Civic Intelligence

Iowa Limestone Company Employee Benefit Trust

990 • Fiscal year 2013 • EIN 42-1244951

Jan 01, 2013 to Dec 31, 2013 • Filed on Nov 06, 2014

3301 106th Circle50322

(515) 243-8106

Siviq Scores

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

Liabilities / Assets

36th percentile

0.00x

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

2013 filings • 501(c)9 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

39th percentile

0.00x

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

2013 filings • 501(c)9 • $1M-$5M nonprofits • Source year 2013

Net Margin

19th percentile

-9.7%

Higher net margin than 19% of similar nonprofits.

2013 filings • 501(c)9 • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

50th percentile

$0

Higher top officer pay than 50% of similar nonprofits.

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

2013 filings • 501(c)9 • $1M-$5M nonprofits • Source year 2013

Asset Growth

8th percentile

-28%

Faster asset growth than 8% of similar nonprofits.

2013 filings • 501(c)9 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

26th percentile

-6.8%

Faster revenue growth than 26% of similar nonprofits.

2013 filings • 501(c)9 • $1M-$5M nonprofits • Annualized from 2011 to 2013

Assets

Down

$243,688

Down $96,643 (-28%) from 2012

Net Assets

Down

$243,688

Down $96,643 (-28%) from 2012

Liabilities

Flat

$0

Flat from 2012

Revenue

$1,000,015

No earlier filing loaded for comparison.

Expenses

Down

$1,096,658

Down $47,378 (-4.1%) from 2012

Net Income

-$96,643

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2011: $334,353Liabilities 2011: $0Net Assets 2011: $334,3532011Assets 2012: $340,331Liabilities 2012: $0Net Assets 2012: $340,3312012Assets 2013: $243,688Liabilities 2013: $0Net Assets 2013: $243,6882013Assets 2014: $301,053Liabilities 2014: $0Net Assets 2014: $301,0532014Assets 2015: $314,721Liabilities 2015: $0Net Assets 2015: $314,7212015Assets 2016: $332,539Liabilities 2016: $0Net Assets 2016: $332,5392016Assets 2017: $248,552Liabilities 2017: $0Net Assets 2017: $248,5522017Assets 2018: $0Liabilities 2018: $0Net Assets 2018: $02018

Highlighted filing

2013

Assets$243,688
Liabilities$0
Net Assets$243,688

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,150,036Expenses 2011: $1,103,140Net Income 2011: $46,8962011Expenses 2012: $1,144,0362012Revenue 2013: $1,000,015Expenses 2013: $1,096,658Net Income 2013: -$96,6432013Revenue 2014: $1,130,014Expenses 2014: $1,072,649Net Income 2014: $57,3652014Revenue 2015: $1,200,013Expenses 2015: $1,186,345Net Income 2015: $13,6682015Revenue 2016: $1,303,364Expenses 2016: $1,285,546Net Income 2016: $17,8182016Revenue 2017: $1,504,786Expenses 2017: $1,588,773Net Income 2017: -$83,9872017Revenue 2018: $1,900,757Expenses 2018: $2,149,309Net Income 2018: -$248,5522018

Highlighted filing

2013

Revenue$1,000,015
Expenses$1,096,658
Net Income-$96,643
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Nov 6, 2014
Return Version
2013v3.0
Gross Receipts
$1,000,015
Mission and Program Overview

Mission

Voluntary employees' benefits trust

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$246,750$246,750→ $0
Savings and Temporary Cash Investments$340,331$243,688▼ $96,643
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$93,581$-3,062▼ $96,643
Total Assets$340,331$243,688▼ $96,643
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$340,331$243,688▼ $96,643
Total Liabilities and Net Assets / Fund Balance$340,331$243,688▼ $96,643
Compensation and Service Providers

Board Members and Trustees

NameTitle
Linda Morris-dowieTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,000,000
Investment Income
$15
Other Revenue
$0
Change in Net Assets
$-96,643
Expenses and Functional Allocation

Major Expense Lines

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

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$1,096,658
Total Functional Expenses$0$0$0$1,096,658
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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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 11

The 990 will be reviewed by the trustees prior to filing.

Form 990, Part VI, Section C, Line 19

Documents are available upon written request.

