Civic Intelligence

Kathryn M Long Memorial Student Scholarship Fd 040009292600

990 • Fiscal year 2019 • EIN 91-6571078

Apr 01, 2018 to Mar 31, 2019 • Filed on Jul 31, 2019

PO Box 0634Milwaukee, WI 53201-0634

(503) 464-3580

Siviq Scores

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

Liabilities / Assets

27th percentile

0.00x

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

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

28th percentile

0.00x

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

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

33rd percentile

-2.1%

Higher net margin than 33% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

54th percentile

$14,300

Higher top officer pay than 54% of similar nonprofits.

Top officer pay equals 33.4% of source-year revenue.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

39th percentile

-0.2%

Faster asset growth than 39% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

9th percentile

-35%

Faster revenue growth than 9% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Down

$751,998

Down $1,523 (-0.2%) from 2018

Net Assets

Down

$751,998

Down $1,523 (-0.2%) from 2018

Liabilities

Flat

$0

Flat from 2018

Revenue

Down

$42,860

Down $23,432 (-35%) from 2018

Expenses

Down

$43,749

Down $887 (-2.0%) from 2018

Net Income

Down

-$889

Down $22,545 (-104%) from 2018

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2012: $741,058Liabilities 2012: $0Net Assets 2012: $741,0582012Assets 2013: $718,939Liabilities 2013: $0Net Assets 2013: $718,9392013Assets 2014: $731,311Liabilities 2014: $0Net Assets 2014: $731,3112014Assets 2015: $721,230Liabilities 2015: $0Net Assets 2015: $721,2302015Assets 2016: $705,170Liabilities 2016: $0Net Assets 2016: $705,1702016Assets 2017: $731,187Liabilities 2017: $0Net Assets 2017: $731,1872017Assets 2018: $753,521Liabilities 2018: $0Net Assets 2018: $753,5212018Assets 2019: $751,998Liabilities 2019: $0Net Assets 2019: $751,9982019Assets 2020: $754,210Liabilities 2020: $0Net Assets 2020: $754,2102020Assets 2021: $849,716Liabilities 2021: $0Net Assets 2021: $849,7162021Assets 2022: $862,803Liabilities 2022: $0Net Assets 2022: $862,8032022Assets 2023: $841,522Liabilities 2023: $0Net Assets 2023: $841,5222023Assets 2024: $835,103Liabilities 2024: $0Net Assets 2024: $835,1032024Assets 2025: $825,709Liabilities 2025: $0Net Assets 2025: $825,7092025

Highlighted filing

2019

Assets$751,998
Liabilities$0
Net Assets$751,998

Operations Trend

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

$150K$100K$50K$0-$50KExpenses 2012: $45,9412012Expenses 2013: $45,8622013Revenue 2014: $60,683Expenses 2014: $48,311Net Income 2014: $12,3722014Revenue 2015: $37,893Expenses 2015: $47,974Net Income 2015: -$10,0812015Revenue 2016: $31,662Expenses 2016: $45,384Net Income 2016: -$13,7222016Revenue 2017: $69,747Expenses 2017: $43,654Net Income 2017: $26,0932017Revenue 2018: $66,292Expenses 2018: $44,636Net Income 2018: $21,6562018Revenue 2019: $42,860Expenses 2019: $43,749Net Income 2019: -$8892019Revenue 2020: $49,497Expenses 2020: $47,182Net Income 2020: $2,3152020Revenue 2021: $144,929Expenses 2021: $49,422Net Income 2021: $95,5072021Revenue 2022: $60,489Expenses 2022: $47,400Net Income 2022: $13,0892022Revenue 2023: $25,160Expenses 2023: $46,434Net Income 2023: -$21,2742023Revenue 2024: $39,570Expenses 2024: $45,980Net Income 2024: -$6,4102024Revenue 2025: $38,095Expenses 2025: $47,480Net Income 2025: -$9,3852025

