Civic Intelligence

Johnston Community School Foundation

990 • Fiscal year 2017 • EIN 42-1483723

Jul 01, 2016 to Jun 30, 2017 • Filed on Nov 20, 2017

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

20th percentile

0.00x

Higher debt load relative to assets than 20% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

24th percentile

0.01x

Higher debt load relative to revenue than 24% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

35th percentile

-1.3%

Higher net margin than 35% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

41st percentile

$34,833

Higher top officer pay than 41% of similar nonprofits.

Top officer pay equals 13.0% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

34th percentile

-1.1%

Faster asset growth than 34% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2017

Revenue Growth

77th percentile

25%

Faster revenue growth than 77% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2017

Assets

Down

$1,347,174

Down $31,508 (-2.3%) from 2015

Net Assets

Down

$1,343,270

Down $35,412 (-2.6%) from 2015

Liabilities

Up

$3,904

Up $3,904 from 2015

Revenue

Up

$268,788

Up $96,826 (+56%) from 2015

Expenses

Up

$272,338

Up $88,172 (+48%) from 2015

Net Income

Up

-$3,550

Up $8,654 (+71%) from 2015

Historical Trend

Balance Sheet Trend

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

2017

Assets$1,347,174
Liabilities$3,904
Net Assets$1,343,270

Operations Trend

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

2017

Revenue$268,788
Expenses$272,338
Net Income-$3,550
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Nov 20, 2017
Return Version
2016v3.0
Gross Receipts
$294,731
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$1,167,708$1,240,734▲ $73,026
Cash and Non-Interest-Bearing Accounts$179,156$105,940▼ $73,216
Prepaid Expenses and Deferred Charges-$500-
Total Assets$1,346,864$1,347,174▲ $310
Liabilities
Accounts Payable and Accrued Expenses-$3,904-
Total Liabilities$0$3,904▲ $3,904
Net Assets / Fund Balance
Unrestricted Net Assets$1,099,712$1,096,118▼ $3,594
Permanently Rstr Net Assets$247,152$247,152→ $0
Total Net Assets Fund Balance$1,346,864$1,343,270▼ $3,594
Total Liabilities and Net Assets / Fund Balance$1,346,864$1,347,174▲ $310
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Josh WillisExecutive DirectorPT$34,833$34,833
Jene SpurginSecretaryPT$21,667$21,667

Board Members and Trustees

NameTitle
Greg EhmPresident
Eric SmithVice President
Azure ChristensenDirector
Blair OvertonDirector
Bob CulbertDirector
Brad MeyerDirector
Bruce BeguhnDirector
Bruce WhitedDirector
Carilyn BettisDirector
David CantorDirector
Jennifer HaxtonDirector
Jenny StuderDirector
Pat MattinglyDirector
Scottie JanssenDirector
Gerrad ClausenTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$12,590
Program Service Revenue
$0
Investment Income
$128,297
Other Revenue
$127,901
All Other Contributions
$12,590
Change in Net Assets
$-3,550
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$201,463
Salaries, Compensation, and Employee Benefits$56,500
Total Fundraising Expense$19,666
Other Expenses$14,375
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$201,463--$201,463
Current Officers, Directors, Trustees, and Key Employees$30,883$8,242$17,375$56,500
Office Expenses-$1,085$963$2,048
Insurance-$1,309-$1,309
Occupancy-$1,200-$1,200
Fees for Services Legal-$1,033-$1,033
Other Expenses$579$419$578$419
Fees for Services Accounting-$315-$315
Total Functional Expenses$233,011$19,661$19,666$272,338
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$148,755
Fundraising Direct Expenses$25,943
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Auction$38,273$38,273$9,522$28,751
Phone-a-thon$35,322$35,322$1,779$33,543
Total Events$73,595$73,595$11,301$62,294
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
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
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, Section B, line 11B

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

Form 990, Part VI, Section B, line 12C

All board memebers are given a copy of the conflicts of interst 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 disclose 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, Section B, line 15B

The secretary is paid for administrative services under a contract agreement. The executive director is paid for under a contract agreement. The agreements are reviewed and approved by the board.

