Liabilities / Assets
77th percentile
Higher debt load relative to assets than 77% of similar nonprofits.
EIN 42-1301066 • 501(c)3 • Spencer, IA
Profile
To enhance spencer's main street district as a business, professional, and cultural center in northwest iowa.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
77th percentile
Higher debt load relative to assets than 77% of similar nonprofits.
Liabilities / Revenue
80th percentile
Higher debt load relative to revenue than 80% of similar nonprofits.
Net Margin
34th percentile
Higher net margin than 34% of similar nonprofits.
Top Officer Pay
94th percentile
Higher top officer pay than 94% of similar nonprofits.
Top officer pay equals 15.6% of source-year revenue.
Asset Growth
38th percentile
Faster asset growth than 38% of similar nonprofits.
Revenue Growth
94th percentile
Faster revenue growth than 94% of similar nonprofits.
Assets
Down$289,869
Down $41,225 (-12%) from 2024
Liabilities
Down$21,563
Down $17,298 (-45%) from 2024
Net Assets
Down$268,306
Down $23,927 (-8.2%) from 2024
Revenue
Up$363,357
Up $221,590 (+156%) from 2024
Expenses
Up$387,284
Up $227,046 (+142%) from 2024
Net Income
Down-$23,927
Down $5,456 (-30%) from 2024
Most recent year
2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
To enhance spencer's main street district as a business, professional, and cultural center in northwest iowa.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $185,621 | $164,762 | ▼ $20,859 |
| Savings and Temporary Cash Investments | $120,249 | $101,239 | ▼ $19,010 |
| Cash and Non-Interest-Bearing Accounts | $25,224 | $23,868 | ▼ $1,356 |
| Total Assets | $331,094 | $289,869 | ▼ $41,225 |
| Liabilities | |||
| Other Liabilities | $38,861 | $21,563 | ▼ $17,298 |
| Total Liabilities | $38,861 | $21,563 | ▼ $17,298 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $292,233 | $268,306 | ▼ $23,927 |
| Total Net Assets Fund Balance | $292,233 | $268,306 | ▼ $23,927 |
| Total Liabilities and Net Assets / Fund Balance | $331,094 | $289,869 | ▼ $41,225 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $164,762 | $118,640 | $283,402 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Nancy Naeve | Director | FT | $56,680 | $56,680 |
| Name | Title |
|---|---|
| Eric Meeter | President |
| Amalie Saboe | Board Member |
| Dustin Grossnickle | Board Member |
| Katie Techen | Board Member |
| Sally Meyers | Board Member |
| Scott Conrad | Board Member |
| Nick Applegate | Past Preside |
| Jen Von Ehwegen | Secretary |
| Ebony Rahe | Treasurer |
| Brianna Dean | Vice Preside |
| Line Item | Amount |
|---|---|
| Grants and Similar Amounts Paid | $223,758 |
| Other Expenses | $95,016 |
| Salaries, Compensation, and Employee Benefits | $68,510 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Grants to Domestic Orgs | $223,758 | - | - | $223,758 |
| Current Officers, Directors, Trustees, and Key Employees | - | $56,680 | - | $56,680 |
| Depreciation Depletion | $20,858 | - | - | $20,858 |
| Other Employee Benefits | - | $7,494 | - | $7,494 |
| Fees for Services Accounting | - | $4,400 | - | $4,400 |
| Payroll Taxes | - | $4,336 | - | $4,336 |
| Insurance | - | $3,960 | - | $3,960 |
| Conferences and Meetings | $3,895 | - | - | $3,895 |
| Office Expenses | - | $2,949 | - | $2,949 |
| Other Expenses | $1,237 | - | - | $1,237 |
| All Other Expenses | $921 | - | - | $921 |
| Total Functional Expenses | $307,465 | $79,819 | $0 | $387,284 |
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| 1103 Industries | Spencer, IA | - | Economic Development | $100,000 |
| HANSEN'S CLOTHING | Spencer, IA | - | Economic Development | $100,000 |
| Medlar Coffee | Spencer, IA | - | Economic Development | $10,000 |
| Kolj (made & More) | Spencer, IA | - | Economic Development | $7,758 |
| Design Masters | Spencer, IA | - | Economic Development | $6,000 |
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $14,016 |
| Fundraising Direct Expenses | $12,912 |
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Note Payable - City Light Project | $21,563 |
“Form 990 is completed and reviewed with the executive director before it is filed. A copy of form 990 is provided to the governing board.”
