Civic Intelligence

Powers Community Scholarship Fund

990 • Fiscal year 2024 • EIN 93-0834500

Jan 01, 2024 to Dec 31, 2024 • Filed on Feb 21, 2025

Organization ProfileN/A
PO Box 565Powers, OR 97466

(541) 439-3791

Siviq Scores

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

Liabilities / Assets

33rd percentile

0.00x

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

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

Liabilities / Revenue

33rd percentile

0.00x

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

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

Net Margin

96th percentile

75%

Higher net margin than 96% of similar nonprofits.

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

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

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

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

Asset Growth

59th percentile

8.1%

Faster asset growth than 59% of similar nonprofits.

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

Revenue Growth

28th percentile

-6.0%

Faster revenue growth than 28% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets33rd percentile

Assets

Up

$917,556

Up $68,406 (+8.1%) from 2023

Net Assets

Up

$917,556

Up $68,407 (+8.1%) from 2023

Liabilities

Down

$0

Down $1 (-100%) from 2023

Revenue And Expenses
Liabilities / Revenue33rd percentileNet Margin96th percentile

Revenue

Down

$91,387

Down $5,871 (-6.0%) from 2023

Expenses

Up

$22,980

Up $14,392 (+168%) from 2023

Net Income

Down

$68,407

Down $20,263 (-23%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth59th percentile

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

$1.0M$500K$0Assets 2018: $603,791Liabilities 2018: $0Net Assets 2018: $603,7912018Assets 2019: $677,514Liabilities 2019: $0Net Assets 2019: $677,5142019Assets 2020: $739,662Liabilities 2020: $0Net Assets 2020: $739,6622020Assets 2021: $816,790Liabilities 2021: $0Net Assets 2021: $816,7902021Assets 2022: $760,479Liabilities 2022: $0Net Assets 2022: $760,4792022Assets 2023: $849,150Liabilities 2023: $1Net Assets 2023: $849,1492023Assets 2024: $917,556Liabilities 2024: $0Net Assets 2024: $917,5562024

Highlighted filing

2024

Assets$917,556
Liabilities$0
Net Assets$917,556
Open 2024 Filing

Operations Trend

Revenue Growth28th percentile

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

$400K$200K$0-$200KRevenue 2018: $368,971Expenses 2018: $30,725Net Income 2018: $338,2462018Revenue 2019: $96,699Expenses 2019: $22,976Net Income 2019: $73,7232019Revenue 2020: $71,004Expenses 2020: $8,856Net Income 2020: $62,1482020Revenue 2021: $81,447Expenses 2021: $4,319Net Income 2021: $77,1282021Revenue 2022: -$48,893Expenses 2022: $7,418Net Income 2022: -$56,3112022Revenue 2023: $97,258Expenses 2023: $8,588Net Income 2023: $88,6702023Revenue 2024: $91,387Expenses 2024: $22,980Net Income 2024: $68,4072024

Highlighted filing

2024

Revenue$91,387
Expenses$22,980
Net Income$68,407
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Feb 21, 2025
Return Version
2024v5.0
Gross Receipts
$91,387
Mission and Program Overview

Mission

To provide money for Powers high school graduating students pursuing a post secondary education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$704,074$776,764▲ $72,690
Savings and Temporary Cash Investments$135,709$123,594▼ $12,115
Cash and Non-Interest-Bearing Accounts$9,367$17,198▲ $7,831
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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$849,150$917,556▲ $68,406
Other Assets Total-$0-
Liabilities
Other Liabilities$1--
Total Liabilities$1$0▼ $1
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$849,149$917,556▲ $68,407
Total Net Assets Fund Balance$849,149$917,556▲ $68,407
Total Liabilities and Net Assets / Fund Balance$849,150$917,556▲ $68,406
Compensation and Service Providers
Top Officer Pay55th percentile

Board Members and Trustees

NameTitle
John FandelPresident
Jackie AndersonTrustee
Jeff AllredTrustee
Micky BushnellTrustee
Sam StevensTrustee
Ellen BaldwinTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$5,510
Program Service Revenue
$0
Investment Income
$85,877
Other Revenue
$0
All Other Contributions
$5,510
Change in Net Assets
$68,407
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$22,980
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 Service Investment Mgmnt Fees-$1,311-$1,311
Other Expenses$21,200$44-$44
Total Functional Expenses$21,200$1,780$0$22,980
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
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
No
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
Powers Community Scholarship Fund
EIN
93-0834500
Phone
5414393791
Address
PO Box 565, Powers, OR 97466

Signing Officer

Name
Ellen Baldwin
Title
Treasurer
Signed
2025-02-21
Discuss with paid preparer
Yes

Organization Details

Formed
2004
Legal Domicile
Or
Voting Board Members
6
Independent Board Members
0
Employees
0

