Liabilities / Assets
83rd percentile
Higher debt load relative to assets than 83% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
83rd percentile
Higher debt load relative to assets than 83% of similar nonprofits.
Liabilities / Revenue
90th percentile
Higher debt load relative to revenue than 90% of similar nonprofits.
Net Margin
85th percentile
Higher net margin than 85% of similar nonprofits.
Top Officer Pay
38th percentile
Higher top officer pay than 38% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
20th percentile
Faster asset growth than 20% of similar nonprofits.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Assets
Down$5,613,541
Down $214,392 (-3.7%) from 2012
Net Assets
Up$1,868,541
Up $270,608 (+17%) from 2012
Liabilities
Down$3,745,000
Down $485,000 (-11%) from 2012
Revenue
$684,000
No earlier filing loaded for comparison.
Expenses
Down$413,392
Down $20,975 (-4.8%) from 2012
Net Income
$270,608
No earlier filing loaded for comparison.
Building improvements to school
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $5,745,645 | $5,526,415 | ▼ $219,230 |
| Total Assets | $5,827,933 | $5,613,541 | ▼ $214,392 |
| Other Assets Total | $82,288 | $87,126 | ▲ $4,838 |
| Liabilities | |||
| Tax Exempt Bond Liabilities | $4,230,000 | $3,745,000 | ▼ $485,000 |
| Total Liabilities | $4,230,000 | $3,745,000 | ▼ $485,000 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $1,597,933 | $1,868,541 | ▲ $270,608 |
| Total Net Assets Fund Balance | $1,597,933 | $1,868,541 | ▲ $270,608 |
| Total Liabilities and Net Assets / Fund Balance | $5,827,933 | $5,613,541 | ▼ $214,392 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $5,526,415 | $2,903,585 | $8,430,000 |
| Name | Title |
|---|---|
| Dale Bush | President |
| Joe Drescher | Member |
| Kelly Thompson | Secretary |
| Greg Linton | Superintendent |
| Rick Smeltzer | Treasurer |
| Joe King | Vice-pres |
| Line Item | Amount |
|---|---|
| Other Expenses | $413,392 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Depreciation Depletion | $219,230 | $0 | $0 | $219,230 |
| Interest | $194,162 | $0 | $0 | $194,162 |
| Total Functional Expenses | $413,392 | $0 | $0 | $413,392 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“NO COMMITTEES”
“Form reviewed by business manager”
“Members prepare state required form”
“UPON REQUEST”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | BUILDING IMPROVEMENTS TO SCHOOL |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1 | 0 | SPENCER OWEN SCHOOLS |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8128292233 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1 | 0 | 205 E HILLSIDE AVE |
| IRS990/BooksInCareOfDetail/USAddress/City | 0 | SPENCER |
| IRS990/BooksInCareOfDetail/USAddress/State | 0 | IN |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCode | 0 | 47460 |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 413392 |
| IRS990/CYOtherRevenueAmt | 0 | 684000 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 270608 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 413392 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 684000 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/FundraisingAmt | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 219230 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 219230 |
| IRS990/Desc | 0 | TO PROVIDE BUILDING IMPROVEMENTS TO PUBLIC SCHOOL CORPORATION THROUGH A BOND ISSUE |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 413392 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/InstitutionalTrusteeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | DALE BUSH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | JOE KING |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | RICK SMELTZER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | JOE DRESCHER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | GREG LINTON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | KELLY THOMPSON |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE-PRES |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | SUPERINTENDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | SECRETARY |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1998 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 684000 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 684000 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InterestGrp/FundraisingAmt | 0 | 0 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 194162 |
| IRS990/InterestGrp/TotalAmt | 0 | 194162 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 2903585 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 5745645 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 5526415 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 8430000 |
| IRS990/LegalDomicileStateCd | 0 | IN |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | false |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | BUILDING IMPROVEMENTS TO SCHOOL |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1597933 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1868541 |
| IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 684000 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 684000 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 82288 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 87126 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfcrBusinessAddress/BusinessNameLine1 | 0 | RANDY ROBERTS |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYOtherExpensesAmt | 0 | 434367 |
| IRS990/PYOtherRevenueAmt | 0 | 684000 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 249633 |
| IRS990/PYTotalExpensesAmt | 0 | 434367 |
| IRS990/PYTotalRevenueAmt | 0 | 684000 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 270608 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 684000 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 684000 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 5526415 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 2903585 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 8430000 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 5526415 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | NO COMMITTEES |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | FORM REVIEWED BY BUSINESS MANAGER |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | MEMBERS PREPARE STATE REQUIRED FORM |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | UPON REQUEST |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Pt VI, Line 8b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Pt VI, Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Pt VI, Line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Pt VI, Line 19 |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondLiabilitiesGrp/BOYAmt | 0 | 4230000 |
| IRS990/TaxExemptBondLiabilitiesGrp/EOYAmt | 0 | 3745000 |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TempOrPermanentEndowmentsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 5827933 |
| IRS990/TotalAssetsEOYAmt | 0 | 5613541 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 5827933 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 5613541 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 413392 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 413392 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 4230000 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 3745000 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 4230000 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 3745000 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 1597933 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 1868541 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 413392 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 684000 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 684000 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 5827933 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 5613541 |
| IRS990/TransactionWithControlEntInd | 0 | false |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UnrestrictedNetAssetsGrp/BOYAmt | 0 | 1597933 |
| IRS990/UnrestrictedNetAssetsGrp/EOYAmt | 0 | 1868541 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1 | 0 | 205 E HILLSIDE AVE |
| IRS990/USAddress/City | 0 | SPENCER |
| IRS990/USAddress/State | 0 | IN |
| IRS990/USAddress/ZIPCode | 0 | 47460 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 5 |
| IRS990/VotingMembersIndependentCnt | 0 | 5 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | true |
| ReturnHeader/BuildTS | 0 | 2015-11-30 17:44:51Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | GREG LINTON |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | SUPERTINTENDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8128292233 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2014-05-09 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1 | 0 | SPENCER-OWEN FACILITY IMPROVEMENT |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | SPEN |
| ReturnHeader/Filer/EIN | 0 | 352053278 |
| ReturnHeader/Filer/PhoneNum | 0 | 8128292233 |
| ReturnHeader/Filer/USAddress/AddressLine1 | 0 | 205 E HILLSIDE AVE |
| ReturnHeader/Filer/USAddress/City | 0 | SPENCER |
| ReturnHeader/Filer/USAddress/State | 0 | IN |
| ReturnHeader/Filer/USAddress/ZIPCode | 0 | 47460 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1 | 0 | Brown & Associates CPA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1 | 0 | 113 S Main St PO Box 297 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City | 0 | SPENCER |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State | 0 | IN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode | 0 | 47460 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8128294917 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2014-05-12 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | BECKY BROWN CPA |
| ReturnHeader/ReturnTs | 0 | 2014-05-12T13:01:57-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2013-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2013-12-31 |
| ReturnHeader/TaxYr | 0 | 2013 |
No mirrored PDF or thumbnail assets are attached yet.
Displayed year
2013 • Form 990Detailed filing. Detailed filing data is available for this year.