Liabilities / Assets
71st percentile
Higher debt load relative to assets than 71% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
71st percentile
Higher debt load relative to assets than 71% of similar nonprofits.
Liabilities / Revenue
93rd percentile
Higher debt load relative to revenue than 93% of similar nonprofits.
Net Margin
97th percentile
Higher net margin than 97% of similar nonprofits.
Top Officer Pay
35th percentile
Higher top officer pay than 35% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
53rd percentile
Faster asset growth than 53% of similar nonprofits.
Revenue Growth
87th percentile
Faster revenue growth than 87% of similar nonprofits.
Assets
Up$4,819,575
Up $95,885 (+2.0%) from 2015
Net Assets
Up$3,205,241
Up $283,096 (+9.7%) from 2015
Liabilities
Down$1,614,334
Down $187,211 (-10%) from 2015
Revenue
Up$462,293
Up $138,047 (+43%) from 2015
Expenses
Down$95,676
Down $217,154 (-69%) from 2015
Net Income
Up$366,617
Up $355,201 (+3111%) from 2015
The basic purpose of the Foundation is to enhance the heritage and the quality of life of the people of Pella by facilitating and supporting the work of the non-profit organizations of the area.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $4,063,401 | $3,211,447 | ▼ $851,954 |
| Cash and Non-Interest-Bearing Accounts | $447,843 | $1,021,185 | ▲ $573,342 |
| Land, Buildings, and Equipment, Net | - | $392,500 | - |
| Investments Other Securities | $212,446 | $194,443 | ▼ $18,003 |
| Savings and Temporary Cash Investments | - | $0 | - |
| Accounts Receivable | - | $0 | - |
| Other Notes and Loans Receivable, Net | - | $0 | - |
| Pledges and Grants Receivable | - | $0 | - |
| Receivable From Disqualified Prsn | - | $0 | - |
| Receivables From Officers Etc | - | $0 | - |
| Investments Program Related | - | $0 | - |
| Intangible Assets | - | $0 | - |
| Inventories for Sale or Use | - | $0 | - |
| Prepaid Expenses and Deferred Charges | - | $0 | - |
| Total Assets | $4,723,690 | $4,819,575 | ▲ $95,885 |
| Other Assets Total | - | $0 | - |
| Liabilities | |||
| Escrow Account Liability | $1,801,545 | $1,614,334 | ▼ $187,211 |
| Total Liabilities | $1,801,545 | $1,614,334 | ▼ $187,211 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $2,922,145 | $3,205,241 | ▲ $283,096 |
| Total Net Assets Fund Balance | $2,922,145 | $3,205,241 | ▲ $283,096 |
| Total Liabilities and Net Assets / Fund Balance | $4,723,690 | $4,819,575 | ▲ $95,885 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Land | $392,500 | - | - |
| Other Securities | $94,096 | - | - |
| Name | Title |
|---|---|
| Pete Verhey | Chairman |
| Jim Brandl | President |
| Mary Glendening | Vice President |
| Dan DeCook | Director |
| Frank VandenBosch | Director |
| Karmen Gardner | Director |
| Mark Recker | Director |
| Mike Montgomery | Director |
| Roger Stoll | Director |
| Tami Putnam | Director |
| Les Fuller | Secretary |
| Ardith Sutphen | Treasurer |
| Contribution Type | Contribution Count | Reported Amount | Valuation Method |
|---|---|---|---|
| Real Estate Other | 1 | $392,500 | Appraisal |
| Securities Publicly Traded | 2 | $11,850 | - |
| Total Noncash Contributions | 3 | $404,350 | - |
| Line Item | Amount |
|---|---|
| Grants and Similar Amounts Paid | $78,239 |
| Other Expenses | $17,437 |
| Total Fundraising Expense | $2,197 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Grants to Domestic Orgs | $78,239 | - | - | $78,239 |
| Fees for Services Accounting | - | $9,331 | - | $9,331 |
| Office Expenses | $1,472 | - | $799 | $2,271 |
| Other Expenses | $4,300 | - | $1,398 | $1,398 |
| Advertising | $137 | - | - | $137 |
| Total Functional Expenses | $84,148 | $9,331 | $2,197 | $95,676 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $95,676 |
| Total Expenses per Audited Statements | $95,676 |
| Total Expenses per Form 990 | $95,676 |
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| Pella Dollars for Scholars | Pella, IA | - | Earnings allocation | $17,665 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
“The 990 was sent to a secure electronic portal to which all the members of the board were given a password to review 990 and comment on any items they questioned before filing.”
