Civic Intelligence

Spencer Community School Foundation

EIN 42-1306327 • 501(c)3 • Spencer, IA

Profile

To provide enhanced learning opportunities not provided for in the school district budget for teachers, staff and students.

PO Box 200Spencer, IA 51301

www.spencerschoolfoundation.com

Siviq Scores

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

Liabilities / Assets

19th percentile

0.00x

Higher debt load relative to assets than 19% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

20th percentile

0.00x

Higher debt load relative to revenue than 20% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

26th percentile

-6.9%

Higher net margin than 26% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

32nd percentile

-1.7%

Faster asset growth than 32% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

93rd percentile

104%

Faster revenue growth than 93% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets19th percentile

Assets

Down

$2,222,984

Down $38,575 (-1.7%) from 2024

Liabilities

Down

$302

Down $119 (-28%) from 2024

Net Assets

Down

$2,222,682

Down $38,456 (-1.7%) from 2024

Operations
Liabilities / Revenue20th percentileNet Margin26th percentile

Revenue

Up

$559,152

Up $285,087 (+104%) from 2024

Expenses

Up

$597,608

Up $305,724 (+105%) from 2024

Net Income

Down

-$38,456

Down $20,637 (-116%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth32nd percentile

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

$3.0M$2.0M$1.0M$0Assets 2011: $1,470,830Liabilities 2011: $3,637Net Assets 2011: $1,467,1932011Assets 2012: $1,490,928Liabilities 2012: $1,104Net Assets 2012: $1,489,8242012Assets 2013: $1,632,270Liabilities 2013: $60,658Net Assets 2013: $1,571,6122013Assets 2014: $1,738,910Liabilities 2014: $41,559Net Assets 2014: $1,697,3512014Assets 2015: $1,750,115Liabilities 2015: $974Net Assets 2015: $1,749,1412015Assets 2016: $1,726,075Liabilities 2016: $495Net Assets 2016: $1,725,5802016Assets 2017: $1,892,526Liabilities 2017: $1,731Net Assets 2017: $1,890,7952017Assets 2018: $1,921,228Liabilities 2018: $1,361Net Assets 2018: $1,919,8672018Assets 2019: $1,955,112Liabilities 2019: $529Net Assets 2019: $1,954,5832019Assets 2020: $2,040,011Liabilities 2020: $598Net Assets 2020: $2,039,4132020Assets 2021: $2,069,540Liabilities 2021: $848Net Assets 2021: $2,068,6922021Assets 2022: $2,070,082Liabilities 2022: $851Net Assets 2022: $2,069,2312022Assets 2023: $2,279,493Liabilities 2023: $536Net Assets 2023: $2,278,9572023Assets 2024: $2,261,559Liabilities 2024: $421Net Assets 2024: $2,261,1382024Assets 2025: $2,222,984Liabilities 2025: $302Net Assets 2025: $2,222,6822025

Highlighted filing

2025

Assets$2,222,984
Liabilities$302
Net Assets$2,222,682
Open 2025 Filing

Operations Trend

Revenue Growth93rd percentile

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

$600K$400K$200K$0-$200KExpenses 2011: $104,2472011Expenses 2012: $122,1002012Revenue 2013: $403,996Expenses 2013: $322,210Net Income 2013: $81,7862013Revenue 2014: $288,608Expenses 2014: $162,868Net Income 2014: $125,7402014Revenue 2015: $309,328Expenses 2015: $257,538Net Income 2015: $51,7902015Revenue 2016: $132,248Expenses 2016: $155,809Net Income 2016: -$23,5612016Revenue 2017: $351,412Expenses 2017: $186,197Net Income 2017: $165,2152017Revenue 2018: $132,049Expenses 2018: $102,977Net Income 2018: $29,0722018Revenue 2019: $203,627Expenses 2019: $168,911Net Income 2019: $34,7162019Revenue 2020: $302,637Expenses 2020: $217,807Net Income 2020: $84,8302020Revenue 2021: $329,493Expenses 2021: $300,214Net Income 2021: $29,2792021Revenue 2022: $226,177Expenses 2022: $225,638Net Income 2022: $5392022Revenue 2023: $444,277Expenses 2023: $234,551Net Income 2023: $209,7262023Revenue 2024: $274,065Expenses 2024: $291,884Net Income 2024: -$17,8192024Revenue 2025: $559,152Expenses 2025: $597,608Net Income 2025: -$38,4562025

