Civic Intelligence

West Marshall Community School District Foundation

990EZ • Fiscal year 2020 • EIN 26-0047097

Jan 01, 2020 to Dec 31, 2020 • Filed on May 13, 2021

Organization ProfileN/A
702 3rd St NWState Center, IA 50247-0000

(641) 483-2136

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

81st percentile

35%

Higher net margin than 81% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

52nd percentile

5.3%

Faster asset growth than 52% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

40th percentile

-25%

Faster revenue growth than 40% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets55th percentile

Assets

Up

$487,029

Up $24,691 (+5.3%) from 2019

Net Assets

Up

$487,029

Up $24,691 (+5.3%) from 2019

Liabilities

Flat

$0

Flat from 2019

Revenue And Expenses
Liabilities / Revenue55th percentileNet Margin81st percentile

Revenue

Down

$71,217

Down $23,701 (-25%) from 2019

Expenses

Down

$46,526

Down $6,024 (-11%) from 2019

Net Income

Down

$24,691

Down $17,677 (-42%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth52nd percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$800K$600K$400K$200K$0Assets 2017: $404,147Liabilities 2017: $0Net Assets 2017: $404,1472017Assets 2018: $419,970Liabilities 2018: $0Net Assets 2018: $419,9702018Assets 2019: $462,338Liabilities 2019: $0Net Assets 2019: $462,3382019Assets 2020: $487,029Liabilities 2020: $0Net Assets 2020: $487,0292020Assets 2021: $516,832Liabilities 2021: $0Net Assets 2021: $516,8322021Assets 2022: $525,467Liabilities 2022: $0Net Assets 2022: $525,4672022Assets 2024: $604,130Liabilities 2024: $0Net Assets 2024: $604,1302024

Highlighted filing

2020

Assets$487,029
Liabilities$0
Net Assets$487,029
Open 2020 Filing

Operations Trend

Revenue Growth40th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$100K$50K$0Revenue 2017: $57,318Expenses 2017: $28,946Net Income 2017: $28,3722017Revenue 2018: $45,597Expenses 2018: $29,774Net Income 2018: $15,8232018Revenue 2019: $94,918Expenses 2019: $52,550Net Income 2019: $42,3682019Revenue 2020: $71,217Expenses 2020: $46,526Net Income 2020: $24,6912020Revenue 2021: $84,717Expenses 2021: $54,914Net Income 2021: $29,8032021Revenue 2022: $51,022Expenses 2022: $42,387Net Income 2022: $8,6352022Revenue 2024: $94,360Expenses 2024: $43,460Net Income 2024: $50,9002024

Highlighted filing

2020

Revenue$71,217
Expenses$46,526
Net Income$24,691
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
May 13, 2021
Return Version
2020v4.1
Gross Receipts
$71,217
Mission and Program Overview

Mission

The organization was formed to support the west marshall community school district. The organization provides scholarships to graduates.

Program Services

DescriptionGrantsExpenses
THE ORGANIZATION PROVIDES SCHOLARSHIPS TO GRADUATING SENIORS OF WEST MARSHALL COMMUNITY SCHOOLS$0$43,950
Compensation and Service Providers
Top Officer Pay76th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
MIKEL ECKHARDTPresident-$0--
KIM SMITHTreasurer-$0--
NED SELLERSDirector-$0--
SUE UNDERWOODDirector-$0--
Filing and Contact Details

Filer

Filer Name
West Marshall Community School District
EIN
26-0047097
Phone
6414832136
Address
702 3RD ST NW, STATE CENTER, IA 50247-0000

Signing Officer

Name
Kimberly a Smith
Title
Treasurer
Phone
6414832136
Signed
2021-05-13
Discuss with paid preparer
Yes

Preparer

Firm
Moore Mckibben Goodman Et Al Llp
Address
26 SOUTH FIRST AVENUE STE 302, MARSHALLTOWN, IA 50158
Preparer
Sean K Heitmann
Phone
6417524271
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 8 - Other Revenue

“Description: interest. Amount: 4,166.”

