Civic Intelligence

St James Fund

990 • Fiscal year 2024 • EIN 85-0744434

Jul 01, 2023 to Jun 30, 2024 • Filed on Apr 22, 2025

Organization ProfileN/A
1821 Jackson StreetSioux City, IA 51105

(712) 255-7933

Siviq Scores

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

Liabilities / Assets

94th percentile

1.00x

Higher debt load relative to assets than 94% of similar nonprofits.

2024 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2024

Liabilities / Revenue

99th percentile

42.02x

Higher debt load relative to revenue than 99% of similar nonprofits.

2024 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2024

Net Margin

34th percentile

0.0%

Higher net margin than 34% of similar nonprofits.

2024 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2024

Top Officer Pay

9th percentile

$111,918

Higher top officer pay than 9% of similar nonprofits.

Top officer pay equals 7.3% of source-year revenue.

2024 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2024

Asset Growth

8th percentile

-7.6%

Faster asset growth than 8% of similar nonprofits.

2024 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Revenue Growth

4th percentile

-43%

Faster revenue growth than 4% of similar nonprofits.

2024 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets94th percentile

Assets

Down

$64,064,266

Down $5,289,880 (-7.6%) from 2023

Net Assets

Flat

$0

Flat from 2023

Liabilities

Down

$64,064,266

Down $5,289,880 (-7.6%) from 2023

Revenue And Expenses
Liabilities / Revenue99th percentileNet Margin34th percentile

Revenue

Down

$1,524,556

Down $1,151,830 (-43%) from 2023

Expenses

Down

$1,524,556

Down $1,112,159 (-42%) from 2023

Net Income

Down

$0

Down $39,671 (-100%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth8th percentile

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

$80M$60M$40M$20M$0-$20MAssets 2022: $70,834,652Liabilities 2022: $70,874,323Net Assets 2022: -$39,6712022Assets 2023: $69,354,146Liabilities 2023: $69,354,146Net Assets 2023: $02023Assets 2024: $64,064,266Liabilities 2024: $64,064,266Net Assets 2024: $02024

Highlighted filing

2024

Assets$64,064,266
Liabilities$64,064,266
Net Assets$0
Open 2024 Filing

Operations Trend

Revenue Growth4th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2022: $658,431Expenses 2022: $698,102Net Income 2022: -$39,6712022Revenue 2023: $2,676,386Expenses 2023: $2,636,715Net Income 2023: $39,6712023Revenue 2024: $1,524,556Expenses 2024: $1,524,556Net Income 2024: $02024

Highlighted filing

2024

Revenue$1,524,556
Expenses$1,524,556
Net Income$0
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Apr 22, 2025
Return Version
2023v6.0
Gross Receipts
$1,524,556
Mission and Program Overview

Mission

Provide responsible and effective financial management of funds for the benefit of individual parishes, institutions, corporations, trusts and beneficiaries of the diocese of sioux city.

Provide responsible and effective financial management of funds for the benefit of indivudial parishes, institutions, corporations, trusts and beneficiaries of the diocese of sioux city.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Program Related$67,619,176$63,667,769▼ $3,951,407
Cash and Non-Interest-Bearing Accounts$1,734,970$396,497▼ $1,338,473
Total Assets$69,354,146$64,064,266▼ $5,289,880
Liabilities
Other Liabilities$69,354,146$64,063,166▼ $5,290,980
Accounts Payable and Accrued Expenses$0$1,100▲ $1,100
Total Liabilities$69,354,146$64,064,266▼ $5,289,880
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$0$0→ $0
Total Liabilities and Net Assets / Fund Balance$69,354,146$64,064,266▼ $5,289,880

Asset Categories

AssetBook ValueDepreciationBasis
Investment Program Related Org$63,667,769--
Compensation and Service Providers
Top Officer Pay9th percentile

Employees

NameTitleOtherTotal
Royce RannigerSecretary$111,918$111,918
Bishop R Walker NiclessPresident$40,057$40,057
Father Bradley PelzelDirector$5,580$5,580
Msgr Kevin MccoyDirector$5,580$5,580

Board Members and Trustees

NameTitle
Jeannie ForkerDirector
Jeff NelsonDirector
Jim GretemanDirector
Nic NelsonDirector
Randy KramerDirector
Randy SchmitzDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,524,556
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$0

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,449,042
Revenue Not Reported on Financial Statements
$75,514
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,449,042
Total Revenue per Form 990
$1,524,556
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,524,556
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$884,316--$884,316
Interest$503,009--$503,009
Fees for Service Investment Mgmnt Fees-$75,514-$75,514
Fees for Services Management-$48,392-$48,392
Fees for Services Accounting-$10,400-$10,400
Other Expenses-$1,449-$1,449
Total Functional Expenses$1,387,325$137,231$0$1,524,556

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,524,556
Expenses per Audited Statements$1,449,042
Total Expenses per Audited Statements$1,449,042
Expenses Not Reported on Financial Statements$75,514
Expenses Not Reported on Form 990$0
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Agency Funds Payable$47,906,601
Guaranteed Interest Fund Payable$16,153,613
Administrative Services Agreement Payable$2,952
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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

“Form 990 is reviewed by the diocesan director of finance and the director of administration and fiscal affairs.”

