Civic Intelligence

Johnston Community School Foundation

990 • Fiscal year 2015 • EIN 42-1483723

Jul 01, 2014 to Jun 30, 2015 • Filed on Jan 28, 2016

Organization Profilewww.jcsfoundation.org
PO Box 1185Johnston, IA 50131

(515) 979-1333

Siviq Scores

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

Liabilities / Assets

13th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

13th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

24th percentile

-7.1%

Higher net margin than 24% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

38th percentile

$22,000

Higher top officer pay than 38% of similar nonprofits.

Top officer pay equals 12.8% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

43rd percentile

-0.9%

Faster asset growth than 43% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

5th percentile

-50%

Faster revenue growth than 5% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets13th percentile

Assets

Down

$1,378,682

Down $12,205 (-0.9%) from 2014

Net Assets

Down

$1,378,682

Down $12,204 (-0.9%) from 2014

Liabilities

Down

$0

Down $1 (-100%) from 2014

Revenue And Expenses
Liabilities / Revenue13th percentileNet Margin24th percentile

Revenue

Down

$171,962

Down $173,017 (-50%) from 2014

Expenses

Down

$184,166

Down $28,803 (-14%) from 2014

Net Income

Down

-$12,204

Down $144,214 (-109%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth43rd percentile

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

$1.5M$1.0M$500K$0Assets 2011: $880,042Liabilities 2011: $0Net Assets 2011: $880,0422011Assets 2012: $863,710Liabilities 2012: $0Net Assets 2012: $863,7102012Assets 2013: $937,501Liabilities 2013: $0Net Assets 2013: $937,5012013Assets 2014: $1,390,887Liabilities 2014: $1Net Assets 2014: $1,390,8862014Assets 2015: $1,378,682Liabilities 2015: $0Net Assets 2015: $1,378,6822015Assets 2017: $1,347,174Liabilities 2017: $3,904Net Assets 2017: $1,343,2702017Assets 2018: $989,635Liabilities 2018: $0Net Assets 2018: $989,6352018Assets 2019: $1,122,610Liabilities 2019: $0Net Assets 2019: $1,122,6102019Assets 2020: $1,037,142Liabilities 2020: $0Net Assets 2020: $1,037,1422020Assets 2021: $1,241,712Liabilities 2021: $0Net Assets 2021: $1,241,7122021Assets 2022: $1,101,075Liabilities 2022: $0Net Assets 2022: $1,101,0752022Assets 2023: $1,170,182Liabilities 2023: $0Net Assets 2023: $1,170,1822023Assets 2024: $1,261,310Liabilities 2024: $0Net Assets 2024: $1,261,3102024

Highlighted filing

2015

Assets$1,378,682
Liabilities$0
Net Assets$1,378,682
Open 2015 Filing

Operations Trend

Revenue Growth5th percentile

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

$400K$200K$0-$200KExpenses 2011: $44,5112011Expenses 2012: $52,8622012Expenses 2013: $62,5862013Revenue 2014: $344,979Expenses 2014: $212,969Net Income 2014: $132,0102014Revenue 2015: $171,962Expenses 2015: $184,166Net Income 2015: -$12,2042015Revenue 2017: $268,788Expenses 2017: $272,338Net Income 2017: -$3,5502017Revenue 2018: $302,715Expenses 2018: $214,146Net Income 2018: $88,5692018Revenue 2019: $199,901Expenses 2019: $66,926Net Income 2019: $132,9752019Revenue 2020: $28,118Expenses 2020: $113,585Net Income 2020: -$85,4672020Revenue 2021: $294,767Expenses 2021: $90,197Net Income 2021: $204,5702021Revenue 2022: $17,381Expenses 2022: $53,699Net Income 2022: -$36,3182022Revenue 2023: $28,047Expenses 2023: $53,867Net Income 2023: -$25,8202023Revenue 2024: $32,003Expenses 2024: $75,674Net Income 2024: -$43,6712024

Highlighted filing

2015

Revenue$171,962
Expenses$184,166
Net Income-$12,204
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Jan 28, 2016
Return Version
2014v6.0
Gross Receipts
$200,306
Mission and Program Overview

