (2020–2025)
Revenue
$540KFY2025
Expenses
$499K
Net assets
$738K
People
12
Filings
6
Updates
0
More identity details & actions ⌄
EIN  61-1161767 Public charity (501(c)(3)) Paintsville, KY
Form 990 (PDF)
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Size
$100K–1M
What they do
Delivers meals and support services to seniors aged 60 and older.
Leadership
Selena Jarrell · Director · $46K
Money in and out
$540K revenue, $499K expenses
Bottom line
90% program efficiency
Where the money goes · FY2025
Total revenue
$540K
Pt VIII · Ln 12
Total expenses
$499K
Pt IX · Ln 25
Net assets
$738K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $42K
Where spending went · Part IX cols B–D
Program services $0.90 Management & general $0.10
Program efficiency
90%
of spending reaches programs>-0.01% vs prior filing year
Operating runway
13.8mo
months of highly liquid reserves at operating expense rate▼ -14% vs prior filing year
Surplus margin
+8%
revenue over expenses, this year▼ -59% vs prior filing year

Summary of the Filing

Part I · fiscal year 2025 · Form 990
Revenue
$540K
FY2025▲ +3%
Expenses
$499K
FY2025▲ +17%
Total assets
$767K
FY2025▲ +7%
Total liabilities
$29K
FY2025▲ +55%
Total revenue
$540K
Pt VIII · Ln 12
Total expenses
$499K
Pt IX · Ln 25
Net assets
$738K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$42K
Total assetsPt X · Ln 16$767K
Program-expense ratioPt IX · col B90%
Voting members of governing bodyPt I · Ln 311
Independent voting membersPt I · Ln 411
Mission & Programs · Part III

Where the work happens

3 program services account for $423K of program spending, described in the organization's own filed words · FY2024.
01

to provide supportive services to individuals 60 or older under Title IIIB of the Older Americans Act.

$259Kprogram expense
02

to provide home delivered meals to individuals 60 or older under Title III C2 of the Older Americans Act.

$89Kprogram expense
03

to provide congregate meals to individuals 60 or older under Title III C1 of the Older Americans Act.

$76Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CJohnson County Senior Citizens Program INC
EINHdr · item D61-1161767
Principal addressHdr · item CPaintsville, KY
WebsiteHdr · item Jnone reported
Year of formationHdr · item Lpending
State of legal domicileHdr · item MKY
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFHuman Services (P81Z)
Ruling yearIRS BMFMar 1990

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a11
Independent voting membersPt VI · Ln 1b11
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14No
CEO/top-official compensation independently reviewedPt VI · Ln 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2Yes

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
$45,588Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A

Selena Jarrell’s $46K as Director is at the 33rd percentile of top reported officer pay among 2165 $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 · 3 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Selena Jarrell$45,588$42,778$33,472$27,040
Rita Sammons$30,939$31,835
Katrinka Stewart$28,799

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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Statement of Revenue

Part VIII
Contributions & grants$526K · 97%
Investment income$14K · 3%
Contributions & grants97%$526K
Investment income3%$14K
— government grantsLn 1e$446K
Total revenueLn 12$540K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.90 Management & general $0.10
Program services90%$449K
Management & general10%$50K
Total functional expensesLn 25$499K

Balance Sheet

Part X · end of year
CashLn 1$575K
Total assetsLn 16$767K
Total liabilitiesLn 26$29K
Total net assetsLn 32$738K
Months of cash on handcomputed13.8

Financial Metrics

Form 990 · FY2025 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $575K · Operating expenses/yr $499K
13.8 months
Where the money goes
Program services
Program services $449K · Total expenses $499K
90%
Management & General
Management & general $50K · Total expenses $499K
10%
Fundraising
Fundraising $0 · Total expenses $499K
0%
Cost to raise $1
Fundraising expense (3-yr avg) $1K · Solicited contributions (3-yr avg) $72K
$0.02 to raise $1 (3-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $526K · Total revenue $540K
97%
Government reliance
Government grants $446K · Total revenue $540K
83%
Earned-income share
Program service revenue $0 · Total revenue $540K
0%
Investment reliance
Investment income $14K · Total revenue $540K
+3%
Program self-sufficiency
Program service revenue $0 · Total expenses $499K
0%
Growth & trend
Revenue growth (YoY)
This year $540K · Prior year $522K
+3%
Revenue CAGR
FY2019 $286K · FY2024 $540K
+14%
Net-asset trend (YoY)
End of year $738K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $540K · Expenses $499K
+8%
Liabilities-to-Assets
Total liabilities — · Total assets $767K
Net-asset ratio
Net assets $738K · Total assets $767K
96%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $767K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Selena Jarrell · Reported title DIRECTOR · Highest reported compensation $46K · Total expenses $499K
9%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $233K · Total expenses $499K
47%
Peer comparison

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

MetricThis orgPeer medianPercentile
Program ratio 90%
Overhead ratio 10%
Fundraising cost ratio 0%
Revenue growth 3%
Accounting fee ratio 1%

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.

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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
FY2025 (Latest)$540K revenue · viewing · ⤓ 990 PDF
FY2024$522K revenue · ⤓ 990 PDF
FY2023$439K revenue · ⤓ 990 PDF
FY2022$325K revenue · ⤓ 990 PDF
FY2021$390K revenue · ⤓ 990 PDF
FY2020$286K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2025IRS
Classification, formation year, addressIRS Business Master File
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