Civic Intelligence

Aldean Chaplin Memorial Trust

990 • Fiscal year 2013 • EIN 42-6060716

Jan 01, 2013 to Dec 31, 2013 • Filed on May 09, 2014

300 East 2nd Street52761

(563) 263-4221

Siviq Scores

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

Liabilities / Assets

24th percentile

0.00x

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

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Liabilities / Revenue

25th percentile

0.00x

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

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Net Margin

85th percentile

33%

Higher net margin than 85% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Top Officer Pay

51st percentile

$4,226

Higher top officer pay than 51% of similar nonprofits.

Top officer pay equals 18.1% of source-year revenue.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Asset Growth

65th percentile

8.6%

Faster asset growth than 65% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2012 to 2013

Revenue Growth

65th percentile

14%

Faster revenue growth than 65% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2011 to 2013

Assets

Up

$578,021

Up $45,763 (+8.6%) from 2012

Net Assets

Up

$578,021

Up $45,763 (+8.6%) from 2012

Liabilities

Flat

$0

Flat from 2012

Revenue

$23,325

No earlier filing loaded for comparison.

Expenses

Up

$15,540

Up $4,115 (+36%) from 2012

Net Income

$7,785

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $503,946Liabilities 2011: $0Net Assets 2011: $503,9462011Assets 2012: $532,258Liabilities 2012: $0Net Assets 2012: $532,2582012Assets 2013: $578,021Liabilities 2013: $0Net Assets 2013: $578,0212013Assets 2014: $611,467Liabilities 2014: $0Net Assets 2014: $611,4672014Assets 2015: $594,310Liabilities 2015: $0Net Assets 2015: $594,3102015Assets 2016: $628,631Liabilities 2016: $0Net Assets 2016: $628,6312016Assets 2017: $676,274Liabilities 2017: $0Net Assets 2017: $676,2742017Assets 2018: $630,744Liabilities 2018: $0Net Assets 2018: $630,7442018Assets 2019: $726,702Liabilities 2019: $0Net Assets 2019: $726,7022019Assets 2020: $752,303Liabilities 2020: $0Net Assets 2020: $752,3032020Assets 2021: $844,279Liabilities 2021: $0Net Assets 2021: $844,2792021Assets 2022: $734,296Liabilities 2022: $0Net Assets 2022: $734,2962022Assets 2023: $808,559Liabilities 2023: $0Net Assets 2023: $808,5592023Assets 2024: $898,990Liabilities 2024: $0Net Assets 2024: $898,9902024

Highlighted filing

2013

Assets$578,021
Liabilities$0
Net Assets$578,021

Operations Trend

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

$200K$150K$100K$50K$0-$50KRevenue 2011: $18,068Expenses 2011: $12,526Net Income 2011: $5,5422011Expenses 2012: $11,4252012Revenue 2013: $23,325Expenses 2013: $15,540Net Income 2013: $7,7852013Revenue 2014: $21,886Expenses 2014: $15,886Net Income 2014: $6,0002014Revenue 2015: $42,781Expenses 2015: $17,971Net Income 2015: $24,8102015Revenue 2016: $24,794Expenses 2016: $19,908Net Income 2016: $4,8862016Revenue 2017: $34,918Expenses 2017: $21,011Net Income 2017: $13,9072017Revenue 2018: $27,134Expenses 2018: $21,798Net Income 2018: $5,3362018Revenue 2019: $23,882Expenses 2019: $22,832Net Income 2019: $1,0502019Revenue 2020: $38,562Expenses 2020: $21,230Net Income 2020: $17,3322020Revenue 2021: $33,597Expenses 2021: $20,020Net Income 2021: $13,5772021Revenue 2022: $23,195Expenses 2022: $21,893Net Income 2022: $1,3022022Revenue 2023: $191,996Expenses 2023: $24,434Net Income 2023: $167,5622023Revenue 2024: $23,598Expenses 2024: $24,710Net Income 2024: -$1,1122024

Highlighted filing

2013

Revenue$23,325
Expenses$15,540
Net Income$7,785
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
May 9, 2014
Return Version
2013v3.1
Gross Receipts
$70,680
Mission and Program Overview

Mission

To provide care for the indigent elderly people.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$532,258$578,021▲ $45,763
Investments in Publicly Traded Securities$482,642$567,179▲ $84,537
Savings and Temporary Cash Investments$49,616$10,842▼ $38,774
Cash and Non-Interest-Bearing Accounts-$0-
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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$532,258$578,021▲ $45,763
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$532,258$578,021▲ $45,763
Total Liabilities and Net Assets / Fund Balance$532,258$578,021▲ $45,763
Compensation and Service Providers

Employees

NameTitleBaseTotal
First National BankTrust Officer$4,226$4,226
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$23,325
Other Revenue
$0
Change in Net Assets
$7,785
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$7,822
Salaries, Compensation, and Employee Benefits$4,226
Other Expenses$3,492
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$7,822--$7,822
Current Officers, Directors, Trustees, and Key Employees-$4,226-$4,226
Fees for Services Legal-$2,900-$2,900
Fees for Services Other-$550-$550
Other Expenses-$42-$42
Total Functional Expenses$7,822$7,718$0$15,540
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
42-1001870-170(b)(1)(A)(i)To Care for the Indigent Elderly$7,822
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
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
No
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

The trust officer reviews the 990 before filing the form 990.

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

The trustee performs an annual administrative review to enforce the compliance with the conflict of interest policy.

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

Documents are held by first national bank of muscatine as trustee and are available upon request.

Form 990, Part VI, Line 11A

The organization is governed by the trust department of first national bank of muscatine acting as trustee.

Form 990, Part VI, Line 8A

The organization is governed by the trust department of first national bank of muscatine acting as trustee.

