Senior Citizens Council of Madison County Inc

Nonprofit profile at a glance

EIN
237097794
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Madison, FL, USA
Phone
8509734241
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Senior Centers

Official website

Reported finances

Revenue
$720,594
Expenses
$806,220
Assets
$1,311,015
Liabilities
$45,499

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

Leadership & pay

12 people listed

Executive titles in this filing

  • Lisa Burnham (Executive Director)
  • Opie Peavy (President)
  • Sgt Bradly Johnson (Vice president)
  • Genethel McQuay (Executive Director)

Highest reported compensation

  • Lisa Burnham (Executive Director): $40,385 total reported compensation
  • Genethel McQuay (Executive Director): $14,848 total reported compensation

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

Overview

Mission

Senior Citizen Services Improving the lives of senior citizens through nutrition, companionship, activities, and health care.

What it reported doing in 2025

The Title III Programs of the Special Programs for the Aging provided various services to the Senior Citizens of Madison County, Florida. The Title III Programs provide a variety of services: companionship, group education/training, homemaker services, health support, material aid, outreach, recreation, screening and assessment, telephone reassurance, transportation, congregate meals, and nutrition education.

Operating model

Revenue model
Grant-funded. 94% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 93
  • Accountability: 90
  • Sustainability: 33
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 97.5%; rating input score 98
  • Program expense ratio: 87.2%; rating input score 87
  • 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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • 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: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -11.9%; rating input score 11; 11th percentile among comparable filings
  • Total-asset coverage ratio: 1.63; rating input score 58; 58th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 47; 47th percentile among comparable filings
  • Officer compensation ratio: 6.9%; rating input score 46; 46th percentile among comparable filings

Growth

  • Program expense growth: -1.3% per year; rating input score 0; 12th percentile among comparable filings
  • Revenue growth: -4.1% per year; rating input score 0; 5th percentile among comparable filings
  • Asset growth: -3.2% per year; rating input score 0; 8th percentile among comparable filings

Details

  • Where the money goes: 97.5% of revenue deployed · 87.2% of spending went to programs
  • Governance: 10 of 10 board members independent · 6 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $703K in reported program spending
  • Leadership: top reported pay $40K · 12 people listed
  • Consistency: 18 of 19 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 15 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

  • High — Sustainability: Operating margin scored 11/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 58/100.
  • Moderate — Sustainability: Officer compensation ratio scored 46/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 47/100.