Civic Intelligence

Spencer Flight & Education Center I

EIN 45-2572602 • 501(c)3 • Scott City, KS

Profile

To actively promote the safety and success of western kansas pilots and passengers by providing a local venue for high-quality instruction in addition to various educational programs and resources for individuals of all ages.

307 S MainScott City, KS 67871

www.spencerflightcenter.com

Siviq Scores

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

Liabilities / Assets

59th percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

61st percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

64th percentile

11%

Higher net margin than 64% of similar nonprofits.

501(c)3 • <$500k 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

61st percentile

4.4%

Faster asset growth than 61% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

99th percentile

779%

Faster revenue growth than 99% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Down

$288,246

Down $14,984 (-4.9%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$288,246

Down $14,984 (-4.9%) from 2023

Revenue

Down

$42,070

Down $77,926 (-65%) from 2023

Expenses

Down

$57,054

Down $50,265 (-47%) from 2023

Net Income

Down

-$14,984

Down $27,661 (-218%) from 2023

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2012: $396,975Liabilities 2012: $0Net Assets 2012: $396,9752012Assets 2013: $420,658Liabilities 2013: $0Net Assets 2013: $420,6582013Assets 2014: $417,700Liabilities 2014: $0Net Assets 2014: $417,7002014Assets 2015: $403,240Liabilities 2015: $0Net Assets 2015: $403,2402015Assets 2016: $384,615Liabilities 2016: $0Net Assets 2016: $384,6152016Assets 2017: $378,170Liabilities 2017: $0Net Assets 2017: $378,1702017Assets 2018: $359,129Liabilities 2018: $0Net Assets 2018: $359,1292018Assets 2019: $344,733Liabilities 2019: $0Net Assets 2019: $344,7332019Assets 2020: $325,306Liabilities 2020: $0Net Assets 2020: $325,3062020Assets 2021: $323,833Liabilities 2021: $0Net Assets 2021: $323,8332021Assets 2022: $290,553Liabilities 2022: $0Net Assets 2022: $290,5532022Assets 2023: $303,230Liabilities 2023: $0Net Assets 2023: $303,2302023Assets 2024: $288,246Liabilities 2024: $0Net Assets 2024: $288,2462024

Highlighted filing

2024

Assets$288,246
Liabilities$0
Net Assets$288,246

Operations Trend

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

$150K$100K$50K$0-$50KExpenses 2012: $50,6082012Revenue 2013: $35,546Expenses 2013: $32,278Net Income 2013: $3,2682013Revenue 2014: $59,100Expenses 2014: $62,058Net Income 2014: -$2,9582014Revenue 2015: $31,744Expenses 2015: $48,748Net Income 2015: -$17,0042015Revenue 2016: $32,985Expenses 2016: $51,610Net Income 2016: -$18,6252016Revenue 2017: $36,318Expenses 2017: $42,763Net Income 2017: -$6,4452017Revenue 2018: $21,463Expenses 2018: $40,504Net Income 2018: -$19,0412018Revenue 2019: $23,291Expenses 2019: $37,687Net Income 2019: -$14,3962019Revenue 2020: $51,561Expenses 2020: $70,988Net Income 2020: -$19,4272020Revenue 2021: $78,279Expenses 2021: $79,752Net Income 2021: -$1,4732021Revenue 2022: $13,649Expenses 2022: $46,929Net Income 2022: -$33,2802022Revenue 2023: $119,996Expenses 2023: $107,319Net Income 2023: $12,6772023Revenue 2024: $42,070Expenses 2024: $57,054Net Income 2024: -$14,9842024

Highlighted filing

2024

Revenue$42,070
Expenses$57,054
Net Income-$14,984

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.88$0.00$2.88$0.42$0.57$0.15
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.03$0.00$3.03$1.20$1.07$0.13
2022Detailed filing. Detailed filing data is available for this year.$2.91$0.00$2.91$0.14$0.47$0.33
2021Detailed filing. Detailed filing data is available for this year.$3.24$0.00$3.24$0.78$0.80$0.01
2020Detailed filing. Detailed filing data is available for this year.$3.25$0.00$3.25$0.52$0.71$0.19
2019Detailed filing. Detailed filing data is available for this year.$3.45$0.00$3.45$0.23$0.38$0.14
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.59$0.00$3.59$0.21$0.41$0.19
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.78$0.00$3.78$0.36$0.43$0.06
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.85$0.00$3.85$0.33$0.52$0.19
2015Summary only. Only limited summary data is available for this year.$4.03$0.00$4.03$0.32$0.49$0.17
2014Detailed filing. Detailed filing data is available for this year.$4.18$0.00$4.18$0.59$0.62$0.03
2013Summary only. Only limited summary data is available for this year.$4.21$0.00$4.21$0.36$0.32$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.97$0.00$3.97$0.51
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Mar 5, 2023
Return Version
2022v5.0
Gross Receipts
$13,649
Mission and Program Overview

Mission

To actively promote the safety and success of western kansas pilots and passengers by providing a local venue for high-quality instruction in addition to various educational programs and resources for individuals of all ages.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$222,286$215,642▼ $6,644
Cash and Non-Interest-Bearing Accounts$8,184$6,557▼ $1,627
Total Assets$323,833$290,553▼ $33,280
Other Assets Total$93,363$68,354▼ $25,009
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$323,833$290,553▼ $33,280
Total Net Assets Fund Balance$323,833$290,553▼ $33,280
Total Liabilities and Net Assets / Fund Balance$323,833$290,553▼ $33,280

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$208,419$75,386$283,805
Equipment$7,223$125,249$132,472
Other Assets Org$2,551--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Benjamin McnaryPresident
Leighton WasingerDirector
Mark BuddeSecretary
Randall LoderTreasurer
Bryan KoughVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$27,963
Program Service Revenue
$2,053
Investment Income
$-16,367
Other Revenue
$0
All Other Contributions
$15,063
Change in Net Assets
$-33,280
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$46,929
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$1,389$12,906-$14,295
Insurance-$6,126-$6,126
All Other Expenses$3,055--$3,055
Other Expenses$1,987--$1,987
Fees for Service Investment Mgmnt Fees$1,467--$1,467
Advertising-$1,050-$1,050
Office Expenses-$641-$641
Total Functional Expenses$26,206$20,723$0$46,929
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
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 6

This is a membership corporation. The directors of this corporation do not have to be members of this corporation. No director shall be considered a member of this corporation solely because of his or her election to the board of directors.

