Civic Intelligence

Harrison County Commission on Aging Inc

EIN 61-0881515 • 501(c)3 • Cynthiana, KY

Profile

Promote participation of all citizens in health, welfare, recreational, civic, cultural and education agencies and organizations of the senior citizens of the Harrison County Commission on Aging, by acting as coordinators and grantee to administer funds to provide these services.

216 Old Lair RoadCynthiana, KY 41031

n/A

Siviq Scores

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

Liabilities / Assets

42nd percentile

0.03x

Higher debt load relative to assets than 42% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

34th percentile

0.02x

Higher debt load relative to revenue than 34% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

59th percentile

9.0%

Higher net margin than 59% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

76th percentile

18%

Faster asset growth than 76% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

61st percentile

14%

Faster revenue growth than 61% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$969,016

Up $227,814 (+31%) from 2023

Liabilities

Down

$0

Down $23,922 (-100%) from 2023

Net Assets

Up

$969,016

Up $251,736 (+35%) from 2023

Revenue

Up

$1,331,537

Up $183,291 (+16%) from 2023

Expenses

Up

$1,079,801

Up $34,638 (+3.3%) from 2023

Net Income

Up

$251,736

Up $148,653 (+144%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $23,292Liabilities 2011: $21,901Net Assets 2011: $1,3912011Assets 2016: $102,025Liabilities 2016: $10,585Net Assets 2016: $91,4402016Assets 2017: $67,572Liabilities 2017: $7,043Net Assets 2017: $60,5292017Assets 2018: $151,084Liabilities 2018: $8,665Net Assets 2018: $142,4192018Assets 2019: $285,181Liabilities 2019: $12,421Net Assets 2019: $272,7602019Assets 2020: $422,677Liabilities 2020: $16,046Net Assets 2020: $406,6312020Assets 2021: $485,218Liabilities 2021: $27,266Net Assets 2021: $457,9522021Assets 2022: $627,920Liabilities 2022: $13,723Net Assets 2022: $614,1972022Assets 2023: $741,202Liabilities 2023: $23,922Net Assets 2023: $717,2802023Assets 2024: $969,016Liabilities 2024: $0Net Assets 2024: $969,0162024

Highlighted filing

2024

Assets$969,016
Liabilities$0
Net Assets$969,016

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $427,102Expenses 2011: $449,727Net Income 2011: -$22,6252011Revenue 2016: $323,910Expenses 2016: $317,098Net Income 2016: $6,8122016Revenue 2017: $199,142Expenses 2017: $342,288Net Income 2017: -$143,1462017Revenue 2018: $229,112Expenses 2018: $592,716Net Income 2018: -$363,6042018Revenue 2019: $804,763Expenses 2019: $674,422Net Income 2019: $130,3412019Revenue 2020: $879,763Expenses 2020: $745,892Net Income 2020: $133,8712020Revenue 2021: $812,708Expenses 2021: $761,387Net Income 2021: $51,3212021Revenue 2022: $1,008,040Expenses 2022: $851,795Net Income 2022: $156,2452022Revenue 2023: $1,148,246Expenses 2023: $1,045,163Net Income 2023: $103,0832023Revenue 2024: $1,331,537Expenses 2024: $1,079,801Net Income 2024: $251,7362024

Highlighted filing

2024

Revenue$1,331,537
Expenses$1,079,801
Net Income$251,736

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Apr 28, 2025
Return Version
2023v6.0
Gross Receipts
$1,331,537
Mission and Program Overview

Mission

Promote participation of all citizens in health, welfare, recreational, civic, cultural and education agencies and organizations of the senior citizens of the harrison co commission on aging, by acting as coordinators and grantee to administer funds to provide these services.

Promote participation of all citizens in health, welfare, recreational, civic cultural and education agencies and organizations of the senior citizens of the Harrison County Commission on aging by acting as coordinators and grantee to administer funds to provide

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$583,182$673,698▲ $90,516
Land, Buildings, and Equipment, Net$120,403$288,808▲ $168,405
Accounts Receivable$26,556$0▼ $26,556
Prepaid Expenses and Deferred Charges$4,551$0▼ $4,551
Savings and Temporary Cash Investments$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors-$0-
Total Assets$741,202$969,016▲ $227,814
Other Assets Total$6,510$6,510→ $0
Liabilities
Accounts Payable and Accrued Expenses$23,922$0▼ $23,922
Grants Payable-$0-
Mortgage Notes Payable Secured by Investment Property-$0-
Unsecured Notes Loans Payable-$0-
Deferred Revenue-$0-
Escrow Account Liability-$0-
Tax Exempt Bond Liabilities-$0-
Total Liabilities$23,922$0▼ $23,922
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$717,280$969,016▲ $251,736
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$717,280$969,016▲ $251,736
Total Liabilities and Net Assets / Fund Balance$741,202$969,016▲ $227,814

