Civic Intelligence

Clinton County Development Association

990 • Fiscal year 2023 • EIN 42-1340090

Jan 01, 2023 to Dec 31, 2023 • Filed on Apr 17, 2024

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

94th percentile

0.84x

Higher debt load relative to assets than 94% of similar nonprofits.

2023 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

83rd percentile

0.83x

Higher debt load relative to revenue than 83% of similar nonprofits.

2023 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2023

Net Margin

50th percentile

9.0%

Higher net margin than 50% of similar nonprofits.

2023 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2023

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.

2023 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2023

Asset Growth

12th percentile

-11%

Faster asset growth than 12% of similar nonprofits.

2023 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

82nd percentile

40%

Faster revenue growth than 82% of similar nonprofits.

2023 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets94th percentile

Assets

Flat

$2,063,231

Flat from 2023

Net Assets

Flat

$320,523

Flat from 2023

Liabilities

Flat

$1,742,708

Flat from 2023

Revenue And Expenses
Liabilities / Revenue83rd percentileNet Margin50th percentile

Revenue

Flat

$2,109,224

Flat from 2023

Expenses

Flat

$1,919,864

Flat from 2023

Net Income

Flat

$189,360

Flat from 2023

Historical Trend

Balance Sheet Trend

Asset Growth12th 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 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

2023

Assets$2,063,231
Liabilities$1,742,708
Net Assets$320,523
Open 2023 Filing

Operations Trend

Revenue Growth82nd 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 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

2023

Revenue$2,109,224
Expenses$1,919,864
Net Income$189,360
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Apr 17, 2024
Return Version
2023v5.0
Gross Receipts
$2,109,224
Mission and Program Overview

Mission

To distribute funds from gaming operations

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$2,173,405$1,353,108▼ $820,297
Cash and Non-Interest-Bearing Accounts$8,353$563,214▲ $554,861
Accounts Receivable$135,154$137,907▲ $2,753
Total Assets$2,320,185$2,063,231▼ $256,954
Other Assets Total$3,273$9,002▲ $5,729
Liabilities
Grants Payable$2,132,229$1,704,272▼ $427,957
Accounts Payable and Accrued Expenses$56,793$38,436▼ $18,357
Total Liabilities$2,189,022$1,742,708▼ $446,314
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$131,163$320,523▲ $189,360
Total Net Assets Fund Balance$131,163$320,523▲ $189,360
Total Liabilities and Net Assets / Fund Balance$2,320,185$2,063,231▼ $256,954
Compensation and Service Providers
Top Officer Pay61st percentile

Board Members and Trustees

NameTitle
David Sivright JrPresident (f
Joel DieckmannPresident(fo
Brenda KayDirector
Brigham TubbsDirector
Eric GettesDirector
Jenny GreenDirector
Margaret Wolf MdDirector
Matthew StammeyerDirector
Rita HartDirector
Lester ShieldsSecretary
Dawn HolesingerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,503,166
Investment Income
$68,479
Other Revenue
$537,579
Change in Net Assets
$189,360

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,109,224
Total Revenue per Audited Statements
$2,109,224
Total Revenue per Form 990
$2,109,224
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$1,877,695
Other Expenses$42,169
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$1,852,695--$1,852,695
Grants to Domestic Individuals$25,000--$25,000
Fees for Services Accounting-$5,800-$5,800
Occupancy-$3,357-$3,357
Office Expenses-$2,810-$2,810
Information Technology-$2,385-$2,385
Advertising-$2,084-$2,084
Fees for Services Other-$1,953-$1,953
Fees for Services Legal-$450-$450
Other Expenses-$226-$226
Total Functional Expenses$1,877,695$42,169$0$1,919,864

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,919,864
Total Expenses per Audited Statements$1,919,864
Total Expenses per Form 990$1,919,864
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Grants (see Attached Schedule)---$1,852,695
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
Joel Dieckmann
Title
President(former VP)
Phone
5632425702
Signed
2024-04-17

Organization Details

Principal Officer
Joel Dieckmann
Formed
1989
Voting Board Members
11
Independent Board Members
11
Employees
0

Preparer

Firm
Garman & Meade CPA Pc
Address
240 S MAIN ST, MAQUOKETA, IA 52060
Preparer
Michele E Meade CPA
Phone
5636525143
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 Appendix358 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/ReconcilationRevenueExpnssAmt0189360
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01503166
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02173405
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01353108
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesSubtotalAmt01919864
IRS990ScheduleD/RevenueSubtotalAmt02109224
IRS990ScheduleD/TotalExpensesPerForm990Amt01919864
IRS990ScheduleD/TotalRevenuePerForm990Amt02109224
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02109224
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01919864
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt025000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0COLLEGE SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc0NONE
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0FMV
IRS990ScheduleI/RecipientTable/CashGrantAmt01852695
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 (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
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02320185
IRS990/TotalAssetsEOYAmt02063231
IRS990/TotalAssetsGrp/BOYAmt02320185
IRS990/TotalAssetsGrp/EOYAmt02063231
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt042169
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01877695
IRS990/TotalFunctionalExpensesGrp/TotalAmt01919864
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02189022
IRS990/TotalLiabilitiesEOYAmt01742708
IRS990/TotalLiabilitiesGrp/BOYAmt02189022
IRS990/TotalLiabilitiesGrp/EOYAmt01742708
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0131163
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0320523
IRS990/TotalProgramServiceExpensesAmt01877695
IRS990/TotalProgramServiceRevenueAmt01503166
IRS990/TotalRevenueGrp/ExclusionAmt068479
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02040745
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02109224
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02320185
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02063231
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/PersonNm0JOEL DIECKMANN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT(FORMER VP)
ReturnHeader/BusinessOfficerGrp/PhoneNum05632425702
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-04-17
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/BusinessNameLine1Txt0GARMAN & MEADE CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0240 S MAIN ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MAQUOKETA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd052060
ReturnHeader/PreparerPersonGrp/PhoneNum05636525143
ReturnHeader/PreparerPersonGrp/PreparationDt02024-04-18
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHELE E MEADE CPA
ReturnHeader/ReturnTs02024-04-18T11:48:36-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JOEL
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0DIECKMANN
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,063,231
Liabilities
$1,742,708
Net assets
$320,523
Revenue
$2,109,224
Expenses
$1,919,864
Net income
$189,360
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
2023Detailed filing. Detailed filing data is available for this year.$2.06$1.74$0.32$2.11$1.92$0.19
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

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