Civic Intelligence

West Liberty Heritage Foundation

EIN 31-1633968 • 501(c)3 • West Liberty, IA

Profile

Restoration of old train depot complete current organization purpose is to provide perpetual upkeep of the building and grounds

PO Box 352West Liberty, IA 52776
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 2024

Liabilities / Revenue

34th percentile

0.00x

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

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

92nd percentile

60%

Higher net margin than 92% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

72nd percentile

$0

Higher top officer pay than 72% of similar nonprofits.

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

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

55th percentile

5.5%

Faster asset growth than 55% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2024

Revenue Growth

95th percentile

174%

Faster revenue growth than 95% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets33rd percentile

Assets

Up

$877,418

Up $88,458 (+11%) from 2022

Liabilities

Flat

$0

Flat from 2022

Net Assets

Up

$877,418

Up $88,458 (+11%) from 2022

Operations
Liabilities / Revenue34th percentileNet Margin92nd percentile

Revenue

Up

$91,735

Up $79,559 (+653%) from 2022

Expenses

Down

$36,277

Down $37,968 (-51%) from 2022

Net Income

Up

$55,458

Up $117,527 (+189%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth55th percentile

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

$1.0M$500K$0Assets 2019: $784,304Liabilities 2019: $0Net Assets 2019: $784,3042019Assets 2020: $826,391Liabilities 2020: $0Net Assets 2020: $826,3912020Assets 2021: $851,029Liabilities 2021: $0Net Assets 2021: $851,0292021Assets 2022: $788,960Liabilities 2022: $0Net Assets 2022: $788,9602022Assets 2024: $877,418Liabilities 2024: $0Net Assets 2024: $877,4182024

Highlighted filing

2024

Assets$877,418
Liabilities$0
Net Assets$877,418
Open 2024 Filing

Operations Trend

Revenue Growth95th percentile

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

$100K$50K$0-$50K-$100KRevenue 2019: $41,346Expenses 2019: $36,962Net Income 2019: $4,3842019Revenue 2020: $68,699Expenses 2020: $26,612Net Income 2020: $42,0872020Revenue 2021: $56,637Expenses 2021: $31,999Net Income 2021: $24,6382021Revenue 2022: $12,176Expenses 2022: $74,245Net Income 2022: -$62,0692022Revenue 2024: $91,735Expenses 2024: $36,277Net Income 2024: $55,4582024

Highlighted filing

2024

Revenue$91,735
Expenses$36,277
Net Income$55,458
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$877,418
Liabilities
$0
Net assets
$877,418
Revenue
$91,735
Expenses
$36,277
Net income
$55,458
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.77$0.00$8.77$0.92$0.36$0.55
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.89$0.00$7.89$0.12$0.74$0.62
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.51$0.00$8.51$0.57$0.32$0.25
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.26$0.00$8.26$0.69$0.27$0.42
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.84$0.00$7.84$0.41$0.37$0.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 14, 2025
Return Version
2024v5.2
Gross Receipts
$91,735
Mission and Program Overview

Mission

Restoration of old train depot complete current organization purpose is to provide perpetual upkeep of the building and grounds

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$517,121$597,750▲ $80,629
Savings and Temporary Cash Investments$302,373$216,709▼ $85,664
Cash and Non-Interest-Bearing Accounts$2,466$62,959▲ $60,493
Total Assets$821,960$877,418▲ $55,458
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$821,960$877,418▲ $55,458
Total Net Assets Fund Balance$821,960$877,418▲ $55,458
Total Liabilities and Net Assets / Fund Balance$821,960$877,418▲ $55,458

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$390,981$273,762$664,743
Land$145,200-$145,200
Equipment$40,512$64,964$105,476
Leasehold Improvements$21,057$48,475$69,532
Compensation and Service Providers
Top Officer Pay72nd percentile

