Civic Intelligence

Iowa Rock 'N Roll Music Association

EIN 42-1471971 • 501(c)3 • Arnolds Park, IA

Profile

To advance and foster education of the history of the development of rock and roll music in the state of iowa; and to honor and recognize the individuals and groups who were instrumental to the development of rock and roll music in the state of iowa.

PO Box 557Arnolds Park, IA 51331

www.iowarocknroll.com

Siviq Scores

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

Liabilities / Assets

65th percentile

0.08x

Higher debt load relative to assets than 65% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

85th percentile

0.39x

Higher debt load relative to revenue than 85% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Net Margin

10th percentile

-37%

Higher net margin than 10% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

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

501(c)3 • $500k-$1M nonprofits • Source year 2025

Asset Growth

25th percentile

-6.8%

Faster asset growth than 25% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

13th percentile

-27%

Faster revenue growth than 13% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Assets

Down

$782,780

Down $57,020 (-6.8%) from 2024

Liabilities

Down

$60,445

Down $564 (-0.9%) from 2024

Net Assets

Down

$722,335

Down $56,456 (-7.2%) from 2024

Revenue

Down

$154,598

Down $58,588 (-27%) from 2024

Expenses

Down

$211,054

Down $3,827 (-1.8%) from 2024

Net Income

Down

-$56,456

Down $54,761 (-3231%) from 2024

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $175,879Liabilities 2010: $1,695Net Assets 2010: $174,1842010Assets 2011: $153,552Liabilities 2011: $2,266Net Assets 2011: $151,2862011Assets 2012: $177,895Liabilities 2012: $1,622Net Assets 2012: $176,2732012Assets 2013: $171,742Liabilities 2013: $4,553Net Assets 2013: $167,1892013Assets 2014: $145,918Liabilities 2014: $6,204Net Assets 2014: $139,7142014Assets 2015: $206,059Liabilities 2015: $47,289Net Assets 2015: $158,7702015Assets 2016: $162,746Liabilities 2016: $36,088Net Assets 2016: $126,6582016Assets 2017: $161,767Liabilities 2017: $14,566Net Assets 2017: $147,2012017Assets 2018: $279,959Liabilities 2018: $2,495Net Assets 2018: $277,4642018Assets 2019: $1,054,844Liabilities 2019: $313,965Net Assets 2019: $740,8792019Assets 2020: $948,440Liabilities 2020: $92,856Net Assets 2020: $855,5842020Assets 2021: $921,004Liabilities 2021: $62,221Net Assets 2021: $858,7832021Assets 2022: $912,037Liabilities 2022: $61,326Net Assets 2022: $850,7112022Assets 2023: $841,601Liabilities 2023: $61,115Net Assets 2023: $780,4862023Assets 2024: $839,800Liabilities 2024: $61,009Net Assets 2024: $778,7912024Assets 2025: $782,780Liabilities 2025: $60,445Net Assets 2025: $722,3352025

Highlighted filing

2025

Assets$782,780
Liabilities$60,445
Net Assets$722,335

Operations Trend

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

$800K$600K$400K$200K$0-$200KExpenses 2010: $89,9772010Revenue 2011: $79,308Expenses 2011: $102,206Net Income 2011: -$22,8982011Expenses 2012: $82,0982012Expenses 2013: $106,6482013Revenue 2014: $79,368Expenses 2014: $106,843Net Income 2014: -$27,4752014Revenue 2015: $110,035Expenses 2015: $90,979Net Income 2015: $19,0562015Revenue 2016: $62,951Expenses 2016: $95,521Net Income 2016: -$32,5702016Revenue 2017: $108,482Expenses 2017: $87,865Net Income 2017: $20,6172017Revenue 2018: $242,221Expenses 2018: $111,958Net Income 2018: $130,2632018Revenue 2019: $640,998Expenses 2019: $177,583Net Income 2019: $463,4152019Revenue 2020: $124,426Expenses 2020: $199,060Net Income 2020: -$74,6342020Revenue 2021: $286,917Expenses 2021: $283,718Net Income 2021: $3,1992021Revenue 2022: $352,968Expenses 2022: $361,040Net Income 2022: -$8,0722022Revenue 2023: $306,485Expenses 2023: $376,710Net Income 2023: -$70,2252023Revenue 2024: $213,186Expenses 2024: $214,881Net Income 2024: -$1,6952024Revenue 2025: $154,598Expenses 2025: $211,054Net Income 2025: -$56,4562025

