Civic Intelligence

Nellie Callahan Scholarship Fund Trust Co Jerrold B Oliver

EIN 42-6098173 • 501(c)3 • Winterset, IA

Profile

Providing funds for higher education scholarships.

PO Box 230Winterset, IA 50273

n/A

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2025

Net Margin

91st percentile

57%

Higher net margin than 91% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

66th percentile

8.0%

Faster asset growth than 66% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

91st percentile

96%

Faster revenue growth than 91% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$168,500

Up $12,497 (+8.0%) from 2024

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Up

$168,500

Up $12,497 (+8.0%) from 2024

Operations
Liabilities / RevenueScore unavailableNet Margin91st percentile

Revenue

Up

$19,099

Up $9,340 (+96%) from 2024

Expenses

Down

$8,285

Down $2,396 (-22%) from 2024

Net Income

Up

$10,814

Up $11,736 (+1273%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth66th percentile

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

$200K$150K$100K$50K$0Assets 2012: $139,521Liabilities 2012: $02012Assets 2013: $139,162Net Assets 2013: $139,1622013Assets 2014: $146,756Liabilities 2014: $02014Assets 2015: $147,032Net Assets 2015: $147,0322015Assets 2016: $151,499Net Assets 2016: $151,4992016Assets 2017: $149,836Net Assets 2017: $149,8362017Assets 2018: $151,216Net Assets 2018: $151,2162018Assets 2019: $144,407Net Assets 2019: $142,7662019Assets 2020: $150,165Net Assets 2020: $150,1652020Assets 2021: $152,140Net Assets 2021: $152,1402021Assets 2022: $155,077Net Assets 2022: $155,0772022Assets 2023: $156,925Net Assets 2023: $156,9252023Assets 2024: $156,003Net Assets 2024: $156,0032024Assets 2025: $168,500Net Assets 2025: $168,5002025

Highlighted filing

2025

Assets$168,500
Liabilities-
Net Assets$168,500
Open 2025 Filing

Operations Trend

Revenue Growth91st percentile

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

$20K$10K$0-$10KRevenue 2012: $11,866Expenses 2012: $12,409Net Income 2012: -$5432012Revenue 2013: $8,071Expenses 2013: $8,430Net Income 2013: -$3592013Revenue 2014: $8,327Expenses 2014: $4,910Net Income 2014: $3,4172014Revenue 2015: $7,017Expenses 2015: $7,025Net Income 2015: -$82015Revenue 2016: $11,532Expenses 2016: $7,065Net Income 2016: $4,4672016Revenue 2017: $7,059Expenses 2017: $8,722Net Income 2017: -$1,6632017Revenue 2018: $6,746Expenses 2018: $7,236Net Income 2018: -$4902018Revenue 2019: $3,731Expenses 2019: $8,632Net Income 2019: -$4,9012019Revenue 2020: $9,149Expenses 2020: $7,019Net Income 2020: $2,1302020Revenue 2021: $8,879Expenses 2021: $6,903Net Income 2021: $1,9762021Revenue 2022: $13,099Expenses 2022: $10,313Net Income 2022: $2,7862022Revenue 2023: $12,060Expenses 2023: $10,212Net Income 2023: $1,8482023Revenue 2024: $9,759Expenses 2024: $10,681Net Income 2024: -$9222024Revenue 2025: $19,099Expenses 2025: $8,285Net Income 2025: $10,8142025

