Civic Intelligence

Harrison Co Senior Citizens Center Inc

EIN 55-0487705 • 501(c)3 • Clarksburg, WV

Profile

The Harrison County Senior Citizens Center provides a variety of programs and social services, and serves as a focal point for the delivery of services to the senior citizens of Harrison County, WV.

500 West Main StreetClarksburg, WV 26301

www.harrisoncountyseniorcenter.org

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 2025

Liabilities / Revenue

50th percentile

0.07x

Higher debt load relative to revenue than 50% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

18th percentile

-14%

Higher net margin than 18% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

48th percentile

$50,075

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 3.9% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

13th percentile

-15%

Faster asset growth than 13% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

23rd percentile

-10%

Faster revenue growth than 23% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Down

$1,068,661

Down $107,373 (-9.1%) from 2022

Liabilities

Up

$105,078

Up $9,619 (+10%) from 2022

Net Assets

Down

$963,583

Down $116,992 (-11%) from 2022

Revenue

Down

$1,350,110

Down $154,469 (-10%) from 2022

Expenses

Up

$1,476,583

Up $9,059 (+0.6%) from 2022

Net Income

Down

-$126,473

Down $163,528 (-441%) from 2022

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $564,749Liabilities 2011: $0Net Assets 2011: $564,7492011Assets 2012: $311,059Liabilities 2012: $0Net Assets 2012: $311,0592012Assets 2013: $874,500Liabilities 2013: $82,139Net Assets 2013: $792,3612013Assets 2014: $760,287Liabilities 2014: $92,769Net Assets 2014: $667,5182014Assets 2015: $695,787Liabilities 2015: $109,092Net Assets 2015: $586,6952015Assets 2016: $691,084Liabilities 2016: $59,570Net Assets 2016: $631,5142016Assets 2017: $707,915Liabilities 2017: $65,356Net Assets 2017: $642,5592017Assets 2018: $754,523Liabilities 2018: $74,565Net Assets 2018: $679,9582018Assets 2019: $709,693Liabilities 2019: $75,163Net Assets 2019: $634,5302019Assets 2020: $863,719Liabilities 2020: $74,545Net Assets 2020: $789,1742020Assets 2021: $1,147,282Liabilities 2021: $86,543Net Assets 2021: $1,060,7392021Assets 2022: $1,176,034Liabilities 2022: $95,459Net Assets 2022: $1,080,5752022Assets 2023: $1,068,661Liabilities 2023: $105,078Net Assets 2023: $963,5832023

Highlighted filing

2023

Assets$1,068,661
Liabilities$105,078
Net Assets$963,583

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2011: $1,314,894Expenses 2011: $1,304,908Net Income 2011: $9,9862011Expenses 2012: $1,410,4872012Expenses 2013: $1,363,5932013Revenue 2014: $1,278,106Expenses 2014: $1,402,949Net Income 2014: -$124,8432014Revenue 2015: $1,224,998Expenses 2015: $1,305,821Net Income 2015: -$80,8232015Revenue 2016: $1,216,071Expenses 2016: $1,171,252Net Income 2016: $44,8192016Revenue 2017: $1,158,502Expenses 2017: $1,147,457Net Income 2017: $11,0452017Revenue 2018: $1,246,976Expenses 2018: $1,209,577Net Income 2018: $37,3992018Revenue 2019: $1,266,792Expenses 2019: $1,312,220Net Income 2019: -$45,4282019Revenue 2020: $1,324,520Expenses 2020: $1,170,919Net Income 2020: $153,6012020Revenue 2021: $1,552,850Expenses 2021: $1,281,285Net Income 2021: $271,5652021Revenue 2022: $1,504,579Expenses 2022: $1,467,524Net Income 2022: $37,0552022Revenue 2023: $1,350,110Expenses 2023: $1,476,583Net Income 2023: -$126,4732023

Highlighted filing

2023

Revenue$1,350,110
Expenses$1,476,583
Net Income-$126,473

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$1.07$0.11$0.96$1.35$1.48$0.13
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.18$0.10$1.08$1.50$1.47$0.04
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.15$0.09$1.06$1.55$1.28$0.27
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.86$0.07$0.79$1.32$1.17$0.15
2019Summary only. Only limited summary data is available for this year.$0.71$0.08$0.63$1.27$1.31$0.05
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.75$0.07$0.68$1.25$1.21$0.04
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.71$0.07$0.64$1.16$1.15$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.69$0.06$0.63$1.22$1.17$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.70$0.11$0.59$1.22$1.31$0.08
2014Detailed filing. Detailed filing data is available for this year.$0.76$0.09$0.67$1.28$1.40$0.12
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.87$0.08$0.79$1.36
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.31$0.00$0.31$1.41
2011Summary only. Only limited summary data is available for this year.$0.56$0.00$0.56$1.31$1.30$0.01
Latest Detailed Filing

The latest 2023 filing currently has summary financial data only. Showing the latest detailed filing from 2021 below.

