EMPORIA SENIOR CENTER INC: Form 990EZ, tax year 2017
View the entire original 990 at ProPublica ↗
- Organization
- EMPORIA SENIOR CENTER INC (EIN 48-0968976)
- Tax period
- 2017-01-01 to 2017-12-31
- Filed
- 2018-11-14
- IRS object ID
- 201823189349202982
- Schema version
- 2017v2.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2018-11-14T12:51:42-08:00 | ReturnTs |
| Tax Period End | 2017-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 810960931 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Eudaley CPA LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 225 W 5TH AVE | AddressLine1Txt |
| City | EMPORIA | CityNm |
| State Abbreviation | KS | StateAbbreviationCd |
| ZIP | 668014039 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2017-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 480968976 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Emporia Senior Center Inc | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | EMPO | BusinessNameControlTxt |
| Phone | 6203433160 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 603 East 12th Ave | AddressLine1Txt |
| City | Emporia | CityNm |
| State Abbreviation | KS | StateAbbreviationCd |
| ZIP | 66801 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Nancy Rumold | PersonNm |
| Person Title | Treasurer | PersonTitleTxt |
| Signature | 2018-11-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Lori A Eudaley | PreparerPersonNm |
| PTIN | P00074908 | PTIN |
| Phone | 6203427695 | PhoneNum |
| Self Employed | Yes (X) | SelfEmployedInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2017 | TaxYr |
| Build TS | 2019-02-21 02:37:17Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Website Address | N/A | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $179,258 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $80,190 | ContributionsGiftsGrantsEtcAmt |
| Investment Income | $9,101 | InvestmentIncomeAmt |
| Sale Of Assets Gross | $31,301 | SaleOfAssetsGrossAmt |
| Cost Or Other Basis Expense Sale | $31,540 | CostOrOtherBasisExpenseSaleAmt |
| Gain Or Loss From Sale Of Assets | -$239 | GainOrLossFromSaleOfAssetsAmt |
| Gaming Gross Income | $48,999 | GamingGrossIncomeAmt |
| Fundraising Gross Income | $9,667 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $40,679 | SpecialEventsDirectExpensesAmt |
| Special Events Net Income Loss | $17,987 | SpecialEventsNetIncomeLossAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
| Total Revenue | $107,039 | TotalRevenueAmt |
| Salaries Other Comp Empl Bnft | $40,643 | SalariesOtherCompEmplBnftAmt |
| Fees And Other Pymt To Ind Cntrct | $18,775 | FeesAndOtherPymtToIndCntrctAmt |
| Occupancy Rent Utlts And Maint | $24,273 | OccupancyRentUtltsAndMaintAmt |
| Other Expenses Total | $28,932 | OtherExpensesTotalAmt |
| Total Expenses | $112,623 | TotalExpensesAmt |
| Excess Or Deficit For Year | -$5,584 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $420,139 | NetAssetsOrFundBalancesBOYAmt |
| Other Changes In Net Assets | $36,657 | OtherChangesInNetAssetsAmt |
| Net Assets Or Fund Balances EOY | $451,212 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $315,933 | BOYAmt |
| EOY | $318,915 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $110,098 | BOYAmt |
| EOY | $149,562 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $426,031 | BOYAmt |
| EOY | $468,477 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,892 | BOYAmt |
| EOY | $17,265 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $420,139 | BOYAmt |
| EOY | $451,212 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Exempt Purpose | 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. | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Srvc Accom | 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. | DescriptionProgramSrvcAccomTxt |
| Grants And Allocations | $75,995 | GrantsAndAllocationsAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $75,995 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (7 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt |
|---|---|---|---|
| Anna Scharenberg | |||
| Secretary | 0 | $0 | |
| Sally Sanchez | |||
| Vice President | 0 | $0 | |
| Nancy Rumold | |||
| Treasurer | 0 | $0 | |
| Karen Hartenbower | |||
| President | 0 | $0 | |
| Lannie Lyman | |||
| Executive Dir. | 40.00 | $22,654 | $3,024 |
| Ray Terrell | |||
| Director | 0 | $0 | |
| Doug Kepka | |||
| Director | 0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | false | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | false | OrganizationHadUBIInd |
| Organization Filed990 T | false | OrganizationFiled990TInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Form1120 Pol Filed | false | Form1120PolFiledInd |
| Made Loans To From Officers | false | MadeLoansToFromOfficersInd |
| Initiation Fees And Cap Contri | $0 | InitiationFeesAndCapContriAmt |
| Gross Receipts For Public Use | $0 | GrossReceiptsForPublicUseAmt |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Nancy Rumold | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 603 East 12th Ave | AddressLine1Txt |
| City | Emporia | CityNm |
| State Abbreviation | KS | StateAbbreviationCd |
| ZIP | 66801 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6203433160 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Foreign Office | false | ForeignOfficeInd |
| Donor Advised Fnds | false | DonorAdvisedFndsInd |
| Operate Hospital | false | OperateHospitalInd |
| Tanning Services Provided | false | TanningServicesProvidedInd |
| Form720 Filed | false | Form720FiledInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| School Operating | false | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Related Org Sect527 Org | false | RelatedOrgSect527OrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (true) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $40,609 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $90,136 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $90,027 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $66,250 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $80,190 | CurrentTaxYearAmt |
| Total | $367,212 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $45,706 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $61,324 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $65,209 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $58,788 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $58,666 | CurrentTaxYearAmt |
