Liabilities / Assets
14th percentile
Tied with the lowest-debt nonprofits in its peer group.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.00x
Liabilities / Revenue
14th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
99th percentile
Higher net margin than 99% 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
Score unavailable
No earlier valid filing was available within the previous three public years.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Balance Sheet
Assets
$1,056,818
No earlier filing loaded for comparison.
Net Assets
$1,056,818
No earlier filing loaded for comparison.
Liabilities
$0
No earlier filing loaded for comparison.
Revenue And Expenses
Revenue
$617,011
No earlier filing loaded for comparison.
Expenses
$89
No earlier filing loaded for comparison.
Net Income
$616,922
No earlier filing loaded for comparison.
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2016 to Dec 31, 2016
- Signed
- Nov 15, 2017
- Return Version
- 2016v3.0
- Gross Receipts
- $617,011
Mission and Program Overview
Mission
Shell rock community trust was formed for the improvement of the community of the city of shell rock, iowa and the immediate surrounding area. Specific purposes and goals include (1) providing financial assistance for the charitable institutions in the shell rock community; (2) providing financial support for programs and projects to improve the conditions of the shell rock community, such as supporting existing parks, recreation programs, the local city swimming pool; supporting the development of new parks and recreation facilities; supporting local beautification and tree-planting projects; supporting the city library; and supporting the local community building; (3) providing financial support for such community services as the local fire department and ambulance service; and (4) providing financial support for educational projects, including the local school.
To improve the community of the city of shell rock, iowa and the immediate surrounding area.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $420,220 | $1,056,818 | ▲ $636,598 |
| Investments in Publicly Traded Securities | $389,062 | $1,013,775 | ▲ $624,713 |
| Cash and Non-Interest-Bearing Accounts | $31,158 | $43,043 | ▲ $11,885 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Cap Stk Tr Prin Current Funds | $0 | $0 | → $0 |
| Total Assets | $420,220 | $1,056,818 | ▲ $636,598 |
| Liabilities | |||
| Total Liabilities | $0 | $0 | → $0 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $420,220 | $1,056,818 | ▲ $636,598 |
| Total Liabilities and Net Assets / Fund Balance | $420,220 | $1,056,818 | ▲ $636,598 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Bruce Toenjes | President |
| Duane Harms | Director |
| Ellen Day | Director |
| Jim Willson | Director |
| Larry Young | Director |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $593,214
- Program Service Revenue
- $0
- Investment Income
- $23,797
- Other Revenue
- $0
- All Other Contributions
- $593,214
- Change in Net Assets
- $616,922
Noncash Contribution Practices
- Property subject to holding requirements
- No
- Reviewed unusual noncash gifts
- No
- Third parties used for noncash contributions
- No
Noncash Contributions
| Contribution Type | Contribution Count | Reported Amount | Valuation Method |
|---|---|---|---|
| Securities Publicly Traded | 1 | $593,214 | Fair Market Value (FMV) |
| Total Noncash Contributions | 1 | $593,214 | - |
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $89 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Expenses | - | $89 | - | $89 |
| Total Functional Expenses | $0 | $89 | $0 | $89 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- 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
- No
- Other officer compensation reviewed
- No
- Conflict-of-interest policy
- No
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- Yes
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section A, Line 7A
“The board of trustees has general governance authority over the organization. In addition, the organization's governing documents provide that the organization shall have an advisory group to provide counsel and advice to the board of trustees, as requested. For example, the advisory group provides input to the board of trustees with regard to grantmaking, but ultimate authority over grant distributions lies with the board of trustees. The advisory group is composed of 5-15 individuals representing a cross-section of the community who are appointed by the board of trustees. Trustees are elected at a combined meeting of the advisory group and board of trustees. Trustees may be removed by the advisory group, in which case the advisory group can elect a new trustee to fill the vacancy.”
Form 990, Part VI, Section A, Line 7B
“Both the board of trustees and advisory group have authority to amend certain provisions of the organization's bylaws. Form 990, part vi, section a, line 8b: the advisory group keeps contemporaneous meeting minutes. The advisory group did not meet during the year. There are currently no other committees with authority to act on behalf of the board. If such committees are given such authority in the future, all meetings will be appropriately documented.”
