Civic Intelligence

Elmer L Smith Scholarship School Trust

EIN 42-6485539 • 501(c)3 • Glidden, IA

Profile

Education & Scholarships

602 Idaho StGlidden, IA 51443

n/A

Siviq Scores

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

Liabilities / Assets

18th percentile

0.00x

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

19th percentile

0.00x

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

81st percentile

31%

Higher net margin than 81% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

65th percentile

$0

Higher top officer pay than 65% of similar nonprofits.

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

39th percentile

0.3%

Faster asset growth than 39% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

94th percentile

139%

Faster revenue growth than 94% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets18th percentile

Assets

Up

$1,237,487

Up $3,860 (+0.3%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$1,237,487

Up $3,860 (+0.3%) from 2023

Operations
Liabilities / Revenue19th percentileNet Margin81st percentile

Revenue

Up

$69,910

Up $40,667 (+139%) from 2023

Expenses

Down

$48,519

Down $1,460 (-2.9%) from 2023

Net Income

Up

$21,391

Up $42,127 (+203%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth39th percentile

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

$1.5M$1.0M$500K$0Assets 2011: $1,277,368Liabilities 2011: $0Net Assets 2011: $1,277,3682011Assets 2012: $1,306,993Liabilities 2012: $0Net Assets 2012: $1,306,9932012Assets 2013: $1,282,913Liabilities 2013: $0Net Assets 2013: $1,282,9132013Assets 2014: $1,288,192Liabilities 2014: $0Net Assets 2014: $1,288,1922014Assets 2015: $1,222,817Liabilities 2015: $0Net Assets 2015: $1,222,8172015Assets 2016: $1,216,912Liabilities 2016: $0Net Assets 2016: $1,216,9122016Assets 2017: $1,233,159Liabilities 2017: $0Net Assets 2017: $1,233,1592017Assets 2018: $1,181,130Liabilities 2018: $0Net Assets 2018: $1,181,1302018Assets 2019: $1,269,308Liabilities 2019: $0Net Assets 2019: $1,269,3082019Assets 2020: $1,311,537Liabilities 2020: $0Net Assets 2020: $1,311,5372020Assets 2021: $1,341,478Liabilities 2021: $0Net Assets 2021: $1,341,4782021Assets 2022: $1,185,458Liabilities 2022: $0Net Assets 2022: $1,185,4582022Assets 2023: $1,233,627Liabilities 2023: $0Net Assets 2023: $1,233,6272023Assets 2024: $1,237,487Liabilities 2024: $0Net Assets 2024: $1,237,4872024

Highlighted filing

2024

Assets$1,237,487
Liabilities$0
Net Assets$1,237,487
Open 2024 Filing

Operations Trend

Revenue Growth94th percentile

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

$150K$100K$50K$0-$50KExpenses 2011: $68,9152011Revenue 2012: $67,179Expenses 2012: $73,978Net Income 2012: -$6,7992012Revenue 2013: $65,565Expenses 2013: $75,418Net Income 2013: -$9,8532013Revenue 2014: $107,262Expenses 2014: $74,165Net Income 2014: $33,0972014Revenue 2015: $61,390Expenses 2015: $68,824Net Income 2015: -$7,4342015Revenue 2016: $46,075Expenses 2016: $74,132Net Income 2016: -$28,0572016Revenue 2017: $61,653Expenses 2017: $59,013Net Income 2017: $2,6402017Revenue 2018: $54,274Expenses 2018: $52,250Net Income 2018: $2,0242018Revenue 2019: $76,187Expenses 2019: $53,980Net Income 2019: $22,2072019Revenue 2020: $55,841Expenses 2020: $43,759Net Income 2020: $12,0822020Revenue 2021: $92,628Expenses 2021: $51,974Net Income 2021: $40,6542021Revenue 2022: $21,433Expenses 2022: $30,997Net Income 2022: -$9,5642022Revenue 2023: $29,243Expenses 2023: $49,979Net Income 2023: -$20,7362023Revenue 2024: $69,910Expenses 2024: $48,519Net Income 2024: $21,3912024

Highlighted filing

2024

Revenue$69,910
Expenses$48,519
Net Income$21,391
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$1,237,487
Liabilities
$0
Net assets
$1,237,487
Revenue
$69,910
Expenses
$48,519
Net income
$21,391
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.24$0.00$1.24$0.07$0.05$0.02
2023Summary only. Only limited summary data is available for this year.$1.23$0.00$1.23$0.03$0.05$0.02
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.19$0.00$1.19$0.02$0.03$0.01
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.34$0.00$1.34$0.09$0.05$0.04
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.31$0.00$1.31$0.06$0.04$0.01
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.27$0.00$1.27$0.08$0.05$0.02
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.18$0.00$1.18$0.05$0.05$0.00
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.23$0.00$1.23$0.06$0.06$0.00
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.22$0.00$1.22$0.05$0.07$0.03
2015Detailed filing. Detailed filing data is available for this year.$1.22$0.00$1.22$0.06$0.07$0.01
2014Detailed filing. Detailed filing data is available for this year.$1.29$0.00$1.29$0.11$0.07$0.03
2013Detailed filing. Detailed filing data is available for this year.$1.28$0.00$1.28$0.07$0.08$0.01
2012Summary only. Only limited summary data is available for this year.$1.31$0.00$1.31$0.07$0.07$0.01
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.28$0.00$1.28$0.07
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 2, 2025
Return Version
2024v5.1
Gross Receipts
$1,119,042
Mission and Program Overview

