Civic Intelligence

CIVIC Improvement Association

EIN 42-0183335 • 501(c)3 • Spillville, IA

Profile

The association maintains and improves the city park grounds and structures.

PO Box 26Spillville, IA 52168

n/A

Siviq Scores

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

Liabilities / Assets

59th percentile

0.00x

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

501(c)4 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

60th percentile

0.00x

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

501(c)4 • <$500k nonprofits • Source year 2023

Net Margin

79th percentile

22%

Higher net margin than 79% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2023

Top Officer Pay

91st percentile

$0

Higher top officer pay than 91% of similar nonprofits.

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

501(c)4 • <$500k nonprofits • Source year 2022

Asset Growth

69th percentile

8.1%

Faster asset growth than 69% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

65th percentile

8.3%

Faster revenue growth than 65% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets59th percentile

Assets

Up

$320,138

Up $58,787 (+22%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Up

$320,138

Up $58,787 (+22%) from 2023

Operations
Liabilities / Revenue60th percentileNet Margin79th percentile

Revenue

Up

$127,013

Up $37,529 (+42%) from 2023

Expenses

Down

$68,226

Down $1,743 (-2.5%) from 2023

Net Income

Up

$58,787

Up $39,272 (+201%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth69th percentile

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

$400K$300K$200K$100K$0Assets 2011: $73,582Liabilities 2011: $02011Assets 2012: $87,022Net Assets 2012: $87,0222012Assets 2013: $103,742Net Assets 2013: $103,7422013Assets 2014: $128,241Net Assets 2014: $128,2412014Assets 2015: $146,335Net Assets 2015: $146,3352015Assets 2016: $167,493Net Assets 2016: $167,4932016Assets 2017: $196,662Net Assets 2017: $196,6622017Assets 2018: $232,285Net Assets 2018: $232,2852018Assets 2019: $223,890Net Assets 2019: $223,8902019Assets 2020: $206,735Net Assets 2020: $206,7352020Assets 2021: $233,482Net Assets 2021: $233,4822021Assets 2022: $241,836Net Assets 2022: $241,8362022Assets 2023: $261,351Net Assets 2023: $261,3512023Assets 2024: $320,138Net Assets 2024: $320,1382024

Highlighted filing

2024

Assets$320,138
Liabilities-
Net Assets$320,138
Open 2024 Filing

Operations Trend

Revenue Growth65th percentile

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

$150K$100K$50K$0-$50KRevenue 2011: $53,600Expenses 2011: $61,540Net Income 2011: -$7,9402011Revenue 2012: $67,153Expenses 2012: $60,656Net Income 2012: $6,4972012Revenue 2013: $75,344Expenses 2013: $59,003Net Income 2013: $16,3412013Revenue 2014: $98,779Expenses 2014: $74,280Net Income 2014: $24,4992014Revenue 2015: $93,249Expenses 2015: $75,155Net Income 2015: $18,0942015Revenue 2016: $94,211Expenses 2016: $73,054Net Income 2016: $21,1572016Revenue 2017: $102,765Expenses 2017: $73,596Net Income 2017: $29,1692017Revenue 2018: $115,507Expenses 2018: $79,884Net Income 2018: $35,6232018Revenue 2019: $70,208Expenses 2019: $78,603Net Income 2019: -$8,3952019Revenue 2020: $37,527Expenses 2020: $54,682Net Income 2020: -$17,1552020Revenue 2021: $121,114Expenses 2021: $94,367Net Income 2021: $26,7472021Revenue 2022: $82,651Expenses 2022: $74,297Net Income 2022: $8,3542022Revenue 2023: $89,484Expenses 2023: $69,969Net Income 2023: $19,5152023Revenue 2024: $127,013Expenses 2024: $68,226Net Income 2024: $58,7872024

Highlighted filing

2024

Revenue$127,013
Expenses$68,226
Net Income$58,787
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$320,138
Liabilities
-
Net assets
$320,138
Revenue
$127,013
Expenses
$68,226
Net income
$58,787
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.20$3.20$1.27$0.68$0.59
2023Detailed filing. Detailed filing data is available for this year.$2.61$2.61$0.89$0.70$0.20
2022Detailed filing. Detailed filing data is available for this year.$2.42$2.42$0.83$0.74$0.08
2021Detailed filing. Detailed filing data is available for this year.$2.33$2.33$1.21$0.94$0.27
2020Detailed filing. Detailed filing data is available for this year.$2.07$2.07$0.38$0.55$0.17
2019Detailed filing. Detailed filing data is available for this year.$2.24$2.24$0.70$0.79$0.08
2018Detailed filing. Detailed filing data is available for this year.$2.32$2.32$1.16$0.80$0.36
2017Detailed filing. Detailed filing data is available for this year.$1.97$1.97$1.03$0.74$0.29
2016Detailed filing. Detailed filing data is available for this year.$1.67$1.67$0.94$0.73$0.21
2015Detailed filing. Detailed filing data is available for this year.$1.46$1.46$0.93$0.75$0.18
2014Detailed filing. Detailed filing data is available for this year.$1.28$1.28$0.99$0.74$0.24
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.04$1.04$0.75$0.59$0.16
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.87$0.87$0.67$0.61$0.06
2011Summary only. Only limited summary data is available for this year.$0.74$0.00$0.54$0.62$0.08
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Dec 1, 2023 to Nov 30, 2024
Signed
Apr 21, 2025
Return Version
2023v6.0
Gross Receipts
$127,799
Mission and Program Overview

Mission

The association maintains and improves the city park grounds and structures.

