Civic Intelligence

West Union Recreation Foundation

990 • Fiscal year 2019 • EIN 42-1474003

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 13, 2020

Organization ProfileN/A
PO Box 363West Union, IA 52175-0363

(563) 380-6395

Siviq Scores

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

Liabilities / Assets

40th percentile

0.04x

Higher debt load relative to assets than 40% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

91st percentile

2.12x

Higher debt load relative to revenue than 91% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

21st percentile

-9.7%

Higher net margin than 21% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

36th percentile

$0

Higher top officer pay than 36% of similar nonprofits.

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

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

41st percentile

0.4%

Faster asset growth than 41% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

57th percentile

7.3%

Faster revenue growth than 57% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets40th percentile

Assets

Up

$2,100,566

Up $8,848 (+0.4%) from 2018

Net Assets

Down

$2,023,178

Down $3,540 (-0.2%) from 2018

Liabilities

Up

$77,388

Up $12,388 (+19%) from 2018

Revenue And Expenses
Liabilities / Revenue91st percentileNet Margin21st percentile

Revenue

Up

$36,504

Up $2,471 (+7.3%) from 2018

Expenses

Up

$40,044

Up $6,606 (+20%) from 2018

Net Income

Down

-$3,540

Down $4,135 (-695%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth41st percentile

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

$3.0M$2.0M$1.0M$0Assets 2010: $2,004,727Liabilities 2010: $105,408Net Assets 2010: $1,899,3192010Assets 2011: $2,044,532Liabilities 2011: $102,583Net Assets 2011: $1,941,9492011Assets 2012: $2,092,135Liabilities 2012: $100,772Net Assets 2012: $1,991,3632012Assets 2013: $2,097,302Liabilities 2013: $104,947Net Assets 2013: $1,992,3552013Assets 2014: $2,067,427Liabilities 2014: $109,123Net Assets 2014: $1,958,3042014Assets 2015: $2,065,400Liabilities 2015: $103,298Net Assets 2015: $1,962,1022015Assets 2016: $2,075,966Liabilities 2016: $103,652Net Assets 2016: $1,972,3142016Assets 2017: $2,091,123Liabilities 2017: $65,000Net Assets 2017: $2,026,1232017Assets 2018: $2,091,718Liabilities 2018: $65,000Net Assets 2018: $2,026,7182018Assets 2019: $2,100,566Liabilities 2019: $77,388Net Assets 2019: $2,023,1782019Assets 2022: $2,420,966Liabilities 2022: $0Net Assets 2022: $2,420,9662022Assets 2023: $2,502,688Liabilities 2023: $0Net Assets 2023: $2,502,6882023Assets 2024: $2,494,644Liabilities 2024: $0Net Assets 2024: $2,494,6442024

Highlighted filing

2019

Assets$2,100,566
Liabilities$77,388
Net Assets$2,023,178
Open 2019 Filing

Operations Trend

Revenue Growth57th percentile

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

$600K$400K$200K$0-$200KRevenue 2010: $199,692Expenses 2010: $26,172Net Income 2010: $173,5202010Revenue 2011: $67,501Expenses 2011: $24,871Net Income 2011: $42,6302011Revenue 2012: $72,805Expenses 2012: $23,391Net Income 2012: $49,4142012Revenue 2013: $29,935Expenses 2013: $28,943Net Income 2013: $9922013Revenue 2014: $32,977Expenses 2014: $23,725Net Income 2014: $9,2522014Revenue 2015: $35,679Expenses 2015: $31,881Net Income 2015: $3,7982015Revenue 2016: $47,535Expenses 2016: $37,323Net Income 2016: $10,2122016Revenue 2017: $87,013Expenses 2017: $33,204Net Income 2017: $53,8092017Revenue 2018: $34,033Expenses 2018: $33,438Net Income 2018: $5952018Revenue 2019: $36,504Expenses 2019: $40,044Net Income 2019: -$3,5402019Revenue 2022: $421,303Expenses 2022: $44,171Net Income 2022: $377,1322022Revenue 2023: $78,094Expenses 2023: $71,778Net Income 2023: $6,3162023Revenue 2024: $80,911Expenses 2024: $88,955Net Income 2024: -$8,0442024

Highlighted filing

2019

Revenue$36,504
Expenses$40,044
Net Income-$3,540
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 13, 2020
Return Version
2019v5.1
Gross Receipts
$36,504
Mission and Program Overview

