Friends of the Holyoke Council on Aging Inc

Nonprofit profile at a glance

EIN
010910861
IRS 990 coverage
2017–2025
Forms available
Form 990 2025, Form 990-EZ 2016
Location
Holyoke, MA, USA
Phone
4133225625
Rating
78
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Support N.E.C.

Reported finances

Revenue
$53,776
Expenses
$29,877
Assets
$533,299
Liabilities
$0

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

Leadership & pay

15 people listed

Executive titles in this filing

  • JAMES MANNING (President)
  • JANICE MCKENZIE (Vice President)

People named in this filing

  • ELAINE A PLUTA (Director)
  • JAMES MANNING (President)
  • ANN CALVANESE (SecretaryClerk)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To assist in funding the programs and activities of the Holyoke Council on Aging.

What it reported doing in 2025

Contribution to Holyoke Council on Aging Rainy Day fund.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of total spending goes to programs. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 65
  • Transparency & Controls: 100
  • Accountability: 64
  • Sustainability: 78
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 48.5%; rating input score 49
  • Program expense ratio: 87.3%; rating input score 87
  • Fundraising efficiency: $44.92 raised per $1 spent on fundraising; rating input score 77; 77th 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: 98.7%; rating input score 99; 61st percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 44.4%; rating input score 85; 85th percentile among comparable filings
  • Total-asset coverage ratio: 17.85; rating input score 78; 78th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: 11.4% per year; rating input score 100; 75th percentile among comparable filings
  • Revenue growth: 1% per year; rating input score 100; 61st percentile among comparable filings
  • Asset growth: 1.7% per year; rating input score 100; 47th percentile among comparable filings

Details

  • Where the money goes: 48.5% of revenue deployed · 87.3% of spending went to programs
  • Governance: 15 of 15 board members independent · 1 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $26K in reported program spending
  • Leadership: top reported pay $0 · 15 people listed
  • Consistency: 17 of 20 current checks pass · 3 findings to review
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 8 filing years from 2017 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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 — Financial Efficiency: Mission deployment rate scored 49/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX OfficeExpenses column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Sustainability: Officer compensation ratio scored 58/100.