Civic Intelligence

Eugene Leonard Trust

990PF • Fiscal year 2014 • EIN 42-6582986

Jan 01, 2014 to Dec 31, 2014 • Filed on Feb 25, 2015

PO Box 246Emmetsburg, IA 50536

(712) 837-4453

Siviq Scores

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

Liabilities / Assets

50th percentile

0.04x

Higher debt load relative to assets than 50% of similar nonprofits.

2014 filings • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

81st percentile

0.55x

Higher debt load relative to revenue than 81% of similar nonprofits.

2014 filings • $1M-$5M nonprofits • Source year 2014

Net Margin

40th percentile

0.0%

Higher net margin than 40% of similar nonprofits.

2014 filings • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

47th percentile

$17,631

Higher top officer pay than 47% of similar nonprofits.

Top officer pay equals 10.2% of source-year revenue.

2014 filings • $1M-$5M nonprofits • Source year 2014

Asset Growth

46th percentile

0.7%

Faster asset growth than 46% of similar nonprofits.

2014 filings • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

44th percentile

1.6%

Faster revenue growth than 44% of similar nonprofits.

2014 filings • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Up

$2,268,812

Up $16,859 (+0.7%) from 2013

Net Assets

Flat

$2,172,884

Flat from 2013

Liabilities

Up

$95,928

Up $16,859 (+21%) from 2013

Revenue

Up

$173,490

Up $2,731 (+1.6%) from 2013

Expenses

Up

$173,490

Up $799 (+0.5%) from 2013

Net Income

Up

$0

Up $1,932 (+100%) from 2013

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $2,264,237Liabilities 2011: $88,799Net Assets 2011: $2,175,4382011Assets 2012: $2,269,752Liabilities 2012: $94,937Net Assets 2012: $2,174,8152012Assets 2013: $2,251,953Liabilities 2013: $79,069Net Assets 2013: $2,172,8842013Assets 2014: $2,268,812Liabilities 2014: $95,928Net Assets 2014: $2,172,8842014Assets 2015: $2,297,020Liabilities 2015: $124,136Net Assets 2015: $2,172,8842015Assets 2016: $2,276,864Liabilities 2016: $110,484Net Assets 2016: $2,166,3802016Assets 2017: $2,283,777Liabilities 2017: $117,394Net Assets 2017: $2,166,3832017Assets 2018: $2,289,386Liabilities 2018: $122,900Net Assets 2018: $2,166,4862018Assets 2019: $2,289,842Liabilities 2019: $123,357Net Assets 2019: $2,166,4852019Assets 2020: $2,288,476Liabilities 2020: $121,991Net Assets 2020: $2,166,4852020Assets 2021: $2,286,449Liabilities 2021: $119,961Net Assets 2021: $2,166,4882021Assets 2022: $2,283,209Liabilities 2022: $156,558Net Assets 2022: $2,126,6512022Assets 2023: $2,253,956Liabilities 2023: $152,466Net Assets 2023: $2,101,4902023Assets 2024: $2,227,482Liabilities 2024: $150,843Net Assets 2024: $2,076,6392024

Highlighted filing

2014

Assets$2,268,812
Liabilities$95,928
Net Assets$2,172,884

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2011: $150,9842011Expenses 2012: $170,0962012Revenue 2013: $170,759Expenses 2013: $172,691Net Income 2013: -$1,9322013Revenue 2014: $173,490Expenses 2014: $173,490Net Income 2014: $02014Revenue 2015: $160,659Expenses 2015: $160,659Net Income 2015: $02015Revenue 2016: $163,568Expenses 2016: $170,072Net Income 2016: -$6,5042016Revenue 2017: $159,523Expenses 2017: $159,520Net Income 2017: $32017Revenue 2018: $164,264Expenses 2018: $164,157Net Income 2018: $1072018Revenue 2019: $164,965Expenses 2019: $164,966Net Income 2019: -$12019Revenue 2020: $163,313Expenses 2020: $163,313Net Income 2020: $02020Revenue 2021: $160,702Expenses 2021: $160,702Net Income 2021: $02021Revenue 2022: $163,274Expenses 2022: $203,066Net Income 2022: -$39,7922022Revenue 2023: $172,401Expenses 2023: $197,562Net Income 2023: -$25,1612023Revenue 2024: $169,511Expenses 2024: $195,058Net Income 2024: -$25,5472024

