Civic Intelligence

Donald & Nell Spiker Irr Memorial Trust

EIN 83-6115286 • 501(c)3 • Billings, MT

Profile

To provide income to central wyoming college for any purpose.

PO Box 30918Billings, MT 59116

n/A

Siviq Scores

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

Liabilities / Assets

33rd percentile

0.00x

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

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

35th percentile

0.00x

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

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

11th percentile

-31%

Higher net margin than 11% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

56th percentile

$7,580

Higher top officer pay than 56% of similar nonprofits.

Top officer pay equals 30.9% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

37th percentile

-1.5%

Faster asset growth than 37% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

26th percentile

-9.9%

Faster revenue growth than 26% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets33rd percentile

Assets

Down

$506,606

Down $7,576 (-1.5%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$506,606

Down $7,576 (-1.5%) from 2023

Operations
Liabilities / Revenue35th percentileNet Margin11th percentile

Revenue

Down

$24,505

Down $2,688 (-9.9%) from 2023

Expenses

Up

$32,110

Up $15,017 (+88%) from 2023

Net Income

Down

-$7,605

Down $17,705 (-175%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth37th percentile

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

$600K$400K$200K$0Assets 2010: $494,802Liabilities 2010: $0Net Assets 2010: $494,8022010Assets 2011: $519,463Liabilities 2011: $0Net Assets 2011: $519,4632011Assets 2012: $524,162Liabilities 2012: $0Net Assets 2012: $524,1622012Assets 2013: $555,252Liabilities 2013: $0Net Assets 2013: $555,2522013Assets 2014: $552,037Liabilities 2014: $0Net Assets 2014: $552,0372014Assets 2015: $543,170Liabilities 2015: $0Net Assets 2015: $543,1702015Assets 2016: $526,158Liabilities 2016: $0Net Assets 2016: $526,1582016Assets 2017: $521,299Liabilities 2017: $0Net Assets 2017: $521,2992017Assets 2018: $521,188Liabilities 2018: $0Net Assets 2018: $521,1882018Assets 2019: $526,384Liabilities 2019: $0Net Assets 2019: $526,3842019Assets 2020: $505,340Liabilities 2020: $0Net Assets 2020: $505,3402020Assets 2021: $536,532Liabilities 2021: $0Net Assets 2021: $536,5322021Assets 2022: $504,100Liabilities 2022: $0Net Assets 2022: $504,1002022Assets 2023: $514,182Liabilities 2023: $0Net Assets 2023: $514,1822023Assets 2024: $506,606Liabilities 2024: $0Net Assets 2024: $506,6062024

Highlighted filing

2024

Assets$506,606
Liabilities$0
Net Assets$506,606
Open 2024 Filing

Operations Trend

Revenue Growth26th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$100K$50K$0-$50KExpenses 2010: $18,2352010Expenses 2011: $19,3672011Expenses 2012: $17,2022012Revenue 2013: $47,063Expenses 2013: $15,973Net Income 2013: $31,0902013Revenue 2014: $24,536Expenses 2014: $27,751Net Income 2014: -$3,2152014Revenue 2015: $15,893Expenses 2015: $24,760Net Income 2015: -$8,8672015Revenue 2016: $6,702Expenses 2016: $23,477Net Income 2016: -$16,7752016Revenue 2017: $22,747Expenses 2017: $27,304Net Income 2017: -$4,5572017Revenue 2018: $24,460Expenses 2018: $24,486Net Income 2018: -$262018Revenue 2019: $35,151Expenses 2019: $29,620Net Income 2019: $5,5312019Revenue 2020: $11,716Expenses 2020: $33,130Net Income 2020: -$21,4142020Revenue 2021: $62,320Expenses 2021: $31,084Net Income 2021: $31,2362021Revenue 2022: -$397Expenses 2022: $32,092Net Income 2022: -$32,4892022Revenue 2023: $27,193Expenses 2023: $17,093Net Income 2023: $10,1002023Revenue 2024: $24,505Expenses 2024: $32,110Net Income 2024: -$7,6052024

