Civic Intelligence

Greater Delaware County Community Foundation

990 • Fiscal year 2023 • EIN 42-1045184

Nov 01, 2022 to Oct 31, 2023 • Filed on Apr 12, 2024

200 East Main StreetManchester, IA 52057

(563) 927-4141

Siviq Scores

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

Liabilities / Assets

17th percentile

0.00x

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

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

17th percentile

0.00x

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

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

30th percentile

-4.8%

Higher net margin than 30% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

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

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

41st percentile

1.4%

Faster asset growth than 41% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

45th percentile

4.2%

Faster revenue growth than 45% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$3,309,988

Up $45,512 (+1.4%) from 2022

Net Assets

Up

$3,309,988

Up $45,512 (+1.4%) from 2022

Liabilities

Flat

$0

Flat from 2022

Revenue

Up

$219,326

Up $8,839 (+4.2%) from 2022

Expenses

Down

$229,824

Down $12,985 (-5.3%) from 2022

Net Income

Up

-$10,498

Up $21,824 (+68%) from 2022

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $2,141,957Liabilities 2011: $0Net Assets 2011: $2,141,9572011Assets 2012: $2,306,147Liabilities 2012: $0Net Assets 2012: $2,306,1472012Assets 2013: $2,903,457Liabilities 2013: $0Net Assets 2013: $2,903,4572013Assets 2014: $3,099,043Liabilities 2014: $0Net Assets 2014: $3,099,0432014Assets 2015: $2,682,843Liabilities 2015: $0Net Assets 2015: $2,682,8432015Assets 2016: $2,722,312Liabilities 2016: $0Net Assets 2016: $2,722,3122016Assets 2017: $2,981,121Liabilities 2017: $0Net Assets 2017: $2,981,1212017Assets 2018: $2,770,140Liabilities 2018: $0Net Assets 2018: $2,770,1402018Assets 2019: $2,876,086Liabilities 2019: $0Net Assets 2019: $2,876,0862019Assets 2020: $3,243,550Liabilities 2020: $0Net Assets 2020: $3,243,5502020Assets 2021: $3,638,278Liabilities 2021: $0Net Assets 2021: $3,638,2782021Assets 2022: $3,264,476Liabilities 2022: $0Net Assets 2022: $3,264,4762022Assets 2023: $3,309,988Liabilities 2023: $0Net Assets 2023: $3,309,9882023Assets 2024: $3,690,670Liabilities 2024: $0Net Assets 2024: $3,690,6702024

Highlighted filing

2023

Assets$3,309,988
Liabilities$0
Net Assets$3,309,988

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $568,772Expenses 2011: $618,692Net Income 2011: -$49,9202011Revenue 2012: $356,031Expenses 2012: $223,114Net Income 2012: $132,9172012Revenue 2013: $1,108,960Expenses 2013: $556,780Net Income 2013: $552,1802013Revenue 2014: $371,906Expenses 2014: $226,430Net Income 2014: $145,4762014Revenue 2015: $278,309Expenses 2015: $651,267Net Income 2015: -$372,9582015Revenue 2016: $236,214Expenses 2016: $218,073Net Income 2016: $18,1412016Revenue 2017: $354,995Expenses 2017: $194,290Net Income 2017: $160,7052017Revenue 2018: $234,466Expenses 2018: $419,429Net Income 2018: -$184,9632018Revenue 2019: $223,598Expenses 2019: $202,958Net Income 2019: $20,6402019Revenue 2020: $608,410Expenses 2020: $202,730Net Income 2020: $405,6802020Revenue 2021: $305,613Expenses 2021: $209,459Net Income 2021: $96,1542021Revenue 2022: $210,487Expenses 2022: $242,809Net Income 2022: -$32,3222022Revenue 2023: $219,326Expenses 2023: $229,824Net Income 2023: -$10,4982023Revenue 2024: $211,564Expenses 2024: $209,042Net Income 2024: $2,5222024

Highlighted filing

2023

Revenue$219,326
Expenses$229,824
Net Income-$10,498
Jump To
Filing Snapshot
Filing Period
Nov 1, 2022 to Oct 31, 2023
Signed
Apr 12, 2024
Return Version
2022v5.0
Gross Receipts
$237,356
Mission and Program Overview

Mission

Provide for educational, scientific, and charitable purposes, and to benefit charitable organizations and causes primarily in and for the benefit of the delaware county community.

