Liabilities / Assets
76th percentile
Higher debt load relative to assets than 76% of similar nonprofits.
EIN 42-1369340 • 501(c)4 • Manchester, IA
Profile
Promote the economic development and quality of life in the city of manchester, iowa and the adjacent communities and rural areas in delaware county, iowa.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
76th percentile
Higher debt load relative to assets than 76% of similar nonprofits.
Liabilities / Revenue
93rd percentile
Higher debt load relative to revenue than 93% of similar nonprofits.
Net Margin
83rd percentile
Higher net margin than 83% of similar nonprofits.
Top Officer Pay
45th percentile
Higher top officer pay than 45% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
41st percentile
Faster asset growth than 41% of similar nonprofits.
Revenue Growth
52nd percentile
Faster revenue growth than 52% of similar nonprofits.
Assets
Up$7,203,043
Up $135,901 (+1.9%) from 2024
Liabilities
Down$2,379,179
Down $161,270 (-6.3%) from 2024
Net Assets
Up$4,823,864
Up $297,171 (+6.6%) from 2024
Revenue
Up$635,032
Up $55,525 (+9.6%) from 2024
Expenses
Down$337,861
Down $66,739 (-16%) from 2024
Net Income
Up$297,171
Up $122,264 (+70%) from 2024
Most recent year
2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
Promote the economic development and quality of life in the city of manchester, iowa and the adjacent communities and rural areas in delaware county, iowa.
Encourage and promote the economic development of the city of manchester and the surrounding area through assisting in locating, establishing, and improvement of suitable real estate sites and facilities for new or existing commercial enterprises.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $6,650,514 | $6,792,211 | ▲ $141,697 |
| Savings and Temporary Cash Investments | $358,622 | $381,892 | ▲ $23,270 |
| Intangible Assets | $12,500 | $11,000 | ▼ $1,500 |
| Prepaid Expenses and Deferred Charges | $5,674 | $8,583 | ▲ $2,909 |
| Cash and Non-Interest-Bearing Accounts | $37,709 | $7,785 | ▼ $29,924 |
| Accounts Receivable | - | $536 | - |
| Total Assets | $7,067,142 | $7,203,043 | ▲ $135,901 |
| Other Assets Total | $2,123 | $1,036 | ▼ $1,087 |
| Liabilities | |||
| Unsecured Notes Loans Payable | $2,309,853 | $1,942,294 | ▼ $367,559 |
| Accounts Payable and Accrued Expenses | $230,596 | $436,685 | ▲ $206,089 |
| Other Liabilities | - | $200 | - |
| Total Liabilities | $2,540,449 | $2,379,179 | ▼ $161,270 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $4,526,693 | $4,823,864 | ▲ $297,171 |
| Total Net Assets Fund Balance | $4,526,693 | $4,823,864 | ▲ $297,171 |
| Total Liabilities and Net Assets / Fund Balance | $7,067,142 | $7,203,043 | ▲ $135,901 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $4,442,808 | $1,712,371 | $6,155,179 |
| Land | $2,337,889 | - | $2,337,889 |
| Leasehold Improvements | $11,514 | $42,974 | $54,488 |
| Name | Title |
|---|---|
| Steve Buesing | President |
| Ashley Brehme | Director |
| Don Loecke | Director |
| Natalie Vaske | Director |
| Nathan Kass | Director |
| Tirzah Wedewer | Director |
| Shelly Schrader | Secretary |
| Craig Ingamells | Treasurer |
| Scott Wegmann | Vice Preside |
| Line Item | Amount |
|---|---|
| Other Expenses | $337,161 |
| Grants and Similar Amounts Paid | $700 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Depreciation Depletion | $195,393 | - | - | $195,393 |
| Interest | $89,004 | - | - | $89,004 |
| Occupancy | $43,721 | - | - | $43,721 |
| Other Expenses | $6,043 | - | - | $6,043 |
| Fees for Services Accounting | - | $3,000 | - | $3,000 |
| Grants to Domestic Orgs | $700 | - | - | $700 |
| Total Functional Expenses | $334,861 | $3,000 | $0 | $337,861 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Interested Party | Relationship | Description | Shared Revenue | Amount |
|---|---|---|---|---|
| - | Member | Loan Payments | No | $379,299 |
| Liability | Amount |
|---|---|
| Deferred Revenue | $200 |
“One-third of the board of directors terms are up for election every year. Prior to the annual membership meeting each year, a nominating committee is appointed by the board of directors to make recommendations to fill the director positions that are up for election each year. At the annual membership meeting a representative of the nominating committee makes their committees recommendations to the membership that is present at the meeting. The members present at the annual meeting then vote and elect the new board members.”
“The board of directors reviewed the tax return at their august board meeting prior to filing the return.”
“Board members are to give notice of conflict of interest and there after refrain from discussing or voting on any transaction where he/she has a conflict of interest.”
