Civic Intelligence

Waukee Community School Foundation

990 • Fiscal year 2018 • EIN 42-1461516

Jul 01, 2017 to Jun 30, 2018 • Filed on Nov 15, 2018

560 SE UniversityWaukee, IA 50263

(515) 210-3724

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

53rd percentile

0.04x

Higher debt load relative to assets than 53% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

73rd percentile

0.16x

Higher debt load relative to revenue than 73% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

88th percentile

38%

Higher net margin than 88% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

50th percentile

$0

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

50th percentile

1.6%

Faster asset growth than 50% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

28th percentile

-6.7%

Faster revenue growth than 28% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Up

$646,524

Up $9,916 (+1.6%) from 2017

Net Assets

Up

$618,225

Up $82,804 (+15%) from 2017

Liabilities

Down

$28,299

Down $72,888 (-72%) from 2017

Revenue

Down

$172,588

Down $12,406 (-6.7%) from 2017

Expenses

Down

$107,198

Down $64,675 (-38%) from 2017

Net Income

Up

$65,390

Up $52,269 (+398%) from 2017

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.0M$500K$0Assets 2010: $309,323Liabilities 2010: $52,500Net Assets 2010: $256,8232010Assets 2011: $361,809Liabilities 2011: $50,050Net Assets 2011: $311,7592011Assets 2012: $381,341Liabilities 2012: $51,800Net Assets 2012: $329,5412012Assets 2013: $439,154Liabilities 2013: $58,175Net Assets 2013: $380,9792013Assets 2014: $552,633Liabilities 2014: $61,800Net Assets 2014: $490,8332014Assets 2015: $555,263Liabilities 2015: $62,700Net Assets 2015: $492,5632015Assets 2016: $583,090Liabilities 2016: $68,393Net Assets 2016: $514,6972016Assets 2017: $636,608Liabilities 2017: $101,187Net Assets 2017: $535,4212017Assets 2018: $646,524Liabilities 2018: $28,299Net Assets 2018: $618,2252018Assets 2019: $658,897Liabilities 2019: $18,314Net Assets 2019: $640,5832019Assets 2020: $661,860Liabilities 2020: $12,344Net Assets 2020: $649,5162020Assets 2021: $787,578Liabilities 2021: $16,603Net Assets 2021: $770,9752021Assets 2022: $689,249Liabilities 2022: $28,819Net Assets 2022: $660,4302022Assets 2023: $705,668Liabilities 2023: $10,928Net Assets 2023: $694,7402023Assets 2024: $745,246Liabilities 2024: $11,154Net Assets 2024: $734,0922024Assets 2025: $803,042Liabilities 2025: $2,929Net Assets 2025: $800,1132025

Highlighted filing

2018

Assets$646,524
Liabilities$28,299
Net Assets$618,225

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$400K$300K$200K$100K$0-$100KRevenue 2010: $121,269Expenses 2010: $105,413Net Income 2010: $15,8562010Revenue 2011: $111,252Expenses 2011: $82,583Net Income 2011: $28,6692011Revenue 2012: $102,233Expenses 2012: $85,523Net Income 2012: $16,7102012Revenue 2013: $120,019Expenses 2013: $80,278Net Income 2013: $39,7412013Revenue 2014: $185,078Expenses 2014: $101,163Net Income 2014: $83,9152014Revenue 2015: $98,981Expenses 2015: $97,053Net Income 2015: $1,9282015Revenue 2016: $158,915Expenses 2016: $113,465Net Income 2016: $45,4502016Revenue 2017: $184,994Expenses 2017: $171,873Net Income 2017: $13,1212017Revenue 2018: $172,588Expenses 2018: $107,198Net Income 2018: $65,3902018Revenue 2019: $172,568Expenses 2019: $150,210Net Income 2019: $22,3582019Revenue 2020: $227,025Expenses 2020: $218,092Net Income 2020: $8,9332020Revenue 2021: $144,127Expenses 2021: $133,866Net Income 2021: $10,2612021Revenue 2022: $169,922Expenses 2022: $211,001Net Income 2022: -$41,0792022Revenue 2023: $280,204Expenses 2023: $294,887Net Income 2023: -$14,6832023Revenue 2024: $320,410Expenses 2024: $321,979Net Income 2024: -$1,5692024Revenue 2025: $352,564Expenses 2025: $330,985Net Income 2025: $21,5792025

Highlighted filing

2018

Revenue$172,588
Expenses$107,198
Net Income$65,390
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Nov 15, 2018
Return Version
2017v2.3
Gross Receipts
$213,302
Mission and Program Overview

