Civic Intelligence

Exceptional Persons Foundation

990 • Fiscal year 2024 • EIN 42-1484814

Jul 01, 2023 to Jun 30, 2024 • Filed on Nov 13, 2024

Organization ProfileN/A
760 Ansborough AvenueWaterloo, IA 50701

(319) 232-6671

Siviq Scores

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

Liabilities / Assets

46th percentile

0.04x

Higher debt load relative to assets than 46% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

75th percentile

0.33x

Higher debt load relative to revenue than 75% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

77th percentile

24%

Higher net margin than 77% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

86th percentile

$173,219

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 65.7% of source-year revenue.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

61st percentile

8.2%

Faster asset growth than 61% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

37th percentile

0.9%

Faster revenue growth than 37% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets46th percentile

Assets

Up

$2,072,021

Up $157,556 (+8.2%) from 2023

Net Assets

Up

$1,984,284

Up $158,668 (+8.7%) from 2023

Liabilities

Down

$87,737

Down $1,112 (-1.3%) from 2023

Revenue And Expenses
Liabilities / Revenue75th percentileNet Margin77th percentile

Revenue

Up

$263,581

Up $2,302 (+0.9%) from 2023

Expenses

Down

$199,416

Down $13,149 (-6.2%) from 2023

Net Income

Up

$64,165

Up $15,451 (+32%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth61st percentile

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

$3.0M$2.0M$1.0M$0Assets 2011: $2,161,304Liabilities 2011: $53,900Net Assets 2011: $2,107,4042011Assets 2012: $2,014,151Liabilities 2012: $63,746Net Assets 2012: $1,950,4052012Assets 2013: $2,069,513Liabilities 2013: $78,533Net Assets 2013: $1,990,9802013Assets 2014: $2,200,865Liabilities 2014: $71,648Net Assets 2014: $2,129,2172014Assets 2015: $2,686,300Liabilities 2015: $84,905Net Assets 2015: $2,601,3952015Assets 2016: $2,522,429Liabilities 2016: $180,618Net Assets 2016: $2,341,8112016Assets 2017: $2,444,524Liabilities 2017: $109,443Net Assets 2017: $2,335,0812017Assets 2018: $2,404,374Liabilities 2018: $136,899Net Assets 2018: $2,267,4752018Assets 2019: $2,284,432Liabilities 2019: $137,120Net Assets 2019: $2,147,3122019Assets 2020: $2,091,767Liabilities 2020: $123,382Net Assets 2020: $1,968,3852020Assets 2021: $2,086,172Liabilities 2021: $67,392Net Assets 2021: $2,018,7802021Assets 2022: $1,789,748Liabilities 2022: $62,800Net Assets 2022: $1,726,9482022Assets 2023: $1,914,465Liabilities 2023: $88,849Net Assets 2023: $1,825,6162023Assets 2024: $2,072,021Liabilities 2024: $87,737Net Assets 2024: $1,984,2842024Assets 2025: $0Liabilities 2025: $0Net Assets 2025: $02025

Highlighted filing

2024

Assets$2,072,021
Liabilities$87,737
Net Assets$1,984,284
Open 2024 Filing

Operations Trend

Revenue Growth37th percentile

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

$4.0M$2.0M$0-$2.0MExpenses 2011: $193,9422011Expenses 2012: $282,7332012Expenses 2013: $305,5942013Revenue 2014: $278,611Expenses 2014: $334,836Net Income 2014: -$56,2252014Revenue 2015: $1,099,787Expenses 2015: $338,033Net Income 2015: $761,7542015Revenue 2016: $228,357Expenses 2016: $484,558Net Income 2016: -$256,2012016Revenue 2017: $339,616Expenses 2017: $415,053Net Income 2017: -$75,4372017Revenue 2018: $227,498Expenses 2018: $384,216Net Income 2018: -$156,7182018Revenue 2019: $259,228Expenses 2019: $444,677Net Income 2019: -$185,4492019Revenue 2020: $245,788Expenses 2020: $413,705Net Income 2020: -$167,9172020Revenue 2021: $325,111Expenses 2021: $540,206Net Income 2021: -$215,0952021Revenue 2022: $361,788Expenses 2022: $272,594Net Income 2022: $89,1942022Revenue 2023: $261,279Expenses 2023: $212,565Net Income 2023: $48,7142023Revenue 2024: $263,581Expenses 2024: $199,416Net Income 2024: $64,1652024Revenue 2025: $286,733Expenses 2025: $2,271,017Net Income 2025: -$1,984,2842025

Highlighted filing

2024

Revenue$263,581
Expenses$199,416
Net Income$64,165
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Nov 13, 2024
Return Version
2023v5.0
Gross Receipts
$481,385
Mission and Program Overview

Mission

Supporting nonprofit organizations whose mission is to assist individuals with mental and physical disabilities.