“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request to the board members.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 230596 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 436685 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 536 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | ENCOURAGE AND PROMOTE THE ECONOMIC DEVELOPMENT OF THE CITY OF MANCHESTER AND THE SURROUNDING AREA THROUGH ASSISTING IN LOCATING, ESTABLISHING, AND IMPROVEMENT OF SUITABLE REAL ESTATE SITES AND FACILITIES FOR NEW OR EXISTING COMMERCIAL ENTERPRISES. |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | CRAIG INGAMELLS |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5639274810 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 217 NORTH FRANKLIN STREET |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | MANCHESTER |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | IA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 52057 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | true |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 37709 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 7785 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 1050 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 700 |
| IRS990/CYInvestmentIncomeAmt | 0 | 92649 |
| IRS990/CYOtherExpensesAmt | 0 | 337161 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 541333 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 297171 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 337861 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 635032 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 195393 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 195393 |
| IRS990/Desc | 0 | THE CORPORATION WAS FORMED PRIMARILY FOR THE PURPOSE OF DEVELOPING REAL ESTATE SITES IN MANCHESTER, IOWA INDUSTRIAL PARK AND THE DEVELOPMENT OF OTHER REAL ESTATE PROJECTS. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 334861 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 3000 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 3000 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form8899Filedind | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | ASHLEY BREHME |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | NATHAN KASS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | DON LOECKE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | NATALIE VASKE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | TIRZAH WEDEWER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | STEVE BUESING |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | CRAIG INGAMELLS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | SHELLY SCHRADER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | SCOTT WEGMANN |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | VICE PRESIDE |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1991 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/OtherAmt | 0 | 75688 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 51 |
| IRS990/GrantAmt | 0 | 700 |
| IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt | 0 | 700 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 700 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/OtherAmt | 0 | 602600 |
| IRS990/GrossReceiptsAmt | 0 | 1161944 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 51 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/IntangibleAssetsGrp/BOYAmt | 0 | 12500 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 11000 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 89004 |
| IRS990/InterestGrp/TotalAmt | 0 | 89004 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 16961 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 16961 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 2 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 1755345 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 6650514 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 6792211 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 8547556 |
| IRS990/LegalDomicileStateCd | 0 | IA |
| IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt | 0 | 526912 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembershipDuesAmt | 0 | 1050 |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | PROMOTE THE ECONOMIC DEVELOPMENT AND QUALITY OF LIFE IN THE CITY OF MANCHESTER, IOWA AND THE ADJACENT COMMUNITIES AND RURAL AREAS IN DELAWARE COUNTY, IOWA. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 4526693 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 4823864 |
| IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt | 0 | 75688 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 75688 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 4526693 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 4823864 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 43721 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 43721 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 2123 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 1036 |
| IRS990/OtherExpensesGrp/Desc | 0 | OTHER EXPENSES |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 6043 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 6043 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 200 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 5674 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 8583 |
| IRS990/PrincipalOfficerNm | 0 | STEVE BUESING |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 531110 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | RENT INCOME |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 541333 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 541333 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 2000 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 600 |
| IRS990/PYInvestmentIncomeAmt | 0 | 34593 |
| IRS990/PYOtherExpensesAmt | 0 | 404000 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 542914 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 174907 |
| IRS990/PYTotalExpensesAmt | 0 | 404600 |
| IRS990/PYTotalRevenueAmt | 0 | 579507 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 297171 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 617020 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 358622 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 381892 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | false |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | true |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | true |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 4442808 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 1712371 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 6155179 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 2337889 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 2337889 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 11514 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 42974 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 54488 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 200 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | DEFERRED REVENUE |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 6792211 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 200 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt | 0 | F&M BANK |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 0 | MEMBER |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 0 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 0 | 379299 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 0 | LOAN PAYMENTS |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | ONE-THIRD OF THE BOARD OF DIRECTORS TERMS ARE UP FOR ELECTION EVERY YEAR. PRIOR TO THE ANNUAL MEMBERSHIP MEETING EACH YEAR, A NOMINATING COMMITTEE IS APPOINTED BY THE BOARD OF DIRECTORS TO MAKE RECOMMENDATIONS TO FILL THE DIRECTOR POSITIONS THAT ARE UP FOR ELECTION EACH YEAR. AT THE ANNUAL MEMBERSHIP MEETING A REPRESENTATIVE OF THE NOMINATING COMMITTEE MAKES THEIR COMMITTEES RECOMMENDATIONS TO THE MEMBERSHIP THAT IS PRESENT AT THE MEETING. THE MEMBERS PRESENT AT THE ANNUAL MEETING THEN VOTE AND ELECT THE NEW BOARD MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE BOARD OF DIRECTORS REVIEWED THE TAX RETURN AT THEIR AUGUST BOARD MEETING PRIOR TO FILING THE RETURN. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | BOARD MEMBERS ARE TO GIVE NOTICE OF CONFLICT OF INTEREST AND THERE AFTER REFRAIN FROM DISCUSSING OR VOTING ON ANY TRANSACTION WHERE HE/SHE HAS A CONFLICT OF INTEREST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST TO THE BOARD MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 6, PART VI, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 19 |
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| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | true |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 7067142 |
| IRS990/TotalAssetsEOYAmt | 0 | 7203043 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 7067142 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 7203043 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 1050 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 3000 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 334861 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 337861 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 2540449 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 2379179 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 2540449 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 2379179 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 4526693 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 4823864 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 334861 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 541333 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 16961 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 617021 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 635032 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 7067142 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 7203043 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt | 0 | 2309853 |
| IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt | 0 | 1942294 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 18502 223RD STREET |
| IRS990/USAddress/CityNm | 0 | MANCHESTER |
| IRS990/USAddress/StateAbbreviationCd | 0 | IA |
| IRS990/USAddress/ZIPCd | 0 | 52057 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 51 |
| IRS990/VotingMembersIndependentCnt | 0 | 51 |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | STEVE BUESING |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5639274810 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-07-30 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | MANCHESTER ENTERPRISES INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | MANC |
| ReturnHeader/Filer/EIN | 0 | 421369340 |
| ReturnHeader/Filer/PhoneNum | 0 | 5639274810 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 217 NORTH FRANKLIN STREET |
| ReturnHeader/Filer/USAddress/CityNm | 0 | MANCHESTER |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | IA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 52057 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 421277818 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | GOSLING & COMPANY PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 217 N FRANKLIN ST |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | MANCHESTER |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | IA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 520571538 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5639274810 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-09-11 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | CRAIG A INGAMELLS |
| ReturnHeader/ReturnTs | 0 | 2025-09-11T08:42:36-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-06-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-05-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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