Mission

Provide recreational opportunities to the general public on a 40 acre park site.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$2,026,718$2,023,178▼ $3,540
Land, Buildings, and Equipment, Net$1,958,640$1,992,255▲ $33,615
Other Notes and Loans Receivable, Net$65,000$65,000→ $0
Savings and Temporary Cash Investments$47,144$31,118▼ $16,026
Cash and Non-Interest-Bearing Accounts$20,934$12,193▼ $8,741
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$2,091,718$2,100,566▲ $8,848
Liabilities
Other Liabilities$65,000$65,000→ $0
Mortgage Notes Payable Secured by Investment Property$0$12,388▲ $12,388
Accounts Payable and Accrued Expenses$0$0→ $0
Total Liabilities$65,000$77,388▲ $12,388
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,026,718$2,023,178▼ $3,540
Total Liabilities and Net Assets / Fund Balance$2,091,718$2,100,566▲ $8,848

Asset Categories

AssetBook ValueDepreciationBasis
Land$1,654,526-$1,654,526
Buildings$298,950-$298,950
Equipment$38,779$23,111$61,890

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2019$76,365$0▲ $2,665$2,277$76,753
2018$74,055-▲ $2,679$369$76,365
2017$73,961-▲ $434$340$74,055
2016$73,890-▲ $390$319$73,961
2015$73,855$25▲ $350$340$73,890
Compensation and Service Providers
Top Officer Pay36th percentile

Board Members and Trustees

NameTitle
Norman J EinckPresident
Ryan J HoeyVice-president
James F WeberDirector
Jeremiah W WhiteDirector
Marjorie a CrandallSecretary
Kent R McelvaniaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$32,856
Program Service Revenue
$0
Investment Income
$2,734
Other Revenue
$914
All Other Contributions
$32,283
Change in Net Assets
$-3,540
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$40,044
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$5,185--$5,185
Interest$2,620--$2,620
All Other Expenses$2,520--$2,520
Insurance$2,229--$2,229
Other Expenses$1,706--$1,706
Advertising$935--$935
Fees for Services Accounting$825--$825
Office Expenses$119--$119
Total Functional Expenses$40,044$0$0$40,044
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$914
Fundraising Direct Expenses$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Endowment Fund Liability$65,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“The officer in possession of the books and records of the organization has provided the financial information and all other pertinent information to the certified public accountant (cpa) who is preparing form 990 for the 2019 calendar year. After completion of form 990 the certified public accountant has provided copies to the six members of the governing body. The governing body has thoroughly reviewed the completed form 990 and given its written approval to file form 990 with the internal revenue service.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents available to the general public upon request. The organization has no written conflict of interest policy. The organization's financial statements are prepared internally by the organization's treasurer and are available to the general public upon request. The organization's financial statements are not compiled, reviewed, or audited by an independent accountant.”

Filing and Contact Details

Filer

Filer Name
West Union Recreation Foundation
EIN
42-1474003
Phone
5633806395
Address
PO BOX 363, WEST UNION, IA 52175-0363

Signing Officer

Name
Norman J Einck
Title
President
Phone
5633806395
Signed
2020-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Norman J Einck
Formed
1998
Legal Domicile
Ia
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
110

Preparer

Firm
Don K Kamaus CPA
Address
106 N WALNUT ST PO BOX 111, WEST UNION, IA 52175-0111
Preparer
Don K Kamaus CPA
Phone
5634223779
Supplemental Narrative

Financial Statement Notes

PART V, LINE 4:

“Until december 31, 2013, income shall be added to principal to accumulate and shall not be used for any purpose. After december 31, 2013, 85% of the annual income may be used for annual maintenance and upkeep of the grounds, structures, and improvements owned by the west union recreation foundation. The remaining 15% of annual income shall be added to principal. At no time shall the annual income be used for capital improvements on property owned by the west union recreation foundation. The principal shall never be used for any purpose.”