Mission

To promote educational excellence in the johnston community school district.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$316,896$325,965▲ $9,069
Cash and Non-Interest-Bearing Accounts$116,025$125,755▲ $9,730
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$1,390,887$1,378,682▼ $12,205
Other Assets Total$957,966$926,962▼ $31,004
Liabilities
Other Liabilities$1--
Total Liabilities$1$0▼ $1
Net Assets / Fund Balance
Unrestricted Net Assets$1,154,196$1,131,530▼ $22,666
Permanently Rstr Net Assets$236,690$247,152▲ $10,462
Total Net Assets Fund Balance$1,390,886$1,378,682▼ $12,204
Total Liabilities and Net Assets / Fund Balance$1,390,887$1,378,682▼ $12,205

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$400--
Compensation and Service Providers
Top Officer Pay38th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Jene SpurginSecretaryFT$22,000$22,000

Board Members and Trustees

NameTitle
Bruce BeguhnPresident
Blair OvertonVice President
Bob CulbertDirector
Chad StraussDirector
Christy JonesDirector
Greg EhmDirector
Josh WillisDirector
Justin AllenDirector
Matt SmithDirector
Mike DriscollDirector
Randy RubinDirector
Scottie JansenDirector
Gerrad ClausenTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$78,657
Program Service Revenue
$0
Investment Income
$34,272
Other Revenue
$59,033
All Other Contributions
$18,656
Change in Net Assets
$-12,204
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$149,942
Salaries, Compensation, and Employee Benefits$22,000
Other Expenses$12,224
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$113,950--$113,950
Grants to Domestic Orgs$35,992--$35,992
Current Officers, Directors, Trustees, and Key Employees$22,000--$22,000
Insurance$1,455--$1,455
Occupancy$1,200--$1,200
All Other Expenses$663$201-$864
Other Expenses$301$300-$601
Fees for Services Accounting-$295-$295
Travel$22--$22
Total Functional Expenses$181,044$3,122$0$184,166
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Johnston Comm SchoolJohnston, IA-Enhance education of the students$35,992
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$87,377
Fundraising Direct Expenses$28,344
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Phone-a-thon$60,001-$2,386-
Auction$39,009$39,009$12,323$26,686
Total Events$143,813$83,812$27,994$55,818
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$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 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
Yes
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, Part VI, Line 11B: Form 990 Review Process

“A copy of the 990 tax return is emailed to the governing body so they have time to review and comment on it before it is filed.”

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“All board members are given a copy of the Conflicts of Interest Policy, and annually sign a statement which affirms that they understand and will comply with the policy. All directors, officers, or members of committees are required to disclosed any conflicts of interest which may arise and excuse themselves from any vote or decision relating to a transaction which may be considered a conflict of interest for them.”

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

“Secretary is paid for administrative services under a contract agreement. The agreement is reviewed and approved by the board.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“The governing documents, policies and financial statements are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Johnston Community School Foundation
EIN
42-1483723
Phone
5159791333
Address
PO Box 1185, Johnston, IA 50131

Signing Officer

Name
Blair Overton
Title
President
Signed
2016-01-28
Discuss with paid preparer
Yes

Organization Details

Formed
1998
Legal Domicile
Ia
Voting Board Members
14
Independent Board Members
14
Employees
1
Volunteers
24

Preparer

Firm
Van Maanen Sietstra Meyer & Nikkel PC
Address
705 Main Street, Pella, IA 50219
Preparer
Brett Nikkel CPA
Phone
6416283737
Supplemental Narrative

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

“The bulk of the funds in the quasi-endowment fund were received by a donation from an estate. The funds and their earnings are to be used by the determination of a committee to fund grants to the Johnston Community School and scholarships to students each year that are to be paid directly to the College they are attending. The students are chosen on a non-discriminatory basis from graduating seniors from the Johnston Community School District who plan to go on to a 4 year college. The quasi-endowment funds were invested in the hope that the earnings would fund the bulk of the grants given out each year so that the legacy of the scholarships and grants could continue. Since there were enough funds from other annual contributions, annual fund raisers and assets outside of the quasi-endowment funds to fund the grants, the quasi-endowment fund investment has been allowed to grow. This decision was implemented in recent years when market losses have negatively affected the fund's balance. Spending from the endowment is determined by committee each year, with grant spending not to exceed 5%.”