Betterment of delaware county, ia and helping the needy and poor

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,998,785$1,989,938▼ $8,847
Savings and Temporary Cash Investments$842,246$906,806▲ $64,560
Investments Other Securities$397,655$387,980▼ $9,675
Cash and Non-Interest-Bearing Accounts$16,223$16,943▲ $720
Total Assets$3,264,476$3,309,988▲ $45,512
Other Assets Total$9,567$8,321▼ $1,246
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets With Donor Restrictions$3,264,476$3,309,988▲ $45,512
Total Net Assets Fund Balance$3,264,476$3,309,988▲ $45,512
Total Liabilities and Net Assets / Fund Balance$3,264,476$3,309,988▲ $45,512

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$387,980--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2022$397,656-▲ $15,060-$387,980
2021$476,940-▼ $51,341-$397,656
2020$394,865-▲ $105,987-$476,940
2019$415,364$2,271▲ $2,739-$394,865
2018$409,894-▲ $14,139-$415,364
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jack KlausChairperson
Jade SchneiderVice Chairpe
Bill ThomasTrustee
David HoegerTrustee
Dr John E TyrrellTrustee
Mary RiesTrustee
Mike PutzTrustee
Sandy AhrensTrustee
Steve BuesingTrustee
Dave WakefieldSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$153,191
Program Service Revenue
$7,785
Investment Income
$57,585
Other Revenue
$765
All Other Contributions
$153,191
Change in Net Assets
$-10,498
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$156,391
Other Expenses$73,433
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$101,956--$101,956
Grants to Domestic Individuals$54,435--$54,435
Office Expenses$16,978--$16,978
Fees for Services Management-$16,086-$16,086
Fees for Services Accounting-$10,425-$10,425
Other Expenses$6,307--$6,307
Interest$1,484--$1,484
Total Functional Expenses$203,313$26,511$0$229,824
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$17,485
Gaming Direct Expenses$16,720
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Part VI

Section c, line 20, books in the care of: gnb bank 300 e main manchester, ia 52057 563-927-3814 f&m bank 101 e main manchester, ia 52057 563-927-4475 community savings bank 101 e union edgewood, ia 52042 563-928-6425 farmers savings bank 205 main colesburg, ia 52035 563-856-2315 citizens state bank 1218 west main street, manchester ia 52057 563-927-8019

Form 990, Page 6, Part VI, Line 11B

The form 990 is made available to the board of trustees for review before it is filed.

Form 990, Page 6, Part VI, Line 12C

Board members are to give notice of conflict of interest and thereafter refrain from discussing or voting on any transaction where he or she has a conflict of interest.

Form 990, Page 6, Part VI, Line 19

Documents available to public upon request.

Filing and Contact Details

Filer

Filer Name
Greater Delaware County Community
EIN
42-1045184
Phone
5639274141
Address
200 EAST MAIN STREET, MANCHESTER, IA 52057

Signing Officer

Name
Jack Klaus
Title
Chairperson
Phone
5639274141
Signed
2024-04-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jack Klaus
Formed
1975
Legal Domicile
Ia
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
200

