Civic Intelligence

Clinton County Development Association

990 • Fiscal year 2014 • EIN 42-1340090

Jan 01, 2014 to Dec 31, 2014 • Filed on Mar 26, 2015

Organization ProfileWWW.CLINTONIA.COM/GAMING
PO Box 2061Clinton, IA 52732

(563) 242-5702

Siviq Scores

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

Liabilities / Assets

91st percentile

0.84x

Higher debt load relative to assets than 91% of similar nonprofits.

2014 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

79th percentile

1.10x

Higher debt load relative to revenue than 79% of similar nonprofits.

2014 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2014

Net Margin

71st percentile

19%

Higher net margin than 71% of similar nonprofits.

2014 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

57th percentile

$0

Higher top officer pay than 57% of similar nonprofits.

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

2014 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2014

Asset Growth

29th percentile

-2.3%

Faster asset growth than 29% of similar nonprofits.

2014 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

33rd percentile

-2.3%

Faster revenue growth than 33% of similar nonprofits.

2014 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets91st percentile

Assets

Down

$1,824,597

Down $43,764 (-2.3%) from 2013

Net Assets

Up

$289,190

Up $264,673 (+1080%) from 2013

Liabilities

Down

$1,535,407

Down $308,437 (-17%) from 2013

Revenue And Expenses
Liabilities / Revenue79th percentileNet Margin71st percentile

Revenue

Down

$1,398,805

Down $32,340 (-2.3%) from 2013

Expenses

Up

$1,134,132

Up $126,132 (+13%) from 2013

Net Income

Down

$264,673

Down $158,472 (-37%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth29th percentile

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

$4.0M$2.0M$0-$2.0MAssets 2011: $1,772,952Liabilities 2011: $2,994,407Net Assets 2011: -$1,221,4552011Assets 2012: $2,032,428Liabilities 2012: $2,431,056Net Assets 2012: -$398,6282012Assets 2013: $1,868,361Liabilities 2013: $1,843,844Net Assets 2013: $24,5172013Assets 2014: $1,824,597Liabilities 2014: $1,535,407Net Assets 2014: $289,1902014Assets 2015: $2,318,954Liabilities 2015: $1,805,054Net Assets 2015: $513,9002015Assets 2016: $2,092,012Liabilities 2016: $1,493,495Net Assets 2016: $598,5172016Assets 2017: $1,817,258Liabilities 2017: $1,594,739Net Assets 2017: $222,5192017Assets 2018: $1,627,998Liabilities 2018: $1,400,300Net Assets 2018: $227,6982018Assets 2019: $1,904,105Liabilities 2019: $1,265,197Net Assets 2019: $638,9082019Assets 2020: $1,948,652Liabilities 2020: $822,769Net Assets 2020: $1,125,8832020Assets 2021: $2,643,623Liabilities 2021: $979,110Net Assets 2021: $1,664,5132021Assets 2022: $2,320,185Liabilities 2022: $2,189,022Net Assets 2022: $131,1632022Assets 2023: $2,063,231Liabilities 2023: $1,742,708Net Assets 2023: $320,5232023Assets 2024: $2,159,619Liabilities 2024: $1,384,514Net Assets 2024: $775,1052024

Highlighted filing

2014

Assets$1,824,597
Liabilities$1,535,407
Net Assets$289,190
Open 2014 Filing

Operations Trend

Revenue Growth33rd percentile

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

$4.0M$2.0M$0-$2.0MExpenses 2011: $1,394,9952011Expenses 2012: $849,0582012Revenue 2013: $1,431,145Expenses 2013: $1,008,000Net Income 2013: $423,1452013Revenue 2014: $1,398,805Expenses 2014: $1,134,132Net Income 2014: $264,6732014Revenue 2015: $1,384,210Expenses 2015: $1,159,500Net Income 2015: $224,7102015Revenue 2016: $1,377,902Expenses 2016: $1,293,285Net Income 2016: $84,6172016Revenue 2017: $1,483,615Expenses 2017: $1,859,613Net Income 2017: -$375,9982017Revenue 2018: $1,306,556Expenses 2018: $1,301,377Net Income 2018: $5,1792018Revenue 2019: $1,269,274Expenses 2019: $858,064Net Income 2019: $411,2102019Revenue 2020: $1,121,655Expenses 2020: $634,680Net Income 2020: $486,9752020Revenue 2021: $1,588,934Expenses 2021: $1,050,304Net Income 2021: $538,6302021Revenue 2022: $1,501,641Expenses 2022: $3,034,991Net Income 2022: -$1,533,3502022Revenue 2023: $2,109,224Expenses 2023: $1,919,864Net Income 2023: $189,3602023Revenue 2024: $1,564,924Expenses 2024: $1,110,342Net Income 2024: $454,5822024