Highlighted filing

2025

Revenue$19,099
Expenses$8,285
Net Income$10,814
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$168,500
Liabilities
-
Net assets
$168,500
Revenue
$19,099
Expenses
$8,285
Net income
$10,814
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.69$1.69$0.19$0.08$0.11
2024Detailed filing. Detailed filing data is available for this year.$1.56$1.56$0.10$0.11$0.01
2023Detailed filing. Detailed filing data is available for this year.$1.57$1.57$0.12$0.10$0.02
2022Detailed filing. Detailed filing data is available for this year.$1.55$1.55$0.13$0.10$0.03
2021Detailed filing. Detailed filing data is available for this year.$1.52$1.52$0.09$0.07$0.02
2020Detailed filing. Detailed filing data is available for this year.$1.50$1.50$0.09$0.07$0.02
2019Detailed filing. Detailed filing data is available for this year.$1.44$1.43$0.04$0.09$0.05
2018Detailed filing. Detailed filing data is available for this year.$1.51$1.51$0.07$0.07$0.00
2017Detailed filing. Detailed filing data is available for this year.$1.50$1.50$0.07$0.09$0.02
2016Detailed filing. Detailed filing data is available for this year.$1.51$1.51$0.12$0.07$0.04
2015Detailed filing. Detailed filing data is available for this year.$1.47$1.47$0.07$0.07$0.00
2014Summary only. Only limited summary data is available for this year.$1.47$0.00$0.08$0.05$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.39$1.39$0.08$0.08$0.00
2012Summary only. Only limited summary data is available for this year.$1.40$0.00$0.12$0.12$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Aug 1, 2024 to Jul 31, 2025
Signed
Aug 28, 2025
Return Version
2024v5.2
Gross Receipts
$20,799
Mission and Program Overview

Mission

Providing funds for higher education scholarships.

Program Services

DescriptionGrantsExpenses
AWARDING SCHOLARSHIPS TO HIGH SCHOOL GRADUATES FOR HIGHER EDUCATION.$6,000$8,285
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
FARMERS MERCHANTS STATE BANKTrustee-$0--
JERROLD B OLIVERTrustee-$0--
Filing and Contact Details

Filer

Filer Name
Nellie Callahan Scholarship Fund Trust
EIN
42-6098173
Address
PO BOX 230, WINTERSET, IA 50273

Signing Officer

Name
James W Mease
Title
Trustee
Signed
2025-08-28
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
Supplemental Narrative

Additional Explanations

Scholarships

“Scholarships for high school graduates for further education”