Preparer

Firm
Gosling & Company Pc
Address
217 N FRANKLIN ST, MANCHESTER, IA 52057-1538
Preparer
Ann O Manson
Phone
5639274810
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Operation santa claus fund - provide for the less fortunate of delaware county by providing food, clothing, and toys purchased locally. Community center project fund - collect funds for the continued improvement of the community recreation center for the citizens of manchester and surrounding communities. West delaware county community school district fund - maintain, develop, increase, and extend the facilities and services of west delaware school district. Are you ok fund - computerized health check of elderly residents of delaware county, iowa. West delaware school auditorium fund - provide support for the enhancement of the arts programs of west delaware school district. Delaware county disaster recovery - meet the unmet needs of the citizens of delaware county from any type of natural disaster. Friends of music - raise funds to support the music department of the west delaware county community school district. West delaware booster club - raise funds to support the extracurricular activities of the west delaware county community school district. Delaware county food pantry - assist residents of delaware county with food in the event of a lost job, a fire, a tornado, a bank closure, and other circumstances beyond a person's control. Shelly family foundation - provide academic scholarships to graduating seniors from west delaware high school and fund other community projects that comply with the foundation's purpose. John j. Juergens memorial trust - to contribute to the growth of the city of colesburg and the surrounding area. Second helpings - provide free meals to the poor and needy of delaware county, iowa. Friends of the castle theatre- support and promote the arts for citizens of delaware county. Youth football program - teach fundamentals and fun of playing football, while teaching teamwork and respect. Veterans memorial project - construct a memorial for all veterans of delaware county, ia. American legion post 45 - custodian of flags for downtown manchester and oakland, st. Mary's, and other delaware county cemeteries. Ragbrai - operating account used for recordkeeping during ragbrai tour through manchester. West delaware fine arts - facilitate arts events at the hanson auditorium of west delaware community school district. Harlo coon grants - used to help the elderly of delaware county have a better life. Delaware county schools - used to help students from poor families have a better school experience. Discretionary fund - used by delaware county community services to help poor people who have money problems that are not covered by other programs. Breakfast club - its mission is to help energize and encourage students to stay in school and work at their studies. Delaware county ag golf classic - raises funds to assist the needy with food security. Manchester dog park - raise funds to build a dog park women, land & legacy for delaware and jones county chapter - to assist women who own or manage farmland. Manchester good to great - raise and distribute funds to improve manchester. Friends of the manchester fish hatchery - raise and spend funds to support the manchester fish hatchery. Backbone area artists tour - raise and spend funds to promote and encourage area artists.

