Civic Intelligence

Spencer Wilson Charitable Trust

EIN 82-6185849 • 501(c)3 • Moose, WY

Profile

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.

PO Box 208Moose, WY 83012

n/A

Siviq Scores

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

Liabilities / Assets

18th percentile

0.00x

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

19th percentile

0.00x

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

13th percentile

-24%

Higher net margin than 13% of similar nonprofits.

501(c)3 • $1M-$5M 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

21st percentile

-5.6%

Faster asset growth than 21% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2024

Revenue Growth

71st percentile

22%

Faster revenue growth than 71% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2024

Assets

Up

$3,307,964

Up $197,016 (+6.3%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$3,307,964

Up $197,016 (+6.3%) from 2023

Revenue

Up

$300,545

Up $246,711 (+458%) from 2023

Expenses

Up

$372,785

Up $56,351 (+18%) from 2023

Net Income

Up

-$72,240

Up $190,360 (+72%) from 2023

Trend Graphs

Balance Sheet Trend

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

$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

2024

Assets$3,307,964
Liabilities$0
Net Assets$3,307,964

Operations Trend

Revenue, expenses, and net income by year, with the latest 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

2024

Revenue$300,545
Expenses$372,785
Net Income-$72,240

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 17, 2025
Return Version
2024v5.2
Gross Receipts
$1,123,392
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$3,110,948$3,307,964▲ $197,016
Investments in Publicly Traded Securities$3,071,536$3,288,288▲ $216,752
Cash and Non-Interest-Bearing Accounts$39,412$19,676▼ $19,736
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$3,110,948$3,307,964▲ $197,016
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$3,110,948$3,307,964▲ $197,016
Total Liabilities and Net Assets / Fund Balance$3,110,948$3,307,964▲ $197,016
Compensation and Service Providers

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
$300,545
Other Revenue
$0
Change in Net Assets
$-72,240
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$230,120
Salaries, Compensation, and Employee Benefits$108,000
Other Expenses$34,665
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$230,120--$230,120
Current Officers, Directors, Trustees, and Key Employees-$108,000-$108,000
Fees for Service Investment Mgmnt Fees-$24,050-$24,050
Fees for Services Accounting-$10,585-$10,585
Other Expenses-$30-$30
Total Functional Expenses$230,120$142,665$0$372,785
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Cougar Fund IncJackson, WY501(c)(3)TO SUPPORT THE ORGANIZATION'S EXEMPT PURPOSE$230,120
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 A, Line 8B

The board has no committees.

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 208, MOOSE, WY 83012

Signing Officer

Name
Richard Black
Title
Trustee
Phone
3077330797
Signed
2025-08-17
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 LLC
Address
11404 WEST DODGE RD SUITE 700, OMAHA, NE 68154-2576
Preparer
Amy Sughroue
Phone
4024969100
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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1UPON 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/ExplanationTxt2TRUSTEES ARE ASKED TO REVIEW AND SIGN THE CONFLICT OF INTEREST POLICY EACH YEAR.
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IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 208
IRS990/USAddress/CityNm0MOOSE
IRS990/USAddress/StateAbbreviationCd0WY
IRS990/USAddress/ZIPCd083012
IRS990/VotingMembersGoverningBodyCnt02
IRS990/VotingMembersIndependentCnt02
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0RICHARD BLACK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum03077330797
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SPENCER WILSON CHARITABLE TRUST
ReturnHeader/Filer/BusinessNameControlTxt0SPEN
ReturnHeader/Filer/EIN0826185849
ReturnHeader/Filer/PhoneNum03077330797
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 208
ReturnHeader/Filer/USAddress/CityNm0MOOSE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WY
ReturnHeader/Filer/USAddress/ZIPCd083012
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0470574775
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0FRANKEL 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/ReturnTs02025-08-22T11:23:23-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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