Civic Intelligence

Tower City Development Corporation

EIN 45-0320614 • 501(c)4 • Casselton, ND

Profile

To provide community low-rent housing

PO Box 946Casselton, ND 58012

n/A

Siviq Scores

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

Liabilities / Assets

97th percentile

1.79x

Higher debt load relative to assets than 97% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

98th percentile

3.14x

Higher debt load relative to revenue than 98% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2024

Net Margin

51st percentile

1.7%

Higher net margin than 51% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2024

Top Officer Pay

89th percentile

$0

Higher top officer pay than 89% of similar nonprofits.

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

501(c)4 • <$500k nonprofits • Source year 2024

Asset Growth

41st percentile

-6.5%

Faster asset growth than 41% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

78th percentile

22%

Faster revenue growth than 78% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets97th percentile

Assets

Down

$181,176

Down $12,590 (-6.5%) from 2023

Liabilities

Down

$325,184

Down $14,332 (-4.2%) from 2023

Net Assets

Up

-$144,008

Up $1,742 (+1.2%) from 2023

Operations
Liabilities / Revenue98th percentileNet Margin51st percentile

Revenue

Up

$103,694

Up $18,359 (+22%) from 2023

Expenses

Up

$101,952

Up $9,927 (+11%) from 2023

Net Income

Up

$1,742

Up $8,432 (+126%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth41st percentile

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

$400K$200K$0-$200KAssets 2011: $321,320Liabilities 2011: $354,0372011Assets 2012: $310,249Liabilities 2012: $350,880Net Assets 2012: -$40,6312012Assets 2013: $283,762Liabilities 2013: $348,184Net Assets 2013: -$64,4222013Assets 2014: $274,692Liabilities 2014: $344,496Net Assets 2014: -$69,8042014Assets 2015: $268,650Liabilities 2015: $341,606Net Assets 2015: -$72,9562015Assets 2016: $254,771Liabilities 2016: $336,093Net Assets 2016: -$81,3222016Assets 2017: $227,358Liabilities 2017: $331,842Net Assets 2017: -$104,4842017Assets 2018: $214,730Liabilities 2018: $327,1572018Assets 2019: $207,755Liabilities 2019: $320,363Net Assets 2019: -$112,6082019Assets 2020: $200,596Liabilities 2020: $319,289Net Assets 2020: -$118,6932020Assets 2021: $187,503Liabilities 2021: $315,976Net Assets 2021: -$128,4732021Assets 2022: $175,709Liabilities 2022: $314,769Net Assets 2022: -$139,0602022Assets 2023: $193,766Liabilities 2023: $339,516Net Assets 2023: -$145,7502023Assets 2024: $181,176Liabilities 2024: $325,184Net Assets 2024: -$144,0082024

Highlighted filing

2024

Assets$181,176
Liabilities$325,184
Net Assets-$144,008
Open 2024 Filing

Operations Trend

Revenue Growth78th percentile

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

$150K$100K$50K$0-$50KRevenue 2011: $71,926Expenses 2011: $82,989Net Income 2011: -$11,0632011Revenue 2012: $70,062Expenses 2012: $77,976Net Income 2012: -$7,9142012Revenue 2013: $72,205Expenses 2013: $95,996Net Income 2013: -$23,7912013Revenue 2014: $81,270Expenses 2014: $86,652Net Income 2014: -$5,3822014Revenue 2015: $87,118Expenses 2015: $90,270Net Income 2015: -$3,1522015Revenue 2016: $77,405Expenses 2016: $85,771Net Income 2016: -$8,3662016Revenue 2017: $60,657Expenses 2017: $83,819Net Income 2017: -$23,1622017Revenue 2018: $79,957Expenses 2018: $87,900Net Income 2018: -$7,9432018Revenue 2019: $74,546Expenses 2019: $74,727Net Income 2019: -$1812019Revenue 2020: $61,965Expenses 2020: $68,050Net Income 2020: -$6,0852020Revenue 2021: $53,636Expenses 2021: $63,416Net Income 2021: -$9,7802021Revenue 2022: $87,338Expenses 2022: $82,836Net Income 2022: $4,5022022Revenue 2023: $85,335Expenses 2023: $92,025Net Income 2023: -$6,6902023Revenue 2024: $103,694Expenses 2024: $101,952Net Income 2024: $1,7422024

