Civic Intelligence

Sherman County Senior Center Inc

EIN 47-5602330 • 501(c)3 • Loup City, NE

Profile

To offer a nutrition program for older persons.

617 O StreetLoup City, NE 68853

n/A

Siviq Scores

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

Liabilities / Assets

76th percentile

0.06x

Higher debt load relative to assets than 76% of similar nonprofits.

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

Liabilities / Revenue

78th percentile

0.04x

Higher debt load relative to revenue than 78% of similar nonprofits.

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

Net Margin

22nd percentile

-23%

Higher net margin than 22% of similar nonprofits.

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

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

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

Asset Growth

31st percentile

-22%

Faster asset growth than 31% of similar nonprofits.

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

Revenue Growth

42nd percentile

-11%

Faster revenue growth than 42% of similar nonprofits.

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

Assets

Down

$61,214

Down $17,280 (-22%) from 2024

Liabilities

Up

$3,753

Up $2,430 (+184%) from 2024

Net Assets

Down

$57,461

Down $19,710 (-26%) from 2024

Revenue

Down

$87,066

Down $10,280 (-11%) from 2024

Expenses

Up

$106,776

Up $6,380 (+6.4%) from 2024

Net Income

Down

-$19,710

Down $16,660 (-546%) from 2024

Trend Graphs

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2017: $135,139Liabilities 2017: $6,895Net Assets 2017: $128,2442017Assets 2018: $126,679Liabilities 2018: $6,235Net Assets 2018: $120,4442018Assets 2019: $111,536Liabilities 2019: $5,019Net Assets 2019: $106,5172019Assets 2020: $108,159Liabilities 2020: $4,508Net Assets 2020: $103,6512020Assets 2021: $111,504Liabilities 2021: $6,756Net Assets 2021: $104,7482021Assets 2022: $80,533Liabilities 2022: $6,880Net Assets 2022: $73,6532022Assets 2023: $84,919Liabilities 2023: $4,698Net Assets 2023: $80,2212023Assets 2024: $78,494Liabilities 2024: $1,323Net Assets 2024: $77,1712024Assets 2025: $61,214Liabilities 2025: $3,753Net Assets 2025: $57,4612025

Highlighted filing

2025

Assets$61,214
Liabilities$3,753
Net Assets$57,461

Operations Trend

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

$150K$100K$50K$0-$50KRevenue 2017: $79,965Expenses 2017: $83,269Net Income 2017: -$3,3042017Revenue 2018: $80,818Expenses 2018: $87,643Net Income 2018: -$6,8252018Revenue 2019: $84,030Expenses 2019: $115,766Net Income 2019: -$31,7362019Revenue 2020: $94,316Expenses 2020: $93,175Net Income 2020: $1,1412020Revenue 2021: $100,229Expenses 2021: $90,686Net Income 2021: $9,5432021Revenue 2022: $83,961Expenses 2022: $110,614Net Income 2022: -$26,6532022Revenue 2023: $130,765Expenses 2023: $124,197Net Income 2023: $6,5682023Revenue 2024: $97,346Expenses 2024: $100,396Net Income 2024: -$3,0502024Revenue 2025: $87,066Expenses 2025: $106,776Net Income 2025: -$19,7102025

Highlighted filing

2025

Revenue$87,066
Expenses$106,776
Net Income-$19,710

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Jan 28, 2026
Return Version
2024v5.5
Gross Receipts
$92,786
Mission and Program Overview

Mission

To offer a nutrition program for older persons.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$51,827$41,065▼ $10,762
Cap Stk Tr Prin Current Funds$53,678$38,293▼ $15,385
Land, Buildings, and Equipment, Net$23,492$19,168▼ $4,324
Pd in Cap Srpls Land Bldg Eqp Fund$23,493$19,168▼ $4,325
Cash and Non-Interest-Bearing Accounts$2,821$632▼ $2,189
Pledges and Grants Receivable$354$349▼ $5
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Total Assets$78,494$61,214▼ $17,280
Liabilities
Accounts Payable and Accrued Expenses$969$3,404▲ $2,435
Deferred Revenue$354$349▼ $5
Total Liabilities$1,323$3,753▲ $2,430
Net Assets / Fund Balance
Total Net Assets Fund Balance$77,171$57,461▼ $19,710
Total Liabilities and Net Assets / Fund Balance$78,494$61,214▼ $17,280

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$19,168$88,889$108,057
Compensation and Service Providers

Board Members and Trustees

NameTitle
Alicia ToczekPresident
Allen WheelerVice President
Cindy JanulewiczBoard Member
Tom BandurBoard Member
Jerome LobnerSecretary
Wayne KleinTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$77,028
Program Service Revenue
$0
Investment Income
$1,529
Other Revenue
$8,509
All Other Contributions
$33,784
Change in Net Assets
$-19,710
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$64,228
Other Expenses$42,548
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$59,801--$59,801
Payroll Taxes$4,427--$4,427
Depreciation Depletion$4,324--$4,324
Insurance$4,110--$4,110
Other Expenses$2,434--$2,434
All Other Expenses$2,250--$2,250
Advertising$46--$46
Total Functional Expenses$106,776$0$0$106,776
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$14,229
Fundraising Direct Expenses$5,720
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
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

AVAILABLE UPON REQUEST

Form 990, Part VI, Section C, line 19

AVAILABLE UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Sherman County Senior Center Inc
EIN
47-5602330
Phone
3087451810
Address
617 O STREET, LOUP CITY, NE 68853

Signing Officer

Name
Alicia Toczek
Title
Chairman
Phone
3087451810
Signed
2026-01-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Alicia Toczek
Formed
1988
Legal Domicile
Ne
Voting Board Members
6
Independent Board Members
6
Employees
4
Volunteers
0

Preparer

Firm
Kso Cpas Pc
Address
PO BOX 1120, KEARNEY, NE 68848
Preparer
Mindy M Oman CPA
Phone
3082345565
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ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SHERMAN COUNTY SENIOR CENTER INC
ReturnHeader/Filer/BusinessNameControlTxt0SHER
ReturnHeader/Filer/EIN0475602330
ReturnHeader/Filer/PhoneNum03087451810
ReturnHeader/Filer/USAddress/AddressLine1Txt0617 O STREET
ReturnHeader/Filer/USAddress/CityNm0LOUP CITY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NE
ReturnHeader/Filer/USAddress/ZIPCd068853
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0820692739
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KSO CPAS PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 1120
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0KEARNEY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd068848
ReturnHeader/PreparerPersonGrp/PhoneNum03082345565
ReturnHeader/PreparerPersonGrp/PreparationDt02026-01-28
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MINDY M OMAN CPA
ReturnHeader/ReturnTs02026-02-12T16:01:32-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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