Form 990-ez, Part I, Line 16 - Other Expenses

“Description: fundraising expenses. Amount: 2,401. Description: scholarships awarded. Amount: 43,950. Description: legal/professional expenses. Amount: 175. Total to form 990-ez, line 16: 46,526.”

Raw XML Appendix152 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0KIMBERLY A SMITH
IRS990EZ/BooksInCareOfDetail/PhoneNum06414778359
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01222 180TH ST
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0STATE CENTER
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd050247
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0462338
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0487029
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/ContributionsGiftsGrantsEtcAmt067051
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/EngagedInExcessBenefitTransInd00
IRS990EZ/ExcessOrDeficitForYearAmt024691
IRS990EZ/FiledScheduleAInd01
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0462338
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0487029
IRS990EZ/GrossReceiptsAmt071217
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/LobbyingActivitiesInd00
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0462338
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0487029
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0462338
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0487029
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0MIKEL ECKHARDT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1KIM SMITH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2NED SELLERS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3SUE UNDERWOOD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3DIRECTOR
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt046526
IRS990EZ/OtherRevenueTotalAmt04166
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0THE ORGANIZATION WAS FORMED TO SUPPORT THE WEST MARSHALL COMMUNITY SCHOOL DISTRICT. THE ORGANIZATION PROVIDES SCHOLARSHIPS TO GRADUATES.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0THE ORGANIZATION PROVIDES SCHOLARSHIPS TO GRADUATING SENIORS OF WEST MARSHALL COMMUNITY SCHOOLS
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt043950
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd00
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt046526
IRS990EZ/TotalProgramServiceExpensesAmt043950
IRS990EZ/TotalRevenueAmt071217
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990EZ/TypeOfOrganizationOtherDesc0FOUNDATION
IRS990EZ/TypeOfOrganizationOtherInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt067051
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt083582
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt034577
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt053108
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt047646
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0285964
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt04166
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt011336
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt011020
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt04210
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt05040
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt035772
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.88880
IRS990ScheduleA/PublicSupportPY170Pct00.89450
IRS990ScheduleA/PublicSupportTotal170Amt0285964
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt067051
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt083582
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt034577
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt053108
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt047646
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0285964
IRS990ScheduleA/TotalSupportAmt0321736
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: INTEREST. AMOUNT: 4,166.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: FUNDRAISING EXPENSES. AMOUNT: 2,401. DESCRIPTION: SCHOLARSHIPS AWARDED. AMOUNT: 43,950. DESCRIPTION: LEGAL/PROFESSIONAL EXPENSES. AMOUNT: 175. TOTAL TO FORM 990-EZ, LINE 16: 46,526.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0KIMBERLY A SMITH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06414832136
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-05-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WEST MARSHALL COMMUNITY SCHOOL DISTRICT
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0WEST
ReturnHeader/Filer/EIN0260047097
ReturnHeader/Filer/PhoneNum06414832136
ReturnHeader/Filer/USAddress/AddressLine1Txt0702 3RD ST NW
ReturnHeader/Filer/USAddress/CityNm0STATE CENTER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IA
ReturnHeader/Filer/USAddress/ZIPCd0502470000
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0421159914
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MOORE MCKIBBEN GOODMAN ET AL LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt026 SOUTH FIRST AVENUE STE 302
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MARSHALLTOWN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd050158
ReturnHeader/PreparerPersonGrp/PhoneNum06417524271
ReturnHeader/PreparerPersonGrp/PreparationDt02021-05-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SEAN K HEITMANN
ReturnHeader/ReturnTs02021-05-14T17:15:31-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0KIMBERLY
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0SMITH
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$487,029
Liabilities
$0
Net assets
$487,029
Revenue
$71,217
Expenses
$46,526
Net income
$24,691
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.04$0.00$6.04$0.94$0.43$0.51
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.25$0.00$5.25$0.51$0.42$0.09
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.17$0.00$5.17$0.85$0.55$0.30
2020Detailed filing. Detailed filing data is available for this year.$4.87$0.00$4.87$0.71$0.47$0.25
2019Detailed filing. Detailed filing data is available for this year.$4.62$0.00$4.62$0.95$0.53$0.42
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.20$0.00$4.20$0.46$0.30$0.16
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.04$0.00$4.04$0.57$0.29$0.28