Supporting nonprofit organizations whose mission is to assist individuals with mental and physical disabilities by connecting people, creating opportunities and nurturing growth.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,811,172$1,973,107▲ $161,935
Cash and Non-Interest-Bearing Accounts$40,040$29,363▼ $10,677
Pledges and Grants Receivable$3,666$4,574▲ $908
Accounts Receivable$316$1,289▲ $973
Total Assets$1,914,465$2,072,021▲ $157,556
Other Assets Total$59,271$63,688▲ $4,417
Liabilities
Accounts Payable and Accrued Expenses$85,395$85,742▲ $347
Other Liabilities$3,454$1,995▼ $1,459
Total Liabilities$88,849$87,737▼ $1,112
Net Assets / Fund Balance
Net Assets With Donor Restrictions$1,747,674$1,741,902▼ $5,772
Net Assets Without Donor Restrictions$77,942$242,382▲ $164,440
Total Net Assets Fund Balance$1,825,616$1,984,284▲ $158,668
Total Liabilities and Net Assets / Fund Balance$1,914,465$2,072,021▲ $157,556

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$8,769$8,769

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$1,811,173$108,143▲ $242,382$188,592$1,973,106
2022$1,690,086$244,569▲ $77,942$201,424$1,811,173
2021$1,983,772$-14,994▼ $20,599$258,093$1,690,086
2020$2,003,708$65,527▲ $439,588$524,781$1,983,772
2019$2,202,664$141,576▲ $57,770$398,302$2,003,708
Compensation and Service Providers
Top Officer Pay86th percentile

Employees

NameTitleOtherTotal
Katie SladeExecutive Di$173,219$173,219
James PerryCFO$148,633$148,633

Board Members and Trustees

NameTitle
Frank EsserPresident
Brittney WeberDirector
Dave Mason JrDirector
Elijah LeeDirector
Frank DarrahDirector
Gia ShannonDirector
Jordan AlbornDirector
Stacey BentleyDirector
Steve LindamanDirector
Susan RolingerDirector
Katie SladeExecutive Director
Larry FoxPast Preside
Hillery B OberleSecretary
Matthew GaryTreasurer
Heather GundersonVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$126,998
Program Service Revenue
$0
Investment Income
$136,583
Other Revenue
$0
All Other Contributions
$126,998
Change in Net Assets
$64,165

Audited Revenue Reconciliation

Revenue per Audited Statements
$252,758
Revenue Not Reported on Financial Statements
$10,823
Revenue Not Reported on Form 990
$94,503
Total Revenue per Audited Statements
$347,261
Total Revenue per Form 990
$263,581
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$156,074
Total Fundraising Expense$116,032
Grants and Similar Amounts Paid$43,342
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other--$116,032$116,032
Grants to Domestic Orgs$33,963--$33,963
Fees for Services Management-$24,569-$24,569
Fees for Service Investment Mgmnt Fees-$10,823-$10,823
Grants to Domestic Individuals$9,379--$9,379
Other Expenses-$644-$644
Interest-$69-$69
Total Functional Expenses$43,342$40,042$116,032$199,416

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$199,416
Expenses per Audited Statements$188,593
Total Expenses per Audited Statements$188,593
Expenses Not Reported on Financial Statements$10,823
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Exceptional Persons IncWaterloo, IA501c3Further Epi Purpose$33,963
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
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
Annuity Liability$1,995
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
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
Yes

Governance Explanations

Form 990, Page 6, Part VI, Line 3

“Exceptional persons foundation has no employees. All work is done by exceptional persons, inc.'s employees which includes management and fundraising services.”

