Civic Intelligence

Union County Development Associatio

990 • Fiscal year 2022 • EIN 42-6075535

Jan 01, 2022 to Dec 31, 2022 • Filed on May 09, 2023

Organization ProfileWWW.UNIONCOUNTYIOWA.COM
301 W MontgomeryCreston, IA 50801

(641) 782-2003

Siviq Scores

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

Liabilities / Assets

52nd percentile

0.17x

Higher debt load relative to assets than 52% of similar nonprofits.

2022 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

89th percentile

0.70x

Higher debt load relative to revenue than 89% of similar nonprofits.

2022 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2022

Net Margin

18th percentile

-7.4%

Higher net margin than 18% of similar nonprofits.

2022 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

30th percentile

$61,024

Higher top officer pay than 30% of similar nonprofits.

Top officer pay equals 22.1% of source-year revenue.

2022 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2022

Asset Growth

35th percentile

-3.8%

Faster asset growth than 35% of similar nonprofits.

2022 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

8th percentile

-22%

Faster revenue growth than 8% of similar nonprofits.

2022 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets52nd percentile

Assets

Down

$1,111,285

Down $44,152 (-3.8%) from 2021

Net Assets

Down

$918,876

Down $20,348 (-2.2%) from 2021

Liabilities

Down

$192,409

Down $23,804 (-11%) from 2021

Revenue And Expenses
Liabilities / Revenue89th percentileNet Margin18th percentile

Revenue

Down

$275,606

Down $78,721 (-22%) from 2021

Expenses

Down

$295,954

Down $46,256 (-14%) from 2021

Net Income

Down

-$20,348

Down $32,465 (-268%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth35th percentile

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

$1.5M$1.0M$500K$0Assets 2011: $582,687Liabilities 2011: $238,850Net Assets 2011: $343,8372011Assets 2012: $850,106Liabilities 2012: $377,845Net Assets 2012: $472,2612012Assets 2013: $731,598Liabilities 2013: $242,150Net Assets 2013: $489,4482013Assets 2014: $807,221Liabilities 2014: $286,687Net Assets 2014: $520,5342014Assets 2015: $649,848Liabilities 2015: $118,947Net Assets 2015: $530,9012015Assets 2016: $751,036Liabilities 2016: $205,127Net Assets 2016: $545,9092016Assets 2017: $731,388Liabilities 2017: $186,725Net Assets 2017: $544,6632017Assets 2018: $839,174Liabilities 2018: $71,443Net Assets 2018: $767,7312018Assets 2019: $1,243,999Liabilities 2019: $347,226Net Assets 2019: $896,7732019Assets 2020: $1,173,293Liabilities 2020: $246,421Net Assets 2020: $926,8722020Assets 2021: $1,155,437Liabilities 2021: $216,213Net Assets 2021: $939,2242021Assets 2022: $1,111,285Liabilities 2022: $192,409Net Assets 2022: $918,8762022Assets 2023: $1,174,742Liabilities 2023: $173,448Net Assets 2023: $1,001,2942023Assets 2024: $1,226,674Liabilities 2024: $162,805Net Assets 2024: $1,063,8692024

Highlighted filing

2022

Assets$1,111,285
Liabilities$192,409
Net Assets$918,876
Open 2022 Filing

Operations Trend

Revenue Growth8th percentile

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

$600K$400K$200K$0-$200KRevenue 2011: $157,663Expenses 2011: $142,020Net Income 2011: $15,6432011Revenue 2012: $290,857Expenses 2012: $162,432Net Income 2012: $128,4252012Revenue 2013: $192,708Expenses 2013: $175,526Net Income 2013: $17,1822013Revenue 2014: $209,632Expenses 2014: $178,545Net Income 2014: $31,0872014Revenue 2015: $162,580Expenses 2015: $152,218Net Income 2015: $10,3622015Revenue 2016: $161,505Expenses 2016: $146,499Net Income 2016: $15,0062016Revenue 2017: $184,413Expenses 2017: $185,659Net Income 2017: -$1,2462017Revenue 2018: $423,771Expenses 2018: $200,703Net Income 2018: $223,0682018Revenue 2019: $341,424Expenses 2019: $212,382Net Income 2019: $129,0422019Revenue 2020: $245,940Expenses 2020: $215,528Net Income 2020: $30,4122020Revenue 2021: $354,327Expenses 2021: $342,210Net Income 2021: $12,1172021Revenue 2022: $275,606Expenses 2022: $295,954Net Income 2022: -$20,3482022Revenue 2023: $374,476Expenses 2023: $293,576Net Income 2023: $80,9002023Revenue 2024: $406,693Expenses 2024: $339,180Net Income 2024: $67,5132024

