Civic Intelligence

Jefferson County Council on Aging Inc

EIN 31-1130408 • 501(c)3 • Ranson, WV

Profile

To provide in home services, para-nursing services, nutritional meals, transportation, and other various services to the elderly of Jefferson and Berkley Counties located in WV.

103 West Fifth AvenueRanson, WV 25438
Siviq Scores

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

Liabilities / Assets

56th percentile

0.10x

Higher debt load relative to assets than 56% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

59th percentile

0.13x

Higher debt load relative to revenue than 59% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

13th percentile

-23%

Higher net margin than 13% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

62nd percentile

$89,493

Higher top officer pay than 62% of similar nonprofits.

Top officer pay equals 8.8% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

10th percentile

-20%

Faster asset growth than 10% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

31st percentile

-3.3%

Faster revenue growth than 31% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$1,311,516

Down $326,243 (-20%) from 2023

Liabilities

Down

$127,286

Down $96,065 (-43%) from 2023

Net Assets

Down

$1,184,230

Down $230,178 (-16%) from 2023

Revenue

Down

$1,011,662

Down $34,005 (-3.3%) from 2023

Expenses

Up

$1,241,840

Up $87,511 (+7.6%) from 2023

Net Income

Down

-$230,178

Down $121,516 (-112%) from 2023

Trend Graphs

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2012: $1,995,082Liabilities 2012: $125,655Net Assets 2012: $1,869,4272012Assets 2019: $1,295,010Liabilities 2019: $69,431Net Assets 2019: $1,225,5792019Assets 2020: $1,383,142Liabilities 2020: $91,792Net Assets 2020: $1,291,3502020Assets 2021: $1,660,232Liabilities 2021: $74,056Net Assets 2021: $1,586,1762021Assets 2022: $1,659,872Liabilities 2022: $136,802Net Assets 2022: $1,523,0702022Assets 2023: $1,637,759Liabilities 2023: $223,351Net Assets 2023: $1,414,4082023Assets 2024: $1,311,516Liabilities 2024: $127,286Net Assets 2024: $1,184,2302024

Highlighted filing

2024

Assets$1,311,516
Liabilities$127,286
Net Assets$1,184,230

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2012: $2,231,0982012Revenue 2019: $1,628,602Expenses 2019: $1,812,987Net Income 2019: -$184,3852019Revenue 2020: $1,537,751Expenses 2020: $1,532,640Net Income 2020: $5,1112020Revenue 2021: $1,536,395Expenses 2021: $1,452,998Net Income 2021: $83,3972021Revenue 2022: $1,606,748Expenses 2022: $1,669,854Net Income 2022: -$63,1062022Revenue 2023: $1,045,667Expenses 2023: $1,154,329Net Income 2023: -$108,6622023Revenue 2024: $1,011,662Expenses 2024: $1,241,840Net Income 2024: -$230,1782024

Highlighted filing

2024

Revenue$1,011,662
Expenses$1,241,840
Net Income-$230,178

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Apr 27, 2025
Return Version
2023v6.0
Gross Receipts
$1,011,662
Mission and Program Overview

Mission

To provide in home services, para-nursing services, nutritional meals, transportation, and other various services to the elderly of Jefferson and Berkley Counties located in WV.

To provide in home services, para-nursing in home services, nutritional meals, transportation, and other various services to elderly of Jefferson and Berkley Counties in WV.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$914,346$811,315▼ $103,031
Cash and Non-Interest-Bearing Accounts$612,303$264,170▼ $348,133
Accounts Receivable$111,110$236,031▲ $124,921
Savings and Temporary Cash Investments$0--
Pledges and Grants Receivable$0--
Receivable From Disqualified Prsn$0--
Receivables From Officers Etc$0--
Total Assets$1,637,759$1,311,516▼ $326,243
Liabilities
Accounts Payable and Accrued Expenses$214,587$74,954▼ $139,633
Unsecured Notes Loans Payable$8,764$52,332▲ $43,568
Total Liabilities$223,351$127,286▼ $96,065
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,414,408$1,184,230▼ $230,178
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$1,414,408$1,184,230▼ $230,178
Total Liabilities and Net Assets / Fund Balance$1,637,759$1,311,516▼ $326,243

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$355,352$741,042$0
Other Land Buildings$13,064$587,783$0
Land$238,965-$0
Equipment$203,934$244,739$0
Leasehold Improvements$0$0$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Amy WellmanExecutive DirectorFT$89,493$89,493
Ken AndrewsFinance DirectorFT$49,400$49,400

Board Members and Trustees

NameTitle
Sarah PiersonPresident
Andrea WardVice President
Denise De LisleBoard Member
Katherine DunbarBoard member
Patsy NolandBoard Member
Scott CoulterBoard Member
Charlotte BennettTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$532,862
Program Service Revenue
$427,851
Investment Income
$0
Other Revenue
$50,949
All Other Contributions
$37,542
Change in Net Assets
$-230,178