Form 990, Part VI, Section C, line 19

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
Greg Ehm
Title
President
Phone
5159791333
Signed
2017-11-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Eric Smith
Formed
1998
Legal Domicile
Ia
Voting Board Members
14
Independent Board Members
14
Employees
0
Volunteers
25

Preparer

Firm
Pittman & Company Llp
Address
40 OMEGA PLACE 8525 DOUGLAS AVE, DES MOINES, IA 50322-2925
Preparer
John Pittman
Phone
5152762727
Supplemental Narrative

Additional Explanations

Form 990, Part XI, line 9:

Error on prior tax return -44.

Raw XML AppendixShowing 400 of 451 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/OtherRevenueMiscGrp/Desc1MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt04724
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1365
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt04724
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1365
IRS990/OtherRevenueTotalAmt05089
IRS990/PartialLiquidationInd00
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt0247152
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt0247152
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0500
IRS990/PrincipalOfficerNm0ERIC SMITH
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt075310
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0172791
IRS990/PYInvestmentIncomeAmt0-2778
IRS990/PYOtherExpensesAmt019326
IRS990/PYOtherRevenueAmt0109767
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-31818
IRS990/PYSalariesCompEmpBnftPaidAmt022000
IRS990/PYTotalExpensesAmt0214117
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0182299
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-3550
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01167708
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01240734
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt012590
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt075310
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt078657
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0120670
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt031984
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0319211
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0123858
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt018319
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt034272
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0157258
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt058840
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0392547
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.44850
IRS990ScheduleA/PublicSupportTotal170Amt0319211
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt012590
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt075310
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt078657
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0120670
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt031984
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0319211
IRS990ScheduleA/TotalSupportAmt0711758
IRS990/ScheduleBRequiredInd00
IRS990ScheduleG/AgrmtProfFundraisingActyInd00
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt011301
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0PHONE-A-THON
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0AUCTION
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt035322
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt038273
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt073595
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt035322
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt038273
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt073595
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt062294
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt011301
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt01779
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt09522
IRS990ScheduleG/InPersonSolicitationsInd0X
IRS990ScheduleG/PhoneSolicitationsInd0X
IRS990ScheduleI/GrantRecordsMaintainedInd00
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt0201463
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0COLLEGE SCHOLARSHIPS & GRANTS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc0ACADEMIC SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt0259
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE 990 TAX RETURN IS EMAILED TO THE GOVERNING BODY SO THEY HAVE TIME TO REVIEW AND COMMENT ON THE RETURN BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL BOARD MEMEBERS ARE GIVEN A COPY OF THE CONFLICTS OF INTERST 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 DISCLOSE 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE SECRETARY IS PAID FOR ADMINISTRATIVE SERVICES UNDER A CONTRACT AGREEMENT. THE EXECUTIVE DIRECTOR IS PAID FOR UNDER A CONTRACT AGREEMENT. THE AGREEMENTS ARE REVIEWED AND APPROVED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ERROR ON PRIOR TAX RETURN -44.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part XI, line 9:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0IA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01346864
IRS990/TotalAssetsEOYAmt01347174
IRS990/TotalAssetsGrp/BOYAmt01346864
IRS990/TotalAssetsGrp/EOYAmt01347174
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt012590
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt019666
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt019661
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0233011
IRS990/TotalFunctionalExpensesGrp/TotalAmt0272338
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt03904
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt03904
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01346864
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01343270
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0233011
IRS990/TotalReportableCompFromOrgAmt056500
IRS990/TotalRevenueGrp/ExclusionAmt0122812
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0133386
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0268788
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt025
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01346864
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01347174

Document Assets

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Filings

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