Liabilities / Assets
41st percentile
Higher debt load relative to assets than 41% of similar nonprofits.
EIN 57-0778839 • 501(c)3 • Winnsboro, SC
Profile
Quality programs for senior adults and to receive funds from individuals, business firms, government agencies and other concerned organizations to be used for the purposes for which the agency exists.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
41st percentile
Higher debt load relative to assets than 41% of similar nonprofits.
Liabilities / Revenue
40th percentile
Higher debt load relative to revenue than 40% of similar nonprofits.
Net Margin
55th percentile
Higher net margin than 55% of similar nonprofits.
Top Officer Pay
53rd percentile
Higher top officer pay than 53% of similar nonprofits.
Top officer pay equals 6.3% of source-year revenue.
Asset Growth
54th percentile
Faster asset growth than 54% of similar nonprofits.
Revenue Growth
56th percentile
Faster revenue growth than 56% of similar nonprofits.
Assets
Up$1,294,816
Up $60,871 (+4.9%) from 2024
Liabilities
Down$38,795
Down $11,477 (-23%) from 2024
Net Assets
Up$1,256,021
Up $72,348 (+6.1%) from 2024
Revenue
Up$1,053,788
Up $102,131 (+11%) from 2024
Expenses
Up$981,440
Up $12,124 (+1.3%) from 2024
Net Income
Up$72,348
Up $90,007 (+510%) from 2024
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
Quality programs for senior adults and to receive funds from individuals, business firms, government agencies and other concerned organizations to be used for the purposes for which the agency exists.
County, to explore ways by which the council can be of service in all communities composing the organization, to cooperate with existing organizations and agencies to further promote quality programs for senior adults and to receive funds from individuals, business firms, government agencies and other concerned organizations to be used for the purposes for which the agency exists.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $887,406 | $846,698 | ▼ $40,708 |
| Cash and Non-Interest-Bearing Accounts | $164,749 | $325,250 | ▲ $160,501 |
| Pledges and Grants Receivable | $175,410 | $116,131 | ▼ $59,279 |
| Prepaid Expenses and Deferred Charges | $6,380 | $6,737 | ▲ $357 |
| Total Assets | $1,233,945 | $1,294,816 | ▲ $60,871 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $28,514 | $24,675 | ▼ $3,839 |
| Other Liabilities | $21,758 | $14,120 | ▼ $7,638 |
| Total Liabilities | $50,272 | $38,795 | ▼ $11,477 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $1,183,673 | $1,256,021 | ▲ $72,348 |
| Total Net Assets Fund Balance | $1,183,673 | $1,256,021 | ▲ $72,348 |
| Total Liabilities and Net Assets / Fund Balance | $1,233,945 | $1,294,816 | ▲ $60,871 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $816,628 | $430,387 | $1,247,015 |
| Equipment | $30,070 | $181,760 | $211,830 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Angela Connor | Executive Di | FT | $66,153 | $66,153 |
| Name | Title |
|---|---|
| Herb Rentz | Chair |
| Frank Mckinney | Vice Chair |
| Aimee Griffith | Board Member |
| Bobbie Dove | Board Member |
| Carolyn Clemens | Board Member |
| Debra Broom | Board Member |
| Line Item | Amount |
|---|---|
| Other Expenses | $495,933 |
| Salaries, Compensation, and Employee Benefits | $485,507 |
| Total Fundraising Expense | $5,250 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $111,627 | $160,637 | - | $272,264 |
| Payroll Taxes | $60,308 | $86,782 | - | $147,090 |
| Current Officers, Directors, Trustees, and Key Employees | $27,123 | $39,030 | - | $66,153 |
| All Other Expenses | $12,830 | $23,526 | $5,250 | $41,606 |
| Depreciation Depletion | $37,451 | $3,257 | - | $40,708 |
| Office Expenses | $10,715 | $6,756 | - | $17,471 |
| Other Expenses | $14,400 | $1,860 | - | $16,260 |
| Occupancy | $11,951 | $3,753 | - | $15,704 |
| Insurance | - | $10,504 | - | $10,504 |
| Conferences and Meetings | - | $2,786 | - | $2,786 |
| Total Functional Expenses | $605,093 | $371,097 | $5,250 | $981,440 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $981,440 |
| Total Expenses per Audited Statements | $981,440 |
| Total Expenses per Form 990 | $981,440 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Accrued Compensated Absences | $14,120 |
“Prior to filing, a draft copy of the form 990 is reviewed in detail by the executive director. If necessary, unresolved questions are presented to the appropriate personnel, the auditor, or other outside counsel for resolution. Then, the form 990 is given to the full board for its review prior to filing.”
