PATHFINDERS RESOURCE CONSERVATION AND DEVELOPMENT AREA INC: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- PATHFINDERS RESOURCE CONSERVATION AND DEVELOPMENT AREA INC (EIN 42-1127993)
- Tax period
- 2022-07-01 to 2023-06-30
- Filed
- 2024-05-14
- IRS object ID
- 202421359349307737
- Schema version
- 2022v5.0
- 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 | 2024-05-14T14:33:59-04:00 | ReturnTs |
| Tax Period End | 2023-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 882802798 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FORGE FINANCIAL & MANAGEMENT CONSULTING | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1245 JORDAN CREEK PKWY STE 100 | AddressLine1Txt |
| City | WEST DES MOINES | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 502662343 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 421127993 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PATHFINDERS RC&D | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | PATH | BusinessNameControlTxt |
| Phone | 6419541014 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 304 S MAPLE ST SUITE 100 | AddressLine1Txt |
| City | FAIRFIELD | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 52556 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DEE SANDQUIST | PersonNm |
| Person Title | CHAIR | PersonTitleTxt |
| Phone | 6414726177 | PhoneNum |
| Signature | 2024-05-14 | SignatureDt |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | DEE | PersonFirstNm |
| Person Last | SANDQUIST | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | false | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | ROSS VANLAAR CPA | PreparerPersonNm |
| PTIN | P01532250 | PTIN |
| Phone | 5156203050 | PhoneNum |
| Preparation | 2024-05-14 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DEE SANDQUIST | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 20746 OLD HWY 2 | AddressLine1Txt |
| City | BLOOMFIELD | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 52537 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,966,594 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Activity Or Mission | TO IMPROVE THE LOCAL COMMUNITY BY WORKING WITH LOCAL CITIZENS TO DEVELOP AND IMPLEMENT PROJECTS RELATED TO ECONOMIC DEVELOPMENT, NATURAL RESOURCE CONSERVATION AND RECREATION | ActivityOrMissionDesc |
| Voting Members Governing Body | 11 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 11 | VotingMembersIndependentCnt |
| Total Employee | 11 | TotalEmployeeCnt |
| Total Volunteers | 11 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $475,082 | PYContributionsGrantsAmt |
| CY Contributions Grants | $419,390 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $95,115 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $1,452,671 | CYProgramServiceRevenueAmt |
| PY Investment Income | $35,141 | PYInvestmentIncomeAmt |
| CY Investment Income | $94,533 | CYInvestmentIncomeAmt |
| PY Other Revenue | $3,828 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $609,166 | PYTotalRevenueAmt |
| CY Total Revenue | $1,966,594 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $214,863 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $373,884 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $399,604 | PYOtherExpensesAmt |
| CY Other Expenses | $1,603,832 | CYOtherExpensesAmt |
| PY Total Expenses | $614,467 | PYTotalExpensesAmt |
| CY Total Expenses | $1,977,716 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$5,301 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$11,122 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,657,005 | TotalAssetsBOYAmt |
| Total Assets EOY | $2,063,782 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $15,887 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $454,571 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,641,118 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $1,609,211 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TO IMPROVE THE LOCAL COMMUNITY BY WORKING WITH LOCAL CITIZENS TO DEVELOP AND IMPLEMENT PROJECTS RELATED TO ECONOMIC DEVELOPMENT, NATURAL RESOURCE CONSERVATION AND RECREATION | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $1,144,803 | ExpenseAmt |
| Revenue | $949,242 | RevenueAmt |
| Desc | THE ORGANIZATION WORKS IN COLLABORATION WITH THE SOUTH CENTRAL IOWA WORKFORCE DEVELOPMENT BOARD IN OVERSEEING WORKFORCE DEVELOPMENT IN APPANOOSE, DAVIS, HARDIN, JEFFERSON, KEOKUK, LUCAS, MAHASKA, MARSHALL, MONROE, POWESHIEK, TAMA, VAN BUREN, WAPELLO, AND WAYNE COUNTIES. THE ORGANIZATION HAS BEEN ASSIGNED ALL GRANTS AWARDED TO SOUTH CENTRAL IOWA LOCAL WORKFORCE DEVELOPMENT AREA. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $382,879 | ExpenseAmt |