Highlighted filing

2019

Revenue$42,860
Expenses$43,749
Net Income-$889
Jump To
Filing Snapshot
Filing Period
Apr 1, 2018 to Mar 31, 2019
Signed
Jul 31, 2019
Return Version
2018v3.0
Gross Receipts
$221,319
Mission and Program Overview

Mission

To provide scholarships to graduates from roaring fork school district re1 (college field - education)

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$753,521$751,998▼ $1,523
Investments in Publicly Traded Securities$747,711$726,336▼ $21,375
Savings and Temporary Cash Investments$5,642$25,662▲ $20,020
Cash and Non-Interest-Bearing Accounts$168--
Total Assets$753,521$751,998▼ $1,523
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$753,521$751,998▼ $1,523
Total Liabilities and Net Assets / Fund Balance$753,521$751,998▼ $1,523
Compensation and Service Providers

Employees

NameTitleBaseTotal
US BankCo-trustee$14,300$14,300
Co St Ecu Frances PadillaCo-trustee$3,575$3,575
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$42,860
Other Revenue
$0
Change in Net Assets
$-889
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$25,220
Salaries, Compensation, and Employee Benefits$17,875
Other Expenses$654
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$25,220--$25,220
Current Officers, Directors, Trustees, and Key Employees$5,720$12,155-$17,875
Other Expenses-$654-$654
Total Functional Expenses$30,940$12,809$0$43,749
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Roaring Fork SchoolGlenwood Springs, CO501(c)(3)-$25,220
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
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, Page 6, Part VI, Line 11-description of Process for Review

Us bank as trustee reviews the 990.

Form 990, Page 6, Part VI, Line 19

Available upon request from us bank

Filing and Contact Details

Filer

Filer Name
Kathryn Long Scholarship Fund
EIN
91-6571078
Phone
5034643580
Address
PO BOX 0634, MILWAUKEE, WI 53201-0634

Signing Officer

Name
U S Bank N a by
Title
Trustee
Phone
5034643580
Signed
2019-07-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
US Bank
Formed
2005
Legal Domicile
Co
Voting Board Members
2
Independent Board Members
0
Employees
0

Preparer

Firm
Pricewaterhousecoopers Llp
Address
600 GRANT STREET, PITTSBURGH, PA 15219
Preparer
Joseph J Castriano
Phone
4123556000
Supplemental Narrative