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

“The 990 and the annual audit are presented to the board of directors prior to submitting the form 990. The audit firm makes the presentation reviewing both documents with officers and directors.”

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

“The conflict of interest policy addresses the need to disclose any potential conflicts an officer or director may have. The conflict of interest form is completed and reviewed annually. Any conflict arising throughout the year is to be disclosed with completion of a new conflict of interest form at that time. The forms are reviewed and kept on file to assure the abstention from voting for any item relating to the conflict of an officer or director.”

Form 990, Page 6, Part VI, Line 15A

“Exceptional persons foundation (epf) does not have any employees of its own. All services are contracted with exceptional persons, inc. (epi). Epi goes through a process of board approval for its officers, directors and key employees.”

Form 990, Page 6, Part VI, Line 15B

“Exceptional persons foundation (epf) does not have any employees of its own. All services are contracted with exceptional persons, inc. (epi). Epi goes through a process of board approval for its officers, directors and key employees.”

Form 990, Page 6, Part VI, Line 19

“Governing documents, conflict of interest policy and financial statements are available to the public upon request made to the foundation. Requests are forwarded to the board of directors for prompt response.”

Filing and Contact Details

Filer

Filer Name
Exceptional Persons Foundation
EIN
42-1484814
Phone
3192326671
Address
760 ANSBOROUGH AVENUE, WATERLOO, IA 50701

Signing Officer

Name
Frank Esser
Title
President
Phone
3192326671
Signed
2024-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Frank Esser
Formed
1998
Legal Domicile
Ia
Voting Board Members
14
Independent Board Members
14
Employees
0
Volunteers
21

Preparer

Firm
Hogan - Hansen Pc
Address
3128 BROCKWAY ROAD, WATERLOO, IA 50701-5103
Preparer
Steven K Duggan CPA
Phone
3192335225
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Contract services - fundraisi 0 0 116,032”

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

“The foundation's permanently restricted net assets consist of permanent endowments of assets donated by exceptional persons, inc. And an individual donor. The use of endowment income and gains or losses are unrestricted. The corpus of the endowments are not allowed to be spent and will be held in permanently restricted net assets until further notice from exceptional persons, inc. Or the individual donor.”

Schedule D, Page 3, Part X

“Management annually makes an appropriate evaluation of any uncertain income tax positions based upon current statutes in completing these financial statements and the notes to the financial statements. As of june 30, 2024, management believes that there were no uncertain income tax positions for which a material change in the unrecognized effect would be reasonably possible within the next 12 months.”