Program Services

DescriptionGrantsExpenses
TO IMPROVE AND MAINTAIN PARK GROUNDS FOR CITY RESIDENTS.-$61,123
Compensation and Service Providers
Top Officer Pay91st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
MARK KUHNPresident-$0--
LARRY SPALLAVice-Pres.-$0--
RUTH KUHNSecretary-$0--
WANDA COLETreasurer-$0--
Filing and Contact Details

Filer

Filer Name
Civic Improvement Association
EIN
42-0183335
Phone
5635623135
Address
PO BOX 26, SPILLVILLE, IA 52168

Signing Officer

Name
Mark Kuhn
Title
President
Phone
5635623135
Signed
2025-04-21
Discuss with paid preparer
Yes

Preparer

Firm
Hacker Nelson & Co Pc
Address
PO BOX 507, DECORAH, IA 52101
Preparer
Brent V Berns
Phone
5633823637
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 8

“Miscellaneous 1,072 total 1,072”

Form 990-ez, Part I, Line 16

“Expenses advertising 400 office 285 insurance 4,997 supplies 22,572 dues & subscriptions 1,189 miscellaneous 677 property taxes 1,375 sales tax 3,458 entertainment 1,635 repairs & maintenance 1,315 fire inspection 80 website 142 cleaning 2,160 safe deposit box 10 pest control 892 non-investment depreciation 12,655 total 53,842”

Form 990-ez, Part II, Line 24

“Capital assets 270,254 270,254 less accumulated depreciation 115,045 127,700 total 155,209 142,554”

Form 990-ez, Part III

“The association maintains and improves the city park grounds and structures.”

Raw XML Appendix156 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
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IRS990EZ/BooksInCareOfDetail/PhoneNum05633806012
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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0SPILLVILLE
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd052168
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0106142
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0177584
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt01270
IRS990EZ/CostOrOtherBasisExpenseSaleAmt0786
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt058787
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0595
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IRS990EZ/GrossReceiptsAmt0127799
IRS990EZ/InfoInScheduleOPartIIIInd0X
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IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
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IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0261351
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0320138
IRS990EZ/OccupancyRentUtltsAndMaintAmt05024
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0MARK KUHN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1LARRY SPALLA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2RUTH KUHN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3WANDA COLE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE-PRES.
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TREASURER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt0155209
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0142554
IRS990EZ/OtherExpensesTotalAmt053842
IRS990EZ/OtherRevenueTotalAmt01072
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0THE ASSOCIATION MAINTAINS AND IMPROVES THE CITY PARK GROUNDS AND STRUCTURES.
IRS990EZ/ProgramServiceRevenueAmt068544
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0TO IMPROVE AND MAINTAIN PARK GROUNDS FOR CITY RESIDENTS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt061123
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt08765
IRS990EZ/SaleOfAssetsGrossAmt053800
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt068226
IRS990EZ/TotalProgramServiceExpensesAmt061123
IRS990EZ/TotalRevenueAmt0127013
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/First5Years509Ind0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt01270
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt06639
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IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
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IRS990ScheduleA/Total509Grp/TotalAmt0426920
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MISCELLANEOUS 1,072 TOTAL 1,072
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES ADVERTISING 400 OFFICE 285 INSURANCE 4,997 SUPPLIES 22,572 DUES & SUBSCRIPTIONS 1,189 MISCELLANEOUS 677 PROPERTY TAXES 1,375 SALES TAX 3,458 ENTERTAINMENT 1,635 REPAIRS & MAINTENANCE 1,315 FIRE INSPECTION 80 WEBSITE 142 CLEANING 2,160 SAFE DEPOSIT BOX 10 PEST CONTROL 892 NON-INVESTMENT DEPRECIATION 12,655 TOTAL 53,842
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CAPITAL ASSETS 270,254 270,254 LESS ACCUMULATED DEPRECIATION 115,045 127,700 TOTAL 155,209 142,554
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ASSOCIATION MAINTAINS AND IMPROVES THE CITY PARK GROUNDS AND STRUCTURES.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART III
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MARK KUHN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05635623135
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CIVIC IMPROVEMENT ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0CIVI
ReturnHeader/Filer/EIN0420183335
ReturnHeader/Filer/PhoneNum05635623135
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 26
ReturnHeader/Filer/USAddress/CityNm0SPILLVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IA
ReturnHeader/Filer/USAddress/ZIPCd052168
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0421040336
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HACKER NELSON & CO PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 507
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DECORAH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd052101
ReturnHeader/PreparerPersonGrp/PhoneNum05633823637
ReturnHeader/PreparerPersonGrp/PreparationDt02025-04-21
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BRENT V BERNS
ReturnHeader/ReturnTs02025-04-21T17:49:23-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-12-01
ReturnHeader/TaxPeriodEndDt02024-11-30
ReturnHeader/TaxYr02023

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