Civic Intelligence

First Congregational Church Endowment Trust

990 • Fiscal year 2013 • EIN 42-6265601

Jan 01, 2013 to Dec 31, 2013 • Filed on May 12, 2014

Organization ProfileN/A
PO Box 83750677

(319) 266-2000

Siviq Scores

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

Liabilities / Assets

12th percentile

0.00x

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

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

14th percentile

0.00x

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

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Net Margin

95th percentile

67%

Higher net margin than 95% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

40th percentile

$13,158

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 2.7% of source-year revenue.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Asset Growth

85th percentile

24%

Faster asset growth than 85% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

93rd percentile

105%

Faster revenue growth than 93% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2011 to 2013

Balance Sheet
Liabilities / Assets12th percentile

Assets

Up

$1,713,309

Up $327,505 (+24%) from 2012

Net Assets

Up

$1,713,309

Up $327,505 (+24%) from 2012

Liabilities

Flat

$0

Flat from 2012

Revenue And Expenses
Liabilities / Revenue14th percentileNet Margin95th percentile

Revenue

$489,952

No earlier filing loaded for comparison.

Expenses

Up

$162,447

Up $12,960 (+8.7%) from 2012

Net Income

$327,505

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth85th percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2010: $1,613,141Liabilities 2010: $0Net Assets 2010: $1,613,1412010Assets 2011: $1,427,336Liabilities 2011: $0Net Assets 2011: $1,427,3362011Assets 2012: $1,385,804Liabilities 2012: $0Net Assets 2012: $1,385,8042012Assets 2013: $1,713,309Liabilities 2013: $0Net Assets 2013: $1,713,3092013Assets 2014: $1,772,661Liabilities 2014: $0Net Assets 2014: $1,772,6612014Assets 2015: $1,781,868Liabilities 2015: $0Net Assets 2015: $1,781,8682015Assets 2016: $1,635,996Liabilities 2016: $0Net Assets 2016: $1,635,9962016Assets 2017: $1,640,402Liabilities 2017: $0Net Assets 2017: $1,640,4022017Assets 2018: $1,631,706Liabilities 2018: $0Net Assets 2018: $1,631,7062018Assets 2019: $1,745,113Liabilities 2019: $0Net Assets 2019: $1,745,1132019Assets 2023: $1,678,476Liabilities 2023: $0Net Assets 2023: $1,678,4762023Assets 2024: $1,797,953Liabilities 2024: $0Net Assets 2024: $1,797,9532024

Highlighted filing

2013

Assets$1,713,309
Liabilities$0
Net Assets$1,713,309
Open 2013 Filing

Operations Trend

Revenue Growth93rd percentile

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

$600K$400K$200K$0-$200KExpenses 2010: $167,8792010Revenue 2011: $116,524Expenses 2011: $302,328Net Income 2011: -$185,8042011Expenses 2012: $149,4872012Revenue 2013: $489,952Expenses 2013: $162,447Net Income 2013: $327,5052013Revenue 2014: $167,397Expenses 2014: $108,045Net Income 2014: $59,3522014Revenue 2015: $194,357Expenses 2015: $185,150Net Income 2015: $9,2072015Revenue 2016: $59,486Expenses 2016: $205,358Net Income 2016: -$145,8722016Revenue 2017: $172,277Expenses 2017: $167,871Net Income 2017: $4,4062017Revenue 2018: $136,705Expenses 2018: $145,401Net Income 2018: -$8,6962018Revenue 2019: $264,243Expenses 2019: $150,836Net Income 2019: $113,4072019Revenue 2023: $63,311Expenses 2023: $114,312Net Income 2023: -$51,0012023Revenue 2024: $253,673Expenses 2024: $134,196Net Income 2024: $119,4772024

Highlighted filing

2013

Revenue$489,952
Expenses$162,447
Net Income$327,505
Open 2013 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
May 12, 2014
Return Version
2013v3.1
Gross Receipts
$2,004,011
Mission and Program Overview

Mission

Support for ministry and operation of first congregational church of waterloo iowa

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$1,385,804$1,713,309▲ $327,505
Investments in Publicly Traded Securities$1,331,245$1,654,993▲ $323,748
Savings and Temporary Cash Investments$54,559$58,316▲ $3,757
Total Assets$1,385,804$1,713,309▲ $327,505
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,385,804$1,713,309▲ $327,505
Total Liabilities and Net Assets / Fund Balance$1,385,804$1,713,309▲ $327,505

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2013$154,025-▲ $2,962-$156,987
2012$127,534$25,000▲ $1,492-$154,025
2011$122,294-▲ $5,240-$127,534
2010$119,194-▲ $5,000-$122,294
2009$114,255-▲ $5,025-$119,194
Compensation and Service Providers
Top Officer Pay40th percentile

Employees

NameTitleFull / Part TimeBaseTotal
-TrusteeFT$13,158$13,158
Dave AllbaughTrusteeFT$3,148$3,148

