Civic Intelligence

Emporia Senior Center Inc

EIN 48-0968976 • 501(c)3 • Emporia, KS

Profile

The Emporia Senior Center was organized for the purpose of providing a central location for the recreational activities and services to the citizens of the community over 60 years of age.

603 East 12th AveEmporia, KS 66801

n/A

Siviq Scores

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

Liabilities / Assets

74th percentile

0.05x

Higher debt load relative to assets than 74% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

82nd percentile

0.09x

Higher debt load relative to revenue than 82% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

77th percentile

24%

Higher net margin than 77% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

87th percentile

$18,768

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 9.6% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

59th percentile

2.4%

Faster asset growth than 59% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

92nd percentile

104%

Faster revenue growth than 92% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$390,492

Down $47,131 (-11%) from 2022

Liabilities

Up

$17,865

Up $17,865 from 2022

Net Assets

Down

$372,627

Down $64,996 (-15%) from 2022

Revenue

Down

$195,963

Down $12,787 (-6.1%) from 2022

Expenses

Down

$148,891

Down $34,711 (-19%) from 2022

Net Income

Up

$47,072

Up $21,924 (+87%) from 2022

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2013: $454,535Liabilities 2013: $6,736Net Assets 2013: $447,7992013Assets 2014: $450,253Liabilities 2014: $2,841Net Assets 2014: $447,4122014Assets 2015: $462,378Liabilities 2015: $29,902Net Assets 2015: $432,4762015Assets 2016: $426,031Liabilities 2016: $5,892Net Assets 2016: $420,1392016Assets 2017: $468,477Liabilities 2017: $17,265Net Assets 2017: $451,2122017Assets 2018: $491,273Liabilities 2018: $3,155Net Assets 2018: $488,1182018Assets 2019: $462,592Liabilities 2019: $1,304Net Assets 2019: $461,2882019Assets 2020: $478,630Liabilities 2020: $3,850Net Assets 2020: $474,7802020Assets 2021: $441,367Liabilities 2021: $28,892Net Assets 2021: $412,4752021Assets 2022: $437,623Liabilities 2022: $0Net Assets 2022: $437,6232022Assets 2024: $390,492Liabilities 2024: $17,865Net Assets 2024: $372,6272024

Highlighted filing

2024

Assets$390,492
Liabilities$17,865
Net Assets$372,627

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2013: $75,773Expenses 2013: $106,964Net Income 2013: -$31,1912013Revenue 2014: $114,526Expenses 2014: $114,913Net Income 2014: -$3872014Revenue 2015: $113,008Expenses 2015: $127,944Net Income 2015: -$14,9362015Revenue 2016: $89,907Expenses 2016: $102,038Net Income 2016: -$12,1312016Revenue 2017: $107,039Expenses 2017: $112,623Net Income 2017: -$5,5842017Revenue 2018: $169,951Expenses 2018: $133,045Net Income 2018: $36,9062018Revenue 2019: $126,388Expenses 2019: $153,217Net Income 2019: -$26,8292019Revenue 2020: $171,333Expenses 2020: $157,841Net Income 2020: $13,4922020Revenue 2021: $156,811Expenses 2021: $219,116Net Income 2021: -$62,3052021Revenue 2022: $208,750Expenses 2022: $183,602Net Income 2022: $25,1482022Revenue 2024: $195,963Expenses 2024: $148,891Net Income 2024: $47,0722024

Highlighted filing

2024

Revenue$195,963
Expenses$148,891
Net Income$47,072

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 12, 2025
Return Version
2024v5.1
Gross Receipts
$279,907
Mission and Program Overview

Mission

To enhance the quality of life of Lyon County seniors by promoting health, social and recreational activities, and advocating for social change.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$220,857$203,656▼ $17,201
Receivables From Officers Etc$115,332$115,332→ $0
Cash and Non-Interest-Bearing Accounts$21,711$39,392▲ $17,681
Total Assets$381,323$390,492▲ $9,169
Other Assets Total$23,423$32,112▲ $8,689
Liabilities
Mortgage Notes Payable Secured by Investment Property-$16,262-
Accounts Payable and Accrued Expenses$55,551$1,603▼ $53,948
Total Liabilities$55,551$17,865▼ $37,686
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$291,379$338,234▲ $46,855
Net Assets With Donor Restrictions$34,393$34,393→ $0
Total Net Assets Fund Balance$325,772$372,627▲ $46,855
Total Liabilities and Net Assets / Fund Balance$381,323$390,492▲ $9,169

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$192,609$424,550$617,159
Equipment$11,047$126,943$137,990
Other Assets Org$32,112--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Carla FesslerExecutive DirectorPT$18,768$18,768

Board Members and Trustees

NameTitle
Jan Nesler-LouxPresident
Ronald BrammellVice President
Judy BollingerBoard Member
Mark JacobsBoard Member
Monica DuncanSecretary
Jeff HodgesTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$24,393
Program Service Revenue
$2,034
Investment Income
$0
Other Revenue
$169,536
All Other Contributions
$24,393
Change in Net Assets
$47,072
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$98,115
Salaries, Compensation, and Employee Benefits$50,776
Total Fundraising Expense$7,446
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$20,564$5,484$1,370$27,418
Occupancy$19,133$5,100$1,276$25,509
Office Expenses$18,822$5,018$1,257$25,097
Current Officers, Directors, Trustees, and Key Employees$14,076$3,754$938$18,768
Depreciation Depletion$12,900$3,440$860$17,200
Insurance$8,042$2,144$536$10,722
Fees for Services Other$4,745$1,265$316$6,326
Payroll Taxes$3,443$917$230$4,590
Conferences and Meetings$3,176$845$212$4,233
Information Technology$3,018$805$201$4,024
Interest$1,577$420$105$2,102
Advertising$1,338$357$89$1,784
Other Expenses$839$223$56$1,118
Total Functional Expenses$111,673$29,772$7,446$148,891
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$179,999
Gaming Direct Expenses$82,578
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 Officers, Directors, Trustees, and Key Employees$115,332$115,332→ $0
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 6

The membership of the Center is open to any individual fifty years of age or older. Members with the right to vote shall be those who participate in fundraising luncheons at the Center, joining in recreational activities or special events at the Center. A membership roll is maintained by the board of directors or by a person designated by the board of directors. If a member does not participate during a calendar year, that name is removed from the roll.

