Civic Intelligence

Southern Iowa Resources for Families

EIN 42-1133244 • 501(c)3 • Creston, IA

Profile

Community support services for individuals with developmental and psychiatric disabilities

PO Box 216Creston, IA 50801
Siviq Scores

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

Liabilities / Assets

63rd percentile

0.16x

Higher debt load relative to assets than 63% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

50th percentile

0.08x

Higher debt load relative to revenue than 50% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

40th percentile

0.2%

Higher net margin than 40% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

25th percentile

-4.3%

Faster asset growth than 25% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

30th percentile

-4.0%

Faster revenue growth than 30% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$1,827,985

Down $82,713 (-4.3%) from 2023

Liabilities

Down

$286,138

Down $90,712 (-24%) from 2023

Net Assets

Up

$1,541,847

Up $7,999 (+0.5%) from 2023

Revenue

Down

$3,788,492

Down $156,392 (-4.0%) from 2023

Expenses

Up

$3,780,493

Up $118,305 (+3.2%) from 2023

Net Income

Down

$7,999

Down $274,697 (-97%) from 2023

Trend Graphs

Balance Sheet Trend

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

$2.0M$1.0M$0-$1.0MAssets 2011: $1,037,366Liabilities 2011: $1,123,900Net Assets 2011: -$86,5342011Assets 2012: $863,436Liabilities 2012: $1,099,398Net Assets 2012: -$235,9622012Assets 2013: $608,560Liabilities 2013: $1,087,478Net Assets 2013: -$478,9182013Assets 2014: $541,984Liabilities 2014: $1,215,415Net Assets 2014: -$673,4312014Assets 2015: $595,742Liabilities 2015: $1,589,206Net Assets 2015: -$993,4642015Assets 2016: $812,577Liabilities 2016: $1,444,949Net Assets 2016: -$632,3722016Assets 2017: $526,774Liabilities 2017: $1,014,888Net Assets 2017: -$488,1142017Assets 2018: $544,752Liabilities 2018: $620,758Net Assets 2018: -$76,0062018Assets 2019: $584,998Liabilities 2019: $331,030Net Assets 2019: $253,9682019Assets 2020: $961,638Liabilities 2020: $281,545Net Assets 2020: $680,0932020Assets 2021: $1,299,300Liabilities 2021: $383,982Net Assets 2021: $915,3182021Assets 2022: $1,651,061Liabilities 2022: $399,909Net Assets 2022: $1,251,1522022Assets 2023: $1,910,698Liabilities 2023: $376,850Net Assets 2023: $1,533,8482023Assets 2024: $1,827,985Liabilities 2024: $286,138Net Assets 2024: $1,541,8472024

Highlighted filing

2024

Assets$1,827,985
Liabilities$286,138
Net Assets$1,541,847

Operations Trend

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

$4.0M$2.0M$0-$2.0MRevenue 2011: $3,284,063Expenses 2011: $3,280,128Net Income 2011: $3,9352011Expenses 2012: $3,421,1962012Expenses 2013: $2,950,4202013Revenue 2014: $2,805,145Expenses 2014: $2,999,658Net Income 2014: -$194,5132014Revenue 2015: $2,748,362Expenses 2015: $2,743,332Net Income 2015: $5,0302015Revenue 2016: $3,026,417Expenses 2016: $2,665,325Net Income 2016: $361,0922016Revenue 2017: $2,832,725Expenses 2017: $2,688,467Net Income 2017: $144,2582017Revenue 2018: $3,078,690Expenses 2018: $2,666,582Net Income 2018: $412,1082018Revenue 2019: $3,158,609Expenses 2019: $2,828,635Net Income 2019: $329,9742019Revenue 2020: $3,309,997Expenses 2020: $2,883,872Net Income 2020: $426,1252020Revenue 2021: $3,447,793Expenses 2021: $3,212,568Net Income 2021: $235,2252021Revenue 2022: $3,714,846Expenses 2022: $3,379,012Net Income 2022: $335,8342022Revenue 2023: $3,944,884Expenses 2023: $3,662,188Net Income 2023: $282,6962023Revenue 2024: $3,788,492Expenses 2024: $3,780,493Net Income 2024: $7,9992024

Highlighted filing

2024

Revenue$3,788,492
Expenses$3,780,493
Net Income$7,999

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.83$0.29$1.54$3.79$3.78$0.01
2023Detailed filing. Detailed filing data is available for this year.$1.91$0.38$1.53$3.94$3.66$0.28
2022Detailed filing. Detailed filing data is available for this year.$1.65$0.40$1.25$3.71$3.38$0.34
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.30$0.38$0.92$3.45$3.21$0.24
2020Detailed filing. Detailed filing data is available for this year.$0.96$0.28$0.68$3.31$2.88$0.43
2019Detailed filing. Detailed filing data is available for this year.$0.58$0.33$0.25$3.16$2.83$0.33
2018Detailed filing. Detailed filing data is available for this year.$0.54$0.62$0.08$3.08$2.67$0.41
2017Detailed filing. Detailed filing data is available for this year.$0.53$1.01$0.49$2.83$2.69$0.14
2016Detailed filing. Detailed filing data is available for this year.$0.81$1.44$0.63$3.03$2.67$0.36
2015Detailed filing. Detailed filing data is available for this year.$0.60$1.59$0.99$2.75$2.74$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.54$1.22$0.67$2.81$3.00$0.19
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.61$1.09$0.48$2.95
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.86$1.10$0.24$3.42
2011Summary only. Only limited summary data is available for this year.$1.04$1.12$0.09$3.28$3.28$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Jan 24, 2025
Return Version
2023v6.0
Gross Receipts
$3,788,492
Mission and Program Overview

