Senior Citizens of Logan County Inc D/b/a Oasis Senior Center

Nonprofit profile at a glance

EIN
371140974
IRS 990 coverage
2012–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
Lincoln, IL, USA
Phone
2177326132
Rating
65
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$243,052
Expenses
$246,197
Assets
$1,265,712
Liabilities
$17,191

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

Leadership & pay

18 people listed

Executive titles in this filing

  • DEBRA POLLACK (PRESIDENT)
  • WANDA LOWE (VICE PRESIDENT)
  • KRISTA MILLER (EXECUTIVE DIRECTOR)

Highest reported compensation

  • KRISTA MILLER (EXECUTIVE DIRECTOR): $51,500 total reported compensation

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

Overview

Mission

Provide a place where senior ciitizens, as individuals or in groups, come together for services and activities which enhance their dignity, support independence and encourage their involvement in and with the community

What it reported doing in 2024

The center provides craft activities, table games, fitness room, monthly potlucks and other recreational activities along with services such as income tax preparation, Illinois prescription program, medicare d enrollment, and foot care. Educational programs are offered on various topics throughout the year. The center sponsors bingo and raffle games as an activity for bringing indiviudals together for fellowship and recreation.

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. 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: 50
  • Transparency & Controls: 86
  • Accountability: 79
  • Sustainability: 48
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 57.9%; rating input score 58
  • Program expense ratio: 51.8%; rating input score 52
  • Fundraising efficiency: $1.38 raised per $1 spent on fundraising; rating input score 7; 7th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 22nd 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; 63rd percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -1.3%; rating input score 36; 36th percentile among comparable filings
  • Total-asset coverage ratio: 5.14; rating input score 80; 80th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 43; 43rd percentile among comparable filings
  • Officer compensation ratio: 20.9%; rating input score 18; 18th percentile among comparable filings

Growth

  • Program expense growth: -1.7% per year; rating input score 0; 25th percentile among comparable filings
  • Revenue growth: -6.4% per year; rating input score 0; 9th percentile among comparable filings
  • Asset growth: 1.6% per year; rating input score 100; 31st percentile among comparable filings

Details

  • Where the money goes: 57.9% of revenue deployed · 51.8% of spending went to programs
  • Governance: 17 of 17 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $128K in reported program spending
  • Leadership: top reported pay $52K · 18 people listed
  • Consistency: 23 of 24 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 12 filing years from 2012 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 — Financial Efficiency: Mission deployment rate scored 58/100.
  • Review — Financial Efficiency: Program expense ratio scored 52/100.
  • High — Financial Efficiency: Fundraising efficiency scored 7/100.
  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 36/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 18/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 43/100.