Civic Intelligence

Greene County Council on Aging

EIN 31-0858526 • 501(c)3 • Xenia, OH

View Organization Page

Profile

The council promotes independence and quality of life for greene county senior citizens by facilitating and supporting the development, implementation and continual improvement of a comprehensive and coordinated system of contact and care.

1195 W Second StXenia, OH 45385

www.gccoa.org

Siviq Scores

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

Liabilities / Assets

28th percentile

0.04x

Higher debt load relative to assets than 28% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

24th percentile

0.06x

Higher debt load relative to revenue than 24% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

21st percentile

-7.1%

Higher net margin than 21% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

34th percentile

$140,999

Higher top officer pay than 34% of similar nonprofits.

Top officer pay equals 1.9% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

20th percentile

-3.8%

Faster asset growth than 20% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

50th percentile

7.3%

Faster revenue growth than 50% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets28th percentile

Assets

Down

$11,306,465

Down $447,681 (-3.8%) from 2023

Liabilities

Up

$472,653

Up $42,251 (+9.8%) from 2023

Net Assets

Down

$10,833,812

Down $489,932 (-4.3%) from 2023

Operations
Liabilities / Revenue24th percentileNet Margin21st percentile

Revenue

Up

$7,421,919

Up $504,168 (+7.3%) from 2023

Expenses

Up

$7,952,232

Up $1,417,319 (+22%) from 2023

Net Income

Down

-$530,313

Down $913,151 (-239%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth20th percentile

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

$15M$10M$5.0M$0Assets 2010: $2,644,900Liabilities 2010: $242,546Net Assets 2010: $2,402,3542010Assets 2011: $3,191,603Liabilities 2011: $196,691Net Assets 2011: $2,994,9122011Assets 2012: $3,316,809Liabilities 2012: $191,320Net Assets 2012: $3,125,4892012Assets 2013: $3,441,851Liabilities 2013: $218,008Net Assets 2013: $3,223,8432013Assets 2014: $3,581,483Liabilities 2014: $236,694Net Assets 2014: $3,344,7892014Assets 2015: $4,984,377Liabilities 2015: $274,542Net Assets 2015: $4,709,8352015Assets 2016: $6,273,240Liabilities 2016: $277,561Net Assets 2016: $5,995,6792016Assets 2017: $7,354,633Liabilities 2017: $278,053Net Assets 2017: $7,076,5802017Assets 2018: $8,359,830Liabilities 2018: $270,945Net Assets 2018: $8,088,8852018Assets 2019: $9,281,095Liabilities 2019: $351,315Net Assets 2019: $8,929,7802019Assets 2020: $9,971,103Liabilities 2020: $336,328Net Assets 2020: $9,634,7752020Assets 2021: $10,740,352Liabilities 2021: $295,898Net Assets 2021: $10,444,4542021Assets 2022: $11,280,991Liabilities 2022: $370,797Net Assets 2022: $10,910,1942022Assets 2023: $11,754,146Liabilities 2023: $430,402Net Assets 2023: $11,323,7442023Assets 2024: $11,306,465Liabilities 2024: $472,653Net Assets 2024: $10,833,8122024

Highlighted filing

2024

Assets$11,306,465
Liabilities$472,653
Net Assets$10,833,812
Open 2024 Filing

Operations Trend

Revenue Growth50th percentile

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

$10M$5.0M$0-$5.0MExpenses 2010: $3,234,4562010Expenses 2011: $3,591,8022011Expenses 2012: $3,891,7332012Revenue 2013: $4,085,352Expenses 2013: $3,994,405Net Income 2013: $90,9472013Revenue 2014: $4,163,261Expenses 2014: $4,054,113Net Income 2014: $109,1482014Revenue 2015: $5,912,048Expenses 2015: $4,543,428Net Income 2015: $1,368,6202015Revenue 2016: $6,087,291Expenses 2016: $4,810,875Net Income 2016: $1,276,4162016Revenue 2017: $6,176,952Expenses 2017: $5,115,721Net Income 2017: $1,061,2312017Revenue 2018: $6,475,995Expenses 2018: $5,430,840Net Income 2018: $1,045,1552018Revenue 2019: $6,395,484Expenses 2019: $5,611,807Net Income 2019: $783,6772019Revenue 2020: $6,267,468Expenses 2020: $5,590,702Net Income 2020: $676,7662020Revenue 2021: $6,315,617Expenses 2021: $5,533,182Net Income 2021: $782,4352021Revenue 2022: $6,528,074Expenses 2022: $6,000,829Net Income 2022: $527,2452022Revenue 2023: $6,917,751Expenses 2023: $6,534,913Net Income 2023: $382,8382023Revenue 2024: $7,421,919Expenses 2024: $7,952,232Net Income 2024: -$530,3132024

