Johnson County Senior Citizens Program INC FY2021 filing

Paintsville, KY · Public charity (501(c)(3)) · Human Services

✓ Tax-deductible
Revenue
$390K
+37% vs prior year
Spent
$270K
To programs
89%
Net assets
$489K
By yearFY2020–FY2025
Revenue
$390K
FY2021▲ +37%
Revenue by fiscal year
FY2020$286K
FY2021$390K
FY2022$325K
FY2023$439K
FY2024$522K
FY2025$540K
Expenses
$270K
FY2021▼ -4%
Expenses by fiscal year
FY2020$282K
FY2021$270K
FY2022$279K
FY2023$376K
FY2024$425K
FY2025$499K
Net assets
$489K
FY2021▲ +33%
Net assets by fiscal year
FY2020$368K
FY2021$489K
FY2022$535K
FY2023$598K
FY2024$696K
FY2025$738K

From the FY2021 Form 990 (year ending June 2021) · see the original

You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2025) →

Status and standing

Is it real, and can you give to it?

Tax-deductible?
Yes
Per the IRS master file.
Can I give now?
No revocation on IRS record
Not on the IRS revocation list.
Filing up to date?
Filed FY2024 (typical filing lag)
Legal name (IRS)Hdr · item CJohnson County Senior Citizens Program INC
EINHdr · item D61-1161767
Exempt statusHdr · item I501(c)(3) · active
Ruling yearIRS BMFMar 1990
Latest filingForm 990FY2025 · Form 990
Principal addressHdr · item CPaintsville, KY
NTEE classificationIRS BMFHuman Services (P81Z)

Where the money goes

What each dollar paid for.

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.89 Management & general $0.11
Program services89%$240K
Management & general11%$30K
Total functional expensesLn 25$270K

Financial health

Is it on solid ground?

Program efficiency
89%
of spending reaches programs
Operating runway
17.6mo
months of highly liquid reserves at operating expense rate
Surplus margin
+31%
revenue over expenses, this year

Summary of the Filing

Part I · fiscal year 2021 · Form 990
Total assets
$501K
FY2021▲ +24%
Total assets by fiscal year
FY2020$402K
FY2021$501K
FY2022$549K
FY2023$623K
FY2024$715K
FY2025$767K
Total liabilities
$12K
FY2021▼ -66%
Total liabilities by fiscal year
FY2020$34K
FY2021$12K
FY2022$14K
FY2023$25K
FY2024$19K
FY2025$29K
Revenue less expensesPt I · Ln 19$121K
Total assetsPt X · Ln 16$501K
Program-expense ratioPt IX · col B89%
Voting members of governing bodyPt I · Ln 311
Independent voting membersPt I · Ln 411

Balance Sheet

Part X · end of year
CashLn 1$396K
Total assetsLn 16$501K
Total liabilitiesLn 26$12K
Total net assetsLn 32$489K
Months of cash on handcomputed17.6

Statement of Revenue

Part VIII
Contributions & grants$383K · 98%
Other revenue$7K · 2%
Contributions & grants98%$383K
Other revenue2%$7K
Investment income$524
— government grantsLn 1e$294K
Total revenueLn 12$390K

Financial Metrics

Form 990 · FY2021 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $396K · Operating expenses/yr $270K
17.6 months
Where the money goes
Program services
Program services $240K · Total expenses $270K
89%
Management & General
Management & general $30K · Total expenses $270K
11%
Fundraising
Fundraising $0 · Total expenses $270K
0%
Cost to raise $1
Fundraising expense (2-yr avg) $0 · Solicited contributions (2-yr avg) $72K
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $383K · Total revenue $390K
98%
Government reliance
Government grants $294K · Total revenue $390K
75%
Earned-income share
Program service revenue $0 · Total revenue $390K
0%
Investment reliance
Investment income $524 · Total revenue $390K
+0.1%
Program self-sufficiency
Program service revenue $0 · Total expenses $270K
0%
Growth & trend
Revenue growth (YoY)
This year $390K · Prior year $286K
+37%
Net-asset trend (YoY)
End of year $489K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $390K · Expenses $270K
+31%
Liabilities-to-Assets
Total liabilities — · Total assets $501K
—
Net-asset ratio
Net assets $489K · Total assets $501K
98%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $0 · Other securities (Pt X, ln 12) $0 · Total assets (Pt X, ln 16) $501K
0%
People & payroll
Highest Reported Total Compensation
Individual Rita Sammons · Reported title SECRETARY · Highest reported compensation $31K · Total expenses $270K
11%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $146K · Total expenses $270K
54%
Peer comparison

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

MetricThis orgPeer medianPercentile
Program ratio 89%——
Overhead ratio 11%——
Fundraising cost ratio 0%——
Revenue growth 37%——
Investment management fee ratio 0%——
Legal fee ratio 0%——
Accounting fee ratio 1%——
Fundraising fee ratio 0%——

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.

Leadership and pay

Who runs it, and what are they paid?

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
Secretary
$30,939Pt VII · Sec A
Chairperson
$0Pt VII · Sec A
Vice Chairperson
$0Pt 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

Selena Jarrell’s $46K as Director is at the 33rd 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 · 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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Governance & Policies

Part VI
  • 11Voting board membersPt VI · Ln 1a
  • 11Independent board membersPt VI · Ln 1b
  • Conflict-of-interest policyPt VI · Ln 12aYes
  • Whistleblower policyPt VI · Ln 13No
  • Document retention policyPt VI · Ln 14No
  • Top official’s pay independently reviewedPt VI · Ln 15aNo
  • Family or business ties among leadersPt VI · Ln 2No

Mission and programs

What it does.

Delivers meals and support services to seniors aged 60 and older.

Provided by the organization

This section is blank until Johnson County Senior Citizens Program INC claims this page.

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Mission & Programs · Part III

Where the work happens

3 program services account for $236K of program spending, described in the organization's own filed words · FY2020.
01

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

$106Kprogram expense
02

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

$77Kprogram expense
03

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

$54Kprogram expense

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Filing history

Every return on file.

YearRevenueExpensesChangeFiling
FY2025 Latest $540K$499K+3% 990 PDF
FY2024 $522K$425K+19% 990 PDF
FY2023 $439K$376K+35% 990 PDF
FY2022 $325K$279K-17% 990 PDF
FY2021 Viewing $390K$270K+37% 990 PDF
FY2020 $286K$282K 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

Not shown yet: ratings, outcomes, and peer benchmarks. A Form 990 doesn’t report them.

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2021IRS
Classification, formation year, addressIRS Business Master File
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