| Revenue | $317,474 | RevenueAmt |
| Desc | THE ORGANIZATION OVERSEES MINE RECLAMATION PROJECTS IN CONJUNCTION WITH THE UNITED STATES DEPARTMENT OF THE INTERIOR OFFICE OF SURFACE MINING RECLAMATION & ENFORCEMENT AND WITH THE IOWA DEPARTMENT OF AGRICULTURE AND LAND STEWARDSHIP. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $95,847 | ExpenseAmt |
| Revenue | $79,474 | RevenueAmt |
| Desc | THE ORGANIZATION PERFORMS A VARIETY OF SMALLER COMMUNITY SERVICES. THIS INCLUDES GRANT WRITING, GRANT ADMINISTRATION, A REVOLVING LOAN PROGRAM, A SUSTAINABILITY PROGRAM AND A REGIONAL CONSERVATION PARTNERSHIP PROGRAM WITH NRCS AND IOWA DEPARTMENT OF AGRICULTURE AND LAND STEWARDSHIP. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $128,419 | ExpenseAmt |
| Revenue | $106,482 | RevenueAmt |
| Desc | BYWAY SERVICES INCLUDE THE MANAGEMENT AND PRESERVATION OF THE HISTORIC HILLS SCENIC BYWAY IN SOUTHEASTERN IOWA. THE HISTORIC HILLS SCENIC BYWAY IS A PART OF IOWA'S DOT COALITION OF DESIGNATED BYWAYS. THE ORGANIZATION MANAGES THE FINANCES OF OUTSIDE ORGANIZATIONS, INCLUDING ALL ADMINISTRATIVE COSTS. PRESENT ORGANIZATIONS INCLUDE BUT ARE NOT LIMITED TO THE JEFFERSON/KEOKUK/VAN BUREN/WASHINGTON CHILD WELFARE DECATEGORIZATION BOARD, AND SOUTHERN IOWA DEVELOPMENT AND CONSERVATION AUTHORITY. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $128,419 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Revenue | $106,482 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $1,751,948 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | Yes (true) | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (true) | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | false | ScheduleORequiredInd |
| IRP Document | 11 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | false | BackupWthldComplianceInd |
| Employee | 11 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Governing Body Voting Members | 11 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 11 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | false | ConflictOfInterestPolicyInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JAYLENE DOUD | PersonNm |
| Phone | 6419541014 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 304 SOUTH MAPLE | AddressLine1Txt |
| City | FAIRFIELD | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 52556 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|
| ASHLEY UTT | ||||||
| EXECUTIVE DI | 40.00 | Yes (X) | $74,429 | $0 | $2,302 | |
| ADAM SMITH JOINED 2023 | ||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | |
| MICHAEL BERG | ||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | |
| STEVE BURGMEIER | ||||||
| TREASURER | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| RICHARD DAUGHTERY | ||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | |
| ALEX RICHARD | ||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | |
| DEE SANDQUIST | ||||||
| CHAIR | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| JOHN SCHROEDER | ||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | |
| KIM STEELE-BLAIR | ||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | |
| CHUCK WEBB | ||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | |
| DEKE WOOD | ||||||
| VICE CHAIR | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| ALAN YAHNKE | ||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $74,429 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $2,302 | TotalOtherCompensationAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Government Grants | $419,390 | GovernmentGrantsAmt |
| Noncash Contributions | $28,800 | NoncashContributionsAmt |
| Total Contributions | $419,390 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| PROJECT INCOME | $1,029,964 | $1,029,964 |
| FEES COLLECTED | $422,707 | $422,707 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $1,452,671 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $93,901 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $93,901 | RelatedOrExemptFuncIncomeAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $632 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $632 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $632 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $632 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,966,594 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,547,204 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $76,731 | TotalAmt |