Highlighted filing

2024

Revenue$7,421,919
Expenses$7,952,232
Net Income-$530,313
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$11,306,465
Liabilities
$472,653
Net assets
$10,833,812
Revenue
$7,421,919
Expenses
$7,952,232
Net income
-$530,313
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.3$0.47$10.8$7.42$7.95$0.53
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.8$0.43$11.3$6.92$6.53$0.38
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.3$0.37$10.9$6.53$6.00$0.53
2021Detailed filing. Detailed filing data is available for this year.$10.7$0.30$10.4$6.32$5.53$0.78
2020Detailed filing. Detailed filing data is available for this year.$9.97$0.34$9.63$6.27$5.59$0.68
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.28$0.35$8.93$6.40$5.61$0.78
2018Detailed filing. Detailed filing data is available for this year.$8.36$0.27$8.09$6.48$5.43$1.05
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.35$0.28$7.08$6.18$5.12$1.06
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.27$0.28$6.00$6.09$4.81$1.28
2015Detailed filing. Detailed filing data is available for this year.$4.98$0.27$4.71$5.91$4.54$1.37
2014Detailed filing. Detailed filing data is available for this year.$3.58$0.24$3.34$4.16$4.05$0.11
2013Detailed filing. Detailed filing data is available for this year.$3.44$0.22$3.22$4.09$3.99$0.09
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.32$0.19$3.13$3.89
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.19$0.20$2.99$3.59
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.64$0.24$2.40$3.23
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 30, 2025
Return Version
2024v5.2
Gross Receipts
$7,421,919
Mission and Program Overview

Mission

The council promotes independence and quality of life for greene county senior citizens by facilitating and supporting the development, implementation, and continual improvement of a comprehensive and coordinated system of contact and care.

The council promotes independence and quality of life for greene county senior citizens

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$11,043,625$10,566,410▼ $477,215
Investments in Publicly Traded Securities$395,247$418,364▲ $23,117
Land, Buildings, and Equipment, Net$173,748$148,827▼ $24,921
Accounts Receivable$76,481$90,545▲ $14,064
Cash and Non-Interest-Bearing Accounts$17,069$21,650▲ $4,581
Pledges and Grants Receivable$16,347$14,820▼ $1,527
Total Assets$11,754,146$11,306,465▼ $447,681
Other Assets Total$31,629$45,849▲ $14,220
Liabilities
Accounts Payable and Accrued Expenses$430,402$472,653▲ $42,251
Total Liabilities$430,402$472,653▲ $42,251
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$11,323,744$10,833,812▼ $489,932
Total Net Assets Fund Balance$11,323,744$10,833,812▼ $489,932
Total Liabilities and Net Assets / Fund Balance$11,754,146$11,306,465▼ $447,681

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$77,789$513,698$591,487
Equipment$25,164$46,080$71,244
Land$45,874-$45,874
Leasehold Improvements$0$5,600$5,600

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$1,060,776$74,904▲ $23,117-$1,158,797
2023$910,123$140,188▲ $10,465-$1,060,776
2022$928,798$42,830▼ $61,505-$910,123
2021$900,831$723▲ $27,244-$928,798
2020$690,883$181,719▲ $28,229-$900,831
Compensation and Service Providers
Top Officer Pay34th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Karen PuterbaughExecutive DirectorFT$117,261$23,738$140,999

Board Members and Trustees

NameTitle
Denny SargentPresident
Jean HarnerVice President
Barbara VandecreekDirector
Garett GallDirector (jan-apr)
Rebecca ShelleyDirector (jan-jun)
Sherry MatselDirector (jan-jun)
Elaine BrownDirector (jun-dec)
Kathy EvansDirector (jun-dec)
Erin DillSecretary
Steve HallerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$6,454,068
Program Service Revenue
$566,626
Investment Income
$401,225
Other Revenue
$0
All Other Contributions
$51,680
Change in Net Assets
$-530,313

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,421,919
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$40,381
Total Revenue per Audited Statements
$7,462,300
Total Revenue per Form 990
$7,421,919
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$4,306,746
Salaries, Compensation, and Employee Benefits$2,348,039
Grants and Similar Amounts Paid$1,297,447
Total Fundraising Expense$26,657
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,535,613$52,706$11,893$1,600,212
Grants to Domestic Orgs$1,297,447--$1,297,447
Other Employee Benefits$382,677$11,976$594$395,247
Current Officers, Directors, Trustees, and Key Employees$101,721$36,576$2,702$140,999
Payroll Taxes$126,081$6,523$1,016$133,620
All Other Expenses$78,823$7,510$2,475$88,808
Office Expenses$80,207$3,706$1,922$85,835
Pension Plan Contributions$75,191$2,378$392$77,961
Depreciation Depletion$13,766$20,650-$34,416
Travel$29,659$5-$29,664
Information Technology$19,447$3,444-$22,891
Occupancy$18,394$3,603-$21,997
Advertising$14,890$1,268$1,134$17,292
Fees for Services Accounting$14,613$2,587-$17,200
Insurance$9,731$2,495$250$12,476
Other Expenses$4,326$2,626$940$6,952
Fees for Services Other$2,186$387$1,254$3,827
Total Functional Expenses$7,766,543$159,032$26,657$7,952,232