Highlighted filing

2014

Revenue$173,490
Expenses$173,490
Net Income$0
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Feb 25, 2015
Return Version
2014v5.0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
JOHN BROWNTrusteePT$17,631-$17,631
Filing and Contact Details

Filer

Filer Name
Eugene Leonard Trust
EIN
42-6582986
Phone
7128374453
Address
PO BOX 246, EMMETSBURG, IA 50536

Signing Officer

Name
John Brown
Title
Attorney for Trust
Phone
7128374453
Signed
2015-02-25
Discuss with paid preparer
Yes

Preparer

Firm
Kiesling Associates Llp
Address
PO BOX 430, EMMETSBURG, IA 50536-0430
Preparer
Edwin J Burdorf
Phone
7128524464
Raw XML Appendix366 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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IRS990PF/StatementsRegardingActy4720Grp/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990PF/StatementsRegardingActy4720Grp/SaleOrExchDisqualifiedPrsnInd0false
IRS990PF/StatementsRegardingActy4720Grp/TransferAstDisqualifiedPrsnInd0false
IRS990PF/StatementsRegardingActy4720Grp/UncorrectedPYJeopardyInvstInd0false
IRS990PF/StatementsRegardingActy4720Grp/UndistributedIncomePYInd0false
IRS990PF/StatementsRegardingActyGrp/ActivitiesNotPreviouslyRptInd0false
IRS990PF/StatementsRegardingActyGrp/AtLeast5000InAssetsInd0true
IRS990PF/StatementsRegardingActyGrp/ChangesToArticlesOrBylawsInd0false
IRS990PF/StatementsRegardingActyGrp/ComplyWithPublicInspRqrInd0true
IRS990PF/StatementsRegardingActyGrp/DonorAdvisedFundInd0false
IRS990PF/StatementsRegardingActyGrp/ForeignAccountsQuestionInd0false
IRS990PF/StatementsRegardingActyGrp/Form1120POLFiledInd0false
IRS990PF/StatementsRegardingActyGrp/Form990PFFiledWithAttyGenInd0true
IRS990PF/StatementsRegardingActyGrp/IndividualWithBooksNm0JOHN BROWN
IRS990PF/StatementsRegardingActyGrp/LegislativePoliticalActyInd0false
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/AddressLine1Txt0PO BOX 246
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/CityNm0EMMETSBURG
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/StateAbbreviationCd0IA
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/ZIPCd050536
IRS990PF/StatementsRegardingActyGrp/MoreThan100SpentInd0false
IRS990PF/StatementsRegardingActyGrp/NECTFilingInLieuOFForm1041Ind0X
IRS990PF/StatementsRegardingActyGrp/NewSubstantialContributorsInd0false
IRS990PF/StatementsRegardingActyGrp/OrganizationDissolvedEtcInd0false
IRS990PF/StatementsRegardingActyGrp/OwnControlledEntityInd0false
IRS990PF/StatementsRegardingActyGrp/PhoneNum07128524215
IRS990PF/StatementsRegardingActyGrp/PrivateOperatingFoundationInd0false
IRS990PF/StatementsRegardingActyGrp/Section508eRqrSatisfiedInd0true
IRS990PF/StatementsRegardingActyGrp/UnrelatedBusIncmOverLimitInd0false
IRS990PF/StatementsRegardingActyGrp/WebsiteAddressTxt0N/A
IRS990PF/SumOfProgramRelatedInvstGrp/Description1Txt0N/A
IRS990PF/SupplementaryInformationGrp/ApplicationSubmissionInfoGrp/FormAndInfoAndMaterialsTxt0CONTACT ILCC FOR AN APPLICATION FORM. ILCC IS ADMINISTRING THE SCHOLARSHIPS.
IRS990PF/SupplementaryInformationGrp/ApplicationSubmissionInfoGrp/RecipientPersonNm0IOWA LAKES COMMUNITY COLLEGE
IRS990PF/SupplementaryInformationGrp/ApplicationSubmissionInfoGrp/RecipientPhoneNum07128523354
IRS990PF/SupplementaryInformationGrp/ApplicationSubmissionInfoGrp/RecipientUSAddress/AddressLine1Txt03200 COLLEGE DRIVE