Form 990, Part VI, Section A, line 7A

The board of directors are elected by a vote of the members.

Form 990, Part VI, Section A, line 7B

There are no governance decision which are reserved to the Organization's members.

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

A draft copy of the return is provided to the president and CEO who reviews the return and presents the draft to the board of directors electronically. The board of directors will then create a motion online to approve filing which will then be ratified at the next in-person board meeting.

Form 990, Part VI, Section B, line 12C

The board executive director will instruct the board of directors to disclose conflicts of interest, both in appearance and actual, annually at the January board meeting. The disclosures are announced and recorded after the new year officers are instilled. The disclosures are recorded in the minutes and in writing on a disclosure form. The disclosure forms are maintained in safe keeping by the executive director. Additionally, any new board members appointed by the board president must disclose any conflicts of interest in open meeting. The responses are recorded in the meeting minutes.

Form 990, Part VI, Section B, line 15A

The Center performed a review of compensation using a comparability study that was performed in house.

Form 990, Part VI, Section C, line 19

Documents are available upon request and by an appointment made with the executive director.

Filing and Contact Details

Filer

Filer Name
Emporia Senior Center Inc
EIN
48-0968976
Phone
6203433160
Address
603 East 12th Ave, Emporia, KS 66801

Signing Officer

Name
Carla Fessler
Title
Interim Director
Phone
6203433160
Signed
2025-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Carla Fessler
Formed
1983
Legal Domicile
Ks
Voting Board Members
5
Independent Board Members
4
Employees
3
Volunteers
25

Preparer

Firm
Kientz & Penick CPAs LLC
Address
PO BOX 754, Manhattan, KS 66505
Preparer
Eric Kientz CPA
Phone
7854779053
Supplemental Narrative

Additional Explanations

Form 990, Part XI, line 9:

Change in value of beneficial interest in charitable trust -1,765.

Raw XML AppendixShowing 400 of 473 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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IRS990/RentalIncomeOrLossGrp/RealAmt01925
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0169414
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt024393
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt065539
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0156643
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0121558
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0151901
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0520034
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt01
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt05083
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt012361
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt07901
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt025346
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt073209
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt079567
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt063444
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt035001
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt05126
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0256347
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt01
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt05083
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt012361
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt07901
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt025346
IRS990ScheduleA/InvestmentIncomeCYPct00.03160
IRS990ScheduleA/InvestmentIncomePYPct00.04530
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.96840
IRS990ScheduleA/PublicSupportPY509Pct00.95470
IRS990ScheduleA/PublicSupportTotal509Amt0776381
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt097602
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0145106
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0220087
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0156559
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0157027
IRS990ScheduleA/Total509Grp/TotalAmt0776381
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt097602
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0145107
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0225170
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0168920
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0164928
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0801727
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0192609
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0424550
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0617159
IRS990ScheduleD/EquipmentGrp/BookValueAmt011047
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0126943
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0137990
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt032112
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Beneficial interest in charitable trusts
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0203656
IRS990ScheduleD/TotalBookValueOtherAssetsAmt032112
IRS990ScheduleG/CharitableDistributionRqrInd00
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd00
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt03520
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt0505
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt04025
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt082578
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt0111481
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt032851
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt035667
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0179999
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt097421
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt078553
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt078553
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd01
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoPct00.75000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd01
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingPct00.75000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd01
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsPct00.75000
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd00
IRS990ScheduleG/LicensedInd01
IRS990ScheduleG/LicenseSuspendedEtcInd00
IRS990ScheduleG/MemberOfOtherEntityInd00
IRS990ScheduleG/StatesWhereGamingConductedCd0KS
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt0115332
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd01
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanFromOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0Restitution
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt0116447
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0Lannie Lyman
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0Former Director
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd00
IRS990ScheduleL/TotalBalanceDueAmt0115332
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The membership of the Center is open to any individual fifty years of age or older. Members with the right to vote shall be those who participate in fundraising luncheons at the Center, joining in recreational activities or special events at the Center. A membership roll is maintained by the board of directors or by a person designated by the board of directors. If a member does not participate during a calendar year, that name is removed from the roll.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The board of directors are elected by a vote of the members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2There are no governance decision which are reserved to the Organization's members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A draft copy of the return is provided to the president and CEO who reviews the return and presents the draft to the board of directors electronically. The board of directors will then create a motion online to approve filing which will then be ratified at the next in-person board meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The board executive director will instruct the board of directors to disclose conflicts of interest, both in appearance and actual, annually at the January board meeting. The disclosures are announced and recorded after the new year officers are instilled. The disclosures are recorded in the minutes and in writing on a disclosure form. The disclosure forms are maintained in safe keeping by the executive director. Additionally, any new board members appointed by the board president must disclose any conflicts of interest in open meeting. The responses are recorded in the meeting minutes.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The Center performed a review of compensation using a comparability study that was performed in house.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Documents are available upon request and by an appointment made with the executive director.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Change in value of beneficial interest in charitable trust -1,765.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section B, line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part XI, line 9:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00

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