Civic Intelligence

Herman L Rowley Memorial Trust

990 • Fiscal year 2025 • EIN 42-0807103

Aug 01, 2024 to Jul 31, 2025 • Filed on Dec 11, 2025

Organization ProfileN/A
25 Main Place 200Council Bluffs, IA 51503

(712) 325-9000

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

90th percentile

0.73x

Higher debt load relative to assets than 90% of similar nonprofits.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

77th percentile

0.36x

Higher debt load relative to revenue than 77% of similar nonprofits.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

77th percentile

23%

Higher net margin than 77% of similar nonprofits.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

42nd percentile

$0

Higher top officer pay than 42% of similar nonprofits.

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

2025 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

95th percentile

85%

Faster asset growth than 95% of similar nonprofits.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

100th percentile

15679%

Faster revenue growth than 100% of similar nonprofits.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets90th percentile

Assets

Up

$542,085

Up $249,453 (+85%) from 2024

Net Assets

Up

$148,256

Up $249,453 (+247%) from 2024

Liabilities

Flat

$393,829

Flat from 2024

Revenue And Expenses
Liabilities / Revenue77th percentileNet Margin77th percentile

Revenue

Up

$1,079,917

Up $1,073,073 (+15679%) from 2024

Expenses

Up

$830,464

Up $769,994 (+1273%) from 2024

Net Income

Up

$249,453

Up $303,079 (+565%) from 2024

Historical Trend

Balance Sheet Trend

Asset Growth95th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$30M$20M$10M$0-$10MAssets 2011: $9,533,395Liabilities 2011: $3,719,593Net Assets 2011: $5,813,8022011Assets 2012: $9,418,717Liabilities 2012: $3,625,260Net Assets 2012: $5,793,4572012Assets 2013: $9,788,306Liabilities 2013: $3,944,128Net Assets 2013: $5,844,1782013Assets 2014: $21,088,280Liabilities 2014: $15,143,990Net Assets 2014: $5,944,2902014Assets 2015: $23,479,120Liabilities 2015: $18,306,146Net Assets 2015: $5,172,9742015Assets 2016: $20,968,504Liabilities 2016: $16,354,567Net Assets 2016: $4,613,9372016Assets 2017: $20,277,691Liabilities 2017: $16,386,404Net Assets 2017: $3,891,2872017Assets 2018: $19,285,174Liabilities 2018: $16,728,848Net Assets 2018: $2,556,3262018Assets 2019: $19,284,402Liabilities 2019: $18,459,172Net Assets 2019: $825,2302019Assets 2020: $19,200,454Liabilities 2020: $19,973,834Net Assets 2020: -$773,3802020Assets 2021: $19,200,454Liabilities 2021: $19,973,834Net Assets 2021: -$773,3802021Assets 2022: $848,098Liabilities 2022: $848,098Net Assets 2022: $02022Assets 2023: $800,527Liabilities 2023: $848,098Net Assets 2023: -$47,5712023Assets 2024: $292,632Liabilities 2024: $393,829Net Assets 2024: -$101,1972024Assets 2025: $542,085Liabilities 2025: $393,829Net Assets 2025: $148,2562025

Highlighted filing

2025

Assets$542,085
Liabilities$393,829
Net Assets$148,256
Open 2025 Filing

Operations Trend

Revenue Growth100th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $3,901,608Expenses 2011: $3,952,627Net Income 2011: -$51,0192011Expenses 2012: $4,002,4532012Revenue 2013: $4,352,493Expenses 2013: $4,209,515Net Income 2013: $142,9782013Revenue 2014: $4,364,464Expenses 2014: $4,240,172Net Income 2014: $124,2922014Revenue 2015: $3,889,596Expenses 2015: $4,599,885Net Income 2015: -$710,2892015Revenue 2016: $4,726,443Expenses 2016: $5,215,477Net Income 2016: -$489,0342016Revenue 2017: $4,921,654Expenses 2017: $5,653,011Net Income 2017: -$731,3572017Revenue 2018: $4,439,198Expenses 2018: $5,783,258Net Income 2018: -$1,344,0602018Revenue 2019: $4,138,344Expenses 2019: $5,869,440Net Income 2019: -$1,731,0962019Revenue 2020: $4,324,795Expenses 2020: $5,923,405Net Income 2020: -$1,598,6102020Revenue 2021: $0Expenses 2021: $0Net Income 2021: $02021Revenue 2022: $773,380Expenses 2022: $0Net Income 2022: $773,3802022Revenue 2023: $0Expenses 2023: $47,571Net Income 2023: -$47,5712023Revenue 2024: $6,844Expenses 2024: $60,470Net Income 2024: -$53,6262024Revenue 2025: $1,079,917Expenses 2025: $830,464Net Income 2025: $249,4532025