Highlighted filing

2024

Revenue$103,694
Expenses$101,952
Net Income$1,742
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
$181,176
Liabilities
$325,184
Net assets
-$144,008
Revenue
$103,694
Expenses
$101,952
Net income
$1,742
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.81$3.25$1.44$1.04$1.02$0.02
2023Summary only. Only limited summary data is available for this year.$1.94$3.40$1.46$0.85$0.92$0.07
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.76$3.15$1.39$0.87$0.83$0.05
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.88$3.16$1.28$0.54$0.63$0.10
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.01$3.19$1.19$0.62$0.68$0.06
2019Detailed filing. Detailed filing data is available for this year.$2.08$3.20$1.13$0.75$0.75$0.00
2018Summary only. Only limited summary data is available for this year.$2.15$3.27$0.80$0.88$0.08
2017Detailed filing. Detailed filing data is available for this year.$2.27$3.32$1.04$0.61$0.84$0.23
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.55$3.36$0.81$0.77$0.86$0.08
2015Detailed filing. Detailed filing data is available for this year.$2.69$3.42$0.73$0.87$0.90$0.03
2014Detailed filing. Detailed filing data is available for this year.$2.75$3.44$0.70$0.81$0.87$0.05
2013Detailed filing. Detailed filing data is available for this year.$2.84$3.48$0.64$0.72$0.96$0.24
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.10$3.51$0.41$0.70$0.78$0.08
2011Summary only. Only limited summary data is available for this year.$3.21$3.54$0.72$0.83$0.11
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 1, 2025
Return Version
2024v5.2
Gross Receipts
$103,694
Mission and Program Overview

Mission

The organization operates and maintains a housing facility (16 2-bedroom units) which qualifies for subsidized low rent housing.

To provide community lowrent housing

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$177,516$155,367▼ $22,149
Cash and Non-Interest-Bearing Accounts$6,220$15,587▲ $9,367
Savings and Temporary Cash Investments$101$2,353▲ $2,252
Total Assets$193,766$181,176▼ $12,590
Other Assets Total$9,929$7,869▼ $2,060
Liabilities
Other Liabilities$332,090$317,315▼ $14,775
Accounts Payable and Accrued Expenses$7,426$7,869▲ $443
Total Liabilities$339,516$325,184▼ $14,332
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-145,750$-144,008▲ $1,742
Total Net Assets Fund Balance$-145,750$-144,008▲ $1,742
Total Liabilities and Net Assets / Fund Balance$193,766$181,176▼ $12,590

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$154,367$529,201$683,568
Land$1,000-$1,000
Other Assets Org$7,869--
Compensation and Service Providers
Top Officer Pay89th percentile

Board Members and Trustees

NameTitle
Rick McclaflinPresident
Corey HovelsonVice President
Judy GumkeOfficer
Julie Nelson-wanzekOfficer
Tim RichmanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$103,677
Investment Income
$17
Other Revenue
$0
Change in Net Assets
$1,742
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$101,952
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$28,192--$28,192
Fees for Services Management$27,887--$27,887
Depreciation Depletion$11,980--$11,980
Insurance$8,978--$8,978
Fees for Services Other$2,996--$2,996
All Other Expenses$2,535--$2,535
Fees for Services Legal$1,464--$1,464
Fees for Services Accounting$586--$586
Office Expenses$180--$180
Advertising$89--$89
Total Functional Expenses$101,952$0$0$101,952
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Rural Development Loans$178,378
Rd Unpaid Def Principal$114,120
Rd Unpaid Def Interest$24,817
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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

