Civic Intelligence

Kansas Organization of State Employees Local 300

EIN 74-3214202 • 501(c)5 • Topeka, KS

Profile

to promote the economic and social interests of Kansas state employees and their families; to promote improved working conditions for Kansas state employees and to improve the delivery of quality government services; to promote collective bargaining rights for those eligible for membership in this organization; and to carry out on a local basis the objectives of the American Federation of State, County and Municipal Employees and the American Federation of Teachers

534 S Kansas Avenue 900Topeka, KS 66603

koseunion.org

Siviq Scores

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

Liabilities / Assets

88th percentile

0.16x

Higher debt load relative to assets than 88% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

77th percentile

0.05x

Higher debt load relative to revenue than 77% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Source year 2025

Net Margin

11th percentile

-14%

Higher net margin than 11% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

83rd percentile

$109,118

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 20.5% of source-year revenue.

501(c)5 • $500k-$1M nonprofits • Source year 2025

Asset Growth

5th percentile

-29%

Faster asset growth than 5% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

56th percentile

6.0%

Faster revenue growth than 56% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets88th percentile

Assets

Down

$177,722

Down $71,551 (-29%) from 2024

Liabilities

Up

$28,135

Up $5,521 (+24%) from 2024

Net Assets

Down

$149,587

Down $77,072 (-34%) from 2024

Operations
Liabilities / Revenue77th percentileNet Margin11th percentile

Revenue

Up

$533,214

Up $30,392 (+6.0%) from 2024

Expenses

Up

$610,286

Up $54,143 (+9.7%) from 2024

Net Income

Down

-$77,072

Down $23,751 (-45%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth5th percentile

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

$400K$300K$200K$100K$0-$100KAssets 2010: $141,769Liabilities 2010: $41,440Net Assets 2010: $100,3292010Assets 2011: $97,413Liabilities 2011: $45,065Net Assets 2011: $52,3482011Assets 2012: $21,150Liabilities 2012: $10,015Net Assets 2012: $11,1352012Assets 2013: $91,682Liabilities 2013: $27,092Net Assets 2013: $64,5902013Assets 2014: $64,343Liabilities 2014: $25,781Net Assets 2014: $38,5622014Assets 2015: $55,703Liabilities 2015: $24,572Net Assets 2015: $31,1262015Assets 2016: $78,718Liabilities 2016: $28,761Net Assets 2016: $49,9572016Assets 2017: $41,928Liabilities 2017: $24,475Net Assets 2017: $17,4532017Assets 2018: $15,996Liabilities 2018: $55,135Net Assets 2018: -$39,1392018Assets 2019: $34,707Liabilities 2019: $33,656Net Assets 2019: $1,0512019Assets 2020: $116,989Liabilities 2020: $22,583Net Assets 2020: $94,4062020Assets 2021: $227,383Liabilities 2021: $27,568Net Assets 2021: $199,8152021Assets 2022: $300,126Liabilities 2022: $19,692Net Assets 2022: $280,4342022Assets 2023: $297,363Liabilities 2023: $17,383Net Assets 2023: $279,9802023Assets 2024: $249,273Liabilities 2024: $22,614Net Assets 2024: $226,6592024Assets 2025: $177,722Liabilities 2025: $28,135Net Assets 2025: $149,5872025

Highlighted filing

2025

Assets$177,722
Liabilities$28,135
Net Assets$149,587
Open 2025 Filing

Operations Trend

Revenue Growth56th percentile

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $1,300,9142010Expenses 2011: $1,105,7022011Expenses 2012: $942,9842012Expenses 2013: $764,1262013Revenue 2014: $646,807Expenses 2014: $672,835Net Income 2014: -$26,0282014Revenue 2015: $603,155Expenses 2015: $610,586Net Income 2015: -$7,4312015Revenue 2016: $540,889Expenses 2016: $522,063Net Income 2016: $18,8262016Revenue 2017: $467,406Expenses 2017: $499,910Net Income 2017: -$32,5042017Revenue 2018: $436,265Expenses 2018: $492,857Net Income 2018: -$56,5922018Revenue 2019: $496,100Expenses 2019: $455,910Net Income 2019: $40,1902019Revenue 2020: $540,853Expenses 2020: $447,498Net Income 2020: $93,3552020Revenue 2021: $548,927Expenses 2021: $443,518Net Income 2021: $105,4092021Revenue 2022: $487,032Expenses 2022: $406,413Net Income 2022: $80,6192022Revenue 2023: $489,388Expenses 2023: $489,842Net Income 2023: -$4542023Revenue 2024: $502,822Expenses 2024: $556,143Net Income 2024: -$53,3212024Revenue 2025: $533,214Expenses 2025: $610,286Net Income 2025: -$77,0722025

