Civic Intelligence

Exceptional Persons Foundation

990 • Fiscal year 2025 • EIN 42-1484814

Jul 01, 2024 to Jun 30, 2025 • Filed on Dec 18, 2025

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

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2025

Liabilities / Revenue

34th percentile

0.00x

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

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

Net Margin

1st percentile

-692%

Higher net margin than 1% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2025

Asset Growth

1st percentile

-100%

Faster asset growth than 1% of similar nonprofits.

2025 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2025

Revenue Growth

46th percentile

4.8%

Faster revenue growth than 46% of similar nonprofits.

2025 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2025

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$0

Down $1,914,465 (-100%) from 2023

Net Assets

Down

$0

Down $1,825,616 (-100%) from 2023

Liabilities

Down

$0

Down $88,849 (-100%) from 2023

Revenue And Expenses
Liabilities / Revenue34th percentileNet Margin1st percentile

Revenue

Up

$286,733

Up $25,454 (+9.7%) from 2023

Expenses

Up

$2,271,017

Up $2,058,452 (+968%) from 2023

Net Income

Down

-$1,984,284

Down $2,032,998 (-4173%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth1st 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 2025: $0Liabilities 2025: $0Net Assets 2025: $02025

Highlighted filing

2025

Assets$0
Liabilities$0
Net Assets$0
Open 2025 Filing

Operations Trend

Revenue Growth46th 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 2025: $286,733Expenses 2025: $2,271,017Net Income 2025: -$1,984,2842025

Highlighted filing

2025

Revenue$286,733
Expenses$2,271,017
Net Income-$1,984,284
Open 2025 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Dec 18, 2025
Return Version
2024v5.0
Gross Receipts
$510,245
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$1,973,107--
Cash and Non-Interest-Bearing Accounts$29,363--
Pledges and Grants Receivable$4,574--
Accounts Receivable$1,289--
Total Assets$2,072,021$0▼ $2,072,021
Other Assets Total$63,688--
Liabilities
Accounts Payable and Accrued Expenses$85,742--
Other Liabilities$1,995--
Total Liabilities$87,737$0▼ $87,737
Net Assets / Fund Balance
Net Assets With Donor Restrictions$1,741,902$1,984,285▲ $242,383
Net Assets Without Donor Restrictions$242,382$-1,984,285▼ $2,226,667
Total Net Assets Fund Balance$1,984,284$0▼ $1,984,284
Total Liabilities and Net Assets / Fund Balance$2,072,021$0▼ $2,072,021

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$8,769$8,769

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$1,973,106$205,016▲ $109,794$2,287,916-
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
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleOtherTotal
Katie SladeExecutive Di$191,235$191,235
James PerryCFO$105,087$105,087

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
$176,939
Program Service Revenue
$0
Investment Income
$109,794
Other Revenue
$0
All Other Contributions
$176,939
Change in Net Assets
$-1,984,284

Audited Revenue Reconciliation

Revenue per Audited Statements
$286,733
Total Revenue per Audited Statements
$286,733
Total Revenue per Form 990
$286,733
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$2,214,552
Other Expenses$56,465
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$2,214,467--$2,214,467
Fees for Services Management-$55,479-$55,479
Other Expenses-$446-$446
Grants to Domestic Individuals$85--$85
Interest-$23-$23
Total Functional Expenses$2,214,552$56,465$0$2,271,017

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,271,017
Total Expenses per Audited Statements$2,271,017
Total Expenses per Form 990$2,271,017
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Exceptional Persons IncWaterloo, IA501c3Further Epi Purpose$42,258
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
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
Katie Slade
Title
Executive Director
Phone
3192326671
Signed
2025-12-18
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
20

Preparer

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

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. Assets at 06/30/2025 were transferred to exceptional persons, inc. Upon dissolution in accordance with the foundation's articles of incorporation and internal revenue code.”

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, 2025, 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.”

