WATERLOO COMMUNITY FOUNDATION: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- WATERLOO COMMUNITY FOUNDATION (EIN 47-3373953)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-09-08
- IRS object ID
- 202512519349301481
- Schema version
- 2024v5.0
- 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 | 2025-09-08T14:43:16-04:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 420991212 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HOGAN - HANSEN PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3128 BROCKWAY ROAD | AddressLine1Txt |
| City | WATERLOO | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 507015103 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 473373953 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WATERLOO COMMUNITY FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | WATE | BusinessNameControlTxt |
| Phone | 3198836022 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 114 EAST 4TH STREET STE 300 | AddressLine1Txt |
| City | WATERLOO | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 50703 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ERIN TINK | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 3198836022 | PhoneNum |
| Signature | 2025-09-08 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | ERIC M HANNA CPA | PreparerPersonNm |
| PTIN | P01329114 | PTIN |
| Phone | 3192335225 | PhoneNum |
| Preparation | 2025-09-08 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | ERIN TINK | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 114 E 4TH STREET SUITE 300 | AddressLine1Txt |
| City | WATERLOO | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 50703 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $3,148,671 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.WLOOCOMMUNITYFOUNDATION.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2015 | FormationYr |
| Legal Domicile State | IA | LegalDomicileStateCd |
| Activity Or Mission | PROVIDE A LEAN, STRAIGHTFORWARD, AND TRANSPARENT CONDUIT VEHICLE TO THOSE WHO WISH TO CONTRIBUTE RESOURCES FOR THE BETTERMENT OF THE GREATER WATERLOO, IOWA COMMUNITY AND ITS CITIZENS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 14 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 14 | VotingMembersIndependentCnt |
| Total Employee | 2 | TotalEmployeeCnt |
| Total Volunteers | 50 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $1,052,973 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,559,142 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $59,314 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $10,675 | CYProgramServiceRevenueAmt |
| PY Investment Income | $84,259 | PYInvestmentIncomeAmt |
| CY Investment Income | $245,278 | CYInvestmentIncomeAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $1,196,546 | PYTotalRevenueAmt |
| CY Total Revenue | $1,815,095 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $452,496 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $639,312 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $158,661 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $165,448 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $69,889 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $137,758 | PYOtherExpensesAmt |
| CY Other Expenses | $98,980 | CYOtherExpensesAmt |
| PY Total Expenses | $748,915 | PYTotalExpensesAmt |
| CY Total Expenses | $903,740 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $447,631 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $911,355 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $4,137,331 | TotalAssetsBOYAmt |
| Total Assets EOY | $5,451,609 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $521,875 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $713,625 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $3,615,456 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $4,737,984 | NetAssetsOrFundBalancesEOYAmt |
| Mission | PROVIDE A LEAN, STRAIGHTFORWARD, AND TRANSPARENT CONDUIT VEHICLE TO THOSE WHO WISH TO CONTRIBUTE RESOURCES FOR THE BETTERMENT OF THE GREATER WATERLOO, IOWA COMMUNITY AND ITS CITIZENS. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $727,823 | ExpenseAmt |
| Grant | $639,312 | GrantAmt |
| Desc | THE FOUNDATION PROVIDES FINANCIAL SUPPORT. PRIMARILY FOR THE NEEDS OF WATERLOO, FROM FUNDS THAT ARE MAINTAINED AND ADMINISTERED ON BAHALF OF MULTIPLE DONORS. | Desc |
| Total Program Service Expenses | $727,823 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | Yes (true) | 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 | false | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | 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 | Yes (true) | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (true) | 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 | Yes (true) | ScheduleORequiredInd |
| IRP Document | 5 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 2 | 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 |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| DAF Excess Business Holdings | false | DAFExcessBusinessHoldingsInd |
| Taxable Distributions | false | TaxableDistributionsInd |
| Distribution To Donor | false | DistributionToDonorInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 14 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 14 | 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 | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ERIN TINK | PersonNm |
| Phone | 3198836022 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 114 EAST 4TH STREET STE 300 | AddressLine1Txt |
| City | WATERLOO | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 50703 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|