Board Members and Trustees

NameTitle
Robert BrockChairman
Barbara HatingerMember
Craig JensenMember
Kathy FrankeMember
Kay ThuesenMember
Nancy StevensonMember
Peter BlankenfeldMember
Russ LauterbachMember
-Secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$11,100
Program Service Revenue
$0
Investment Income
$478,852
Other Revenue
$0
All Other Contributions
$11,100
Change in Net Assets
$327,505
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$144,264
Salaries, Compensation, and Employee Benefits$16,306
Other Expenses$1,877
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$144,264--$144,264
Comp Disqual Persons-$13,158-$13,158
Current Officers, Directors, Trustees, and Key Employees-$3,148-$3,148
Fees for Services Accounting-$950-$950
Other Expenses-$927-$927
Total Functional Expenses$144,264$18,183$0$162,447
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
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 11B

“No review was or will be conducted.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

EIN
42-6265601
Phone
3192662000

Signing Officer

Name
First National Bank
Title
Trustee
Phone
3192662000
Signed
2014-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dave Allbaugh
Formed
1973
Legal Domicile
Ia
Voting Board Members
10
Independent Board Members
9
Employees
0
Volunteers
10

Preparer

Preparer
David J Rogers
Phone
3192333318
Supplemental Narrative

Additional Explanations

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

“Support for first congregational church”

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

“Permanent endowment funds - income to be used to assist elderly church members with heating bills. There are 2 types of temporary endowment funds 1) accumulate income from restricted assets 2) a restricted gift's principal and income to be used by the vestry”

Raw XML AppendixShowing 400 of 423 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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IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine10SEE PART IV
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine20FIRST CONGREGATION CHURCH
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IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt05240
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0119194
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0122294
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/GrantsOrScholarshipsAmt01900
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt05000
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0114255
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0119194
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/GrantsOrScholarshipsAmt086
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt05025
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.65000
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0PERMANENT ENDOWMENT FUNDS - INCOME TO BE USED TO ASSIST ELDERLY CHURCH MEMBERS WITH HEATING BILLS. THERE ARE 2 TYPES OF TEMPORARY ENDOWMENT FUNDS 1) ACCUMULATE INCOME FROM RESTRICTED ASSETS 2) A RESTRICTED GIFT'S PRINCIPAL AND INCOME TO BE USED BY THE VESTRY
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART V, LINE 4
IRS990ScheduleD/TermEndowmentBalanceEOYPct00.35000
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0EXPLANATION FOR FORM 990, SCHEDULE I, PART 1, LINE 2 THE FIRST CONGREGATIONAL CHURCH'S ENDOWMENT COMMITTEE VERIFIES THE ACTUAL USE OF THE AMOUNTS RECEIVED FROM THIS TRUST.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, PAGE 4, PART IV
IRS990ScheduleI/TotalOtherOrgCnt01
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt013158
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BusinessName/BusinessNameLine10US BANK NA
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BusinessName/BusinessNameLine20US BANK NA
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0TRUSTEE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt013158
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SUPPORT FOR FIRST CONGREGATIONAL CHURCH
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0true
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine10FIRST CONGREGATIONAL CHURCH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0420746015
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0IA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0RELIGIOUS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine10608 W 4TH STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City0WATERLOO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/State0IA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCode0507021502
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0144264
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine10FIRST CONGREGATIONAL CHURCH
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0B
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0IA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0true
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01385804
IRS990/TotalAssetsEOYAmt01713309
IRS990/TotalAssetsGrp/BOYAmt01385804
IRS990/TotalAssetsGrp/EOYAmt01713309
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt011100
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt018183
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0144264
IRS990/TotalFunctionalExpensesGrp/TotalAmt0162447
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01385804
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01713309
IRS990/TotalProgramServiceExpensesAmt0144264
IRS990/TotalReportableCompFromOrgAmt016306
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0478852
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0489952
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01385804
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01713309
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10608 W 4TH STREET
IRS990/USAddress/City0WATERLOO
IRS990/USAddress/State0IA
IRS990/USAddress/ZIPCode0507021502
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt09
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0FIRST NATIONAL BANK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum03192662000
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-05-12

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2013 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,713,309
Liabilities
$0
Net assets
$1,713,309
Revenue
$489,952
Expenses
$162,447
Net income
$327,505
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.80$0.00$1.80$0.25$0.13$0.12
2023Detailed filing. Detailed filing data is available for this year.$1.68$0.00$1.68$0.06$0.11$0.05
2019Detailed filing. Detailed filing data is available for this year.$1.75$0.00$1.75$0.26$0.15$0.11
2018Detailed filing. Detailed filing data is available for this year.$1.63$0.00$1.63$0.14$0.15$0.01
2017Detailed filing. Detailed filing data is available for this year.$1.64$0.00$1.64$0.17$0.17$0.00
2016Detailed filing. Detailed filing data is available for this year.$1.64$0.00$1.64$0.06$0.21$0.15
2015Detailed filing. Detailed filing data is available for this year.$1.78$0.00$1.78$0.19$0.19$0.01
2014Detailed filing. Detailed filing data is available for this year.$1.77$0.00$1.77$0.17$0.11$0.06
2013Detailed filing. Detailed filing data is available for this year.$1.71$0.00$1.71$0.49$0.16$0.33
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.39$0.00$1.39$0.15
2011Summary only. Only limited summary data is available for this year.$1.43$0.00$1.43$0.12$0.30$0.19
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.61$0.00$1.61$0.17