Civic Intelligence

The Greater Jefferson County Foundation

990 • Fiscal year 2014 • EIN 51-0172078

Apr 01, 2013 to Mar 31, 2014 • Filed on Feb 13, 2015

PO Box 1325Fairfield, IA 52556

(641) 472-0758

Siviq Scores

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

Liabilities / Assets

13th percentile

0.00x

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

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

13th percentile

0.00x

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

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

95th percentile

66%

Higher net margin than 95% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

34th percentile

$0

Higher top officer pay than 34% of similar nonprofits.

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

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

85th percentile

25%

Faster asset growth than 85% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

94th percentile

106%

Faster revenue growth than 94% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Up

$3,163,235

Up $641,443 (+25%) from 2013

Net Assets

Up

$3,163,235

Up $641,443 (+25%) from 2013

Liabilities

Flat

$0

Flat from 2013

Revenue

Up

$917,957

Up $473,009 (+106%) from 2013

Expenses

Up

$308,361

Up $99,512 (+48%) from 2013

Net Income

Up

$609,596

Up $373,497 (+158%) from 2013

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $2,095,803Liabilities 2011: $181,175Net Assets 2011: $1,914,6282011Assets 2012: $2,148,928Liabilities 2012: $0Net Assets 2012: $2,148,9282012Assets 2013: $2,521,792Liabilities 2013: $0Net Assets 2013: $2,521,7922013Assets 2014: $3,163,235Liabilities 2014: $0Net Assets 2014: $3,163,2352014Assets 2015: $4,176,980Liabilities 2015: $0Net Assets 2015: $4,176,9802015Assets 2016: $3,477,145Liabilities 2016: $0Net Assets 2016: $3,477,1452016Assets 2017: $4,487,079Liabilities 2017: $0Net Assets 2017: $4,487,0792017Assets 2018: $4,682,033Liabilities 2018: $0Net Assets 2018: $4,682,0332018Assets 2019: $4,807,154Liabilities 2019: $109Net Assets 2019: $4,807,0452019Assets 2020: $4,584,886Liabilities 2020: $201Net Assets 2020: $4,584,6852020Assets 2021: $7,400,106Liabilities 2021: $189Net Assets 2021: $7,399,9172021Assets 2022: $7,805,395Liabilities 2022: $307Net Assets 2022: $7,805,0882022Assets 2023: $6,858,863Liabilities 2023: $320Net Assets 2023: $6,858,5432023Assets 2024: $7,430,751Liabilities 2024: $303Net Assets 2024: $7,430,4482024Assets 2025: $7,349,485Liabilities 2025: $19,596Net Assets 2025: $7,329,8892025

Highlighted filing

2014

Assets$3,163,235
Liabilities$0
Net Assets$3,163,235

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $363,5872011Expenses 2012: $262,6622012Revenue 2013: $444,948Expenses 2013: $208,849Net Income 2013: $236,0992013Revenue 2014: $917,957Expenses 2014: $308,361Net Income 2014: $609,5962014Revenue 2015: $2,190,806Expenses 2015: $1,172,535Net Income 2015: $1,018,2712015Revenue 2016: $1,648,439Expenses 2016: $2,037,388Net Income 2016: -$388,9492016Revenue 2017: $2,139,272Expenses 2017: $1,370,801Net Income 2017: $768,4712017Revenue 2018: $1,001,486Expenses 2018: $917,260Net Income 2018: $84,2262018Revenue 2019: $977,705Expenses 2019: $744,513Net Income 2019: $233,1922019Revenue 2020: $1,082,401Expenses 2020: $716,383Net Income 2020: $366,0182020Revenue 2021: $1,941,081Expenses 2021: $604,279Net Income 2021: $1,336,8022021Revenue 2022: $1,435,385Expenses 2022: $525,715Net Income 2022: $909,6702022Revenue 2023: $373,225Expenses 2023: $529,463Net Income 2023: -$156,2382023Revenue 2024: $925,403Expenses 2024: $1,200,429Net Income 2024: -$275,0262024Revenue 2025: $702,846Expenses 2025: $712,465Net Income 2025: -$9,6192025