| Program Services | $52,177 | ProgramServicesAmt |
| Management And General | $24,554 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $297,153 | TotalAmt |
| Program Services | $142,119 | ProgramServicesAmt |
| Management And General | $155,034 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,980 | TotalAmt |
| Program Services | $29,980 | ProgramServicesAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,409,914 | TotalAmt |
| Program Services | $1,408,429 | ProgramServicesAmt |
| Management And General | $1,485 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $927 | TotalAmt |
| Program Services | $927 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,213 | TotalAmt |
| Program Services | $9,511 | ProgramServicesAmt |
| Management And General | $3,702 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $828 | TotalAmt |
| Program Services | $547 | ProgramServicesAmt |
| Management And General | $281 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,051 | TotalAmt |
| Program Services | $28,950 | ProgramServicesAmt |
| Management And General | $101 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,745 | TotalAmt |
| Program Services | $6,915 | ProgramServicesAmt |
| Management And General | $13,830 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,468 | TotalAmt |
| Program Services | $17,716 | ProgramServicesAmt |
| Management And General | $1,752 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,744 | TotalAmt |
| Program Services | $5,814 | ProgramServicesAmt |
| Management And General | $2,930 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| IN-KIND RENT EXPENSE | $28,800 | $18,720 | $10,080 |
| TRAINING | $9,926 | $6,452 | $3,474 |
| DUES & MEMBERSHIPS | $8,047 | $5,313 | $2,734 |
| MISCELLANEOUS | $7,829 | $7,829 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,360 | TotalAmt |
| Program Services | $10,549 | ProgramServicesAmt |
| Management And General | $5,811 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,977,716 | TotalAmt |
| Program Services | $1,751,948 | ProgramServicesAmt |
| Management And General | $225,768 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $504,510 | BOYAmt |
| EOY | $560,650 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,732 | BOYAmt |
| EOY | $233,335 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $48,490 | BOYAmt |
| EOY | $58,763 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $13,000 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $115,306 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $50,492 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,519 | BOYAmt |
| EOY | $64,814 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,054,754 | BOYAmt |
| EOY | $1,133,220 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,657,005 | BOYAmt |
| EOY | $2,063,782 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,168 | BOYAmt |
| EOY | $199,952 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $122,824 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $124,932 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,719 | BOYAmt |
| EOY | $6,863 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,887 | BOYAmt |
| EOY | $454,571 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,641,118 | BOYAmt |
| EOY | $1,539,601 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $69,610 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,641,118 | BOYAmt |
| EOY | $1,609,211 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,657,005 | BOYAmt |
| EOY | $2,063,782 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$11,122 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | -$20,785 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (true) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (true) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $550,958 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $416,264 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $501,244 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $475,082 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $419,390 | CurrentTaxYearAmt |
| Total | $2,362,938 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $550,958 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $416,264 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $501,244 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $475,082 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $419,390 | CurrentTaxYearAmt |