Highlighted filing

2024

Revenue$24,505
Expenses$32,110
Net Income-$7,605
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$506,606
Liabilities
$0
Net assets
$506,606
Revenue
$24,505
Expenses
$32,110
Net income
-$7,605
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.07$0.00$5.07$0.25$0.32$0.08
2023Detailed filing. Detailed filing data is available for this year.$5.14$0.00$5.14$0.27$0.17$0.10
2022Detailed filing. Detailed filing data is available for this year.$5.04$0.00$5.04$0.00$0.32$0.32
2021Detailed filing. Detailed filing data is available for this year.$5.37$0.00$5.37$0.62$0.31$0.31
2020Detailed filing. Detailed filing data is available for this year.$5.05$0.00$5.05$0.12$0.33$0.21
2019Detailed filing. Detailed filing data is available for this year.$5.26$0.00$5.26$0.35$0.30$0.06
2018Summary only. Only limited summary data is available for this year.$5.21$0.00$5.21$0.24$0.24$0.00
2017Summary only. Only limited summary data is available for this year.$5.21$0.00$5.21$0.23$0.27$0.05
2016Summary only. Only limited summary data is available for this year.$5.26$0.00$5.26$0.07$0.23$0.17
2015Detailed filing. Detailed filing data is available for this year.$5.43$0.00$5.43$0.16$0.25$0.09
2014Detailed filing. Detailed filing data is available for this year.$5.52$0.00$5.52$0.25$0.28$0.03
2013Detailed filing. Detailed filing data is available for this year.$5.55$0.00$5.55$0.47$0.16$0.31
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.24$0.00$5.24$0.17
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.19$0.00$5.19$0.19
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.95$0.00$4.95$0.18
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 6, 2025
Return Version
2024v5.1
Gross Receipts
$180,695
Mission and Program Overview

Mission

To provide income to central wyoming community college

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$514,182$506,606▼ $7,576
Investments in Publicly Traded Securities$501,180$502,823▲ $1,643
Cash and Non-Interest-Bearing Accounts$13,002$3,783▼ $9,219
Total Assets$514,182$506,606▼ $7,576
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$514,182$506,606▼ $7,576
Total Liabilities and Net Assets / Fund Balance$514,182$506,606▼ $7,576
Compensation and Service Providers
Top Officer Pay56th percentile

Employees

NameTitleBaseTotal
-Trustee$7,580$7,580
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$24,505
Other Revenue
$0
Change in Net Assets
$-7,605
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$22,738
Salaries, Compensation, and Employee Benefits$7,580
Other Expenses$1,792
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$22,738--$22,738
Current Officers, Directors, Trustees, and Key Employees-$7,580-$7,580
Fees for Services Accounting-$1,290-$1,290
Fees for Services Other-$502-$502
Total Functional Expenses$22,738$9,372$0$32,110
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Central Wyoming College FoundationRiverton, WY501 (c) (3)For the Use and Benefit of Central Wyoming Community College for Any Purpose.$22,738
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

EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 8B

“NO COMMITTEES.”

Form 990, Page 6, Part VI, Line 11-description of Process for Review

“The return is reviewed for completeness and reliance is placed on the tax professional to prepare the tax return according to applicable law.”

EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 12C

“The organization meets annually to review the policy and a conflict of interest disclosure is required each year.”

Form 990, Page 6, Part VI, Line 19

“The organization makes form 1023 and form 990 available upon request”

Filing and Contact Details

Filer

Filer Name
Donald & Nell Spiker Irr Memorial Trust
EIN
83-6115286
Phone
8887914075
Address
PO BOX 30918, BILLINGS, MT 59116

Signing Officer

Name
Debra Uecker
Title
VP
Phone
8887914075
Signed
2025-05-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Erin Essary
Formed
1979
Legal Domicile
Wy
Voting Board Members
0
Independent Board Members
0
Employees
0

Preparer

Firm
Ernst & Young US Llp
Address
155 N WACKER, Chicago, IL 60606-1787
Preparer
Sandra Murphy
Phone
3128792000
Supplemental Narrative

Additional Explanations

Explanation for Form 990, Part XI, Line 9

“Change is net assets is due to mutual fund timing differences: $11.79, return of capital adjustment $16.47 and rounding $1.”