Raw XML AppendixShowing 400 of 403 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/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt00
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt00
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0PROVIDE RECREATIONAL OPPORTUNITIES TO THE GENERAL PUBLIC ON A 40 ACRE PARK SITE.
IRS990/AdvertisingGrp/ProgramServicesAmt0935
IRS990/AdvertisingGrp/TotalAmt0935
IRS990/AllOtherContributionsAmt032283
IRS990/AllOtherExpensesGrp/ProgramServicesAmt02520
IRS990/AllOtherExpensesGrp/TotalAmt02520
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/PersonNm0KENT R MCELVANIA
IRS990/BooksInCareOfDetail/PhoneNum05633806395
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 363 111 LINCOLN DRIVE
IRS990/BooksInCareOfDetail/USAddress/CityNm0WEST UNION
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd0521750363
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt00
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt00
IRS990/CashNonInterestBearingGrp/BOYAmt020934
IRS990/CashNonInterestBearingGrp/EOYAmt012193
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt032856
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt02734
IRS990/CYOtherExpensesAmt040044
IRS990/CYOtherRevenueAmt0914
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-3540
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt040044
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt036504
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ProgramServicesAmt05185
IRS990/DepreciationDepletionGrp/TotalAmt05185
IRS990/Desc0PROVIDE RECREATIONAL OPPORTUNITIES TO THE GENERAL PUBLIC ON A 40 ACRE PARK SITE AND CONTINUE THE DEVELOPMENT AND MAINTENANCE OF THE 40 ACRE PARK SITE USED BY THE PUBLIC FOR RECREATIONAL ACTIVITIES. SINCE 1998, THE ORGANIZATION HAS CONSTRUCTED 5 BALL DIAMONDS, MULTIPLE SOCCER FIELDS, 3 PONDS, OUTDOOR TENNIS COURTS, OUTDOOR BASKETBALL COURTS, 2 FULLY EQUIPPED PLAYGROUNDS, PAVED WALKING TRAILS, SHELTER HOUSES, A CONCESSION STAND, RESTROOM FACILITIES, AND A MAINTENANCE SHED. THIS HAS BEEN FUNDED ENTIRELY BY CONTRIBUTIONS, GIFTS, AND GRANTS. VOLUNTEERS PROVIDE ALL THE LABOR TO MAINTAIN THE FACILITY.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd01
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt040044
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt0825
IRS990/FeesForServicesAccountingGrp/TotalAmt0825
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt05.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt35.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/PersonNm0NORMAN J EINCK
IRS990/Form990PartVIISectionAGrp/PersonNm1RYAN J HOEY
IRS990/Form990PartVIISectionAGrp/PersonNm2MARJORIE A CRANDALL
IRS990/Form990PartVIISectionAGrp/PersonNm3KENT R MCELVANIA
IRS990/Form990PartVIISectionAGrp/PersonNm4JAMES F WEBER
IRS990/Form990PartVIISectionAGrp/PersonNm5JEREMIAH W WHITE
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE-PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01998
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/FundraisingDirectExpensesAmt00
IRS990/FundraisingGrossIncomeAmt0914
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GovernmentGrantsAmt0573
IRS990/GrantAmt00
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt036504
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt06
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt02229
IRS990/InsuranceGrp/TotalAmt02229
IRS990/InterestGrp/ProgramServicesAmt02620
IRS990/InterestGrp/TotalAmt02620
IRS990/InvestmentIncomeGrp/ExclusionAmt02734
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt02734
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt023111
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01958640
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01992255
IRS990/LandBldgEquipCostOrOtherBssAmt02015366
IRS990/LegalDomicileStateCd0IA
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0PROVIDE RECREATIONAL OPPORTUNITIES TO THE GENERAL PUBLIC ON A 40 ACRE PARK SITE.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt00
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt012388
IRS990/NetAssetsOrFundBalancesBOYAmt02026718
IRS990/NetAssetsOrFundBalancesEOYAmt02023178
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0914
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0914
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/ProgramServicesAmt0119
IRS990/OfficeExpensesGrp/TotalAmt0119
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0REPAIRS AND MAINTENANCE
IRS990/OtherExpensesGrp/Desc1OPERATING SUPPLIES
IRS990/OtherExpensesGrp/Desc2UTILITIES
IRS990/OtherExpensesGrp/Desc3PARK MAINTENANCE SUPPLI
IRS990/OtherExpensesGrp/ProgramServicesAmt09591
IRS990/OtherExpensesGrp/ProgramServicesAmt19326
IRS990/OtherExpensesGrp/ProgramServicesAmt24988
IRS990/OtherExpensesGrp/ProgramServicesAmt31706
IRS990/OtherExpensesGrp/TotalAmt09591
IRS990/OtherExpensesGrp/TotalAmt19326
IRS990/OtherExpensesGrp/TotalAmt24988
IRS990/OtherExpensesGrp/TotalAmt31706
IRS990/OtherLiabilitiesGrp/BOYAmt065000
IRS990/OtherLiabilitiesGrp/EOYAmt065000
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt065000
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt065000
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0NORMAN J EINCK
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt030601
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt02747
IRS990/PYOtherExpensesAmt033438
IRS990/PYOtherRevenueAmt0685
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0595
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt033438
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt034033
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-3540
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt02026718
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt02023178
IRS990/SavingsAndTempCashInvstGrp/BOYAmt047144
IRS990/SavingsAndTempCashInvstGrp/EOYAmt031118
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0FUNDRAISING EVENTS - 2015 AMOUNT: $ 1053. 2016 AMOUNT: $ 679. 2017 AMOUNT: $ 688. 2018 AMOUNT: $ 685. 2019 AMOUNT: $ 914. SALE OF FIXED ASSETS - 2015 AMOUNT: $ 110. 2016 AMOUNT: $ 0. 2017 AMOUNT: $ 0. 2018 AMOUNT: $ 0. 2019 AMOUNT: $ 0. GAMING ACTIVITIES - 2015 AMOUNT: $ 0. 2016 AMOUNT: $ 1663. 2017 AMOUNT: $ 0. 2018 AMOUNT: $ 0. 2019 AMOUNT: $ 0.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME:
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt032856
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt030601
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt085840
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt044736
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt034113
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0228146
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt02734
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt02747
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0485
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0457
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0403
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt06826
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0914
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt0685
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0688
