Civic Intelligence

Friends of Lakeside Lab Inc

EIN 42-1437094 • 501(c)3 • Milford, IA

Profile

Friends of Lakeside Lab supports Iowa Lakeside Laboratory and Regents Resource Center and serves as a community resource to champion the Labs work in water quality monitoring environmental education and research.

1838 Highway 86Milford, IA 51351-7267

www.friendsoflakesidelab.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

16th percentile

0.00x

Higher debt load relative to assets than 16% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

21st percentile

0.03x

Higher debt load relative to revenue than 21% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

93rd percentile

66%

Higher net margin than 93% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

25th percentile

$29,167

Higher top officer pay than 25% of similar nonprofits.

Top officer pay equals 2.9% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

78th percentile

18%

Faster asset growth than 78% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

17th percentile

-15%

Faster revenue growth than 17% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets16th percentile

Assets

Up

$5,886,460

Up $897,987 (+18%) from 2023

Liabilities

Up

$27,857

Up $18,169 (+188%) from 2023

Net Assets

Up

$5,858,603

Up $879,818 (+18%) from 2023

Operations
Liabilities / Revenue21st percentileNet Margin93rd percentile

Revenue

Down

$1,022,871

Down $185,763 (-15%) from 2023

Expenses

Down

$349,559

Down $36,375 (-9.4%) from 2023

Net Income

Down

$673,312

Down $149,388 (-18%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth78th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$6.0M$4.0M$2.0M$0Assets 2011: $1,846,871Liabilities 2011: $0Net Assets 2011: $1,846,8712011Assets 2012: $2,065,215Liabilities 2012: $0Net Assets 2012: $2,065,2152012Assets 2013: $2,324,428Liabilities 2013: $0Net Assets 2013: $2,324,4282013Assets 2014: $2,400,298Liabilities 2014: $0Net Assets 2014: $2,400,2992014Assets 2015: $2,335,247Liabilities 2015: $0Net Assets 2015: $2,335,2472015Assets 2016: $2,516,041Liabilities 2016: $0Net Assets 2016: $2,516,0412016Assets 2017: $2,764,159Liabilities 2017: $0Net Assets 2017: $2,764,1592017Assets 2018: $2,595,120Liabilities 2018: $0Net Assets 2018: $2,595,1202018Assets 2019: $2,896,860Liabilities 2019: $0Net Assets 2019: $2,896,8602019Assets 2020: $3,168,007Liabilities 2020: $0Net Assets 2020: $3,168,0072020Assets 2021: $3,755,320Liabilities 2021: $0Net Assets 2021: $3,755,3202021Assets 2022: $3,853,411Liabilities 2022: $26,387Net Assets 2022: $3,827,0242022Assets 2023: $4,988,473Liabilities 2023: $9,688Net Assets 2023: $4,978,7852023Assets 2024: $5,886,460Liabilities 2024: $27,857Net Assets 2024: $5,858,6032024

Highlighted filing

2024

Assets$5,886,460
Liabilities$27,857
Net Assets$5,858,603
Open 2024 Filing

Operations Trend

Revenue Growth17th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2011: $133,278Expenses 2011: $112,197Net Income 2011: $21,0812011Revenue 2012: $258,062Expenses 2012: $127,740Net Income 2012: $130,3222012Revenue 2013: $328,344Expenses 2013: $175,519Net Income 2013: $152,8252013Revenue 2014: $272,833Expenses 2014: $250,258Net Income 2014: $22,5752014Revenue 2015: $249,369Expenses 2015: $251,285Net Income 2015: -$1,9162015Revenue 2016: $407,059Expenses 2016: $250,381Net Income 2016: $156,6782016Revenue 2017: $330,695Expenses 2017: $249,653Net Income 2017: $81,0422017Revenue 2018: $212,275Expenses 2018: $224,027Net Income 2018: -$11,7522018Revenue 2019: $358,366Expenses 2019: $251,669Net Income 2019: $106,6972019Revenue 2020: $371,070Expenses 2020: $189,764Net Income 2020: $181,3062020Revenue 2021: $743,187Expenses 2021: $326,619Net Income 2021: $416,5682021Revenue 2022: $905,327Expenses 2022: $371,752Net Income 2022: $533,5752022Revenue 2023: $1,208,634Expenses 2023: $385,934Net Income 2023: $822,7002023Revenue 2024: $1,022,871Expenses 2024: $349,559Net Income 2024: $673,3122024