Highlighted filing

2014

Revenue$917,957
Expenses$308,361
Net Income$609,596
Jump To
Filing Snapshot
Filing Period
Apr 1, 2013 to Mar 31, 2014
Signed
Feb 13, 2015
Return Version
2013v4.0
Gross Receipts
$1,788,372
Mission and Program Overview

Mission

The greater jefferson county foundation receives, accepts and distributes funds for educational, cultural, civic and charitable purposes for the benefit of the greater community of jefferson county, iowa.

Community improvements through charitable grants

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,187,617$2,473,497▲ $285,880
Savings and Temporary Cash Investments$240,907$591,166▲ $350,259
Other Notes and Loans Receivable, Net$92,588$97,428▲ $4,840
Cash and Non-Interest-Bearing Accounts$680$1,144▲ $464
Accounts Receivable-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$2,521,792$3,163,235▲ $641,443
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Temporarily Rstr Net Assets$1,282,318$1,685,539▲ $403,221
Permanently Rstr Net Assets$622,223$783,100▲ $160,877
Unrestricted Net Assets$617,251$694,596▲ $77,345
Total Net Assets Fund Balance$2,521,792$3,163,235▲ $641,443
Total Liabilities and Net Assets / Fund Balance$2,521,792$3,163,235▲ $641,443

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$3,344$3,344
Compensation and Service Providers

Board Members and Trustees

NameTitle
Robert WiegertPresident
Ken MalloyVice President
Dave DickeyDirector
Greg LowenbergDirector
Joe CarrDirector
Linda PettitDirector
Marty GleasonDirector
Nancy HorrasDirector
Pam MitchellDirector
Pat McMahonDirector
Renee ReblingDirector
Sarah FlatteryDirector
Tim KuikenDirector
Peggy SmallSecretary
David EastburnTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$679,786
Program Service Revenue
$0
Investment Income
$233,462
Other Revenue
$4,709
All Other Contributions
$547,459
Change in Net Assets
$609,596

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
Yes

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded3$25,250Fair Market Value (FMV)
Total Noncash Contributions3$25,250-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$269,198
Other Expenses$33,169
Salaries, Compensation, and Employee Benefits$5,994
Total Fundraising Expense$149
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$184,266--$184,266
Grants to Domestic Individuals$84,932--$84,932
Fees for Service Investment Mgmnt Fees-$7,481-$7,481
Fees for Services Accounting-$6,821-$6,821
Other Salaries and Wages-$5,099-$5,099
All Other Expenses-$3,146$149$3,295
Insurance-$1,646-$1,646
Other Expenses-$1,511-$1,511
Payroll Taxes-$895-$895
Advertising-$412-$412
Total Functional Expenses$269,198$39,014$149$308,361
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
42-6004655-CityVarious Projects$63,416
27-0109774-501(c)(3)New Community Pool & Gym$27,058
42-1471055-CityOperational Expenses$24,973
42-1027012-501(c)(3)Equipment$10,000
23-7256152-501(c)(3)Assist Disabled Persons$7,301
42-1158688-CityPurchase Equipment$5,025
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

Form 990 was provided to the governing body before it was filed and the finance committee reviewed the return prior to filing.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

The organization holds an annual meeting with the board of directors. At this meeting, the board reviews requirements of different policies to enforce compliance. The conflict of interest policy is one that is reviewed.

Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection

Also available on Guidestar.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

The organization places notices of meetings in the local newspaper and publishes an annual report that is available to the public in order to disclose their financial statements and governing documents.