Form 990, Page 6, Part VI, Line 7A

Members are elected annually upon submission of their application and membership fee. Annual members actively participate and vote in annual meetings.

Form 990, Page 6, Part VI, Line 9

Benjamin mcnary 11445 hwy 95 scott city, ks 67871 bryan kough 611 court st scott city, ks 67871 mark budde 1306 myrtle scott city, ks 67871 randall loder 508 s. College scott city, ks 67871

Form 990, Page 6, Part VI, Line 11B

Ass't treasurer and preparer of the organization's tax return, rohn shellenberger, reviews the tax return with the board of directors prior to submission.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Spencer Flight & Education Center I
EIN
45-2572602
Phone
6208725084
Address
307 S MAIN, SCOTT CITY, KS 67871

Signing Officer

Name
Benjamin Mcnary
Title
President
Phone
6208748325
Signed
2023-03-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Benjamin Mcnary
Formed
2011
Legal Domicile
Ks
Voting Board Members
5
Independent Board Members
59
Employees
0

Preparer

Firm
Brass Tax Inc
Address
307 S MAIN ST, SCOTT CITY, KS 67871-1518
Preparer
Rohn a Shellenberger
Phone
6208721040
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To actively promote the safety and success of western kansas pilots and passengers by providing a local venue for high-quality instruction in addition to various educational programs and resources for individuals of all ages.

Form 990, Page 2, Part III, Line 4D

The redbird fmx: the simulator featured at the sfec is the redbird fmx. It is a full-motion, state-of-the-art training device and is located within the classroom building. It allows student pilots to obtain their license in a more timely, cost-effective manner while also providing an avenue for established pilots to stay proficient and keep their skills fresh. The flight simulator provides pilots the opportunity to practice maneuvers and train for situations that simply cannot be replicated during actual flight, allowing them to be better prepared in the event of an emergency.

Raw XML Appendix341 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/Form990PartVIISectionAGrp/PersonNm2RANDALL LODER
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
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IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4PRESIDENT
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO ACTIVELY PROMOTE THE SAFETY AND SUCCESS OF WESTERN KANSAS PILOTS AND PASSENGERS BY PROVIDING A LOCAL VENUE FOR HIGH-QUALITY INSTRUCTION IN ADDITION TO VARIOUS EDUCATIONAL PROGRAMS AND RESOURCES FOR INDIVIDUALS OF ALL AGES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE REDBIRD FMX: THE SIMULATOR FEATURED AT THE SFEC IS THE REDBIRD FMX. IT IS A FULL-MOTION, STATE-OF-THE-ART TRAINING DEVICE AND IS LOCATED WITHIN THE CLASSROOM BUILDING. IT ALLOWS STUDENT PILOTS TO OBTAIN THEIR LICENSE IN A MORE TIMELY, COST-EFFECTIVE MANNER WHILE ALSO PROVIDING AN AVENUE FOR ESTABLISHED PILOTS TO STAY PROFICIENT AND KEEP THEIR SKILLS FRESH. THE FLIGHT SIMULATOR PROVIDES PILOTS THE OPPORTUNITY TO PRACTICE MANEUVERS AND TRAIN FOR SITUATIONS THAT SIMPLY CANNOT BE REPLICATED DURING ACTUAL FLIGHT, ALLOWING THEM TO BE BETTER PREPARED IN THE EVENT OF AN EMERGENCY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THIS IS A MEMBERSHIP CORPORATION. THE DIRECTORS OF THIS CORPORATION DO NOT HAVE TO BE MEMBERS OF THIS CORPORATION. NO DIRECTOR SHALL BE CONSIDERED A MEMBER OF THIS CORPORATION SOLELY BECAUSE OF HIS OR HER ELECTION TO THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MEMBERS ARE ELECTED ANNUALLY UPON SUBMISSION OF THEIR APPLICATION AND MEMBERSHIP FEE. ANNUAL MEMBERS ACTIVELY PARTICIPATE AND VOTE IN ANNUAL MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BENJAMIN MCNARY 11445 HWY 95 SCOTT CITY, KS 67871 BRYAN KOUGH 611 COURT ST SCOTT CITY, KS 67871 MARK BUDDE 1306 MYRTLE SCOTT CITY, KS 67871 RANDALL LODER 508 S. COLLEGE SCOTT CITY, KS 67871
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ASS'T TREASURER AND PREPARER OF THE ORGANIZATION'S TAX RETURN, ROHN SHELLENBERGER, REVIEWS THE TAX RETURN WITH THE BOARD OF DIRECTORS PRIOR TO SUBMISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BRASS TAX INC
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ReturnHeader/PreparerPersonGrp/PreparationDt02023-05-04
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROHN A SHELLENBERGER
ReturnHeader/ReturnTs02023-05-10T15:00:14-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0BEN
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0MCNARY
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

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