Jump To
Filing Snapshot
Filing Period
Oct 1, 2020 to Sep 30, 2021
Signed
Feb 22, 2022
Return Version
2020v4.2
Gross Receipts
$1,552,850
Mission and Program Overview

Mission

The harrison county senior citizens center provides educational, social, healthful, and recreational programs and services for all senior citizens of harrison county, west virginia. The center does not discriminate on the basis of race, color, religion, sex, sexual orientation, disability or impairment, family status or national origin.

The harrison county senior citizens center provides educational, social, healthful, and recreational programs and services, for all senior citizens of harrison county, wv, on a non-discriminatory basis as to race, color, religion, sex, sexual orientation, disability or impairment, family status and national origin.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$256,110$524,901▲ $268,791
Land, Buildings, and Equipment, Net$470,303$431,299▼ $39,004
Accounts Receivable$41,252$71,496▲ $30,244
Pledges and Grants Receivable$52,693$49,488▼ $3,205
Prepaid Expenses and Deferred Charges$12,761$10,644▼ $2,117
Inventories for Sale or Use$9,557$9,557→ $0
Total Assets$863,719$1,147,282▲ $283,563
Other Assets Total$21,043$49,897▲ $28,854
Liabilities
Accounts Payable and Accrued Expenses$74,545$86,543▲ $11,998
Total Liabilities$74,545$86,543▲ $11,998
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$704,652$998,198▲ $293,546
Net Assets With Donor Restrictions$84,522$62,541▼ $21,981
Total Net Assets Fund Balance$789,174$1,060,739▲ $271,565
Total Liabilities and Net Assets / Fund Balance$863,719$1,147,282▲ $283,563

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$244,424$151,034$395,458
Other Land Buildings$50,927$337,694$388,621
Leasehold Improvements$115,480$89,324$204,804
Equipment$15,468$31,371$46,839
Land$5,000-$5,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Beth FitzgeraldExecutive DirectorFT$39,664$39,664

Board Members and Trustees

NameTitle
WILLIAM O'FIELDPresident
E Ryan KennedyVice President
Betty WaddyBoard Member
Franklin HairstonBoard Member
Harley JeffriesBoard Member
Janet DotsonBoard Member
Sandra MossorBoard Member
Sharon HamiltonBoard Member
Susan ThomasBoard Member
Will HymanBoard Member
William PhillipsBoard Member
Donna StuartSecretary
Don BurtonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,509,910
Program Service Revenue
$37,490
Investment Income
$5,450
Other Revenue
$0
All Other Contributions
$20,259
Change in Net Assets
$271,565

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,552,850
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$120,386
Total Revenue per Audited Statements
$1,673,236
Total Revenue per Form 990
$1,552,850
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$854,247
Other Expenses$427,038
Total Fundraising Expense$23,171
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$587,220$141,276$16,235$744,731
Payroll Taxes$53,689$14,550$1,614$69,853
Occupancy$43,927$24,404$1,395$69,726
Depreciation Depletion$48,140$8,815$286$57,241
Current Officers, Directors, Trustees, and Key Employees$13,882$23,798$1,983$39,663
Insurance$25,759$6,981$774$33,514
Office Expenses$13,856$3,755$416$18,027
Travel$16,940$111$12$17,063
Fees for Services Other$6,466$1,752$194$8,412
Fees for Services Legal$5,453$1,478$164$7,095
Other Expenses$1,350$366$41$1,757
Advertising$1,148$311$35$1,494
Fees for Services Accounting$726$197$22$945
All Other Expenses-$349-$349
Total Functional Expenses$1,027,178$230,936$23,171$1,281,285

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,401,671
Expenses per Audited Statements$1,281,285
Total Expenses per Form 990$1,281,285
Expenses Not Reported on Form 990$120,386
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
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
Yes
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

Form 990 is reviewed by the executive director and finance committee prior to filing.

