Lemoyne Senior Center
Lemoyne Senior Center maintains strong asset growth and no executive compensation despite recent operating deficit.
EIN: 113785164 · Lemoyne, NE · NTEE: P81 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $97K |
| Total Expenses | $73K |
| Program Spending | 90% |
| Net Assets | $229K |
| Transparency Score | 92/100 |
Is Lemoyne Senior Center Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Lemoyne Senior Center directs 90% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Lemoyne Senior Center
Lemoyne Senior Center (EIN: 113785164) is a nonprofit organization based in Lemoyne, NE, classified under NTEE code P81. The organization reported total revenue of $97K and total assets of $239K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Lemoyne Senior Center's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Lemoyne Senior Center is a micro nonprofit that has been operating for 20 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 0.9%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $59K |
| Total Expenses | $73K |
| Surplus / Deficit | $-13,434 |
| Total Assets | $230K |
| Total Liabilities | $1K |
| Net Assets | $229K |
| Operating Margin | -22.6% |
| Debt-to-Asset Ratio | 0.4% |
| Months of Reserves | 37.9 months |
Financial Health Grade: B
In 2023, Lemoyne Senior Center reported a deficit of $13K with expenses exceeding revenue, holds 37.9 months of operating reserves (strong position), has a debt-to-asset ratio of 0.4% (very low leverage).
Financial Trends
Over 13 years of filings (2011–2023), Lemoyne Senior Center's revenue has grown at a compound annual growth rate (CAGR) of 0.9%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -22.6% | +3.7% | -5.6% |
| 2022 | -2.3% | -9.4% | +3.2% |
| 2021 | +18.7% | +39.1% | +0.4% |
| 2020 | +13.0% | -0.4% | +5.1% |
| 2019 | -16.4% | -10.1% | +1.5% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 2006 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Lemoyne Senior Center with a Mission Score of 92 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 10%
- programs: 90%
- fundraising: 0%
According to IRS 990 filings, Lemoyne Senior Center allocates its expenses as follows: admin: 10%, programs: 90%, fundraising: 0%. With 90% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $13K, with expenses exceeding revenue.
- Debt-to-asset ratio: 0.4%.
Executive Compensation Analysis
Executive compensation is reported as 0% across all available filings, indicating that the organization's leadership is entirely volunteer-based, which is highly commendable for maximizing funds directed towards its mission.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of Lemoyne Senior Center's IRS 990 filings:
- Operating deficit in the most recent fiscal year (2023), with expenses exceeding revenue by $13,434.
Strengths
The following positive indicators were identified for Lemoyne Senior Center:
- Zero officer compensation reported across all filings, indicating a volunteer-led organization.
- Consistent growth in assets over the past decade, from $100,520 in 2014 to $229,819 in 2023.
- Strong financial transparency with 13 consistent IRS 990 filings.
- Generally operates with a surplus, demonstrating sound financial management in most years.
Frequently Asked Questions about Lemoyne Senior Center
Is Lemoyne Senior Center a legitimate charity?
Based on AI analysis of IRS 990 filings, Lemoyne Senior Center (EIN: 113785164) some concerns. Mission Score: 92/100. 1 red flag identified, 4 strengths noted.
How does Lemoyne Senior Center spend its money?
Lemoyne Senior Center directs 90% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Lemoyne Senior Center tax-deductible?
Lemoyne Senior Center is registered as a tax-exempt nonprofit (EIN: 113785164). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How does Lemoyne Senior Center compare to similar nonprofits?
With a transparency score of 92/100 (Excellent), Lemoyne Senior Center is above average for NTEE category P81 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Lemoyne Senior Center located?
Lemoyne Senior Center is headquartered in Lemoyne, Nebraska and files with the IRS under EIN 113785164. It is classified under NTEE code P81.
How many years of IRS 990 filings does Lemoyne Senior Center have?
Lemoyne Senior Center has 13 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $97K in total revenue.
Is Lemoyne Senior Center a good charity?
Yes, Lemoyne Senior Center appears to be a good charity. It demonstrates strong financial health with growing assets, no executive compensation, and a clear focus on its mission as evidenced by its NTEE code and financial practices.
How does Lemoyne Senior Center manage its expenses?
Lemoyne Senior Center generally manages its expenses effectively, often operating with a surplus. For example, in 2022, revenue was $76,783 against expenses of $70,282. The 2023 deficit of $13,434 (expenses $72,857 vs. revenue $59,423) warrants monitoring but does not negate a decade of generally prudent financial management.
What is the trend in Lemoyne Senior Center's assets?
Lemoyne Senior Center's assets have shown a consistent upward trend, nearly doubling from $100,520 in 2014 to $229,819 in 2023, indicating strong financial stewardship and growth.
Filing History
IRS 990 filing history for Lemoyne Senior Center showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), Lemoyne Senior Center's revenue has grown by 11.9%, moving from $53K to $59K. Total assets increased by 375.6% over the same period, from $48K to $230K. Total functional expenses rose by 84.2%, from $40K to $73K. In its most recent filing year (2023), Lemoyne Senior Center reported a deficit of $13K, with expenses exceeding revenue. The organization holds $1K in liabilities against $230K in assets (debt-to-asset ratio: 0.4%), resulting in net assets of $229K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $59K | $73K | $230K | $1K | — | — |
| 2022 | $77K | $70K | $244K | $1K | — | View 990 |
| 2021 | $79K | $78K | $236K | $0 | — | — |
| 2020 | $66K | $56K | $235K | $923 | — | View 990 |
| 2019 | $59K | $56K | $224K | $-916 | — | View 990 |
| 2018 | $70K | $62K | $220K | $840 | — | View 990 |
| 2017 | $80K | $60K | $212K | $-904 | — | View 990 |
| 2016 | $115K | $48K | $191K | $871 | — | View 990 |
| 2015 | $59K | $36K | $124K | $-799 | — | View 990 |
| 2014 | $83K | $45K | $101K | $712 | — | View 990 |
| 2013 | $47K | $50K | $62K | $702 | — | View 990 |
| 2012 | $55K | $43K | $59K | $654 | — | View 990 |
| 2011 | $53K | $40K | $48K | $679 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $59K, expenses of $73K, and assets of $230K (revenue -22.6% year-over-year).
- 2022: Revenue of $77K, expenses of $70K, and assets of $244K (revenue -2.3% year-over-year).
- 2021: Revenue of $79K, expenses of $78K, and assets of $236K (revenue +18.7% year-over-year).
- 2020: Revenue of $66K, expenses of $56K, and assets of $235K (revenue +13.0% year-over-year).
- 2019: Revenue of $59K, expenses of $56K, and assets of $224K (revenue -16.4% year-over-year).
- 2018: Revenue of $70K, expenses of $62K, and assets of $220K (revenue -12.2% year-over-year).
- 2017: Revenue of $80K, expenses of $60K, and assets of $212K (revenue -30.5% year-over-year).
- 2016: Revenue of $115K, expenses of $48K, and assets of $191K (revenue +95.0% year-over-year).
- 2015: Revenue of $59K, expenses of $36K, and assets of $124K (revenue -28.8% year-over-year).
- 2014: Revenue of $83K, expenses of $45K, and assets of $101K (revenue +77.3% year-over-year).
- 2013: Revenue of $47K, expenses of $50K, and assets of $62K (revenue -14.6% year-over-year).
- 2012: Revenue of $55K, expenses of $43K, and assets of $59K (revenue +2.8% year-over-year).
- 2011: Revenue of $53K, expenses of $40K, and assets of $48K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Lemoyne Senior Center:
Data Sources and Methodology
This transparency report for Lemoyne Senior Center is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.