Raw XML AppendixShowing 400 of 569 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/AccountsPayableAccrExpnssGrp/BOYAmt085742
IRS990/AccountsReceivableGrp/BOYAmt01289
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0SUPPORTING NONPROFIT ORGANIZATIONS WHOSE MISSION IS TO ASSIST INDIVIDUALS WITH MENTAL AND PHYSICAL DISABILITIES BY CONNECTING PEOPLE, CREATING OPPORTUNITIES AND NURTURING GROWTH.
IRS990/AllOtherContributionsAmt0176939
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BooksInCareOfDetail/PersonNm0KRISTIN SNYDER
IRS990/BooksInCareOfDetail/PhoneNum03192326671
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0760 ANSBOROUGH AVENUE
IRS990/BooksInCareOfDetail/USAddress/CityNm0WATERLOO
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd050701
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt029363
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/ContractTerminationInd0X
IRS990/CreditCounselingInd0true
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0176939
IRS990/CYGrantsAndSimilarPaidAmt02214552
IRS990/CYInvestmentIncomeAmt0109794
IRS990/CYOtherExpensesAmt056465
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-1984284
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt02271017
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0286733
IRS990/DAFExcessBusinessHoldingsInd0false
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0true
IRS990/Desc0EXCEPTIONAL PERSONS, INC: SUPPORTING NONPROFIT ORGANIZATIONS WHOSE MISSION IS TO ASSIST INDIVIDUALS WITH MENTAL AND PHYSICAL DISABILITIES.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt01741902
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt01984285
IRS990/DonorRstrOrQuasiEndowmentsInd0true
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt02214467
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt055479
IRS990/FeesForServicesManagementGrp/TotalAmt055479
IRS990/FinalReturnInd0X
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt140.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt80.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt00.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt50.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt60.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt70.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt80.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt90.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt100.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt110.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt120.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt130.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt140.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt150.50
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/IndividualTrusteeOrDirectorInd13X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt033008
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt14417
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/OtherCompensationAmt140
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt150
IRS990/Form990PartVIISectionAGrp/PersonNm0KATIE SLADE
IRS990/Form990PartVIISectionAGrp/PersonNm1JAMES PERRY
IRS990/Form990PartVIISectionAGrp/PersonNm2FRANK ESSER
IRS990/Form990PartVIISectionAGrp/PersonNm3HEATHER GUNDERSON
IRS990/Form990PartVIISectionAGrp/PersonNm4HILLERY B OBERLE
IRS990/Form990PartVIISectionAGrp/PersonNm5MATTHEW GARY
IRS990/Form990PartVIISectionAGrp/PersonNm6LARRY FOX
IRS990/Form990PartVIISectionAGrp/PersonNm7STACEY BENTLEY
IRS990/Form990PartVIISectionAGrp/PersonNm8STEVE LINDAMAN
IRS990/Form990PartVIISectionAGrp/PersonNm9JORDAN ALBORN
IRS990/Form990PartVIISectionAGrp/PersonNm10FRANK DARRAH
IRS990/Form990PartVIISectionAGrp/PersonNm11ELIJAH LEE
IRS990/Form990PartVIISectionAGrp/PersonNm12DAVE MASON JR
IRS990/Form990PartVIISectionAGrp/PersonNm13SUSAN ROLINGER
IRS990/Form990PartVIISectionAGrp/PersonNm14GIA SHANNON
IRS990/Form990PartVIISectionAGrp/PersonNm15BRITTNEY WEBER
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/ReportableCompFromOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt0158227
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt1100670
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/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/TitleTxt0EXECUTIVE DI
IRS990/Form990PartVIISectionAGrp/TitleTxt1CFO
IRS990/Form990PartVIISectionAGrp/TitleTxt2PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt5TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt6PAST PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01998
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/SecuritiesAmt055700
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt014
IRS990/GrantAmt02214467
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt085
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt085
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt02214467
IRS990/GrantsToDomesticOrgsGrp/TotalAmt02214467
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0true
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0279212
IRS990/GrossReceiptsAmt0510245
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt014
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InterestGrp/ManagementAndGeneralAmt023
IRS990/InterestGrp/TotalAmt023
IRS990/InvestmentIncomeGrp/ExclusionAmt054094
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt054094
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt01973107
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt08769
IRS990/LandBldgEquipCostOrOtherBssAmt08769
IRS990/LegalDomicileStateCd0IA
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0223512
