Civic Intelligence

Isd 88 Foundation Inc

EIN 45-5615797 • 501(c)3 • New Ulm, MN

Profile

To enhance the quality of education in isd 88 while creating partnerships between our schools, our communities and alumni.

PO Box 572New Ulm, MN 56073

isd88foundation.org

Siviq Scores

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

Liabilities / Assets

43rd percentile

0.01x

Higher debt load relative to assets than 43% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

59th percentile

0.04x

Higher debt load relative to revenue than 59% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

88th percentile

46%

Higher net margin than 88% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

51st percentile

3.6%

Faster asset growth than 51% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

52nd percentile

8.1%

Faster revenue growth than 52% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets43rd percentile

Assets

Up

$618,973

Up $21,440 (+3.6%) from 2023

Liabilities

Down

$3,558

Down $13,685 (-79%) from 2023

Net Assets

Up

$615,415

Up $35,125 (+6.1%) from 2023

Operations
Liabilities / Revenue59th percentileNet Margin88th percentile

Revenue

Up

$85,832

Up $6,458 (+8.1%) from 2023

Expenses

Up

$46,687

Up $5,071 (+12%) from 2023

Net Income

Up

$39,145

Up $1,387 (+3.7%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth51st percentile

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

$800K$600K$400K$200K$0Assets 2014: $362,441Liabilities 2014: $0Net Assets 2014: $362,4412014Assets 2015: $655,850Liabilities 2015: $0Net Assets 2015: $655,8502015Assets 2016: $315,091Liabilities 2016: $520Net Assets 2016: $314,5712016Assets 2017: $344,845Liabilities 2017: $730Net Assets 2017: $344,1152017Assets 2018: $376,509Liabilities 2018: $701Net Assets 2018: $375,8082018Assets 2019: $485,131Liabilities 2019: $393Net Assets 2019: $484,7382019Assets 2020: $501,440Liabilities 2020: $383Net Assets 2020: $501,0572020Assets 2021: $686,301Liabilities 2021: $129,909Net Assets 2021: $556,3922021Assets 2022: $510,832Liabilities 2022: $8,642Net Assets 2022: $502,1902022Assets 2023: $597,533Liabilities 2023: $17,243Net Assets 2023: $580,2902023Assets 2024: $618,973Liabilities 2024: $3,558Net Assets 2024: $615,4152024

Highlighted filing

2024

Assets$618,973
Liabilities$3,558
Net Assets$615,415
Open 2024 Filing

Operations Trend

Revenue Growth52nd percentile

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

$1.0M$500K$0-$500KRevenue 2014: $363,725Expenses 2014: $4,589Net Income 2014: $359,1362014Revenue 2015: $312,953Expenses 2015: $19,544Net Income 2015: $293,4092015Revenue 2016: $317,319Expenses 2016: $658,598Net Income 2016: -$341,2792016Revenue 2017: $391,683Expenses 2017: $362,601Net Income 2017: $29,0822017Revenue 2018: $203,241Expenses 2018: $170,139Net Income 2018: $33,1022018Revenue 2019: $120,242Expenses 2019: $56,151Net Income 2019: $64,0912019Revenue 2020: $49,810Expenses 2020: $56,895Net Income 2020: -$7,0852020Revenue 2021: $73,412Expenses 2021: $47,446Net Income 2021: $25,9662021Revenue 2022: $70,176Expenses 2022: $38,250Net Income 2022: $31,9262022Revenue 2023: $79,374Expenses 2023: $41,616Net Income 2023: $37,7582023Revenue 2024: $85,832Expenses 2024: $46,687Net Income 2024: $39,1452024