Raw XML Appendix193 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
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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0WINTERSET
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd050273
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0156003
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IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
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IRS990EZ/GainOrLossFromSaleOfAssetsAmt08933
IRS990EZ/GrantsAndSimilarAmountsPaidAmt06000
IRS990EZ/GrossReceiptsAmt020799
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt010166
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0156003
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0168500
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0156003
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JERROLD B OLIVER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Trustee
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Trustee
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherChangesInNetAssetsAmt01683
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0PROVIDING FUNDS FOR HIGHER EDUCATION SCHOLARSHIPS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0AWARDING SCHOLARSHIPS TO HIGH SCHOOL GRADUATES FOR HIGHER EDUCATION.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt06000
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt08285
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt01835
IRS990EZ/SaleOfAssetsGrossAmt010633
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt08285
IRS990EZ/TotalProgramServiceExpensesAmt08285
IRS990EZ/TotalRevenueAmt019099
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationTrustInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/AdjustedNetIncomeGrp/AdjustedGrossIncomeGrp/PriorYearAmt00
IRS990ScheduleA/AdjustedNetIncomeGrp/DepreciationDepletionGrp/PriorYearAmt00
IRS990ScheduleA/AdjustedNetIncomeGrp/NetSTCapitalGainAdjNetIncmGrp/PriorYearAmt00
IRS990ScheduleA/AdjustedNetIncomeGrp/OtherExpensesGrp/PriorYearAmt00
IRS990ScheduleA/AdjustedNetIncomeGrp/OtherGrossIncomeGrp/PriorYearAmt00
IRS990ScheduleA/AdjustedNetIncomeGrp/ProductionIncomeGrp/PriorYearAmt00
IRS990ScheduleA/AdjustedNetIncomeGrp/RecoveriesPYDistributionsGrp/PriorYearAmt00
IRS990ScheduleA/AdjustedNetIncomeGrp/TotalAdjustedNetIncomeGrp/PriorYearAmt00
IRS990ScheduleA/DistributableAmountGrp/CYAdjNetIncomeDistributableAmt00
IRS990ScheduleA/DistributableAmountGrp/CYDistributableAsAdjustedAmt00
IRS990ScheduleA/DistributableAmountGrp/CYGreaterAdjustedMinimumAmt00
IRS990ScheduleA/DistributableAmountGrp/CYIncomeTaxImposedPYAmt00
IRS990ScheduleA/DistributableAmountGrp/CYPct85AdjustedNetIncomeAmt00
IRS990ScheduleA/DistributableAmountGrp/CYTotalMinAstDistributableAmt00
IRS990ScheduleA/DistributionAllocationsGrp/CarryoverPYNotAppliedAmt00
IRS990ScheduleA/DistributionAllocationsGrp/CYDistribAppUnderdistriPYAmt00
IRS990ScheduleA/DistributionAllocationsGrp/CYDistributableAsAdjustedAmt00
IRS990ScheduleA/DistributionAllocationsGrp/CyovAppliedUnderdistrCPYAmt00
IRS990ScheduleA/DistributionAllocationsGrp/CyovAppliedUnderdistriPYAmt00
IRS990ScheduleA/DistributionAllocationsGrp/CYTotalAnnualDistributionsAmt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionAmt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovAmt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr1Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr2Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr3Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr4Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr5Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistriCyovToNextYrAmt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear1Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear2Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear3Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear4Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear5Amt00
IRS990ScheduleA/DistributionAllocationsGrp/RemainingUnderdistriCYAmt00
IRS990ScheduleA/DistributionAllocationsGrp/RemainingUnderdistriPYAmt00
IRS990ScheduleA/DistributionAllocationsGrp/TotalExcessDistributionCyovAmt00
IRS990ScheduleA/DistributionAllocationsGrp/UnderdistributionsAmt00
IRS990ScheduleA/DistributionsGrp/CYAdministrativeExpensePaidAmt00
IRS990ScheduleA/DistributionsGrp/CYDistriAttentiveSuprtOrgAmt00
IRS990ScheduleA/DistributionsGrp/CYDistributableAsAdjustedAmt00
IRS990ScheduleA/DistributionsGrp/CYDistributionYrRt00.00000
IRS990ScheduleA/DistributionsGrp/CYOtherDistributionsAmt00
IRS990ScheduleA/DistributionsGrp/CYPaidAccomplishExemptPrpsAmt00
IRS990ScheduleA/DistributionsGrp/CYPdInExcessIncomeActivityAmt00
IRS990ScheduleA/DistributionsGrp/CYTotalAnnualDistributionsAmt00
IRS990ScheduleA/DistributionsGrp/ExemptUseAssetsAcquisPaidAmt00
IRS990ScheduleA/DistributionsGrp/QualifiedSetAsideAmt00
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/Form990SchAType3SprtOrgAllGrp/OfficersCloseRelationshipInd0true
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/SupportedOrgVoiceInvestmentInd0false
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/TimelyProvidedDocumentsInd0true
IRS990ScheduleA/MinimumAssetAmountGrp/AcquisitionIndebtednessGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/AdjustedFMVLessIndebtednessGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/AverageMonthlyCashBalancesGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/AverageMonthlyFMVOfSecGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/CashDeemedCharitableGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/DiscountClaimedAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/FMVOtherNonExemptUseAssetGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/NetVlNonExemptUseAssetsGrp/PriorYearAmt00
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IRS990ScheduleA/MinimumAssetAmountGrp/RecoveriesPYDistriMinAssetGrp/PriorYearAmt00
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IRS990ScheduleA/OtherSupportSumAmt00
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IRS990ScheduleA/SupportedOrganizationsTotalCnt01
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IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd02
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt00
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IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType3NonFuncInd0X
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Scholarships for high school graduates for further education
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Scholarships
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0James W Mease
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Trustee
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NELLIE CALLAHAN SCHOLARSHIP FUND TRUST
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0CO JERROLD B OLIVER
ReturnHeader/Filer/BusinessNameControlTxt0NELL
ReturnHeader/Filer/EIN0426098173
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO 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/ReturnTs02025-08-28T14:23:48-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-08-01
ReturnHeader/TaxPeriodEndDt02025-07-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 501(c)3 • <$500k nonprofits