Highlighted filing

2025

Revenue$154,598
Expenses$211,054
Net Income-$56,456

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.78$0.06$0.72$0.15$0.21$0.06
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.84$0.06$0.78$0.21$0.21$0.00
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.84$0.06$0.78$0.31$0.38$0.07
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.91$0.06$0.85$0.35$0.36$0.01
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.92$0.06$0.86$0.29$0.28$0.00
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.95$0.09$0.86$0.12$0.20$0.07
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.05$0.31$0.74$0.64$0.18$0.46
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.28$0.00$0.28$0.24$0.11$0.13
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.16$0.01$0.15$0.11$0.09$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.16$0.04$0.13$0.06$0.10$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.21$0.05$0.16$0.11$0.09$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.15$0.01$0.14$0.08$0.11$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.17$0.00$0.17$0.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.18$0.00$0.18$0.08
2011Summary only. Only limited summary data is available for this year.$0.15$0.00$0.15$0.08$0.10$0.02
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.18$0.00$0.17$0.09
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2024 to Sep 30, 2025
Signed
Feb 5, 2026
Return Version
2024v5.0
Gross Receipts
$198,769
Mission and Program Overview

Mission

To advance and foster education of the history of the development of rock and roll music in the state of iowa; and to honor and recognize the indiviudals and groups who were instrumental to the development of rock and roll music in the state of iowa.

Rock and roll music in the state of iowa; and to honor and recognize the individuals and groups who were instrumental to the development of rock and roll music in the state of iowa.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$778,791$722,335▼ $56,456
Land, Buildings, and Equipment, Net$446,043$410,127▼ $35,916
Intangible Assets$183,912$171,522▼ $12,390
Investments in Publicly Traded Securities$107,955$111,146▲ $3,191
Savings and Temporary Cash Investments$60,717$68,495▲ $7,778
Cash and Non-Interest-Bearing Accounts$39,249$16,163▼ $23,086
Inventories for Sale or Use$1,924$5,327▲ $3,403
Total Assets$839,800$782,780▼ $57,020
Liabilities
Mortgage Notes Payable Secured by Investment Property$58,400$58,400→ $0
Accounts Payable and Accrued Expenses$2,609$2,045▼ $564
Total Liabilities$61,009$60,445▼ $564
Net Assets / Fund Balance
Total Net Assets Fund Balance$778,791$722,335▼ $56,456
Total Liabilities and Net Assets / Fund Balance$839,800$782,780▼ $57,020

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$410,127$262,011$672,138
Compensation and Service Providers

Board Members and Trustees

NameTitle
Ralph KlusemanPresident
Andrea SmithDirector
Barb RogersDirector
Becky BrockmannDirector
Gar LambertDirector
Jill BarrDirector
Kirk WebbDirector
Ric JensenDirector
Tim CoffeyDirector
Vance JorgensenDirector
Ted PoulsenSecretary
Brent BrekkeVP - Treasur
Revenue and Support

Revenue Composition

Contributions and Grants
$77,112
Program Service Revenue
$0
Investment Income
$6,803
Other Revenue
$70,683
All Other Contributions
$67,097
Change in Net Assets
$-56,456
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$128,105
Salaries, Compensation, and Employee Benefits$82,949
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$69,349$7,705-$77,054
Depreciation Depletion$53,608--$53,608
Fees for Services Other$28,406--$28,406
Office Expenses$25,454--$25,454
Payroll Taxes$5,305$590-$5,895
Insurance$4,720--$4,720
Advertising$4,270--$4,270
Travel$1,645--$1,645
Fees for Service Investment Mgmnt Fees$1,323--$1,323
Occupancy$700--$700
Other Expenses$526--$526
All Other Expenses$373--$373
Total Functional Expenses$202,759$8,295$0$211,054
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$35,915
Fundraising Direct Expenses$32,717
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraising$35,915$35,915$32,717$3,198
Total Events$35,915$35,915$32,717$3,198
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
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
No
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

Form 990, Page 6, Part VI, Line 6

MEMBER BENEFITS ONLY

Form 990, Page 6, Part VI, Line 9

Ralph kluseman 1014 dunham dr dubuque, ia 52001 brent brekke 11285 ne 72nd bondurant, ia 50035 tim coffey 68 river heights drive mason city, ia 50401 jill barr 1314 1st ave e spencer, ia 51301 vance jorgensen po box 1664 mason city, ia 50401 ted poulsen 5732 coachlight court w des moines, ia 50266 becky brockmann 3143 vine ave hartley, ia 51346 ric jensen 3730 n 95th st omaha, ne 68134 kirk webb 9610 south 10th bellevue, ne 68147 gar lambert 2023 hwy 86 milford, ia 5135 andrea smith 111 n 34th st cumming, ia 50061 barb rogers 8023 meredith ave omaha, ne 68134

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

Form 990 will be emailed to each person who was a director during the fiscal year of the return and each new director, asking them to review the return and advise the organization's legal counsel within ten days if any changes are believed to be necessary. If no comments are received, the return will be put on the agenda for discussion at the next meeting of the board of directors.

Form 990, Page 6, Part VI, Line 12C

To ensure the corporation operates in a manner consistent with chartiable purposes and does not engage in activities that could jeopardize its tax- exempt status, period reviews shall be conducted.

Form 990, Page 6, Part VI, Line 19

Form 990 will be emailed to each person who was a director during the fiscal year of the return and each new director, asking them to review the return and advise the organization's legal counsel within ten (10) days. If any changes are believed to be necessary. If no comments are received, the return will be put on the agenda for discussion at the next meeting of the board of directors.