Highlighted filing

2024

Revenue$85,832
Expenses$46,687
Net Income$39,145
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$618,973
Liabilities
$3,558
Net assets
$615,415
Revenue
$85,832
Expenses
$46,687
Net income
$39,145
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.19$0.04$6.15$0.86$0.47$0.39
2023Detailed filing. Detailed filing data is available for this year.$5.98$0.17$5.80$0.79$0.42$0.38
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.11$0.09$5.02$0.70$0.38$0.32
2021Detailed filing. Detailed filing data is available for this year.$6.86$1.30$5.56$0.73$0.47$0.26
2020Detailed filing. Detailed filing data is available for this year.$5.01$0.00$5.01$0.50$0.57$0.07
2019Detailed filing. Detailed filing data is available for this year.$4.85$0.00$4.85$1.20$0.56$0.64
2018Detailed filing. Detailed filing data is available for this year.$3.77$0.01$3.76$2.03$1.70$0.33
2017Detailed filing. Detailed filing data is available for this year.$3.45$0.01$3.44$3.92$3.63$0.29
2016Detailed filing. Detailed filing data is available for this year.$3.15$0.01$3.15$3.17$6.59$3.41
2015Detailed filing. Detailed filing data is available for this year.$6.56$0.00$6.56$3.13$0.20$2.93
2014Detailed filing. Detailed filing data is available for this year.$3.62$0.00$3.62$3.64$0.05$3.59
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 25, 2025
Return Version
2024v5.0
Gross Receipts
$98,754
Mission and Program Overview

Mission

To enhance the quality of education in ISD 88 while creating partnerships between our schools, our communities, and alumni

To enhance the quality of education in isd 88 while creating partnerships between our schools, our communities and alumni.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Program Related$481,076$566,487▲ $85,411
Savings and Temporary Cash Investments$29,251$29,310▲ $59
Cash and Non-Interest-Bearing Accounts$82,773$22,676▼ $60,097
Accounts Receivable$4,433$500▼ $3,933
Total Assets$597,533$618,973▲ $21,440
Liabilities
Escrow Account Liability$16,901$3,228▼ $13,673
Accounts Payable and Accrued Expenses$442$330▼ $112
Total Liabilities$17,343$3,558▼ $13,785
Net Assets / Fund Balance
Net Assets With Donor Restrictions$488,926$484,926▼ $4,000
Net Assets Without Donor Restrictions$91,264$130,489▲ $39,225
Total Net Assets Fund Balance$580,190$615,415▲ $35,225
Total Liabilities and Net Assets / Fund Balance$597,533$618,973▲ $21,440

Asset Categories

AssetBook ValueDepreciationBasis
Investment Program Related Org$566,487--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$481,076$62,850▲ $23,898-$566,487
2023$441,861-▲ $39,215-$481,076
2022$515,950$2,650▼ $76,737-$441,861
2021$462,926$3,025▲ $49,999-$515,950
2020$393,610$38,000▲ $31,316-$462,926
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Abby SwensonPresident
Cody KohnDirector
Jill CurryDirector
Jim PearsonDirector
John RodenbergDirector
Kay Burnett MartinDirector
Sandra JuniDirector
Tim KnaakDirector
Sean KosterEx-officio
Lisa BesemerSecretary
Jacob HolmTreasurer
Mike BenzVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$67,535
Program Service Revenue
$0
Investment Income
$26,540
Other Revenue
$-8,243
All Other Contributions
$26,659
Change in Net Assets
$39,145

Audited Revenue Reconciliation

Revenue per Audited Statements
$85,832
Total Revenue per Audited Statements
$85,832
Total Revenue per Form 990
$85,832
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$19,674
Other Expenses$13,563
Salaries, Compensation, and Employee Benefits$13,450
Total Fundraising Expense$11,964
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$19,674--$19,674
Current Officers, Directors, Trustees, and Key Employees$1,782$4,158$5,940$11,880
Fees for Services Accounting$918$2,143$3,061$6,122
Insurance$649$648$648$1,945
Payroll Taxes$174$406$580$1,160
Office Expenses$188$187$678$1,053
All Other Expenses$142$171$139$452
Other Employee Benefits$61$144$205$410
Information Technology$135$135$133$403
Other Expenses$127$124$124$375
Advertising--$208$208
Total Functional Expenses$26,111$8,612$11,964$46,687