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,011,662
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$1,011,662
Total Revenue per Form 990
$1,011,662
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$767,112
Other Expenses$474,728
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$517,271$34,609$0$551,880
All Other Expenses$3,311$159,033$0$162,344
Current Officers, Directors, Trustees, and Key Employees$0$138,893$0$138,893
Occupancy$24,624$77,438$0$102,062
Other Employee Benefits$48,582$27,757$0$76,339
Depreciation Depletion$0$58,488$0$58,488
Insurance$0$27,408$0$27,408
Travel$20,226$0$0$20,226
Office Expenses$2,947$7,267$0$10,214
Other Expenses$8,327$0$0$8,327
Conferences and Meetings$456$2,049$0$2,505
Total Functional Expenses$705,831$536,009$0$1,241,840

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,241,840
Total Expenses per Audited Statements$1,241,840
Total Expenses per Form 990$1,241,840
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Other Expense Adjustments$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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons$0--
Receivables from Officers, Directors, Trustees, and Key Employees$0--
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

Once the 990 is prepared by the external accountant, management will review the 990 and ensure the numbers reconcile to the accounting system. The 990 is presented to the Board for review before filing.

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

The Organization has conflict of interest policies in place to address these issues and are reviewed by the Board of Directors and all new Board Members are advised in writing of these policies at the commencement of their tenure. All new employees are advised in writing of these requirements. All employees are expected to adhere to these policies on a day to day basis during their tenure.

Form 990, Part VI, Section B, Line 15

To determine compensation, formal reviews are done by the governing Board. The Board approves all compensation decisions and their decisions are documented in the minutes.

Form 990, Part VI, Section C, Line 19

The Organization's governing documents, policies, and financial statements are available to the public upon request and can be obtained at the administrative office during normal business hours.

Filing and Contact Details

Filer

Filer Name
Jefferson County Council on Aging Inc
EIN
31-1130408
Phone
3047247109
Address
103 West Fifth Avenue, Ranson, WV 25438

Signing Officer

Name
Amy Wellman
Title
Executive Director
Phone
3047247109
Signed
2025-04-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kenneth Andrews
Formed
1985
Legal Domicile
Wv
Voting Board Members
7
Independent Board Members
7
Employees
51
Volunteers
10

Preparer

Firm
Caudill & Associates CPA PLLC
Address
3644 Gladman Way, Lexington, KY 40503
Preparer
Gregory Caudill
Phone
6065472543
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Other expenses

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IRS990/OtherRevenueTotalAmt050949
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt034609
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0517271
IRS990/OtherSalariesAndWagesGrp/TotalAmt0551880
IRS990/PartialLiquidationInd00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0Kenneth Andrews
IRS990/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0624120
IRS990/ProgramServiceRevenueGrp/BusinessCd1624120
IRS990/ProgramServiceRevenueGrp/Desc0Contractual Revenues
IRS990/ProgramServiceRevenueGrp/Desc1Project Income - Lunch and Transport
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/ExclusionAmt10
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0411633
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt116218
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0411633
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt116218
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt10
IRS990/ProgSrvcAccomActy2Grp/Desc0N/A
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt00
IRS990/ProgSrvcAccomActy2Grp/GrantAmt00
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt00
IRS990/ProgSrvcAccomActy3Grp/Desc0N/A
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt00
IRS990/ProgSrvcAccomActy3Grp/GrantAmt00
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0565814
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0333010
IRS990/PYOtherRevenueAmt075641
IRS990/PYProgramServiceRevenueAmt0404212
IRS990/PYRevenuesLessExpensesAmt0-108662
IRS990/PYSalariesCompEmpBnftPaidAmt0821319
IRS990/PYTotalExpensesAmt01154329
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01045667
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-230178
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0516342
IRS990/SavingsAndTempCashInvstGrp/BOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0495320
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0541540
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0866680
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0987944
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0806934
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt03698418
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt014
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt088
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0473
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0575
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99984
IRS990ScheduleA/PublicSupportPY170Pct00.99965
IRS990ScheduleA/PublicSupportTotal170Amt03698418
IRS990ScheduleA/ThirtyThrPctSuprtTestsPY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0495320
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0541540
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0866680
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0987944
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0806934
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03698418
IRS990ScheduleA/TotalSupportAmt03698993
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearAmt00
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0355352
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0741042
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt01096394
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt00
IRS990ScheduleD/DonatedServicesUseFcltsAmt00
IRS990ScheduleD/EquipmentGrp/BookValueAmt0203934
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0244739
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0448673
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01241840
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt00
IRS990ScheduleD/InvestmentExpensesNotIncldAmt00
IRS990ScheduleD/LandGrp/BookValueAmt0238965
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt0238965
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LossesReportedAmt00
IRS990ScheduleD/NetUnrealizedGainsInvstAmt00
IRS990ScheduleD/OtherExpensesIncludedAmt00
IRS990ScheduleD/OtherExpensesNotIncludedAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt013064
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0587783
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt0600847
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/OtherRevenueAmt00
IRS990ScheduleD/OtherRevenuesNotIncludedAmt00
IRS990ScheduleD/PriorYearAdjustmentsAmt00
IRS990ScheduleD/RecoveriesPriorYearGrantsAmt00
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01011662
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0811315
IRS990ScheduleD/TotalExpensesPerForm990Amt01241840

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