Preparer

Firm
John Fandel LLC
Address
614 Maple St, Myrtle Point, OR 97458
Preparer
Seth Fandel CPA
Phone
5415722373
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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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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0Organization: "Powers Community Scholarship Fund "Type of Organization: Public charity that provides scholarships to all graduates of Powers High school that apply and pursue higher education.Financial Information:Public Support:o2024: 52%o2023: 63%Investment Income:o2024: 48%o2023: 37%IRS Public Support Test and Investment Income Test:The public support test requires the charity to receive at least 33 1/3% of its support from the general public (this is met for both 2023 and 2024).The investment income test stipulates that no more than 33 1/3% of the charity's support can come from investment income. In both 2023 and 2024, the organization's investment income exceeds this threshold (37% in 2023 and 48% in 2024), meaning it fails the investment income test.________________________________________Facts and Circumstances EvaluationDespite failing the investment income test, " Powers Community Scholarship Fund." should still qualify as a public charity and can demonstrate sufficient reliance on public support and fulfills the other requirements as determined by the facts and circumstances test. The IRS should consider the following factors:1. Nature of the Organizations Activities:Mission: The Scholarship Fund is exclusively focused on providing scholarships to students for higher education, which is a broad public benefit and fulfills an important social need. The public support for these activities is clear.Public Benefit: The scholarships directly serve a small but diverse population, benefiting individuals from across various socioeconomic and demographic groups.2. History of Public Support:In 2023, the organization had 63% public support, which indicates a strong reliance on the public for funding, suggesting that the foundation's primary support is from contributions and grants rather than investment income. Even though investment income was higher in 2024 (48%), the historical public support (63%) in 2023 demonstrates a solid pattern of public backing.The organizations reliance on investment income in 2024 could be attributed to a temporary fluctuation in public support, rather than a permanent shift away from it.3. Source of Investment Income:The organizations investment income primarily comes from an investment created for long-term stability, rather than from ongoing, active investment strategies. The income is used to ensure the sustainability of the scholarship program in perpetuity.The investment income could also be relatively volatile, due to fluctuations in market conditions, which may not reflect a long-term trend. This could be temporary, and in future years, the foundation should return to a more typical percentage of public support.4. Public Donations and Fundraising Efforts:The foundation consistently conducts public fundraising campaigns, engages with donors, and is actively involved in community outreach. It has a robust donor base with significant contributions from individuals both 2022 and 2023.The charity maintains transparency in its financial reporting, ensuring that public donations are used effectively for scholarships further demonstrating a commitment to fulfilling its public charity status.5. Other Support Sources:While investment income has exceeded the permissible threshold in 2023 and 2024, the organization's other sources of funding (e.g., individual donations) remain strong and contribute significantly to its ability to provide scholarships. The overall reliance on public contributions is still substantial, and the investment income is more of a supplement than the primary support mechanism.________________________________________Conclusion:Despite failing the investment income test in both 2023 and 2024, the Scholarship Fund can still be considered a public charity under the facts and circumstances test. The organization clearly relies on public donations and grants for a majority of its support, evidenced by its 52% public support in 2024 and 63% in 2023. The higher investment income perce
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt015936
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt010593
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt06933
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt08379
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt057794
IRS990ScheduleA/InvestmentIncomeCYPct00.48380
IRS990ScheduleA/InvestmentIncomePYPct00.37140
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PrivateFoundation509Ind0X
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.51620
IRS990ScheduleA/PublicSupportPY509Pct00.62860
IRS990ScheduleA/PublicSupportTotal509Amt061674
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt05510
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt012038
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt032860
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt08557
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt02709
IRS990ScheduleA/Total509Grp/TotalAmt061674
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt021463
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt027974
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt043453
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt015490
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt011088
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0119468
IRS990/ScheduleBRequiredInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OR
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0849150
IRS990/TotalAssetsEOYAmt0917556
IRS990/TotalAssetsGrp/BOYAmt0849150
IRS990/TotalAssetsGrp/EOYAmt0917556
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt05510
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt01780
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt021200
IRS990/TotalFunctionalExpensesGrp/TotalAmt022980
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt01
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0849149
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0917556
IRS990/TotalProgramServiceExpensesAmt021200
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt085877
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt091387
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0849150
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0917556
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO Box 565
IRS990/USAddress/CityNm0Powers
IRS990/USAddress/StateAbbreviationCd0OR
IRS990/USAddress/ZIPCd097466
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Ellen Baldwin
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-02-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Powers Community Scholarship Fund
ReturnHeader/Filer/BusinessNameControlTxt0POWE
ReturnHeader/Filer/EIN0930834500
ReturnHeader/Filer/PhoneNum05414393791
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 565
ReturnHeader/Filer/USAddress/CityNm0Powers
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097466
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0043676242
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0John Fandel LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0614 Maple St
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Myrtle Point
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd097458
ReturnHeader/PreparerPersonGrp/PhoneNum05415722373
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Seth Fandel CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-02-21T11:51:39-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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
$917,556
Liabilities
$0
Net assets
$917,556
Revenue
$91,387
Expenses
$22,980
Net income
$68,407
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$9.18$0.00$9.18$0.91$0.23$0.68
2023Summary only. Only limited summary data is available for this year.$8.49$0.00$8.49$0.97$0.09$0.89
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.60$0.00$7.60$0.49$0.07$0.56
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.17$0.00$8.17$0.81$0.04$0.77
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.40$0.00$7.40$0.71$0.09$0.62
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.78$0.00$6.78$0.97$0.23$0.74
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.04$0.00$6.04$3.69$0.31$3.38