Jefferson County Council on Aging Inc

Nonprofit profile at a glance

EIN
311130408
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Ranson, WV, USA
Phone
3047247109
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Senior Centers

Reported finances

Revenue
$1,430,736
Expenses
$1,514,691
Assets
$1,247,760
Liabilities
$147,485

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

Leadership & pay

9 people listed

Executive titles in this filing

  • Amy Wellman (Executive Director)
  • Charlotte Bennett (Vice President)
  • Sarah Pierson (President)

Highest reported compensation

  • Amy Wellman (Executive Director): $92,370 total reported compensation
  • Ken Andrews (Finance Director): $38,177 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 provide in home services, para-nursing services, nutritional meals, transportation, and other various services to the elderly of Jefferson and Berkley Counties located in WV.

What it reported doing in 2024

Jefferson County Council on Aging, Inc. continues to provide in home services, para-nursing in home services, nutritional meals, transportation, and other various services to the elderly of Jefferson and Berkley Counties located in WV.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 56
  • Transparency & Controls: 83
  • Accountability: 100
  • Sustainability: 31
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 64.4%; rating input score 64
  • Program expense ratio: 60.8%; rating input score 61
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 16th 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; 63rd percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -5.9%; rating input score 23; 23rd percentile among comparable filings
  • Total-asset coverage ratio: 0.82; rating input score 37; 37th percentile among comparable filings
  • Liabilities to assets ratio: 0.12; rating input score 40; 40th percentile among comparable filings
  • Officer compensation ratio: 8.6%; rating input score 41; 41st percentile among comparable filings

Growth

  • Program expense growth: -8.4% per year; rating input score 0; 5th percentile among comparable filings
  • Revenue growth: -5.4% per year; rating input score 0; 5th percentile among comparable filings
  • Asset growth: -2.9% per year; rating input score 0; 10th percentile among comparable filings

Details

  • Where the money goes: 64.4% of revenue deployed · 60.8% of spending went to programs
  • Governance: 7 of 7 board members independent · 9 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $921K in reported program spending
  • Leadership: top reported pay $92K · 9 people listed
  • Consistency: 43 of 44 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 8 filing years from 2011 to 2024
  • 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.

  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 23/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 37/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 40/100.
  • Moderate — Sustainability: Officer compensation ratio scored 41/100.