Civic Intelligence

Abner & Eliza Black Memorial Fund

EIN 42-6062134 • Winterset, IA

F M State Bank Bldg PO Box 230Winterset, IA 50273
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

61st percentile

0.00x

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

<$500k nonprofits • Source year 2024

Liabilities / Revenue

62nd percentile

0.00x

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

<$500k nonprofits • Source year 2024

Net Margin

10th percentile

-116%

Higher net margin than 10% of similar nonprofits.

<$500k nonprofits • Source year 2024

Top Officer Pay

84th percentile

$150

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 0.9% of source-year revenue.

<$500k nonprofits • Source year 2024

Asset Growth

43rd percentile

-5.9%

Faster asset growth than 43% of similar nonprofits.

<$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

16th percentile

-55%

Faster revenue growth than 16% of similar nonprofits.

<$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$220,208

Down $13,737 (-5.9%) from 2023

Liabilities

Down

$0

Down $1 (-100%) from 2023

Net Assets

$220,208

No earlier filing loaded for comparison.

Revenue

Down

$17,010

Down $21,047 (-55%) from 2023

Expenses

Up

$36,745

Up $5,702 (+18%) from 2023

Net Income

Down

-$19,735

Down $26,749 (-381%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$300K$200K$100K$0Assets 2010: $118,327Liabilities 2010: $0Net Assets 2010: $118,3272010Assets 2011: $92,382Liabilities 2011: $02011Assets 2012: $90,139Liabilities 2012: $0Net Assets 2012: $90,1392012Assets 2013: $102,024Liabilities 2013: $02013Assets 2014: $90,243Liabilities 2014: $0Net Assets 2014: $90,2432014Assets 2015: $171,904Liabilities 2015: $0Net Assets 2015: $171,9042015Assets 2016: $171,961Liabilities 2016: $0Net Assets 2016: $171,9612016Assets 2017: $216,299Liabilities 2017: $0Net Assets 2017: $216,2992017Assets 2019: $214,774Liabilities 2019: $0Net Assets 2019: $214,7742019Assets 2020: $234,123Liabilities 2020: $0Net Assets 2020: $234,1232020Assets 2021: $238,549Liabilities 2021: $0Net Assets 2021: $238,5492021Assets 2022: $235,350Liabilities 2022: $0Net Assets 2022: $235,3502022Assets 2023: $233,945Liabilities 2023: $12023Assets 2024: $220,208Liabilities 2024: $0Net Assets 2024: $220,2082024

Highlighted filing

2024

Assets$220,208
Liabilities$0
Net Assets$220,208

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$100K$50K$0-$50KExpenses 2010: $11,9022010Revenue 2011: -$10,747Expenses 2011: $9,646Net Income 2011: -$20,3932011Expenses 2012: $21,6252012Revenue 2013: $12,561Expenses 2013: $9,552Net Income 2013: $3,0092013Revenue 2014: $13,348Expenses 2014: $24,795Net Income 2014: -$11,4472014Revenue 2015: $99,068Expenses 2015: $25,240Net Income 2015: $73,8282015Revenue 2016: $25,654Expenses 2016: $25,986Net Income 2016: -$3322016Revenue 2017: $63,284Expenses 2017: $11,029Net Income 2017: $52,2552017Revenue 2019: $11,407Expenses 2019: $18,386Net Income 2019: -$6,9792019Revenue 2020: $24,508Expenses 2020: $30,645Net Income 2020: -$6,1372020Revenue 2021: $29,127Expenses 2021: $15,883Net Income 2021: $13,2442021Revenue 2022: $17,717Expenses 2022: $29,324Net Income 2022: -$11,6072022Revenue 2023: $38,057Expenses 2023: $31,043Net Income 2023: $7,0142023Revenue 2024: $17,010Expenses 2024: $36,745Net Income 2024: -$19,7352024

Highlighted filing

2024

Revenue$17,010
Expenses$36,745
Net Income-$19,735

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.20$0.00$2.20$0.17$0.37$0.20
2023Summary only. Only limited summary data is available for this year.$2.34$0.00$0.38$0.31$0.07
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.35$0.00$2.35$0.18$0.29$0.12
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.39$0.00$2.39$0.29$0.16$0.13
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.34$0.00$2.34$0.25$0.31$0.06
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.15$0.00$2.15$0.11$0.18$0.07
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.16$0.00$2.16$0.63$0.11$0.52
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.72$0.00$1.72$0.26$0.26$0.00
2015Detailed filing. Detailed filing data is available for this year.$1.72$0.00$1.72$0.99$0.25$0.74
2014Detailed filing. Detailed filing data is available for this year.$0.90$0.00$0.90$0.13$0.25$0.11
2013Summary only. Only limited summary data is available for this year.$1.02$0.00$0.13$0.10$0.03
2012Detailed filing. Detailed filing data is available for this year.$0.90$0.00$0.90$0.22
2011Summary only. Only limited summary data is available for this year.$0.92$0.00$0.11$0.10$0.20
2010Detailed filing. Detailed filing data is available for this year.$1.18$0.00$1.18$0.12
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 19, 2025
Return Version
2024v5.2
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jason SaltonTrustee-$150-$150
CAROL KIERNANTrusteePT$150-$150
Filing and Contact Details

