Civic Intelligence

Logan County Friendly Senior Center

EIN 34-1399058 • 501(c)3 • Bellefontaine, OH

Profile

The operation of a public senior center

934 South Main StreetBellefontaine, OH 43311

n/A

Siviq Scores

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

Liabilities / Assets

42nd percentile

0.00x

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

501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

47th percentile

0.01x

Higher debt load relative to revenue than 47% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

41st percentile

0.6%

Higher net margin than 41% of similar nonprofits.

501(c)3 • $500k-$1M 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

41st percentile

0.2%

Faster asset growth than 41% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

39th percentile

1.0%

Faster revenue growth than 39% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Up

$483,111

Up $805 (+0.2%) from 2022

Liabilities

Down

$2,383

Down $302 (-11%) from 2022

Net Assets

Up

$480,728

Up $1,107 (+0.2%) from 2022

Revenue

Up

$197,155

Up $1,892 (+1.0%) from 2022

Expenses

Up

$196,048

Up $39,568 (+25%) from 2022

Net Income

Down

$1,107

Down $37,676 (-97%) from 2022

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $361,076Liabilities 2011: $1,750Net Assets 2011: $359,3262011Assets 2012: $368,520Liabilities 2012: $7,483Net Assets 2012: $361,0372012Assets 2013: $331,606Liabilities 2013: $6,024Net Assets 2013: $325,5822013Assets 2014: $341,572Liabilities 2014: $5,847Net Assets 2014: $335,7252014Assets 2015: $364,280Liabilities 2015: $1,702Net Assets 2015: $362,5782015Assets 2016: $383,013Liabilities 2016: $2,597Net Assets 2016: $380,4162016Assets 2018: $400,169Liabilities 2018: $1,787Net Assets 2018: $398,3822018Assets 2020: $418,323Liabilities 2020: $464Net Assets 2020: $417,8592020Assets 2021: $443,757Liabilities 2021: $2,919Net Assets 2021: $440,8382021Assets 2022: $482,306Liabilities 2022: $2,685Net Assets 2022: $479,6212022Assets 2023: $483,111Liabilities 2023: $2,383Net Assets 2023: $480,7282023

Highlighted filing

2023

Assets$483,111
Liabilities$2,383
Net Assets$480,728

Operations Trend

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

$200K$100K$0-$100KExpenses 2011: $161,4702011Expenses 2012: $184,6982012Expenses 2013: $169,2942013Revenue 2014: $158,388Expenses 2014: $147,881Net Income 2014: $10,5072014Revenue 2015: $168,267Expenses 2015: $136,882Net Income 2015: $31,3852015Revenue 2016: $161,256Expenses 2016: $143,420Net Income 2016: $17,8362016Revenue 2018: $161,581Expenses 2018: $166,914Net Income 2018: -$5,3332018Revenue 2020: $177,173Expenses 2020: $170,360Net Income 2020: $6,8132020Revenue 2021: $110,989Expenses 2021: $88,010Net Income 2021: $22,9792021Revenue 2022: $195,263Expenses 2022: $156,480Net Income 2022: $38,7832022Revenue 2023: $197,155Expenses 2023: $196,048Net Income 2023: $1,1072023

Highlighted filing

2023

Revenue$197,155
Expenses$196,048
Net Income$1,107

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
May 1, 2022 to Apr 30, 2023
Signed
Sep 5, 2023
Return Version
2022v5.0
Gross Receipts
$907,986
Mission and Program Overview

Mission

The operation of a public senior center

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$476,871$477,978▲ $1,107
Land, Buildings, and Equipment, Net$249,866$253,097▲ $3,231
Cash and Non-Interest-Bearing Accounts$230,286$229,813▼ $473
Cap Stk Tr Prin Current Funds$2,750$2,750→ $0
Inventories for Sale or Use$1,952$0▼ $1,952
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$482,306$483,111▲ $805
Other Assets Total$202$201▼ $1
Liabilities
Accounts Payable and Accrued Expenses$2,685$2,383▼ $302
Total Liabilities$2,685$2,383▼ $302
Net Assets / Fund Balance
Total Net Assets Fund Balance$479,621$480,728▲ $1,107
Total Liabilities and Net Assets / Fund Balance$482,306$483,111▲ $805