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt02342
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt01163
IRS990ScheduleA/OtherIncome170Grp/TotalAmt05792
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportTotal170Amt0174796
IRS990ScheduleA/SubstantialContributorsTotAmt053350
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt032856
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt030601
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt085840
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt044736
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt034113
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0228146
IRS990ScheduleA/TotalSupportAmt0240764
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BoardDesignatedBalanceEOYPct00.00000
IRS990ScheduleD/BuildingsGrp/BookValueAmt0298950
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0298950
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt076365
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt00
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt076753
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt02665
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt02277
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt074055
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt076365
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt02679
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt0369
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt073961
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt074055
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0434
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt0340
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt073890
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt073961
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0390
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt0319
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt073855
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt025
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt073890
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0350
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt0340
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt038779
IRS990ScheduleD/EquipmentGrp/DepreciationAmt023111
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt061890
IRS990ScheduleD/LandGrp/BookValueAmt01654526
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01654526
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt065000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ENDOWMENT FUND LIABILITY
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct01.00000
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0UNTIL DECEMBER 31, 2013, INCOME SHALL BE ADDED TO PRINCIPAL TO ACCUMULATE AND SHALL NOT BE USED FOR ANY PURPOSE. AFTER DECEMBER 31, 2013, 85% OF THE ANNUAL INCOME MAY BE USED FOR ANNUAL MAINTENANCE AND UPKEEP OF THE GROUNDS, STRUCTURES, AND IMPROVEMENTS OWNED BY THE WEST UNION RECREATION FOUNDATION. THE REMAINING 15% OF ANNUAL INCOME SHALL BE ADDED TO PRINCIPAL. AT NO TIME SHALL THE ANNUAL INCOME BE USED FOR CAPITAL IMPROVEMENTS ON PROPERTY OWNED BY THE WEST UNION RECREATION FOUNDATION. THE PRINCIPAL SHALL NEVER BE USED FOR ANY PURPOSE.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART V, LINE 4:
IRS990ScheduleD/TermEndowmentBalanceEOYPct00.00000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01992255
IRS990ScheduleD/TotalLiabilityAmt065000
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE OFFICER IN POSSESSION OF THE BOOKS AND RECORDS OF THE ORGANIZATION HAS PROVIDED THE FINANCIAL INFORMATION AND ALL OTHER PERTINENT INFORMATION TO THE CERTIFIED PUBLIC ACCOUNTANT (CPA) WHO IS PREPARING FORM 990 FOR THE 2019 CALENDAR YEAR. AFTER COMPLETION OF FORM 990 THE CERTIFIED PUBLIC ACCOUNTANT HAS PROVIDED COPIES TO THE SIX MEMBERS OF THE GOVERNING BODY. THE GOVERNING BODY HAS THOROUGHLY REVIEWED THE COMPLETED FORM 990 AND GIVEN ITS WRITTEN APPROVAL TO FILE FORM 990 WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST. THE ORGANIZATION HAS NO WRITTEN CONFLICT OF INTEREST POLICY. THE ORGANIZATION'S FINANCIAL STATEMENTS ARE PREPARED INTERNALLY BY THE ORGANIZATION'S TREASURER AND ARE AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST. THE ORGANIZATION'S FINANCIAL STATEMENTS ARE NOT COMPILED, REVIEWED, OR AUDITED BY AN INDEPENDENT ACCOUNTANT.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02091718
IRS990/TotalAssetsEOYAmt02100566
IRS990/TotalAssetsGrp/BOYAmt02091718
IRS990/TotalAssetsGrp/EOYAmt02100566
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt032856
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt040044
IRS990/TotalFunctionalExpensesGrp/TotalAmt040044
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt065000
IRS990/TotalLiabilitiesEOYAmt077388
IRS990/TotalLiabilitiesGrp/BOYAmt065000
IRS990/TotalLiabilitiesGrp/EOYAmt077388
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02026718
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02023178
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt040044
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt03648
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt036504
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0110
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02091718
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02100566
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 363
IRS990/USAddress/CityNm0WEST UNION
IRS990/USAddress/StateAbbreviationCd0IA
IRS990/USAddress/ZIPCd0521750363
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02021-01-29 14:40:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0NORMAN J EINCK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05633806395
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-11-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WEST UNION RECREATION FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0WEST
ReturnHeader/Filer/EIN0421474003
ReturnHeader/Filer/PhoneNum05633806395
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 363
ReturnHeader/Filer/USAddress/CityNm0WEST UNION
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IA
ReturnHeader/Filer/USAddress/ZIPCd0521750363
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0A5C9A62B5E3B06D4481CBF49CEF16EE88C5FBB48
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0A5C9A62B5E3B06D4481CBF49CEF16EE88C5FBB48
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt063.152.38.86
ReturnHeader/FilingSecurityInformation/IPDt02020-11-13
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm015:34:51
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0421292629
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DON K KAMAUS CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0106 N WALNUT ST PO BOX 111
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WEST UNION
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0521750111
ReturnHeader/PreparerPersonGrp/PhoneNum05634223779
ReturnHeader/PreparerPersonGrp/PreparationDt02020-11-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DON K KAMAUS CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02020-11-13T15:35:05-06:00
ReturnHeader/ReturnTypeCd0990