Raw XML Appendix360 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO PROVIDE INCOME TO CENTRAL WYOMING COMMUNITY COLLEGE
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0FIRST INTERSTATE BANK
IRS990/BooksInCareOfDetail/PhoneNum03072354201
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0104 S Wolcott
IRS990/BooksInCareOfDetail/USAddress/CityNm0Casper
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WY
IRS990/BooksInCareOfDetail/USAddress/ZIPCd082601
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt013002
IRS990/CashNonInterestBearingGrp/EOYAmt03783
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt07580
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt07580
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt022738
IRS990/CYInvestmentIncomeAmt024505
IRS990/CYOtherExpensesAmt01792
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-7605
IRS990/CYSalariesCompEmpBnftPaidAmt07580
IRS990/CYTotalExpensesAmt032110
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt024505
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0TO PROVIDE FUNDS FOR CENTRAL WYOMING COMMUNITY COLLEGE FOUNDATION
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExcsTaxSect4951Or4952Or4953Ind0false
IRS990/ExpenseAmt022738
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt01290
IRS990/FeesForServicesAccountingGrp/TotalAmt01290
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt0502
IRS990/FeesForServicesOtherGrp/TotalAmt0502
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt0FIRST INTERSTATE BANK
IRS990/Form990PartVIISectionAGrp/InstitutionalTrusteeInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt07580
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/TitleTxt0TRUSTEE
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01979
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/SecuritiesAmt07354
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt00
IRS990/GrantAmt022738
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt022738
IRS990/GrantsToDomesticOrgsGrp/TotalAmt022738
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0true
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0163544
IRS990/GrossReceiptsAmt0180695
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InvestmentIncomeGrp/ExclusionAmt017151
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt017151
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0501180
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0502823
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0WY
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0156190
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO PROVIDE INCOME TO CENTRAL WYOMING COMMUNITY COLLEGE
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0514182
IRS990/NetAssetsOrFundBalancesEOYAmt0506606
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt07354
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt07354
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt029
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0ERIN ESSARY
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt08701
IRS990/PYInvestmentIncomeAmt027193
IRS990/PYOtherExpensesAmt01646
IRS990/PYRevenuesLessExpensesAmt010100
IRS990/PYSalariesCompEmpBnftPaidAmt06746
IRS990/PYTotalExpensesAmt017093
IRS990/PYTotalRevenueAmt027193
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-7605
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0514182
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0506606
IRS990ScheduleA/AdjustedNetIncomeGrp/AdjustedGrossIncomeGrp/CurrentYearAmt017194
IRS990ScheduleA/AdjustedNetIncomeGrp/AdjustedGrossIncomeGrp/PriorYearAmt016513
IRS990ScheduleA/AdjustedNetIncomeGrp/DepreciationDepletionGrp/PriorYearAmt00
IRS990ScheduleA/AdjustedNetIncomeGrp/NetSTCapitalGainAdjNetIncmGrp/PriorYearAmt00
IRS990ScheduleA/AdjustedNetIncomeGrp/OtherExpensesGrp/CurrentYearAmt09372
IRS990ScheduleA/AdjustedNetIncomeGrp/OtherExpensesGrp/PriorYearAmt08392
IRS990ScheduleA/AdjustedNetIncomeGrp/OtherGrossIncomeGrp/CurrentYearAmt017194
IRS990ScheduleA/AdjustedNetIncomeGrp/OtherGrossIncomeGrp/PriorYearAmt016513
IRS990ScheduleA/AdjustedNetIncomeGrp/ProductionIncomeGrp/PriorYearAmt00
IRS990ScheduleA/AdjustedNetIncomeGrp/RecoveriesPYDistributionsGrp/PriorYearAmt00
IRS990ScheduleA/AdjustedNetIncomeGrp/TotalAdjustedNetIncomeGrp/CurrentYearAmt07822
IRS990ScheduleA/AdjustedNetIncomeGrp/TotalAdjustedNetIncomeGrp/PriorYearAmt08121
IRS990ScheduleA/DistributableAmountGrp/CYAdjNetIncomeDistributableAmt08121
IRS990ScheduleA/DistributableAmountGrp/CYDistributableAsAdjustedAmt019443
IRS990ScheduleA/DistributableAmountGrp/CYGreaterAdjustedMinimumAmt019443
IRS990ScheduleA/DistributableAmountGrp/CYIncomeTaxImposedPYAmt00
IRS990ScheduleA/DistributableAmountGrp/CYPct85AdjustedNetIncomeAmt06903
IRS990ScheduleA/DistributableAmountGrp/CYTotalMinAstDistributableAmt019443