Board Members and Trustees

NameTitle
Deborah WilsonPresident
Jim CareyVice President
Eric ChristensenDirector
Frank WagnerDirector
Mike DuytschaverDirector
Phyllis SterbaDirector
Scott BrookeDirector
Cindy WilsonSecretary
Clifford McferrenTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$41,111
Program Service Revenue
$0
Investment Income
$31
Other Revenue
$50,593
All Other Contributions
$41,111
Change in Net Assets
$55,458
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$36,277
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$19,648--$19,648
Other Expenses$10,085--$10,085
Insurance$6,544--$6,544
Total Functional Expenses$36,277$0$0$36,277
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B

“The organization retains a copy of form 990 prior to the return being filed. There are no formal procedures regarding the review of the return by the governing body.”

Form 990, Part VI, Line 19

“The organization retains all form 990s and governing documents on file. These are available for review upon request.”

Filing and Contact Details

Filer

Filer Name
West Liberty Heritage Foundation
EIN
31-1633968
Phone
3196274545
Address
PO BOX 352, WEST LIBERTY, IA 52776

Signing Officer

Name
Clifford Mcferren
Title
Treasurer
Phone
3196274545
Signed
2025-11-14
Discuss with paid preparer
No

Organization Details

Principal Officer
Clifford Mcferren
Formed
1999
Legal Domicile
Ia
Voting Board Members
7
Independent Board Members
7
Employees
0

Preparer

Firm
Martin P Brown CPA
Address
1405 N ELM ST SUITE 102, WEST LIBERTY, IA 52776
Preparer
Martin P Brown
Phone
3196277389
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24A

“Car show 180 dues 100 pest control 66 box rent 102 postage 173 property tax 138 repairs 712 supplies 498 utilities 7248 tax prep 280 website 588”

Raw XML Appendix373 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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IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt6VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt7SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt8TREASURER
IRS990/Form990ProvidedToGvrnBodyInd0true
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IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt048475
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt069532
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0597750
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION RETAINS A COPY OF FORM 990 PRIOR TO THE RETURN BEING FILED. THERE ARE NO FORMAL PROCEDURES REGARDING THE REVIEW OF THE RETURN BY THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION RETAINS ALL FORM 990S AND GOVERNING DOCUMENTS ON FILE. THESE ARE AVAILABLE FOR REVIEW UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CAR SHOW 180 DUES 100 PEST CONTROL 66 BOX RENT 102 POSTAGE 173 PROPERTY TAX 138 REPAIRS 712 SUPPLIES 498 UTILITIES 7248 TAX PREP 280 WEBSITE 588
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part IX, Line 24A
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IRS990/SubjectToProxyTaxInd0false
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0821960
IRS990/TotalAssetsEOYAmt0877418
IRS990/TotalAssetsGrp/BOYAmt0821960
IRS990/TotalAssetsGrp/EOYAmt0877418
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IRS990/TotalContributionsAmt041111
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt036277
IRS990/TotalFunctionalExpensesGrp/TotalAmt036277
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0821960
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0877418
IRS990/TotalProgramServiceExpensesAmt036277
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt050593
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt091735
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0821960
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0877418
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0411 E 3RD ST
IRS990/USAddress/CityNm0WEST LIBERTY
IRS990/USAddress/StateAbbreviationCd0IA
IRS990/USAddress/ZIPCd052776
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0CLIFFORD MCFERREN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum03196274545
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WEST LIBERTY HERITAGE FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0WEST
ReturnHeader/Filer/EIN0311633968
ReturnHeader/Filer/PhoneNum03196274545
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 352
ReturnHeader/Filer/USAddress/CityNm0WEST LIBERTY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IA
ReturnHeader/Filer/USAddress/ZIPCd052776
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0421516157
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MARTIN P BROWN CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01405 N ELM ST SUITE 102
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WEST LIBERTY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd052776
ReturnHeader/PreparerPersonGrp/PhoneNum03196277389
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARTIN P BROWN
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-11-14T01:44:40-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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