Highlighted filing

2025

Revenue$1,079,917
Expenses$830,464
Net Income$249,453
Open 2025 Filing
Jump To
Filing Snapshot
Filing Period
Aug 1, 2024 to Jul 31, 2025
Signed
Dec 11, 2025
Return Version
2024v5.2
Gross Receipts
$1,079,917
Mission and Program Overview

Mission

Providing meaningful quality of life to its residents through restorative and maintenance health care services to those individuals within the masonic fraternity, their dependents and the extended community at large, as they transition from independence to a higher level of care.

The company sold its facility in order to partially satisfy the secured lender. The organization ceased operation during 2020 and has filed for bankruptcy protection. The appointed trustee continues to facilitate the bankruptcy.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$292,632$542,085▲ $249,453
Cash and Non-Interest-Bearing Accounts-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$292,632$542,085▲ $249,453
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$393,829$393,829→ $0
Total Liabilities$393,829$393,829→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-101,197$148,256▲ $249,453
Total Net Assets Fund Balance$-101,197$148,256▲ $249,453
Total Liabilities and Net Assets / Fund Balance$292,632$542,085▲ $249,453
Compensation and Service Providers
Top Officer Pay42nd percentile

Board Members and Trustees

NameTitle
No Remaining OfficersBk Trustee
Revenue and Support

Revenue Composition

Contributions and Grants
$913,117
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$166,800
All Other Contributions
$913,117
Change in Net Assets
$249,453
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$830,464
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
Other Expenses-$30,464-$30,464
Total Functional Expenses$0$830,464$0$830,464
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Bond Issues

BondIssuerIssuedIssue PricePurpose
AIowa Finance Authority2013-12-31$12,000,000BUILD NEW FACILITY
CIowa Finance Authority2013-12-31$2,490,000BUILD NEW FACILITY
BIowa Finance Authority2013-12-31$800,000BUILD NEW FACILITY

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$12,000,000---
C$2,490,000---
B$800,000---
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“No review was or will be conducted.”

Form 990, Part VI, Section C, Line 19

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
Herman L Rowley Memorial Trust
EIN
42-0807103
Phone
7123259000
Address
25 Main Place 200, Council Bluffs, IA 51503

Signing Officer

Name
Charles L Smith
Title
Trustee
Signed
2025-12-11
Discuss with paid preparer
Yes

Organization Details

Formed
1955
Legal Domicile
Ia
Voting Board Members
1
Independent Board Members
0
Employees
0

Preparer

Firm
TBB Advisors LLP
Address
5745 Raccoon River Dr Ste 190, West Des Moines, IA 50266
Preparer
Eric M Brewer CPA
Phone
5154539541
Supplemental Narrative

Additional Explanations

Statement Note 1

“The company filed for chapter 7 bankruptcy on january 7th, 2022, case 22-00022-als7. The trustee is utilizing the best information available in order to fulfil the ongoing filing requirements.”