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

The endowment funds are to be used for the needy of delaware county, ia

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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt07775
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt110
IRS990/ProgSrvcAccomActy2Grp/Desc0OPERATION SANTA CLAUS FUND - PROVIDE FOR THE LESS FORTUNATE OF DELAWARE COUNTY BY PROVIDING FOOD, CLOTHING, AND TOYS PURCHASED LOCALLY.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt022144
IRS990/ProgSrvcAccomActy2Grp/GrantAmt022144
IRS990/ProgSrvcAccomActy3Grp/Desc0EDUCATIONAL SCHOLARSHIPS FROM THE FOLLOWING FUNDS: ARTHUR J. PETERS SCHOLARSHIP FUND, KARL AND BETTY KECK SCHOLARSHIP FUND, WEST DELAWARE ENGINEERING SCHOLARSHIP FUND, EARL GLEASON SCHOLARSHIP FUND, ED AND RUTH BIRKHOLZ SCHOLARSHIP FUND, HOWARD F. WELLEMEYER SCHOLARSHIP FUND, GEORGE AND BLANCHE PERRINJAQUET SCHOLARSHIP FUND, ARTHUR SCHOLARSHIP FUND, WILLIAM C. FRANCOIS SCHOLARSHIP FUND, LLOYD KELCHEN SCHOLARSHIP FUND, ZACH SHERMAN SCHOLARSHIP FUND, TW LICHTER TRUST, SUSAN ELLEDGE SCHOLARSHIP, DOUGLAS P. KIRBY MEMORIAL SCHOLARSHIP, MARTY HARPER SCHOLARSHIP FUND, DAVE SCHULTZ SCHOLARSHIP, FRANK L. STATON MEMORIAL SCHOLARSHIP FUND, SCHENKE/PHELPS ENDOWMENT, FRED AND ELLEN PHELPS SCHOLARSHIPS, DENNIS GUDENKAUF, ANNE KEHRLI SCHOLARSHIP.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt052351
IRS990/ProgSrvcAccomActy3Grp/GrantAmt052351
IRS990/ProgSrvcAccomActyOtherGrp/Desc0OPERATION SANTA CLAUS FUND - PROVIDE FOR THE LESS FORTUNATE OF DELAWARE COUNTY BY PROVIDING FOOD, CLOTHING, AND TOYS PURCHASED LOCALLY. COMMUNITY CENTER PROJECT FUND - COLLECT FUNDS FOR THE CONTINUED IMPROVEMENT OF THE COMMUNITY RECREATION CENTER FOR THE CITIZENS OF MANCHESTER AND SURROUNDING COMMUNITIES. WEST DELAWARE COUNTY COMMUNITY SCHOOL DISTRICT FUND - MAINTAIN, DEVELOP, INCREASE, AND EXTEND THE FACILITIES AND SERVICES OF WEST DELAWARE SCHOOL DISTRICT. ARE YOU OK FUND - COMPUTERIZED HEALTH CHECK OF ELDERLY RESIDENTS OF DELAWARE COUNTY, IOWA. WEST DELAWARE SCHOOL AUDITORIUM FUND - PROVIDE SUPPORT FOR THE ENHANCEMENT OF THE ARTS PROGRAMS OF WEST DELAWARE SCHOOL DISTRICT. DELAWARE COUNTY DISASTER RECOVERY - MEET THE UNMET NEEDS OF THE CITIZENS OF DELAWARE COUNTY FROM ANY TYPE OF NATURAL DISASTER. FRIENDS OF MUSIC - RAISE FUNDS TO SUPPORT THE MUSIC DEPARTMENT OF THE WEST DELAWARE COUNTY COMMUNITY SCHOOL DISTRICT. WEST DELAWARE BOOSTER CLUB - RAISE FUNDS TO SUPPORT THE EXTRACURRICULAR ACTIVITIES OF THE WEST DELAWARE COUNTY COMMUNITY SCHOOL DISTRICT. DELAWARE COUNTY FOOD PANTRY - ASSIST RESIDENTS OF DELAWARE COUNTY WITH FOOD IN THE EVENT OF A LOST JOB, A FIRE, A TORNADO, A BANK CLOSURE, AND OTHER CIRCUMSTANCES BEYOND A PERSON'S CONTROL. SHELLY FAMILY FOUNDATION - PROVIDE ACADEMIC SCHOLARSHIPS TO GRADUATING SENIORS FROM WEST DELAWARE HIGH SCHOOL AND FUND OTHER COMMUNITY PROJECTS THAT COMPLY WITH THE FOUNDATION'S PURPOSE. JOHN J. JUERGENS MEMORIAL TRUST - TO CONTRIBUTE TO THE GROWTH OF THE CITY OF COLESBURG AND THE SURROUNDING AREA. SECOND HELPINGS - PROVIDE FREE MEALS TO THE POOR AND NEEDY OF DELAWARE COUNTY, IOWA. FRIENDS OF THE CASTLE THEATRE- SUPPORT AND PROMOTE THE ARTS FOR CITIZENS OF DELAWARE COUNTY. YOUTH FOOTBALL PROGRAM - TEACH FUNDAMENTALS AND FUN OF PLAYING FOOTBALL, WHILE TEACHING TEAMWORK AND RESPECT. VETERANS MEMORIAL PROJECT - CONSTRUCT A MEMORIAL FOR ALL VETERANS OF DELAWARE COUNTY, IA. AMERICAN LEGION POST 45 - CUSTODIAN OF FLAGS