Civic Intelligence

Senior Citizens Center

EIN 42-6076072 • 501(c)3 • Mason City, IA

Profile

To provide activities and meals for senior citizens in the mason city area.

326 4th Street NEMason City, IA 50401

none

Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

50th percentile

1.7%

Higher net margin than 50% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

88th percentile

$21,879

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 13.3% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

60th percentile

3.1%

Faster asset growth than 60% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

52nd percentile

-0.6%

Faster revenue growth than 52% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Assets

Up

$91,041

Up $2,718 (+3.1%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Up

$91,041

Up $2,718 (+3.1%) from 2024

Revenue

Down

$164,243

Down $965 (-0.6%) from 2024

Expenses

Down

$161,525

Down $15,903 (-9.0%) from 2024

Net Income

Up

$2,718

Up $14,938 (+122%) from 2024

Trend Graphs

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2011: $174,411Liabilities 2011: $0Net Assets 2011: $174,4112011Assets 2012: $139,324Liabilities 2012: $0Net Assets 2012: $139,3242012Assets 2013: $131,231Liabilities 2013: $0Net Assets 2013: $131,2312013Assets 2014: $99,341Liabilities 2014: $0Net Assets 2014: $99,3412014Assets 2015: $103,839Liabilities 2015: $0Net Assets 2015: $103,8392015Assets 2016: $100,237Liabilities 2016: $0Net Assets 2016: $100,2372016Assets 2017: $93,811Liabilities 2017: $1,995Net Assets 2017: $91,8162017Assets 2018: $101,340Liabilities 2018: $1,625Net Assets 2018: $99,7152018Assets 2019: $141,164Liabilities 2019: $1,391Net Assets 2019: $139,7732019Assets 2020: $130,321Liabilities 2020: $0Net Assets 2020: $130,3212020Assets 2021: $108,855Liabilities 2021: $0Net Assets 2021: $108,8552021Assets 2022: $125,928Liabilities 2022: $0Net Assets 2022: $125,9282022Assets 2023: $100,543Liabilities 2023: $0Net Assets 2023: $100,5432023Assets 2024: $88,323Liabilities 2024: $0Net Assets 2024: $88,3232024Assets 2025: $91,041Liabilities 2025: $0Net Assets 2025: $91,0412025

Highlighted filing

2025

Assets$91,041
Liabilities$0
Net Assets$91,041

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2011: $208,684Expenses 2011: $209,401Net Income 2011: -$7172011Expenses 2012: $202,2822012Expenses 2013: $187,0182013Revenue 2014: $201,893Expenses 2014: $233,783Net Income 2014: -$31,8902014Revenue 2015: $221,518Expenses 2015: $217,020Net Income 2015: $4,4982015Revenue 2016: $162,603Expenses 2016: $159,787Net Income 2016: $2,8162016Revenue 2017: $148,882Expenses 2017: $157,303Net Income 2017: -$8,4212017Revenue 2018: $174,656Expenses 2018: $166,757Net Income 2018: $7,8992018Revenue 2019: $203,230Expenses 2019: $163,172Net Income 2019: $40,0582019Revenue 2020: $188,734Expenses 2020: $198,186Net Income 2020: -$9,4522020Revenue 2021: $123,328Expenses 2021: $144,794Net Income 2021: -$21,4662021Revenue 2022: $217,013Expenses 2022: $199,940Net Income 2022: $17,0732022Revenue 2023: $192,360Expenses 2023: $217,745Net Income 2023: -$25,3852023Revenue 2024: $165,208Expenses 2024: $177,428Net Income 2024: -$12,2202024Revenue 2025: $164,243Expenses 2025: $161,525Net Income 2025: $2,7182025

Highlighted filing

2025

Revenue$164,243
Expenses$161,525
Net Income$2,718

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.91$0.00$0.91$1.64$1.62$0.03
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.88$0.00$0.88$1.65$1.77$0.12
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.01$0.00$1.01$1.92$2.18$0.25
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.26$0.00$1.26$2.17$2.00$0.17
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.09$0.00$1.09$1.23$1.45$0.21
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.30$0.00$1.30$1.89$1.98$0.09
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.41$0.01$1.40$2.03$1.63$0.40
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.01$0.02$1.00$1.75$1.67$0.08
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.94$0.02$0.92$1.49$1.57$0.08
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.00$0.00$1.00$1.63$1.60$0.03
2015Summary only. Only limited summary data is available for this year.$1.04$0.00$1.04$2.22$2.17$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.99$0.00$0.99$2.02$2.34$0.32
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.31$0.00$1.31$1.87
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.39$0.00$1.39$2.02
2011Summary only. Only limited summary data is available for this year.$1.74$0.00$1.74$2.09$2.09$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Feb 10, 2025
Return Version
2024v5.0
Gross Receipts
$173,769
Mission and Program Overview

Mission

To provide activities and meals for senior citizens in the mason city area.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$85,248$83,375▼ $1,873
Cash and Non-Interest-Bearing Accounts$3,075$7,666▲ $4,591
Total Assets$88,323$91,041▲ $2,718
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$88,323$91,041▲ $2,718
Total Net Assets Fund Balance$88,323$91,041▲ $2,718
Total Liabilities and Net Assets / Fund Balance$88,323$91,041▲ $2,718

