Civic Intelligence

North English Cooperative Telephone Company

EIN 42-0441580 • 501(c)12 • North English, IA

Profile

To provide telecommunications services to its members.

PO Box 246North English, IA 52316

northenglishtelephone.com

Siviq Scores

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

Liabilities / Assets

37th percentile

0.10x

Higher debt load relative to assets than 37% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

43rd percentile

0.45x

Higher debt load relative to revenue than 43% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Source year 2024

Net Margin

35th percentile

0.0%

Higher net margin than 35% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

96th percentile

$98,462

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 9.6% of source-year revenue.

501(c)12 • $1M-$5M nonprofits • Source year 2024

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Assets

Up

$4,745,115

Up $2,338,655 (+97%) from 2019

Liabilities

Up

$455,212

Up $430,638 (+1752%) from 2019

Net Assets

Up

$4,289,903

Up $1,908,017 (+80%) from 2019

Revenue

Down

$1,021,779

Down $5,114 (-0.5%) from 2019

Expenses

Down

$1,021,779

Down $57,771 (-5.4%) from 2019

Net Income

Up

$0

Up $52,657 (+100%) from 2019

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2016: $1,801,244Liabilities 2016: $32,661Net Assets 2016: $1,768,5832016Assets 2017: $1,827,702Liabilities 2017: $28,751Net Assets 2017: $1,798,9512017Assets 2019: $2,406,460Liabilities 2019: $24,574Net Assets 2019: $2,381,8862019Assets 2024: $4,745,115Liabilities 2024: $455,212Net Assets 2024: $4,289,9032024

Highlighted filing

2024

Assets$4,745,115
Liabilities$455,212
Net Assets$4,289,903

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2016: $776,308Expenses 2016: $617,562Net Income 2016: $158,7462016Revenue 2017: $949,494Expenses 2017: $953,283Net Income 2017: -$3,7892017Revenue 2019: $1,026,893Expenses 2019: $1,079,550Net Income 2019: -$52,6572019Revenue 2024: $1,021,779Expenses 2024: $1,021,779Net Income 2024: $02024

Highlighted filing

2024

Revenue$1,021,779
Expenses$1,021,779
Net Income$0

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.1
Gross Receipts
$1,021,779
Mission and Program Overview

Mission

To provide telecommunications services to its members.

To provide communication services to its members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,791,151$3,337,908▲ $546,757
Rtn Earn Endowment Incm Other Fnds$2,312,724$2,272,269▼ $40,455
Pd in Cap Srpls Land Bldg Eqp Fund$1,871,931$2,012,724▲ $140,793
Investments Other Securities$1,146,024$1,146,024→ $0
Accounts Receivable$72,336$67,096▼ $5,240
Prepaid Expenses and Deferred Charges$41,224$64,019▲ $22,795
Inventories for Sale or Use$80,580$64,010▼ $16,570
Cash and Non-Interest-Bearing Accounts$111,921$60,830▼ $51,091
Cap Stk Tr Prin Current Funds$4,880$4,910▲ $30
Investments in Publicly Traded Securities$3,430$3,802▲ $372
Savings and Temporary Cash Investments$36,333$1,426▼ $34,907
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Program Related$0--
Loans From Officers Directors-$0-
Total Assets$4,282,999$4,745,115▲ $462,116
Other Assets Total$0$0→ $0
Liabilities
Unsecured Notes Loans Payable$75,000$424,698▲ $349,698
Accounts Payable and Accrued Expenses$18,464$30,514▲ $12,050
Other Liabilities$0$0→ $0
Total Liabilities$93,464$455,212▲ $361,748
Net Assets / Fund Balance
Total Net Assets Fund Balance$4,189,535$4,289,903▲ $100,368
Total Liabilities and Net Assets / Fund Balance$4,282,999$4,745,115▲ $462,116

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,320,628$2,799,134$6,119,762
Buildings$0$146,619$146,619
Land$17,280-$17,280
Other Securities$309--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Mark AllisonGeneral ManagerFT$62,802$35,660$98,462
David KnipferDirector-$1,200-$1,200
Robert HuberDirector-$1,200-$1,200
Roger LortzVice President-$1,100-$1,100
Terry AyersDirector-$1,100-$1,100
Albert MewsDirector-$1,000-$1,000
Brad MoorePresident-$1,000-$1,000
Wendell MarshSecretary-$1,000-$1,000