Filing and Contact Details

Filer

EIN
42-1244951
Phone
5152438106

Signing Officer

Name
Linda Morris-dowie
Title
Trustee
Phone
5152438106
Signed
2014-11-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Linda Morris-dowie
Formed
1984
Legal Domicile
Ia
Voting Board Members
0
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Preparer
Ronald L Hintz CPA
Phone
5152224400
Raw XML Appendix248 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
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IRS990/ActivitiesConductedPrtshpInd00
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IRS990/BenefitsToMembersGrp/TotalAmt01096658
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine10LINDA MORRIS-DOWIE
IRS990/BooksInCareOfDetail/PhoneNum05152438106
IRS990/BooksInCareOfDetail/USAddress/AddressLine103301 106TH CIRCLE
IRS990/BooksInCareOfDetail/USAddress/City0URBANDALE
IRS990/BooksInCareOfDetail/USAddress/State0IA
IRS990/BooksInCareOfDetail/USAddress/ZIPCode050322
IRS990/BusinessRlnWithFamMemInd00
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IRS990/ChangeToOrgDocumentsInd00
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IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
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IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
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IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt015
IRS990/CYOtherExpensesAmt00
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt01000000
IRS990/CYRevenuesLessExpensesAmt0-96643
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt01096658
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01000015
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0PROVISION OF MEDICAL AND DENTAL EXPENSE BENEFITS, DISABILITY INCOME, ACCIDENT AND SICKNESS INCOME, AND LIFE BENEFITS FOR ELIGIBLE EMPLOYEES OF IOWA LIMESTONE COMPANY.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
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IRS990/DonorAdvisedFundInd00
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IRS990/FederalGrantAuditRequiredInd00
IRS990/ForeignActivitiesInd00
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IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt01000015
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InvestmentIncomeGrp/ExclusionAmt015
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt015
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0IA
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0VOLUNTARY EMPLOYEES' BENEFITS TRUST
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0340331
IRS990/NetAssetsOrFundBalancesEOYAmt0243688
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/PartialLiquidationInd00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0LINDA MORRIS-DOWIE
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0525100
IRS990/ProgramServiceRevenueGrp/Desc0PAYMENTS FOR WELFARE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01000000
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IRS990/ProhibitedTaxShelterTransInd00
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IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt014
IRS990/PYOtherExpensesAmt00
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt01150000
IRS990/PYRevenuesLessExpensesAmt05978
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt01144036
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01150014
IRS990/ReconcilationRevenueExpnssAmt0-96643
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt093581
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0-3062
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0340331
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0243688
IRS990/ScheduleBRequiredInd00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 WILL BE REVIEWED BY THE TRUSTEES PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DOCUMENTS ARE AVAILABLE UPON WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN0420332760
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt0S
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd0IA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0MINING
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine103301 106TH CIRCLE
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/City0URBANDALE
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IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
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IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
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IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
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IRS990/SchoolOperatingInd00
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IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
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IRS990/TerminateOperationsInd00
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IRS990/TotalCompGreaterThan150KInd00
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IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0340331
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0243688
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt01000000
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01000015
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IRS990/VotingMembersGoverningBodyCnt00
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0WWW.ILCRESOURCES.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0LINDA MORRIS-DOWIE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum05152438106
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-11-06
ReturnHeader/Filer/BusinessName/BusinessNameLine10IOWA LIMESTONE COMPANY EMPLOYEE BENEFIT TRUST
ReturnHeader/Filer/BusinessNameControlTxt0IOWA
ReturnHeader/Filer/EIN0421244951
ReturnHeader/Filer/PhoneNum05152438106
ReturnHeader/Filer/USAddress/AddressLine103301 106TH CIRCLE
ReturnHeader/Filer/USAddress/City0URBANDALE
ReturnHeader/Filer/USAddress/State0IA
ReturnHeader/Filer/USAddress/ZIPCode050322
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0410746749
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10CLIFTONLARSONALLEN LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine102700 WESTOWN PARKWAY STE 400
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0WEST DES MOINES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0IA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode0502661411
ReturnHeader/PreparerPersonGrp/PhoneNum05152224400
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RONALD L HINTZ CPA
ReturnHeader/ReturnTs02014-11-17T14:34:17-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

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Filings