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$154,175-$154,175
Other Land Buildings$64,084-$64,084
Equipment$33,287-$33,287
Leasehold Improvements$1,551-$1,551
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Judy HadleyDirectorFT$42,783$42,783

Board Members and Trustees

NameTitle
Larry PetersonPresident
Glenna TheisVice President
Andy JohnsonTrustee
Barb JacobsTrustee
Bill McCormickTrustee
Bob StanberyTrustee
Carol Sue HoldrenTrustee
Earl LeVanTrustee
Jerry WalkerTrustee
Sue ClemTrustee
Jim WardSecretary
Robert MitchellTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$6,798
Program Service Revenue
$71,660
Investment Income
$1,557
Other Revenue
$117,140
Change in Net Assets
$1,107
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$100,689
Salaries, Compensation, and Employee Benefits$95,359
Total Fundraising Expense$13,268
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$36,411-$8,547$44,958
Current Officers, Directors, Trustees, and Key Employees$14,975$25,665$2,143$42,783
Occupancy$34,974$4,115$2,057$41,146
Payroll Taxes$3,885$3,503$230$7,618
Office Expenses$4,952$582$291$5,825
Other Expenses$2,569--$2,569
Fees for Services Accounting-$504-$504
All Other Expenses-$157-$157
Fees for Services Legal-$20-$20
Total Functional Expenses$148,234$34,546$13,268$196,048
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$813,876
Gaming Direct Expenses$710,831
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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
No
Other officer compensation reviewed
No
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 A, Line 6

The organization has dues paying members

Form 990, Part VI, Section B, Line 11B

The governing body was given a copy of the tax return before it was filed

Form 990, Part VI, Section C, Line 19

All board minutes, financial statements, by-laws, and policies are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Logan County Friendly Senior Center
EIN
34-1399058
Phone
9375931511
Address
934 South Main Street, Bellefontaine, OH 43311

Signing Officer

Name
Robert Mitchell
Title
Treasurer
Signed
2023-09-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Larry Peterson
Formed
1983
Legal Domicile
Oh
Voting Board Members
12
Independent Board Members
12
Employees
5
Volunteers
5

Preparer

Firm
D William Boy CPA
Address
325 N Main St, Bellefontaine, OH 43311
Preparer
Douglas W Boy
Phone
9375926610
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D

Other program services 4: travel - we coordinate with travel agencies to allow an opprtunity for our members to partake. Our trips provide educational backgrounds and pleasure to all involved. We have been able to coordinate over 580 individual trips for our members to attend. We want to make sure our members have the opportunities to enjoy some of the adventures life has to offer that they wouldn't have otherwise. The members are able to rely on each other and have the ability to be part of a bigger group and not be setting at home by themselves.

