Better Business Bureau Report for
Kling Center

Better Business Bureau Report issued March 2018
Better Business Bureau Report expires March 2019

Does not meet one or more standards
This charity does not meet one or more of the 20 standards for Charity Accountability. Find out more...

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Charity Contact Information

Name: Kling Center
Address: 219 West Ormsby Avenue
  Louisville, KY 40203
Phone: 502-636-3424
Web Address:
Also known as:Arthur S Kling Center
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Better Business Bureau Comments

Year, State Incorporated: 1978, Kentucky
Affiliates: None
Stated Purpose: The Kling Center's mission statement is to assist seniors in living a healthy, and more independent life.

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Evaluation Conclusions


Kling Center does not meet the following 6 Standards for Charity Accountability.

Standard 6: Board Policy on Effectiveness - Have a board policy of assessing, no less than every two years, the organization's performance and effectiveness and of determining future actions required to achieve its mission.

Kling Center does not meet this Standard because:

  • The board of directors does not have a written policy stating that, at least once every two years, an appraisal be done assessing the organization’s performance and effectiveness and determining future actions required to achieve its mission.

Standard 12: Detailed Functional Breakdown of Expenses - Include in the financial statements a breakdown of expenses (e.g., salaries, travel, postage, etc.) that shows what portion of these expenses was allocated to program, fund raising, and administrative activities. If the charity has more than one major program category, the schedule should provide a breakdown for each category.

Kling Center does not meet this Standard because, in the organization's financial statements, the detailed functional breakdown of expenses:

  • Was not included. A detailed functional breakdown shows expenses by natural classification (e.g., salaries, travel, postage, etc.) and indicates what portion of these expenses was allocated to program, fund raising, and administrative activities).

Standard 14: Budget - Have a board-approved annual budget for its current fiscal year, outlining projected expenses for major program activities, fund raising, and administration.

Kling Center does not meet this Standard because:

  • The organization did not provide a current-year budget that includes a breakdown of projected expenses in the categories of program, administration and fundraising. 

Standard 16: Annual Report - Have an annual report available to all, on request, that includes: (a) the organization's mission statement, (b) a summary of the past year's program service accomplishments, (c) a roster of the officers and members of the board of directors, (d) financial information that includes (i) total income in the past fiscal year, (ii) expenses in the same program, fund raising and administrative categories as in the financial statements, and (iii) ending net assets.

Kling Center does not meet this standard because:

  • The organization does not have a current annual report. 

Standard 17: Web Site Disclosures - Include on any charity websites that solicit contributions, the same information that is recommended for annual reports, as well as the mailing address of the charity and electronic access to its most recent IRS Form 990.

 The Kling Center does not meet this standard because: 

  • The organization's website does not include a current annual report or its most recent IRS Form 990. 

Standard 18: Privacy for Written Appeals & Internet Privacy - Address privacy concerns of donors by (a) providing in written appeals, at least annually, a means (e.g., such as a check off box) for both new and continuing donors to inform the charity if they do not want their name and address shared outside the organization, (b) providing a clear, prominent and easily accessible privacy policy on any of its websites that tells visitors (i) what information, if any, is being collected about them by the charity and how this information will be used, (ii) how to contact the charity to review personal information collected and request corrections, (iii) how to inform the charity (e.g., a check off box) that the visitor does not wish his/her personal information to be shared outside the organization, and (iv) what security measures the charity has in place to protect personal information.

Kling Center does not meet this Standard because its website does not include:

  • A privacy policy
In addition, the Louisville Better Business Bureau requested but did not receive complete information on the organization’s effectiveness measures and finances and is unable to verify the organization's compliance with the following four Standards for Charity Accountability: 7, 8, 9, and 13.
Kling Center meets the remaining 10 Standards for Charity Accountability.
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The Kling Center provides educational, recreational, fellowship and local travel opportunities designed to help seniors maintain a full and active lifestyle. The Kling Center offers the assistant of a social worker to assist in helping its clients with Medicare/Medicaid, Social Security issues, and also to provide counseling. Seniors area also offered assistance with housing, banking etc.

For the fiscal year ended June 30, 2017, Kling Center's program expenses were:

Senior Program 118,748
Total Program Expenses: $118,748
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Chief Executive :

Chair of the Board: Steve Gahafer
Chair's Profession / Business Affiliation: retired

Board Size: 12

Paid Staff Size: 2

*Compensation includes annual salary and, if applicable, benefit plans, expense accounts, and other allowances.
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Fund Raising


Method(s) Used:

Methods of fund raising include direct mail, invitations to fund raising events, and grant proposals.

In addition, the Kling Center is a Metro United Way member agency.

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Tax Status


This organization is tax-exempt under section 501(c)(3) of the Internal Revenue Code. It is eligible to receive contributions deductible as charitable donations for federal income tax purposes.
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The following information is based on Kling Center's IRS Form 990 EZ for the fiscal year ended June 30, 2017.

Ending net assets as reported below are unrestricted net assets.

Source of Funds  
Contributions, Grants 115,866
Investment 6,739
Misc 2,443
Total Income $125,048


Uses of Funds as a % of Total Expenses

Programs: 53%    Administrative: 0  Other Expenses: 47%

Total income $125,048
Program expenses $118,748
Fund raising expenses 0
Administrative expenses 0
Other Expenses 107,227
Total expenses $225,975
Expenses in Excess of Income (100,927)
Beginning net assets 243,311
Ending net assets 142,384
Total liabilities
Total assets $142,384

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An organization may change its practices at any time without notice. A copy of this report has been shared with the organization prior to publication. It is not intended to recommend or deprecate, and is furnished solely to assist you in exercising your own judgment. If the report is about a charity and states the charity meets or does not meet the BBB Standards for Charity Accountability, it reflects the results of an evaluation of information and materials provided voluntarily by the charity. The name Better Business Bureau is a registered service mark of the Council of Better Business Bureaus, Inc.

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