Civic Intelligence

Highland Co Senior Citizens Center

EIN 31-0794045 • 501(c)3 • Hillsboro, OH

Profile

OPERATE SENIOR CENTER

185 Muntz StreetHillsboro, OH 45133
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

73rd percentile

0.04x

Higher debt load relative to assets than 73% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

81st percentile

0.07x

Higher debt load relative to revenue than 81% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

66th percentile

12%

Higher net margin than 66% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

65th percentile

7.0%

Faster asset growth than 65% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

71st percentile

19%

Faster revenue growth than 71% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$396,101

Up $25,919 (+7.0%) from 2023

Liabilities

Flat

$15,292

Flat from 2023

Net Assets

Up

$380,809

Up $25,919 (+7.3%) from 2023

Revenue

Up

$218,968

Up $35,326 (+19%) from 2023

Expenses

Down

$193,049

Down $13,026 (-6.3%) from 2023

Net Income

Up

$25,919

Up $48,352 (+216%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$600K$400K$200K$0Assets 2010: $419,510Liabilities 2010: $0Net Assets 2010: $419,5102010Assets 2011: $388,460Liabilities 2011: $0Net Assets 2011: $388,4602011Assets 2012: $375,217Liabilities 2012: $0Net Assets 2012: $375,2172012Assets 2013: $349,919Liabilities 2013: $0Net Assets 2013: $349,9192013Assets 2014: $344,565Liabilities 2014: $0Net Assets 2014: $344,5652014Assets 2015: $338,505Liabilities 2015: $0Net Assets 2015: $338,5052015Assets 2016: $345,211Liabilities 2016: $0Net Assets 2016: $345,2112016Assets 2017: $335,643Liabilities 2017: $0Net Assets 2017: $335,6432017Assets 2018: $375,417Liabilities 2018: $0Net Assets 2018: $375,4172018Assets 2019: $414,661Liabilities 2019: $0Net Assets 2019: $414,6612019Assets 2020: $369,549Liabilities 2020: $0Net Assets 2020: $369,5492020Assets 2021: $398,091Liabilities 2021: $15,292Net Assets 2021: $382,7992021Assets 2022: $393,430Liabilities 2022: $16,107Net Assets 2022: $377,3232022Assets 2023: $370,182Liabilities 2023: $15,292Net Assets 2023: $354,8902023Assets 2024: $396,101Liabilities 2024: $15,292Net Assets 2024: $380,8092024

Highlighted filing

2024

Assets$396,101
Liabilities$15,292
Net Assets$380,809

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0-$100KExpenses 2010: $187,1322010Expenses 2011: $131,2352011Expenses 2012: $111,3042012Revenue 2013: $108,685Expenses 2013: $133,983Net Income 2013: -$25,2982013Revenue 2014: $114,303Expenses 2014: $119,657Net Income 2014: -$5,3542014Revenue 2015: $132,067Expenses 2015: $138,127Net Income 2015: -$6,0602015Revenue 2016: $126,025Expenses 2016: $119,319Net Income 2016: $6,7062016Revenue 2017: $142,504Expenses 2017: $152,072Net Income 2017: -$9,5682017Revenue 2018: $186,095Expenses 2018: $146,321Net Income 2018: $39,7742018Revenue 2019: $188,994Expenses 2019: $149,772Net Income 2019: $39,2222019Revenue 2020: $207,896Expenses 2020: $253,008Net Income 2020: -$45,1122020Revenue 2021: $172,890Expenses 2021: $162,300Net Income 2021: $10,5902021Revenue 2022: $157,161Expenses 2022: $162,637Net Income 2022: -$5,4762022Revenue 2023: $183,642Expenses 2023: $206,075Net Income 2023: -$22,4332023Revenue 2024: $218,968Expenses 2024: $193,049Net Income 2024: $25,9192024