Raw XML Appendix381 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0393829
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0393829
IRS990/AccountsReceivableGrp/EOYAmt00
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0THE COMPANY SOLD ITS FACILITY IN ORDER TO PARTIALLY SATISFY THE SECURED LENDER. THE ORGANIZATION CEASED OPERATION DURING 2020 AND HAS FILED FOR BANKRUPTCY PROTECTION. THE APPOINTED TRUSTEE CONTINUES TO FACILITATE THE BANKRUPTCY.
IRS990/AdvertisingGrp/TotalAmt00
IRS990/AllOtherContributionsAmt0913117
IRS990/AllOtherExpensesGrp/TotalAmt00
IRS990/BackupWthldComplianceInd0false
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0Charles L Smith Trustee
IRS990/BooksInCareOfDetail/PhoneNum07123259000
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt025 Main Place Ste 200
IRS990/BooksInCareOfDetail/USAddress/CityNm0Council Bluffs
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd051503
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/EOYAmt00
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt00
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0913117
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0830464
IRS990/CYOtherRevenueAmt0166800
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0249453
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0830464
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01079917
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt00
IRS990/Desc0THE COMPANY FORMALLY OPERATED A LONG TERM CARE FACILITY. THE COMPANY HAS CEASED ALL ACTIVITIES AND HAS FILED FOR BANKRUPTCY
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0true
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/EscrowAccountInd0false
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt00
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282FiledCnt00
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt00.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/PersonNm0NO REMAINING OFFICERS
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/TitleTxt0BK TRUSTEE
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01955
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt01
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt01079917
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/TotalAmt00
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt00
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LegalDomicileStateCd0IA
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0false
IRS990/MissionDesc0THE ORGANIZATION PROVIDED RESTORATIVE AND MAINTENANCE HEALTH CARE SERVICES TO THOSE INDIVIDUALS WITHIN THE MASONIC FRATERNITY. DUE TO ECONOMIC CHANGES, STAFFING DIFFICULTIES AND OPERATIONAL ISSUES, THE COMPANY FILED FOR BANKRUPTCY, CASE 22-00022-ALS7
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0-101197
IRS990/NetAssetsOrFundBalancesEOYAmt0148256
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0-101197
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0148256
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0CREDITOR DIVIDENDS
IRS990/OtherExpensesGrp/Desc1BANKRUPTCY ADMINISTRATION EXP
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0800000
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt130464
IRS990/OtherExpensesGrp/TotalAmt0800000
IRS990/OtherExpensesGrp/TotalAmt130464
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0REFUNDS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0166800
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0166800
IRS990/OtherRevenueTotalAmt0166800
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt060470
IRS990/PYOtherRevenueAmt06844
IRS990/PYRevenuesLessExpensesAmt0-53626
IRS990/PYTotalExpensesAmt060470
IRS990/PYTotalRevenueAmt06844
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0249453
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0292632
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0542085
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/First5Years509Ind0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0-1
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0-1
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0-1
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0-3
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.00000
IRS990ScheduleA/PublicSupportTotal509Amt0-3
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0-1
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0-1
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0-1
IRS990ScheduleA/Total509Grp/TotalAmt0-3
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0-1
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0-1
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0-1
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0-3
IRS990/ScheduleBRequiredInd0false
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuedDt02013-12-31
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuedDt12013-12-31
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuedDt22013-12-31
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuerEIN0521699886
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuerEIN1521699886
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuerEIN2521699886
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondReferenceCd1B
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondReferenceCd2C
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuePriceAmt012000000
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuePriceAmt1800000
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuePriceAmt22490000
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1Txt0IOWA FINANCE AUTHORITY
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1Txt1IOWA FINANCE AUTHORITY
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1Txt2IOWA FINANCE AUTHORITY
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PurposeDesc0BUILD NEW FACILITY
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PurposeDesc1BUILD NEW FACILITY
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PurposeDesc2BUILD NEW FACILITY
IRS990ScheduleK/TaxExemptBondsProceedsGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsProceedsGrp/BondReferenceCd1B
IRS990ScheduleK/TaxExemptBondsProceedsGrp/BondReferenceCd2C
IRS990ScheduleK/TaxExemptBondsProceedsGrp/CapitalExpendituresAmt012000000
IRS990ScheduleK/TaxExemptBondsProceedsGrp/CapitalExpendituresAmt1800000
IRS990ScheduleK/TaxExemptBondsProceedsGrp/CapitalExpendituresAmt22490000