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0SUPPORTING NONPROFIT ORGANIZATIONS WHOSE MISSION IS TO ASSIST INDIVIDUALS WITH MENTAL AND PHYSICAL DISABILITIES BY CONNECTING PEOPLE, CREATING OPPORTUNITIES AND NURTURING GROWTH.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt01984284
IRS990/NetAssetsOrFundBalancesEOYAmt00
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt055700
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt055700
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0242382
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0-1984285
IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt063688
IRS990/OtherExpensesGrp/Desc0COMMUNITY FOUNDATION FEES
IRS990/OtherExpensesGrp/Desc1UNITED WAY/PAYPAL FEES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0517
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1446
IRS990/OtherExpensesGrp/TotalAmt0517
IRS990/OtherExpensesGrp/TotalAmt1446
IRS990/OtherLiabilitiesGrp/BOYAmt01995
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt04574
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/ExpenseAmt085
IRS990/ProgSrvcAccomActy2Grp/GrantAmt085
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0126998
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt043342
IRS990/PYInvestmentIncomeAmt0136583
IRS990/PYOtherExpensesAmt0156074
IRS990/PYRevenuesLessExpensesAmt064165
IRS990/PYTotalExpensesAmt0199416
IRS990/PYTotalRevenueAmt0263581
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-1984284
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
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/SupportAmt02269946
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0EXCEPTIONAL PERSONS INC
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine2Txt0EXCEPTIONAL PERSON INC
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType1Ind0X
IRS990ScheduleA/SupportSumAmt02269946
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/BeginningYearBalanceAmt01973106
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt0205016
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0109794
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt02287916
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt01811173
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt0108143
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt01973106
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0242382
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt0188592
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt01690086
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt0244569
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt01811173
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt077942
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt0201424
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt01983772
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt0-14994
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt01690086
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-20599
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt0258093
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt02003708
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt065527
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt01983772
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0439588
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt0524781
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0true
IRS990ScheduleD/EquipmentGrp/DepreciationAmt08769
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt08769
IRS990ScheduleD/ExpensesSubtotalAmt02271017
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/RevenueSubtotalAmt0286733
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. ASSETS AT 06/30/2025 WERE TRANSFERRED TO EXCEPTIONAL PERSONS, INC. UPON DISSOLUTION IN ACCORDANCE WITH THE FOUNDATION'S ARTICLES OF INCORPORATION AND INTERNAL REVENUE CODE.
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, 2025, 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
IRS990ScheduleD/TotalExpensesPerForm990Amt02271017
IRS990ScheduleD/TotalRevenuePerForm990Amt0286733
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0286733
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02271017
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt042258
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501C3
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt02172209
IRS990ScheduleI/RecipientTable/NonCashAssistanceDesc0INVESTMENTS
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0FURTHER EPI PURPOSE
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0EXCEPTIONAL PERSONS INC
IRS990ScheduleI/RecipientTable/RecipientEIN0420794846
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0PO BOX 4090
IRS990ScheduleI/RecipientTable/USAddress/CityNm0WATERLOO
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0IA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd0507044090
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc0FMV
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0EXCEPTIONAL PERSONS FOUNDATION(EPF) PROVIDES GRANT FUNDS TO ITS RELATED ORGANIZATION, EXCEPTIONAL PERSONS, INC.(EPI), FOR WHICH EPI MAKES QUARTERLY REQUESTS. EPF'S BOARD REVIEWS THE REQUESTS AND APPROVES FUNDS PAID TO EPI.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, PAGE 1, PART I, LINE 2
IRS990ScheduleI/Total501c3OrgCnt01
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0158227
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt010336
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt022672

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$0
Liabilities
$0
Net assets
$0
Revenue
$286,733
Expenses
$2,271,017
Net income
-$1,984,284
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.29$2.27$1.98
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