Highlighted filing

2024

Revenue$218,968
Expenses$193,049
Net Income$25,919

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.96$0.15$3.81$2.19$1.93$0.26
2023Detailed filing. Detailed filing data is available for this year.$3.70$0.15$3.55$1.84$2.06$0.22
2022Detailed filing. Detailed filing data is available for this year.$3.93$0.16$3.77$1.57$1.63$0.05
2021Detailed filing. Detailed filing data is available for this year.$3.98$0.15$3.83$1.73$1.62$0.11
2020Detailed filing. Detailed filing data is available for this year.$3.70$0.00$3.70$2.08$2.53$0.45
2019Detailed filing. Detailed filing data is available for this year.$4.15$0.00$4.15$1.89$1.50$0.39
2018Detailed filing. Detailed filing data is available for this year.$3.75$0.00$3.75$1.86$1.46$0.40
2017Detailed filing. Detailed filing data is available for this year.$3.36$0.00$3.36$1.43$1.52$0.10
2016Detailed filing. Detailed filing data is available for this year.$3.45$0.00$3.45$1.26$1.19$0.07
2015Detailed filing. Detailed filing data is available for this year.$3.39$0.00$3.39$1.32$1.38$0.06
2014Detailed filing. Detailed filing data is available for this year.$3.45$0.00$3.45$1.14$1.20$0.05
2013Detailed filing. Detailed filing data is available for this year.$3.50$0.00$3.50$1.09$1.34$0.25
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.75$0.00$3.75$1.11
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.88$0.00$3.88$1.31
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.20$0.00$4.20$1.87
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Feb 5, 2025
Return Version
2024v5.1
Gross Receipts
$274,265
Mission and Program Overview

Mission

OPERATE SENIOR CENTER

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$354,890$380,809▲ $25,919
Savings and Temporary Cash Investments-$282,696-
Land, Buildings, and Equipment, Net$95,518$95,518→ $0
Cash and Non-Interest-Bearing Accounts$274,664$17,887▼ $256,777
Total Assets$370,182$396,101▲ $25,919
Liabilities
Accounts Payable and Accrued Expenses$15,292$15,292→ $0
Total Liabilities$15,292$15,292→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$354,890$380,809▲ $25,919
Total Liabilities and Net Assets / Fund Balance$370,182$396,101▲ $25,919

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$24,279--
Other Land Buildings$71,239--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Robyn CoomerPresident
Alex ButlerVice President
Betty a WalkerTrustee
Brandon StrattonTrustee
Dan PearceTrustee
Doris SchmidtTrustee
Eric DanielsTrustee
Fred BeeryTrustee
Logan LesleyTrustee
Robert MootsTrustee
Ron BryantTrustee
Sharon HughesTrustee
Tyler AyresTrustee
Jean BoiseSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$150,652
Program Service Revenue
$0
Investment Income
$11,079
Other Revenue
$57,237
All Other Contributions
$141,197
Change in Net Assets
$25,919
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$115,864
Other Expenses$77,185
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$106,898--$106,898
Occupancy$49,928--$49,928
Insurance$14,643--$14,643
Other Expenses$11,709--$11,709
Payroll Taxes$8,966--$8,966
Fees for Services Other$905--$905
Total Functional Expenses$193,049$0$0$193,049
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

Form 990 has been reviewed by governing body prior to filing.

Governing documents etc available to public Part VI line 19

Governing documents and financial filings are available for public inspection upon request.

Filing and Contact Details

Filer

Filer Name
Highland Co Senior Citizens Center
EIN
31-0794045
In Care Of
% MECHELLE KARNES
Phone
9373934745
Address
185 MUNTZ STREET, HILLSBORO, OH 45133

Signing Officer

Name
Mechelle Karnes
Title
Director
Phone
9373934745
Signed
2025-02-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robyn Coomer
Formed
1974
Legal Domicile
Oh
Voting Board Members
14
Independent Board Members
14
Employees
4
Volunteers
25

Preparer

Firm
Christopher Lewis & Co
Address
300 Chillicothe Ave, Hillsboro, OH 45133
Preparer
Christopher Lewis CPA
Phone
9373934227
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 HAS BEEN REVIEWED BY GOVERNING BODY PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GOVERNING DOCUMENTS AND FINANCIAL FILINGS ARE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Governing documents etc available to public Part VI line 19
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MECHELLE KARNES
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum09373934745
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-02-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HIGHLAND CO SENIOR CITIZENS CENTER
ReturnHeader/Filer/BusinessNameControlTxt0HIGH
ReturnHeader/Filer/EIN0310794045
ReturnHeader/Filer/InCareOfNm0% MECHELLE KARNES
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0201069259
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Christopher Lewis & Co
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0300 Chillicothe Ave
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Hillsboro
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
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ReturnHeader/PreparerPersonGrp/PhoneNum09373934227
ReturnHeader/PreparerPersonGrp/PreparationDt02025-03-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHRISTOPHER LEWIS CPA
ReturnHeader/ReturnTs02025-03-30T13:28:13-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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