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IRS990/OccupancyGrp/ManagementAndGeneralAmt04115
IRS990/OccupancyGrp/ProgramServicesAmt034974
IRS990/OccupancyGrp/TotalAmt041146
IRS990/OfficeExpensesGrp/FundraisingAmt0291
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0582
IRS990/OfficeExpensesGrp/ProgramServicesAmt04952
IRS990/OfficeExpensesGrp/TotalAmt05825
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0202
IRS990/OtherAssetsTotalGrp/EOYAmt0201
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Cost of Luncheon Program
IRS990/OtherExpensesGrp/Desc1Cost of Travel Program
IRS990/OtherExpensesGrp/Desc2Cost of Rental Program
IRS990/OtherExpensesGrp/Desc3Cost of Goods Sold-Activities
IRS990/OtherExpensesGrp/ProgramServicesAmt023688
IRS990/OtherExpensesGrp/ProgramServicesAmt123380
IRS990/OtherExpensesGrp/ProgramServicesAmt23400
IRS990/OtherExpensesGrp/ProgramServicesAmt32569
IRS990/OtherExpensesGrp/TotalAmt023688
IRS990/OtherExpensesGrp/TotalAmt123380
IRS990/OtherExpensesGrp/TotalAmt23400
IRS990/OtherExpensesGrp/TotalAmt32569
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0Donations
IRS990/OtherRevenueMiscGrp/ExclusionAmt014095
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt014095
IRS990/OtherRevenueTotalAmt014095
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt08547
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt036411
IRS990/OtherSalariesAndWagesGrp/TotalAmt044958
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt0230
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03503
IRS990/PayrollTaxesGrp/ProgramServicesAmt03885
IRS990/PayrollTaxesGrp/TotalAmt07618
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Larry Peterson
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0624210
IRS990/ProgramServiceRevenueGrp/BusinessCd1453220
IRS990/ProgramServiceRevenueGrp/BusinessCd2713990
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/Desc0Food Service
IRS990/ProgramServiceRevenueGrp/Desc1Misc.
IRS990/ProgramServiceRevenueGrp/Desc2Rentals
IRS990/ProgramServiceRevenueGrp/Desc3Trips
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt031691
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt15082
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt212068
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt322819
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt031691
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt15082
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt212068
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt322819
IRS990/ProgSrvcAccomActy2Grp/Desc0LUNCHEONS - WE PROVIDE THE OPPORTUNITY FOR MEMBERS AND THE COMMUNITY TO COME ENJOY A NUTRITOUS MEAL WITH FELLOWSHIP. WE GATHER AND PREPARE THESE MEALS SO MEMBERS CAN GET A HOT, FRESH MEAL AND SOCIALISE WITH FRIENDS AND FAMILIES. THIS IS ANOTHER ACTIVITY WE ARE FORTUNATE TO OFFER TO OUR MEMBERS TO KEEP THE SMILES ON THEIR FACES.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt023688
IRS990/ProgSrvcAccomActy3Grp/Desc0TRAVEL - WE COORDINATE WITH TRAVEL AGENCIES TO ALLOW AN OPPRTUNITY FOR OUR MEMBERS TO PARTAKE. OUR TRIPS PROVIDE EDUCATIONAL BACKGROUNDS AND PLEASURE TO ALL INVOLVED. WE HAVE BEEN ABLE TO COORDINATE OVER 580 INDIVIDUAL TRIPS FOR OUR MEMBERS TO ATTEND. WE WANT TO MAKE SURE OUR MEMBERS HAVE THE OPPORTUNITIES TO ENJOY SOME OF THE ADVENTURES LIFE HAS TO OFFER THAT THEY WOULDN'T HAVE OTHERWISE. THE MEMBERS ARE ABLE TO RELY ON EACH OTHER AND HAVE THE ABILITY TO BE PART OF A BIGGER GROUP AND NOT BE SETTING AT HOME BY THEMSELVES.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt023380
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt06810
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0946
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt072124
IRS990/PYOtherRevenueAmt0133503
IRS990/PYProgramServiceRevenueAmt054004
IRS990/PYRevenuesLessExpensesAmt038783
IRS990/PYSalariesCompEmpBnftPaidAmt084356
IRS990/PYTotalExpensesAmt0156480
IRS990/PYTotalRevenueAmt0195263
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt01107
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0476871
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0477978
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt06798
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt06810
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt05150
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt016992
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt07916
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt043666
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus4YearsAmt03532
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt03532
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt01557
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0946
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt02273
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt03086
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt01716
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt09578
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.83130
IRS990ScheduleA/PublicSupportPY170Pct00.83430
IRS990ScheduleA/PublicSupportTotal170Amt047198
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt06798
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt06810
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt05150
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt016992
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt011448
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt047198
IRS990ScheduleA/TotalSupportAmt056776
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0154175
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0154175
IRS990ScheduleD/EquipmentGrp/BookValueAmt033287
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt033287
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt01551
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt01551
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt064084
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt064084
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0253097
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false

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