Form 990, Part VI, Line 8B

The organization is governed by the trust department of first national bank of muscatine acting as trustee.

Filing and Contact Details

Filer

EIN
42-6060716

Signing Officer

Name
Michael Wilson
Title
Trust Officer
Signed
2014-05-09
Discuss with paid preparer
Yes

Organization Details

Formed
1963
Legal Domicile
Ia
Voting Board Members
1
Independent Board Members
0
Employees
0

Preparer

Preparer
Vicki a Beckey CPA
Phone
5632642727
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Decreases

BASIS ADJUSTMENT = -$640

Other Changes In Net Assets Or Fund Balances - Other Increases

ROUNDING = $1

FORM 990, SCHEDULE R, PART V, LINE 2D

The trustee decides each year the amount of the grant to senior resources based on the amount of net investment income earned on the investment assets.

Raw XML Appendix368 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/GainOrLossGrp/SecuritiesAmt07645
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IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0true
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IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt055000
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IRS990/InformationTechnologyGrp/TotalAmt00
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IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
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IRS990/LocalChaptersInd0false
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE TRUST DOCUMENTS DO NOT PROVIDE PROCEDURES FOR MONITORING THE USE OF THE GRANT FUNDS BY SENIOR RESOURCES.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE TRUST OFFICER REVIEWS THE 990 BEFORE FILING THE FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE TRUSTEE PERFORMS AN ANNUAL ADMINISTRATIVE REVIEW TO ENFORCE THE COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DOCUMENTS ARE HELD BY FIRST NATIONAL BANK OF MUSCATINE AS TRUSTEE AND ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BASIS ADJUSTMENT = -$640
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ROUNDING = $1
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION IS GOVERNED BY THE TRUST DEPARTMENT OF FIRST NATIONAL BANK OF MUSCATINE ACTING AS TRUSTEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION IS GOVERNED BY THE TRUST DEPARTMENT OF FIRST NATIONAL BANK OF MUSCATINE ACTING AS TRUSTEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE ORGANIZATION IS GOVERNED BY THE TRUST DEPARTMENT OF FIRST NATIONAL BANK OF MUSCATINE ACTING AS TRUSTEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THE TRUSTEE DECIDES EACH YEAR THE AMOUNT OF THE GRANT TO SENIOR RESOURCES BASED ON THE AMOUNT OF NET INVESTMENT INCOME EARNED ON THE INVESTMENT ASSETS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Changes In Net Assets Or Fund Balances - Other Decreases
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Changes In Net Assets Or Fund Balances - Other Increases
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, LINE 11A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, LINE 8A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART VI, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, SCHEDULE R, PART V, LINE 2d
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 7
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine10117 W 3RD STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City0MUSCATINE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/State0IA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCode052761
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt07822
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0TRUSTEE DECIDES
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine10SENIOR RESOURCES
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0b
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0532258
IRS990/TotalAssetsEOYAmt0578021
IRS990/TotalAssetsGrp/BOYAmt0532258
IRS990/TotalAssetsGrp/EOYAmt0578021
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt07718
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt07822
IRS990/TotalFunctionalExpensesGrp/TotalAmt015540
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0532258
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0578021
IRS990/TotalProgramServiceExpensesAmt07822
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt04226
IRS990/TotalRevenueGrp/ExclusionAmt023325
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt023325
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0532258
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0578021
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt01
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL WILSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUST OFFICER
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-05-09
ReturnHeader/Filer/BusinessName/BusinessNameLine10ALDEAN CHAPLIN MEMORIAL TRUST
ReturnHeader/Filer/BusinessName/BusinessNameLine20CO FNB
ReturnHeader/Filer/BusinessNameControlTxt0ALDE
ReturnHeader/Filer/EIN0426060716
ReturnHeader/Filer/USAddress/AddressLine10300 EAST 2ND STREET
ReturnHeader/Filer/USAddress/City0MUSCATINE
ReturnHeader/Filer/USAddress/State0IA
ReturnHeader/Filer/USAddress/ZIPCode052761
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10TD&T CPAs and Advisors PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10500 Cedar St
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0Muscatine
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0IA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode052761
ReturnHeader/PreparerPersonGrp/PhoneNum05632642727
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0VICKI A BECKEY CPA
ReturnHeader/ReturnTs02014-05-09T10:02:33-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$8.99$0.00$8.99$0.24$0.25$0.01
2023Detailed filing. Detailed filing data is available for this year.$8.09$0.00$8.09$1.92$0.24$1.68
2022Detailed filing. Detailed filing data is available for this year.$7.34$0.00$7.34$0.23$0.22$0.01
2021Detailed filing. Detailed filing data is available for this year.$8.44$0.00$8.44$0.34$0.20$0.14
2020Detailed filing. Detailed filing data is available for this year.$7.52$0.00$7.52$0.39$0.21$0.17
2019Detailed filing. Detailed filing data is available for this year.$7.27$0.00$7.27$0.24$0.23$0.01
2018Detailed filing. Detailed filing data is available for this year.$6.31$0.00$6.31$0.27$0.22$0.05
2017Detailed filing. Detailed filing data is available for this year.$6.76$0.00$6.76$0.35$0.21$0.14
2016Detailed filing. Detailed filing data is available for this year.$6.29$0.00$6.29$0.25$0.20$0.05
2015Detailed filing. Detailed filing data is available for this year.$5.94$0.00$5.94$0.43$0.18$0.25
2014Detailed filing. Detailed filing data is available for this year.$6.11$0.00$6.11$0.22$0.16$0.06
2013Detailed filing. Detailed filing data is available for this year.$5.78$0.00$5.78$0.23$0.16$0.08
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.32$0.00$5.32$0.11
2011Summary only. Only limited summary data is available for this year.$5.04$0.00$5.04$0.18$0.13$0.06