Highlighted filing

2025

Revenue$533,214
Expenses$610,286
Net Income-$77,072
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$177,722
Liabilities
$28,135
Net assets
$149,587
Revenue
$533,214
Expenses
$610,286
Net income
-$77,072
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.18$0.03$0.15$0.53$0.61$0.08
2024Detailed filing. Detailed filing data is available for this year.$0.25$0.02$0.23$0.50$0.56$0.05
2023Detailed filing. Detailed filing data is available for this year.$0.30$0.02$0.28$0.49$0.49$0.00
2022Detailed filing. Detailed filing data is available for this year.$0.30$0.02$0.28$0.49$0.41$0.08
2021Detailed filing. Detailed filing data is available for this year.$0.23$0.03$0.20$0.55$0.44$0.11
2020Detailed filing. Detailed filing data is available for this year.$0.12$0.02$0.09$0.54$0.45$0.09
2019Detailed filing. Detailed filing data is available for this year.$0.03$0.03$0.00$0.50$0.46$0.04
2018Detailed filing. Detailed filing data is available for this year.$0.02$0.06$0.04$0.44$0.49$0.06
2017Detailed filing. Detailed filing data is available for this year.$0.04$0.02$0.02$0.47$0.50$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.08$0.03$0.05$0.54$0.52$0.02
2015Summary only. Only limited summary data is available for this year.$0.06$0.02$0.03$0.60$0.61$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.06$0.03$0.04$0.65$0.67$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.09$0.03$0.06$0.76
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.02$0.01$0.01$0.94
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.10$0.05$0.05$1.11
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.14$0.04$0.10$1.30
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Oct 23, 2025
Return Version
2024v5.2
Gross Receipts
$533,214
Mission and Program Overview

Mission

to promote the economic and social interests of Kansas state employees and their families; to promote improved working conditions for Kansas state employees and to improve the delivery of quality government services; to promote collective bargaining rights for those eligible for membership in this organization; and to carry out on a local basis the objectives of the American Federation of State, County and Municipal Employees and the American Federation of Teachers

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$215,789$139,163▼ $76,626
Accounts Receivable$24,970$32,095▲ $7,125
Land, Buildings, and Equipment, Net$5,834$3,784▼ $2,050
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$249,273$177,722▼ $71,551
Other Assets Total$2,680$2,680→ $0
Liabilities
Accounts Payable and Accrued Expenses$22,614$28,135▲ $5,521
Total Liabilities$22,614$28,135▲ $5,521
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$226,659$149,587▼ $77,072
Total Net Assets Fund Balance$226,659$149,587▼ $77,072
Total Liabilities and Net Assets / Fund Balance$249,273$177,722▼ $71,551

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,784$11,492$15,276
Compensation and Service Providers
Top Officer Pay83rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Sarah LafrenzPresidentFT$78,970$30,148$109,118

Board Members and Trustees

NameTitle
Loren KriegelVice President
Charleen FoskuhlDirector
David GorgesDirector
Kevin JohnsonDirector
Lynette DelaneyDirector
Rocky LindgrenDirector
Rick WileySecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$60,739
Program Service Revenue
$472,475
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-77,072
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$363,415
Salaries, Compensation, and Employee Benefits$246,871
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates---$204,902
Current Officers, Directors, Trustees, and Key Employees---$109,118
Other Salaries and Wages---$78,025
Other Employee Benefits---$45,884
Fees for Services Lobbying---$15,562
Conferences and Meetings---$14,868
Payroll Taxes---$13,844
Other Expenses---$2,444
Depreciation Depletion---$2,050
Fees for Services Legal---$1,617
Insurance---$911
Total Functional Expenses$0$0$0$610,286
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
In-house lobbying only
No
Subject to proxy tax
Yes
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
No
Audit committee
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
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

“All full and part-time executive branch employees of the State of Kansas, excluding employees working in higher education regents institutions; all full-time executive, managerial and professional employees of KOSE; and such other workers as AFT and AFSCME may jointly assign to KOSE are eligible for membership in this local union, subject to the requirements of the Constitutions of AFT and AFSCME. There are also a few At Large members, such as Legislators, as well.”

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

“The form 990 will be reviewed by the executive council.”

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

“Review and approval by independent persons, referencing comparability data. The deliberation process is documented.”

Form 990, Part VI, Section C, Line 19

“The governing documents and financial statements are available to the public upon request.”

Form 990, Part VI - Approval of Compensation

“The board and afscme reviewed and approved the president's compensation.”

