Kiowa Co Council on Aging Kiowa Co Council on Aging

Nonprofit profile at a glance

EIN
480984804
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Greensburg, KS, USA
Phone
6207232288
Rating
61
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$149,389
Expenses
$163,167
Assets
$739,540
Liabilities
$1,042

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

Leadership & pay

5 people listed

Executive titles in this filing

  • JANE WADE (PRESIDENT)
  • ROD HESSER (VICE PRESIDENT)

Highest reported compensation

  • KARI KYLE (DIRECTOR): $42,446 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 identify and address the needs of the senior citizens sixty years of age and older of Kiowa County, Kansas by offering a variety of programs and services including those pertaining to health, education, recreation, nutrition, transportation, fellowship and community service.

What it reported doing in 2024

Providing building for kiowa county senior citizens to be able to meet drink coffee, games, books

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 - 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 revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 70
  • Transparency & Controls: 72
  • Accountability: 36
  • Sustainability: 42
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 80.8%; rating input score 81
  • Program expense ratio: 73.9%; rating input score 74
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 80%; rating input score 80; 1st 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: Limited
  • Governance controls: 6 of 7 controls in place; rating input score 86
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -9.2%; rating input score 23; 23rd percentile among comparable filings
  • Total-asset coverage ratio: 4.53; rating input score 77; 77th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 55; 55th percentile among comparable filings
  • Officer compensation ratio: 26%; rating input score 14; 14th percentile among comparable filings

Growth

  • Program expense growth: 9.5% per year; rating input score 100; 68th percentile among comparable filings
  • Revenue growth: -4.9% per year; rating input score 0; 10th percentile among comparable filings
  • Asset growth: -0.6% per year; rating input score 0; 22nd percentile among comparable filings

Details

  • Where the money goes: 80.8% of revenue deployed · 73.9% of spending went to programs
  • Governance: 6 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $73K in reported program spending
  • Leadership: top reported pay $42K · 5 people listed
  • Consistency: 21 of 23 current checks pass · 2 findings to review
  • Schedules: 2 filed schedules
  • Filing history: 14 filing years from 2010 to 2024
  • 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.

  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 23/100.
  • Moderate — Transparency & Controls: Independent members within voting members did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 14/100.
  • Review — Sustainability: Liabilities to assets ratio scored 55/100.