FOR DOWNTOWN MANCHESTER AND OAKLAND, ST. MARY'S, AND OTHER DELAWARE COUNTY CEMETERIES. RAGBRAI - OPERATING ACCOUNT USED FOR RECORDKEEPING DURING RAGBRAI TOUR THROUGH MANCHESTER. WEST DELAWARE FINE ARTS - FACILITATE ARTS EVENTS AT THE HANSON AUDITORIUM OF WEST DELAWARE COMMUNITY SCHOOL DISTRICT. HARLO COON GRANTS - USED TO HELP THE ELDERLY OF DELAWARE COUNTY HAVE A BETTER LIFE. DELAWARE COUNTY SCHOOLS - USED TO HELP STUDENTS FROM POOR FAMILIES HAVE A BETTER SCHOOL EXPERIENCE. DISCRETIONARY FUND - USED BY DELAWARE COUNTY COMMUNITY SERVICES TO HELP POOR PEOPLE WHO HAVE MONEY PROBLEMS THAT ARE NOT COVERED BY OTHER PROGRAMS. BREAKFAST CLUB - ITS MISSION IS TO HELP ENERGIZE AND ENCOURAGE STUDENTS TO STAY IN SCHOOL AND WORK AT THEIR STUDIES. DELAWARE COUNTY AG GOLF CLASSIC - RAISES FUNDS TO ASSIST THE NEEDY WITH FOOD SECURITY. MANCHESTER DOG PARK - RAISE FUNDS TO BUILD A DOG PARK WOMEN, LAND & LEGACY FOR DELAWARE AND JONES COUNTY CHAPTER - TO ASSIST WOMEN WHO OWN OR MANAGE FARMLAND. MANCHESTER GOOD TO GREAT - RAISE AND DISTRIBUTE FUNDS TO IMPROVE MANCHESTER. FRIENDS OF THE MANCHESTER FISH HATCHERY - RAISE AND SPEND FUNDS TO SUPPORT THE MANCHESTER FISH HATCHERY. BACKBONE AREA ARTISTS TOUR - RAISE AND SPEND FUNDS TO PROMOTE AND ENCOURAGE AREA ARTISTS.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt056163
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0107454
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt064839
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0520372
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0144882
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt083413
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IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0476940
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IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt04694
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IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0476940
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/GrantsOrScholarshipsAmt019218
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0105987
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt04051
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0415364
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt02271
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0394865
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/GrantsOrScholarshipsAmt021458
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt02739
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt08669
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0409894
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0415364
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt014139
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IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0387980
IRS990ScheduleD/OtherSecuritiesGrp/Desc0QUASI-ENDOWMENT
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ENDOWMENT FUNDS ARE TO BE USED FOR THE NEEDY OF DELAWARE COUNTY, IA
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART V, LINE 4
IRS990ScheduleD/TotalBookValueSecuritiesAmt0387980
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt016720
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt017485
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt017485
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0765
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt016720