Part VI Line 11B

“REVIEW AT A MEETING”

Part VI Line 19

“AVAILABLE UPON REQUEST”

Filing and Contact Details

Filer

Filer Name
Tower City Development Corporation
EIN
45-0320614
In Care Of
% JULIE NELSON-WANZEK
Phone
7012408968
Address
PO BOX 946, CASSELTON, ND 58012

Signing Officer

Name
Julie Nelson-wanzek
Title
Member
Phone
7012408968
Signed
2025-09-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Julie Nelsonwanzek
Legal Domicile
Nd
Voting Board Members
5
Independent Board Members
0
Employees
0

Preparer

Firm
Olson Tax Service LLC
Address
214 MAIN ST E, MAYVILLE, ND 58257
Preparer
Dustin J Olson CPA
Phone
7013410171
Raw XML Appendix312 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt07426
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt07869
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO PROVIDE COMMUNITY LOWRENT HOUSING
IRS990/AdvertisingGrp/ProgramServicesAmt089
IRS990/AdvertisingGrp/TotalAmt089
IRS990/AllOtherExpensesGrp/ProgramServicesAmt02535
IRS990/AllOtherExpensesGrp/TotalAmt02535
IRS990/BackupWthldComplianceInd0false
IRS990/BooksInCareOfDetail/PersonNm0JULIE NELSON-WANZEK
IRS990/BooksInCareOfDetail/PhoneNum07013715958
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 946
IRS990/BooksInCareOfDetail/USAddress/CityNm0CASSELTON
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0ND
IRS990/BooksInCareOfDetail/USAddress/ZIPCd058012
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt06220
IRS990/CashNonInterestBearingGrp/EOYAmt015587
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt017
IRS990/CYOtherExpensesAmt0101952
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0103677
IRS990/CYRevenuesLessExpensesAmt01742
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0101952
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0103694
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt011980
IRS990/DepreciationDepletionGrp/TotalAmt011980
IRS990/Desc0PROVIDING LOW RENT HOUSING
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExcsTaxSect4951Or4952Or4953Ind0false
IRS990/ExpenseAmt0102951
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt0586
IRS990/FeesForServicesAccountingGrp/TotalAmt0586
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt01464
IRS990/FeesForServicesLegalGrp/TotalAmt01464
IRS990/FeesForServicesManagementGrp/ProgramServicesAmt027887
IRS990/FeesForServicesManagementGrp/TotalAmt027887
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt02996
IRS990/FeesForServicesOtherGrp/TotalAmt02996
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt05.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt13.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt410.00
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/PersonNm0RICK MCCLAFLIN
IRS990/Form990PartVIISectionAGrp/PersonNm1COREY HOVELSON
IRS990/Form990PartVIISectionAGrp/PersonNm2TIM RICHMAN
IRS990/Form990PartVIISectionAGrp/PersonNm3JUDY GUMKE
IRS990/Form990PartVIISectionAGrp/PersonNm4JULIE NELSON-WANZEK
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt4OFFICER
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0103694
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt08978
IRS990/InsuranceGrp/TotalAmt08978
IRS990/InvestmentIncomeGrp/ExclusionAmt017
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt017
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0529201
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0177516
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0155367
IRS990/LandBldgEquipCostOrOtherBssAmt0684568
IRS990/LegalDomicileStateCd0ND
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE ORGANIZATION OPERATES AND MAINTAINS A HOUSING FACILITY (16 2-BEDROOM UNITS) WHICH QUALIFIES FOR SUBSIDIZED LOW RENT HOUSING.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0-145750
IRS990/NetAssetsOrFundBalancesEOYAmt0-144008
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0-145750
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0-144008
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/ProgramServicesAmt0180
IRS990/OfficeExpensesGrp/TotalAmt0180
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt09929
IRS990/OtherAssetsTotalGrp/EOYAmt07869
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0REAL ESTATE TAXES
IRS990/OtherExpensesGrp/Desc1GROUNDS
IRS990/OtherExpensesGrp/Desc2MAINTENANCE
IRS990/OtherExpensesGrp/Desc3UTILITIES
IRS990/OtherExpensesGrp/ProgramServicesAmt04391
IRS990/OtherExpensesGrp/ProgramServicesAmt11434
IRS990/OtherExpensesGrp/ProgramServicesAmt211240
IRS990/OtherExpensesGrp/ProgramServicesAmt328192
