Civic Intelligence

Lester Development Corporation

EIN 88-2056384 • 501(c)6 • Lester, IA

Profile

The Lester Development Corporation seeks to be a driver in the future growth and development of the village of Lester by partnering with localgovernment, development foundations, businesses, and residents. The corporation aims to provide available housing for individuals andfamilies interested in moving to Lester as well as opportunities for businesses that are either moving to town or looking to expand on theircurrent operation. The corporation will be active in purchasing and developing residential and commercial properties as they come available toallow for continued growth throughout the city. By forming this corporation, we will also take a burden off the local government by handling theplanning and execution for expansion.

PO Box 296Lester, IA 51242

n/A

Siviq Scores

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

Liabilities / Assets

26th percentile

0.00x

Higher debt load relative to assets than 26% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

27th percentile

0.00x

Higher debt load relative to revenue than 27% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2024

Net Margin

96th percentile

49%

Higher net margin than 96% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)6 • $500k-$1M nonprofits • Source year 2024

Asset Growth

13th percentile

-17%

Faster asset growth than 13% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

7th percentile

-25%

Faster revenue growth than 7% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets26th percentile

Assets

Down

$565,776

Down $115,655 (-17%) from 2023

Liabilities

Down

$85

Down $314,016 (-100%) from 2023

Net Assets

Up

$565,691

Up $198,361 (+54%) from 2023

Operations
Liabilities / Revenue27th percentileNet Margin96th percentile

Revenue

Down

$408,695

Down $133,998 (-25%) from 2023

Expenses

Up

$210,334

Up $3,168 (+1.5%) from 2023

Net Income

Down

$198,361

Down $137,166 (-41%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth13th percentile

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

$800K$600K$400K$200K$0Assets 2023: $681,431Liabilities 2023: $314,101Net Assets 2023: $367,3302023Assets 2024: $565,776Liabilities 2024: $85Net Assets 2024: $565,6912024

Highlighted filing

2024

Assets$565,776
Liabilities$85
Net Assets$565,691
Open 2024 Filing

Operations Trend

Revenue Growth7th percentile

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

$600K$400K$200K$0Revenue 2023: $542,693Expenses 2023: $207,166Net Income 2023: $335,5272023Revenue 2024: $408,695Expenses 2024: $210,334Net Income 2024: $198,3612024

Highlighted filing

2024

Revenue$408,695
Expenses$210,334
Net Income$198,361
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$565,776
Liabilities
$85
Net assets
$565,691
Revenue
$408,695
Expenses
$210,334
Net income
$198,361
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.66$0.00$5.66$4.09$2.10$1.98
2023Detailed filing. Detailed filing data is available for this year.$6.81$3.14$3.67$5.43$2.07$3.36
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 11, 2025
Return Version
2024v5.2
Gross Receipts
$408,695
Mission and Program Overview

Mission

The Lester Development Corporation seeks to be a driver in the future growth and development of the village of Lester by partnering with localgovernment, development foundations, businesses, and residents. The corporation aims to provide available housing for individuals andfamilies interested in moving to Lester as well as opportunities for businesses that are either moving to town or looking to expand on theircurrent operation. The corporation will be active in purchasing and developing residential and commercial properties as they come available toallow for continued growth throughout the city. By forming this corporation, we will also take a burden off the local government by handling theplanning and execution for expansion.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$639,066$458,683▼ $180,383
Cash and Non-Interest-Bearing Accounts$42,365$57,093▲ $14,728
Savings and Temporary Cash Investments-$50,000-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$681,431$565,776▼ $115,655
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$314,100$85▼ $314,015
Other Liabilities$1--
Total Liabilities$314,101$85▼ $314,016
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$367,330$565,691▲ $198,361
Total Net Assets Fund Balance$367,330$565,691▲ $198,361
Total Liabilities and Net Assets / Fund Balance$681,431$565,776▼ $115,655

Asset Categories

AssetBook ValueDepreciationBasis
Land$458,683--
Compensation and Service Providers
Top Officer Pay49th percentile

Board Members and Trustees

NameTitle
Jon GerberPresident
Daniel MoserVice President
Darin KnoblochDirector
Kristi AgesonDirector
Michael LeutholdDirector
Josh MetzgerSecretary
Sue FluitTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$244,000
Program Service Revenue
$164,695
Investment Income
$0
Other Revenue
$0
All Other Contributions
$244,000
Change in Net Assets
$198,361
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$210,334
Total Fundraising Expense$1,536
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Interest$11,424--$11,424
Fees for Services Other$4,118--$4,118
Occupancy$1,564--$1,564
Advertising--$1,536$1,536
Insurance$350$652-$1,002
Fees for Services Accounting-$275-$275
Other Expenses$40--$40
Office Expenses-$35-$35
Total Functional Expenses$207,836$962$1,536$210,334
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
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
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

“No review was or will be conducted.”

Form 990, Part VI, Section C, Line 19

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
Lester Development Corporation
EIN
88-2056384
Phone
6056700050
Address
PO BOX 296, LESTER, IA 51242

Signing Officer

Name
Jon Gerber
Title
President
Signed
2025-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jon Gerber
Legal Domicile
Ia
Voting Board Members
7
Independent Board Members
0
Employees
0

Preparer

Firm
De Noble Austin & Company Pc
Address
121 S Story Street, Rock Rapids, IA 51246
Preparer
Carmen Austin
Phone
7124722549
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IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0164695
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0408695
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0681431
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0565776
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt0PO BOX 296
IRS990/USAddress/CityNm0LESTER
IRS990/USAddress/StateAbbreviationCd0IA
IRS990/USAddress/ZIPCd051242
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JON GERBER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LESTER DEVELOPMENT CORPORATION
ReturnHeader/Filer/BusinessNameControlTxt0LEST
ReturnHeader/Filer/EIN0882056384
ReturnHeader/Filer/PhoneNum06056700050
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 296
ReturnHeader/Filer/USAddress/CityNm0LESTER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IA
ReturnHeader/Filer/USAddress/ZIPCd051242
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0203310024
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DE NOBLE AUSTIN & COMPANY PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0121 S Story Street
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Rock Rapids
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd051246
ReturnHeader/PreparerPersonGrp/PhoneNum07124722549
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Carmen Austin
ReturnHeader/ReturnTs02025-11-11T11:27:44-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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