IRS990PF/SupplementaryInformationGrp/ApplicationSubmissionInfoGrp/RecipientUSAddress/CityNm0EMMETSBURG
IRS990PF/SupplementaryInformationGrp/ApplicationSubmissionInfoGrp/RecipientUSAddress/StateAbbreviationCd0IA
IRS990PF/SupplementaryInformationGrp/ApplicationSubmissionInfoGrp/RecipientUSAddress/ZIPCd050536
IRS990PF/SupplementaryInformationGrp/ApplicationSubmissionInfoGrp/RestrictionsOnAwardsTxt0GEOGRAHIC LIMITATIONS APPLY: ONLY STUDENTS THAT RESIDE IN N.W. PALO ALTO COUNTY AND S.E. EMMETT COUNTY ARE ELIGIBLE FOR A SCHOLARSHIP.
IRS990PF/SupplementaryInformationGrp/ApplicationSubmissionInfoGrp/SubmissionDeadlinesTxt0APRIL 15
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt0135462
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt0SCHOLARSHIPS
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientBusinessName/BusinessNameLine1Txt0IOWA LAKES COMMUNITY COLL
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientRelationshipTxt0NONE
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/AddressLine1Txt019 SOUTH 7TH STREET
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/CityNm0ESTHERVILLE
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/StateAbbreviationCd0IA
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/ZIPCd051334
IRS990PF/SupplementaryInformationGrp/TotalGrantOrContriPdDurYrAmt0135462
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/AppliedToCurrentYearAmt0117462
IRS990PF/UndistributedIncomeGrp/DistributableAsAdjustedAmt0117462
IRS990PF/UndistributedIncomeGrp/ExcessDistributionCyovYr1Amt022483
IRS990PF/UndistributedIncomeGrp/ExcessDistributionCyovYr2Amt010378
IRS990PF/UndistributedIncomeGrp/ExcessDistributionCyovYr4Amt0103600
IRS990PF/UndistributedIncomeGrp/ExcessDistributionCyovYr5Amt0102990
IRS990PF/UndistributedIncomeGrp/ExcessDistriCyovFromYr5Amt0102990
IRS990PF/UndistributedIncomeGrp/ExcessDistriCyovToNextYrAmt0154461
IRS990PF/UndistributedIncomeGrp/ExcessFromCurrentYearAmt018000
IRS990PF/UndistributedIncomeGrp/ExcessFromYear1Amt022483
IRS990PF/UndistributedIncomeGrp/ExcessFromYear2Amt010378
IRS990PF/UndistributedIncomeGrp/ExcessFromYear4Amt0103600
IRS990PF/UndistributedIncomeGrp/QualifyingDistributionsAmt0135462
IRS990PF/UndistributedIncomeGrp/RemainingDistriFromCorpusAmt018000
IRS990PF/UndistributedIncomeGrp/TotalCorpusAmt0257451
IRS990PF/UndistributedIncomeGrp/TotalExcessDistributionCyovAmt0239451
IRS990PF/UndistributedIncomeGrp/UndistributedIncomeCYAmt00
LandEtcSchedule2/LandEtcGrp/AccumulatedDepreciationAmt068977
LandEtcSchedule2/LandEtcGrp/BookValueAmt01265
LandEtcSchedule2/LandEtcGrp/BookValueAmt1717000
LandEtcSchedule2/LandEtcGrp/CostOrOtherBasisAmt070242
LandEtcSchedule2/LandEtcGrp/CostOrOtherBasisAmt1717000
LandEtcSchedule2/LandEtcGrp/EOYFMVAmt0861000
OtherAssetsSchedule/OtherAssetsScheduleGrp/BOYBookValueAmt0470
OtherAssetsSchedule/OtherAssetsScheduleGrp/Desc0JEWEY ETC.
OtherAssetsSchedule/OtherAssetsScheduleGrp/EOYBookValueAmt0470
OtherAssetsSchedule/OtherAssetsScheduleGrp/EOYFMVAmt0470
OtherExpensesSchedule/OtherExpensesScheduleGrp/AdjustedNetIncomeAmt0738
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc0FARMLAND
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc1CRP REIMBURSEMENT
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc2EXPENSES
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc3INSURANCE
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc4SAFE DEPOSIT BOX