| ERIN TINK | ||||||
| EXECUTIVE DI | 40.00 | Yes (X) | $96,871 | $0 | $0 | |
| MIKE BROSHAR | ||||||
| DIRECTOR | 0.50 | $0 | $0 | $0 | Yes (X) | |
| STEVE CARIGNAN | ||||||
| VICE PRESIDE | 0.50 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| TAMERA PHILLIPS COOK | ||||||
| DIRECTOR | 0.50 | $0 | $0 | $0 | Yes (X) | |
| BOB HELLMAN | ||||||
| DIRECTOR | 0.50 | $0 | $0 | $0 | Yes (X) | |
| RACHAEL HOFFMAN | ||||||
| DIRECTOR | 0.50 | $0 | $0 | $0 | Yes (X) | |
| SAM HOLDEN | ||||||
| PRESIDENT AN | 0.50 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| LORI JOHNSON | ||||||
| DIRECTOR | 0.50 | $0 | $0 | $0 | Yes (X) | |
| JANE LINDAMAN | ||||||
| SECRETARY | 0.50 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| KRYSTAL MADLOCK | ||||||
| DIRECTOR | 0.50 | $0 | $0 | $0 | Yes (X) | |
| CHRISTA MIEHE | ||||||
| DIRECTOR | 0.50 | $0 | $0 | $0 | Yes (X) | |
| JOHN RICHTER | ||||||
| TREASURER | 0.50 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| BEV SMITH | ||||||
| DIRECTOR | 0.50 | $0 | $0 | $0 | Yes (X) | |
| LANCE VANDERLOO | ||||||
| PAST PRESIDE | 0.50 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| DODIE YOUNG | ||||||
| DIRECTOR | 0.50 | $0 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $96,871 | TotalReportableCompFromOrgAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| All Other Contributions | $1,559,142 | AllOtherContributionsAmt |
| Noncash Contributions | $47,154 | NoncashContributionsAmt |
| Total Contributions | $1,559,142 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PROGRAM SERVICE FEES | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $10,675 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $10,675 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $10,675 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $202,174 | TotalRevenueColumnAmt |
| Exclusion | $202,174 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,376,680 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,333,576 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $43,104 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $43,104 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $43,104 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,815,095 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $53,779 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $202,174 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $536,023 | TotalAmt |
| Program Services | $536,023 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $103,289 | TotalAmt |
| Program Services | $103,289 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $153,613 | TotalAmt |
| Program Services | $56,741 | ProgramServicesAmt |
| Management And General | $48,436 | ManagementAndGeneralAmt |
| Fundraising | $48,436 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,835 | TotalAmt |
| Program Services | $4,383 | ProgramServicesAmt |
| Management And General | $3,726 | ManagementAndGeneralAmt |
| Fundraising | $3,726 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,321 | TotalAmt |
| Management And General | $8,321 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,120 | TotalAmt |
| Management And General | $7,120 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,787 | TotalAmt |
| Management And General | $20,787 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,412 | TotalAmt |
| Program Services | $2,412 | ProgramServicesAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,897 | TotalAmt |
| Program Services | $6,110 | ProgramServicesAmt |
| Management And General | $483 | ManagementAndGeneralAmt |
| Fundraising | $6,304 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,683 | TotalAmt |
| Program Services | $6,344 | ProgramServicesAmt |
| Management And General | $5,636 | ManagementAndGeneralAmt |
| Fundraising | $5,703 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,065 | TotalAmt |
| Program Services | $5,537 | ProgramServicesAmt |
| Management And General | $9,991 | ManagementAndGeneralAmt |
| Fundraising | $5,537 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,910 | TotalAmt |
| Program Services | $3,910 | ProgramServicesAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,300 | TotalAmt |
| Program Services | $934 | ProgramServicesAmt |
| Management And General | $183 | ManagementAndGeneralAmt |
| Fundraising | $183 | FundraisingAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| GRANT CELEBRATION EVENT | $1,453 | $1,453 | |
| DUES & SUBSCRIPTIONS | $1,345 | $1,345 | |
| MISCELLANEOUS EXPENSE | $687 | $687 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $903,740 | TotalAmt |
| Program Services | $727,823 | ProgramServicesAmt |
| Management And General | $106,028 | ManagementAndGeneralAmt |
| Fundraising | $69,889 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,002 | BOYAmt |
| EOY | $4,157 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,000 | BOYAmt |
| EOY | $14,000 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $11,391 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,122,329 | BOYAmt |
| EOY | $5,327,966 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $94,095 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,137,331 | BOYAmt |
| EOY | $5,451,609 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,750 | BOYAmt |
| EOY | $29,484 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $511,125 | BOYAmt |
| EOY | $684,141 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $521,875 | BOYAmt |
| EOY | $713,625 | 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 | $3,615,456 | BOYAmt |
