Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Boyd County Council on Aging Inc.
EIN 61-0718245 • 501(c)3 • Ashland, KY
Pub. 78 Eligible990-N Coverage
Profile
Drop-in center for senior adults
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
No value available
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
61st percentile
Higher net margin than 61% of similar nonprofits.
Top Officer Pay
91st percentile
Higher top officer pay than 91% of similar nonprofits.
Top officer pay equals 23.7% of source-year revenue.
Asset Growth
66th percentile
Faster asset growth than 66% of similar nonprofits.
Revenue Growth
64th percentile
Faster revenue growth than 64% of similar nonprofits.
Balance Sheet
Assets
Up$85,663
Up $6,618 (+8.4%) from 2023
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
Up$85,663
Up $6,618 (+8.4%) from 2023
Revenue
Up$80,258
Up $7,749 (+11%) from 2023
Expenses
Down$73,640
Down $10,751 (-13%) from 2023
Net Income
Up$6,618
Up $18,500 (+156%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $85,663
- Liabilities
- -
- Net assets
- $85,663
- Revenue
- $80,258
- Expenses
- $73,640
- Net income
- $6,618
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Aug 23, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $80,258
Mission and Program Overview
Mission
Drop-in center for senior adults
Program Services
| Description | Grants | Expenses |
|---|---|---|
| PROVIDE AN ENGAGING ENVIRONMENT OF FELLOWSHIP AND CONVERSATION FOR SENIOR ADULTS, OFFERING HOT MEALS, ACTIVITIES, ART CLASSES, ASSISTANCE WITH SOCIAL SECURITY, MEDICARE, TAXES AND OTHER EDUCATIONAL PROGRAMS RELATING TO SENIOR ADULTS, APPROXIMATELY 150 SENIOR ADULTS PER WEEK. | - | $73,640 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| SUE DOWDY | Director | FT | $19,008 | - | $19,008 |
| BERNARD O'NAN | Chairman | - | $0 | - | - |
| JANE MCCLELLAN | Secretary | - | $0 | - | - |
| JOHN CLEVENGER | Treasurer | - | $0 | - | - |
| BRENT CLARK | Board Member | - | $0 | - | - |
| DIANNA CLARK | Board Member | - | $0 | - | - |
| JENIFER CANTRELL | Board Member | - | $0 | - | - |
| VINCENZO FRASOLA | Board Member | - | $0 | - | - |
| MARILYN MASON | Board Member | - | $0 | - | - |
| GREG FRAZER | Board Member | - | $0 | - | - |
| KEVIN LETT | Board Member | - | $0 | - | - |
| CINDY BLANTON | Board Member | - | $0 | - | - |
| TABBATHA MAYNARD | Board Member | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Boyd County Council on Aging Inc
- EIN
- 61-0718245
- Phone
- 6063247323
- Address
- PO BOX 324, ASHLAND, KY 41105
Signing Officer
- Name
- BERNARD O'NAN
- Title
- Chairman
- Phone
- 6063247323
- Signed
- 2025-08-23
Preparer
- Firm
- Kelley Galloway Smith Goolsby Psc
- Address
- 1200 CORPORATE COURT PO BOX 990, ASHLAND, KY 41105-0990
- Preparer
- John M Spears CPA Cgma
- Phone
- 6063291811
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16
“Expenses advertisement 200 office supplies 262 safety deposit box 13 2 workers comp 872 property ins 4,805 program food expense 1,020 supplies 726 kitchen supplies 108 pest control 240 repairs and maint 655 utilities 9,615 other 729 penalties 70 total 19,317”
Form 990-ez, Part III, Line 28
“Provide an engaging environment of fellowship and conversation for senior adults, offering hot meals, activities, art classes, assistance with social security, medicare, taxes and other educational programs relating to senior adults, approximately 150 senior adults per week.”
Raw XML Appendix165 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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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 9 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 10 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 11 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 12 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | SUE DOWDY |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | BRENT CLARK |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | VINCENZO FRASOLA |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 8 | MARILYN MASON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 9 | GREG FRAZER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 10 | KEVIN LETT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 11 | CINDY BLANTON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 12 | TABBATHA MAYNARD |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | CHAIRMAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | BOARD MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | BOARD MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | BOARD MEMBER |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 12 | BOARD MEMBER |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 19317 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | DROP-IN CENTER FOR SENIOR ADULTS |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 182 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | PROVIDE AN ENGAGING ENVIRONMENT OF FELLOWSHIP AND CONVERSATION FOR SENIOR ADULTS, OFFERING HOT MEALS, ACTIVITIES, ART CLASSES, ASSISTANCE WITH SOCIAL SECURITY, MEDICARE, TAXES AND OTHER EDUCATIONAL PROGRAMS RELATING TO SENIOR ADULTS, APPROXIMATELY 150 SENIOR ADULTS PER WEEK. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 73640 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 54141 |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | KY |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 73640 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 73640 |
| IRS990EZ/TotalRevenueAmt | 0 | 80258 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | NA |
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| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 68263 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 30000 |
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| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 1.00000 |
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| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES ADVERTISEMENT 200 OFFICE SUPPLIES 262 SAFETY DEPOSIT BOX 13 2 WORKERS COMP 872 PROPERTY INS 4,805 PROGRAM FOOD EXPENSE 1,020 SUPPLIES 726 KITCHEN SUPPLIES 108 PEST CONTROL 240 REPAIRS AND MAINT 655 UTILITIES 9,615 OTHER 729 PENALTIES 70 TOTAL 19,317 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | PROVIDE AN ENGAGING ENVIRONMENT OF FELLOWSHIP AND CONVERSATION FOR SENIOR ADULTS, OFFERING HOT MEALS, ACTIVITIES, ART CLASSES, ASSISTANCE WITH SOCIAL SECURITY, MEDICARE, TAXES AND OTHER EDUCATIONAL PROGRAMS RELATING TO SENIOR ADULTS, APPROXIMATELY 150 SENIOR ADULTS PER WEEK. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART III, LINE 28 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | BERNARD O'NAN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | CHAIRMAN |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6063247323 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-08-23 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | BOYD COUNTY COUNCIL ON AGING INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | BOYD |
| ReturnHeader/Filer/EIN | 0 | 610718245 |
| ReturnHeader/Filer/PhoneNum | 0 | 6063247323 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 324 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | ASHLAND |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | KY |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 41105 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 611129886 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | KELLEY GALLOWAY SMITH GOOLSBY PSC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 1200 CORPORATE COURT PO BOX 990 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | ASHLAND |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | KY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 411050990 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 6063291811 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-08-25 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JOHN M SPEARS CPA CGMA |
| ReturnHeader/ReturnTs | 0 | 2025-08-26T14:59:42-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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