Mission

EDUCATIONAL PURPOSES

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$451,941$483,562▲ $31,621
Savings and Temporary Cash Investments$164,772$142,417▼ $22,355
Cash and Non-Interest-Bearing Accounts$19,895$20,545▲ $650
Total Assets$636,608$646,524▲ $9,916
Liabilities
Grants Payable$65,700$17,000▼ $48,700
Accounts Payable and Accrued Expenses$35,001$10,749▼ $24,252
Other Liabilities$486$550▲ $64
Total Liabilities$101,187$28,299▼ $72,888
Net Assets / Fund Balance
Unrestricted Net Assets$291,228$422,732▲ $131,504
Permanently Rstr Net Assets$178,493$178,493→ $0
Temporarily Rstr Net Assets$65,700$17,000▼ $48,700
Total Net Assets Fund Balance$535,421$618,225▲ $82,804
Total Liabilities and Net Assets / Fund Balance$636,608$646,524▲ $9,916
Compensation and Service Providers

Board Members and Trustees

NameTitle
Anthony RogersPresident
Andrea LawrenceDirector
Dan GehlbachDirector
Dave StockDirector
Elizabeth OlsonDirector
Ken HagenDirector
Kirk KookenDirector
Kristin BrobergDirector
Liz RivenburgDirector
Marcus JensenDirector
Nikki OpsalDirector
Rhett OseletteDirector
Sam RouseDirector
Todd McgowanDirector
Tony GludisesslDirector
Will PetersenDirector
Wendy MarshSecretary
Travis WilsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$58,226
Program Service Revenue
$0
Investment Income
$17,619
Other Revenue
$96,743
All Other Contributions
$44,426
Change in Net Assets
$65,390
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$60,753
Salaries, Compensation, and Employee Benefits$36,282
Other Expenses$10,163
Total Fundraising Expense$1,335
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$35,753--$35,753
Other Salaries and Wages$32,626--$32,626
Grants to Domestic Individuals$25,000--$25,000
Payroll Taxes$3,656--$3,656
Office Expenses$1,139$1,140-$2,279
Travel$2,020--$2,020
Fees for Services Accounting-$415-$415
Other Expenses$311-$1,335$311
All Other Expenses$98$116-$214
Total Functional Expenses$104,192$1,671$1,335$107,198
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Waukee Community School DistrWaukee, IAGov-$35,753
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$122,757
Fundraising Direct Expenses$40,714
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Dinner & Auctio$104,321$104,321$16,114$88,207
Golf Outing$32,236$18,436$14,708$3,728
Total Events$136,557$122,757$40,714$82,043
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Payroll Taxes$550
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

A copy of the 990 is reviewed and approved by board members before filing.

Form 990, Page 6, Part VI, Line 19

Documents are available opon request

Filing and Contact Details

Filer

Filer Name
Waukee Community School Foundation
EIN
42-1461516
Phone
5152103724
Address
560 SE UNIVERSITY, WAUKEE, IA 50263

Signing Officer

Name
Travis Wilson
Title
Treasurer
Phone
5153307496
Signed
2018-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Anthony Rogers
Formed
1996
Legal Domicile
Ia
Voting Board Members
18
Independent Board Members
18
Employees
1