Form 990, Part VI, Section B, Line 11B
“The outside tax preparer reviews the form 990 with the president prior to filing. The form 990 is distributed to the full board of trustees prior to filing with the irs.”
FORM 990, PART VI, SECTION B, LINE 12:
“While the organization does not a have a formal conflict of interest policy, the bylaws provide guidance with regard to transactions with interested persons. Transactions between the organization and interested persons are permitted if such interest is disclosed or known to the board of trustees and the board of trustees approves of the arrangement by a majority vote. Interested trustees may be present at the meeting where such matters are discussed but are not counted in the vote to take action on such matters.”
Form 990, Part VI, Section C, Line 19
“The organization's governing documents and financial statements are not available to the public.”
Filing and Contact Details
Filer
- Filer Name
- Shell Rock Community Trust
- EIN
- 42-1402565
- Phone
- 3198854346
- Address
- PO BOX 230, SHELL ROCK, IA 50670
Signing Officer
- Name
- Bruce Toenjes
- Title
- President
- Phone
- 3198854346
- Signed
- 2017-11-15
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Bruce Toenjes
- Formed
- 1992
- Legal Domicile
- Ia
- Voting Board Members
- 5
- Independent Board Members
- 5
- Employees
- 0
- Volunteers
- 5
Preparer
- Firm
- Rsm US Llp
- Address
- 201 FIRST ST SE SUITE 800, CEDAR RAPIDS, IA 52401
- Preparer
- Carley Umstead
- Phone
- 3192985333
Raw XML Appendix315 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.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | TO IMPROVE THE COMMUNITY OF THE CITY OF SHELL ROCK, IOWA AND THE IMMEDIATE SURROUNDING AREA. |
| IRS990/AllOtherContributionsAmt | 0 | 593214 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | BRUCE TOENJES |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 3198854346 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 230 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | SHELL ROCK |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | IA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 50670 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 31158 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 43043 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 0 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 593214 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 23797 |
| IRS990/CYOtherExpensesAmt | 0 | 89 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 616922 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 89 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 617011 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 1 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 1 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/Desc | 0 | THE ORGANIZATION'S PRIMARY ACTIVITY IS TO ESTABLISH AND MAINTAIN A FUND TO PROVIDE FINANCIAL SUPPORT IN THE FORM OF GRANTS TO EXISTING 501(C)(3) CORPORATIONS, COMMUNITY ACTIVITIES AND THE LOCAL GOVERNMENT. IN ORDER TO PROVIDE THIS FINANCIAL SUPPORT, THE ORGANIZATION IS FOCUSED ON BUILDING AND MAINTAINING A FUND THAT WILL DEVELOP INVESTMENT INCOME FOR USE IN ACCOMPLISHING THE ORGANIZATION'S MISSION OF THE IMPROVEMENT OF THE SHELL ROCK, IOWA COMMUNITY AND ITS SURROUNDING AREA. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 0.40 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 0.10 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 0.10 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 0.10 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 0.10 |
| 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/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/PersonNm | 0 | BRUCE TOENJES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | LARRY YOUNG |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | ELLEN DAY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | DUANE HARMS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | JIM WILLSON |
| 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/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/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1992 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 617011 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 23797 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 23797 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 389062 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 1013775 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | IA |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | SHELL ROCK COMMUNITY TRUST WAS FORMED FOR THE IMPROVEMENT OF THE COMMUNITY OF THE CITY OF SHELL ROCK, IOWA AND THE IMMEDIATE SURROUNDING AREA. SPECIFIC PURPOSES AND GOALS INCLUDE (1) PROVIDING FINANCIAL ASSISTANCE FOR THE CHARITABLE INSTITUTIONS IN THE SHELL ROCK COMMUNITY; (2) PROVIDING FINANCIAL SUPPORT FOR PROGRAMS AND PROJECTS TO IMPROVE THE CONDITIONS OF THE SHELL ROCK COMMUNITY, SUCH AS SUPPORTING EXISTING PARKS, RECREATION PROGRAMS, THE LOCAL CITY SWIMMING POOL; SUPPORTING THE DEVELOPMENT OF NEW PARKS AND RECREATION FACILITIES; SUPPORTING LOCAL BEAUTIFICATION AND TREE-PLANTING PROJECTS; SUPPORTING THE CITY LIBRARY; AND SUPPORTING THE LOCAL COMMUNITY BUILDING; (3) PROVIDING FINANCIAL SUPPORT FOR SUCH COMMUNITY SERVICES AS THE LOCAL FIRE DEPARTMENT AND AMBULANCE SERVICE; AND (4) PROVIDING FINANCIAL SUPPORT FOR EDUCATIONAL PROJECTS, INCLUDING THE LOCAL SCHOOL. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 420220 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1056818 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 19676 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NoncashContributionsAmt | 0 | 593214 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrgDoesNotFollowSFAS117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | FOREIGN TAX EXPENSE |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 89 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 89 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | BRUCE TOENJES |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 0 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 0 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 0 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 0 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 616922 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 0 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 420220 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 1056818 |
| IRS990ScheduleA/CommunityTrustInd | 0 | X |
| IRS990ScheduleA/FactsAndCircumstancesTestTxt | 0 | THE ORGANIZATION IS ORGANIZED AND OPERATED TO ATTRACT A BROAD BASE OF GOVERNMENTAL AND COMMUNITY SUPPORT. OVER THE YEARS, THE ORGANIZATION HAS MAINTAINED A PROGRAM FOR SOLICITATION OF FUNDS FROM THE GENERAL PUBLIC OF A SCALE COMMENSURATE WITH ITS LEVEL OF CHARITABLE ACTIVITIES. THE ORGANIZATION WAS ORIGINALLY FORMED BY THE SHELL ROCK MAYOR AND OTHER SHELL ROCK COMMUNITY MEMBERS. IT CONTINUES TO HAVE A GOVERNING BODY WHICH REPRESENTS THE BROAD INTERESTS OF THE PUBLIC SUPPORTED BY THE ORGANIZATION (I.E. THE COMMUNITY OF SHELL ROCK, IOWA.) |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 1 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 7500 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1545 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 9046 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 23797 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 13628 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 22639 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 11349 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 8326 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 79739 |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.10190 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 9046 |
| IRS990ScheduleA/TenPctFactsCrcmstncsTestCYInd | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 1 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 7500 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1545 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 9046 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 88785 |
| 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 | 1 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990ScheduleM/AnyPropertyThatMustBeHeldInd | 0 | 0 |
| IRS990ScheduleM/Form8283ReceivedCnt | 0 | 0 |
| IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd | 0 | 0 |
| IRS990ScheduleM/SecuritiesPubliclyTradedGrp/ContributionCnt | 0 | 1 |
| IRS990ScheduleM/SecuritiesPubliclyTradedGrp/MethodOfDeterminingRevenuesTxt | 0 | FMV |
| IRS990ScheduleM/SecuritiesPubliclyTradedGrp/NonCashCheckboxInd | 0 | X |
| IRS990ScheduleM/SecuritiesPubliclyTradedGrp/NoncashContributionsRptF990Amt | 0 | 593214 |
| IRS990ScheduleM/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTIONS. |
| IRS990ScheduleM/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART I, COLUMN (B): |
| IRS990ScheduleM/ThirdPartiesUsedInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE BOARD OF TRUSTEES HAS GENERAL GOVERNANCE AUTHORITY OVER THE ORGANIZATION. IN ADDITION, THE ORGANIZATION'S GOVERNING DOCUMENTS PROVIDE THAT THE ORGANIZATION SHALL HAVE AN ADVISORY GROUP TO PROVIDE COUNSEL AND ADVICE TO THE BOARD OF TRUSTEES, AS REQUESTED. FOR EXAMPLE, THE ADVISORY GROUP PROVIDES INPUT TO THE BOARD OF TRUSTEES WITH REGARD TO GRANTMAKING, BUT ULTIMATE AUTHORITY OVER GRANT DISTRIBUTIONS LIES WITH THE BOARD OF TRUSTEES. THE ADVISORY GROUP IS COMPOSED OF 5-15 INDIVIDUALS REPRESENTING A CROSS-SECTION OF THE COMMUNITY WHO ARE APPOINTED BY THE BOARD OF TRUSTEES. TRUSTEES ARE ELECTED AT A COMBINED MEETING OF THE ADVISORY GROUP AND BOARD OF TRUSTEES. TRUSTEES MAY BE REMOVED BY THE ADVISORY