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

“Potential conflicts of interest are brought to the board on a timely basis.”

Form 990, Part VI, Section C, Line 19

“The governing documents and financial statements are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
St James Fund
EIN
85-0744434
Phone
7122557933
Address
1821 JACKSON STREET, SIOUX CITY, IA 51105

Signing Officer

Name
Bishop R Walker Nickless
Title
President
Phone
7122557933
Signed
2025-04-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bishop R Walker Nickless
Formed
2020
Legal Domicile
Ia
Voting Board Members
10
Independent Board Members
10
Employees
0
Volunteers
10

Preparer

Firm
King Reinsch Prosser & Co Llp
Address
522 4TH STREET SUITE 200, SIOUX CITY, IA 51101
Preparer
Rebecca George
Phone
7122585550
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Administrative services agreement: program service expenses 884,316. Management and general expenses 0. Fundraising expenses 0. Total expenses 884,316.”

FORM 990, PART XXI. LINE 2C;

“The process has not changed from the prior year”

Raw XML AppendixShowing 400 of 411 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/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt00
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt01100
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0PROVIDE RESPONSIBLE AND EFFECTIVE FINANCIAL MANAGEMENT OF FUNDS FOR THE BENEFIT OF INDIVUDIAL PARISHES, INSTITUTIONS, CORPORATIONS, TRUSTS AND BENEFICIARIES OF THE DIOCESE OF SIOUX CITY.
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0THE ORGANIZATION
IRS990/BooksInCareOfDetail/PhoneNum07122557933
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01821 JACKSON ST
IRS990/BooksInCareOfDetail/USAddress/CityNm0SIOUX CITY
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd051105
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt01734970
IRS990/CashNonInterestBearingGrp/EOYAmt0396497
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt01524556
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt01524556
IRS990/CYRevenuesLessExpensesAmt00
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt01524556
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01524556
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0PROVIDE RESPONSIBLE AND EFFECTIVE FINANCIAL MANAGEMENT OF FUNDS FOR THE BENEFIT OF INDIVIDUAL PARISHES, INSTITUTIONS, CORPORATIONS, TRUSTS AND BENEFICIARIES OF THE DIOCESE OF SIOUX CITY.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt01387325
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt010400
IRS990/FeesForServicesAccountingGrp/TotalAmt010400
IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt048392
IRS990/FeesForServicesManagementGrp/TotalAmt048392
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt0884316
IRS990/FeesForServicesOtherGrp/TotalAmt0884316
IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt075514
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt075514
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt110.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt210.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt340.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt91.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/PersonNm0BISHOP R WALKER NICLESS
IRS990/Form990PartVIISectionAGrp/PersonNm1FATHER BRADLEY PELZEL
IRS990/Form990PartVIISectionAGrp/PersonNm2MSGR KEVIN MCCOY
IRS990/Form990PartVIISectionAGrp/PersonNm3ROYCE RANNIGER
IRS990/Form990PartVIISectionAGrp/PersonNm4RANDY KRAMER
IRS990/Form990PartVIISectionAGrp/PersonNm5RANDY SCHMITZ
IRS990/Form990PartVIISectionAGrp/PersonNm6NIC NELSON
IRS990/Form990PartVIISectionAGrp/PersonNm7JIM GRETEMAN
IRS990/Form990PartVIISectionAGrp/PersonNm8JEANNIE FORKER
IRS990/Form990PartVIISectionAGrp/PersonNm9JEFF NELSON
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt040057
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt15580
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt25580
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt3111918
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr02020
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt010
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt01524556
IRS990/GroupExemptionNum00928
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt010
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InterestGrp/ProgramServicesAmt0503009
IRS990/InterestGrp/TotalAmt0503009
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsProgramRelatedGrp/BOYAmt067619176
IRS990/InvestmentsProgramRelatedGrp/EOYAmt063667769
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0IA
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0PROVIDE RESPONSIBLE AND EFFECTIVE FINANCIAL MANAGEMENT OF FUNDS FOR THE BENEFIT OF INDIVUDIAL PARISHES, INSTITUTIONS, CORPORATIONS, TRUSTS AND BENEFICIARIES OF THE DIOCESE OF SIOUX CITY.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt00
IRS990/NetAssetsOrFundBalancesEOYAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0LICENSES AND COMPUTER S
IRS990/OtherExpensesGrp/Desc1OTHER
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01476
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11449
IRS990/OtherExpensesGrp/TotalAmt01476
IRS990/OtherExpensesGrp/TotalAmt11449
IRS990/OtherLiabilitiesGrp/BOYAmt069354146
IRS990/OtherLiabilitiesGrp/EOYAmt064063166
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0BISHOP R WALKER NICKLESS
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0901101
IRS990/ProgramServiceRevenueGrp/Desc0FINANCIAL MANAGEMENT O
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01524556
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01524556
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt02636715
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt02676386
IRS990/PYRevenuesLessExpensesAmt039671
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt02636715
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02676386
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt00
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd01
IRS990/RevenueAmt01524556
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd00
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/OperateBenefitNonSuprtOrgInd00
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd01