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt016720
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IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0FM BANK
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0101 E MAIN ST
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0MANCHESTER
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0IA
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd052057
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IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt052351
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0INDIVIDUAL NONCASH GRANTS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt1SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceAmt02084
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc0GOODS FOR NEEDY
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt0265
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt130
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0COST
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE BOARD OF TRUSTEES FOLLOWS THE INTENT OF EACH FUND IN DECIDING WHEN AND HOW MUCH OF THE FUNDS TO DISBURSE. SCHOLARSHIP ELIGIBILITY IS DETERMINED THROUGH FORMAL APPLICATION MADE TO A COMMITTEE WHO SELECTS THE RECIPIENT, SUBJECT TO FINAL REVIEW AND APPROVAL BY THE SCHOOL COMMITTEE.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, PAGE 1, PART I, LINE 2
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OPERATION SANTA CLAUS FUND - PROVIDE FOR THE LESS FORTUNATE OF DELAWARE COUNTY BY PROVIDING FOOD, CLOTHING, AND TOYS PURCHASED LOCALLY. COMMUNITY CENTER PROJECT FUND - COLLECT FUNDS FOR THE CONTINUED IMPROVEMENT OF THE COMMUNITY RECREATION CENTER FOR THE CITIZENS OF MANCHESTER AND SURROUNDING COMMUNITIES. WEST DELAWARE COUNTY COMMUNITY SCHOOL DISTRICT FUND - MAINTAIN, DEVELOP, INCREASE, AND EXTEND THE FACILITIES AND SERVICES OF WEST DELAWARE SCHOOL DISTRICT. ARE YOU OK FUND - COMPUTERIZED HEALTH CHECK OF ELDERLY RESIDENTS OF DELAWARE COUNTY, IOWA. WEST DELAWARE SCHOOL AUDITORIUM FUND - PROVIDE SUPPORT FOR THE ENHANCEMENT OF THE ARTS PROGRAMS OF WEST DELAWARE SCHOOL DISTRICT. DELAWARE COUNTY DISASTER RECOVERY - MEET THE UNMET NEEDS OF THE CITIZENS OF DELAWARE COUNTY FROM ANY TYPE OF NATURAL DISASTER. FRIENDS OF MUSIC - RAISE FUNDS TO SUPPORT THE MUSIC DEPARTMENT OF THE WEST DELAWARE COUNTY COMMUNITY SCHOOL DISTRICT. WEST DELAWARE BOOSTER CLUB - RAISE FUNDS TO SUPPORT THE EXTRACURRICULAR ACTIVITIES OF THE WEST DELAWARE COUNTY COMMUNITY SCHOOL DISTRICT. DELAWARE COUNTY FOOD PANTRY - ASSIST RESIDENTS OF DELAWARE COUNTY WITH FOOD IN THE EVENT OF A LOST JOB, A FIRE, A TORNADO, A BANK CLOSURE, AND OTHER CIRCUMSTANCES BEYOND A PERSON'S CONTROL. SHELLY FAMILY FOUNDATION - PROVIDE ACADEMIC SCHOLARSHIPS TO GRADUATING SENIORS FROM WEST DELAWARE HIGH SCHOOL AND FUND OTHER COMMUNITY PROJECTS THAT COMPLY WITH THE FOUNDATION'S PURPOSE. JOHN J. JUERGENS MEMORIAL TRUST - TO CONTRIBUTE TO THE GROWTH OF THE CITY OF COLESBURG AND THE SURROUNDING AREA. SECOND HELPINGS - PROVIDE FREE MEALS TO THE POOR AND NEEDY OF DELAWARE COUNTY, IOWA. FRIENDS OF THE CASTLE THEATRE- SUPPORT AND PROMOTE THE ARTS FOR CITIZENS OF DELAWARE COUNTY. YOUTH FOOTBALL PROGRAM - TEACH FUNDAMENTALS AND FUN OF PLAYING FOOTBALL, WHILE TEACHING TEAMWORK AND RESPECT. VETERANS MEMORIAL PROJECT - CONSTRUCT A MEMORIAL FOR ALL VETERANS OF DELAWARE COUNTY, IA. AMERICAN LEGION POST 45 - CUSTODIAN OF FLAGS FOR DOWNTOWN MANCHESTER AND OAKLAND, ST. MARY'S, AND