Civic Intelligence

Spencer Wilson Charitable Trust

990 • Fiscal year 2020 • EIN 82-6185849

Jul 01, 2019 to Jun 30, 2020 • Filed on May 11, 2021

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.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2020

Net Margin

100th percentile

214%

Higher net margin than 100% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

72nd percentile

$108,000

Higher top officer pay than 72% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

32nd percentile

-0.0%

Faster asset growth than 32% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets15th percentile

Assets

Down

$3,450,931

Down $527 (-0.0%) from 2019

Net Assets

Down

$3,450,931

Down $527 (-0.0%) from 2019

Liabilities

Flat

$0

Flat from 2019

Revenue And Expenses
Liabilities / RevenueScore unavailableNet Margin100th percentile

Revenue

Down

-$235,728

Down $683,163 (-153%) from 2019

Expenses

Up

$267,685

Up $35,807 (+15%) from 2019

Net Income

Down

-$503,413

Down $718,970 (-334%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth32nd 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

2020

Assets$3,450,931
Liabilities$0
Net Assets$3,450,931
Open 2020 Filing

Operations Trend

Revenue GrowthScore unavailable

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

2020

Revenue-$235,728
Expenses$267,685
Net Income-$503,413
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
May 11, 2021
Return Version
2019v5.2
Gross Receipts
$2,637,216
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$3,451,458$3,450,931▼ $527
Investments in Publicly Traded Securities$2,700,460$2,784,901▲ $84,441
Investments Other Securities$711,919$648,391▼ $63,528
Cash and Non-Interest-Bearing Accounts$39,079$17,639▼ $21,440
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$3,451,458$3,450,931▼ $527
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$3,451,458$3,450,931▼ $527
Total Liabilities and Net Assets / Fund Balance$3,451,458$3,450,931▼ $527

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$648,391--
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
$0
Program Service Revenue
$0
Investment Income
$-235,728
Other Revenue
$0
Change in Net Assets
$-503,413
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$130,000
Salaries, Compensation, and Employee Benefits$108,000
Other Expenses$29,685
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$130,000--$130,000
Current Officers, Directors, Trustees, and Key Employees-$108,000-$108,000
Fees for Service Investment Mgmnt Fees-$26,244-$26,244
Fees for Services Accounting-$3,371-$3,371
Office Expenses-$70-$70
Total Functional Expenses$130,000$137,685$0$267,685
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Cougar Fund IncJackson, WY501(c)(3)TO SUPPORT THE ORGANIZATION'S EXEMPT PURPOSE$130,000
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 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
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
Richard Black
Title
Trustee
Phone
3077330797
Signed
2021-05-11
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 Appendix341 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/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.
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IRS990/TotalProgramServiceExpensesAmt0130000
IRS990/TotalReportableCompFromOrgAmt0108000
IRS990/TotalRevenueGrp/ExclusionAmt0-192765
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0-235728
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0-42963
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03451458
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03450931
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 2935
IRS990/USAddress/CityNm0JACKSON
IRS990/USAddress/StateAbbreviationCd0WY
IRS990/USAddress/ZIPCd083001
IRS990/VotingMembersGoverningBodyCnt02
IRS990/VotingMembersIndependentCnt02
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0RICHARD BLACK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum03077330797
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-05-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SPENCER WILSON CHARITABLE TRUST
ReturnHeader/Filer/BusinessNameControlTxt0SPEN
ReturnHeader/Filer/EIN0826185849
ReturnHeader/Filer/PhoneNum03077330797
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 2935
ReturnHeader/Filer/USAddress/CityNm0JACKSON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WY
ReturnHeader/Filer/USAddress/ZIPCd083001
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0470574775
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0FRANKEL ZACHARIA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt011404 WEST DODGE RD SUITE 700
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0OMAHA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0681542576
ReturnHeader/PreparerPersonGrp/PhoneNum04024969100
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0AMY SUGHROUE
ReturnHeader/ReturnTs02021-05-14T13:50:16-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-07-01
ReturnHeader/TaxPeriodEndDt02020-06-30
ReturnHeader/TaxYr02019

Document Assets

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Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,450,931
Liabilities
$0
Net assets
$3,450,931
Revenue
-$235,728
Expenses
$267,685
Net income
-$503,413
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