Connections Area Agency on Aging

Nonprofit profile at a glance

EIN
421146108
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Council Bluffs, IA, USA
Phone
7123282540
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Senior Centers

Official website

Reported finances

Revenue
$5,541,863
Expenses
$5,983,756
Assets
$-1,646,220
Liabilities
$1,081,295

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • KELLY BUTTS-ELSTON (EXECUTIVE DIRECTOR)

Highest reported compensation

  • KELLY BUTTS-ELSTON (EXECUTIVE DIRECTOR): $122,731 total reported compensation
  • JENNY ROGERS (FINANCIAL DIRECTOR): $100,765 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To enhance the quality of life for seniors (aged 60+) and caregivers in the service area through education, planning, and coordination of services.

What it reported doing in 2024

Nutrition program: the agency's nutrition program serves hot meals and frozen meals to seniors in the service area, primarily those with low to moderate income as defined under title iii of the older americans act. The agency serves meals throughout congregate meal sites located throughout the 20-county service area and through home delivered meal programs it operates.

Operating model

Revenue model
Grant-funded. 78% of the money available for current operations came from government grants.
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. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 92
  • Accountability: 86
  • Sustainability: 15
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 98.2%; rating input score 98
  • Program expense ratio: 91%; rating input score 91
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -8%; rating input score 16; 16th percentile among comparable filings
  • Total-asset coverage ratio: -0.28; rating input score 0; 0th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 3.7%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: -1.7% per year; rating input score 0; 9th percentile among comparable filings
  • Revenue growth: 2.6% per year; rating input score 100; 24th percentile among comparable filings
  • Asset growth: Limited

Details

  • Where the money goes: 98.2% of revenue deployed · 91% of spending went to programs
  • Governance: 9 of 9 board members independent · 6 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $5.4M in reported program spending
  • Leadership: top reported pay $123K · 11 people listed
  • Consistency: 24 of 25 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 15 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 4 filed related-organization links
  • 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.

  • Review — Accountability: Governance controls: 3 of 9 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Operating margin scored 16/100.
  • High — Sustainability: Total-asset coverage ratio scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.