Filer

Filer Name
Abner & Eliza Black Memorial Fund
EIN
42-6062134
Phone
5154623731
Address
F M STATE BANK BLDG PO BOX 230, WINTERSET, IA 50273

Signing Officer

Name
Carol Kiernan
Title
Trustee
Signed
2025-09-19
Discuss with paid preparer
Yes

Preparer

Firm
Jordan Oliver Walters & Smith PC
Address
PO Box 230, Winterset, IA 50273
Preparer
Jerrold B Oliver
Phone
5154623731
Raw XML Appendix283 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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IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/CityNm3Winterset
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/CityNm4Winterset
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/CityNm5Winterset
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/CityNm6Macksburg
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/StateAbbreviationCd0IA
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/StateAbbreviationCd1IA
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/StateAbbreviationCd2IA
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/StateAbbreviationCd3IA
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/StateAbbreviationCd4IA
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/StateAbbreviationCd5IA
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/StateAbbreviationCd6IA
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/ZIPCd050273
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/ZIPCd150273
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/ZIPCd250273
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/ZIPCd350273
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/ZIPCd450273
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/ZIPCd550273
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/ZIPCd650273
IRS990PF/SupplementaryInformationGrp/TotalGrantOrContriPdDurYrAmt034000
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/LoansOrLoanGuaranteesInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/PerformanceOfServicesEtcInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/PurchaseOfAssetsNonchrtblEOInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/ReimbursementArrangementsInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/RelationshipsNonchrtblEOInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/RentalOfFacilitiesOthAssetsInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/SalesOrExchangesOfAssetsInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/SharingOfFacilitiesEtcInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/TrnsfrOfCashToNonchrtblEOInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/TrnsfrOtherAssetNonchrtblEOInd0false
IRS990PF/UndistributedIncomeGrp/AppliedToCurrentYearAmt04494
IRS990PF/UndistributedIncomeGrp/AppliedToYear1Amt031178
IRS990PF/UndistributedIncomeGrp/DistributableAsAdjustedAmt033797
IRS990PF/UndistributedIncomeGrp/QualifyingDistributionsAmt035672
IRS990PF/UndistributedIncomeGrp/TreatedAsDistriFromCorpusAmt00
IRS990PF/UndistributedIncomeGrp/UndistributedIncomeCYAmt029303
IRS990PF/UndistributedIncomeGrp/UndistributedIncomePYAmt031178
LegalFeesSchedule/LegalFeesGrp/AdjustedNetIncomeAmt01000
LegalFeesSchedule/LegalFeesGrp/CategoryTxt0Jerrold B. Oliver
LegalFeesSchedule/LegalFeesGrp/DisbursementsCharitablePrpsAmt01000
LegalFeesSchedule/LegalFeesGrp/LegalFeesAmt01000
LegalFeesSchedule/LegalFeesGrp/NetInvestmentIncomeAmt01000
OtherIncreasesSchedule/OtherIncreasesDetail/Amt05998
OtherIncreasesSchedule/OtherIncreasesDetail/Desc0Misc
TaxesSchedule/TaxesDetail/AdjustedNetIncomeAmt0152
TaxesSchedule/TaxesDetail/Amt0152
TaxesSchedule/TaxesDetail/Amt1566
TaxesSchedule/TaxesDetail/Amt2507
TaxesSchedule/TaxesDetail/CategoryTxt0EJ- FOREIGN TAX PAID
TaxesSchedule/TaxesDetail/CategoryTxt1IRS Excise Taxes-4720
TaxesSchedule/TaxesDetail/CategoryTxt2IRS Excise Taxes-4940
TaxesSchedule/TaxesDetail/DisbursementsCharitablePrpsAmt0152
TaxesSchedule/TaxesDetail/NetInvestmentIncomeAmt0152
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CAROL KIERNAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Trustee
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ABNER & ELIZA BLACK MEMORIAL FUND
ReturnHeader/Filer/BusinessNameControlTxt0ABNE
ReturnHeader/Filer/EIN0426062134
ReturnHeader/Filer/PhoneNum05154623731
ReturnHeader/Filer/USAddress/AddressLine1Txt0F M STATE BANK BLDG PO BOX 230
ReturnHeader/Filer/USAddress/CityNm0WINTERSET
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IA
ReturnHeader/Filer/USAddress/ZIPCd050273
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0421431982
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Jordan Oliver Walters & Smith PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 230
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Winterset
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd050273
ReturnHeader/PreparerPersonGrp/PhoneNum05154623731
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Jerrold B Oliver
ReturnHeader/ReturnTs02025-09-19T12:11:52-07:00
ReturnHeader/ReturnTypeCd0990PF
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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