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0THE ST. JAMES FUND SUPPORTS THE ENTITIES IN THE DIOCESE OF SIOUX CITY WHO ARE LISTED IN THE OFFICIAL CATHOLIC DIRECTORY.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1THE ST. JAMES FUND HAS AN ADMINISTRIVE SERVICES AGREEMENT WITH THE DIOCESE OF SIOUX CITY TO MANAGE AND INVEST FUNDS ON BEHALF OF THE SUPPORTED ORGANIZATIONS.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART IV, SECTION A, LINE 1
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1PART IV, SECTION C, LINE 1
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt04
IRS990ScheduleA/SupportedOrganizationsTotalCnt04
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0237030715
IRS990ScheduleA/SupportedOrgInformationGrp/EIN1420680296
IRS990ScheduleA/SupportedOrgInformationGrp/EIN2420680296
IRS990ScheduleA/SupportedOrgInformationGrp/EIN3420680296
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd01
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd11
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd21
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd31
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd07
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd12
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd21
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd31
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt10
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt20
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt30
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt0774847
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt12631468
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt2936635
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt3898290
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0CATHOLIC SCHOOL FOUNDATION OF THE DIOCESE OF SIOUX CITY
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt1VARIOUS DIOCESAN SCHOOLS
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt2VARIOUS DIOCESAN PARISHES
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt3VARIOUS OTHER DIOCESAN ENTITIES
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType1Ind0X
IRS990ScheduleA/SupportSumAmt05241240
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt075514
IRS990ScheduleD/ExpensesSubtotalAmt01449042
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt075514
IRS990ScheduleD/InvestmentExpensesNotIncldAmt075514
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt063667769
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc0INVESTMENT POOL
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd0F
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt047906601
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt116153613
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt22952
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0AGENCY FUNDS PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1GUARANTEED INTEREST FUND PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2ADMINISTRATIVE SERVICES AGREEMENT PAYABLE
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt075514
IRS990ScheduleD/RevenueSubtotalAmt01449042
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueProgramRltdAmt063667769
IRS990ScheduleD/TotalExpensesPerForm990Amt01524556
IRS990ScheduleD/TotalLiabilityAmt064063166
IRS990ScheduleD/TotalRevenuePerForm990Amt01524556
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01449042
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01449042
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS REVIEWED BY THE DIOCESAN DIRECTOR OF FINANCE AND THE DIRECTOR OF ADMINISTRATION AND FISCAL AFFAIRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1POTENTIAL CONFLICTS OF INTEREST ARE BROUGHT TO THE BOARD ON A TIMELY BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ADMINISTRATIVE SERVICES AGREEMENT: PROGRAM SERVICE EXPENSES 884,316. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 884,316.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XXI. LINE 2C;
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd01
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransferFromOtherOrgInd01
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt069354146
IRS990/TotalAssetsEOYAmt064064266
IRS990/TotalAssetsGrp/BOYAmt069354146
IRS990/TotalAssetsGrp/EOYAmt064064266
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0137231
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01387325
IRS990/TotalFunctionalExpensesGrp/TotalAmt01524556
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt069354146
IRS990/TotalLiabilitiesEOYAmt064064266
IRS990/TotalLiabilitiesGrp/BOYAmt069354146
IRS990/TotalLiabilitiesGrp/EOYAmt064064266
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01387325
IRS990/TotalProgramServiceRevenueAmt01524556
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01524556
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01524556
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt069354146
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt064064266
IRS990/TotReportableCompRltdOrgAmt0163135
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01821 JACKSON STREET
IRS990/USAddress/CityNm0SIOUX CITY
IRS990/USAddress/StateAbbreviationCd0IA
IRS990/USAddress/ZIPCd051105
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0BISHOP R WALKER NICKLESS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07122557933
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ST JAMES FUND
ReturnHeader/Filer/BusinessNameControlTxt0STJA
ReturnHeader/Filer/EIN0850744434
ReturnHeader/Filer/PhoneNum07122557933
ReturnHeader/Filer/USAddress/AddressLine1Txt01821 JACKSON STREET
ReturnHeader/Filer/USAddress/CityNm0SIOUX CITY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IA
ReturnHeader/Filer/USAddress/ZIPCd051105
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0420941961
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KING REINSCH PROSSER & CO LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0522 4TH STREET SUITE 200

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$64,064,266
Liabilities
$64,064,266
Net assets
$0
Revenue
$1,524,556
Expenses
$1,524,556
Net income
$0
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$64.1$64.1$0.00$1.52$1.52$0.00
2023Detailed filing. Detailed filing data is available for this year.$69.4$69.4$0.00$2.68$2.64$0.04
2022Detailed filing. Detailed filing data is available for this year.$70.8$70.9$0.04$0.66$0.70$0.04