Highlighted filing

2022

Revenue$275,606
Expenses$295,954
Net Income-$20,348
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
May 9, 2023
Return Version
2022v5.0
Gross Receipts
$285,135
Mission and Program Overview

Mission

Industrial, retail & tourism promotion

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,072,346$1,025,387▼ $46,959
Cash and Non-Interest-Bearing Accounts$23,603$45,664▲ $22,061
Savings and Temporary Cash Investments$33,588$40,234▲ $6,646
Investments Program Related$20,086--
Total Assets$1,155,437$1,111,285▼ $44,152
Other Assets Total$5,814--
Liabilities
Mortgage Notes Payable Secured by Investment Property$195,520$181,538▼ $13,982
Other Liabilities$20,693$10,871▼ $9,822
Total Liabilities$216,213$192,409▼ $23,804
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$919,224$898,876▼ $20,348
Net Assets With Donor Restrictions$20,000$20,000→ $0
Total Net Assets Fund Balance$939,224$918,876▼ $20,348
Total Liabilities and Net Assets / Fund Balance$1,155,437$1,111,285▼ $44,152

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$943,236$367,411$1,310,647
Land$82,151-$82,151
Compensation and Service Providers
Top Officer Pay30th percentile

Employees

NameTitleBaseTotal
Mindy StalkerExec Director$61,024$61,024
Wayne PantiniExec Director$34,263$34,263

Board Members and Trustees

NameTitle
Kevin StewartPresident
Gabe CarrollTrustee
Jean WeisshaarTrustee
Melissa DriskellTrustee
Mike MoffittTrustee
Rick FirdayTrustee
Scott CoenTrustee
Steve CrittendenTrustee
Monte NeitzelCo-treasurer
Randy HueweCo-treasurer
Paul FullerPast Preside
Francine IdeSecretary
Chad RieckVice Preside
Devon Tyler-leithVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$105,568
Program Service Revenue
$23,682
Investment Income
$-2,500
Other Revenue
$148,856
All Other Contributions
$75,483
Change in Net Assets
$-20,348
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$170,091
Salaries, Compensation, and Employee Benefits$125,863
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$95,287
Depreciation Depletion---$46,959
Other Salaries and Wages---$21,202
Occupancy---$17,233
Insurance---$16,017
All Other Expenses---$13,064
Payroll Taxes---$9,374
Advertising---$9,010
Fees for Services Accounting---$7,769
Office Expenses---$7,270
Other Expenses---$5,971
Conferences and Meetings---$810
Total Functional Expenses$0$0$0$295,954
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Prepaid Rent$5,125
Fica / Medicare Tax Payable$2,976
Security Deposits$1,750
Federal W/h Payable$934
Iowa W/h Payable$256
Futa Payable$-170
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
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, Page 6, Part VI, Line 7A

“New governing body members are nominated by the general public and nominees are voted on by the existing governing body.”

Form 990, Page 6, Part VI, Line 9

“Paul fuller mike moffitt kevin stewart 301 w montgomery st creston, ia 50801 devon tyler-leith randy huewe monte neitzel melissa driskell francine ide rick firday gabe carroll scott coen chad rieck jean weisshaar steve crittenden”

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

“Executive director will review and approve.”

Form 990, Page 6, Part VI, Line 19

“UPON REQUEST”

Filing and Contact Details

Filer

Filer Name
Union County Development Associatio
EIN
42-6075535
Phone
6417822003
Address
301 W MONTGOMERY, CRESTON, IA 50801

Signing Officer

Name
Kevin Stewart
Title
President
Phone
6417822003
Signed
2023-05-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kevin Stewart
Voting Board Members
15
Independent Board Members
15
Employees
4

Preparer

Firm
Dehamer Accounting Services Llp
Address
309 E MONTGOMERY ST, CRESTON, IA 50801
Preparer
Randall G Cook
Phone
6417828421
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“SEE ABOVE”

Form 990, Part XI

“ROUNDING”