IRS990/OtherExpensesGrp/TotalAmt04391
IRS990/OtherExpensesGrp/TotalAmt11434
IRS990/OtherExpensesGrp/TotalAmt211240
IRS990/OtherExpensesGrp/TotalAmt328192
IRS990/OtherLiabilitiesGrp/BOYAmt0332090
IRS990/OtherLiabilitiesGrp/EOYAmt0317315
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0JULIE NELSONWANZEK
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0531110
IRS990/ProgramServiceRevenueGrp/Desc0RENTAL INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0103677
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0103677
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt092025
IRS990/PYProgramServiceRevenueAmt085335
IRS990/PYRevenuesLessExpensesAmt0-6690
IRS990/PYTotalExpensesAmt092025
IRS990/PYTotalRevenueAmt085335
IRS990/ReconcilationRevenueExpnssAmt01742
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0103694
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0101
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02353
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0154367
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0529201
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0683568
IRS990ScheduleD/LandGrp/BookValueAmt01000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01000
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt07869
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0SECURITY DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0178378
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt124817
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2114120
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0RURAL DEVELOPMENT LOANS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1RD UNPAID DEF INTEREST
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2RD UNPAID DEF PRINCIPAL
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0155367
IRS990ScheduleD/TotalBookValueOtherAssetsAmt07869
IRS990ScheduleD/TotalLiabilityAmt0317315
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0REVIEW AT A MEETING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Part VI Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Part VI Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0193766
IRS990/TotalAssetsEOYAmt0181176
IRS990/TotalAssetsGrp/BOYAmt0193766
IRS990/TotalAssetsGrp/EOYAmt0181176
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0101952
IRS990/TotalFunctionalExpensesGrp/TotalAmt0101952
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0339516
IRS990/TotalLiabilitiesEOYAmt0325184
IRS990/TotalLiabilitiesGrp/BOYAmt0339516
IRS990/TotalLiabilitiesGrp/EOYAmt0325184
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-145750
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-144008
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0102951
IRS990/TotalProgramServiceRevenueAmt0103677
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt017
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0103677
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0103694
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0193766
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0181176
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 946
IRS990/USAddress/CityNm0CASSELTON
IRS990/USAddress/StateAbbreviationCd0ND
IRS990/USAddress/ZIPCd058012
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt00
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JULIE NELSON-WANZEK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0MEMBER
ReturnHeader/BusinessOfficerGrp/PhoneNum07012408968
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0TOWER CITY DEVELOPMENT CORPORATION
ReturnHeader/Filer/BusinessNameControlTxt0TOWE
ReturnHeader/Filer/EIN0450320614
ReturnHeader/Filer/InCareOfNm0% JULIE NELSON-WANZEK
ReturnHeader/Filer/PhoneNum07012408968
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 946
ReturnHeader/Filer/USAddress/CityNm0CASSELTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ND
ReturnHeader/Filer/USAddress/ZIPCd058012
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0332706046
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0OLSON TAX SERVICE LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0214 MAIN ST E
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MAYVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd058257
ReturnHeader/PreparerPersonGrp/PhoneNum07013410171
ReturnHeader/PreparerPersonGrp/PreparationDt02025-09-01
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DUSTIN J OLSON CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-09-01T10:11:10-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.