Filing and Contact Details

Filer

Filer Name
Kansas Organization of State Employees
EIN
74-3214202
Phone
7853541174
Address
534 S KANSAS AVENUE 900, TOPEKA, KS 66603

Signing Officer

Name
Sarah Lafrenz
Title
President
Signed
2025-10-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sarah Lafrenz
Formed
2007
Legal Domicile
Ks
Voting Board Members
10
Independent Board Members
10
Employees
3
Volunteers
10

Preparer

Firm
MIZE CPAs INC
Address
TOWNSITE 2 120 SE 6TH AVE STE 200, TOPEKA, KS 66603
Preparer
James W Hilbert
Phone
7852330536
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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/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt02680
IRS990/OtherAssetsTotalGrp/EOYAmt02680
IRS990/OtherEmployeeBenefitsGrp/TotalAmt045884
IRS990/OtherExpensesGrp/Desc0ADMINISTRATIVE EXPENSE
IRS990/OtherExpensesGrp/Desc1EMPEMPLOYEE EXPENSES
IRS990/OtherExpensesGrp/Desc2COMMUNICATION AND EDUCATION
IRS990/OtherExpensesGrp/Desc3BOARD EXPENSE
IRS990/OtherExpensesGrp/TotalAmt081043
IRS990/OtherExpensesGrp/TotalAmt135211
IRS990/OtherExpensesGrp/TotalAmt24807
IRS990/OtherExpensesGrp/TotalAmt32444
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt078025
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt0204902
IRS990/PayrollTaxesGrp/TotalAmt013844
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0SARAH LAFRENZ
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0472475
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0472475
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt071400
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0320573
IRS990/PYProgramServiceRevenueAmt0431422
IRS990/PYRevenuesLessExpensesAmt0-53321
IRS990/PYSalariesCompEmpBnftPaidAmt0235570
IRS990/PYTotalExpensesAmt0556143
IRS990/PYTotalRevenueAmt0502822
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-77072
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RelatedOrganizationsAmt060739
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/Form1120POLFiledInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0false
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt03784
IRS990ScheduleD/EquipmentGrp/DepreciationAmt011492
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt015276
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03784
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0All full and part-time executive branch employees of the State of Kansas, excluding employees working in higher education regents institutions; all full-time executive, managerial and professional employees of KOSE; and such other workers as AFT and AFSCME may jointly assign to KOSE are eligible for membership in this local union, subject to the requirements of the Constitutions of AFT and AFSCME. There are also a few At Large members, such as Legislators, as well.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 WILL BE REVIEWED BY THE EXECUTIVE COUNCIL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2REVIEW AND APPROVAL BY INDEPENDENT PERSONS, REFERENCING COMPARABILITY DATA. THE DELIBERATION PROCESS IS DOCUMENTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD AND AFSCME REVIEWED AND APPROVED THE PRESIDENT'S COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI - APPROVAL OF COMPENSATION
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd1false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0NA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt1NA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0AMERICAN FEDERATION OF TEACHERS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1AFSCME
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0360725240
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1530237789
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(5)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(C)(5)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0DC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1DC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0SUPPORT AFFILIATED LOCAL UNIONS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1SUPPORT AFFILIATED LOCAL UNIONS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0555 NEW JERSEY AVENUE NW
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt11625 L ST NW
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0WASHINGTON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1WASHINGTON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0DC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1DC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd020001
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd120036
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0249273
IRS990/TotalAssetsEOYAmt0177722
IRS990/TotalAssetsGrp/BOYAmt0249273
IRS990/TotalAssetsGrp/EOYAmt0177722
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt060739
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0610286
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt022614
IRS990/TotalLiabilitiesEOYAmt028135
IRS990/TotalLiabilitiesGrp/BOYAmt022614
IRS990/TotalLiabilitiesGrp/EOYAmt028135
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0226659
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0149587
IRS990/TotalOtherCompensationAmt030148
IRS990/TotalProgramServiceRevenueAmt0472475
IRS990/TotalReportableCompFromOrgAmt078970
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0472475
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0533214
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0249273
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0177722
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0534 S KANSAS AVENUE 900
IRS990/USAddress/CityNm0TOPEKA
IRS990/USAddress/StateAbbreviationCd0KS
IRS990/USAddress/ZIPCd066603
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0KOSE.KS.AFT.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SARAH LAFRENZ
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KANSAS ORGANIZATION OF STATE EMPLOYEES
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0LOCAL 300
ReturnHeader/Filer/BusinessNameControlTxt0KANS
ReturnHeader/Filer/EIN0743214202
ReturnHeader/Filer/PhoneNum07853541174
ReturnHeader/Filer/USAddress/AddressLine1Txt0534 S KANSAS AVENUE 900
ReturnHeader/Filer/USAddress/CityNm0TOPEKA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KS
ReturnHeader/Filer/USAddress/ZIPCd066603
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0480882363
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MIZE CPAs INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0TOWNSITE 2 120 SE 6TH AVE STE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0TOPEKA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd066603
ReturnHeader/PreparerPersonGrp/PhoneNum07852330536
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0James W Hilbert
ReturnHeader/ReturnTs02025-10-24T06:26:41-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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