Highlighted filing

2024

Revenue$1,022,871
Expenses$349,559
Net Income$673,312
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$5,886,460
Liabilities
$27,857
Net assets
$5,858,603
Revenue
$1,022,871
Expenses
$349,559
Net income
$673,312
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.89$0.03$5.86$1.02$0.35$0.67
2023Detailed filing. Detailed filing data is available for this year.$4.99$0.01$4.98$1.21$0.39$0.82
2022Detailed filing. Detailed filing data is available for this year.$3.85$0.03$3.83$0.91$0.37$0.53
2021Detailed filing. Detailed filing data is available for this year.$3.76$0.00$3.76$0.74$0.33$0.42
2020Detailed filing. Detailed filing data is available for this year.$3.17$0.00$3.17$0.37$0.19$0.18
2019Summary only. Only limited summary data is available for this year.$2.90$0.00$2.90$0.36$0.25$0.11
2018Summary only. Only limited summary data is available for this year.$2.60$0.00$2.60$0.21$0.22$0.01
2017Summary only. Only limited summary data is available for this year.$2.76$0.00$2.76$0.33$0.25$0.08
2016Summary only. Only limited summary data is available for this year.$2.52$0.00$2.52$0.41$0.25$0.16
2015Summary only. Only limited summary data is available for this year.$2.34$0.00$2.34$0.25$0.25$0.00
2014Summary only. Only limited summary data is available for this year.$2.40$0.00$2.40$0.27$0.25$0.02
2013Summary only. Only limited summary data is available for this year.$2.32$0.00$2.32$0.33$0.18$0.15
2012Summary only. Only limited summary data is available for this year.$2.07$0.00$2.07$0.26$0.13$0.13
2011Summary only. Only limited summary data is available for this year.$1.85$0.00$1.85$0.13$0.11$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Feb 13, 2025
Return Version
2024v5.0
Gross Receipts
$1,037,283
Mission and Program Overview

Mission

Friends of Lakeside Lab supports Iowa Lakeside Laboratory and Regents Resource Center and serves as a community resource to champion the Lab's work in water quality monitoring environmental education and research.

The Friends of Lakeside Lab supports Iowa Lakeside Laboratory and Regents Resource Center and serves as a community resource to champion the Labs work in water quality monitoring environmental education and research.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$4,895,559$5,771,628▲ $876,069
Cash and Non-Interest-Bearing Accounts$60,431$63,192▲ $2,761
Savings and Temporary Cash Investments$32,483$51,640▲ $19,157
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Land, Buildings, and Equipment, Net$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$4,988,473$5,886,460▲ $897,987
Other Assets Total$0$0→ $0
Liabilities
Grants Payable$9,000$27,162▲ $18,162
Accounts Payable and Accrued Expenses$688$695▲ $7
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$9,688$27,857▲ $18,169
Net Assets / Fund Balance
Net Assets With Donor Restrictions$4,932,919$5,827,775▲ $894,856
Net Assets Without Donor Restrictions$45,866$30,828▼ $15,038
Total Net Assets Fund Balance$4,978,785$5,858,603▲ $879,818
Total Liabilities and Net Assets / Fund Balance$4,988,473$5,886,460▲ $897,987

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$4,925,263$437,268▲ $488,611$0$5,689,429
2023$3,756,197$879,114▲ $462,843$0$4,925,293
2022$3,612,054$717,997▼ $347,115$0$3,756,197
2021$3,002,016$237,107▲ $496,165$0$3,612,054
2020$2,716,499$127,211▲ $302,716$0$3,002,016
Compensation and Service Providers
Top Officer Pay25th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Emily BakerExecutive Director - 6 monthsPT$29,167$29,167
Lyndy HoldtExecutive Director - 55 monthsPT$13,900$13,900

Board Members and Trustees

NameTitle
Joan GronstalDriector - President
Randy GouldDirector - Vice President
Anne SlatteryDirector
Barbara LiesveldDirector
Dean JacobsenDirector
Deborah LannersDirector
Denise BarryDirector
Jeremy LueckDirector
Joe TiefenthalerDirector
John WillsDirector
Linda HirschDirector
Mark ZitoDirector
Rebecca PetersDirector
Tom NelsonDirector
Kathy KleenDirector - Secretary
Barbara MendenhallDirector - Treasurer
Drew HutchinsonDirector2
Revenue and Support

