Hockley County Senior Citizens Association Inc

Nonprofit profile at a glance

EIN
751434585
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Levelland, TX, USA
Phone
8068942228
Rating
64
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$358,154
Expenses
$372,692
Assets
$506,713
Liabilities
$1,000

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

Leadership & pay

14 people listed

Executive titles in this filing

  • JAY KELLEY (President)
  • KATHY ROBINSON (Vice President)

Highest reported compensation

  • ARACELI F BAIGEN (Executive Dir.): $46,932 total reported compensation

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

Overview

Mission

The organization operates a senior center, providing social services, meals, and activities to the senior residents of hockley county.

What it reported doing in 2025

Title iii-provide home delivered and congregate meals

Operating model

Revenue model
Grant-funded. 83% 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

SUPPORTED - The filed numbers largely add up and most voting board members are independent. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 55
  • Transparency & Controls: 84
  • Accountability: 64
  • Sustainability: 36
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 63%; rating input score 63
  • Program expense ratio: 60.2%; rating input score 60
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 26th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • 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 8 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: Limited
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -4.1%; rating input score 27; 27th percentile among comparable filings
  • Total-asset coverage ratio: 1.36; rating input score 49; 49th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 48; 48th percentile among comparable filings
  • Officer compensation ratio: 12.6%; rating input score 25; 25th percentile among comparable filings

Growth

  • Program expense growth: -0.5% per year; rating input score 0; 27th percentile among comparable filings
  • Revenue growth: 0.2% per year; rating input score 100; 21st percentile among comparable filings
  • Asset growth: -2.1% per year; rating input score 0; 15th percentile among comparable filings

Details

  • Where the money goes: 63% of revenue deployed · 60.2% of spending went to programs
  • Governance: 14 of 14 board members independent · 1 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $224K in reported program spending
  • Leadership: top reported pay $47K · 14 people listed
  • Consistency: 23 of 24 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 14 filing years from 2010 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 — Accountability: Governance controls: 5 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Operating margin scored 27/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 49/100.
  • High — Sustainability: Officer compensation ratio scored 25/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 48/100.