IRS990ScheduleA/DistributionAllocationsGrp/CarryoverPYNotAppliedAmt00
IRS990ScheduleA/DistributionAllocationsGrp/CYDistriAppDistributableAmt019443
IRS990ScheduleA/DistributionAllocationsGrp/CYDistribAppUnderdistriPYAmt02633
IRS990ScheduleA/DistributionAllocationsGrp/CYDistributableAsAdjustedAmt019443
IRS990ScheduleA/DistributionAllocationsGrp/CyovAppliedUnderdistrCPYAmt00
IRS990ScheduleA/DistributionAllocationsGrp/CyovAppliedUnderdistriPYAmt00
IRS990ScheduleA/DistributionAllocationsGrp/CYTotalAnnualDistributionsAmt022738
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionAmt0662
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovAmt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr1Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr2Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr3Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr4Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr5Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistriCyovToNextYrAmt0662
IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear1Amt0662
IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear2Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear3Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear4Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear5Amt00
IRS990ScheduleA/DistributionAllocationsGrp/RemainingUnderdistriCYAmt00
IRS990ScheduleA/DistributionAllocationsGrp/RemainingUnderdistriPYAmt00
IRS990ScheduleA/DistributionAllocationsGrp/TotalExcessDistributionCyovAmt00
IRS990ScheduleA/DistributionAllocationsGrp/UnderdistributionsAmt02633
IRS990ScheduleA/DistributionsGrp/CYAdministrativeExpensePaidAmt00
IRS990ScheduleA/DistributionsGrp/CYDistriAttentiveSuprtOrgAmt00
IRS990ScheduleA/DistributionsGrp/CYDistributableAsAdjustedAmt019443
IRS990ScheduleA/DistributionsGrp/CYDistributionYrRt00
IRS990ScheduleA/DistributionsGrp/CYOtherDistributionsAmt00
IRS990ScheduleA/DistributionsGrp/CYPaidAccomplishExemptPrpsAmt022738
IRS990ScheduleA/DistributionsGrp/CYPdInExcessIncomeActivityAmt00
IRS990ScheduleA/DistributionsGrp/CYTotalAnnualDistributionsAmt022738
IRS990ScheduleA/DistributionsGrp/ExemptUseAssetsAcquisPaidAmt00
IRS990ScheduleA/DistributionsGrp/QualifiedSetAsideAmt00
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd0true
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd0false
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/OfficersCloseRelationshipInd0false
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/SupportedOrgVoiceInvestmentInd0false
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/TimelyProvidedDocumentsInd0true
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0THE ORGANIZATION MAINTAINED A CLOSE AND CONTINUOUS WORKING RELATIONSHI P WITH THE SUPPORTED ORGANIZATION. THE FOUNDERS CREATED THE CHARITABLE ORGANIZATION TO MAKE DISTRIBUTIONS TO THE SUPPORTED ORGANIZATION. THE TRUSTEE DISTRIBUTES THE DESIGNATED AMOUNTS TO THE SUPPORTED ORGANIZAT ION DURING THE YEAR.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1THE SUPPORTING ORGANIZATION IS SUBJECT TO A MANDATORY PROVISION IN ITS GOVERING INSTRUMENT TO DISTRIBUTE AN AMOUNT WHICH IS LESS THAN THE REQUIRED MINIMUM PERCENTAGE. UPON DISCOVERY OF THE UNDISTRIBUTED AMOUNT, THE ORGANIZATION MADE THE REQUIRED PAYOUT TO MEET THE MINIMUM WITHIN THE 180 DAY WINDOW. THE ORGANIZATION IS IN THE PROCESS OF EVALUATING THE DOCUMENT TO SEE IF THEY CAN HAVE IT
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt2ALTERED TO INCREASE THE MINIMUM THEREFORE ALLOWING IT TO MEET THE STATUTORY REQUIREMENT FOR A TYPE III NON-FUNCTIONALLY INTEGRATED SUPPORTING ORGANIZATION.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART IV SECTION D, LINE 2
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1PART V, SECTION E LINE 5
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc2PART V, SECTION E, LINE 5 (CONT)
IRS990ScheduleA/MinimumAssetAmountGrp/AcquisitionIndebtednessGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/AdjustedFMVLessIndebtednessGrp/CurrentYearAmt0619253
IRS990ScheduleA/MinimumAssetAmountGrp/AdjustedFMVLessIndebtednessGrp/PriorYearAmt0563977
IRS990ScheduleA/MinimumAssetAmountGrp/AverageMonthlyCashBalancesGrp/CurrentYearAmt010642
IRS990ScheduleA/MinimumAssetAmountGrp/AverageMonthlyCashBalancesGrp/PriorYearAmt017032
IRS990ScheduleA/MinimumAssetAmountGrp/AverageMonthlyFMVOfSecGrp/CurrentYearAmt0608611
IRS990ScheduleA/MinimumAssetAmountGrp/AverageMonthlyFMVOfSecGrp/PriorYearAmt0546945
IRS990ScheduleA/MinimumAssetAmountGrp/CashDeemedCharitableGrp/CurrentYearAmt09289
IRS990ScheduleA/MinimumAssetAmountGrp/CashDeemedCharitableGrp/PriorYearAmt08460
IRS990ScheduleA/MinimumAssetAmountGrp/DiscountClaimedAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/FMVOtherNonExemptUseAssetGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/NetVlNonExemptUseAssetsGrp/CurrentYearAmt0609964