| EOY | $4,737,984 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,615,456 | BOYAmt |
| EOY | $4,737,984 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,137,331 | BOYAmt |
| EOY | $5,451,609 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $911,355 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $208,994 | NetUnrlzdGainsLossesInvstAmt |
| Prior Period Adjustments | $2,179 | PriorPeriodAdjustmentsAmt |
| 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) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
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 | $800,020 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,060,226 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $777,260 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,052,973 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,559,142 | CurrentTaxYearAmt |
| Total | $5,249,621 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $800,020 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,060,226 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $777,260 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,052,973 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,559,142 | CurrentTaxYearAmt |
| Total | $5,249,621 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $5,249,621 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $32,546 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $25,460 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $97,286 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $135,937 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $202,174 | CurrentTaxYearAmt |
| Total | $493,403 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $5,743,024 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $119,806 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.91410 | PublicSupportCY170Pct |
| Public Support PY170 | 0.93300 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Disclosed Org Leg Ctrl | false | DisclosedOrgLegCtrlInd |
| Disclosed For Charitable Prps | false | DisclosedForCharitablePrpsInd |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| FUNDS HELD FOR OTHERS | $585,538 |
| TOTAL RIGHT OF USE LIABILITY | $94,095 |
| PAYROLL LIABILITIES | $4,508 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $684,141 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $2,003,302 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $208,994 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $208,994 | RevenueNotReportedAmt |
| Revenue Subtotal | $1,794,308 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $20,787 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $20,787 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $1,815,095 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $882,953 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $882,953 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $20,787 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $20,787 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $903,740 | TotalExpensesPerForm990Amt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | false | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (3 entries)
| Business Name Line2RecipientBusinessName/BusinessNameLine2Txt | Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|---|
| GALLAGHER BLUEDORN PERFORMING ARTS | ||||||||
| CENTER | 8201 DAKOTA STREET | CEDAR FALLS | IA | 50614 | 429004333 | 501C3 | $7,500 | GENERAL SUPPORT |
| SIMPSON COLLEGE | ||||||||
| 701 NORTH C STREET | INDIANOLA | IA | 50125 | 420680389 | 501C3 | $6,325 | GENERAL SUPPORT | |
| UNITE ACADEMY | ||||||||
| 4445 BEECH STREET | WATERLOO | IA | 50703 | 883173878 | 501C3 | $5,500 | GENERAL SUPPORT | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 3 | Total501c3OrgCnt |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | KOATS 4 KIDS | GrantTypeTxt |
| Recipient | 1 | RecipientCnt |
| Cash Grant | $103,289 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE I, PAGE 4, PART IV | FormAndLineReferenceDesc |
| Explanation | PART I, LINE 2: DISTRIBUTIONS ARE MADE FROM FUNDS BASED ON THE FUNDS DISTRIBUTION POLICY AND THE BOARD'S DISCRETION. SCHEDULE I, PART III THE ORGANIZATION ISSUED A GRANT TO REIMBURSE THE KOATS 4 KIDS PROGRAM. APPROXIMATELY 3,052 CLOTHING ITEMS WERE DISTRIBUTED TO FAMILIES UNDER THE PROGRAM. TO BE ELIGIBLE FOR WINTER CLOTHING, FAMILIES MUST MEET INCOME GUIDELINES THAT QUALIFY THEM FOR THE FREE AND REDUCED SCHOOL LUNCH PROGRAM. ASSISTANCE IS DETERMINED THROUGH CONTACT WITH FAMILY SUPPORT WORKERS AND TEACHERS TO UNDERSTAND WHICH KIDS NEED WARM CLOTHING. | ExplanationTxt |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $47,154 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | STOCK PRICE | MethodOfDeterminingRevenuesTxt |
| 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 6, PART VI, LINE 11B | A DRAFT COPY OF THE FORM 990 WAS SENT TO THE EXECUTIVE DIRECTOR FOR REVIEW. A FINAL COPY OF THE FORM 990 WAS SENT TO ALL BOARD MEMBERS PRIOR TO FILING. |
| FORM 990, PAGE 6, PART VI, LINE 12C | BOARD MEMBERS SIGN A CONFLICT OF INTEREST STATEMENT ANNUALLY AND IT IS KEPT ON FILE. ANY KNOWN CONFLICTS ARE IDENTIFIED AND ADDRESSED AT BOARD MEETINGS HELD THROUGHOUT THE YEAR. |
| FORM 990, PAGE 6, PART VI, LINE 15A | THE EXECUTIVE DIRECTOR'S COMPENSATION IS BASED ON ANNUAL EVALUATION BY THE EXECUTIVE COMMITTEE AND A SALARY COMPARISON STUDY OF SIMILAR POSITIONS IN THE COMMUNITY. THE EXECUTIVE COMMITTEE MAKES A RECOMMENDATION TO THE BOARD OF DIRECTORS WHO APPROVE THE SALARY THROUGH THE BUDGET PROCESS. |
| FORM 990, PAGE 6, PART VI, LINE 19 | GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST. |