Civic Intelligence

Clyde E Frese & Nellie M Frese Charitable Remainder Annuity Trust

EIN 26-6533984 • 501(c)3 • Nora Springs, IA

Profile

Support of st. Lukes lutheran church

PO Box 647Nora Springs, IA 50458-0647

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

33rd percentile

0.00x

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

501(c)3 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

35th percentile

0.00x

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

501(c)3 • $500k-$1M nonprofits • Source year 2025

Net Margin

16th percentile

-20%

Higher net margin than 16% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

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

501(c)3 • $500k-$1M nonprofits • Source year 2025

Asset Growth

39th percentile

-0.6%

Faster asset growth than 39% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

37th percentile

-0.7%

Faster revenue growth than 37% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets33rd percentile

Assets

Down

$926,308

Down $5,334 (-0.6%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Down

$926,308

Down $5,334 (-0.6%) from 2024

Operations
Liabilities / Revenue35th percentileNet Margin16th percentile

Revenue

Down

$27,091

Down $203 (-0.7%) from 2024

Expenses

Down

$32,425

Down $469 (-1.4%) from 2024

Net Income

Up

-$5,334

Up $266 (+4.8%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth39th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.0M$500K$0Assets 2012: $950,372Liabilities 2012: $0Net Assets 2012: $950,3722012Assets 2013: $957,281Liabilities 2013: $0Net Assets 2013: $957,2812013Assets 2014: $958,124Liabilities 2014: $0Net Assets 2014: $958,1242014Assets 2015: $937,784Liabilities 2015: $0Net Assets 2015: $937,7842015Assets 2016: $932,198Liabilities 2016: $0Net Assets 2016: $932,1982016Assets 2017: $926,627Liabilities 2017: $0Net Assets 2017: $926,6272017Assets 2018: $921,934Liabilities 2018: $0Net Assets 2018: $921,9342018Assets 2019: $917,362Liabilities 2019: $0Net Assets 2019: $917,3622019Assets 2020: $912,984Liabilities 2020: $0Net Assets 2020: $912,9842020Assets 2021: $929,882Liabilities 2021: $0Net Assets 2021: $929,8822021Assets 2022: $942,411Liabilities 2022: $0Net Assets 2022: $942,4112022Assets 2023: $937,242Liabilities 2023: $0Net Assets 2023: $937,2422023Assets 2024: $931,642Liabilities 2024: $0Net Assets 2024: $931,6422024Assets 2025: $926,308Liabilities 2025: $0Net Assets 2025: $926,3082025

Highlighted filing

2025

Assets$926,308
Liabilities$0
Net Assets$926,308
Open 2025 Filing

Operations Trend

Revenue Growth37th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$60K$40K$20K$0-$20K-$40KExpenses 2012: $50,2422012Revenue 2013: $28,162Expenses 2013: $21,253Net Income 2013: $6,9092013Revenue 2014: $27,927Expenses 2014: $27,084Net Income 2014: $8432014Revenue 2015: $27,350Expenses 2015: $47,690Net Income 2015: -$20,3402015Revenue 2016: $27,191Expenses 2016: $32,777Net Income 2016: -$5,5862016Revenue 2017: $27,041Expenses 2017: $32,612Net Income 2017: -$5,5712017Revenue 2018: $26,864Expenses 2018: $31,557Net Income 2018: -$4,6932018Revenue 2019: $26,809Expenses 2019: $31,381Net Income 2019: -$4,5722019Revenue 2020: $26,613Expenses 2020: $30,991Net Income 2020: -$4,3782020Revenue 2021: $27,848Expenses 2021: $10,950Net Income 2021: $16,8982021Revenue 2022: $27,031Expenses 2022: $14,502Net Income 2022: $12,5292022Revenue 2023: $27,629Expenses 2023: $32,798Net Income 2023: -$5,1692023Revenue 2024: $27,294Expenses 2024: $32,894Net Income 2024: -$5,6002024Revenue 2025: $27,091Expenses 2025: $32,425Net Income 2025: -$5,3342025

Highlighted filing

2025

Revenue$27,091
Expenses$32,425
Net Income-$5,334
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$926,308
Liabilities
$0
Net assets
$926,308
Revenue
$27,091
Expenses
$32,425
Net income
-$5,334
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$9.26$0.00$9.26$0.27$0.32$0.05
2024Detailed filing. Detailed filing data is available for this year.$9.32$0.00$9.32$0.27$0.33$0.06
2023Detailed filing. Detailed filing data is available for this year.$9.37$0.00$9.37$0.28$0.33$0.05
2022Detailed filing. Detailed filing data is available for this year.$9.42$0.00$9.42$0.27$0.15$0.13
2021Detailed filing. Detailed filing data is available for this year.$9.30$0.00$9.30$0.28$0.11$0.17
2020Detailed filing. Detailed filing data is available for this year.$9.13$0.00$9.13$0.27$0.31$0.04
2019Detailed filing. Detailed filing data is available for this year.$9.17$0.00$9.17$0.27$0.31$0.05
2018Detailed filing. Detailed filing data is available for this year.$9.22$0.00$9.22$0.27$0.32$0.05
2017Detailed filing. Detailed filing data is available for this year.$9.27$0.00$9.27$0.27$0.33$0.06
2016Detailed filing. Detailed filing data is available for this year.$9.32$0.00$9.32$0.27$0.33$0.06
2015Detailed filing. Detailed filing data is available for this year.$9.38$0.00$9.38$0.27$0.48$0.20
2014Detailed filing. Detailed filing data is available for this year.$9.58$0.00$9.58$0.28$0.27$0.01
2013Detailed filing. Detailed filing data is available for this year.$9.57$0.00$9.57$0.28$0.21$0.07
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.50$0.00$9.50$0.50
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Mar 5, 2026
Return Version
2025v4.0
Gross Receipts
$27,091
Mission and Program Overview

