Marshall County Council on Aging

Nonprofit profile at a glance

EIN
351522711
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Plymouth, IN, USA
Phone
5749369904
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$865,023
Expenses
$807,574
Assets
$980,234
Liabilities
$55,002

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

Leadership & pay

3 people listed

Executive titles in this filing

  • JANIS HOLIDAY (EXECUTIVE DIRECTOR)
  • ROB MOHNACKY (VICE PRESIDENT)
  • BRYAN ZEHR (PRESIDENT)

Highest reported compensation

  • JANIS HOLIDAY (EXECUTIVE DIRECTOR): $73,917 total reported compensation

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

Overview

Mission

Care for senior citizens

What it reported doing in 2025

Homebound services - caregiver-type services bringing food, medicine, and other essentials to homebound seniors (21%)

Operating model

Revenue model
Donor-supported. 83% 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

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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 83
  • Accountability: 74
  • Sustainability: 47
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 83.1%; rating input score 83
  • Program expense ratio: 88.2%; rating input score 88
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 15th 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: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 6.6%; rating input score 49; 49th percentile among comparable filings
  • Total-asset coverage ratio: 1.21; rating input score 49; 49th percentile among comparable filings
  • Liabilities to assets ratio: 0.06; rating input score 42; 42nd percentile among comparable filings
  • Officer compensation ratio: 9.2%; rating input score 40; 40th percentile among comparable filings

Growth

  • Program expense growth: 2.1% per year; rating input score 100; 23rd percentile among comparable filings
  • Revenue growth: 4% per year; rating input score 100; 31st percentile among comparable filings
  • Asset growth: 12% per year; rating input score 100; 62nd percentile among comparable filings

Details

  • Where the money goes: 83.1% of revenue deployed · 88.2% of spending went to programs
  • Governance: 15 of 15 board members independent · 3 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $712K in reported program spending
  • Leadership: top reported pay $74K · 3 people listed
  • Consistency: 26 of 27 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • 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 — Accountability: Governance controls: 4 of 7 not reported.
  • Moderate — Sustainability: Operating margin scored 49/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 49/100.
  • Moderate — Sustainability: Officer compensation ratio scored 40/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 42/100.