McMinn County Senior Citizens INC EIN 62-1004233

McMinn County Senior Citizens INC

EIN  62-1004233 Public charity (501(c)(3)) Athens, TN Founded 1978
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Size
$100K–1M
What they do
Enhances seniors' quality of life in McMinn County and surrounding areas.
Leadership
Crystal Miller · Executive Dir.
Money in and out
$202K revenue, $207K expenses
Bottom line
87% program efficiency

Enhances seniors' quality of life in McMinn County and surrounding areas. For fiscal year 2024 it reported $202K in revenue, $207K in expenses, and $567K in net assets.Pt I

Where the money goes · FY2024
Total revenue
$202K
Pt VIII · Ln 12
Total expenses
$207K
Pt IX · Ln 25
Net assets
$567K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): −$4K
Where spending went · Part IX cols B–D
Program services $0.87 Management & general $0.09 Fundraising $0.04
Program efficiency
87%
of spending reaches programs▼ -3% vs prior filing year
Operating runway
8.6mo
months of highly liquid reserves at operating expense rate▲ +6% vs prior filing year
Surplus margin
-2%
revenue over expenses, this year▲ +91% vs prior filing year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Revenue
$202K
FY2024▲ +19%
Expenses
$207K
FY2024▼ -2%
Total assets
$572K
FY2024▼ -1%
Total liabilities
$5K
FY2024▼ -11%
Total revenue
$202K
Pt VIII · Ln 12
Total expenses
$207K
Pt IX · Ln 25
Net assets
$567K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19−$4K
Total assetsPt X · Ln 16$572K
Program-expense ratioPt IX · col B87%
Voting members of governing bodyPt I · Ln 313
Independent voting membersPt I · Ln 413
Mission & Programs · Part III

Where the work happens

1 program service account for $181K of program spending, described in the organization's own filed words · FY2024.
01

To enhance the quality of life of the senior citizens of mcminn county and surrounding communities by providing a broad spectrum of services pertaining to social, nutritional, educational, recreational, physical fitness, physical and emotional health.

$181Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CMcMinn County Senior Citizens INC
EINHdr · item D62-1004233
Principal addressHdr · item CAthens, TN
WebsiteHdr · item Jmcminnseniors.com
Year of formationHdr · item L1978
State of legal domicileHdr · item MTN
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFHuman Services (P81Z)
Ruling yearIRS BMFMar 1978

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a13
Independent voting membersPt VI · Ln 1b13
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 15aYes
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Executive Dir.
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Diane Hutsell’s $40K as Executive Director is at the 27th 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

NameFY2024FY2023FY2021FY2020
Tina South$43,000$41,060
Diane Hutsell$40,000$14,046
Christina South$22,131

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$157K · 77%
Program service revenue$38K · 19%
Other revenue$8K · 4%
Contributions & grants77%$157K
Program service revenue19%$38K
Other revenue4%$8K
Investment income$204
— government grantsLn 1e$149K
Total revenueLn 12$202K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.87 Management & general $0.09 Fundraising $0.04
Program services87%$181K
Management & general9%$19K
Fundraising4%$8K
Total functional expensesLn 25$207K

Balance Sheet

Part X · end of year
CashLn 1$148K
Total assetsLn 16$572K
Total liabilitiesLn 26$5K
Total net assetsLn 32$567K
Months of cash on handcomputed8.6

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $148K · Operating expenses/yr $207K
8.6 months
Where the money goes
Program services
Program services $181K · Total expenses $207K
87%
Management & General
Management & general $19K · Total expenses $207K
9%
Fundraising
Fundraising $8K · Total expenses $207K
4%
Cost to raise $1
Fundraising expense (3-yr avg) $5K · Solicited contributions (3-yr avg) $81K
$0.06 to raise $1 (3-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $157K · Total revenue $202K
77%
Government reliance
Government grants $149K · Total revenue $202K
73%
Earned-income share
Program service revenue $38K · Total revenue $202K
19%
Investment reliance
Investment income $204 · Total revenue $202K
0%
Program self-sufficiency
Program service revenue $38K · Total expenses $207K
18%
Growth & trend
Revenue growth (YoY)
This year $202K · Prior year $170K
+19%
Revenue CAGR
FY2019 $165K · FY2024 $202K
+4%
Net-asset trend (YoY)
End of year $567K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $202K · Expenses $207K
-2%
Liabilities-to-Assets
Total liabilities — · Total assets $572K
Net-asset ratio
Net assets $567K · Total assets $572K
99%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $0 · Other securities (Pt X, ln 12) $0 · Total assets (Pt X, ln 16) $572K
0%
People & payroll
Highest Reported Total Compensation
Individual Crystal Miller · Reported title Executive Dir. · Highest reported compensation $0 · Total expenses $207K
0%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $73K · Total expenses $207K
35%
Peer comparison

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

MetricThis orgPeer medianPercentile
Program ratio 87%
Overhead ratio 9%
Fundraising cost ratio 5%
Revenue growth 19%

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 · FY2024
Total grants receivedfrom 1 funder$8K

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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$170K revenue · ⤓ 990 PDF
FY2023$249K revenue · ⤓ 990 PDF
FY2022not on file
FY2021$165K revenue · ⤓ 990 PDF
FY2020$165K 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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