Preparer

Firm
Van Maanen Sietstra Meyer & Nikkel Pc
Address
PO BOX 381, PELLA, IA 50219-0381
Preparer
Brett Nikkel CPA
Phone
6416283737
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IRS990/OtherExpensesGrp/Desc1BASKETBALL FUNDRAISER
IRS990/OtherExpensesGrp/Desc2TELEPHONE
IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS EXPENSES
IRS990/OtherExpensesGrp/FundraisingAmt01335
IRS990/OtherExpensesGrp/ProgramServicesAmt02389
IRS990/OtherExpensesGrp/ProgramServicesAmt11200
IRS990/OtherExpensesGrp/ProgramServicesAmt2311
IRS990/OtherExpensesGrp/TotalAmt02389
IRS990/OtherExpensesGrp/TotalAmt11335
IRS990/OtherExpensesGrp/TotalAmt21200
IRS990/OtherExpensesGrp/TotalAmt3311
IRS990/OtherLiabilitiesGrp/BOYAmt0486
IRS990/OtherLiabilitiesGrp/EOYAmt0550
IRS990/OtherRevenueMiscGrp/Desc0PRIOR UNCLAIMED GRANT/SCH
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt014700
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt014700
IRS990/OtherRevenueTotalAmt014700
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt032626
IRS990/OtherSalariesAndWagesGrp/TotalAmt032626
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt03656
IRS990/PayrollTaxesGrp/TotalAmt03656
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt0178493
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt0178493
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0ANTHONY ROGERS
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt072146
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt0125207
IRS990/PYInvestmentIncomeAmt040718
IRS990/PYOtherExpensesAmt015844
IRS990/PYOtherRevenueAmt072130
IRS990/PYRevenuesLessExpensesAmt013121
IRS990/PYSalariesCompEmpBnftPaidAmt030822
IRS990/PYTotalExpensesAmt0171873
IRS990/PYTotalRevenueAmt0184994
IRS990/ReconcilationRevenueExpnssAmt065390
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0164772
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0142417
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt058226
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt072146
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt034031
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt032502
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt035048
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0231953
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt08565
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt09003
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt08219
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt04358
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt030145
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0147928
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.88500
IRS990ScheduleA/PublicSupportPY170Pct00.85180
IRS990ScheduleA/PublicSupportTotal170Amt0231953
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt058226
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt072146
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt034031
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt032502
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt035048
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0231953
IRS990ScheduleA/TotalSupportAmt0262098
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0550
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED PAYROLL TAXES
IRS990ScheduleD/TotalLiabilityAmt0550
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt013800
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt013800
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt040714
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0DINNER & AUCTIO
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0GOLF OUTING
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt03000
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt03000
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0104321
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt032236
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0136557
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0104321
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt018436
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0122757
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt082043
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt030822
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt016114
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt014708
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt06892
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt06892
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt025000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt025
IRS990ScheduleI/RecipientTable/CashGrantAmt035753
IRS990ScheduleI/RecipientTable/IRCSectionDesc0GOV
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0WAUKEE COMMUNITY SCHOOL DISTR
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0560 SE UNIVERSITY AVE
IRS990ScheduleI/RecipientTable/USAddress/CityNm0WAUKEE
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0IA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd050263
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE 990 IS REVIEWED AND APPROVED BY BOARD MEMBERS BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DOCUMENTS ARE AVAILABLE OPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0IA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt065700
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt017000
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0636608
IRS990/TotalAssetsEOYAmt0646524
IRS990/TotalAssetsGrp/BOYAmt0636608
IRS990/TotalAssetsGrp/EOYAmt0646524
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt058226
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt01335
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt01671
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0104192
IRS990/TotalFunctionalExpensesGrp/TotalAmt0107198
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0101187
IRS990/TotalLiabilitiesEOYAmt028299
IRS990/TotalLiabilitiesGrp/BOYAmt0101187
IRS990/TotalLiabilitiesGrp/EOYAmt028299
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0535421
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0618225
IRS990/TotalProgramServiceExpensesAmt0104192
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt032319

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$8.03$0.03$8.00$3.53$3.31$0.22
2024Detailed filing. Detailed filing data is available for this year.$7.45$0.11$7.34$3.20$3.22$0.02
2023Detailed filing. Detailed filing data is available for this year.$7.06$0.11$6.95$2.80$2.95$0.15
2022Detailed filing. Detailed filing data is available for this year.$6.89$0.29$6.60$1.70$2.11$0.41
2021Detailed filing. Detailed filing data is available for this year.$7.88$0.17$7.71$1.44$1.34$0.10
2020Detailed filing. Detailed filing data is available for this year.$6.62$0.12$6.50$2.27$2.18$0.09
2019Detailed filing. Detailed filing data is available for this year.$6.59$0.18$6.41$1.73$1.50$0.22
2018Detailed filing. Detailed filing data is available for this year.$6.47$0.28$6.18$1.73$1.07$0.65
2017Detailed filing. Detailed filing data is available for this year.$6.37$1.01$5.35$1.85$1.72$0.13
2016Detailed filing. Detailed filing data is available for this year.$5.83$0.68$5.15$1.59$1.13$0.45
2015Detailed filing. Detailed filing data is available for this year.$5.55$0.63$4.93$0.99$0.97$0.02
2014Detailed filing. Detailed filing data is available for this year.$5.53$0.62$4.91$1.85$1.01$0.84
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.39$0.58$3.81$1.20$0.80$0.40
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.81$0.52$3.30$1.02$0.86$0.17
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.62$0.50$3.12$1.11$0.83$0.29
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.09$0.53$2.57$1.21$1.05$0.16