Civic Intelligence

Eugene Leonard Trust

990PF • Fiscal year 2024 • EIN 42-6582986

Jan 01, 2024 to Dec 31, 2024 • Filed on May 13, 2025

Organization Profile
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

61st percentile

0.07x

Higher debt load relative to assets than 61% of similar nonprofits.

2024 filings • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

90th percentile

0.89x

Higher debt load relative to revenue than 90% of similar nonprofits.

2024 filings • $1M-$5M nonprofits • Source year 2024

Net Margin

20th percentile

-15%

Higher net margin than 20% of similar nonprofits.

2024 filings • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

46th percentile

$0

Higher top officer pay than 46% of similar nonprofits.

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

2024 filings • $1M-$5M nonprofits • Source year 2024

Asset Growth

32nd percentile

-1.2%

Faster asset growth than 32% of similar nonprofits.

2024 filings • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

31st percentile

-1.7%

Faster revenue growth than 31% of similar nonprofits.

2024 filings • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets61st percentile

Assets

Down

$2,227,482

Down $26,474 (-1.2%) from 2023

Net Assets

Down

$2,076,639

Down $24,851 (-1.2%) from 2023

Liabilities

Down

$150,843

Down $1,623 (-1.1%) from 2023

Revenue And Expenses
Liabilities / Revenue90th percentileNet Margin20th percentile

Revenue

Down

$169,511

Down $2,890 (-1.7%) from 2023

Expenses

Down

$195,058

Down $2,504 (-1.3%) from 2023

Net Income

Down

-$25,547

Down $386 (-1.5%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth32nd percentile

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

2024

Assets$2,227,482
Liabilities$150,843
Net Assets$2,076,639
Open 2024 Filing

Operations Trend

Revenue Growth31st percentile

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

2024

Revenue$169,511
Expenses$195,058
Net Income-$25,547
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 13, 2025
Return Version
2024v5.0
Compensation and Service Providers
Top Officer Pay46th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
JOHN BROWNTrustee-$0--
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
Trustee
Phone
7128524215
Signed
2025-05-13