| Total | $289,693 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft509 TaxRevLeviedOrgnztnlBnft509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl509 GovtFurnSrvcFcltsVl509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $86,315 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $151,460 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $155,236 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $125,038 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $138,856 | CurrentTaxYearAmt |
| Total | $656,905 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $656,905 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,324 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $6,207 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $7,033 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,817 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $8,862 | CurrentTaxYearAmt |
| Total | $29,243 | TotalAmt |
Post1975 UBTI Post1975UBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,324 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $6,207 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $7,033 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,817 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $8,862 | CurrentTaxYearAmt |
| Total | $29,243 | TotalAmt |
Net Income From Other UBI NetIncomeFromOtherUBIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $89,639 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $157,667 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $162,269 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $128,855 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $147,718 | CurrentTaxYearAmt |
| Total | $686,148 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.95740 | PublicSupportCY509Pct |
| Public Support PY509 | 0.95900 | PublicSupportPY509Pct |
| Investment Income CY | 0.04260 | InvestmentIncomeCYPct |
| Investment Income PY | 0.04100 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | Various | Event1Nm |
| Gross Receipts Event1 | $9,667 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $9,667 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $3,561 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $9,667 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $9,667 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $3,561 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $3,561 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $6,106 | NetIncomeSummaryAmt |
Gaming Information GamingInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Revenue Bingo | $38,674 | GrossRevenueBingoAmt |
| Cash Prizes Bingo | $26,638 | CashPrizesBingoAmt |
| Other Direct Expenses Bingo | $1,620 | OtherDirectExpensesBingoAmt |
| Volunteer Labor Bingo | Yes (true) | VolunteerLaborBingoInd |
| Volunteer Labor Bingo | 1.00000 | VolunteerLaborBingoPct |
| Gross Revenue Pull Tabs | $10,325 | GrossRevenuePullTabsAmt |
| Cash Prizes Pull Tabs | $7,391 | CashPrizesPullTabsAmt |
| Other Direct Expenses Pull Tabs | $1,469 | OtherDirectExpensesPullTabsAmt |
| Volunteer Labor Pull Tabs | Yes (true) | VolunteerLaborPullTabsInd |
| Volunteer Labor Pull Tabs | 1.00000 | VolunteerLaborPullTabsPct |
| Volunteer Labor Other Gaming | false | VolunteerLaborOtherGamingInd |
| Gross Revenue Total Gaming | $48,999 | GrossRevenueTotalGamingAmt |
| Cash Prizes Total Gaming | $34,029 | CashPrizesTotalGamingAmt |
| Oth Direct Expnss Total Gaming | $3,089 | OthDirectExpnssTotalGamingAmt |
| Direct Expense Summary Gaming | $37,118 | DirectExpenseSummaryGamingAmt |
| Net Gaming Income Summary | $11,881 | NetGamingIncomeSummaryAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| States Where Gaming Conducted | KS | StatesWhereGamingConductedCd |
| Licensed | Yes (true) | LicensedInd |
| License Suspended Etc | false | LicenseSuspendedEtcInd |
| Gaming With Nonmembers | Yes (true) | GamingWithNonmembersInd |
| Member Of Other Entity | false | MemberOfOtherEntityInd |
| Gaming Own Facility | 1.00000 | GamingOwnFacilityPct |
| Individual With Books | Nancy Rumold | IndividualWithBooksNm |
Persons With Books US Address PersonsWithBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 603 East 12th Ave | AddressLine1Txt |
| City | Emporia | CityNm |
| State Abbreviation | KS | StateAbbreviationCd |
| ZIP | 66801 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct With3rd Prty For Game Rev | false | CntrctWith3rdPrtyForGameRevInd |
| Charitable Distribution Rqr | false | CharitableDistributionRqrInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (18 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Other Expenses.1001 | Advertising and Promotion $950 |
| Other Expenses.1002 | Office Expenses $1300 |
| Other Expenses.1003 | Information Technology $475 |
| Other Expenses.1009 | Depreciation $19417 |
| Other Expenses.1012 | Insurance $4695 |
| Other Expenses.1 | Worker's Compensation Ins $1039 |
| Other Expenses.2 | Miscellaneous $498 |
| Other Expenses.3 | Payroll Processing Fees $239 |
| Other Expenses.4 | Bank Service Charges $234 |
| Other Expenses.5 | License and Report Fees $65 |
| Other Expenses.6 | Dues and Subscriptions $20 |
| Other Assets.1 | Diggs Trust - Beginning $25368 Diggs Trust - Ending $25207 |
| Other Assets.2 | ESB - Emporia Senior Center Trust Fund - Beginning $41439 ESB - Emporia Senior Center Trust Fund - Ending $7908 |
| Other Assets.3 | Receivable - Other - Beginning $43289 Receivable - Other - Ending $116447 |
| Other Assets.4 | Rounding - Beginning $2 Rounding - Ending $0 |
| Total Liabilities.1001 | Accounts Payable and Accrued Expenses - Beginning $5892 Accounts Payable and Accrued Expenses - Ending $17015 |
| Total Liabilities.1003 | Deferred Revenue - Beginning $0 Deferred Revenue - Ending $250 |
| Significant Diversion of the Organizations Assets | Regrettably in September 2017, the Center discovered that an Emporia Senior Center, Inc. employee had engaged in significant instances of embezzlement and employee theft from May 2014 through September 2017. When the embezzlement was discovered the employee was terminated and a forensic accountant was engaged to perform an investigation. The investigation and subsequent procedures have discovered that the employee allegedly stole approximately $116,447. The Center has filed a claim with their insurance carrier to recover the insured amount of $25,000. In addition, the Center filed a police report with the Emporia Police Department and the case is currently pending in the Lyon County, Kansas court system.The Centers board of directors have been diligently working to implement new policies and procedures to assist in the prevention of any further instances of embezzlement or theft. |