Civic Intelligence

Spencer Wilson Charitable Trust

990 • Fiscal year 2019 • EIN 82-6185849

Jul 01, 2018 to Jun 30, 2019 • Filed on Jan 29, 2020

Organization ProfileN/A
PO Box 2935Jackson, WY 83001

(307) 733-0797

Siviq Scores

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

Liabilities / Assets

15th percentile

0.00x

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

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

15th percentile

0.00x

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

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

91st percentile

48%

Higher net margin than 91% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

72nd percentile

$108,000

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 24.1% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

45th percentile

1.4%

Faster asset growth than 45% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

1st percentile

-87%

Faster revenue growth than 1% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets15th percentile

Assets

Up

$3,451,458

Up $47,743 (+1.4%) from 2018

Net Assets

Up

$3,451,458

Up $47,743 (+1.4%) from 2018

Liabilities

Flat

$0

Flat from 2018

Revenue And Expenses
Liabilities / Revenue15th percentileNet Margin91st percentile

Revenue

Down

$447,435

Down $3,052,235 (-87%) from 2018

Expenses

Up

$231,878

Up $167,543 (+260%) from 2018

Net Income

Down

$215,557

Down $3,219,778 (-94%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth45th percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2017: $1Liabilities 2017: $02017Assets 2018: $3,403,715Liabilities 2018: $0Net Assets 2018: $3,403,7152018Assets 2019: $3,451,458Liabilities 2019: $0Net Assets 2019: $3,451,4582019Assets 2020: $3,450,931Liabilities 2020: $0Net Assets 2020: $3,450,9312020Assets 2021: $3,932,464Liabilities 2021: $0Net Assets 2021: $3,932,4642021Assets 2022: $2,999,211Liabilities 2022: $0Net Assets 2022: $2,999,2112022Assets 2023: $3,110,948Liabilities 2023: $0Net Assets 2023: $3,110,9482023Assets 2024: $3,307,964Liabilities 2024: $0Net Assets 2024: $3,307,9642024

Highlighted filing

2019

Assets$3,451,458
Liabilities$0
Net Assets$3,451,458
Open 2019 Filing

Operations Trend

Revenue Growth1st percentile

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

$4.0M$2.0M$0-$2.0MRevenue 2017: $0Expenses 2017: $0Net Income 2017: $02017Revenue 2018: $3,499,670Expenses 2018: $64,335Net Income 2018: $3,435,3352018Revenue 2019: $447,435Expenses 2019: $231,878Net Income 2019: $215,5572019Revenue 2020: -$235,728Expenses 2020: $267,685Net Income 2020: -$503,4132020Revenue 2021: $163,960Expenses 2021: $178,740Net Income 2021: -$14,7802021Revenue 2022: -$116,939Expenses 2022: $265,149Net Income 2022: -$382,0882022Revenue 2023: $53,834Expenses 2023: $316,434Net Income 2023: -$262,6002023Revenue 2024: $300,545Expenses 2024: $372,785Net Income 2024: -$72,2402024

Highlighted filing

2019

Revenue$447,435
Expenses$231,878
Net Income$215,557
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Jan 29, 2020
Return Version
2018v3.1
Gross Receipts
$1,967,047
Mission and Program Overview

Mission

To conduct and support activities exclusively for the benefit of or to carry out the purposes for the cougar fund, inc., a wyoming nonprofit corporation and wildlife conservation efforts in north america for carnivorous animals.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$3,403,715$3,451,458▲ $47,743
Investments in Publicly Traded Securities$3,152,023$2,700,460▼ $451,563
Investments Other Securities$166,027$711,919▲ $545,892
Cash and Non-Interest-Bearing Accounts$85,665$39,079▼ $46,586
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$3,403,715$3,451,458▲ $47,743
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$3,403,715$3,451,458▲ $47,743
Total Liabilities and Net Assets / Fund Balance$3,403,715$3,451,458▲ $47,743

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$711,919--
Compensation and Service Providers
Top Officer Pay72nd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Thomas D MangelsenTrusteePT$108,000$108,000

Board Members and Trustees

NameTitle
Richard B BlackTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$368,468
Program Service Revenue
$0
Investment Income
$73,467
Other Revenue
$5,500
Change in Net Assets
$215,557

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Secur Prtnrshp Trust Intrsts1$326,300Fair Market Value (FMV)
Securities Miscellaneous1$42,000Fair Market Value (FMV)
Total Noncash Contributions2$368,300-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$108,000
Grants and Similar Amounts Paid$90,500
Other Expenses$33,378
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees-$108,000-$108,000
Grants to Domestic Orgs$90,500--$90,500
Fees for Service Investment Mgmnt Fees-$29,793-$29,793
Fees for Services Accounting-$2,875-$2,875
Fees for Services Legal-$690-$690
Office Expenses-$20-$20
Total Functional Expenses$90,500$141,378$0$231,878
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Cougar Fund IncJackson, WY501(c)(3)TO SUPPORT THE ORGANIZATION'S EXEMPT PURPOSE$90,500
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
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
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, Section B, Line 11B

“Upon completion of the preparation of the form 990, the trustees review the return for any discrepancies and comment on any potential changes. With the approval of the board, the form 990 is then filed.”

Form 990, Part VI, Section B, Line 12C

“Trustees are asked to review and sign the conflict of interest policy each year.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Spencer Wilson Charitable Trust
EIN
82-6185849
Phone
3077330797
Address
PO BOX 2935, JACKSON, WY 83001

Signing Officer

Name
Thomas D Mangelsen
Title
Trustee
Phone
3077330797
Signed
2020-01-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Thomas D Mangelsen
Formed
2017
Legal Domicile
Wy
Voting Board Members
2
Independent Board Members
2
Employees
0
Volunteers
0

Preparer

Firm
Frankel Zacharia LLC
Address
11404 WEST DODGE RD SUITE 700, OMAHA, NE 68154-2576
Preparer
Amy Sughroue
Phone
4024969100
Raw XML Appendix377 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.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0UPON COMPLETION OF THE PREPARATION OF THE FORM 990, THE TRUSTEES REVIEW THE RETURN FOR ANY DISCREPANCIES AND COMMENT ON ANY POTENTIAL CHANGES. WITH THE APPROVAL OF THE BOARD, THE FORM 990 IS THEN FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TRUSTEES ARE ASKED TO REVIEW AND SIGN THE CONFLICT OF INTEREST POLICY EACH YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
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IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0470574775
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ReturnHeader/ReturnTs02020-02-26T10:58:01-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-07-01
ReturnHeader/TaxPeriodEndDt02019-06-30
ReturnHeader/TaxYr02018

Document Assets

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Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,451,458
Liabilities
$0
Net assets
$3,451,458
Revenue
$447,435
Expenses
$231,878
Net income
$215,557
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.31$0.00$3.31$0.30$0.37$0.07
2023Detailed filing. Detailed filing data is available for this year.$3.11$0.00$3.11$0.05$0.32$0.26
2022Detailed filing. Detailed filing data is available for this year.$3.00$0.00$3.00$0.12$0.27$0.38
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.93$0.00$3.93$0.16$0.18$0.01
2020Detailed filing. Detailed filing data is available for this year.$3.45$0.00$3.45$0.24$0.27$0.50
2019Detailed filing. Detailed filing data is available for this year.$3.45$0.00$3.45$0.45$0.23$0.22
2018Detailed filing. Detailed filing data is available for this year.$3.40$0.00$3.40$3.50$0.06$3.44
2017Summary only. Only limited summary data is available for this year.$0.00$0.00$0.00$0.00$0.00