Liabilities / Assets
90th percentile
Higher debt load relative to assets than 90% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.63x
Liabilities / Revenue
85th percentile
Higher debt load relative to revenue than 85% of similar nonprofits.
Net Margin
44th percentile
Higher net margin than 44% of similar nonprofits.
Top Officer Pay
92nd percentile
Higher top officer pay than 92% of similar nonprofits.
Top officer pay equals 20.1% of source-year revenue.
Asset Growth
57th percentile
Faster asset growth than 57% of similar nonprofits.
Revenue Growth
41st percentile
Faster revenue growth than 41% of similar nonprofits.
Balance Sheet
Assets
Up$67,207
Up $3,827 (+6.0%) from 2012
Net Assets
Down$25,088
Down $38,292 (-60%) from 2012
Liabilities
Up$42,119
Up $42,119 from 2012
Revenue And Expenses
Revenue
Down$247,216
Down $10,274 (-4.0%) from 2012
Expenses
Up$245,981
Up $3,354 (+1.4%) from 2012
Net Income
Down$1,235
Down $13,628 (-92%) from 2012
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2013 to Dec 31, 2013
- Signed
- May 12, 2014
- Return Version
- 2013v3.1
- Gross Receipts
- $247,216
Mission and Program Overview
Mission
Counseling at-risk children
To develop a holistic system of care that at-risk, delinquent, and or neglected children are given viable opportunities to become productive human beings; with their families and caretakers being provided opportunities to acquire the skills and resources needed to support them.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $25,638 | $25,638 | → $0 |
| Cash and Non-Interest-Bearing Accounts | $13,080 | $21,931 | ▲ $8,851 |
| Accounts Receivable | $24,662 | $19,638 | ▼ $5,024 |
| Total Assets | $63,380 | $67,207 | ▲ $3,827 |
| Liabilities | |||
| Other Liabilities | - | $42,119 | - |
| Total Liabilities | $0 | $42,119 | ▲ $42,119 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $63,380 | $25,088 | ▼ $38,292 |
| Total Net Assets Fund Balance | $63,380 | $25,088 | ▼ $38,292 |
| Total Liabilities and Net Assets / Fund Balance | $63,380 | $67,207 | ▲ $3,827 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $25,638 | - | $25,638 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Rick Emerson | President | FT | $49,793 | $49,793 |
| Karen Emerson | Secretary | PT | $12,000 | $12,000 |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $116,984
- Program Service Revenue
- $130,232
- Investment Income
- $0
- Other Revenue
- $0
- All Other Contributions
- $26,987
- Change in Net Assets
- $1,235
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $154,134 |
| Other Expenses | $77,221 |
| Total Fundraising Expense | $30,149 |
| Professional Fundraising Fees | $10,481 |
| Grants and Similar Amounts Paid | $4,145 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $80,584 | - | - | $80,584 |
| Current Officers, Directors, Trustees, and Key Employees | $16,598 | $28,597 | $16,598 | $61,793 |
| Occupancy | $15,353 | $5,316 | $1,699 | $22,368 |
| Insurance | $14,634 | - | - | $14,634 |
| Payroll Taxes | $8,025 | $2,361 | $1,371 | $11,757 |
| Office Expenses | $10,919 | $257 | - | $11,176 |
| Fees for Services Management | $11,120 | - | - | $11,120 |
| Fees for Services Professional Fundraising | - | - | $10,481 | $10,481 |
| Fees for Services Other | $9,133 | - | - | $9,133 |
| Grants to Domestic Individuals | $4,145 | - | - | $4,145 |
| Information Technology | - | $3,810 | - | $3,810 |
| Travel | $3,129 | - | - | $3,129 |
| Other Expenses | - | $1,221 | - | $1,221 |
| Advertising | $580 | - | - | $580 |
| Total Functional Expenses | $174,220 | $41,612 | $30,149 | $245,981 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $10,481 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Payroll Liabilities | $42,119 |
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 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
Officer directors etc family relationship Part VI line 2
“Rick emerson and karen emerson are husband and wife. That is the only family relationship among the officers and directors.”