“The officers, directors and key employees are required annually to disclose any interests that could give rise to conflicts. If a conflict of interest exists that person may make a factual presentation to the board or committee, but after such presentation shall leave the meeting during discussion of and the vote on the transaction or arrangement that results in the conflict of interest. If appropriate, the President or committee, shall appoint a disinterested person to committee to investigate alternatives to the proposed transaction or arrangement.If the board or committe has reasonable cause to believe that a member has failed to disclose actual or possible conflicts of interest, it shall inform the member of the basis for such belief and afford the member an opportunity to explain the alleged failure to disclose. If, after hearing the response of the member and making such further investigation as may be warranted in the circumstances, the board or committee determined that the member in fact failed to disclose an actual or possible conflict of interest, it shall take appropriated disciplinary and corrective actions.”
“Financial statements are published in an annual report that is sent out to all past contributors and are made available to all local organizations, law offices, financial planners and is also available to the public on line at the organization's website. Governing documents, policies and the tax return are available on request.”
“Several local nonprofits have chosen to invest some of their funds through the Pella Community Foundation's investments. The Pella Community Foundation has an investment program that allows for a diversified portfolio of investments. This has allowed local nonprofits to diversify their portfolios more than would have been possible on their own. The Pella Community Foundation and the local nonprofits have an agency agreement, where the investing nonprofits have signed an agreement that they have accepted the risk of these investments. Distributions (up to 100% of the Fund balance) of the Fund is pursuant to requests of the Agency submitted in writing authorizing such distributions. The resolution shall state the specific reason(s) for the request and describe why such distribution would further the legitimate interests of the Agency and how the fiduciary responsibilities to prior contributions will be fulfilled. Any such distribution of the Fund's principal, in whole or in part, shall be subject to the approval of the Foundation's Board of Directors, which shall not be unreasonably withheld, and will be made within 90 days of the required approvals. The Foundation provides a written statement to the Agency no later than 30 days after the end of each quarter showing the performance and activity of the Fund. The fee to administer the investments by the foundation is .5% of the market value of the Funds assets at the fiscal year-end.”
“The amounts previously held as Permanent Endowments or quasi-permanent endowment have been reclassified as unrestricted. The Community Foundation has variance powers which allow gifts to be reclassified if the original use is not practical or becomes difficult to administer, as such, no contributions can be considered permanent. In accordance with the reclassification in the audit, all net assets are now considered unrestricted unless a time element would release a temporary restriction.”
“It is the opinion of management that the Foundation had no uncertain tax positions that would be subject to Interpretation No. 48.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
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| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | The basic purpose of the Foundation is to enhance the heritage and the quality of life of the people of Pella by facilitating and supporting the work of the non-profit organizations of the area. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 137 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 137 |
| IRS990/AllAffiliatesIncludedInd | 0 | false |
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| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
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| IRS990/BackupWthldComplianceInd | 0 | false |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 0 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | Jeff Van Maanen |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6416283737 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 705 Main St |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Pella |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | IA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 50219 |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
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| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 1021185 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
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| IRS990/CollectionsOfArtInd | 0 | false |
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| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | true |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 571605 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 78239 |
| IRS990/CYInvestmentIncomeAmt | 0 | -118319 |
| IRS990/CYOtherExpensesAmt | 0 | 17437 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 9007 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 366617 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 95676 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 2197 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 462293 |
| IRS990/DAFExcessBusinessHoldingsInd | 0 | false |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | true |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 0 |
| IRS990/Desc | 0 | Makes grants to other tax exempt organizations in the area of Pella that will use the grants to increase the quality of life in Pella. Thirty-nine grants were given to charitable organizations totalling $78,239 during the 2015-2016 fiscal year. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
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| IRS990/DistributionToDonorInd | 0 | false |
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| IRS990/EscrowAccountLiabilityGrp/EOYAmt | 0 | 1614334 |
| IRS990/ExpenseAmt | 0 | 84148 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
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| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignGrantsGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
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| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Mary Glendening |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Tami Putnam |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Karmen Gardner |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Frank VandenBosch |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | Mark Recker |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | Ardith Sutphen |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | Roger Stoll |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | Pete Verhey |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | Mike Montgomery |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | Jim Brandl |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | Treasurer |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | Chairman |
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| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
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| IRS990/FormationYr | 0 | 1991 |
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| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 12 |
| IRS990/GrantAmt | 0 | 78239 |
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| IRS990/GrantsToOrganizationsInd | 0 | true |
| IRS990/GrantToRelatedPersonInd | 0 | false |
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| IRS990/GrossReceiptsAmt | 0 | 3173944 |
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| IRS990/IncludeFIN48FootnoteInd | 0 | true |
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| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 12 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
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| IRS990/InsuranceGrp/TotalAmt | 0 | 0 |
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| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 0 |
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| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 80635 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 212446 |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 194443 |
| IRS990/InvestmentsProgramRelatedGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 4063401 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 3211447 |
| IRS990/InvestTaxExemptBondsInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 392500 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 392500 |