Additional Explanations

Part IX Line 5

Compensation to co-trustees

Explanation for Form 990, Part XI, Line 9

Py return of capital adjustment (675), cost basis adjustment 42

Raw XML AppendixShowing 400 of 404 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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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0The trust is operated in connection with the school district and school board. It is dependent on the school district for selection, documentation, and administering scholarships. The principal of each high school appoints 3 teachers for the school to review applications and follow the set criteria for choosing the recipient each year. The trustees work closely with the selection committee in
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1The school board has a significant voice in the making and timing of the scholarships. The school board monitors the recipients and substantiates their compliance each period or year as the funds are disbursed. An annual meeting is held by the trustees with the school district to discuss investment objectives and strategies
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt2meeting the criteria and in communicating the funds available for scholarships.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt3The scholarship program is dependent on the trust funds. As such, the school district is attentive to the operations of the trust.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART IV, SECTION D, LINE 2
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1PART IV, SECTION D, LINE 3
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc2PART IV, SECTION D, LINE 2
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc3PART V, SECTION D, LINE 8
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IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd02
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt025220
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0ROARING FORK SCHOOL DIST
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType3NonFuncInd0X
IRS990ScheduleA/SupportSumAmt025220
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt025220
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(c)(3)
IRS990ScheduleI/RecipientTable/NonCashAssistanceDesc0TO PROVIDE SCHOLARSHIPS TO GRADUATES FOR COLLEGE FIELD EDUCATION
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0ROARING FORK SCHOOL
IRS990ScheduleI/RecipientTable/RecipientEIN0846012220
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt01405 GRAND AVE
IRS990ScheduleI/RecipientTable/USAddress/CityNm0GLENWOOD SPRINGS
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0CO
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd081601
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc0Book Value
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0FUNDS ARE FOR ROARING FORK SCHOOL DISTRICT. THE SCHOOL DISTRICT MONITORS THE USE OF THE FUNDS.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0EXPLANATION FOR FORM 990, SCHEDULE I, PART 1, LINE 2
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0COMPENSATION TO CO-TRUSTEES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1US BANK AS TRUSTEE REVIEWS THE 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AVAILABLE UPON REQUEST FROM US BANK
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PY RETURN OF CAPITAL ADJUSTMENT (675), COST BASIS ADJUSTMENT 42
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0PART IX LINE 5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11-DESCRIPTION OF PROCESS FOR REVIEW
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3EXPLANATION FOR FORM 990, PART XI, LINE 9
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IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
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IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0true
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0846012220
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0CO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0EDUCATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt02
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01405 GRAND AVE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0GLENWOOD SPRINGS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0CO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd081601
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
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IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
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IRS990ScheduleR/SharingOfFacilitiesInd0false
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IRS990/SignificantChangeInd0false
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0753521
IRS990/TotalAssetsEOYAmt0751998
IRS990/TotalAssetsGrp/BOYAmt0753521
IRS990/TotalAssetsGrp/EOYAmt0751998
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt030940
IRS990/TotalFunctionalExpensesGrp/TotalAmt043749
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0753521
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0751998
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt030940
IRS990/TotalReportableCompFromOrgAmt017875
IRS990/TotalRevenueGrp/ExclusionAmt042860
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt042860
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0753521
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0751998
IRS990/TotReportableCompRltdOrgAmt00
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IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt02
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0U S BANK N A BY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum05034643580
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-07-31
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KATHRYN LONG SCHOLARSHIP FUND
ReturnHeader/Filer/BusinessNameControlTxt0KATH
ReturnHeader/Filer/EIN0916571078
ReturnHeader/Filer/PhoneNum05034643580
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 0634
ReturnHeader/Filer/USAddress/CityNm0MILWAUKEE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WI
ReturnHeader/Filer/USAddress/ZIPCd0532010634
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0B6ADDBCE7D9586FA99668646C7B1D4CAA2401068
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId06D133DEBD65941103ECD6F99DC0D927293EA37C2
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0167.68.125.77
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0134008324
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PRICEWATERHOUSECOOPERS LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0600 GRANT STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PITTSBURGH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd015219
ReturnHeader/PreparerPersonGrp/PhoneNum04123556000
ReturnHeader/PreparerPersonGrp/PreparationDt02019-07-31
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOSEPH J CASTRIANO
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02019-08-01T17:00:29-05:00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.26$0.00$8.26$0.38$0.47$0.09
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.35$0.00$8.35$0.40$0.46$0.06
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.42$0.00$8.42$0.25$0.46$0.21
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.63$0.00$8.63$0.60$0.47$0.13
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.50$0.00$8.50$1.45$0.49$0.96
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.54$0.00$7.54$0.49$0.47$0.02
2019Detailed filing. Detailed filing data is available for this year.$7.52$0.00$7.52$0.43$0.44$0.01
2018Summary only. Only limited summary data is available for this year.$7.54$0.00$7.54$0.66$0.45$0.22
2017Summary only. Only limited summary data is available for this year.$7.31$0.00$7.31$0.70$0.44$0.26
2016Summary only. Only limited summary data is available for this year.$7.05$0.00$7.05$0.32$0.45$0.14
2015Summary only. Only limited summary data is available for this year.$7.21$0.00$7.21$0.38$0.48$0.10
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.31$0.00$7.31$0.61$0.48$0.12
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.19$0.00$7.19$0.46
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.41$0.00$7.41$0.46
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2019 filings • 501(c)3 • $500k-$1M nonprofits