Raw XML AppendixShowing 400 of 493 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/AccountantCompileOrReviewInd0false
IRS990/AccountsReceivableGrp/EOYAmt00
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0To promote educational excellence in the Johnston Community School District.
IRS990/AdvertisingGrp/TotalAmt00
IRS990/AllAffiliatesIncludedInd0false
IRS990/AllOtherContributionsAmt018656
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt0201
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0663
IRS990/AllOtherExpensesGrp/TotalAmt0864
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/BackupWthldComplianceInd0false
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0Jene Spurgin
IRS990/BooksInCareOfDetail/PhoneNum05152780470
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO Box 1185
IRS990/BooksInCareOfDetail/USAddress/CityNm0Johnston
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd050131
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0116025
IRS990/CashNonInterestBearingGrp/EOYAmt0125755
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt022000
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt022000
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/ContriRptFundraisingEventAmt060001
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt078657
IRS990/CYGrantsAndSimilarPaidAmt0149942
IRS990/CYInvestmentIncomeAmt034272
IRS990/CYOtherExpensesAmt012224
IRS990/CYOtherRevenueAmt059033
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-12204
IRS990/CYSalariesCompEmpBnftPaidAmt022000
IRS990/CYTotalExpensesAmt0184166
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0171962
IRS990/DAFExcessBusinessHoldingsInd0false
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt00
IRS990/Desc0Enhancing educational excellence in the Johnston Community School District.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DistributionToDonorInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt01
IRS990/EmploymentTaxReturnsFiledInd0false
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/EscrowAccountInd0false
IRS990/ExpenseAmt0181044
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt0295
IRS990/FeesForServicesAccountingGrp/TotalAmt0295
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282FiledCnt00
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt80.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt90.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt100.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt110.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt120.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt130.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt52.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt62.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt72.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt82.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt92.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt102.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt112.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt122.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1340.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd11X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd12X
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/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt120
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt130
IRS990/Form990PartVIISectionAGrp/PersonNm0Josh Willis
IRS990/Form990PartVIISectionAGrp/PersonNm1Bruce Beguhn
IRS990/Form990PartVIISectionAGrp/PersonNm2Scottie Jansen
IRS990/Form990PartVIISectionAGrp/PersonNm3Justin Allen
IRS990/Form990PartVIISectionAGrp/PersonNm4Mike Driscoll
IRS990/Form990PartVIISectionAGrp/PersonNm5Greg Ehm
IRS990/Form990PartVIISectionAGrp/PersonNm6Randy Rubin
IRS990/Form990PartVIISectionAGrp/PersonNm7Bob Culbert
IRS990/Form990PartVIISectionAGrp/PersonNm8Christy Jones
IRS990/Form990PartVIISectionAGrp/PersonNm9Blair Overton
IRS990/Form990PartVIISectionAGrp/PersonNm10Matt Smith
IRS990/Form990PartVIISectionAGrp/PersonNm11Chad Strauss
IRS990/Form990PartVIISectionAGrp/PersonNm12Gerrad Clausen
IRS990/Form990PartVIISectionAGrp/PersonNm13Jene Spurgin
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1322000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/TitleTxt0Director
IRS990/Form990PartVIISectionAGrp/TitleTxt1President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Director
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt10Director
IRS990/Form990PartVIISectionAGrp/TitleTxt11Director
IRS990/Form990PartVIISectionAGrp/TitleTxt12Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt13Secretary
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/Form990TFiledInd0false
IRS990/FormationYr01998
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0true
IRS990/FundraisingAmt060001
IRS990/FundraisingDirectExpensesAmt028344
IRS990/FundraisingGrossIncomeAmt087377
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt014
IRS990/GrantAmt0149942
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt0113950
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt0113950
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt035992
IRS990/GrantsToDomesticOrgsGrp/TotalAmt035992
IRS990/GrantsToIndividualsInd0true
IRS990/GrantsToOrganizationsInd0true
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0200306
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt014
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ProgramServicesAmt01455
IRS990/InsuranceGrp/TotalAmt01455
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt034272
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt034272
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LegalDomicileStateCd0IA
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0To promote educational excellence in the Johnston Community School District.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt01390886
IRS990/NetAssetsOrFundBalancesEOYAmt01378682
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt059033
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt01200
IRS990/OccupancyGrp/TotalAmt01200
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/BOYAmt0957966
IRS990/OtherAssetsTotalGrp/EOYAmt0926962
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Investment fees
IRS990/OtherExpensesGrp/Desc1Administration Fees
IRS990/OtherExpensesGrp/Desc2Postage and Shipping
IRS990/OtherExpensesGrp/Desc3Office Expense
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02326
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1300
IRS990/OtherExpensesGrp/ProgramServicesAmt04811