Raw XML Appendix380 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/PYOtherRevenueAmt0150196
IRS990/PYProgramServiceRevenueAmt029830
IRS990/PYRevenuesLessExpensesAmt012117
IRS990/PYSalariesCompEmpBnftPaidAmt0129341
IRS990/PYTotalExpensesAmt0342210
IRS990/PYTotalRevenueAmt0354327
IRS990/ReconcilationRevenueExpnssAmt0-20348
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt0148856
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
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IRS990/SavingsAndTempCashInvstGrp/BOYAmt033588
IRS990/SavingsAndTempCashInvstGrp/EOYAmt040234
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0943236
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0367411
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01310647
IRS990ScheduleD/LandGrp/BookValueAmt082151
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt082151
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt05125
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt12976
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt21750
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3934
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt4256
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt5-170
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PREPAID RENT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1FICA / MEDICARE TAX PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2SECURITY DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3FEDERAL W/H PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4IOWA W/H PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc5FUTA PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01025387
IRS990ScheduleD/TotalLiabilityAmt010871
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SEE ABOVE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NEW GOVERNING BODY MEMBERS ARE NOMINATED BY THE GENERAL PUBLIC AND NOMINEES ARE VOTED ON BY THE EXISTING GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PAUL FULLER MIKE MOFFITT KEVIN STEWART 301 W MONTGOMERY ST CRESTON, IA 50801 DEVON TYLER-LEITH RANDY HUEWE MONTE NEITZEL MELISSA DRISKELL FRANCINE IDE RICK FIRDAY GABE CARROLL SCOTT COEN CHAD RIECK JEAN WEISSHAAR STEVE CRITTENDEN
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EXECUTIVE DIRECTOR WILL REVIEW AND APPROVE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ROUNDING
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01155437
IRS990/TotalAssetsEOYAmt01111285
IRS990/TotalAssetsGrp/BOYAmt01155437
IRS990/TotalAssetsGrp/EOYAmt01111285
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0105568
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0295954
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0216213
IRS990/TotalLiabilitiesEOYAmt0192409
IRS990/TotalLiabilitiesGrp/BOYAmt0216213
IRS990/TotalLiabilitiesGrp/EOYAmt0192409
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0939224
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0918876
IRS990/TotalProgramServiceRevenueAmt023682
IRS990/TotalReportableCompFromOrgAmt095287
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0170038
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0275606
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01155437
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01111285
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0301 W MONTGOMERY ST
IRS990/USAddress/CityNm0CRESTON
IRS990/USAddress/StateAbbreviationCd0IA
IRS990/USAddress/ZIPCd050801
IRS990/VotingMembersGoverningBodyCnt015
IRS990/VotingMembersIndependentCnt015
IRS990/WebsiteAddressTxt0WWW.UNIONCOUNTYIOWA.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KEVIN STEWART
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06417822003
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-05-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0UNION COUNTY DEVELOPMENT ASSOCIATIO
ReturnHeader/Filer/BusinessNameControlTxt0UNIO
ReturnHeader/Filer/EIN0426075535
ReturnHeader/Filer/PhoneNum06417822003
ReturnHeader/Filer/USAddress/AddressLine1Txt0301 W MONTGOMERY
ReturnHeader/Filer/USAddress/CityNm0CRESTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IA
ReturnHeader/Filer/USAddress/ZIPCd050801
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0474913598
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DEHAMER ACCOUNTING SERVICES LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0309 E MONTGOMERY ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CRESTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd050801
ReturnHeader/PreparerPersonGrp/PhoneNum06417828421
ReturnHeader/PreparerPersonGrp/PreparationDt02023-05-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RANDALL G COOK
ReturnHeader/ReturnTs02023-05-15T09:12:26-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0KEVIN
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0STEWART
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

Document Assets

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,111,285
Liabilities
$192,409
Net assets
$918,876
Revenue
$275,606
Expenses
$295,954
Net income
-$20,348
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.23$0.16$1.06$0.41$0.34$0.07
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.17$0.17$1.00$0.37$0.29$0.08
2022Detailed filing. Detailed filing data is available for this year.$1.11$0.19$0.92$0.28$0.30$0.02
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.16$0.22$0.94$0.35$0.34$0.01
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.17$0.25$0.93$0.25$0.22$0.03
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.24$0.35$0.90$0.34$0.21$0.13
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.84$0.07$0.77$0.42$0.20$0.22
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.73$0.19$0.54$0.18$0.19$0.00
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.75$0.21$0.55$0.16$0.15$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.65$0.12$0.53$0.16$0.15$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.81$0.29$0.52$0.21$0.18$0.03
2013Detailed filing. Detailed filing data is available for this year.$0.73$0.24$0.49$0.19$0.18$0.02
2012Summary only. Only limited summary data is available for this year.$0.85$0.38$0.47$0.29$0.16$0.13
2011Summary only. Only limited summary data is available for this year.$0.58$0.24$0.34$0.16$0.14$0.02