Highest Paid Contractors

ContractorServicesLocationCompensation
Slabach ConstructionConstruction215 14TH ST, PO BOX 814, Kalona, IA 52247$464,419
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$943,053
Investment Income
$65,695
Other Revenue
$13,031
Change in Net Assets
$0
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$578,265
Salaries, Compensation, and Employee Benefits$278,941
Grants and Similar Amounts Paid$385
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion---$283,186
Benefits to Members---$164,188
Other Salaries and Wages---$114,936
Current Officers, Directors, Trustees, and Key Employees---$106,062
Fees for Services Accounting---$79,509
Other Employee Benefits---$41,681
All Other Expenses---$27,286
Payroll Taxes---$16,262
Other Expenses---$15,383
Insurance---$8,665
Fees for Services Legal---$7,660
Travel---$2,072
Grants to Domestic Orgs---$385
Total Functional Expenses$0$0$0$1,021,779
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees-$0-
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 6 Classes of members or stockholders

Members of the cooperative are required to purchase communication services. A $5 membership fee is charged at the time of installation for services.

Form 990, Part VI, Line 7A Members or stockholders electing members of governing body

Each member of the cooperative has the right to cast one vote during the election of directors at an annual meeting held in September.

Form 990, Part VI, Line 7B Decisions requiring approval by members or stockholders

Significant decisions of the Board of Directors such as election of directors and changes, changes to the Articles of Incorporation and Bylaws are subject to member approval.

Form 990, Part VI, Line 11B Review of form 990 by governing body

An independent accounting firm prepares the 990. The 990 is then reviewed by the cooperative's officers, management and accounting personnel. Any questions or concerns that group has are discussed with the accounting firm and corrections or clarifications are made. The 990 is then provided to the Finance Committee of the Board of Directors for their review. Any questions or concerns that group has are discussed with the accounting firm and corrections or clarifications are made. The final Form 990 with all required schedules is then provided to all voting members of the Board of Directors for their review prior to filing the 990.

Form 990, Part VI, Line 19 Required documents available to the public

The annual financial statements of the Cooperative are made available to its members at the annual meeting in September. Other governing documents are made available upon request.

Filing and Contact Details

Filer

Filer Name
North English Cooperative Telephone
EIN
42-0441580
Phone
3196643821
Address
PO BOX 246, NORTH ENGLISH, IA 52316

Signing Officer

Name
Mark Allison
Title
Officer
Phone
3196643821
Signed
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Formed
1941
Legal Domicile
Ia
Voting Board Members
7
Independent Board Members
7
Employees
5
Volunteers
7

Preparer

Firm
Forvis Mazars LLP
Address
1401 50th Street Suite 350, West Des Moines, IA 50266-5935
Preparer
Matthew C Hall
Phone
5152230159
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9 Other changes in net assets or fund balances

PAYMENT OF PATRONAGE CAPITAL - -64108; FORFEITED PATRONAGE - 258; MEMBERSHIPS REDEEMED - 30; PATRONAGE ALLOCATED - 164188; Total - 100368;

Financial Statement Notes

Schedule D, Part X, Line 2 UNCERTAIN TAX POSITIONS

Management has evaluated their income tax positions under the guidance included in asc 740. Based on their review, management has not identified any material uncertain tax positions to be recorded or disclosed in the financial statements.