Highlighted filing

2025

Revenue$559,152
Expenses$597,608
Net Income-$38,456
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$2,222,984
Liabilities
$302
Net assets
$2,222,682
Revenue
$559,152
Expenses
$597,608
Net income
-$38,456
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.22$0.00$2.22$0.56$0.60$0.04
2024Detailed filing. Detailed filing data is available for this year.$2.26$0.00$2.26$0.27$0.29$0.02
2023Detailed filing. Detailed filing data is available for this year.$2.28$0.00$2.28$0.44$0.23$0.21
2022Detailed filing. Detailed filing data is available for this year.$2.07$0.00$2.07$0.23$0.23$0.00
2021Detailed filing. Detailed filing data is available for this year.$2.07$0.00$2.07$0.33$0.30$0.03
2020Detailed filing. Detailed filing data is available for this year.$2.04$0.00$2.04$0.30$0.22$0.08
2019Detailed filing. Detailed filing data is available for this year.$1.96$0.00$1.95$0.20$0.17$0.03
2018Detailed filing. Detailed filing data is available for this year.$1.92$0.00$1.92$0.13$0.10$0.03
2017Detailed filing. Detailed filing data is available for this year.$1.89$0.00$1.89$0.35$0.19$0.17
2016Summary only. Only limited summary data is available for this year.$1.73$0.00$1.73$0.13$0.16$0.02
2015Detailed filing. Detailed filing data is available for this year.$1.75$0.00$1.75$0.31$0.26$0.05
2014Detailed filing. Detailed filing data is available for this year.$1.74$0.04$1.70$0.29$0.16$0.13
2013Detailed filing. Detailed filing data is available for this year.$1.63$0.06$1.57$0.40$0.32$0.08
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.49$0.00$1.49$0.12
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.47$0.00$1.47$0.10
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Oct 9, 2025
Return Version
2024v5.2
Gross Receipts
$570,356
Mission and Program Overview

Mission

To provide enhanced learning opportunities not provided for in the school district budget for teachers, staff and students.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$2,261,138$2,222,682▼ $38,456
Investments in Publicly Traded Securities$1,413,969$1,440,229▲ $26,260
Savings and Temporary Cash Investments$839,670$773,228▼ $66,442
Cash and Non-Interest-Bearing Accounts$7,920$9,526▲ $1,606
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$2,261,559$2,222,984▼ $38,575
Other Assets Total-$1-
Liabilities
Other Liabilities$421$302▼ $119
Total Liabilities$421$302▼ $119
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,261,138$2,222,682▼ $38,456
Total Liabilities and Net Assets / Fund Balance$2,261,559$2,222,984▼ $38,575
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Shelly HelminkPresident
Brea SchmidtVice President
Anne JohnsonDirector
Brandon ZimmermannDirector
Emily GrossDirector
Jill DavisDirector
Mike KoeneckeDirector
Nancy NaeveDirector
Steve BomgaarsDirector
Susan HarmanDirector
Wes SimpsonDirector
Robert WhittenburgSecretary
Terry HemannSuperintendent
Michael BryanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$467,796
Program Service Revenue
$0
Investment Income
$91,356
Other Revenue
$0
All Other Contributions
$467,796
Change in Net Assets
$-38,456
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$541,297
Salaries, Compensation, and Employee Benefits$41,597
Other Expenses$14,714
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$412,933--$412,933
Grants to Domestic Individuals$128,364--$128,364
Other Salaries and Wages-$38,641-$38,641
Fees for Services Accounting-$7,340-$7,340
Payroll Taxes-$2,956-$2,956
Office Expenses-$1,970-$1,970
Other Expenses-$20-$20
Total Functional Expenses$541,297$56,311$0$597,608
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Spencer Community School DistSpencer, IA-Higer Education$378,670
Spencer Community School DistSpencer, IA-Higher Education$34,263
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Taxes Payable$302
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“MEMBERS”

Form 990, Part VI, Section B, Line 11B

“The form 990 is presented to the members at a regular meeting before the return is filed.”

Form 990, Part VI, Section B, Line 12C

“Officers, directors, and key employees are reminded annually of the need to disclose any known conflict of interest.”

Form 990, Part VI, Section C, Line 19

“Documents are available upon request.”

Filing and Contact Details

Filer

Filer Name
Spencer Community School Foundation
EIN
42-1306327
Phone
7122628950
Address
PO BOX 200, SPENCER, IA 51301

Signing Officer

Name
Michael Bryan
Title
Treasurer
Signed
2025-10-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Shelly Helmink
Formed
1987
Legal Domicile
Ia
Voting Board Members
14
Independent Board Members
14
Employees
2
Volunteers
14

Preparer

Firm
Campbell Higgins & Mummert PC
Address
515 First Ave East PO Box 237, Spencer, IA 51301
Preparer
Michael B Clark CPA
Phone
7122625476
Supplemental Narrative

Additional Explanations

Form 990, Part III - Additional Information

“Abraham arceomeredith bakeralex baldwingensley balljenna bennettsophie berncaden brosmanross carlsonaudra cheeversdylan connorcaitlyn conradboston dayalec edingtonlauren ellisnicholas ensleyemma fassbenderscarlet finchlucas fisherdalton fikkemajace fullhartjulia gastelumhannah geigerjohnathan giacobbetimothy giacobbetrinity gillisalicia graettingergracelyn hameisterrylee hamrickbrett hoffmanolivia huckfeltolivia jacobsonkade johnsonweston johnsonsadie kahleyfaith klattkendra loweiain macraeeve makerbenjamin makiowen manwarrenmaggie mcneajaxon morriselizabeth morsejillianna mosercaitlyn mueggenbergsophie munsonvan munsonkaylee nachtigalkeegan nissenjersey norgaardabigail o'clairgreddys orozco cortedanomya ortizaurbie rabelwalker rabenberggabriel reimankaylee rosackerabby schmidtadalyn schoelermangabrielle staedtleraubrie stellraegen stevensconnor stickrodtyler storeyveronica studertyriana vailkamdyn van gelderparker van otterloosarah wassomaubreigh wertsodalys garcia jimeneznoah goekenandrew dean”

Raw XML AppendixShowing 400 of 490 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.

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