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

All board members are required to disclose any possibility of conflict of interest. If board members deem a conflict of interest exists, the member with the conflict must abstain from voting on any issue related to the conflict.

Form 990, Part VI, Section B, Line 15

The board reviews the compensation of the executive director and all key employees when the contracts for these positions are negotiated. The compensation rates are compared to those of similar local and statewide organizations as well as with any publicly available national data.

Form 990, Part VI, Section C, Line 18

All governing documents, conflict of interest policies, tax returns, and financial statements are available to the public upon request.

Form 990, Part VI, Section C, Line 19

All governing documents, conflict of interest policies, tax returns, and financial statements are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Harrison County Seniors Citizens Center
EIN
55-0487705
Phone
3046236795
Address
500 WEST MAIN STREET, CLARKSBURG, WV 26301

Signing Officer

Name
Beth Fitzgerald
Title
Executive Director
Phone
3046236795
Signed
2022-02-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Beth Fitzgerald
Formed
1967
Legal Domicile
Wv
Voting Board Members
13
Independent Board Members
13
Employees
64
Volunteers
48

Preparer

Firm
Herman & Cormany Cpas Ac
Address
8 CAPITOL STREET STE 600, CHARLESTON, WV 25301
Preparer
Shelly M White CPA
Phone
3043452320
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

For federal tax purposes the organization is an exempt organization under section 501(c)(3) of the internal revenue code, and was determined not to be a private foundation by the internal revenue service; however, the organization remains subject to tax on any business income unrelated to its tax-exempt purpose. There was no related business income for the year ending september 30, 2021. The organization follows fasb codification section 740 accounting for uncertainty in income taxes (asc 740). This guidance provides a recognition threshold and measurement process for uncertain tax positions, including any estimated penalties and interest associated with those uncertain tax positions. For the year ended september 30, 2021, there were no uncertain tax positions requiring accrual. The organization's form 990, return of organization exempt from income tax for the prior three (3) years are open to audit by the internal revenue service.

Raw XML AppendixShowing 400 of 524 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.

Path#Value
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IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0THE HARRISON COUNTY SENIOR CITIZENS CENTER PROVIDES EDUCATIONAL, SOCIAL, HEALTHFUL, AND RECREATIONAL PROGRAMS AND SERVICES, FOR ALL SENIOR CITIZENS OF HARRISON COUNTY, WV, ON A NON-DISCRIMINATORY BASIS AS TO RACE, COLOR, RELIGION, SEX, SEXUAL ORIENTATION, DISABILITY OR IMPAIRMENT, FAMILY STATUS AND NATIONAL ORIGIN.
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IRS990/Form990PartVIISectionAGrp/PersonNm0WILLIAM O'FIELD
IRS990/Form990PartVIISectionAGrp/PersonNm1E RYAN KENNEDY
IRS990/Form990PartVIISectionAGrp/PersonNm2DONNA STUART
IRS990/Form990PartVIISectionAGrp/PersonNm3DON BURTON
IRS990/Form990PartVIISectionAGrp/PersonNm4JANET DOTSON
IRS990/Form990PartVIISectionAGrp/PersonNm5FRANKLIN HAIRSTON
IRS990/Form990PartVIISectionAGrp/PersonNm6SHARON HAMILTON
IRS990/Form990PartVIISectionAGrp/PersonNm7WILL HYMAN
IRS990/Form990PartVIISectionAGrp/PersonNm8HARLEY JEFFRIES
IRS990/Form990PartVIISectionAGrp/PersonNm9SANDRA MOSSOR
IRS990/Form990PartVIISectionAGrp/PersonNm10WILLIAM PHILLIPS
IRS990/Form990PartVIISectionAGrp/PersonNm11SUSAN THOMAS
IRS990/Form990PartVIISectionAGrp/PersonNm12BETTY WADDY
IRS990/Form990PartVIISectionAGrp/PersonNm13BETH FITZGERALD
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IRS990/MissionDesc0THE HARRISON COUNTY SENIOR CITIZENS CENTER PROVIDES EDUCATIONAL, SOCIAL, HEALTHFUL, AND RECREATIONAL PROGRAMS AND SERVICES, FOR ALL SENIOR CITIZENS OF HARRISON COUNTY, WV, ON A NON-DISCRIMINATORY BASIS AS TO RACE, COLOR, RELIGION, SEX, SEXUAL ORIENTATION, DISABILITY OR IMPAIRMENT, FAMILY STATUS AND NATIONAL ORIGIN.
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