Mission

Community support services for individuals with developmental and psychiatric disabilities

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,489,634$1,294,967▼ $194,667
Accounts Receivable$282,779$349,053▲ $66,274
Land, Buildings, and Equipment, Net$90,014$126,844▲ $36,830
Prepaid Expenses and Deferred Charges$43,619$52,721▲ $9,102
Inventories for Sale or Use$4,652$4,400▼ $252
Total Assets$1,910,698$1,827,985▼ $82,713
Liabilities
Accounts Payable and Accrued Expenses$376,850$286,138▼ $90,712
Total Liabilities$376,850$286,138▼ $90,712
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,533,848$1,541,847▲ $7,999
Total Net Assets Fund Balance$1,533,848$1,541,847▲ $7,999
Total Liabilities and Net Assets / Fund Balance$1,910,698$1,827,985▼ $82,713

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$31,971$489,027$520,998
Equipment$41,023$22,640$63,663
Land$53,850-$53,850
Compensation and Service Providers

Board Members and Trustees

NameTitle
Dena ChapmanPresident
Chris LaneMember
Chris StandleyMember
Dennis HopkinsMember
Margy GammellMember
Nathan BaierMember
Barb CoenenSecretary
Bill MesseroleTreasurer
Jean KinyonVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$148,487
Program Service Revenue
$3,640,005
Investment Income
$0
Other Revenue
$0
All Other Contributions
$10,919
Change in Net Assets
$7,999

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,788,492
Total Revenue per Audited Statements
$3,788,492
Total Revenue per Form 990
$3,788,492
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,726,684
Other Expenses$1,053,809
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,274,898--$2,274,898
Fees for Services Other$179,205$329,880-$509,085
Other Employee Benefits$451,786--$451,786
Insurance$128,524$758-$129,282
Travel$87,310--$87,310
Occupancy$64,849$6,709-$71,558
Other Expenses$23,932--$23,932
Conferences and Meetings$10,735--$10,735
Depreciation Depletion$8,454$1,039-$9,493
Advertising$5,105--$5,105
All Other Expenses$194--$194
Total Functional Expenses$3,442,107$338,386$0$3,780,493

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,780,493
Total Expenses per Audited Statements$3,780,493
Total Expenses per Form 990$3,780,493
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Page 6, Part VI, Line 3

Management of southern iowa resources for families inc is delegated to heartland management alliance. Southern iowa resources reimburses heartland management for executive and clerical services provided by the management company.

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

Tax return is reviewed at meeting when audit is presented

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

Requests conflict of interest statements annually from directors

Form 990, Page 6, Part VI, Line 19

Governing documents are made available to the public upon request

Filing and Contact Details

Filer

Filer Name
Southern Iowa Resources
EIN
42-1133244
Phone
6417824170
Address
PO BOX 216, CRESTON, IA 50801

Signing Officer

Name
Kendalyn Huff
Title
Executive
Phone
6417824170
Signed
2025-01-24

Organization Details

Principal Officer
Kendalyn Huff
Formed
1979
Legal Domicile
Ia
Voting Board Members
9
Independent Board Members
9
Employees
97
Volunteers
9

Preparer

Firm
Schroer & Associates Pc
Address
42 N 2ND ST, COUNCIL BLUFFS, IA 51503-9027
Preparer
Diane C Mcgrain
Phone
7123228734
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Professional fees 179,205 329,880 0

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IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0411049
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt0489027
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt022640
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt063663
IRS990ScheduleD/ExpensesSubtotalAmt03780493
IRS990ScheduleD/LandGrp/BookValueAmt053850
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt053850
IRS990ScheduleD/RevenueSubtotalAmt03788492
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0126844
IRS990ScheduleD/TotalExpensesPerForm990Amt03780493
IRS990ScheduleD/TotalRevenuePerForm990Amt03788492
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IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03780493
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT OF SOUTHERN IOWA RESOURCES FOR FAMILIES INC IS DELEGATED TO HEARTLAND MANAGEMENT ALLIANCE. SOUTHERN IOWA RESOURCES REIMBURSES HEARTLAND MANAGEMENT FOR EXECUTIVE AND CLERICAL SERVICES PROVIDED BY THE MANAGEMENT COMPANY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TAX RETURN IS REVIEWED AT MEETING WHEN AUDIT IS PRESENTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2REQUESTS CONFLICT OF INTEREST STATEMENTS ANNUALLY FROM DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PROFESSIONAL FEES 179,205 329,880 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 3
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IRS990/TotalContributionsAmt0148487
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IRS990/TravelGrp/TotalAmt087310
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
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IRS990/UponRequestInd0X
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0KENDALYN HUFF
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE
ReturnHeader/BusinessOfficerGrp/PhoneNum06417824170
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-01-24
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SOUTHERN IOWA RESOURCES
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0FOR FAMILIES
ReturnHeader/Filer/BusinessNameControlTxt0SOUT
ReturnHeader/Filer/EIN0421133244
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0421459710
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SCHROER & ASSOCIATES PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt042 N 2ND ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0COUNCIL BLUFFS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0515039027

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