Civic Intelligence

Swea City Improvement League

EIN 45-2350748 • 501(c)3 • Swea City, IA

Pub. 78 Eligible990-N Coverage

Profile

Support for the community of swea city

203 3rd StSwea City, IA 50590
Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

62nd percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

86th percentile

40%

Higher net margin than 86% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

70th percentile

12%

Faster asset growth than 70% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2025

Revenue Growth

79th percentile

34%

Faster revenue growth than 79% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2025

Balance Sheet
Liabilities / Assets60th percentile

Assets

Up

$195,347

Up $55,722 (+40%) from 2022

Liabilities

Flat

$0

Flat from 2022

Net Assets

Up

$195,347

Up $55,722 (+40%) from 2022

Operations
Liabilities / Revenue62nd percentileNet Margin86th percentile

Revenue

Up

$109,429

Up $63,459 (+138%) from 2022

Expenses

Up

$65,546

Up $62,174 (+1844%) from 2022

Net Income

Up

$43,883

Up $1,285 (+3.0%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth70th percentile

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

$200K$150K$100K$50K$0Assets 2013: $40,636Liabilities 2013: $02013Assets 2022: $139,625Liabilities 2022: $0Net Assets 2022: $139,6252022Assets 2025: $195,347Liabilities 2025: $0Net Assets 2025: $195,3472025

Highlighted filing

2025

Assets$195,347
Liabilities$0
Net Assets$195,347
Open 2025 Filing

Operations Trend

Revenue Growth79th percentile

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

$150K$100K$50K$0-$50KRevenue 2013: $5,390Expenses 2013: $14,388Net Income 2013: -$8,9982013Revenue 2022: $45,970Expenses 2022: $3,372Net Income 2022: $42,5982022Revenue 2025: $109,429Expenses 2025: $65,546Net Income 2025: $43,8832025

Highlighted filing

2025

Revenue$109,429
Expenses$65,546
Net Income$43,883
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$195,347
Liabilities
$0
Net assets
$195,347
Revenue
$109,429
Expenses
$65,546
Net income
$43,883
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.95$0.00$1.95$1.09$0.66$0.44
2022Detailed filing. Detailed filing data is available for this year.$1.40$0.00$1.40$0.46$0.03$0.43
2013Summary only. Only limited summary data is available for this year.$0.41$0.00$0.05$0.14$0.09
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Apr 20, 2026
Return Version
2025v4.1
Gross Receipts
$112,109
Mission and Program Overview

Mission

Support for the community of swea city

Program Services

DescriptionGrantsExpenses
SUPPORT THE COMMUNITY OF SWEA CITY. ASSIST WITH POOL PROJECT AND OTHER COMMUNITY PROJECTS.-$65,547
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
DAVE HARNERPresident-$0--
Filing and Contact Details

Filer

Filer Name
Swea City Improvement League
EIN
45-2350748
In Care Of
% DAVE HARNER
Phone
5153201902
Address
203 3RD ST, SWEA CITY, IA 50590

Signing Officer

Name
Dave Harner
Title
President
Phone
5153201902
Signed
2026-04-20
Discuss with paid preparer
No

Preparer

Firm
Mcgregor Accounting LLC
Address
PO BOX 605, ARMSTRONG, IA 50514
Preparer
Barbara Nemmers
Phone
7128683943
Supplemental Narrative

Additional Explanations

Description of other expenses Part I line 16

“Description AmountPARK AND REC EXPENSES 52,628SCIL EXPENSES 2,236RAGBRAI EXPENSES 10,682”

Raw XML Appendix116 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0DAVE HARNER
IRS990EZ/BooksInCareOfDetail/PhoneNum05153201902
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0203 3RD ST
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0SWEA CITY
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd050590
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0151464
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0195347
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt0109052
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt043883
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0151464
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0195347
IRS990EZ/GamingGrossIncomeAmt03057
IRS990EZ/GrossReceiptsAmt0112109
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0151464
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0195347
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0151464
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0195347
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0DAVE HARNER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherExpensesTotalAmt065546
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0SUPPORT FOR THE COMMUNITY OF SWEA CITY
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0SUPPORT THE COMMUNITY OF SWEA CITY. ASSIST WITH POOL PROJECT AND OTHER COMMUNITY PROJECTS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt065547
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt02680
IRS990EZ/SpecialEventsNetIncomeLossAmt0377
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt065546
IRS990EZ/TotalProgramServiceExpensesAmt065547
IRS990EZ/TotalRevenueAmt0109429
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0121543
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt017230
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt025709
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt059200
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt065293
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0288975
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct00.00000
IRS990ScheduleA/PublicSupportTotal170Amt0288975
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0121543
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt017230
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt025709
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt059200
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt065293
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0288975
IRS990ScheduleA/TotalSupportAmt0288975
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description AmountPARK AND REC EXPENSES 52,628SCIL EXPENSES 2,236RAGBRAI EXPENSES 10,682
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other expenses Part I line 16
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVE HARNER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05153201902
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-04-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SWEA CITY IMPROVEMENT LEAGUE
ReturnHeader/Filer/BusinessNameControlTxt0SWEA
ReturnHeader/Filer/EIN0452350748
ReturnHeader/Filer/InCareOfNm0% DAVE HARNER
ReturnHeader/Filer/PhoneNum05153201902
ReturnHeader/Filer/USAddress/AddressLine1Txt0203 3RD ST
ReturnHeader/Filer/USAddress/CityNm0SWEA CITY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IA
ReturnHeader/Filer/USAddress/ZIPCd050590
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0823250363
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MCGREGOR ACCOUNTING LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 605
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ARMSTRONG
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd050514
ReturnHeader/PreparerPersonGrp/PhoneNum07128683943
ReturnHeader/PreparerPersonGrp/PreparationDt02026-04-21
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BARBARA NEMMERS
ReturnHeader/ReturnTs02026-04-21T16:36:18-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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