Filing and Contact Details

Filer

Filer Name
IOWA ROCK 'N ROLL MUSIC ASSOCIATION
EIN
42-1471971
Phone
7123300889
Address
PO BOX 557, ARNOLDS PARK, IA 51331

Signing Officer

Name
Ralph Kluseman
Title
President
Phone
7123622411
Signed
2026-02-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ralph Kluseman
Formed
1998
Legal Domicile
Ia
Voting Board Members
12
Independent Board Members
12
Employees
10
Volunteers
20

Preparer

Firm
Williams & Company CPA Pc
Address
PO BOX 472, ESTHERVILLE, IA 51334
Preparer
Sara M Fechter CPA
Phone
7123622411
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To advance and foster education of the history of the development of rock and roll music in the state of iowa; and to honor and recognize the indiviudals and groups who were instrumental to the development of rock and roll music in the state of iowa.

Form 990, Part IX, Line 11G

Musical talent 13,700 0 0 professional fees 14,706 0 0 total 28,406 0 0

Raw XML AppendixShowing 400 of 441 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
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IRS990/Form990PartVIISectionAGrp/TitleTxt1VP - TREASUR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
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IRS990/MissionDesc0TO ADVANCE AND FOSTER EDUCATION OF THE HISTORY OF THE DEVELOPMENT OF ROCK AND ROLL MUSIC IN THE STATE OF IOWA; AND TO HONOR AND RECOGNIZE THE INDIVIUDALS AND GROUPS WHO WERE INSTRUMENTAL TO THE DEVELOPMENT OF ROCK AND ROLL MUSIC IN THE STATE OF IOWA.
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IRS990/OtherExpensesGrp/Desc2TAXES & LICENSE
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IRS990/OtherExpensesGrp/ProgramServicesAmt11012
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO ADVANCE AND FOSTER EDUCATION OF THE HISTORY OF THE DEVELOPMENT OF ROCK AND ROLL MUSIC IN THE STATE OF IOWA; AND TO HONOR AND RECOGNIZE THE INDIVIUDALS AND GROUPS WHO WERE INSTRUMENTAL TO THE DEVELOPMENT OF ROCK AND ROLL MUSIC IN THE STATE OF IOWA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBER BENEFITS ONLY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2RALPH KLUSEMAN 1014 DUNHAM DR DUBUQUE, IA 52001 BRENT BREKKE 11285 NE 72ND BONDURANT, IA 50035 TIM COFFEY 68 RIVER HEIGHTS DRIVE MASON CITY, IA 50401 JILL BARR 1314 1ST AVE E SPENCER, IA 51301 VANCE JORGENSEN PO BOX 1664 MASON CITY, IA 50401 TED POULSEN 5732 COACHLIGHT COURT W DES MOINES, IA 50266 BECKY BROCKMANN 3143 VINE AVE HARTLEY, IA 51346 RIC JENSEN 3730 N 95TH ST OMAHA, NE 68134 KIRK WEBB 9610 SOUTH 10TH BELLEVUE, NE 68147 GAR LAMBERT 2023 HWY 86 MILFORD, IA 5135 ANDREA SMITH 111 N 34TH ST CUMMING, IA 50061 BARB ROGERS 8023 MEREDITH AVE OMAHA, NE 68134
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990 WILL BE EMAILED TO EACH PERSON WHO WAS A DIRECTOR DURING THE FISCAL YEAR OF THE RETURN AND EACH NEW DIRECTOR, ASKING THEM TO REVIEW THE RETURN AND ADVISE THE ORGANIZATION'S LEGAL COUNSEL WITHIN TEN DAYS IF ANY CHANGES ARE BELIEVED TO BE NECESSARY. IF NO COMMENTS ARE RECEIVED, THE RETURN WILL BE PUT ON THE AGENDA FOR DISCUSSION AT THE NEXT MEETING OF THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4TO ENSURE THE CORPORATION OPERATES IN A MANNER CONSISTENT WITH CHARTIABLE PURPOSES AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX- EXEMPT STATUS, PERIOD REVIEWS SHALL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5FORM 990 WILL BE EMAILED TO EACH PERSON WHO WAS A DIRECTOR DURING THE FISCAL YEAR OF THE RETURN AND EACH NEW DIRECTOR, ASKING THEM TO REVIEW THE RETURN AND ADVISE THE ORGANIZATION'S LEGAL COUNSEL WITHIN TEN (10) DAYS. IF ANY CHANGES ARE BELIEVED TO BE NECESSARY. IF NO COMMENTS ARE RECEIVED, THE RETURN WILL BE PUT ON THE AGENDA FOR DISCUSSION AT THE NEXT MEETING OF THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6MUSICAL TALENT 13,700 0 0 PROFESSIONAL FEES 14,706 0 0 TOTAL 28,406 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 11G
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