Civic Intelligence

Clinton County Development Association

990 • Fiscal year 2022 • EIN 42-1340090

Jan 01, 2022 to Dec 31, 2022 • Filed on Mar 27, 2023

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

95th percentile

0.94x

Higher debt load relative to assets than 95% of similar nonprofits.

2022 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

88th percentile

1.46x

Higher debt load relative to revenue than 88% of similar nonprofits.

2022 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2022

Net Margin

4th percentile

-102%

Higher net margin than 4% of similar nonprofits.

2022 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2022

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.

2022 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2022

Asset Growth

17th percentile

-12%

Faster asset growth than 17% of similar nonprofits.

2022 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

30th percentile

-5.5%

Faster revenue growth than 30% of similar nonprofits.

2022 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets95th percentile

Assets

Down

$2,320,185

Down $323,438 (-12%) from 2021

Net Assets

Down

$131,163

Down $1,533,350 (-92%) from 2021

Liabilities

Up

$2,189,022

Up $1,209,912 (+124%) from 2021

Revenue And Expenses
Liabilities / Revenue88th percentileNet Margin4th percentile

Revenue

Down

$1,501,641

Down $87,293 (-5.5%) from 2021

Expenses

Up

$3,034,991

Up $1,984,687 (+189%) from 2021

Net Income

Down

-$1,533,350

Down $2,071,980 (-385%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth17th 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

2022

Assets$2,320,185
Liabilities$2,189,022
Net Assets$131,163
Open 2022 Filing

Operations Trend

Revenue Growth30th 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

2022

Revenue$1,501,641
Expenses$3,034,991
Net Income-$1,533,350
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Mar 27, 2023
Return Version
2022v5.0
Gross Receipts
$1,501,641
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$2,500,551$2,173,405▼ $327,146
Accounts Receivable$129,773$135,154▲ $5,381
Cash and Non-Interest-Bearing Accounts$11,640$8,353▼ $3,287
Total Assets$2,643,623$2,320,185▼ $323,438
Other Assets Total$1,659$3,273▲ $1,614
Liabilities
Grants Payable$898,709$2,132,229▲ $1,233,520
Accounts Payable and Accrued Expenses$80,401$56,793▼ $23,608
Total Liabilities$979,110$2,189,022▲ $1,209,912
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,664,513$131,163▼ $1,533,350
Total Net Assets Fund Balance$1,664,513$131,163▼ $1,533,350
Total Liabilities and Net Assets / Fund Balance$2,643,623$2,320,185▼ $323,438
Compensation and Service Providers
Top Officer Pay61st percentile

Board Members and Trustees

NameTitle
David Sivright JrPresident
Brenda KayDirector
Brigham TubbsDirector
Eric GettesDirector
Jenny GreenDirector
Matthew StammeyerDirector
Peg Wolf MdDirector
Rita HartDirector
Lester ShieldsSecretary
Dawn HolesingerTreasurer
Joel DieckmannVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,472,894
Investment Income
$17,409
Other Revenue
$11,338
Change in Net Assets
$-1,533,350

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,501,641
Total Revenue per Audited Statements
$1,501,641
Total Revenue per Form 990
$1,501,641
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$3,001,893
Other Expenses$33,098
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$2,976,893--$2,976,893
Grants to Domestic Individuals$25,000--$25,000
Fees for Services Accounting-$5,400-$5,400
Occupancy-$3,979-$3,979
Office Expenses-$2,574-$2,574
Information Technology-$2,160-$2,160
Advertising-$2,054-$2,054
Fees for Services Other-$1,953-$1,953
Fees for Services Legal-$840-$840
Other Expenses-$244-$244
Total Functional Expenses$3,001,893$33,098$0$3,034,991

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,034,991
Total Expenses per Audited Statements$3,034,991
Total Expenses per Form 990$3,034,991
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Grants (see Attached Schedule)---$2,976,893
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
President
Phone
5632425702
Signed
2023-03-27

Organization Details

Principal Officer
David Sivright Jr
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.”

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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/EOYAmt02173405
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IRS990ScheduleD/ExpensesSubtotalAmt03034991
IRS990ScheduleD/RevenueSubtotalAmt01501641
IRS990ScheduleD/TotalExpensesPerForm990Amt03034991
IRS990ScheduleD/TotalRevenuePerForm990Amt01501641
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01501641
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03034991
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IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt025000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0COLLEGE SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc0NONE
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt022
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0FMV
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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 (BOTH SPRING AND FALL GRANT 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/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/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt02320185
IRS990/TotalAssetsGrp/BOYAmt02643623
IRS990/TotalAssetsGrp/EOYAmt02320185
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IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt033098
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt03001893
IRS990/TotalFunctionalExpensesGrp/TotalAmt03034991
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0979110
IRS990/TotalLiabilitiesEOYAmt02189022
IRS990/TotalLiabilitiesGrp/BOYAmt0979110
IRS990/TotalLiabilitiesGrp/EOYAmt02189022
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IRS990/TotalProgramServiceExpensesAmt03001893
IRS990/TotalProgramServiceRevenueAmt01472894
IRS990/TotalRevenueGrp/ExclusionAmt017409
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01484232
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01501641
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02643623
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02320185
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0WWW.CLINTONCOUNTYDEVELOPMENT.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVID SIVRIGHT JR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05632425702
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-03-27
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/IRSResponsiblePrtyInfoCurrInd0false
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/PreparationDt02023-04-21
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHELE E MEADE CPA
ReturnHeader/ReturnTs02023-05-08T13:11:44-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0DAVID
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0SIVRIGHT JR
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

Document Assets

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,320,185
Liabilities
$2,189,022
Net assets
$131,163
Revenue
$1,501,641
Expenses
$3,034,991
Net income
-$1,533,350
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
2022Detailed filing. Detailed filing data is available for this year.$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