Civic Intelligence

Clinton County Development Association

990 • Fiscal year 2021 • EIN 42-1340090

Jan 01, 2021 to Dec 31, 2021 • Filed on Mar 14, 2022

Organization ProfileWWW.CLINTONCOUNTYDEVELOPMENT.ORG
PO Box 2061Clinton, IA 52732-2061

(563) 242-5702

Siviq Scores

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

Liabilities / Assets

81st percentile

0.37x

Higher debt load relative to assets than 81% of similar nonprofits.

2021 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

77th percentile

0.62x

Higher debt load relative to revenue than 77% of similar nonprofits.

2021 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2021

Net Margin

74th percentile

34%

Higher net margin than 74% of similar nonprofits.

2021 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

61st percentile

$0

Higher top officer pay than 61% of similar nonprofits.

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

2021 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2021

Asset Growth

86th percentile

36%

Faster asset growth than 86% of similar nonprofits.

2021 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

77th percentile

42%

Faster revenue growth than 77% of similar nonprofits.

2021 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets81st percentile

Assets

Up

$2,643,623

Up $694,971 (+36%) from 2020

Net Assets

Up

$1,664,513

Up $538,630 (+48%) from 2020

Liabilities

Up

$979,110

Up $156,341 (+19%) from 2020

Revenue And Expenses
Liabilities / Revenue77th percentileNet Margin74th percentile

Revenue

Up

$1,588,934

Up $467,279 (+42%) from 2020

Expenses

Up

$1,050,304

Up $415,624 (+65%) from 2020

Net Income

Up

$538,630

Up $51,655 (+11%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth86th 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

2021

Assets$2,643,623
Liabilities$979,110
Net Assets$1,664,513
Open 2021 Filing

Operations Trend

Revenue Growth77th 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

2021

Revenue$1,588,934
Expenses$1,050,304
Net Income$538,630
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Mar 14, 2022
Return Version
2021v4.0
Gross Receipts
$1,588,934
Mission and Program Overview

Mission

To distribute funds from gaming operations.

To distribute funds from gaming operations

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,796,199$2,500,551▲ $704,352
Accounts Receivable$126,075$129,773▲ $3,698
Cash and Non-Interest-Bearing Accounts$25,013$11,640▼ $13,373
Total Assets$1,948,652$2,643,623▲ $694,971
Other Assets Total$1,365$1,659▲ $294
Liabilities
Grants Payable$762,680$898,709▲ $136,029
Accounts Payable and Accrued Expenses$60,089$80,401▲ $20,312
Total Liabilities$822,769$979,110▲ $156,341
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,125,883$1,664,513▲ $538,630
Total Net Assets Fund Balance$1,125,883$1,664,513▲ $538,630
Total Liabilities and Net Assets / Fund Balance$1,948,652$2,643,623▲ $694,971
Compensation and Service Providers
Top Officer Pay61st percentile

Board Members and Trustees

NameTitle
Lester ShieldsPresident
Alice SchnepelDirector
Brenda KayDirector
Brigham TubbsDirector
Dawn HolesingerDirector
Ed HupferDirector
Joel DieckmannDirector
Kim ClausenDirector
Jerome BurkenSecretary
Peg Wolf MdTreasurer
David Sivright JrVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,505,308
Investment Income
$14,665
Other Revenue
$68,961
Change in Net Assets
$538,630

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,588,934
Total Revenue per Audited Statements
$1,588,934
Total Revenue per Form 990
$1,588,934
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$1,018,721
Other Expenses$31,583
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$993,721--$993,721
Grants to Domestic Individuals$25,000--$25,000
Fees for Services Legal-$6,975-$6,975
Occupancy-$3,979-$3,979
Information Technology-$3,660-$3,660
Office Expenses-$2,506-$2,506
Advertising-$2,054-$2,054
Other Expenses-$136-$136
Total Functional Expenses$1,018,721$31,583$0$1,050,304

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,050,304
Total Expenses per Audited Statements$1,050,304
Total Expenses per Form 990$1,050,304
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Grants (see Attached Schedule)---$993,721
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 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
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

“The governance committee & administrative agent reviews form 990 and presents to the board of directors. A motion to approve the filing of form 990 is then passed by the board of directors before the return is e-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. Then annually, the board of directors are given a copy of the policy and are required to sign the statement, declaring any conflicts of interest each year they serve on the board.”