IRS990ScheduleA/MinimumAssetAmountGrp/NetVlNonExemptUseAssetsGrp/PriorYearAmt0555517
IRS990ScheduleA/MinimumAssetAmountGrp/PctOfNetVlNonExemptUseAstGrp/CurrentYearAmt021349
IRS990ScheduleA/MinimumAssetAmountGrp/PctOfNetVlNonExemptUseAstGrp/PriorYearAmt019443
IRS990ScheduleA/MinimumAssetAmountGrp/RecoveriesPYDistriMinAssetGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/TotalFMVOfNonExemptUseAssetGrp/CurrentYearAmt0619253
IRS990ScheduleA/MinimumAssetAmountGrp/TotalFMVOfNonExemptUseAssetGrp/PriorYearAmt0563977
IRS990ScheduleA/MinimumAssetAmountGrp/TotalMinimumAssetGrp/CurrentYearAmt021349
IRS990ScheduleA/MinimumAssetAmountGrp/TotalMinimumAssetGrp/PriorYearAmt019443
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0830206286
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd0true
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd02
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt07580
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0CENTRAL WYOMING COMMUNITY COLLEGE
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType3NonFuncInd0X
IRS990ScheduleA/SupportSumAmt07580
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt022738
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501 (c) (3)
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0FOR THE USE AND BENEFIT OF CENTRAL WYOMING COMMUNITY COLLEGE FOR ANY PURPOSE.
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0CENTRAL WYOMING COLLEGE FOUNDATION
IRS990ScheduleI/RecipientTable/RecipientEIN0820206286
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt02260 PECK AVENUE
IRS990ScheduleI/RecipientTable/USAddress/CityNm0RIVERTON
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0WY
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd082501
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0ORGANIZATION HAS ONE CHARITABLE RECIPIENT THAT IS ELIGIBLE FOR GRANT ASSISTANCE.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0EXPLANATION FOR FORM 990, SCHEDULE I, PART 1, LINE 2
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO COMMITTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE RETURN IS REVIEWED FOR COMPLETENESS AND RELIANCE IS PLACED ON THE TAX PROFESSIONAL TO PREPARE THE TAX RETURN ACCORDING TO APPLICABLE LAW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION MEETS ANNUALLY TO REVIEW THE POLICY AND A CONFLICT OF INTEREST DISCLOSURE IS REQUIRED EACH YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES FORM 1023 AND FORM 990 AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CHANGE IS NET ASSETS IS DUE TO MUTUAL FUND TIMING DIFFERENCES: $11.79, RETURN OF CAPITAL ADJUSTMENT $16.47 AND ROUNDING $1.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11-DESCRIPTION OF PROCESS FOR REVIEW
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4EXPLANATION FOR FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0514182
IRS990/TotalAssetsEOYAmt0506606
IRS990/TotalAssetsGrp/BOYAmt0514182
IRS990/TotalAssetsGrp/EOYAmt0506606
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt09372
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt022738
IRS990/TotalFunctionalExpensesGrp/TotalAmt032110
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0514182
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0506606
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt022738
IRS990/TotalReportableCompFromOrgAmt07580
IRS990/TotalRevenueGrp/ExclusionAmt024505
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt024505
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0514182
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0506606
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 40
IRS990/USAddress/CityNm0CASPER
IRS990/USAddress/StateAbbreviationCd0WY
IRS990/USAddress/ZIPCd082602
IRS990/VotingMembersGoverningBodyCnt00
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DEBRA UECKER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0VP
ReturnHeader/BusinessOfficerGrp/PhoneNum08887914075
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0DONALD & NELL SPIKER IRR MEMORIAL TRUST
ReturnHeader/Filer/BusinessNameControlTxt0SPIK
ReturnHeader/Filer/EIN0836115286
ReturnHeader/Filer/PhoneNum08887914075
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 30918
ReturnHeader/Filer/USAddress/CityNm0BILLINGS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MT
ReturnHeader/Filer/USAddress/ZIPCd059116
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0346565596
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ERNST & YOUNG US LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0155 N WACKER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Chicago
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0606061787
ReturnHeader/PreparerPersonGrp/PhoneNum03128792000
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SANDRA MURPHY
ReturnHeader/ReturnTs02025-05-07T15:01:33-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.