IRS990/OtherExpensesGrp/ProgramServicesAmt1650
IRS990/OtherExpensesGrp/ProgramServicesAmt2301
IRS990/OtherExpensesGrp/TotalAmt04811
IRS990/OtherExpensesGrp/TotalAmt12326
IRS990/OtherExpensesGrp/TotalAmt2650
IRS990/OtherExpensesGrp/TotalAmt3601
IRS990/OtherLiabilitiesGrp/BOYAmt01
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt0236690
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt0247152
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0120670
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt0148398
IRS990/PYInvestmentIncomeAmt0157258
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt042571
IRS990/PYOtherRevenueAmt067051
IRS990/PYRevenuesLessExpensesAmt0132010
IRS990/PYSalariesCompEmpBnftPaidAmt022000
IRS990/PYTotalExpensesAmt0212969
IRS990/PYTotalRevenueAmt0344979
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-12204
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0171962
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0316896
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0325965
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt078657
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0120670
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt031984
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt028513
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt012845
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0272669
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt034272
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0157258
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt058840
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt034310
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt025115
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0309795
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.46810
IRS990ScheduleA/PublicSupportPY170Pct00.42060
IRS990ScheduleA/PublicSupportTotal170Amt0272669
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt078657
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0120670
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt031984
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt028513
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt012845
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0272669
IRS990ScheduleA/TotalSupportAmt0582464
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0400
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Prepaid Expense
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The bulk of the funds in the quasi-endowment fund were received by a donation from an estate. The funds and their earnings are to be used by the determination of a committee to fund grants to the Johnston Community School and scholarships to students each year that are to be paid directly to the College they are attending. The students are chosen on a non-discriminatory basis from graduating seniors from the Johnston Community School District who plan to go on to a 4 year college. The quasi-endowment funds were invested in the hope that the earnings would fund the bulk of the grants given out each year so that the legacy of the scholarships and grants could continue. Since there were enough funds from other annual contributions, annual fund raisers and assets outside of the quasi-endowment funds to fund the grants, the quasi-endowment fund investment has been allowed to grow. This decision was implemented in recent years when market losses have negatively affected the fund's balance. Spending from the endowment is determined by committee each year, with grant spending not to exceed 5%.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part V, Line 4: Intended uses of the endowment fund.
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0926962
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt060001
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt060001
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt027994
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Phone-a-thon
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0Auction
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt060001
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt039009
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt044803
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0143813
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt039009
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt044803
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt083812
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt055818
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt013285
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt027994
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt02386
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt012323
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt03
IRS990ScheduleG/PhoneSolicitationsInd0X
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt0113950
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0College Scholarships
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc0Academic Scholarships
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt0203
IRS990ScheduleI/RecipientTable/CashGrantAmt035992
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,378,682
Liabilities
$0
Net assets
$1,378,682
Revenue
$171,962
Expenses
$184,166
Net income
-$12,204
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.26$0.00$1.26$0.03$0.08$0.04
2023Detailed filing. Detailed filing data is available for this year.$1.17$0.00$1.17$0.03$0.05$0.03
2022Detailed filing. Detailed filing data is available for this year.$1.10$0.00$1.10$0.02$0.05$0.04
2021Detailed filing. Detailed filing data is available for this year.$1.24$0.00$1.24$0.29$0.09$0.20
2020Detailed filing. Detailed filing data is available for this year.$1.04$0.00$1.04$0.03$0.11$0.09
2019Detailed filing. Detailed filing data is available for this year.$1.12$0.00$1.12$0.20$0.07$0.13
2018Detailed filing. Detailed filing data is available for this year.$0.99$0.00$0.99$0.30$0.21$0.09
2017Detailed filing. Detailed filing data is available for this year.$1.35$0.00$1.34$0.27$0.27$0.00
2015Detailed filing. Detailed filing data is available for this year.$1.38$0.00$1.38$0.17$0.18$0.01
2014Detailed filing. Detailed filing data is available for this year.$1.39$0.00$1.39$0.34$0.21$0.13
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.94$0.00$0.94$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.86$0.00$0.86$0.05
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.88$0.00$0.88$0.04