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,100,566
Liabilities
$77,388
Net assets
$2,023,178
Revenue
$36,504
Expenses
$40,044
Net income
-$3,540
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.49$0.00$2.49$0.08$0.09$0.01
2023Detailed filing. Detailed filing data is available for this year.$2.50$0.00$2.50$0.08$0.07$0.01
2022Detailed filing. Detailed filing data is available for this year.$2.42$0.00$2.42$0.42$0.04$0.38
2019Detailed filing. Detailed filing data is available for this year.$2.10$0.08$2.02$0.04$0.04$0.00
2018Detailed filing. Detailed filing data is available for this year.$2.09$0.07$2.03$0.03$0.03$0.00
2017Detailed filing. Detailed filing data is available for this year.$2.09$0.07$2.03$0.09$0.03$0.05
2016Detailed filing. Detailed filing data is available for this year.$2.08$0.10$1.97$0.05$0.04$0.01
2015Detailed filing. Detailed filing data is available for this year.$2.07$0.10$1.96$0.04$0.03$0.00
2014Detailed filing. Detailed filing data is available for this year.$2.07$0.11$1.96$0.03$0.02$0.01
2013Detailed filing. Detailed filing data is available for this year.$2.10$0.10$1.99$0.03$0.03$0.00
2012Summary only. Only limited summary data is available for this year.$2.09$0.10$1.99$0.07$0.02$0.05
2011Summary only. Only limited summary data is available for this year.$2.04$0.10$1.94$0.07$0.02$0.04
2010Summary only. Only limited summary data is available for this year.$2.00$0.11$1.90$0.20$0.03$0.17