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$57,251$452,888$510,139
Land$26,124-$26,124
Equipment-$14,425$14,425
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Vince LockwoodExecutive DiPT$21,879$21,879
Iola TeschDirector-$4,870$4,870
Gary ArndtVice-preside-$3,540$3,540
Donalie JensenSecretary/tr-$520$520

Board Members and Trustees

NameTitle
Juanita PiercePresident
Ed DaviesDirector
Marilyn ButtersDirector
Mary MillerDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$37,570
Program Service Revenue
$118,997
Investment Income
$0
Other Revenue
$7,676
All Other Contributions
$21,570
Change in Net Assets
$2,718
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$87,295
Other Expenses$74,230
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$57,773--$57,773
Occupancy$22,374--$22,374
Current Officers, Directors, Trustees, and Key Employees$14,181$6,984-$21,165
Insurance$15,823--$15,823
Payroll Taxes$7,813$544-$8,357
Depreciation Depletion$1,873--$1,873
Other Expenses$1,088--$1,088
Fees for Services Accounting-$385-$385
Total Functional Expenses$153,612$7,913$0$161,525
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$16,777
Gaming Direct Expenses$9,526
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
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
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, Page 6, Part VI, Line 11B

The form 990 is prepared by the organization's outside accountants. The form is reviewed by the executive director and board secretary/treasurer prior to submission. The form is available for all directors to review at their convenience.

Form 990, Page 6, Part VI, Line 19

Governing documents are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Senior Citizens Center
EIN
42-6076072
Phone
6414231502
Address
326 4TH STREET NE, MASON CITY, IA 50401

Signing Officer

Name
Vince Lockwood
Title
Executive Director
Phone
6414231502
Signed
2025-02-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Vince Lockwood
Formed
1962
Legal Domicile
Ia
Voting Board Members
8
Independent Board Members
8
Employees
10
Volunteers
15

Preparer

Firm
Hogan - Hansen Pc
Address
200 NORTH ADAMS AVENUE, MASON CITY, IA 50401-1320
Preparer
Dennis J Muyskens CPA
Phone
6414230574
Raw XML AppendixShowing 400 of 404 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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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0248415
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt02
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IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt022057
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt015144
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt025175
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt039717
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0119295
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.59040
IRS990ScheduleA/PublicSupportPY170Pct00.71160
IRS990ScheduleA/PublicSupportTotal170Amt0217095
IRS990ScheduleA/SubstantialContributorsTotAmt031320
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt037570
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt048348
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt050841
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt036666
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IRS990ScheduleA/TotalSupportAmt0367734
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt057251
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0452888
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0510139
IRS990ScheduleD/EquipmentGrp/DepreciationAmt014425
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt014425
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IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt03548
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt09526
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt016777
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IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt07251
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IRS990ScheduleG/GamingManagerIsDirectorOfcrInd0X
IRS990ScheduleG/GamingManagerIsEmployeeInd0X
IRS990ScheduleG/GamingManagerPersonNm0IOLA TESCH
IRS990ScheduleG/GamingManagerServicesProvTxt0BINGO CHAIR - SELLS CARDS, MANAGES OTHER
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0true
IRS990ScheduleG/IndividualWithBooksNm0VINCE LOCKWOOD
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS PREPARED BY THE ORGANIZATION'S OUTSIDE ACCOUNTANTS. THE FORM IS REVIEWED BY THE EXECUTIVE DIRECTOR AND BOARD SECRETARY/TREASURER PRIOR TO SUBMISSION. THE FORM IS AVAILABLE FOR ALL DIRECTORS TO REVIEW AT THEIR CONVENIENCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TaxablePartyNotificationInd0false
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IRS990/TotalAssetsGrp/EOYAmt091041
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IRS990/TotalContributionsAmt037570
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt07913
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0153612
IRS990/TotalFunctionalExpensesGrp/TotalAmt0161525
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
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IRS990/TotalLiabilitiesGrp/EOYAmt00
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt091041
IRS990/TotalProgramServiceExpensesAmt0153612
IRS990/TotalProgramServiceRevenueAmt0118997
IRS990/TotalReportableCompFromOrgAmt030809
IRS990/TotalRevenueGrp/ExclusionAmt07676
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0118997
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0164243
IRS990/TotalVolunteersCnt015
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt091041
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0326 4TH STREET NE
IRS990/USAddress/CityNm0MASON CITY
IRS990/USAddress/StateAbbreviationCd0IA
IRS990/USAddress/ZIPCd050401
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0NONE
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0VINCE LOCKWOOD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum06414231502
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-02-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SENIOR CITIZENS CENTER
ReturnHeader/Filer/BusinessNameControlTxt0SENI
ReturnHeader/Filer/EIN0426076072
ReturnHeader/Filer/PhoneNum06414231502
ReturnHeader/Filer/USAddress/AddressLine1Txt0326 4TH STREET NE
ReturnHeader/Filer/USAddress/CityNm0MASON CITY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IA
ReturnHeader/Filer/USAddress/ZIPCd050401
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0420991212
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HOGAN - HANSEN PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0200 NORTH ADAMS AVENUE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MASON CITY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0504011320
ReturnHeader/PreparerPersonGrp/PhoneNum06414230574
ReturnHeader/PreparerPersonGrp/PreparationDt02026-02-05
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DENNIS J MUYSKENS CPA
ReturnHeader/ReturnTs02026-02-10T12:46:35-05:00

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