Highlighted filing

2014

Revenue$1,398,805
Expenses$1,134,132
Net Income$264,673
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Mar 26, 2015
Return Version
2014v5.0
Gross Receipts
$1,398,805
Mission and Program Overview

Mission

To distribute funds from gaming operations.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,720,729$1,702,576▼ $18,153
Accounts Receivable$96,601$117,247▲ $20,646
Cash and Non-Interest-Bearing Accounts$50,435$4,077▼ $46,358
Total Assets$1,868,361$1,824,597▼ $43,764
Other Assets Total$596$697▲ $101
Liabilities
Grants Payable$1,804,540$1,496,945▼ $307,595
Accounts Payable and Accrued Expenses$39,304$38,462▼ $842
Total Liabilities$1,843,844$1,535,407▼ $308,437
Net Assets / Fund Balance
Unrestricted Net Assets$24,517$289,190▲ $264,673
Total Net Assets Fund Balance$24,517$289,190▲ $264,673
Total Liabilities and Net Assets / Fund Balance$1,868,361$1,824,597▼ $43,764
Compensation and Service Providers
Top Officer Pay57th percentile

Board Members and Trustees

NameTitle
Tom FullertonPresident
Brigham TubbsDirector
Ed HupferDirector
Jerome BurkenDirector
Kim ClausenDirector
Lester ShieldsDirector
Matthew StammeyerSecretary
Jim McgrawTreasurer
Alice SchnepelVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,281,155
Investment Income
$7,136
Other Revenue
$110,514
Change in Net Assets
$264,673

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,398,805
Total Revenue per Audited Statements
$1,398,805
Total Revenue per Form 990
$1,398,805
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$1,106,824
Other Expenses$27,308
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$1,081,824--$1,081,824
Grants to Domestic Individuals$25,000--$25,000
Fees for Services Accounting-$18,655-$18,655
Advertising-$4,501-$4,501
Office Expenses-$429-$429
Fees for Services Legal-$350-$350
Other Expenses-$43-$43
Total Functional Expenses$1,106,824$27,308$0$1,134,132

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,134,132
Total Expenses per Audited Statements$1,134,132
Total Expenses per Form 990$1,134,132
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Grants (see Attached Schedule)---$1,081,824
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
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
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, Page 6, Part VI, Line 11B

“Administrative agent reviews the 990 and reports to the board of directors before the return is filed.”

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

“Board of directors are given a copy of the policy and are required to sign a conflict of interest statement during the application process.”

Form 990, Page 6, Part VI, Line 15A

“NO COMPENSATION PAID.”

Form 990, Page 6, Part VI, Line 19

“Documents are made available to the public at the administrative agent's office.”

Filing and Contact Details

Filer

Filer Name
Clinton County Development
EIN
42-1340090
Phone
5632425702
Address
PO BOX 2061, CLINTON, IA 52732

Signing Officer

Name
Tom Fullerton
Title
Board President
Phone
5632425702
Signed
2015-03-26

Organization Details

Principal Officer
Tom Fullerton
Formed
1989
Legal Domicile
Ia
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
9

Preparer

Firm
Winkel Parker & Foster CPA Pc
Address
1301 19TH AVE NW, CLINTON, IA 52732-2434
Preparer
Patrick W Parker CPA
Phone
5632423440
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

“Form 990, part vi, line 8a - documentation by governing body explanation all business conducted in monthly meetings is documented in the board minutes which are distributed to and approved by the board of directors at the next monthly meeting. Form 990, part vi, line 8b - documentation by committee explanation committees report their recommendations back to the board for approval, which are documented in the board meeting minutes”