GROUP, IN WHICH CASE THE ADVISORY GROUP CAN ELECT A NEW TRUSTEE TO FILL THE VACANCY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | BOTH THE BOARD OF TRUSTEES AND ADVISORY GROUP HAVE AUTHORITY TO AMEND CERTAIN PROVISIONS OF THE ORGANIZATION'S BYLAWS. FORM 990, PART VI, SECTION A, LINE 8B: THE ADVISORY GROUP KEEPS CONTEMPORANEOUS MEETING MINUTES. THE ADVISORY GROUP DID NOT MEET DURING THE YEAR. THERE ARE CURRENTLY NO OTHER COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE BOARD. IF SUCH COMMITTEES ARE GIVEN SUCH AUTHORITY IN THE FUTURE, ALL MEETINGS WILL BE APPROPRIATELY DOCUMENTED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE OUTSIDE TAX PREPARER REVIEWS THE FORM 990 WITH THE PRESIDENT PRIOR TO FILING. THE FORM 990 IS DISTRIBUTED TO THE FULL BOARD OF TRUSTEES PRIOR TO FILING WITH THE IRS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | WHILE THE ORGANIZATION DOES NOT A HAVE A FORMAL CONFLICT OF INTEREST POLICY, THE BYLAWS PROVIDE GUIDANCE WITH REGARD TO TRANSACTIONS WITH INTERESTED PERSONS. TRANSACTIONS BETWEEN THE ORGANIZATION AND INTERESTED PERSONS ARE PERMITTED IF SUCH INTEREST IS DISCLOSED OR KNOWN TO THE BOARD OF TRUSTEES AND THE BOARD OF TRUSTEES APPROVES OF THE ARRANGEMENT BY A MAJORITY VOTE. INTERESTED TRUSTEES MAY BE PRESENT AT THE MEETING WHERE SUCH MATTERS ARE DISCUSSED BUT ARE NOT COUNTED IN THE VOTE TO TAKE ACTION ON SUCH MATTERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE NOT AVAILABLE TO THE PUBLIC. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 12: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 420220 |
| IRS990/TotalAssetsEOYAmt | 0 | 1056818 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 420220 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1056818 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 593214 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 89 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 89 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 420220 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 1056818 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 23797 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 617011 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 5 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 420220 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 1056818 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | PO BOX 230 |
| IRS990/USAddress/CityNm | 0 | SHELL ROCK |
| IRS990/USAddress/StateAbbreviationCd | 0 | IA |
| IRS990/USAddress/ZIPCd | 0 | 50670 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 5 |
| IRS990/VotingMembersIndependentCnt | 0 | 5 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2017-02-10 21:41:12Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | BRUCE TOENJES |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 3198854346 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2017-11-15 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | SHELL ROCK COMMUNITY TRUST |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | SHEL |
| ReturnHeader/Filer/EIN | 0 | 421402565 |
| ReturnHeader/Filer/PhoneNum | 0 | 3198854346 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 230 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | SHELL ROCK |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | IA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 50670 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId | 0 | 7DCADB50705956F33337203413CC3B876EA0FA64 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId | 0 | 63F0EEB24C910906BC6653715CD0B4582F1A1648 |
| ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd | 0 | P |
| ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt | 0 | 108.171.131.189 |
| ReturnHeader/FilingSecurityInformation/IPDt | 0 | 2017-11-15 |
| ReturnHeader/FilingSecurityInformation/IPTimezoneCd | 0 | CS |
| ReturnHeader/FilingSecurityInformation/IPTm | 0 | 14:30:23 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 420714325 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | RSM US LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 201 FIRST ST SE SUITE 800 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | CEDAR RAPIDS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | IA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 52401 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 3192985333 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | CARLEY UMSTEAD |
| ReturnHeader/ReturnTs | 0 | 2017-11-15T15:58:45-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2016-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2016-12-31 |
| ReturnHeader/TaxYr | 0 | 2016 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2016 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $1,056,818
- Liabilities
- $0
- Net assets
- $1,056,818
- Revenue
- $617,011
- Expenses
- $89
- Net income
- $616,922