Civic Intelligence

Partner Communications Cooperative

EIN 42-0820355 • 501(c)12 • Gilman, IA

View Organization Page

Profile

To responsibly maintain technologies to provide economically priced connectivity for Cooperative members within the communities we serve.

PO Box 8Gilman, IA 50106

www.pcctel.net

Siviq Scores

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

Liabilities / Assets

30th percentile

0.16x

Higher debt load relative to assets than 30% of similar nonprofits.

501(c)12 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

25th percentile

0.35x

Higher debt load relative to revenue than 25% of similar nonprofits.

501(c)12 • $10M-$25M nonprofits • Source year 2024

Net Margin

29th percentile

2.0%

Higher net margin than 29% of similar nonprofits.

501(c)12 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

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

Balance Sheet
Liabilities / Assets30th percentile

Assets

$11,494,217

No earlier filing loaded for comparison.

Liabilities

$1,893,496

No earlier filing loaded for comparison.

Net Assets

$9,600,721

No earlier filing loaded for comparison.

Operations
Liabilities / Revenue25th percentileNet Margin29th percentile

Revenue

$5,477,088

No earlier filing loaded for comparison.

Expenses

$5,364,928

No earlier filing loaded for comparison.

Net Income

$112,160

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

Asset GrowthScore unavailable

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

$15M$10M$5.0M$0Assets 2024: $11,494,217Liabilities 2024: $1,893,496Net Assets 2024: $9,600,7212024

Highlighted filing

2024

Assets$11,494,217
Liabilities$1,893,496
Net Assets$9,600,721
Open 2024 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$6.0M$4.0M$2.0M$0Revenue 2024: $5,477,088Expenses 2024: $5,364,928Net Income 2024: $112,1602024

Highlighted filing

2024

Revenue$5,477,088
Expenses$5,364,928
Net Income$112,160
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$11,494,217
Liabilities
$1,893,496
Net assets
$9,600,721
Revenue
$5,477,088
Expenses
$5,364,928
Net income
$112,160
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$11.5$1.89$9.60$5.48$5.36$0.11
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
$5,564,766
Mission and Program Overview

Mission

To responsibly maintain technologies to provide economically priced connectivity for Cooperative members within the communities we serve.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$8,411,649$9,600,721▲ $1,189,072
Land, Buildings, and Equipment, Net$6,775,466$7,850,761▲ $1,075,295
Intangible Assets$1,445,126$1,061,101▼ $384,025
Savings and Temporary Cash Investments$626,295$807,209▲ $180,914
Inventories for Sale or Use$768,872$650,727▼ $118,145
Cash and Non-Interest-Bearing Accounts$250,118$423,568▲ $173,450
Accounts Receivable$444,310$337,024▼ $107,286
Investments Program Related$151,202$144,451▼ $6,751
Prepaid Expenses and Deferred Charges$94,644$82,682▼ $11,962
Investments Other Securities$5,000$5,000→ $0
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Loans From Officers Directors-$0-
Total Assets$10,720,690$11,494,217▲ $773,527
Other Assets Total$159,657$131,694▼ $27,963
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,973,760$1,499,629▼ $474,131
Accounts Payable and Accrued Expenses$145,156$236,885▲ $91,729
Other Liabilities$190,125$156,982▼ $33,143
Total Liabilities$2,309,041$1,893,496▼ $415,545
Net Assets / Fund Balance
Total Net Assets Fund Balance$8,411,649$9,600,721▲ $1,189,072
Total Liabilities and Net Assets / Fund Balance$10,720,690$11,494,217▲ $773,527

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$7,295,779$13,851,705$21,147,484
Buildings$84,537$685,202$769,739
Other Land Buildings$407,141$15,800$422,941
Land$63,304-$63,304
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Mr Christopher Mark Riddle JrGeneral ManagerFT$177,802$44,629$222,431
Harlan QuickBoard Vice-President-$7,125-$7,125
Arthur CooperBoard President-$6,725-$6,725
Daniel MarstonBoard Member-$6,400-$6,400
Daniel CarnahamBoard Secretary-$6,325-$6,325
Bryan DejongBoard Member-$6,000-$6,000
Donald FeldBoard Member-$4,400-$4,400
Thomas PelhamBoard Member-$3,200-$3,200
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$5,353,086
Investment Income
$80,559
Other Revenue
$43,443
Change in Net Assets
$112,160

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,459,678
Revenue Not Reported on Financial Statements
$-6,752
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$-6,752
Total Revenue per Audited Statements
$5,459,678
Total Revenue per Form 990
$5,452,926
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,989,587
Salaries, Compensation, and Employee Benefits$1,210,341
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$1,165,000
Depreciation Depletion---$1,064,065
Other Salaries and Wages---$611,306
Current Officers, Directors, Trustees, and Key Employees---$262,606
Other Employee Benefits---$227,809
All Other Expenses---$167,622
Other Expenses---$146,469
Fees for Services Accounting---$86,545
Payroll Taxes---$76,546
Interest---$52,554
Pension Plan Contributions---$32,074
Fees for Services Legal---$21,852
Total Functional Expenses$0$0$0$5,364,928

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$4,264,270
Expenses per Audited Statements$4,182,518
Total Expenses per Form 990$4,182,518
Expenses Not Reported on Form 990$81,752
Expenses Not Reported on Financial Statements$0
Other Expense Adjustments$0
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal Income Taxes$130,816
Lease Liability$26,166
Customer Deposits-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 6 FORM 990, PART VI, LINE 7A

“All voting members of the cooperative can elect members of the board of directors.”