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc5TRUSTEE BOND FEE
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc6BANK CHARGES
OtherExpensesSchedule/OtherExpensesScheduleGrp/NetInvestmentIncomeAmt0738
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt0738
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt1251
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt250
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt370
OtherLiabilitiesSchedule/OtherLiabilitiesDetail/BOYBookValueAmt079069
OtherLiabilitiesSchedule/OtherLiabilitiesDetail/Desc0CHARITABLE CONTRIBUTIONS PAYABLE
OtherLiabilitiesSchedule/OtherLiabilitiesDetail/EOYBookValueAmt095928
TaxesSchedule/TaxesDetail/Amt01582
TaxesSchedule/TaxesDetail/CategoryTxt0INCOME TAX
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN BROWN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0ATTORNEY FOR TRUST
ReturnHeader/BusinessOfficerGrp/PhoneNum07128374453
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-02-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0EUGENE LEONARD TRUST
ReturnHeader/Filer/BusinessNameControlTxt0EUGE
ReturnHeader/Filer/EIN0426582986
ReturnHeader/Filer/PhoneNum07128374453
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 246
ReturnHeader/Filer/USAddress/CityNm0EMMETSBURG
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IA
ReturnHeader/Filer/USAddress/ZIPCd050536
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0390906430
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KIESLING ASSOCIATES LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 430
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0EMMETSBURG
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0505360430
ReturnHeader/PreparerPersonGrp/PhoneNum07128524464
ReturnHeader/PreparerPersonGrp/PreparationDt02015-02-25
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0EDWIN J BURDORF
ReturnHeader/ReturnTs02015-02-25T17:08:36-06:00
ReturnHeader/ReturnTypeCd0990PF
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.23$0.15$2.08$0.17$0.20$0.03
2023Detailed filing. Detailed filing data is available for this year.$2.25$0.15$2.10$0.17$0.20$0.03
2022Detailed filing. Detailed filing data is available for this year.$2.28$0.16$2.13$0.16$0.20$0.04
2021Detailed filing. Detailed filing data is available for this year.$2.29$0.12$2.17$0.16$0.16$0.00
2020Detailed filing. Detailed filing data is available for this year.$2.29$0.12$2.17$0.16$0.16$0.00
2019Detailed filing. Detailed filing data is available for this year.$2.29$0.12$2.17$0.16$0.16$0.00
2018Detailed filing. Detailed filing data is available for this year.$2.29$0.12$2.17$0.16$0.16$0.00
2017Detailed filing. Detailed filing data is available for this year.$2.28$0.12$2.17$0.16$0.16$0.00
2016Detailed filing. Detailed filing data is available for this year.$2.28$0.11$2.17$0.16$0.17$0.01
2015Detailed filing. Detailed filing data is available for this year.$2.30$0.12$2.17$0.16$0.16$0.00
2014Detailed filing. Detailed filing data is available for this year.$2.27$0.10$2.17$0.17$0.17$0.00
2013Detailed filing. Detailed filing data is available for this year.$2.25$0.08$2.17$0.17$0.17$0.00
2012Detailed filing. Detailed filing data is available for this year.$2.27$0.09$2.17$0.17
2011Detailed filing. Detailed filing data is available for this year.$2.26$0.09$2.18$0.15