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$46,687
Total Expenses per Audited Statements$46,687
Total Expenses per Form 990$46,687
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Independent School District 88New Ulm, MN170c1See 990-part 3 Ln 4b$19,674
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$12,922
Fundraising Gross Income$4,679
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Eagles Extravag$45,555$4,679$12,922$-8,243
Total Events$45,555$4,679$12,922$-8,243
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“A complete copy of the form 990 submission will be provided to the executive committee for review. Once satisfied with form 990, the executive committee will recommend to the entire board for approval. A vote by email will be taken prior to submission based on the executive committee's recommendation. Form 990 will be avaialable to the full board for review upon request.”

Form 990, Page 6, Part VI, Line 12C

“Board members are required to sign a new conflict of interest policy each year in january”

Form 990, Page 6, Part VI, Line 15A

“The board reviewed salaries from other local non-profit executive directors to determine the pay”

Form 990, Page 6, Part VI, Line 19

“Currently, our bylaws are available on our website. All other documents are available upon request.”

Filing and Contact Details

Filer

Filer Name
Isd 88 Foundation Inc
EIN
45-5615797
Phone
5072338313
Address
PO BOX 572, NEW ULM, MN 56073

Signing Officer

Name
Abby Swenson
Title
President
Phone
5072338313
Signed
2025-06-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Abby Swenson
Formed
2012
Legal Domicile
Mn
Voting Board Members
11
Independent Board Members
11
Employees
1
Volunteers
15

Preparer

Firm
Carlsonsv Llp
Address
301 KELLER AVE S, AMERY, WI 54001-1283
Preparer
Dirk a Prindle CPA
Phone
7159544995
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

“Volunteers help with the fundraising event held annually.”

Financial Statement Notes

Schedule D, Page 2, Part IV, Line 1B

“Isd 88 is acting as a fiscal agent for funds contributed towards the construction of a new cte center by the high school. The foundation is merely collecting and disbursing funds as requested by the school district, which is the ultimate owner of the funds. Total contributions for 2023 were 39,583, while expenses for the cte project were 31,594.”

Schedule D, Page 2, Part IV, Line 2B

“Isd 88 is acting as a fiscal agent for funds contributed towards the construction of a new cte center by the high school. The foundation is merely collecting and disbursing funds as requested by the school district, which is the ultimate owner of the funds. Total contributions for 2023 were 39,583, while expenses for the cte project were 31,594.”

Schedule D, Page 2, Part V, Line 4

“The income from the endowment funds is to be used for the granting of funds to isd 88 for projects that enhance education. This is accomplished through a formal granting process.”