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| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 2711651 |
| IRS990/LicensedMoreThanOneStateInd | 0 | false |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | The basic purpose of the Foundation is to enhance the heritage and the quality of life of the people of Pella by facilitating and supporting the work of the non-profit organizations of the area. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 2922145 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 3205241 |
| IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt | 0 | -198954 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | -198954 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | -83521 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NoncashContributionsAmt | 0 | 404350 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/TotalAmt | 0 | 0 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 799 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 1472 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 2271 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OnBehalfOfIssuerInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OrgFiledInLieuOfForm1041Ind | 0 | false |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | Dues and Subscriptions |
| IRS990/OtherExpensesGrp/Desc | 1 | Printing and Publications |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 1398 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 4300 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 4300 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 1398 |
| IRS990/OtherRevenueTotalAmt | 0 | 0 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 0 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 0 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 0 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 0 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | Jim Brandl |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Administration fee |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 9007 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 9007 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 265979 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 298699 |
| IRS990/PYInvestmentIncomeAmt | 0 | 47394 |
| IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 14131 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 10873 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 11416 |
| IRS990/PYTotalExpensesAmt | 0 | 312830 |
| IRS990/PYTotalRevenueAmt | 0 | 324246 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 366617 |
| 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 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 378772 |
| IRS990/RoyaltiesGrp/TotalAmt | 0 | 0 |
| IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 580612 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 276852 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 397129 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 963251 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 241202 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 2459046 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | -201840 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 47394 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 96534 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 58896 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 51989 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 52973 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 48952 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 48952 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.96020 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.85400 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 2459046 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 580612 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 276852 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 397129 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 963251 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 241202 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 2459046 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 2560971 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/AgentTrusteeEtcInd | 0 | false |
| IRS990ScheduleD/DisclosedForCharitablePrpsInd | 0 | true |
| IRS990ScheduleD/DisclosedOrgLegCtrlInd | 0 | true |
| IRS990ScheduleD/DonorAdvisedFundsContriAmt | 0 | 392500 |
| IRS990ScheduleD/DonorAdvisedFundsHeldCnt | 0 | 1 |
| IRS990ScheduleD/DonorAdvisedFundsVlEOYAmt | 0 | 392500 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 95676 |
| IRS990ScheduleD/ExplanationProvidedInd | 0 | X |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/InclEscrowCustodialAcctLiabInd | 0 | true |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 392500 |
| IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt | 0 | 392500 |
| IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt | 0 | 80840 |
| IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt | 1 | 94096 |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 0 | PRIVATE EQUITY FUNDS |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 1 | COMMODITY FUNDS |
| IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd | 0 | F |
| IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd | 1 | F |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 462293 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | Several local nonprofits have chosen to invest some of their funds through the Pella Community Foundation's investments. The Pella Community Foundation has an investment program that allows for a diversified portfolio of investments. This has allowed local nonprofits to diversify their portfolios more than would have been possible on their own. The Pella Community Foundation and the local nonprofits have an agency agreement, where the investing nonprofits have signed an agreement that they have accepted the risk of these investments. Distributions (up to 100% of the Fund balance) of the Fund is pursuant to requests of the Agency submitted in writing authorizing such distributions. The resolution shall state the specific reason(s) for the request and describe why such distribution would further the legitimate interests of the Agency and how the fiduciary responsibilities to prior contributions will be fulfilled. Any such distribution of the Fund's principal, in whole or in part, shall be subject to the approval of the Foundation's Board of Directors, which shall not be unreasonably withheld, and will be made within 90 days of the required approvals. The Foundation provides a written statement to the Agency no later than 30 days after the end of each quarter showing the performance and activity of the Fund. The fee to administer the investments by the foundation is .5% of the market value of the Funds assets at the fiscal year-end. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | The amounts previously held as Permanent Endowments or quasi-permanent endowment have been reclassified as unrestricted. The Community Foundation has variance powers which allow gifts to be reclassified if the original use is not practical or becomes difficult to administer, as such, no contributions can be considered permanent. In accordance with the reclassification in the audit, all net assets are now considered unrestricted unless a time element would release a temporary restriction. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | It is the opinion of management that the Foundation had no uncertain tax positions that would be subject to Interpretation No. 48. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part IV, Line 2b: Explanation of escrow account liability |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Part V, Line 4: Intended uses of the endowment fund. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Part X : FIN48 Footnote |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 392500 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 95676 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 462293 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 462293 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 95676 |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | true |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 0 | 17665 |
| IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt | 0 | 0 |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 0 | Earnings allocation |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 0 | Pella Dollars for Scholars |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 0 | 102 E 15th St |
| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 0 | Pella |
| IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd | 0 | IA |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCd | 0 | 50219 |
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Displayed year
2016 • Form 990Detailed filing. Detailed filing data is available for this year.