Form 990 governing body review Part VI line 11
“The governing body shall be given a copy of this form 990 prior to filing. All comments and concerns are informally addressed and considered such that the board is in agreement to file the form 990.”
Conflict of interest policy compliance Part VI line 12C
“The board is apprised of any potential conflicts at regularly scheduled meetings. A conflict has never arisen. If one does the officer or director creating the conflict either removes the conflict or the remaining board members unanimously decide that the transaction is at arms length to the emerson center. If they do not so decide then the transaction is not entered into.”
CEO executive director top management comp Part VI line 15A
“The board determines compensation based on a variety of factors. Primarily the board considers what is reasonable in light of the average compensation of comparable persons in the local community. The board also considers the individual's job duties, hours required, and the resources available to pay the individual. The compensation is reviewed on a yearly basis or sooner at the request of the individual employed or any board member.”
Other officer or key employee compensation Part VI line 15B
“The board determines compensation based on a variety of factors. Primarily the board considers what is reasonable in light of the average compensation of comparable persons in the local community. The board also considers the individual's job duties, hours required, and the resources available to pay the individual. The compensation is reviewed on a yearly basis or sooner at the request of the individual employed or any board member.”
Governing documents etc available to public Part VI line 19
“The emerson center's governing documents are available for viewing at the emerson center which is located in the middle of town. The center is open monday through friday and the documents may be viewed at any time the center is open.”
Filing and Contact Details
Filer
- EIN
- 20-1449622
Signing Officer
- Name
- Rick Emerson
- Title
- President
- Phone
- 3182519100
- Signed
- 2014-05-12
- Discuss with paid preparer
- No
Organization Details
- Principal Officer
- Rick Emerson
- Formed
- 2004
- Legal Domicile
- La
- Voting Board Members
- 10
- Independent Board Members
- 8
- Employees
- 8
- Volunteers
- 20
Preparer
- Preparer
- Justin Kavalir
- Phone
- 3185149717
Supplemental Narrative
Additional Explanations
Explanation of other changes in net assets or fund balances Part XI line 9
“Additional likely liabilities were recorded in 2013 to reflect payroll taxes potentially owed.”
Raw XML Appendix351 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/AccountsReceivableGrp/BOYAmt | 0 | 24662 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 19638 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | TO DEVELOP A HOLISTIC SYSTEM OF CARE THAT AT-RISK, DELINQUENT, AND OR NEGLECTED CHILDREN ARE GIVEN VIABLE OPPORTUNITIES TO BECOME PRODUCTIVE HUMAN BEINGS; WITH THEIR FAMILIES AND CARETAKERS BEING PROVIDED OPPORTUNITIES TO ACQUIRE THE SKILLS AND RESOURCES NEEDED TO SUPPORT THEM. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 580 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 580 |
| IRS990/AllOtherContributionsAmt | 0 | 26987 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | RICK EMERSON |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 3182519100 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1 | 0 | 285 JED RD |
| IRS990/BooksInCareOfDetail/USAddress/City | 0 | Ruston |
| IRS990/BooksInCareOfDetail/USAddress/State | 0 | LA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCode | 0 | 712706998 |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 13080 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 21931 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 16598 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 28597 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 16598 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 61793 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/ContriRptFundraisingEventAmt | 0 | 2597 |
| IRS990/CreditCounselingInd | 0 | false |
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| IRS990/CYContributionsGrantsAmt | 0 | 116984 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 4145 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 77221 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 130232 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 1235 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 154134 |
| IRS990/CYTotalExpensesAmt | 0 | 245981 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 30149 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 10481 |
| IRS990/CYTotalRevenueAmt | 0 | 247216 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/Desc | 0 | Because the State of Louisiana did not continue providing grants for 2013, the Emerson Centre underwent changed the method it was paid in 2013 by accepting Medicaid and Blue Cross Blue Shield of Louisiana. The Centre lost three employees by the end of 2013. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 8 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 174220 |
| IRS990/FamilyOrBusinessRlnInd | 0 | true |
| IRS990/FeesForServicesManagementGrp/ProgramServicesAmt | 0 | 11120 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 11120 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 9133 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 9133 |
| IRS990/FeesForServicesProfFundraising/FundraisingAmt | 0 | 10481 |
| IRS990/FeesForServicesProfFundraising/TotalAmt | 0 | 10481 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form8899Filedind | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 20.00 |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | RICK EMERSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | KAREN EMERSON |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 49793 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 12000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | SECRETARY |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 2004 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/FundraisingAmt | 0 | 2597 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 10 |
| IRS990/GovernmentGrantsAmt | 0 | 87400 |
| IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt | 0 | 4145 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 4145 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 247216 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 8 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 3810 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 3810 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 14634 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 14634 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 5 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 25638 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 25638 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 25638 |
| IRS990/LegalDomicileStateCd | 0 | LA |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | TO DEVELOP A HOLISTIC SYSTEM OF CARE THAT AT-RISK, DELINQUENT, AND OR NEGLECTED CHILDREN ARE GIVEN VIABLE OPPORTUNITIES TO BECOME PRODUCTIVE HUMAN BEINGS; WITH THEIR FAMILIES AND CARETAKERS BEING PROVIDED OPPORTUNITIES TO ACQUIRE THE SKILLS AND RESOURCES NEEDED TO SUPPORT THEM. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 63380 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 25088 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/FundraisingAmt | 0 | 1699 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 5316 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 15353 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 22368 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 257 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 10919 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 11176 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | -42119 |
| IRS990/OtherExpensesGrp/Desc | 0 | MISCELLANEOUS TAXES |
| IRS990/OtherExpensesGrp/Desc | 1 | MISCELLANEOUS |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 50 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 1221 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 50 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 1221 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 42119 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 80584 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 80584 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 1371 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 2361 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 8025 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 11757 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | RICK EMERSON |
| IRS990/PriorPeriodAdjustmentsAmt | 0 | 2592 |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 621300 |
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| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 621300 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 621300 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | COUNSELING - MAGELLAN |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | COUNSELING - LA HEALTH |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | COUNSELING - SOUTHERN |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | OTHER COUNSELING |
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| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 15046 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 848 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 25460 |
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| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 848 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 25460 |
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| IRS990/PYTotalRevenueAmt | 0 | 257490 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
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| IRS990/ReconcilationRevenueExpnssAmt | 0 | 1235 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
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| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
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| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 130232 |
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| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 266678 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 333144 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 309520 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 1251212 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt | 0 | 130232 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt | 0 | 32634 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt | 0 | 162866 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.98600 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 1394300 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt | 0 | 19778 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 19778 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 247216 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 257520 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 266678 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 333144 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 309520 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 1414078 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 247216 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 257520 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 266678 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 333144 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 309520 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 1414078 |