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$7,952,232
Total Expenses per Audited Statements$7,952,232
Total Expenses per Form 990$7,952,232
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Beavercreek Senior Adult CenterBeavercreek, OH501(c)(3)Senior Center Services and Transportation$0
Bellbrook Sugarcreek Senior CenterBellbrook, OH501(c)(3)SENIOR CENTER SERVICES; NOT INCORPORATED - NO EIN$0
Cedarville Senior Citizens IncCedarville, OH501(c)(3)Senior Center Services$0
Clifton Senior CenterClifton, OH-Senior Center Services$0
Fairborn Senior CenterFairborn, OH501(c)(3)Senior Center Services, Transportation and Outreach Services$0
Spring Valley Senior CenterSpring Valley, OH501(c)(3)Senior Center Services$0
Xenia Adult Recreation & ServicesXenia, OH501(c)(3)Senior Center Services, Transportation, and Outreach Services$0
Yellow Springs Senior CenterYellow Springs, OH501(c)(3)Senior Center Services, Transportation, and Outreach Services$0
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
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“The executive director and fiscal manager review the form 990 and then provide a copy of the form 990 to the board of directors for review prior to filing.”

Form 990, Part VI, Section B, Line 12C

“A conflict of interest disclosure statement is completed and signed annually within 30 days of the annual meeting or 30 days after being hired or appointed, whichever date comes first.”

Form 990, Part VI, Section B, Line 15A

“The board utilizes local market knowledge and annual performance evaluation in adjusting compensation.”

Form 990, Part VI, Section C, Line 19

“Governing documents, conflict of interest policy, and financial statements are made available to the public upon request. Summarized financial information is provided in the organization's annual report which is readily available through the organization's website.”

Filing and Contact Details

Filer

Filer Name
Greene County Council on Aging
EIN
31-0858526
Phone
9373765486
Address
1195 W SECOND ST, XENIA, OH 45385

Signing Officer

Name
Karen W Puterbaugh
Title
Executive Director
Phone
9373765486
Signed
2025-09-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Karen W Puterbaugh
Formed
1979
Legal Domicile
Oh
Voting Board Members
7
Independent Board Members
7
Employees
36
Volunteers
70

Preparer

Firm
Clark Schaefer Hackett & Co
Address
10100 INNOVATION DRIVE, DAYTON, OH 45342
Preparer
Natosha Carr
Phone
9372260070
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“The board of directors assumes responsibility for oversight of the independent audit. This is consistent with the prior year.”

Financial Statement Notes

PART V, LINE 4:

“The council's objective is to accumulate funds to provide future support for the council's partners in care and other programs. Accordingly, there are currently no intentions to make withdrawals from the endowment fund. Any donor restrictions on contributions to the endowment fund have been met in the year in which the contributions were received by expenditures made from other accounts maintained by the council; therefore, the council does not have any donor-restricted endowment funds.”

Raw XML AppendixShowing 400 of 590 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ActivityOrMissionDesc0THE COUNCIL PROMOTES INDEPENDENCE AND QUALITY OF LIFE FOR GREENE COUNTY SENIOR CITIZENS
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IRS990/Form990PartVIISectionAGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR (JUN-DEC)
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR (JUN-DEC)
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IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR (JAN-JUN)
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt8VICE PRESIDENT
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IRS990/Form990PartVIISectionAGrp/TitleTxt10SECRETARY
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IRS990/MissionDesc0THE COUNCIL PROMOTES INDEPENDENCE AND QUALITY OF LIFE FOR GREENE COUNTY SENIOR CITIZENS BY FACILITATING AND SUPPORTING THE DEVELOPMENT, IMPLEMENTATION, AND CONTINUAL IMPROVEMENT OF A COMPREHENSIVE AND COORDINATED SYSTEM OF CONTACT AND CARE.
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IRS990/ProgSrvcAccomActy2Grp/Desc0SENIOR CENTER SUPPORT - PROVIDES GRANTS TO SENIOR CENTERS LOCATED IN GREENE COUNTY, OHIO TO ENABLE THEM TO PROVIDE TRANSPORTATION, RECREATION, EDUCATION, AND OTHER SUPPORTIVE SERVICES.
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IRS990/ProgSrvcAccomActy2Grp/GrantAmt01297447
IRS990/ProgSrvcAccomActy3Grp/Desc0OUTREACH AND OTHER EXEMPT RELATED ACTIVITIES - PROVIDES SERVICES TO PROMOTE INDEPENDENCE AND QUALITY OF LIFE FOR SENIORS LOCATED IN GREENE COUNTY, OHIO. IT ALSO PROVIDES CAREGIVER SUPPORT TO FAMILY AND OTHER CAREGIVERS THROUGH INFORMATION CALLS AND WEBSITE /EMAIL INQUIRIES, EDUCATIONAL PROGRAMS, SUPPORT GROUPS, AND RESPITE CARE. THE ORGANIZATION HAS SPECIALISTS TO HELP RESEARCH AND APPLY FOR THE APPROPRIATE MEDICARE HEALTH PLANS AND PART-D PRESCRIPTION PLANS.
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IRS990ScheduleD/BoardDesignatedBalanceEOYPct01.00000
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