Civic Intelligence

Cecil Daniel Trust FBO St. Joseph Catholic Church

990 • Fiscal year 2023 • EIN 81-7054490

Jan 01, 2023 to Dec 31, 2023 • Filed on Mar 19, 2024

PO Box 1446Williston, ND 58802

(701) 774-4121

Siviq Scores

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

Liabilities / Assets

71st percentile

0.00x

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

2023 filings • NTEE T • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

70th percentile

0.00x

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

2023 filings • NTEE T • $500k-$1M nonprofits • Source year 2023

Net Margin

53rd percentile

0.0%

Higher net margin than 53% of similar nonprofits.

2023 filings • NTEE T • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

93rd percentile

$24,694

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 4.9% of source-year revenue.

2023 filings • NTEE T • $500k-$1M nonprofits • Source year 2023

Asset Growth

56th percentile

0.0%

Faster asset growth than 56% of similar nonprofits.

2023 filings • NTEE T • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

28th percentile

-27%

Faster revenue growth than 28% of similar nonprofits.

2023 filings • NTEE T • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Flat

$117,870

Flat from 2022

Net Assets

Flat

$117,870

Flat from 2022

Liabilities

Flat

$0

Flat from 2022

Revenue

Down

$504,888

Down $189,562 (-27%) from 2022

Expenses

Down

$504,888

Down $189,562 (-27%) from 2022

Net Income

Flat

$0

Flat from 2022

Historical Trend

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2017: $118,736Liabilities 2017: $0Net Assets 2017: $118,7362017Assets 2018: $114,893Liabilities 2018: $0Net Assets 2018: $114,8932018Assets 2019: $117,870Liabilities 2019: $0Net Assets 2019: $117,8702019Assets 2020: $117,870Liabilities 2020: $0Net Assets 2020: $117,8702020Assets 2021: $117,870Liabilities 2021: $0Net Assets 2021: $117,8702021Assets 2022: $117,870Liabilities 2022: $0Net Assets 2022: $117,8702022Assets 2023: $117,870Liabilities 2023: $0Net Assets 2023: $117,8702023Assets 2024: $122,646Liabilities 2024: $0Net Assets 2024: $122,6462024

Highlighted filing

2023

Assets$117,870
Liabilities$0
Net Assets$117,870

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2017: $694,970Expenses 2017: $693,498Net Income 2017: $1,4722017Revenue 2018: $750,296Expenses 2018: $754,230Net Income 2018: -$3,9342018Revenue 2019: $898,488Expenses 2019: $895,511Net Income 2019: $2,9772019Revenue 2020: $475,059Expenses 2020: $475,059Net Income 2020: $02020Revenue 2021: $444,303Expenses 2021: $444,303Net Income 2021: $02021Revenue 2022: $694,450Expenses 2022: $694,450Net Income 2022: $02022Revenue 2023: $504,888Expenses 2023: $504,888Net Income 2023: $02023Revenue 2024: $334,567Expenses 2024: $329,791Net Income 2024: $4,7762024

Highlighted filing

2023

Revenue$504,888
Expenses$504,888
Net Income$0
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Mar 19, 2024
Return Version
2023v5.0
Gross Receipts
$506,324
Mission and Program Overview

Mission

None

To benefit the Church of St. Joseph - Williston Parish and St. Joseph's Catholic School.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$117,870$117,870→ $0
Land, Buildings, and Equipment, Net$117,834$117,834→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$117,870$117,870→ $0
Other Assets Total$36$36→ $0
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$117,870$117,870→ $0
Total Liabilities and Net Assets / Fund Balance$117,870$117,870→ $0

Asset Categories

AssetBook ValueDepreciationBasis
Land$117,834--
Compensation and Service Providers

Employees

NameTitleBaseTotal
-Trustee$24,694$24,694
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$11,283
Other Revenue
$493,605
Change in Net Assets
$0
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$474,793
Salaries, Compensation, and Employee Benefits$24,695
Other Expenses$5,400
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$474,793--$474,793
Current Officers, Directors, Trustees, and Key Employees-$24,695-$24,695
Fees for Services Accounting-$4,500-$4,500
Fees for Services Other-$900-$900
Total Functional Expenses$474,793$30,095$0$504,888
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Church of St Joseph - Williston Parish and St Joseph's Catholic SchoolWilliston, ND501(c)(3)General Operations$474,793
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
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

Form 990, Part VI, Section A, line 8B

There are no committees with the authority to act on behalf of the board.