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$83,030$45,216$128,246
Land$120,477-$120,477
Buildings$85,375$4,493$89,868
Equipment$-74$42,085$42,011
Leasehold Improvements$0$0$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Robin FlorenceDirectorFT$71,134$71,134

Board Members and Trustees

NameTitle
Donna MooreChairman
Brian CanuppDirector
Haley WestDirector
Isaac DaileyDirector
Jan Ann PennDirector
JasonMarshallDirector
Kelly BessonDirector
Michele BarnettDirector
Barbara FredricksSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$409,553
Program Service Revenue
$921,984
Investment Income
$0
Other Revenue
$0
All Other Contributions
$40,000
Change in Net Assets
$251,736
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$746,112
Other Expenses$333,689
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$568,300--$568,300
Payroll Taxes$88,588--$88,588
Current Officers, Directors, Trustees, and Key Employees$71,134$0$0$71,134
Travel$68,577--$68,577
Other Expenses$54,297$0$0$54,297
Insurance$42,879--$42,879
Occupancy$36,562--$36,562
Office Expenses$34,566--$34,566
Other Employee Benefits$18,090--$18,090
Depreciation Depletion$8,863--$8,863
Fees for Services Accounting$8,500--$8,500
Advertising$366--$366
Total Functional Expenses$1,079,801$0$0$1,079,801
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
Loans from Officers, Directors, Trustees, and Key Employees-$0-
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
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 completed by CPA firm and submitted to the Harrison County Commission Board Members for approval, once approved, 990 is submitted to the IRS.

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

Through monthly staff meetings and board oversight.

Form 990, Part VI, Section B, Line 15

In accordance with hiring and salary determination policies.

Form 990, Part VI, Section C, Line 19

Available upon request

Filing and Contact Details

Filer

Filer Name
Harrison County Commission on Aging Inc
EIN
61-0881515
Phone
8592345801
Address
216 Old Lair Road, Cynthiana, KY 41031

Signing Officer

Name
Robin Florence
Title
Center Director
Phone
8592345801
Signed
2025-04-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robin Florence
Formed
1974
Legal Domicile
Ky
Voting Board Members
9
Independent Board Members
9
Employees
33
Volunteers
0

Preparer

Firm
Patrick and Associates LLC
Address
124 Candlewood Drive, Winchester, KY 40391
Preparer
Tammy Patrick
Phone
8598081329
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IRS990/PrincipalOfficerNm0Robin Florence
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/Desc0ADHC Medicaid Revenue
IRS990/ProgramServiceRevenueGrp/Desc1ADHC Program Revenue
IRS990/ProgramServiceRevenueGrp/Desc2CACFP Food Program Revenue
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/ExclusionAmt10
IRS990/ProgramServiceRevenueGrp/ExclusionAmt20
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0889014
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt115804
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt217166
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0889014
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt115804
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt217166
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt10
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt20
IRS990/ProgSrvcAccomActy2Grp/Desc0Adult Day Care - Provide care to individuals that are 21 years old or over.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0725698
IRS990/ProgSrvcAccomActy2Grp/GrantAmt00
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0281017
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0254237
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0867229
IRS990/PYRevenuesLessExpensesAmt0103083
IRS990/PYSalariesCompEmpBnftPaidAmt0790926
IRS990/PYTotalExpensesAmt01045163
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01148246
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0251736
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/RevenueAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/CommunityTrustInd0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0260828
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0281017
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0191211
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0182868
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0204685
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01120609
IRS990ScheduleA/PublicSupportCY170Pct01
IRS990ScheduleA/PublicSupportPY170Pct01
IRS990ScheduleA/PublicSupportTotal170Amt01120609
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0260828
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0281017
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0191211
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0182868
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0204685
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01120609
IRS990ScheduleA/TotalSupportAmt01120609
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt085375
IRS990ScheduleD/BuildingsGrp/DepreciationAmt04493
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt089868
IRS990ScheduleD/EquipmentGrp/BookValueAmt0-74
IRS990ScheduleD/EquipmentGrp/DepreciationAmt042085
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt042011
IRS990ScheduleD/LandGrp/BookValueAmt0120477
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0120477
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt083030
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt045216
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0128246
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0288808
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 990 is completed by CPA firm and submitted to the Harrison County Commission Board Members for approval, once approved, 990 is submitted to the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Through monthly staff meetings and board oversight.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2In accordance with hiring and salary determination policies.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Available upon request
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0KY
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondLiabilitiesGrp/EOYAmt00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0741202
IRS990/TotalAssetsEOYAmt0969016
IRS990/TotalAssetsGrp/BOYAmt0741202
IRS990/TotalAssetsGrp/EOYAmt0969016
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0409553
IRS990/TotalEmployeeCnt033
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00

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