Mission

Support of st. Lukes lutheran church

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$931,642$926,308▼ $5,334
Cash and Non-Interest-Bearing Accounts$1,544$1,121▼ $423
Total Assets$931,642$926,308▼ $5,334
Other Assets Total$930,098$925,187▼ $4,911
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$931,642$926,308▼ $5,334
Total Liabilities and Net Assets / Fund Balance$931,642$926,308▼ $5,334

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$925,187--
Compensation and Service Providers
Top Officer Pay55th percentile

Board Members and Trustees

NameTitle
Marcia SchwabTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$27,091
Other Revenue
$0
Change in Net Assets
$-5,334
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$31,875
Other Expenses$550
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$31,875--$31,875
Fees for Services Legal$0$550$0$550
Total Functional Expenses$31,875$550$0$32,425
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
St Luke Lutheran ChurchNora Springs, IA-Supported Organization-
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Clyde E Frese & Nellie M Frese Charitable Remainder Annuity Trust
EIN
26-6533984
Phone
6414300957
Address
PO BOX 647, NORA SPRINGS, IA 50458-0647

Signing Officer

Name
Marcia Schwab
Title
Trustee
Phone
6414300957
Signed
2026-03-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Marcia Schwab
Formed
2011
Legal Domicile
Ia
Voting Board Members
1
Independent Board Members
1
Employees
0
Volunteers
1

Preparer

Firm
Laird Law Firm Plc
Address
11 4TH ST NE, MASON CITY, IA 50401
Preparer
Jon Kiss
Phone
6414235154
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

“Trustee goes over 990 with tax preparer line by line.”

Pt VI, Line 19

“Trust will allow inspection of trust document upon request.”

Raw XML Appendix344 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.

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IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0420953240
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd0true
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd01
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt031875
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0ST LUKE LUTHERAN CHURCH
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType3NonFuncInd0X
IRS990ScheduleA/SupportSumAmt031875
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0925187
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0PEKIN LIFE INSURANCE ANNUITY CONTRACT
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0925187
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0SUPPORTED ORGANIZATION
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0ST LUKE LUTHERAN CHURCH
IRS990ScheduleI/RecipientTable/RecipientEIN0420953240
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0PO BOX 397
IRS990ScheduleI/RecipientTable/USAddress/CityNm0NORA SPRINGS
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0IA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd050458
IRS990ScheduleI/Total501c3OrgCnt01
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TRUSTEE GOES OVER 990 WITH TAX PREPARER LINE BY LINE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TRUST WILL ALLOW INSPECTION OF TRUST DOCUMENT UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0IA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0931642
IRS990/TotalAssetsEOYAmt0926308
IRS990/TotalAssetsGrp/BOYAmt0931642
IRS990/TotalAssetsGrp/EOYAmt0926308
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0550
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt031875
IRS990/TotalFunctionalExpensesGrp/TotalAmt032425
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0931642
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0926308
IRS990/TotalProgramServiceExpensesAmt031875
IRS990/TotalRevenueGrp/ExclusionAmt027091
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt027091
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt01
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0931642
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0926308
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 647
IRS990/USAddress/CityNm0NORA SPRINGS
IRS990/USAddress/StateAbbreviationCd0IA
IRS990/USAddress/ZIPCd0504580647
IRS990/VotingMembersGoverningBodyCnt01
IRS990/VotingMembersIndependentCnt01
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MARCIA SCHWAB
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum06414300957
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-03-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CLYDE E FRESE & NELLIE M FRESE CHARITABLE REMAINDER ANNUITY TRUST
ReturnHeader/Filer/BusinessNameControlTxt0CLYD
ReturnHeader/Filer/EIN0266533984
ReturnHeader/Filer/PhoneNum06414300957
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 647
ReturnHeader/Filer/USAddress/CityNm0NORA SPRINGS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IA
ReturnHeader/Filer/USAddress/ZIPCd0504580647
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0421395412
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LAIRD LAW FIRM PLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt011 4TH ST NE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MASON CITY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd050401
ReturnHeader/PreparerPersonGrp/PhoneNum06414235154
ReturnHeader/PreparerPersonGrp/PreparationDt02026-03-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JON KISS
ReturnHeader/ReturnTs02026-03-06T09:34:39-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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