“A conflict of interest statement is completed annually by each board member and officer. These forms are reviewed by management with consultation from other outside counsel if necessary. In the event of a potential conflict, that person recuses himself/herself from all discussion and/or vote on the matter in question.”
“The board reviews the executive director's compensation on an annual basis through the annual budget process. The budget, including any salary increases, is discussed and documented in the board minutes.”
“The governing documents, conflicts of interest policy, and financial statements along with the annual report are available at the organization's office and available upon request.”
“Support and various other services. The fairfield county council appoints the members of the council's board of directors, which is the council's governing authority. Accordingly, the council is considered to be a component unit of the county and its assets and liabilities and revenues and expenses have been summarized in the financial statements of the county.”
“Financial accounting standards board (fasb) asc 740-10 prescribes a comprehensive model for how an organization should measure, recognize, present, and disclose in its financial statements uncertain tax positions that fairfield county council aging has taken or expects to take on a tax return. In accordance with fasb asc 740-10, the organization recognizes the tax benefits from uncertain tax positions only if it is more-likely-than-not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The organization's income tax filings are subject to audit by various taxing authorities. Management believes the adoption of asc 740-10 resulted in no significant impact to the organization's financial statements.”
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/ActivityOrMissionDesc | 0 | COUNTY, TO EXPLORE WAYS BY WHICH THE COUNCIL CAN BE OF SERVICE IN ALL COMMUNITIES COMPOSING THE ORGANIZATION, TO COOPERATE WITH EXISTING ORGANIZATIONS AND AGENCIES TO FURTHER PROMOTE QUALITY PROGRAMS FOR SENIOR ADULTS AND TO RECEIVE FUNDS FROM INDIVIDUALS, BUSINESS FIRMS, GOVERNMENT AGENCIES AND OTHER CONCERNED ORGANIZATIONS TO BE USED FOR THE PURPOSES FOR WHICH THE AGENCY EXISTS. |
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| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 23526 |
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| IRS990/Desc | 0 | THE AGENCY PROVIDES MEALS TO OLDER ADULTS IN FAIRFIELD COUNTY THROUGH A HOME DELIVERED MEALS PROGRAM AND A CONGREGATE MEAL PROGRAM. CONGREGATE MEALS ARE SERVED EACH WEEKDAY THROUGH WINNSBORO SENIOR CENTER TO OLDER ADULTS THAT HAVE INCREASED NUTRITIONAL AND SOCIALIZATION NEEDS. HOME DELIVERED MEALS ARE PROVIDED TO OLDER ADULTS THAT ARE CONSIDERED HOMEBOUND OR HAVE LIMITED ABILITIES TO PREPARE OR PROVIDE MEALS FOR THEMSELVES. |
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| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | THE AGENCY PROVIDES TRANSPORTATION TO OLDER ADULTS WITHIN FAIRFIELD COUNTY TO AND FROM WINNSBORO SENIOR CENTER TO PARTICIPATE IN ACTIVITIES AND THE CONGREGATE MEALS PROGRAM. TRANSPORTATION IS ALSO PROVIDED TO DOCTOR APPOINTMENTS. |
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| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | ACCRUED COMPENSATED ABSENCES |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ASC 740-10 PRESCRIBES A COMPREHENSIVE MODEL FOR HOW AN ORGANIZATION SHOULD MEASURE, RECOGNIZE, PRESENT, AND DISCLOSE IN ITS FINANCIAL STATEMENTS UNCERTAIN TAX POSITIONS THAT FAIRFIELD COUNTY COUNCIL AGING HAS TAKEN OR EXPECTS TO TAKE ON A TAX RETURN. IN ACCORDANCE WITH FASB ASC 740-10, THE ORGANIZATION RECOGNIZES THE TAX BENEFITS FROM UNCERTAIN TAX POSITIONS ONLY IF IT IS MORE-LIKELY-THAN-NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY THE TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE ORGANIZATION'S INCOME TAX FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES. MANAGEMENT BELIEVES THE ADOPTION OF ASC 740-10 RESULTED IN NO SIGNIFICANT IMPACT TO THE ORGANIZATION'S FINANCIAL STATEMENTS. