Focus on Senior Citizens of Tuscalo

Nonprofit profile at a glance

EIN
630646488
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Tuscaloosa, AL, USA
Phone
2057583393
Rating
91
Verdict
STRONG
Rating confidence
Moderate
Sector
Senior Centers

Reported finances

Revenue
$1,341,231
Expenses
$1,294,904
Assets
$822,253
Liabilities
$427,423

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

Leadership & pay

12 people listed

Executive titles in this filing

  • ELIZABETH WILLIAMS (PRESIDENT)

People named in this filing

  • JOSEPH T COX (VICE PRESIDE)
  • DAVID GAY (BOD)
  • TIM GILLIAM (BOD)

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

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

Overview

Mission

Focus on senior citizens was developed to stimulate, encourage, foster and promote the general welfare of the elderly and make the entire community aware of and responsive to the special needs and interests of the elderly and to bring about changes in the community to help satisfy those needs. Focus is committed to the long-range goal of involving as many older citizens as possible in life-affirming situations.

What it reported doing in 2024

Focus senior center- funded by the city and county and the generous donations of local citizens and businesses. The focus senior center is base of operations for four nutrition sites, transportation department, support services and social activities center. Nutrition sites provide nutritious meals under federal guidelines as well as educational and recreational activities. The transportation groups provide wheel car van to transport for any persons ober 65 to medical and therapy appointments, to their volunteer assignments, to information classes at the senior center, on shopping tours and weekend recreation outings. Supportive services assist the elderly in remaining in their home and as independent as long as possible, as well as, providing some financial assistance for the truely low income with utilities and food.

Operating model

Revenue model
Grant-funded. 85% of the money available for current operations came from government grants.
Distribution model
Direct operator. The filing allocates 97% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

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 total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 91
  • Transparency & Controls: 93
  • Accountability: 100
  • Sustainability: 41
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 89.9%; rating input score 90
  • Program expense ratio: 93.1%; rating input score 93
  • Fundraising efficiency: $91.96 raised per $1 spent on fundraising; rating input score 86; 86th percentile among comparable filings

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: 100%; rating input score 100; 76th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 7 of 7 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 3.5%; rating input score 46; 46th percentile among comparable filings
  • Total-asset coverage ratio: 0.63; rating input score 29; 29th percentile among comparable filings
  • Liabilities to assets ratio: 0.52; rating input score 15; 15th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 1.1% per year; rating input score 100; 22nd percentile among comparable filings
  • Revenue growth: 1.4% per year; rating input score 100; 21st percentile among comparable filings
  • Asset growth: 1% per year; rating input score 100; 21st percentile among comparable filings

Details

  • Where the money goes: 89.9% of revenue deployed · 93.1% of spending went to programs
  • Governance: 12 of 12 board members independent · 7 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $1.2M in reported program spending
  • Leadership: top reported pay $0 · 12 people listed
  • Consistency: 29 of 29 current checks pass
  • Schedules: 6 filed schedules · includes grants
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: Filed and resolved organization relationships.
  • 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.

  • Moderate — Sustainability: Operating margin scored 46/100.
  • High — Sustainability: Total-asset coverage ratio scored 29/100.
  • High — Sustainability: Liabilities to assets ratio scored 15/100.