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IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt0435
IRS990/PYInvestmentIncomeAmt070630
IRS990/PYOtherExpensesAmt0794883
IRS990/PYOtherRevenueAmt019303
IRS990/PYProgramServiceRevenueAmt0945469
IRS990/PYRevenuesLessExpensesAmt0240084
IRS990/PYTotalExpensesAmt0795318
IRS990/PYTotalRevenueAmt01035402
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt00
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt02003
IRS990/ReportInvestmentsOtherSecInd0true
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt02312724
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt02272269
IRS990/SavingsAndTempCashInvstGrp/BOYAmt036333
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01426
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt00
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0146619
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0146619
IRS990ScheduleD/EquipmentGrp/BookValueAmt03320628
IRS990ScheduleD/EquipmentGrp/DepreciationAmt02799134
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt06119762
IRS990ScheduleD/LandGrp/BookValueAmt017280
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt017280
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt01145715
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt1309
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Closely-held equity interests
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Financial derivatives
IRS990ScheduleD/OtherSecuritiesGrp/Desc2INVESTMENT IN AUREON
IRS990ScheduleD/OtherSecuritiesGrp/Desc3OTHER SECURITIES
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0C
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd1C
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule D, Part X, Line 2 UNCERTAIN TAX POSITIONS
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03337908
IRS990ScheduleD/TotalBookValueSecuritiesAmt01146024
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Members of the cooperative are required to purchase communication services. A $5 membership fee is charged at the time of installation for services.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Each member of the cooperative has the right to cast one vote during the election of directors at an annual meeting held in September.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Significant decisions of the Board of Directors such as election of directors and changes, changes to the Articles of Incorporation and Bylaws are subject to member approval.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3An independent accounting firm prepares the 990. The 990 is then reviewed by the cooperative's officers, management and accounting personnel. Any questions or concerns that group has are discussed with the accounting firm and corrections or clarifications are made. The 990 is then provided to the Finance Committee of the Board of Directors for their review. Any questions or concerns that group has are discussed with the accounting firm and corrections or clarifications are made. The final Form 990 with all required schedules is then provided to all voting members of the Board of Directors for their review prior to filing the 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The annual financial statements of the Cooperative are made available to its members at the annual meeting in September. Other governing documents are made available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5PAYMENT OF PATRONAGE CAPITAL - -64108; FORFEITED PATRONAGE - 258; MEMBERSHIPS REDEEMED - 30; PATRONAGE ALLOCATED - 164188; Total - 100368;
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 6 Classes of members or stockholders
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 7a Members or stockholders electing members of governing body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 11b Review of form 990 by governing body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19 Required documents available to the public
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part XI, Line 9 Other changes in net assets or fund balances
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0IA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt04282999
IRS990/TotalAssetsEOYAmt04745115
IRS990/TotalAssetsGrp/BOYAmt04282999
IRS990/TotalAssetsGrp/EOYAmt04745115
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/TotalAmt01021779
IRS990/TotalGrossUBIAmt02521
IRS990/TotalLiabilitiesBOYAmt093464
IRS990/TotalLiabilitiesEOYAmt0455212
IRS990/TotalLiabilitiesGrp/BOYAmt093464
IRS990/TotalLiabilitiesGrp/EOYAmt0455212
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt04189535
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04289903
IRS990/TotalOtherCompensationAmt035660
IRS990/TotalOthProgramServiceRevGrp/ExclusionAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt00
IRS990/TotalOthProgramServiceRevGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalProgramServiceExpensesAmt00
IRS990/TotalProgramServiceRevenueAmt0943053
IRS990/TotalReportableCompFromOrgAmt070402
IRS990/TotalRevenueGrp/ExclusionAmt076205
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0943053
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01021779
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt02521
IRS990/TotalVolunteersCnt07
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04282999
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04745115
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt02072
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt075000
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0424698
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 246
IRS990/USAddress/CityNm0NORTH ENGLISH
IRS990/USAddress/StateAbbreviationCd0IA
IRS990/USAddress/ZIPCd052316
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0northenglishtelephone.com
IRS990/WhistleblowerPolicyInd0false
IRS990/WrittenPolicyOrProcedureInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Mark Allison
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum03196643821
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NORTH ENGLISH COOPERATIVE TELEPHONE
ReturnHeader/Filer/BusinessNameControlTxt0NORT
ReturnHeader/Filer/EIN0420441580
ReturnHeader/Filer/PhoneNum03196643821
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 246
ReturnHeader/Filer/USAddress/CityNm0NORTH ENGLISH
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IA
ReturnHeader/Filer/USAddress/ZIPCd052316
ReturnHeader/Form8822BAttachedInd0X
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0440160260
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Forvis Mazars LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01401 50th Street Suite 350
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0West Des Moines

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