Boyd County Council on Aging Inc

Nonprofit profile at a glance

EIN
610718245
IRS 990-EZ coverage
2020–2025
Forms available
Form 990-EZ 2025, Form 990-N 2022
Location
Ashland, KY, USA
Phone
6063247323
Rating
95
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$65,476
Expenses
$73,919
Assets
$66,974
Liabilities
$2,072

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

13 people listed

People named in this filing

  • CHERYL SPRIGGS (DIRECTOR)
  • BERNARD O'NAN (CHAIRMAN)
  • JANE MCCLELLAN (SECRETARY)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Drop-in center for senior adults

What it reported doing in 2025

Provide an engaging environment of fellowship and conversation for senior adults, offering hot meals, activities, art classes, assistance with social security, medicare, taxes and other educational programs relating to senior adults, approximately 150 senior adults per week.

Operating model

Revenue model
Donor-supported. 88% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and assets have declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 100
  • Transparency & Controls: 100
  • Sustainability: 29
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: -12.9%; rating input score 26; 26th percentile among comparable filings
  • Total-asset coverage ratio: 0.91; rating input score 45; 45th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 20; 20th percentile among comparable filings
  • Officer compensation ratio: 26.6%; rating input score 7; 7th percentile among comparable filings

Growth

  • Program expense growth: 12.5% per year; rating input score 100; 74th percentile among comparable filings
  • Revenue growth: 11.3% per year; rating input score 100; 82nd percentile among comparable filings
  • Asset growth: -23.7% per year; rating input score 0; 9th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $74K in reported program spending
  • Leadership: top reported pay $0 · 13 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 4 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Sustainability: Operating margin scored 26/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 45/100.
  • High — Sustainability: Officer compensation ratio scored 7/100.
  • High — Sustainability: Liabilities to assets ratio scored 20/100.