Raw XML Appendix336 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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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION RESERVES THE RIGHT TO INSPECT ANY PROJECT FOR WHICH GRANTS HAVE BEEN AWARDED. ALL INVOICES THAT ARE TURNED IN FOR REIMBURSEMENT ARE REVIEWED FOR REASONABLENESS TO THE GRANTEE'S PROJECT AS DESCRIBED IN THE GRANT APPLICATION FORM AND ARE PAID AT THE PERCENT INDICATED BY THE FUNDING POLICIES (FUND A REIMBURSEMENTS ARE PAID AT 50% AND FUND B REIMBURSEMENTS ARE PAID AT 75% OF THE INVOICES SUBMITTED, EACH UP TO THE AMOUNT OF THE AWARD). SCHOLARSHIPS ARE PAID DIRECTLY TO THE APPROPRIATE EDUCATIONAL INSTITUTION UPON RECEIPT OF A TUITION BILL OR SOME OTHER FORM OF VERIFICATION OF ENROLLMENT.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, PAGE 1, PART I, LINE 2
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990, PART VI, LINE 8A - DOCUMENTATION BY GOVERNING BODY EXPLANATION ALL BUSINESS CONDUCTED IN MONTHLY MEETINGS IS DOCUMENTED IN THE BOARD MINUTES WHICH ARE DISTRIBUTED TO AND APPROVED BY THE BOARD OF DIRECTORS AT THE NEXT MONTHLY MEETING. FORM 990, PART VI, LINE 8B - DOCUMENTATION BY COMMITTEE EXPLANATION COMMITTEES REPORT THEIR RECOMMENDATIONS BACK TO THE BOARD FOR APPROVAL, WHICH ARE DOCUMENTED IN THE BOARD MEETING MINUTES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ADMINISTRATIVE AGENT REVIEWS THE 990 AND REPORTS TO THE BOARD OF DIRECTORS BEFORE THE RETURN IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD OF DIRECTORS ARE GIVEN A COPY OF THE POLICY AND ARE REQUIRED TO SIGN A CONFLICT OF INTEREST STATEMENT DURING THE APPLICATION PROCESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO COMPENSATION PAID.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC AT THE ADMINISTRATIVE AGENT'S OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01868361
IRS990/TotalAssetsEOYAmt01824597
IRS990/TotalAssetsGrp/BOYAmt01868361
IRS990/TotalAssetsGrp/EOYAmt01824597
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt027308
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01106824
IRS990/TotalFunctionalExpensesGrp/TotalAmt01134132
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01843844
IRS990/TotalLiabilitiesEOYAmt01535407
IRS990/TotalLiabilitiesGrp/BOYAmt01843844
IRS990/TotalLiabilitiesGrp/EOYAmt01535407
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt024517
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0289190
IRS990/TotalProgramServiceExpensesAmt01106824
IRS990/TotalProgramServiceRevenueAmt01281155
IRS990/TotalRevenueGrp/ExclusionAmt07136
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01391669
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01398805
IRS990/TotalVolunteersCnt09
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01868361
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01824597
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt024517
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0289190
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 2061
IRS990/USAddress/CityNm0CLINTON
IRS990/USAddress/StateAbbreviationCd0IA
IRS990/USAddress/ZIPCd052732
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.CLINTONIA.COM/GAMING
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/PersonNm0TOM FULLERTON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BOARD PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05632425702
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-03-26
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CLINTON COUNTY DEVELOPMENT
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0CLIN
ReturnHeader/Filer/EIN0421340090
ReturnHeader/Filer/PhoneNum05632425702
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 2061
ReturnHeader/Filer/USAddress/CityNm0CLINTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IA
ReturnHeader/Filer/USAddress/ZIPCd052732
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0270402452
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WINKEL PARKER & FOSTER CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01301 19TH AVE NW
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CLINTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0527322434
ReturnHeader/PreparerPersonGrp/PhoneNum05632423440
ReturnHeader/PreparerPersonGrp/PreparationDt02015-03-27
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PATRICK W PARKER CPA
ReturnHeader/ReturnTs02015-04-08T13:25:37-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,824,597
Liabilities
$1,535,407
Net assets
$289,190
Revenue
$1,398,805
Expenses
$1,134,132
Net income
$264,673
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.16$1.38$0.78$1.56$1.11$0.45
2023Summary only. Only limited summary data is available for this year.$2.06$1.74$0.32$2.11$1.92$0.19
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.32$2.19$0.13$1.50$3.03$1.53
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.64$0.98$1.66$1.59$1.05$0.54
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.95$0.82$1.13$1.12$0.63$0.49
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.90$1.27$0.64$1.27$0.86$0.41
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.63$1.40$0.23$1.31$1.30$0.01
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.82$1.59$0.22$1.48$1.86$0.38
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.09$1.49$0.60$1.38$1.29$0.08
2015Detailed filing. Detailed filing data is available for this year.$2.32$1.81$0.51$1.38$1.16$0.22
2014Detailed filing. Detailed filing data is available for this year.$1.82$1.54$0.29$1.40$1.13$0.26
2013Detailed filing. Detailed filing data is available for this year.$1.87$1.84$0.02$1.43$1.01$0.42
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.03$2.43$0.40$0.85
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.77$2.99$1.22$1.39
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2014 filings • 501(c)4 • $1M-$5M nonprofits