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Nonprofit · EIN 48-1102923

CITY OF EMPORIA EMPLOYEE HEALTH CARE FUND

Tax-exempt · EMPORIA, KS 66801

Financials

$2.9M$2.6M2023$3.3M$3.5M2024$3.7M$3.7M2025
Revenue Expenses · by fiscal year end
Financials of CITY OF EMPORIA EMPLOYEE HEALTH CARE FUND by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$3,702,784$3,657,527$45,257$2,576,239$0$2,576,239
December 31, 2024990$3,285,911$3,509,103-$223,192$2,530,982$0$2,530,982
December 31, 2023990$2,944,019$2,590,078$353,941$2,754,174$0$2,754,174
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$0
Program service revenue
$3,610,315
Investment income
$92,469
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Benefits paid to members
$2,823,930
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0
Program services (functional)
$3,657,527

Balance sheet and other

Total assets, start of year
$2,530,982
Total assets, end of year
$2,576,239
Total liabilities, end of year
$0
Net assets, end of year
$2,576,239
Gross receipts
$3,702,784
Employees
0
Volunteers
0
Year formed
1991
State of legal domicile
KS

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended December 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
John J Cocking IIICity Manager
Trustee or director
0$0
Kerry SullCity Clerk
Key employee
0$0
Janet HarrouffDirector of Finance
Key employee
0$0
990 for the year ended December 31, 2024: 3 people
NameTitleHours / weekCompensation
John J Cocking IIICity Manager
Trustee or director
0$0
Kerry SullCity Clerk
Key employee
0$0
Janet HarrouffDirector of Finance
Key employee
0$0
990 for the year ended December 31, 2023: 3 people
NameTitleHours / weekCompensation
John J Cocking IIICity Manager
Trustee or director
0$0
Kerry SullCity Clerk
Key employee
0$0
Janet HarrouffDirector of Finance
Key employee
0$0

Address and contacts

Address (IRS master file)
104 E 5TH AVE, EMPORIA, KS 66801-3918
In care of
% DOROTHY SHIPMAN
Principal officer (990 for 2025)
John J Cocking III, PO Box 928, Emporia, KS 66801
Signed the 990
Jo Herron, Director of Human Resources
Phone
(620) 343-4292

Mission

The City of Emporia KS Health Care Fund established for the purpose of paying medical claims for eligible employees and their participating family members (qualified dependents).

990 for the year ended December 31, 2025

Program accomplishments

  • The City of Emporia Health Care Fund is established for the purpose of paying medical claims for eligible employees and their participating family members (qualified dependents).
    Expenses $3,657,527 · revenue $3,702,784

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
48-1102923
Tax-exempt status
501(c)(9): Voluntary employees' beneficiary association
Donations deductible
No
Exempt since
1991
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$2,576,239
Income (IRS master file)
$3,702,784

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$3,702,784$3,657,527$2,576,239IRS
990December 2024$3,285,911$3,509,103$2,530,982IRS
990December 2023$2,944,019$2,590,078$2,754,174XML
990December 2022$2,348,812$2,159,785$2,400,233IRS
990December 2021–––IRS
990December 2020–––IRS

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 48-1102923).

Questions about CITY OF EMPORIA EMPLOYEE HEALTH CARE FUND

What is the EIN of CITY OF EMPORIA EMPLOYEE HEALTH CARE FUND?
The employer identification number (EIN) of CITY OF EMPORIA EMPLOYEE HEALTH CARE FUND is 48-1102923.
Is CITY OF EMPORIA EMPLOYEE HEALTH CARE FUND tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(9) since 1991.
Are donations to CITY OF EMPORIA EMPLOYEE HEALTH CARE FUND tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does CITY OF EMPORIA EMPLOYEE HEALTH CARE FUND file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of CITY OF EMPORIA EMPLOYEE HEALTH CARE FUND due?
The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did CITY OF EMPORIA EMPLOYEE HEALTH CARE FUND last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2025.
Who is the principal officer of CITY OF EMPORIA EMPLOYEE HEALTH CARE FUND?
The 990 for the year ended December 31, 2025 names John J Cocking III.
Who are the officers and directors of CITY OF EMPORIA EMPLOYEE HEALTH CARE FUND?
The 990 for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
How much revenue does CITY OF EMPORIA EMPLOYEE HEALTH CARE FUND have?
On its 990 for the year ended December 31, 2025 it reported revenue of $3,702,784, expenses of $3,657,527 and total assets of $2,576,239 at year end.

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