Form 990, Part VI, Section B, line 11B

The Form 990 is reviewed and approved by the Trustee prior to being filed with the IRS.

Form 990, Part VI, Section C, line 19

Governing documents and financial statements are made available to the general public upon request.

Filing and Contact Details

Filer

Filer Name
Cecil Daniel Trust
EIN
81-7054490
Phone
7017744121
Address
PO Box 1446, Williston, ND 58802

Signing Officer

Name
Jeramy Hansen
Title
Trust Manager
Phone
7017744121
Signed
2024-03-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeramy Hansen
Formed
2017
Legal Domicile
Nd
Voting Board Members
1
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Firm
Eide Bailly LLP
Address
800 Nicollet Mall Ste 1300, Minneapolis, MN 55402-7033
Preparer
Deb Nelson CPA
Phone
6122536500
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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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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0The Cecil Daniel Trust is operated for the benefit of the Church of St. Joseph - Willison Parish, and St. Joseph's Catholic School. These organizations meet the requirements of a church and are not required to obtain a determination letter. These organizations are included in a group exemption in the Catholic Directory as provided by the United States Conference of Catholic Bishops.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1The Trust has made distributions to the Church over a number of years where the Church received up to $20,000 annually per the Trust agreement. With the death of the beneficiary the Church is now to receive the income from all mineral interests and real estate. This will continue for another 37 years at which time any remaining assets will be transfered to the Church. In addition to the above historical relationship the trustee has regular meetings with the pastor of the Church of St. Joseph - Williston Parish and St. Joseph's Catholic School to advise of the availability of funding and to request information regarding the Church/School's needs and timing of payments and other matters. At minimum these meetings occur quarterly and may be more frequent if requested by either the Church/School or by the Trustee.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt2The Trustee has, at a minimum, quarterly meetings with the pastor of the Church of St. Joseph - Williston Parish and St. Joseph's Catholic School to discuss the Cecil Daniel Trust, the amounts available for distribution, and the timing and need for payment of the Church of St. Joseph - Williston Parish and St. Joseph's Catholic School.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt3All Distributions have been made to the Church of St. Joseph - Williston Parish and St. Joseph's Catholic School based on information regarding the Church/School's needs and timing of payments as obtained in quarterly meetings throughout the year.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Part IV, Section A, Line 2:
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1Part IV, Section D, Line 2:
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc2Part IV, Section D, Line 3:
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc3Part V, Section D, Line 8:
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IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd01
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd01
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt0474793
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0Church of St Joseph - Williston Parish
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType3NonFuncInd0X
IRS990ScheduleA/SupportSumAmt0474793
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/LandGrp/BookValueAmt0117834
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt0117834
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0117834
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt0474793
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(c)(3)
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0General Operations
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0Church of St Joseph - Williston Parish and St Joseph's Catholic School
IRS990ScheduleI/RecipientTable/RecipientEIN0880881686
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0106 6th Street West
IRS990ScheduleI/RecipientTable/USAddress/CityNm0Williston
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0ND
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd058801
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0The organization only gives grant money to the Church of St. Joseph - Williston Parish and St. Joseph's Catholic School for the benefit of their general operations.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 2:
IRS990ScheduleI/Total501c3OrgCnt01
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0There are no committees with the authority to act on behalf of the board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Form 990 is reviewed and approved by the Trustee prior to being filed with the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Governing documents and financial statements are made available to the general public upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, line 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0Church of St Joseph - Williston Parish
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0880881686
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(c)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0ND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Church
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0Line 1
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0106 6th Street West
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Williston
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0ND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd058801
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0117870
IRS990/TotalAssetsEOYAmt0117870
IRS990/TotalAssetsGrp/BOYAmt0117870
IRS990/TotalAssetsGrp/EOYAmt0117870
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt030095
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0474793
IRS990/TotalFunctionalExpensesGrp/TotalAmt0504888
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0117870
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0117870
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0474793
IRS990/TotalReportableCompFromOrgAmt024694
IRS990/TotalRevenueGrp/ExclusionAmt0504888
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0504888
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0117870
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0117870
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO Box 1446
IRS990/USAddress/CityNm0Williston
IRS990/USAddress/StateAbbreviationCd0ND
IRS990/USAddress/ZIPCd058802
IRS990/VotingMembersGoverningBodyCnt01
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Jeramy Hansen
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Trust Manager
ReturnHeader/BusinessOfficerGrp/PhoneNum07017744121
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-03-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Cecil Daniel Trust
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0FBO St Joseph's Catholic Church
ReturnHeader/Filer/BusinessNameControlTxt0CECI

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