Form 990, Part VI, Line 2 Family/business relationships amongst interested persons

“Tom Pelham - Business relationship, Bryan Dejong - Business relationship”

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

“Any changes to the articles of incorporation must be voted on by the membership and cannot be changed by the board without a member vote.”

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

“The form 990 was prepared by an independent cpa firm, and is then reviewed by the board of directors before filing.”

Form 990, Part VI, Line 12C Conflict of interest policy

“The organization maintains a Conflict of Interest Policy to ensure decisions are made in its best interest and comply with applicable laws. Directors, officers, and key persons must disclose any actual or potential conflicts of interest, and the board determines appropriate actions to manage such conflicts. All matters related to conflicts are discussed during Monthly Board Meetings, led by the President, and the Secretary records the discussion and decisions in the official meeting minutes to ensure transparency and accountability.”

Form 990, Part VI, Line 15A Process to establish compensation of top management official

“The organization used a compensation survey/study to establish compensation for top management officials. The proposed compensation is then reviewed and approved by the board.”

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

“Copies are retained with accounting records and are available upon request.”

Filing and Contact Details

Filer

Filer Name
Partner Communications Cooperative
EIN
42-0820355
Phone
6414987701
Address
PO BOX 8, GILMAN, IA 50106

Signing Officer

Name
Chris Riddle
Title
General Manager
Phone
6414987701
Signed
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Formed
1955
Legal Domicile
Ia
Voting Board Members
7
Independent Board Members
7
Employees
16
Volunteers
0

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

“Impairment of Goodwill - -75000; Patronage Capital Allocated - 1165000; Preferred stock redeemed - -3348; Patronage refunded - -16079; Excise tax refund - 12965; Other, net change - 126; INVESTMENT LOSS IN SUBSIDIARY - -6752; Total - 1076912;”

Financial Statement Notes

Schedule D, Part X, Line 2

“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/PrincipalOfcrBusinessName/BusinessNameLine1Txt0ARTHUR COOPER
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0517000
IRS990/ProgramServiceRevenueGrp/Desc0Telecommunications Services
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt05347135
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt05353086
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt05951
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0-89481
IRS990/PYOtherExpensesAmt04313466
IRS990/PYOtherRevenueAmt013720
IRS990/PYProgramServiceRevenueAmt05315247
IRS990/PYRevenuesLessExpensesAmt0926020
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt04313466
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt05239486
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0112160
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0true
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt012821
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt08411649
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt09600721
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0626295
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0807209
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt084537
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0685202
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0769739
IRS990ScheduleD/EquipmentGrp/BookValueAmt07295779
IRS990ScheduleD/EquipmentGrp/DepreciationAmt013851705
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt021147484
IRS990ScheduleD/ExpensesNotReportedAmt081752
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt04182518
IRS990ScheduleD/LandGrp/BookValueAmt063304
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt063304
IRS990ScheduleD/OtherExpensesIncludedAmt081752
IRS990ScheduleD/OtherExpensesNotIncludedAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0407141
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt015800
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0422941
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0130816
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt126166
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal Income Taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1LEASE LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Customer Deposits
IRS990ScheduleD/OtherRevenueAmt00
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0-6752
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0-6752
IRS990ScheduleD/RevenueSubtotalAmt05459678
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
IRS990ScheduleD/TotalBookValueLandBuildingsAmt07850761
IRS990ScheduleD/TotalExpensesPerForm990Amt04182518
IRS990ScheduleD/TotalLiabilityAmt0156982
IRS990ScheduleD/TotalRevenuePerForm990Amt05452926
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt05459678
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt04264270
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0177802
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt07112
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt037517
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Mr Christopher Mark Riddle Jr
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0General Manager
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0222431
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ALL VOTING MEMBERS OF THE COOPERATIVE CAN ELECT MEMBERS OF THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Tom Pelham - Business relationship, Bryan Dejong - Business relationship
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Any changes to the articles of incorporation must be voted on by the membership and cannot be changed by the board without a member vote.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FORM 990 WAS PREPARED BY AN INDEPENDENT CPA FIRM, AND IS THEN REVIEWED BY THE BOARD OF DIRECTORS BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The organization maintains a Conflict of Interest Policy to ensure decisions are made in its best interest and comply with applicable laws. Directors, officers, and key persons must disclose any actual or potential conflicts of interest, and the board determines appropriate actions to manage such conflicts. All matters related to conflicts are discussed during Monthly Board Meetings, led by the President, and the Secretary records the discussion and decisions in the official meeting minutes to ensure transparency and accountability.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION USED A COMPENSATION SURVEY/STUDY TO ESTABLISH COMPENSATION FOR TOP MANAGEMENT OFFICIALS. THE PROPOSED COMPENSATION IS THEN REVIEWED AND APPROVED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Copies are retained with accounting records and are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Impairment of Goodwill - -75000; Patronage Capital Allocated - 1165000; Preferred stock redeemed - -3348; Patronage refunded - -16079; Excise tax refund - 12965; Other, net change - 126; INVESTMENT LOSS IN SUBSIDIARY - -6752; Total - 1076912;
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 6 FORM 990, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 2 Family/business relationships amongst interested persons
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 12c Conflict of interest policy
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 15a Process to establish compensation of top management official
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Line 19 Required documents available to the public
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part XI, Line 9 Other changes in net assets or fund balances
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd0true
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingEntityName/BusinessNameLine1Txt0PARTNERS COMMUNICATIONS COOPERATIVE
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN0421351310
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt0C Corporation
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd0IA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/OwnershipPct01
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0CABLE TELEVISION
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0PARTNER COMMUNICATIONS INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ShareOfTotalIncomeAmt00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt0PO BOX 8
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm0GILMAN
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd0IA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd050106
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/StatesWhereCopyOfReturnIsFldCd0IA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false

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