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 3, PART X |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | SUPPORT AND VARIOUS OTHER SERVICES. THE FAIRFIELD COUNTY COUNCIL APPOINTS THE MEMBERS OF THE COUNCIL'S BOARD OF DIRECTORS, WHICH IS THE COUNCIL'S GOVERNING AUTHORITY. ACCORDINGLY, THE COUNCIL IS CONSIDERED TO BE A COMPONENT UNIT OF THE COUNTY AND ITS ASSETS AND LIABILITIES AND REVENUES AND EXPENSES HAVE BEEN SUMMARIZED IN THE FINANCIAL STATEMENTS OF THE COUNTY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | PRIOR TO FILING, A DRAFT COPY OF THE FORM 990 IS REVIEWED IN DETAIL BY THE EXECUTIVE DIRECTOR. IF NECESSARY, UNRESOLVED QUESTIONS ARE PRESENTED TO THE APPROPRIATE PERSONNEL, THE AUDITOR, OR OTHER OUTSIDE COUNSEL FOR RESOLUTION. THEN, THE FORM 990 IS GIVEN TO THE FULL BOARD FOR ITS REVIEW PRIOR TO FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | A CONFLICT OF INTEREST STATEMENT IS COMPLETED ANNUALLY BY EACH BOARD MEMBER AND OFFICER. THESE FORMS ARE REVIEWED BY MANAGEMENT WITH CONSULTATION FROM OTHER OUTSIDE COUNSEL IF NECESSARY. IN THE EVENT OF A POTENTIAL CONFLICT, THAT PERSON RECUSES HIMSELF/HERSELF FROM ALL DISCUSSION AND/OR VOTE ON THE MATTER IN QUESTION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE BOARD REVIEWS THE EXECUTIVE DIRECTOR'S COMPENSATION ON AN ANNUAL BASIS THROUGH THE ANNUAL BUDGET PROCESS. THE BUDGET, INCLUDING ANY SALARY INCREASES, IS DISCUSSED AND DOCUMENTED IN THE BOARD MINUTES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY, AND FINANCIAL STATEMENTS ALONG WITH THE ANNUAL REPORT ARE AVAILABLE AT THE ORGANIZATION'S OFFICE AND AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 19 |
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| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 210 E WASHINGTON STREET |
| IRS990/USAddress/CityNm | 0 | WINNSBORO |
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| IRS990/USAddress/ZIPCd | 0 | 29180 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 6 |
| IRS990/VotingMembersIndependentCnt | 0 | 6 |
| IRS990/WebsiteAddressTxt | 0 | FAIRFIELDCOA.COM |
| IRS990/WhistleblowerPolicyInd | 0 | true |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | ANGELA CONNOR |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | EXECUTIVE DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8036353015 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-21 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | FAIRFIELD COUNTY COUNCIL ON AGING |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | FAIR |
| ReturnHeader/Filer/EIN | 0 | 570778839 |
| ReturnHeader/Filer/PhoneNum | 0 | 8036353015 |
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| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 883651234 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | PHILLIPS CPAS & ADVISORS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 201 LAVINIA AVE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | GREENVILLE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | SC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 29601 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8642361380 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-11-21 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | MATTHEW V PHILLIPS |
| ReturnHeader/ReturnTs | 0 | 2025-11-21T13:55:41-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-06-30 |
| ReturnHeader/TaxYr | 0 | 2024 |
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