Civic Intelligence

Spencer Flight and Education Center Inc.

990 • Fiscal year 2019 • EIN 45-2572602

Jan 01, 2019 to Dec 31, 2019 • Filed on May 15, 2020

307 S MainScott City, KS 67871

(620) 872-5084

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

57th percentile

0.00x

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

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

57th percentile

0.00x

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

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

7th percentile

-62%

Higher net margin than 7% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

37th percentile

-4.0%

Faster asset growth than 37% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

61st percentile

8.5%

Faster revenue growth than 61% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Down

$344,733

Down $14,396 (-4.0%) from 2018

Net Assets

Down

$344,733

Down $14,396 (-4.0%) from 2018

Liabilities

Flat

$0

Flat from 2018

Revenue

Up

$23,291

Up $1,828 (+8.5%) from 2018

Expenses

Down

$37,687

Down $2,817 (-7.0%) from 2018

Net Income

Up

-$14,396

Up $4,645 (+24%) from 2018

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2019

Assets$344,733
Liabilities$0
Net Assets$344,733

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2019

Revenue$23,291
Expenses$37,687
Net Income-$14,396
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
May 15, 2020
Return Version
2019v5.0
Gross Receipts
$23,291
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$280,270$261,765▼ $18,505
Cash and Non-Interest-Bearing Accounts$4,217$4,469▲ $252
Total Assets$359,129$344,733▼ $14,396
Other Assets Total$74,642$78,499▲ $3,857
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$359,129$344,733▼ $14,396
Total Net Assets Fund Balance$359,129$344,733▼ $14,396
Total Liabilities and Net Assets / Fund Balance$359,129$344,733▼ $14,396

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$229,705$54,100$283,805
Equipment$32,060$92,761$124,821
Other Assets Org$2,551--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Benjamin McnaryPresident
Thomas RidderDirector
Randall LoderSecretary
Mark BuddeTreasurer
Andrew HinemanVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$12,074
Program Service Revenue
$3,663
Investment Income
$7,554
Other Revenue
$0
All Other Contributions
$8,074
Change in Net Assets
$-14,396
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$37,687
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$1,908$17,719-$19,627
Insurance-$4,768-$4,768
All Other Expenses$2,229--$2,229
Fees for Service Investment Mgmnt Fees$1,047--$1,047
Other Expenses$973--$973
Office Expenses-$503-$503
Advertising-$245-$245
Total Functional Expenses$14,452$23,235$0$37,687
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 271 s. Mesquite road scott city, ks 67871 andrew hineman 1067 n. Omaha road scott city, ks 67871 mark budde 135 s. County road 10 leoti, ks 67861 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
2020-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Benjamin Mcnary
Formed
2011
Legal Domicile
Ks
Voting Board Members
5
Independent Board Members
40
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.

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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 271 S. MESQUITE ROAD SCOTT CITY, KS 67871 ANDREW HINEMAN 1067 N. OMAHA ROAD SCOTT CITY, KS 67871 MARK BUDDE 135 S. COUNTY ROAD 10 LEOTI, KS 67861 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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IRS990/SubjectToExcsTaxNetInvstIncInd0false
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IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt014452
IRS990/TotalFunctionalExpensesGrp/TotalAmt037687
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0359129
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0344733
IRS990/TotalOtherProgSrvcExpenseAmt012544
IRS990/TotalProgramServiceExpensesAmt014452
IRS990/TotalProgramServiceRevenueAmt03663
IRS990/TotalRevenueGrp/ExclusionAmt03663
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt07554
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt023291
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0359129
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0344733
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0271 S MESQUITE ROAD
IRS990/USAddress/CityNm0SCOTT CITY
IRS990/USAddress/StateAbbreviationCd0KS
IRS990/USAddress/ZIPCd067871
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt040
IRS990/WebsiteAddressTxt0WWW.SPENCERFLIGHTCENTER.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02020-09-23 17:36:50Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BENJAMIN MCNARY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06208748325
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SPENCER FLIGHT & EDUCATION CENTER I
ReturnHeader/Filer/BusinessNameControlTxt0SPEN
ReturnHeader/Filer/EIN0452572602
ReturnHeader/Filer/PhoneNum06208725084
ReturnHeader/Filer/USAddress/AddressLine1Txt0307 S MAIN
ReturnHeader/Filer/USAddress/CityNm0SCOTT CITY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KS
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ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId03BE14397DF6FBEDA1DE5AFA564768137EC94F4FE
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId03BE14397DF6FBEDA1DE5AFA564768137EC94F4FE
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0216.144.105.72
ReturnHeader/FilingSecurityInformation/IPDt02020-05-18
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm014:56:42
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0203331250
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BRASS TAX INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0307 S MAIN ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SCOTT CITY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0678711518
ReturnHeader/PreparerPersonGrp/PhoneNum06208721040
ReturnHeader/PreparerPersonGrp/PreparationDt02020-05-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROHN A SHELLENBERGER
ReturnHeader/ReturnTs02020-05-18T14:56:42-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

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