Preparer

Firm
Fort & Schlegel CPA Pc
Address
PO BOX 420, EMMETSBURG, IA 50536-1509
Preparer
Edwin J Burdorf
Phone
7128524464
Raw XML Appendix372 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/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/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/PersonsWithBooksName/BusinessNameLine1Txt0JOHN BROWN
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/Amt0150843
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/TotalGrantOrContriPdDurYrAmt0150843
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/AppliedToCurrentYearAmt0137890
IRS990PF/UndistributedIncomeGrp/DistributableAsAdjustedAmt0137890
IRS990PF/UndistributedIncomeGrp/ExcessDistriCyovToNextYrAmt012953
IRS990PF/UndistributedIncomeGrp/ExcessFromCurrentYearAmt012953
IRS990PF/UndistributedIncomeGrp/QualifyingDistributionsAmt0150843
IRS990PF/UndistributedIncomeGrp/RemainingDistriFromCorpusAmt012953
IRS990PF/UndistributedIncomeGrp/TotalCorpusAmt012953
IRS990PF/UndistributedIncomeGrp/UndistributedIncomeCYAmt00
LandEtcSchedule2/LandEtcGrp/AccumulatedDepreciationAmt075382
LandEtcSchedule2/LandEtcGrp/BookValueAmt017250
LandEtcSchedule2/LandEtcGrp/BookValueAmt1717000
LandEtcSchedule2/LandEtcGrp/CostOrOtherBasisAmt092632
LandEtcSchedule2/LandEtcGrp/CostOrOtherBasisAmt1717000
LandEtcSchedule2/LandEtcGrp/EOYFMVAmt017250
LandEtcSchedule2/LandEtcGrp/EOYFMVAmt11643825
LegalFeesSchedule/LegalFeesGrp/AdjustedNetIncomeAmt0220
LegalFeesSchedule/LegalFeesGrp/CategoryTxt0INDIRECT LEGAL FEES
LegalFeesSchedule/LegalFeesGrp/LegalFeesAmt0220
LegalFeesSchedule/LegalFeesGrp/NetInvestmentIncomeAmt0220
OtherAssetsSchedule/OtherAssetsScheduleGrp/BOYBookValueAmt0470
OtherAssetsSchedule/OtherAssetsScheduleGrp/Desc0JEWEY ETC.
OtherAssetsSchedule/OtherAssetsScheduleGrp/EOYBookValueAmt0470
OtherAssetsSchedule/OtherAssetsScheduleGrp/EOYFMVAmt0470
OtherExpensesSchedule/OtherExpensesScheduleGrp/AdjustedNetIncomeAmt0313
OtherExpensesSchedule/OtherExpensesScheduleGrp/AdjustedNetIncomeAmt150
OtherExpensesSchedule/OtherExpensesScheduleGrp/AdjustedNetIncomeAmt270
OtherExpensesSchedule/OtherExpensesScheduleGrp/AdjustedNetIncomeAmt364
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc0EXPENSES
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc1INSURANCE
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc2SAFE DEPOSIT BOX
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc3TRUSTEE BOND FEE
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc4RECORDING FEES
OtherExpensesSchedule/OtherExpensesScheduleGrp/NetInvestmentIncomeAmt0313
OtherExpensesSchedule/OtherExpensesScheduleGrp/NetInvestmentIncomeAmt150
OtherExpensesSchedule/OtherExpensesScheduleGrp/NetInvestmentIncomeAmt270
OtherExpensesSchedule/OtherExpensesScheduleGrp/NetInvestmentIncomeAmt364
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt0313
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt150
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt270
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt364
OtherIncreasesSchedule/OtherIncreasesDetail/Amt0693
OtherIncreasesSchedule/OtherIncreasesDetail/Amt13
OtherIncreasesSchedule/OtherIncreasesDetail/Desc0NON DIVIDEND DISTRIBUTION
OtherIncreasesSchedule/OtherIncreasesDetail/Desc1ROUNDING
OtherLiabilitiesSchedule/OtherLiabilitiesDetail/BOYBookValueAmt0152466
OtherLiabilitiesSchedule/OtherLiabilitiesDetail/Desc0CHARITABLE CONTRIBUTIONS PAYABLE
OtherLiabilitiesSchedule/OtherLiabilitiesDetail/EOYBookValueAmt0150843
OtherProfessionalFeesSchedule/OtherProfessionalFeesDetail/AdjustedNetIncomeAmt017478
OtherProfessionalFeesSchedule/OtherProfessionalFeesDetail/Amt017478
OtherProfessionalFeesSchedule/OtherProfessionalFeesDetail/CategoryTxt0FIDUCIARY FEES
OtherProfessionalFeesSchedule/OtherProfessionalFeesDetail/NetInvestmentIncomeAmt017478
TaxesSchedule/TaxesDetail/AdjustedNetIncomeAmt01928
TaxesSchedule/TaxesDetail/Amt01928
TaxesSchedule/TaxesDetail/CategoryTxt0TAX ON INVESTMENT INCOME
TaxesSchedule/TaxesDetail/NetInvestmentIncomeAmt01928
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN BROWN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum07128524215
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0EUGENE LEONARD TRUST
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt042
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/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0822148135
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0FORT & SCHLEGEL CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 420
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0EMMETSBURG
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0505361509
ReturnHeader/PreparerPersonGrp/PhoneNum07128524464
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0EDWIN J BURDORF
ReturnHeader/ReturnTs02025-05-12T16:53:38-04:00
ReturnHeader/ReturnTypeCd0990PF
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

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Filings

Displayed year

2024 • Form 990PFDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,227,482
Liabilities
$150,843
Net assets
$2,076,639
Revenue
$169,511
Expenses
$195,058
Net income
-$25,547
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