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IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
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IRS990/GrantsToOrganizationsInd0true
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IRS990/OtherAssetsTotalGrp/EOYAmt063688
IRS990/OtherExpensesGrp/Desc0BAD DEBT EXPENSE
IRS990/OtherExpensesGrp/Desc1UNITED WAY/PAYPAL FEES
IRS990/OtherExpensesGrp/Desc2COMMUNITY FOUNDATION FEES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt03265
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1672
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2644
IRS990/OtherExpensesGrp/TotalAmt03265
IRS990/OtherExpensesGrp/TotalAmt1672
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IRS990/OtherWebsiteInd0X
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IRS990/PledgesAndGrantsReceivableGrp/EOYAmt04574
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0FRANK ESSER
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActy2Grp/Desc0ESSENTIAL NEEDS: SUPPLYING GROCERIES, MEDICATIONS, CLOTHING, EMERGENCY CHILD CARE, RENT ASSISTANCE AND OTHER ASSISTANCE TO PERSONS IN NEED.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt09379
IRS990/ProgSrvcAccomActy2Grp/GrantAmt09379
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0129163
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt051976
IRS990/PYInvestmentIncomeAmt0132116
IRS990/PYOtherExpensesAmt0160589
IRS990/PYRevenuesLessExpensesAmt048714
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IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt064165
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd0true
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd0false
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/OperateBenefitNonSuprtOrgInd0false
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd0true
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0420794846
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd0true
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd07
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt0174564
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0EXCEPTIONAL PERSONS INC
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine2Txt0EXCEPTIONAL PERSON INC
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType1Ind0X
IRS990ScheduleA/SupportSumAmt0174564
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/ScheduleBRequiredInd0true
IRS990ScheduleD/AgentTrusteeEtcInd0false
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt01811173
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt0108143
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt01973106
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0242382
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt0188592
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt01690086
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt0244569
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt01811173
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt077942
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt0201424
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt01983772
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt0-14994
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt01690086
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-20599
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt0258093
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt02003708
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt065527
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt01983772
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0439588
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt0524781
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt02202664
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt0141576
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt02003708
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt057770
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt0398302
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IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0true
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt010823
IRS990ScheduleD/ExpensesSubtotalAmt0188593
IRS990ScheduleD/FootnoteTextInd0X
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IRS990ScheduleD/InvestmentExpensesNotIncld2Amt010823
IRS990ScheduleD/InvestmentExpensesNotIncldAmt010823
IRS990ScheduleD/NetUnrealizedGainsInvstAmt094503
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt08769
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt08769
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01995
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ANNUITY LIABILITY
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.95100
IRS990ScheduleD/RevenueNotReportedAmt094503
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt010823
IRS990ScheduleD/RevenueSubtotalAmt0252758
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE FOUNDATION'S PERMANENTLY RESTRICTED NET ASSETS CONSIST OF PERMANENT ENDOWMENTS OF ASSETS DONATED BY EXCEPTIONAL PERSONS, INC. AND AN INDIVIDUAL DONOR. THE USE OF ENDOWMENT INCOME AND GAINS OR LOSSES ARE UNRESTRICTED. THE CORPUS OF THE ENDOWMENTS ARE NOT ALLOWED TO BE SPENT AND WILL BE HELD IN PERMANENTLY RESTRICTED NET ASSETS UNTIL FURTHER NOTICE FROM EXCEPTIONAL PERSONS, INC. OR THE INDIVIDUAL DONOR.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1MANAGEMENT ANNUALLY MAKES AN APPROPRIATE EVALUATION OF ANY UNCERTAIN INCOME TAX POSITIONS BASED UPON CURRENT STATUTES IN COMPLETING THESE FINANCIAL STATEMENTS AND THE NOTES TO THE FINANCIAL STATEMENTS. AS OF JUNE 30, 2024, MANAGEMENT BELIEVES THAT THERE WERE NO UNCERTAIN INCOME TAX POSITIONS FOR WHICH A MATERIAL CHANGE IN THE UNRECOGNIZED EFFECT WOULD BE REASONABLY POSSIBLE WITHIN THE NEXT 12 MONTHS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART V, LINE 4
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleD/TotalExpensesPerForm990Amt0199416
IRS990ScheduleD/TotalLiabilityAmt01995
IRS990ScheduleD/TotalRevenuePerForm990Amt0263581
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0347261
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0188593
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt09379
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0ESSENTIAL NEEDS ASSISTANC
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt05
IRS990ScheduleI/RecipientTable/CashGrantAmt033963
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501C3
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0FURTHER EPI PURPOSE

Document Assets

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Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,072,021
Liabilities
$87,737
Net assets
$1,984,284
Revenue
$263,581
Expenses
$199,416
Net income
$64,165
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.00$0.00$0.00$0.29$2.27$1.98
2024Detailed filing. Detailed filing data is available for this year.$2.07$0.09$1.98$0.26$0.20$0.06
2023Summary only. Only limited summary data is available for this year.$1.91$0.09$1.83$0.26$0.21$0.05
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.79$0.06$1.73$0.36$0.27$0.09
2021Summary only. Only limited summary data is available for this year.$2.09$0.07$2.02$0.33$0.54$0.22
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.09$0.12$1.97$0.25$0.41$0.17
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.28$0.14$2.15$0.26$0.44$0.19
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.40$0.14$2.27$0.23$0.38$0.16
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.44$0.11$2.34$0.34$0.42$0.08
2016Detailed filing. Detailed filing data is available for this year.$2.52$0.18$2.34$0.23$0.48$0.26
2015Detailed filing. Detailed filing data is available for this year.$2.69$0.08$2.60$1.10$0.34$0.76
2014Detailed filing. Detailed filing data is available for this year.$2.20$0.07$2.13$0.28$0.33$0.06
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.07$0.08$1.99$0.31
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.01$0.06$1.95$0.28
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.16$0.05$2.11$0.19