| 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 |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 25638 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 25638 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 42119 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | PAYROLL LIABILITIES |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 25638 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 42119 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | RICK EMERSON AND KAREN EMERSON ARE HUSBAND AND WIFE. THAT IS THE ONLY FAMILY RELATIONSHIP AMONG THE OFFICERS AND DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE GOVERNING BODY SHALL BE GIVEN A COPY OF THIS FORM 990 PRIOR TO FILING. ALL COMMENTS AND CONCERNS ARE INFORMALLY ADDRESSED AND CONSIDERED SUCH THAT THE BOARD IS IN AGREEMENT TO FILE THE FORM 990. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE BOARD IS APPRISED OF ANY POTENTIAL CONFLICTS AT REGULARLY SCHEDULED MEETINGS. A CONFLICT HAS NEVER ARISEN. IF ONE DOES THE OFFICER OR DIRECTOR CREATING THE CONFLICT EITHER REMOVES THE CONFLICT OR THE REMAINING BOARD MEMBERS UNANIMOUSLY DECIDE THAT THE TRANSACTION IS AT ARMS LENGTH TO THE EMERSON CENTER. IF THEY DO NOT SO DECIDE THEN THE TRANSACTION IS NOT ENTERED INTO. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE BOARD DETERMINES COMPENSATION BASED ON A VARIETY OF FACTORS. PRIMARILY THE BOARD CONSIDERS WHAT IS REASONABLE IN LIGHT OF THE AVERAGE COMPENSATION OF COMPARABLE PERSONS IN THE LOCAL COMMUNITY. THE BOARD ALSO CONSIDERS THE INDIVIDUAL'S JOB DUTIES, HOURS REQUIRED, AND THE RESOURCES AVAILABLE TO PAY THE INDIVIDUAL. THE COMPENSATION IS REVIEWED ON A YEARLY BASIS OR SOONER AT THE REQUEST OF THE INDIVIDUAL EMPLOYED OR ANY BOARD MEMBER. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE BOARD DETERMINES COMPENSATION BASED ON A VARIETY OF FACTORS. PRIMARILY THE BOARD CONSIDERS WHAT IS REASONABLE IN LIGHT OF THE AVERAGE COMPENSATION OF COMPARABLE PERSONS IN THE LOCAL COMMUNITY. THE BOARD ALSO CONSIDERS THE INDIVIDUAL'S JOB DUTIES, HOURS REQUIRED, AND THE RESOURCES AVAILABLE TO PAY THE INDIVIDUAL. THE COMPENSATION IS REVIEWED ON A YEARLY BASIS OR SOONER AT THE REQUEST OF THE INDIVIDUAL EMPLOYED OR ANY BOARD MEMBER. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE EMERSON CENTER'S GOVERNING DOCUMENTS ARE AVAILABLE FOR VIEWING AT THE EMERSON CENTER WHICH IS LOCATED IN THE MIDDLE OF TOWN. THE CENTER IS OPEN MONDAY THROUGH FRIDAY AND THE DOCUMENTS MAY BE VIEWED AT ANY TIME THE CENTER IS OPEN. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | ADDITIONAL LIKELY LIABILITIES WERE RECORDED IN 2013 TO REFLECT PAYROLL TAXES POTENTIALLY OWED. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Officer directors etc family relationship Part VI line 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990 governing body review Part VI line 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Conflict of interest policy compliance Part VI line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | CEO executive director top management comp Part VI line 15a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Other officer or key employee compensation Part VI line 15b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Governing documents etc available to public Part VI line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Explanation of other changes in net assets or fund balances Part XI line 9 |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | LA |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TempOrPermanentEndowmentsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 63380 |
| IRS990/TotalAssetsEOYAmt | 0 | 67207 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 63380 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 67207 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 116984 |
| IRS990/TotalEmployeeCnt | 0 | 8 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 30149 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 41612 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 174220 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 245981 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 42119 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 42119 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 63380 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 25088 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 174220 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 130232 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 61793 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 130232 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 247216 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 20 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 63380 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 67207 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TransactionWithControlEntInd | 0 | false |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 3129 |
| IRS990/TravelGrp/TotalAmt | 0 | 3129 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UnrestrictedNetAssetsGrp/BOYAmt | 0 | 63380 |
| IRS990/UnrestrictedNetAssetsGrp/EOYAmt | 0 | 25088 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 10 |
| IRS990/VotingMembersIndependentCnt | 0 | 8 |
| IRS990/WebsiteAddressTxt | 0 | EMERSONCENTRE.COM |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2015-11-30 17:44:51Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | false |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | RICK EMERSON |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 3182519100 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2014-05-12 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1 | 0 | EMERSON CENTRE INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | EMER |
| ReturnHeader/Filer/EIN | 0 | 201449622 |
| ReturnHeader/Filer/USAddress/AddressLine1 | 0 | 285 JED RD |
| ReturnHeader/Filer/USAddress/City | 0 | Ruston |
| ReturnHeader/Filer/USAddress/State | 0 | LA |
| ReturnHeader/Filer/USAddress/ZIPCode | 0 | 712706998 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 463389659 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1 | 0 | Kavalir Tax Service LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1 | 0 | 153 Old Wire Road |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City | 0 | Ruston |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State | 0 | LA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode | 0 | 71270 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 3185149717 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2014-05-13 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Justin Kavalir |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2014-05-13T22:07:54-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2013-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2013-12-31 |
| ReturnHeader/TaxYr | 0 | 2013 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2013 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $67,207
- Liabilities
- $42,119
- Net assets
- $25,088
- Revenue
- $247,216
- Expenses
- $245,981
- Net income
- $1,235