OTHER DELAWARE COUNTY CEMETERIES. RAGBRAI - OPERATING ACCOUNT USED FOR RECORDKEEPING DURING RAGBRAI TOUR THROUGH MANCHESTER. WEST DELAWARE FINE ARTS - FACILITATE ARTS EVENTS AT THE HANSON AUDITORIUM OF WEST DELAWARE COMMUNITY SCHOOL DISTRICT. HARLO COON GRANTS - USED TO HELP THE ELDERLY OF DELAWARE COUNTY HAVE A BETTER LIFE. DELAWARE COUNTY SCHOOLS - USED TO HELP STUDENTS FROM POOR FAMILIES HAVE A BETTER SCHOOL EXPERIENCE. DISCRETIONARY FUND - USED BY DELAWARE COUNTY COMMUNITY SERVICES TO HELP POOR PEOPLE WHO HAVE MONEY PROBLEMS THAT ARE NOT COVERED BY OTHER PROGRAMS. BREAKFAST CLUB - ITS MISSION IS TO HELP ENERGIZE AND ENCOURAGE STUDENTS TO STAY IN SCHOOL AND WORK AT THEIR STUDIES. DELAWARE COUNTY AG GOLF CLASSIC - RAISES FUNDS TO ASSIST THE NEEDY WITH FOOD SECURITY. MANCHESTER DOG PARK - RAISE FUNDS TO BUILD A DOG PARK WOMEN, LAND & LEGACY FOR DELAWARE AND JONES COUNTY CHAPTER - TO ASSIST WOMEN WHO OWN OR MANAGE FARMLAND. MANCHESTER GOOD TO GREAT - RAISE AND DISTRIBUTE FUNDS TO IMPROVE MANCHESTER. FRIENDS OF THE MANCHESTER FISH HATCHERY - RAISE AND SPEND FUNDS TO SUPPORT THE MANCHESTER FISH HATCHERY. BACKBONE AREA ARTISTS TOUR - RAISE AND SPEND FUNDS TO PROMOTE AND ENCOURAGE AREA ARTISTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SECTION C, LINE 20, BOOKS IN THE CARE OF: GNB BANK 300 E MAIN MANCHESTER, IA 52057 563-927-3814 F&M BANK 101 E MAIN MANCHESTER, IA 52057 563-927-4475 COMMUNITY SAVINGS BANK 101 E UNION EDGEWOOD, IA 52042 563-928-6425 FARMERS SAVINGS BANK 205 MAIN COLESBURG, IA 52035 563-856-2315 CITIZENS STATE BANK 1218 WEST MAIN STREET, MANCHESTER IA 52057 563-927-8019
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FORM 990 IS MADE AVAILABLE TO THE BOARD OF TRUSTEES FOR REVIEW BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOARD MEMBERS ARE TO GIVE NOTICE OF CONFLICT OF INTEREST AND THEREAFTER REFRAIN FROM DISCUSSING OR VOTING ON ANY TRANSACTION WHERE HE OR SHE HAS A CONFLICT OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DOCUMENTS AVAILABLE TO PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TotalLiabilitiesGrp/EOYAmt00
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IRS990/UponRequestInd0X

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.69$0.00$3.69$0.21$0.21$0.00
2023Detailed filing. Detailed filing data is available for this year.$3.31$0.00$3.31$0.22$0.23$0.01
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.26$0.00$3.26$0.21$0.24$0.03
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.64$0.00$3.64$0.31$0.21$0.10
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.24$0.00$3.24$0.61$0.20$0.41
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.88$0.00$2.88$0.22$0.20$0.02
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.77$0.00$2.77$0.23$0.42$0.18
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.98$0.00$2.98$0.35$0.19$0.16
2016Detailed filing. Detailed filing data is available for this year.$2.72$0.00$2.72$0.24$0.22$0.02
2015Summary only. Only limited summary data is available for this year.$2.68$0.00$2.68$0.28$0.65$0.37
2014Summary only. Only limited summary data is available for this year.$3.10$0.00$3.10$0.37$0.23$0.15
2013Summary only. Only limited summary data is available for this year.$2.90$0.00$2.90$1.11$0.56$0.55
2012Summary only. Only limited summary data is available for this year.$2.31$0.00$2.31$0.36$0.22$0.13
2011Summary only. Only limited summary data is available for this year.$2.14$0.00$2.14$0.57$0.62$0.05