Serving Older Adults Through Changing Ti

Nonprofit profile at a glance

EIN
311385721
IRS 990 coverage
2016–2025
Forms available
Form 990 2025, Form 990-EZ 2015
Location
Cincinnati, OH, USA
Phone
5138612790
Rating
61
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Senior Centers

Official website

Reported finances

Revenue
$3,584,004
Expenses
$371,530
Assets
$3,266,974
Liabilities
$0

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

Leadership & pay

10 people listed

Executive titles in this filing

  • CAROL BROWN (VICE PRESIDENT)
  • LILLIEANN SMITH KNOX (PRESIDENT)

Highest reported compensation

  • SANDRA JONES MITCHELL (AGING CONSULTANT): $15,000 total reported compensation

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

Overview

Mission

Serving older adults through programming, services, and sponsoring of events to uplift older adults.

What it reported doing in 2025

Senior community outreach/may older american month - senior trip - took 40 seniors to canada for five days in may 2025. Soact first annual gala - the keynote speaker addressed financial literacy, generational wealth, and legacy. Recurring programs - sewing class, line dancing, senior game night, poetry night, and activities throughout may (older americans month). Service coordination - services provided at victory vistas.

Operating model

Revenue model
Grant-funded. 89% 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

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 some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 28
  • Transparency & Controls: 92
  • Accountability: 64
  • Sustainability: 90
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 7.7%; rating input score 8
  • Program expense ratio: 72.2%; rating input score 72
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 88.9%; rating input score 89; 21st percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • 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: 89.6%; rating input score 98; 98th percentile among comparable filings
  • Total-asset coverage ratio: 8.79; rating input score 87; 87th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 96; 96th percentile among comparable filings
  • Officer compensation ratio: 4%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: 10.4% per year; rating input score 100; 62nd percentile among comparable filings
  • Revenue growth: 22.6% per year; rating input score 100; 89th percentile among comparable filings
  • Asset growth: 34.3% per year; rating input score 100; 94th percentile among comparable filings

Details

  • Where the money goes: 7.7% of revenue deployed · 72.2% of spending went to programs
  • Governance: 8 of 9 board members independent · 2 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $268K in reported program spending
  • Leadership: top reported pay $15K · 10 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 9 filing years from 2016 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.

  • High — Financial Efficiency: Mission deployment rate scored 8/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.