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IRS990/MissionDesc0TO ENHANCE THE QUALITY OF EDUCATION IN ISD 88 WHILE CREATING PARTNERSHIPS BETWEEN OUR SCHOOLS, OUR COMMUNITIES AND ALUMNI.
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IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc0BANK MIDWEST INVESTMENT PORTFOLIO
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ISD 88 IS ACTING AS A FISCAL AGENT FOR FUNDS CONTRIBUTED TOWARDS THE CONSTRUCTION OF A NEW CTE CENTER BY THE HIGH SCHOOL. THE FOUNDATION IS MERELY COLLECTING AND DISBURSING FUNDS AS REQUESTED BY THE SCHOOL DISTRICT, WHICH IS THE ULTIMATE OWNER OF THE FUNDS. TOTAL CONTRIBUTIONS FOR 2023 WERE 39,583, WHILE EXPENSES FOR THE CTE PROJECT WERE 31,594.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1ISD 88 IS ACTING AS A FISCAL AGENT FOR FUNDS CONTRIBUTED TOWARDS THE CONSTRUCTION OF A NEW CTE CENTER BY THE HIGH SCHOOL. THE FOUNDATION IS MERELY COLLECTING AND DISBURSING FUNDS AS REQUESTED BY THE SCHOOL DISTRICT, WHICH IS THE ULTIMATE OWNER OF THE FUNDS. TOTAL CONTRIBUTIONS FOR 2023 WERE 39,583, WHILE EXPENSES FOR THE CTE PROJECT WERE 31,594.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2THE INCOME FROM THE ENDOWMENT FUNDS IS TO BE USED FOR THE GRANTING OF FUNDS TO ISD 88 FOR PROJECTS THAT ENHANCE EDUCATION. THIS IS ACCOMPLISHED THROUGH A FORMAL GRANTING PROCESS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART IV, LINE 1B
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 2, PART IV, LINE 2B
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 2, PART V, LINE 4
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IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0SEE 990-PART 3 LN 4B
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0INDEPENDENT SCHOOL DISTRICT 88
IRS990ScheduleI/RecipientTable/RecipientEIN0416000373
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0414 SOUTH PAYNE ST
IRS990ScheduleI/RecipientTable/USAddress/CityNm0NEW ULM
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE ANNUAL GRANTING PROCESS WILL BEGIN AND BE PUBLICIZED IN JANUARY OF EACH YEAR. INTERESTED PARTIES WILL COMPLETE A GRANT PROPOSAL/APPLICATION AND SUBMIT IT OT THE RESPECTIVE PRINCIPAL AND THE SUPERINTENDENT FOR CONSIDERATION. THE ADMINISTRATION WILL THEN SUBMIT THE PROPOSAL(S) TO THE FOUNDATION. THE PROPOSAL WILL INCLUDE A NARRATIVE DESCRIPTION OF THE PROPOSED PROJECT, A TIIMELINE FOR IMPLEMENTATION AND A DETAILED BUDGET. THE FOUNDATION WILL AWARD GRANTS ANNUALLY IN APRIL, WITH A SUBMISSION DEADLINE OF FEBRUARY 1ST TO THE BUILDING PRINCIPAL; FEBRUARY 15TH TO THE SUPERINTENDENT; AND MARCH 1ST TO THE FOUNDATION. A SUBCOMMITTEE OF THE FOUNDATION WILL REVIEW THE GRANT APPLICATIONS TO ENSURE THEY MEET OUR ESTABLISHED GUIDELINES: A) PROJECT MEETS THE FOUNDATION MISSION STATEMENT. B) PROGRAM OR ACTIVITY SHOULD GENERALLY SUPPLEMENT, NOT REPLACE, EXISTING PROGRAMS. C) CONSIDERATION WILL BE GIVEN TO PROPOSALS WITH THE BROADEST IMPACT. D) CONSIDERATION WILL BE GIVEN FOR PROGRAMS WHICH ARE INNOVATIVE AND CAN BE REPLICABLE. A FINAL REPORT WILL BE REQUIRED OF ALL GRANT RECIPIENTS. THE REPORT WILL INCLUDE A NARRATIVE DESCRIPTION OF THE IMPLEMENTATION OF THE GRANT, A FINAL ACCOUNTING OF HOW THE GRANT DOLLARS WERE SPENT, AND THE NUMBER OF STUDENTS IMPACTED. ISD 88 WILL ORDER AND PAY FOR THE PROJECT WITH THE FOUNDATION'S APPROVAL. THE FOUNDATION WILL THEN REIMBURSE ISD 88 FOR THE APPROVAL AMOUNT.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, PAGE 1, PART I, LINE 2
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0VOLUNTEERS HELP WITH THE FUNDRAISING EVENT HELD ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COMPLETE COPY OF THE FORM 990 SUBMISSION WILL BE PROVIDED TO THE EXECUTIVE COMMITTEE FOR REVIEW. ONCE SATISFIED WITH FORM 990, THE EXECUTIVE COMMITTEE WILL RECOMMEND TO THE ENTIRE BOARD FOR APPROVAL. A VOTE BY EMAIL WILL BE TAKEN PRIOR TO SUBMISSION BASED ON THE EXECUTIVE COMMITTEE'S RECOMMENDATION. FORM 990 WILL BE AVAIALABLE TO THE FULL BOARD FOR REVIEW UPON REQUEST.

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