Mission

Education & Scholarships

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,233,136$1,150,065▼ $83,071
Savings and Temporary Cash Investments$491$87,422▲ $86,931
Cash and Non-Interest-Bearing Accounts-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$1,233,627$1,237,487▲ $3,860
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets With Donor Restrictions$1,233,627$1,237,487▲ $3,860
Total Net Assets Fund Balance$1,233,627$1,237,487▲ $3,860
Total Liabilities and Net Assets / Fund Balance$1,233,627$1,237,487▲ $3,860
Compensation and Service Providers
Top Officer Pay65th percentile

Board Members and Trustees

NameTitle
Andy ThielenTrustee
Brandon SquibbTrustee
Michael SchulzeTrustee
Todd KoehlerTrustee
Tyler RohrbeckTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$69,910
Other Revenue
$0
Change in Net Assets
$21,391

Audited Revenue Reconciliation

Revenue per Audited Statements
$43,346
Revenue Not Reported on Financial Statements
$26,564
Other Revenue Adjustments
$26,564
Total Revenue per Audited Statements
$43,346
Total Revenue per Form 990
$69,910
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$38,630
Other Expenses$9,889
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$19,690--$19,690
Grants to Domestic Individuals$18,940--$18,940
Fees for Service Investment Mgmnt Fees-$8,934-$8,934
Fees for Services Legal-$955-$955
Total Functional Expenses$38,630$9,889$0$48,519

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$48,519
Expenses per Audited Statements$39,586
Total Expenses per Audited Statements$39,586
Expenses Not Reported on Financial Statements$8,933
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Glidden Ralston Community SchoolGlidden, IA-General education$18,940
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
No
Backup withholding compliance
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 9

“Andy Thielen, 188 200th St., Scranton, IA 51462Michael Schulze, P.O. Box 473, Glidden, IA 51443Todd Koehler, 106 E. 10th St., Glidden, IA 51443Brandon Squibb, 528 E 5th St, Glidden, IA 51443Tyler Rohrbeck, 100 10th St., Glidden, IA 51443”

Form 990, Part VI, Section B, Line 11B

“Tax return is reviewed by board”

Form 990, Part VI, Section C, Line 19

“Documents provided upon request”

Filing and Contact Details

Filer

Filer Name
Elmer L Smith Scholarship School Trust
EIN
42-6485539
Phone
7126593411
Address
602 Idaho St, Glidden, IA 51443

Signing Officer

Name
Todd Koehler
Title
Trustee
Signed
2025-06-02
Discuss with paid preparer
Yes

Organization Details

Formed
1992
Legal Domicile
Ia
Voting Board Members
5
Independent Board Members
0
Employees
0

Preparer

Firm
Neu Minnich & Comito PC
Address
721 N Main, Carroll, IA 51401
Preparer
Frank J Comito
Phone
7127923508
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Nondividend distributions = $2325”

Form 990, Part XI, Line 9

“Return of Principal = $0”

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

“Endowment funds are used to generate income to provide scholarships for all graduating seniors from the Glidden Ralston School District and to provide annual financial support to the Glidden Ralston School District and to make other annual gifts to certain charities identified in the Last Will and Testament of Elmer Smith”

Part XI, Line 4B: Other revenue amounts included on 990 but not included in F/S

“Interest and Dividends $26564”

Raw XML AppendixShowing 400 of 419 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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IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0Glidden Ralston School District
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Endowment funds are used to generate income to provide scholarships for all graduating seniors from the Glidden Ralston School District and to provide annual financial support to the Glidden Ralston School District and to make other annual gifts to certain charities identified in the Last Will and Testament of Elmer Smith
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Interest and Dividends $26564
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part V, Line 4: Intended uses of the endowment fund.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S
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IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0General education
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0Glidden Ralston Community School
IRS990ScheduleI/RecipientTable/RecipientEIN0426025371
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0602 Idaho St
IRS990ScheduleI/RecipientTable/USAddress/CityNm0Glidden
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0IA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd051443
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0The last will and testament of Elmer Smith which established the trust does not require any accounting of how the school district uses the funds that are required to be distributed to each year.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Additional Supplemental Information
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Andy Thielen, 188 200th St., Scranton, IA 51462Michael Schulze, P.O. Box 473, Glidden, IA 51443Todd Koehler, 106 E. 10th St., Glidden, IA 51443Brandon Squibb, 528 E 5th St, Glidden, IA 51443Tyler Rohrbeck, 100 10th St., Glidden, IA 51443
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Tax return is reviewed by board
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Documents provided upon request
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Nondividend distributions = $2325
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Return of Principal = $0
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part XI, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part XI, Line 9
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Todd Koehler
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Trustee
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-02
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Elmer L Smith Scholarship School Trust
ReturnHeader/Filer/BusinessNameControlTxt0ELME
ReturnHeader/Filer/EIN0426485539

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