Filing and Contact Details

Filer

EIN
51-0172078
Phone
6414720758

Signing Officer

Name
Nancy Horras
Title
Director
Signed
2015-02-13
Discuss with paid preparer
Yes

Organization Details

Formed
1975
Legal Domicile
Ia
Voting Board Members
15
Independent Board Members
15
Employees
1
Volunteers
15

Preparer

Preparer
Jodi R Kerr
Phone
6414726171
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IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt01646
IRS990/InsuranceGrp/TotalAmt01646
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt0107427
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IRS990/InvestmentsPubTradedSecGrp/EOYAmt02473497
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IRS990/LoanOutstandingInd0false
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IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0COMMUNITY IMPROVEMENTS THROUGH CHARITABLE GRANTS
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IRS990/MoreThan5000KToOrgInd0false
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IRS990/NetAssetsOrFundBalancesEOYAmt03163235
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0126035
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IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
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IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt031847
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NoncashContributionsAmt025250
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
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IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
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IRS990/OtherExpensesGrp/Desc1Annual Banquet
IRS990/OtherExpensesGrp/Desc2Misc. Expense
IRS990/OtherExpensesGrp/Desc3Telephone
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt06742
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt13330
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt21931
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt31511
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IRS990/OtherExpensesGrp/TotalAmt13330
IRS990/OtherExpensesGrp/TotalAmt21931
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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt14139
IRS990/OtherRevenueTotalAmt04709
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt05099
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IRS990/OtherWebsiteInd0X
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt092588
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt097428
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IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0895
IRS990/PayrollTaxesGrp/TotalAmt0895
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt0622223
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt0783100
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
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IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt084932
IRS990/ProgSrvcAccomActy2Grp/GrantAmt084932
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt02355
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IRS990/PYContributionsGrantsAmt0418038
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt0174950
IRS990/PYInvestmentIncomeAmt022139
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt026886
IRS990/PYOtherRevenueAmt04771
IRS990/PYRevenuesLessExpensesAmt0236099
IRS990/PYSalariesCompEmpBnftPaidAmt07013
IRS990/PYTotalExpensesAmt0208849
IRS990/PYTotalRevenueAmt0444948
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0609596
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0true
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt02354
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0240907
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0591166
IRS990ScheduleA/CommunityTrustInd0X
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0418038
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0343785
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0214890
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0201532
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01858031
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0107427
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt054727
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt056327
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt051425
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt043987
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0313893
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt09480
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicSupportCY170Pct00.75870
IRS990ScheduleA/PublicSupportPY170Pct00.88970
IRS990ScheduleA/PublicSupportTotal170Amt01647941
IRS990ScheduleA/SubstantialContributorsTotAmt0210090
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0679786
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0418038
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0343785
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0214890
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0201532
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01858031
IRS990ScheduleA/TotalSupportAmt02171924
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$7.35$0.02$7.33$0.70$0.71$0.01
2024Detailed filing. Detailed filing data is available for this year.$7.43$0.00$7.43$0.93$1.20$0.28
2023Detailed filing. Detailed filing data is available for this year.$6.86$0.00$6.86$0.37$0.53$0.16
2022Detailed filing. Detailed filing data is available for this year.$7.81$0.00$7.81$1.44$0.53$0.91
2021Detailed filing. Detailed filing data is available for this year.$7.40$0.00$7.40$1.94$0.60$1.34
2020Detailed filing. Detailed filing data is available for this year.$4.58$0.00$4.58$1.08$0.72$0.37
2019Detailed filing. Detailed filing data is available for this year.$4.81$0.00$4.81$0.98$0.74$0.23
2018Detailed filing. Detailed filing data is available for this year.$4.68$0.00$4.68$1.00$0.92$0.08
2017Detailed filing. Detailed filing data is available for this year.$4.49$0.00$4.49$2.14$1.37$0.77
2016Detailed filing. Detailed filing data is available for this year.$3.48$0.00$3.48$1.65$2.04$0.39
2015Detailed filing. Detailed filing data is available for this year.$4.18$0.00$4.18$2.19$1.17$1.02
2014Detailed filing. Detailed filing data is available for this year.$3.16$0.00$3.16$0.92$0.31$0.61
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.52$0.00$2.52$0.44$0.21$0.24
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.15$0.00$2.15$0.26
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.10$0.18$1.91$0.36