“Lines 12-14 the failure to have such policies in place at this time should not jeopardize the organization's tax exempt status. The organization has taken steps in calender year 2025 to implement such policies and anticipates adoption of such in the upcoming year.”
“The board of directors reviews the executive directors performance and compensation on an annual basis.”
“Documents are available upon request.”
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/AccountantCompileOrReviewInd | 0 | false |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | TO ENHANCE SPENCER'S MAIN STREET DISTRICT AS A BUSINESS, PROFESSIONAL, AND CULTURAL CENTER IN NORTHWEST IOWA. |
| IRS990/AllOtherContributionsAmt | 0 | 224027 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 921 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 921 |
| IRS990/BackupWthldComplianceInd | 0 | false |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | NANCY NAEVE |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 7122627246 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 120 W 5TH ST PO BOX 7937 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | SPENCER |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | IA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 51301 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 25224 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 23868 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 56680 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 56680 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 3895 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 3895 |
| IRS990/ConflictOfInterestPolicyInd | 0 | false |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 244027 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 223758 |
| IRS990/CYInvestmentIncomeAmt | 0 | 2245 |
| IRS990/CYOtherExpensesAmt | 0 | 95016 |
| IRS990/CYOtherRevenueAmt | 0 | 3495 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 113590 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -23927 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 68510 |
| IRS990/CYTotalExpensesAmt | 0 | 387284 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 363357 |
| IRS990/DAFExcessBusinessHoldingsInd | 0 | false |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 20858 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 20858 |
| IRS990/Desc | 0 | PROMOTED DOWNTOWN DISTRICT WITH ACTIVITIES TO INCREASE THE AWARENESS OF GOODS AND SERVICES AVAILABLE. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DistributionToDonorInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 1 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 307465 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 4400 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 4400 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form8899Filedind | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | NANCY NAEVE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | NICK APPLEGATE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | SCOTT CONRAD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | BRIANNA DEAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | JEN VON EHWEGEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | DUSTIN GROSSNICKLE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | ERIC MEETER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | SALLY MEYERS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | EBONY RAHE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | AMALIE SABOE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | KATIE TECHEN |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 56680 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | PAST PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | VICE PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | BOARD MEMBER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1987 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/FundraisingDirectExpensesAmt | 0 | 12912 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 14016 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 10 |
| IRS990/GovernmentGrantsAmt | 0 | 20000 |
| IRS990/GrantAmt | 0 | 223758 |
| IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt | 0 | 223758 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 223758 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | true |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 376269 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 10 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 3960 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 3960 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 2245 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 2245 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 118640 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 185621 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 164762 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 283402 |
| IRS990/LegalDomicileStateCd | 0 | IA |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | TO ENHANCE SPENCER'S MAIN STREET DISTRICT AS A BUSINESS, PROFESSIONAL, AND CULTURAL CENTER IN NORTHWEST IOWA. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 292233 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 268306 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 1104 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 292233 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 268306 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 2949 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 2949 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 7494 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 7494 |
| IRS990/OtherExpensesGrp/Desc | 0 | GRANTS |
| IRS990/OtherExpensesGrp/Desc | 1 | MISCELLANEOUS |
| IRS990/OtherExpensesGrp/Desc | 2 | MISC PAYROLL |
| IRS990/OtherExpensesGrp/Desc | 3 | ADVERTISING AND PROMOTION |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 50242 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 4610 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 1944 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 1237 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 50242 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 4610 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 1944 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 1237 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 38861 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 21563 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISCELLANEOUS |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2391 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 2391 |
| IRS990/OtherRevenueTotalAmt | 0 | 2391 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 4336 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 4336 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | ERIC MEETER |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 531390 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | SSMID |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 113590 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 113590 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 21500 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 28000 |
| IRS990/PYInvestmentIncomeAmt | 0 | 2388 |
| IRS990/PYOtherExpensesAmt | 0 | 60676 |
