Lafayette-macon County Senior Citizens Center

Nonprofit profile at a glance

EIN
621324041
IRS 990-EZ coverage
2021–2024
Forms available
Form 990-EZ 2024
Location
Lafayette, TN, USA
Phone
6156663780
Rating
48
Verdict
MIXED
Rating confidence
Moderate
Sector
Seniors' Rights

Reported finances

Revenue
$98,790
Expenses
$122,399
Assets
$31,300
Liabilities
$0

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

Leadership & pay

4 people listed

People named in this filing

  • BRENDA FILSON (DIRECTOR)
  • SHELVY LINVILLE (BOARD CHAIRMAN)
  • MARY TOM NICHOLS (ASSISTANT)

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

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

Overview

Mission

Enhance lives Senior Citz in community

What it reported doing in 2024

Birthday Dinners Program - Pot Luck held monthly to celebrate senior members - 80-85 seniors attend - meats, paper products, drinks supplied by organization

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
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

MIXED - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 3
  • Transparency & Controls: 100
  • Sustainability: 24
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 2.5%; rating input score 3
  • Program expense ratio: 2%; rating input score 2

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: -23.9%; rating input score 21; 21st percentile among comparable filings
  • Total-asset coverage ratio: 0.26; rating input score 19; 19th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 68; 68th percentile among comparable filings
  • Officer compensation ratio: 37.4%; rating input score 5; 5th percentile among comparable filings

Growth

  • Program expense growth: 27.3% per year; rating input score 100; 86th percentile among comparable filings
  • Revenue growth: 6.8% per year; rating input score 100; 76th percentile among comparable filings
  • Asset growth: 2.9% per year; rating input score 100; 50th percentile among comparable filings

Details

  • Where the money goes: 2.5% of revenue deployed · 2% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 3 filed program accomplishments · $2K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 4 filing years from 2021 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 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 — Financial Efficiency: Mission deployment rate scored 3/100.
  • High — Financial Efficiency: Program expense ratio scored 2/100.
  • High — Sustainability: Operating margin scored 21/100.
  • High — Sustainability: Total-asset coverage ratio scored 19/100.
  • High — Sustainability: Officer compensation ratio scored 5/100.