| Total | $2,362,938 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $2,362,938 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $6,344 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5,480 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus1 Year | $7,881 | CurrentTaxYearMinus1YearAmt |
| Total | $19,705 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $5,743 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,046 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,250 | CurrentTaxYearMinus1YearAmt |
| Total | $8,039 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $95,115 | CurrentTaxYearMinus1YearAmt |
| Total | $95,115 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $2,485,797 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $1,546,572 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.95060 | PublicSupportCY170Pct |
| Public Support PY170 | 0.94530 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART II, LINE 10 | FormAndLineReferenceDesc |
| Explanation | 95,115 | ExplanationTxt |
Schedule D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $115,306 | OtherCostOrOtherBasisAmt |
| Depreciation | $50,492 | DepreciationAmt |
| Book Value | $64,814 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $64,814 | TotalBookValueLandBuildingsAmt |
Invst Program Related Org InvstProgramRelatedOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | ENDOWMENT | Desc |
| Book Value | $1,133,220 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Program Rltd | $1,133,220 | TotalBookValueProgramRltdAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | FINANCE LEASE LIABILITY | Desc |
| Amt | $6,863 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $6,863 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE D, PAGE 3, PART X | THE ORGANIZATION IS A NONPROFIT ORGANIZATION AS DESCRIBED IN SECTION 501 (C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES. THE IRS HAS NOT CLASSIFIED THE ORGANIZATION AS A PRIVATE FOUNDATION. THE ORGANIZATION FILES INFORMATION RETURNS WITH THE U.S. FEDERAL JURISDICTION AND FOLLOWS THE STANDARD FOR EVALUATING UNCERTAIN TAX POSITIONS. THE ORGANIZATION HAS DETERMINED THAT IT WAS NOT REQUIRED TO RECORD A LIABILITY RELATED TO UNCERTAIN TAX POSITIONS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. |
| SCHEDULE D, PAGE 4, PART XIII | DURING THE PREPARATION OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2023, MANAGEMENT IDENTIFIED THAT FUNDS RECEIVED THROUGH IOWA WORKFORCE DEVELOPMENT FOR THE TICKET TO WORK PROGRAM WERE RECORDED IN PREVIOUS YEARS AS DONOR-RESTRICTED CONTRIBUTIONS. AS THE GRANT CONTAINS REQUIREMENTS MAKING IT A CONDITIONAL AWARD, GRANT FUNDS RECEIVED BUT NOT YET SPENT ARE RECORDED IN LIABILITIES AS A REFUNDABLE ADVANCE. MANAGEMENT HAS RESTATED THE STATEMENT OF FINANCIAL POSITION AND STATEMENT OF ACTIVITIES AND CHANGES IN NET ASSETS TO RECORD RECEIPTS UNDER THE GRANT AS A REFUNDABLE ADVANCE, AND TO RECORD REVENUE AS QUALIFYING EXPENSES ARE INCURRED. THE EFFECT OF THE RESTATEMENT REDUCED TOTAL NET ASSETS WITH DONOR RESTRICTIONS AT JULY 1, 2021 BY 27,675 AND REDUCED REVENUE WITH DONOR RESTRICTIONS FOR THE YEAR ENDED JUNE 30, 2022 BY 81,790. AS A RESULT OF THESE ADJUSTMENTS, ENDING NET ASSETS AT JUNE 30, 2022 WAS REDUCED FROM THE PREVIOUSLY REPORTED AMOUNT BY 109,465. THE JUNE 30, 2022 STATEMENT OF FINANCIAL POSITION HAS BEEN RESTATED TO REFLECT A REFUNDABLE ADVANCE OF 109,465. |
Schedule M IRS990ScheduleM
Other Non Cash Contri Table OtherNonCashContriTableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Desc | DONATED RENT | Desc |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $28,800 | NoncashContributionsRptF990Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | false | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | false | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 2, PART III, LINE 4D | BYWAY SERVICES INCLUDE THE MANAGEMENT AND PRESERVATION OF THE HISTORIC HILLS SCENIC BYWAY IN SOUTHEASTERN IOWA. THE HISTORIC HILLS SCENIC BYWAY IS A PART OF IOWA'S DOT COALITION OF DESIGNATED BYWAYS. THE ORGANIZATION MANAGES THE FINANCES OF OUTSIDE ORGANIZATIONS, INCLUDING ALL ADMINISTRATIVE COSTS. PRESENT ORGANIZATIONS INCLUDE BUT ARE NOT LIMITED TO THE JEFFERSON/KEOKUK/VAN BUREN/WASHINGTON CHILD WELFARE DECATEGORIZATION BOARD, AND SOUTHERN IOWA DEVELOPMENT AND CONSERVATION AUTHORITY. |
| FORM 990, PAGE 6, PART VI, LINE 11B | NO REVIEW WAS OR WILL BE CONDUCTED. |
| FORM 990, PAGE 6, PART VI, LINE 19 | NO DOCUMENTS AVAILABLE TO THE PUBLIC |
| FORM 990, PART IX, LINE 11G | MINE RECLAMATION 270,000 0 0 OUTSIDE CONTRACTOR 1,073,171 0 0 PROFESIONAL FEES 0 1,485 0 PROJECT 65,258 0 0 TOTAL 1,408,429 1,485 0 |