| IRS990/PYOtherRevenueAmt | 0 | 20287 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 97592 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -18471 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 71562 |
| IRS990/PYTotalExpensesAmt | 0 | 160238 |
| IRS990/PYTotalRevenueAmt | 0 | 141767 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -23927 |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 113590 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 120249 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 101239 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 244027 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 21500 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 41759 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 77161 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 125462 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 509909 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 2245 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 2388 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 952 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 133 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 344 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 6062 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 600506 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.98830 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.98330 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 509909 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 244027 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 21500 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 41759 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 77161 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 125462 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 509909 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 515971 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 164762 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 118640 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 283402 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 21563 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | NOTE PAYABLE - CITY LIGHT PROJECT |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 164762 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 21563 |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | false |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 0 | 7758 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 1 | 10000 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 2 | 6000 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 3 | 100000 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 4 | 100000 |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 0 | ECONOMIC DEVELOPMENT |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 1 | ECONOMIC DEVELOPMENT |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 2 | ECONOMIC DEVELOPMENT |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 3 | ECONOMIC DEVELOPMENT |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 4 | ECONOMIC DEVELOPMENT |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 0 | KOLJ (MADE & MORE) |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 1 | MEDLAR COFFEE |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 2 | DESIGN MASTERS |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 3 | HANSEN'S CLOTHING |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 4 | 1103 INDUSTRIES |
| IRS990ScheduleI/RecipientTable/RecipientEIN | 0 | 874227649 |
| IRS990ScheduleI/RecipientTable/RecipientEIN | 1 | 873704441 |
| IRS990ScheduleI/RecipientTable/RecipientEIN | 2 | 262281932 |
| IRS990ScheduleI/RecipientTable/RecipientEIN | 3 | 842931754 |
| IRS990ScheduleI/RecipientTable/RecipientEIN | 4 | 473752191 |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 0 | 411 GRAND AVE |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 1 | 324 GRAND AVE |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 2 | 407 1ST AVE S |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 3 | 519 GRAND AVE |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 4 | 1103 38TH AVE W |
| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 0 | SPENCER |
| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 1 | SPENCER |
| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 2 | SPENCER |
| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 3 | SPENCER |
| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 4 | SPENCER |
| IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd | 0 | IA |
| IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd | 1 | IA |
| IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd | 2 | IA |
| IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd | 3 | IA |
| IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd | 4 | IA |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCd | 0 | 51301 |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCd | 1 | 51301 |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCd | 2 | 51301 |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCd | 3 | 51301 |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCd | 4 | 51301 |
| IRS990ScheduleI/Total501c3OrgCnt | 0 | 5 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | FORM 990 IS COMPLETED AND REVIEWED WITH THE EXECUTIVE DIRECTOR BEFORE IT IS FILED. A COPY OF FORM 990 IS PROVIDED TO THE GOVERNING BOARD. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | LINES 12-14 THE FAILURE TO HAVE SUCH POLICIES IN PLACE AT THIS TIME SHOULD NOT JEOPARDIZE THE ORGANIZATION'S TAX EXEMPT STATUS. THE ORGANIZATION HAS TAKEN STEPS IN CALENDER YEAR 2025 TO IMPLEMENT SUCH POLICIES AND ANTICIPATES ADOPTION OF SUCH IN THE UPCOMING YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE BOARD OF DIRECTORS REVIEWS THE EXECUTIVE DIRECTORS PERFORMANCE AND COMPENSATION ON AN ANNUAL BASIS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | DOCUMENTS ARE AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxableDistributionsInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 331094 |
| IRS990/TotalAssetsEOYAmt | 0 | 289869 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 331094 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 289869 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 244027 |
| IRS990/TotalEmployeeCnt | 0 | 1 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 79819 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 307465 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 387284 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 38861 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 21563 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 38861 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 21563 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 292233 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 268306 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 307465 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 113590 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 56680 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 2245 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 115981 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 363357 |
| IRS990/TotalVolunteersCnt | 0 | 30 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 331094 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 289869 |
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