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 52732-2061

Signing Officer

Name
David Sivright Jr
Title
Vice President
Phone
5632425702
Signed
2022-03-14

Organization Details

Principal Officer
Lester Shields
Formed
1989
Voting Board Members
11
Independent Board Members
11
Employees
0

Preparer

Firm
Miner Gilroy and Meade CPA Pc
Address
1050 N 18TH ST, CLINTON, IA 52732
Preparer
Michele E Meade CPA
Phone
5632430280
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“Money received by this organization is cycled back into the local community through the issuance of grants to numerous local nonprofit organizations and through the issuance of scholarships to numerous high school students.”

Raw XML Appendix354 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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IRS990/SavingsAndTempCashInvstGrp/EOYAmt02500551
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IRS990ScheduleD/ExpensesSubtotalAmt01050304
IRS990ScheduleD/RevenueSubtotalAmt01588934
IRS990ScheduleD/TotalExpensesPerForm990Amt01050304
IRS990ScheduleD/TotalRevenuePerForm990Amt01588934
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01588934
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01050304
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IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt025000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0COLLEGE SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc0NONE
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt025
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0FMV
IRS990ScheduleI/RecipientTable/CashGrantAmt0993721
IRS990ScheduleI/RecipientTable/NonCashAssistanceDesc0NONE
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0GRANTS (SEE ATTACHED SCHEDULE)
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc0FMV
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 REIMBERSEMENTS 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/ExplanationTxt0MONEY RECEIVED BY THIS ORGANIZATION IS CYCLED BACK INTO THE LOCAL COMMUNITY THROUGH THE ISSUANCE OF GRANTS TO NUMEROUS LOCAL NONPROFIT ORGANIZATIONS AND THROUGH THE ISSUANCE OF SCHOLARSHIPS TO NUMEROUS HIGH SCHOOL STUDENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE GOVERNANCE COMMITTEE & ADMINISTRATIVE AGENT REVIEWS FORM 990 AND PRESENTS TO THE BOARD OF DIRECTORS. A MOTION TO APPROVE THE FILING OF FORM 990 IS THEN PASSED BY THE BOARD OF DIRECTORS BEFORE THE RETURN IS E-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. THEN ANNUALLY, THE BOARD OF DIRECTORS ARE GIVEN A COPY OF THE POLICY AND ARE REQUIRED TO SIGN THE STATEMENT, DECLARING ANY CONFLICTS OF INTEREST EACH YEAR THEY SERVE ON THE BOARD.
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 2, PART III, LINE 4D
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
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IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01948652
IRS990/TotalAssetsEOYAmt02643623
IRS990/TotalAssetsGrp/BOYAmt01948652
IRS990/TotalAssetsGrp/EOYAmt02643623
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt031583
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01018721
IRS990/TotalFunctionalExpensesGrp/TotalAmt01050304
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0822769
IRS990/TotalLiabilitiesEOYAmt0979110
IRS990/TotalLiabilitiesGrp/BOYAmt0822769
IRS990/TotalLiabilitiesGrp/EOYAmt0979110
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01125883
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01664513
IRS990/TotalProgramServiceExpensesAmt01018721
IRS990/TotalProgramServiceRevenueAmt01505308
IRS990/TotalRevenueGrp/ExclusionAmt014665
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01574269
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01588934
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01948652
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02643623
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0WWW.CLINTONCOUNTYDEVELOPMENT.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVID SIVRIGHT JR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0VICE PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05632425702
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-03-14
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/ZIPCd0527322061
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0203457195
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MINER GILROY AND MEADE CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01050 N 18TH ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CLINTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd052732
ReturnHeader/PreparerPersonGrp/PhoneNum05632430280
ReturnHeader/PreparerPersonGrp/PreparationDt02022-03-27
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHELE E MEADE CPA
ReturnHeader/ReturnTs02022-04-11T13:49:02-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0LESTER
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0SHIELDS
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

Document Assets

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Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,643,623
Liabilities
$979,110
Net assets
$1,664,513
Revenue
$1,588,934
Expenses
$1,050,304
Net income
$538,630
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
2021Detailed filing. Detailed filing data is available for this year.$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