Revenue Composition

Contributions and Grants
$712,702
Program Service Revenue
$41,513
Investment Income
$283,068
Other Revenue
$-14,412
All Other Contributions
$0
Change in Net Assets
$673,312
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$199,720
Other Expenses$103,110
Salaries, Compensation, and Employee Benefits$46,579
Total Fundraising Expense$1,001
Professional Fundraising Fees$150

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$199,720--$199,720
Current Officers, Directors, Trustees, and Key Employees$0$43,067$0$43,067
Fees for Service Investment Mgmnt Fees$0$32,052$0$32,052
Conferences and Meetings$14,862$123$0$14,985
Other Expenses$0$4,836$0$4,836
Payroll Taxes$0$3,512$0$3,512
Information Technology$0$2,399$0$2,399
Advertising$0$1,440$851$2,291
Fees for Services Accounting$0$2,161$0$2,161
Office Expenses$0$1,461$0$1,461
Insurance$0$925$0$925
Fees for Services Professional Fundraising--$150$150
Total Functional Expenses$256,582$91,976$1,001$349,559
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Iowa Lakeside Laboratory Regents Resource CenterMilford, IA501(c)(3)College Student Intern Scholarships$64,261
Iowa Lakeside Laboratory Regents Resource CenterMilford, IA501(c)(3)College Student Scholarships$49,693
Iowa Lakeside Laboratory Regents Resource CenterMilford, IA501(c)(3)Outreach education coordinator$47,000
Iowa Lakeside Laboratory Regents Resource CenterMilford, IA501(c)(3)Scientist in Residence$15,265
Iowa Lakeside Laboratory Regents Resource CenterMilford, IA501(c)(3)College Student research scholarships$11,925
Iowa Lakeside Laboratory Regents Resource CenterMilford, IA-University F and A costs$7,576
Iowa Lakeside Laboratory Regents Resource CenterMilford, IA501(c)(3)Writers in Residence Fellowship$4,000
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$14,412
Professional Fundraising Fees$150
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual fundraiser$51,218$51,218$8,209$43,009
Event 2$0$0$0$0
Total Events$51,218$51,218$14,412$36,806
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
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

Part VI, Line 12C

“All members of the Board of Directors are required to update their Conflict of Interest policy on an annual basis. Records are maintained in the office of Friends of Lakeside Lab Inc by the Executive Director.”

Part VI, Line 15

“The Executive Director participates in an annual review of performance by the Executive committee of the governing body. The Executive committee serves as the governance committee in this capacity. Expectations are reviewed by referring to a list of deliverables that were designed as benchmarks. The review of deliverables is used as a guide when determining compensation for the new year.”

Part VI, Line 19

“All governing documents which include IRS Form 990 Articles of Incorporation Bylaws financial statements minutes and Conflict of Interest documents are available to all Board of directors and the public. They are available in the office of Friends of Lakeside Lab Inc located at Iowa Lakeside Laboratory Regents Resource Center at 1838 Highway 86 Milford IA 51351”

Part VI Line 8

“| Explanation:| Friends of Lakeside Lab Inc maintains minutes of all meetings. The Secretary of Friends of Lakeside Lab Inc maintains minutes of all official board meetings. The executive director maintains minutes of all committee meetings including executive meetings.”

Part VI Line 11

“| Explanation:| The IRS Form 990 is available to all Friends of Lakeside Lab Inc Board of directors in the office located at 1838 Highway 86 Milford IA 51351. Board members who are members of the finance committee review the IRS Form 990 tax return.”

Filing and Contact Details

Filer

Filer Name
Friends of Lakeside Lab Inc
EIN
42-1437094
In Care Of
% Joan Gronstal
Phone
1722608458
Address
1838 HIGHWAY 86, MILFORD, IA 51351-7267
Doing Business As
Friends of Lakeside Lab Inc

Signing Officer

Name
Barbara Mendenhall
Title
Treasurer
Signed
2025-02-13

Organization Details

Formed
1994
Legal Domicile
Ia
Voting Board Members
17
Independent Board Members
17
Employees
2
Volunteers
100
Supplemental Narrative

Financial Statement Notes

Part I to XII

“| PartandLinenumber:,Explanation:| Part V Line 4,Friends of Lakeside Lab Inc endowment funds are held by third party investment organizations. Funds are held in perpetuity distributing about 5% of fair market value as determined at year end. Restricted endowment distributions are restricted to specific expenditures as defined in the endowment agreements. Unrestricted endowment distributions are used for general operating expenditures.|”

Raw XML AppendixShowing 400 of 959 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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