IRS990ScheduleK/TaxExemptBondsProceedsGrp/TotalProceedsAmt012000000
IRS990ScheduleK/TaxExemptBondsProceedsGrp/TotalProceedsAmt1800000
IRS990ScheduleK/TaxExemptBondsProceedsGrp/TotalProceedsAmt22490000
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE COMPANY FILED FOR CHAPTER 7 BANKRUPTCY ON JANUARY 7TH, 2022, CASE 22-00022-ALS7. THE TRUSTEE IS UTILIZING THE BEST INFORMATION AVAILABLE IN ORDER TO FULFIL THE ONGOING FILING REQUIREMENTS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Statement Note 1
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdDisregardedEntitiesGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdDisregardedEntitiesGrp/DirectControllingNACd1N/A
IRS990ScheduleR/IdDisregardedEntitiesGrp/DirectControllingNACd2N/A
IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt0ROWLEY MASONIC NURSING HOME LLC
IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt1ROWLEY MASONIC INDEPENDENT LIVING COMM
IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt2ROWLEY MASONIC ASSISTED LIVING COMM
IRS990ScheduleR/IdDisregardedEntitiesGrp/EIN0420807103
IRS990ScheduleR/IdDisregardedEntitiesGrp/EIN1472027173
IRS990ScheduleR/IdDisregardedEntitiesGrp/EIN2471993203
IRS990ScheduleR/IdDisregardedEntitiesGrp/LegalDomicileStateCd0IA
IRS990ScheduleR/IdDisregardedEntitiesGrp/LegalDomicileStateCd1IA
IRS990ScheduleR/IdDisregardedEntitiesGrp/LegalDomicileStateCd2IA
IRS990ScheduleR/IdDisregardedEntitiesGrp/PrimaryActivitiesTxt0NURSING HOME FACILITY
IRS990ScheduleR/IdDisregardedEntitiesGrp/PrimaryActivitiesTxt1INDEPENDENT LIVING FACILITY
IRS990ScheduleR/IdDisregardedEntitiesGrp/PrimaryActivitiesTxt2ASSISTED LIVING FACILITY
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/AddressLine1Txt01300 28TH ST
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/AddressLine1Txt11300 28TH ST
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/AddressLine1Txt21300 28TH ST
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/CityNm0PERRY
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/CityNm1PERRY
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/CityNm2PERRY
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/StateAbbreviationCd0IA
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/StateAbbreviationCd1IA
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/StateAbbreviationCd2IA
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/ZIPCd050220
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/ZIPCd150220
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/ZIPCd250220
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0true
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0292632
IRS990/TotalAssetsEOYAmt0542085
IRS990/TotalAssetsGrp/BOYAmt0292632
IRS990/TotalAssetsGrp/EOYAmt0542085
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0913117
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0830464
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0830464
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0393829
IRS990/TotalLiabilitiesEOYAmt0393829
IRS990/TotalLiabilitiesGrp/BOYAmt0393829
IRS990/TotalLiabilitiesGrp/EOYAmt0393829
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-101197
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0148256
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0166800
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01079917
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0292632
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0542085
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt025 Main Place 200
IRS990/USAddress/CityNm0Council Bluffs
IRS990/USAddress/StateAbbreviationCd0IA
IRS990/USAddress/ZIPCd051503
IRS990/VotingMembersGoverningBodyCnt01
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Charles L Smith
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Trustee
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-12-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Herman L Rowley Memorial Trust
ReturnHeader/Filer/BusinessNameControlTxt0HERM
ReturnHeader/Filer/EIN0420807103
ReturnHeader/Filer/PhoneNum07123259000
ReturnHeader/Filer/USAddress/AddressLine1Txt025 Main Place 200
ReturnHeader/Filer/USAddress/CityNm0Council Bluffs
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IA
ReturnHeader/Filer/USAddress/ZIPCd051503
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0371905110
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0TBB Advisors LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05745 Raccoon River Dr Ste 190
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0West Des Moines
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd050266
ReturnHeader/PreparerPersonGrp/PhoneNum05154539541
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Eric M Brewer CPA
ReturnHeader/ReturnTs02025-12-12T07:37:50-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-08-01
ReturnHeader/TaxPeriodEndDt02025-07-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$542,085
Liabilities
$393,829
Net assets
$148,256
Revenue
$1,079,917
Expenses
$830,464
Net income
$249,453
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.54$0.39$0.15$1.08$0.83$0.25
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.29$0.39$0.10$0.01$0.06$0.05
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.80$0.85$0.05$0.00$0.05$0.05
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.85$0.85$0.00$0.77$0.00$0.77
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$19.2$20.0$0.77$0.00$0.00$0.00
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$19.2$20.0$0.77$4.32$5.92$1.60
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$19.3$18.5$0.83$4.14$5.87$1.73
2018Summary only. Only limited summary data is available for this year.$19.3$16.7$2.56$4.44$5.78$1.34
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$20.3$16.4$3.89$4.92$5.65$0.73
2016Summary only. Only limited summary data is available for this year.$21.0$16.4$4.61$4.73$5.22$0.49
2015Detailed filing. Detailed filing data is available for this year.$23.5$18.3$5.17$3.89$4.60$0.71
2014Detailed filing. Detailed filing data is available for this year.$21.1$15.1$5.94$4.36$4.24$0.12
2013Summary only. Only limited summary data is available for this year.$9.79$3.94$5.84$4.35$4.21$0.14
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.42$3.63$5.79$4.00
2011Summary only. Only limited summary data is available for this year.$9.53$3.72$5.81$3.90$3.95$0.05
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2025 filings • 501(c)3 • $1M-$5M nonprofits