Civic Intelligence

Abner & Eliza Black Memorial Fund

990PF • Fiscal year 2020 • EIN 42-6062134

Jan 01, 2020 to Dec 31, 2020 • Filed on Jul 15, 2021

Organization Profile
F M State Bank Bldg PO Box 230Winterset, IA 50273

(515) 462-3731

Siviq Scores

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

Liabilities / Assets

57th percentile

0.00x

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

2020 filings • <$500k nonprofits • Source year 2020

Liabilities / Revenue

57th percentile

0.00x

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

2020 filings • <$500k nonprofits • Source year 2020

Net Margin

22nd percentile

-25%

Higher net margin than 22% of similar nonprofits.

2020 filings • <$500k nonprofits • Source year 2020

Top Officer Pay

77th percentile

$150

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 0.6% of source-year revenue.

2020 filings • <$500k nonprofits • Source year 2020

Asset Growth

62nd percentile

9.0%

Faster asset growth than 62% of similar nonprofits.

2020 filings • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

94th percentile

115%

Faster revenue growth than 94% of similar nonprofits.

2020 filings • <$500k nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets57th percentile

Assets

Up

$234,123

Up $19,349 (+9.0%) from 2019

Net Assets

Up

$234,123

Up $19,349 (+9.0%) from 2019

Liabilities

Flat

$0

Flat from 2019

Revenue And Expenses
Liabilities / Revenue57th percentileNet Margin22nd percentile

Revenue

Up

$24,508

Up $13,101 (+115%) from 2019

Expenses

Up

$30,645

Up $12,259 (+67%) from 2019

Net Income

Up

-$6,137

Up $842 (+12%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth62nd percentile

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

$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

2020

Assets$234,123
Liabilities$0
Net Assets$234,123
Open 2020 Filing

Operations Trend

Revenue Growth94th percentile

Revenue, expenses, and net income across loaded years, with this 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

2020

Revenue$24,508
Expenses$30,645
Net Income-$6,137
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Jul 15, 2021
Return Version
2020v4.0
Compensation and Service Providers
Top Officer Pay77th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
JIM NELSONTrustee-$150-$150
EVA M SHORTTrustee-$150-$150
CAROL KIERNANTrustee-$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
2021-07-15
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 Appendix305 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
GeneralExplanationAttachment/GeneralExplanationGrp/FormAndLineReferenceDesc0General Explanation Supplemental Information for Form 990-PF
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IRS990PF/AnalysisIncomeProducingActyGrp/DivAndIntFromSecPartVIIGrp/ExclusionCd03
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IRS990PF/MethodOfAccountingCashInd0X
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IRS990PF/SummaryOfDirectChrtblActyGrp/Description1Txt0THIS TRUST AWARDS SCHOLARSHIPS TO PERSONS UNDER 21 YEARS OF AGE WHEN THEY FIRST APPLY, WHO ARE PHYSICALLY HANDICAPPED AND ARE RESIDENTS OF MADISON COUNTY, IOWA, TO FURTHER THEIR EDUCATION BEYOND THE HIGH SCHOOL LEVEL.
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IRS990PF/SupplementaryInformationGrp/ApplicationSubmissionInfoGrp/RestrictionsOnAwardsTxt0APPLICANTS MUST BE RESIDENTS OF MADISON COUNTY, IOWA, PHYSICALLY HANDICAPPED, AND UNDER THE AGE OF 21 YEARS WHEN THEY FIRST APPLY.
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IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/AddressLine1Txt02048 BURR OAK AVE
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/AddressLine1Txt11900 PAMMEL PARK RD
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/AddressLine1Txt2502 E JEFFERSON ST
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/AddressLine1Txt3604 WEST BENTON
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/AddressLine1Txt41310 W JEFFERSON
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/CityNm0WINTERSET
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/CityNm1WINTERSET
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/CityNm2WINTERSET
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/CityNm3WINTERSET
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/CityNm4WINTERSET
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IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/StateAbbreviationCd3IA
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/StateAbbreviationCd4IA
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/TotalGrantOrContriPdDurYrAmt027500
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/AppliedToCurrentYearAmt05096
IRS990PF/UndistributedIncomeGrp/AppliedToYear1Amt023971
IRS990PF/UndistributedIncomeGrp/DistributableAsAdjustedAmt023648
IRS990PF/UndistributedIncomeGrp/QualifyingDistributionsAmt029067
IRS990PF/UndistributedIncomeGrp/TreatedAsDistriFromCorpusAmt00
IRS990PF/UndistributedIncomeGrp/UndistributedIncomeCYAmt018552
IRS990PF/UndistributedIncomeGrp/UndistributedIncomePYAmt023971
LegalFeesSchedule/LegalFeesGrp/AdjustedNetIncomeAmt01000
LegalFeesSchedule/LegalFeesGrp/CategoryTxt0JORDAN, OLIVER, WALTERS & SMITH, P.C.
LegalFeesSchedule/LegalFeesGrp/DisbursementsCharitablePrpsAmt01000
LegalFeesSchedule/LegalFeesGrp/LegalFeesAmt01000
LegalFeesSchedule/LegalFeesGrp/NetInvestmentIncomeAmt01000
OtherExpensesSchedule/OtherExpensesScheduleGrp/AdjustedNetIncomeAmt010
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc0COURT COSTS
OtherExpensesSchedule/OtherExpensesScheduleGrp/DisbursementsCharitablePrpsAmt010
OtherExpensesSchedule/OtherExpensesScheduleGrp/NetInvestmentIncomeAmt010
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt010
TaxesSchedule/TaxesDetail/AdjustedNetIncomeAmt0107
TaxesSchedule/TaxesDetail/Amt0255
TaxesSchedule/TaxesDetail/Amt1107
TaxesSchedule/TaxesDetail/Amt21323
TaxesSchedule/TaxesDetail/CategoryTxt0BALANCE EXCISE TAX
TaxesSchedule/TaxesDetail/CategoryTxt1EJ- FOREIGN TAX PAID
TaxesSchedule/TaxesDetail/CategoryTxt2FORM 4720 TAX
TaxesSchedule/TaxesDetail/DisbursementsCharitablePrpsAmt0107
TaxesSchedule/TaxesDetail/NetInvestmentIncomeAmt0107
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CAROL KIERNAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Trustee
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-07-15
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/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/ReturnTs02021-07-15T09:18:13-07:00
ReturnHeader/ReturnTypeCd0990PF
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0CAROL
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0KIERNAN
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

Document Assets

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Filings

Displayed year

2020 • Form 990PFDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$234,123
Liabilities
$0
Net assets
$234,123
Revenue
$24,508
Expenses
$30,645
Net income
-$6,137
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
2020Detailed filing. Detailed filing data is available for this year.$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