Civic Intelligence

Lieser Scholarship Trust

EIN 93-3208123 • 501(c)3 • Tulsa, OK

NTEE B82

Profile

The lieser scholarship trust (fund) provides a source of funds for current and future use by westminster college to support scholarships for its students.

1395 E 27th PlaceTulsa, OK 74114
Siviq Scores

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

Liabilities / Assets

83rd percentile

0.00x

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

NTEE B82 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

82nd percentile

0.00x

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

NTEE B82 • <$500k nonprofits • Source year 2024

Net Margin

96th percentile

100%

Higher net margin than 96% of similar nonprofits.

NTEE B82 • <$500k nonprofits • Source year 2024

Top Officer Pay

95th percentile

$0

Higher top officer pay than 95% of similar nonprofits.

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

NTEE B82 • <$500k nonprofits • Source year 2024

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Balance Sheet
Liabilities / Assets83rd percentile

Assets

$297,606

No earlier filing loaded for comparison.

Liabilities

$0

No earlier filing loaded for comparison.

Net Assets

$297,606

No earlier filing loaded for comparison.

Operations
Liabilities / Revenue82nd percentileNet Margin96th percentile

Revenue

$297,762

No earlier filing loaded for comparison.

Expenses

$156

No earlier filing loaded for comparison.

Net Income

$297,606

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

Asset GrowthScore unavailable

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

$300K$200K$100K$0Assets 2024: $297,606Liabilities 2024: $0Net Assets 2024: $297,6062024

Highlighted filing

2024

Assets$297,606
Liabilities$0
Net Assets$297,606
Open 2024 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$300K$200K$100K$0Revenue 2024: $297,762Expenses 2024: $156Net Income 2024: $297,6062024

Highlighted filing

2024

Revenue$297,762
Expenses$156
Net Income$297,606
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$297,606
Liabilities
$0
Net assets
$297,606
Revenue
$297,762
Expenses
$156
Net income
$297,606
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.98$0.00$2.98$2.98$0.00$2.98
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
May 24, 2024 to Dec 31, 2024
Signed
May 7, 2025
Return Version
2024v5.0
Gross Receipts
$431,957
Mission and Program Overview

Mission

The lieser scholarship trust (fund) provides a source of funds for current and future use by westminster college to support scholarships for its students.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities-$295,819-
Cash and Non-Interest-Bearing Accounts-$1,787-
Total Assets$0$297,606▲ $297,606
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions-$297,606-
Total Net Assets Fund Balance$0$297,606▲ $297,606
Total Liabilities and Net Assets / Fund Balance$0$297,606▲ $297,606
Compensation and Service Providers
Top Officer Pay95th percentile

Board Members and Trustees

NameTitle
Don LofeTrustee
Elizabeth GoddardTrustee
Keith GoddardTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$291,976
Program Service Revenue
$0
Investment Income
$5,786
Other Revenue
$0
All Other Contributions
$291,976
Change in Net Assets
$297,606

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported Amount
Securities Publicly Traded1$291,976
Total Noncash Contributions1$291,976
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$156
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 Management$103--$103
Other Expenses$53--$53
Total Functional Expenses$156$0$0$156
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
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, Page 6, Part VI, Line 2

“Keith goddard elizabeth goddard trustee trustee spouse”

Form 990, Page 6, Part VI, Line 11B

“990 is reviewed by trustees before filing.”

Form 990, Page 6, Part VI, Line 19

“A copy of the 990 is available upon request.”

Filing and Contact Details

Filer

Filer Name
Lieser Scholarship Trust
EIN
93-3208123
Phone
8662305879
Address
1395 E 27TH PLACE, TULSA, OK 74114

Signing Officer

Name
Keith Goddard
Title
Trustee
Phone
9185990045
Signed
2025-05-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Keith Goddard
Formed
2024
Legal Domicile
Ok
Voting Board Members
3
Independent Board Members
3
Employees
0

Preparer

Firm
Briscoe Burke & Grigsby Llp
Address
4120 E 51ST STREET, TULSA, OK 74135-3639
Preparer
Joshua J Winzer CPA
Phone
9187498337
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4A

“The lieser scholarship trust (fund) provides a source of funds for current and future use by westminster college to support scholarships for its students. The trustees for the lieser scholarship trust are responsible for its oversite. The fund was established from the estate of patricia and richard lieser in 2023. The funds assets have an indefinite time horizon that is expected to continue into perpetuity. The fund will be prudently managed consistent with its perpetual time horizon and spending policy. The trustees have a fiduciary responsibility to manage the funds assets prudently and seek to preserve the purchasing power of the fund to support present and future beneficiaries.”

Raw XML Appendix272 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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IRS990/Form990ProvidedToGvrnBodyInd0true
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IRS990/LoanOutstandingInd0false
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IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
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IRS990/MethodOfAccountingCashInd0X
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IRS990/NoListedPersonsCompensatedInd0X
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IRS990/NondeductibleContributionsInd0false
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE LIESER SCHOLARSHIP TRUST (FUND) PROVIDES A SOURCE OF FUNDS FOR CURRENT AND FUTURE USE BY WESTMINSTER COLLEGE TO SUPPORT SCHOLARSHIPS FOR ITS STUDENTS. THE TRUSTEES FOR THE LIESER SCHOLARSHIP TRUST ARE RESPONSIBLE FOR ITS OVERSITE. THE FUND WAS ESTABLISHED FROM THE ESTATE OF PATRICIA AND RICHARD LIESER IN 2023. THE FUNDS ASSETS HAVE AN INDEFINITE TIME HORIZON THAT IS EXPECTED TO CONTINUE INTO PERPETUITY. THE FUND WILL BE PRUDENTLY MANAGED CONSISTENT WITH ITS PERPETUAL TIME HORIZON AND SPENDING POLICY. THE TRUSTEES HAVE A FIDUCIARY RESPONSIBILITY TO MANAGE THE FUNDS ASSETS PRUDENTLY AND SEEK TO PRESERVE THE PURCHASING POWER OF THE FUND TO SUPPORT PRESENT AND FUTURE BENEFICIARIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1KEITH GODDARD ELIZABETH GODDARD TRUSTEE TRUSTEE SPOUSE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2990 IS REVIEWED BY TRUSTEES BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A COPY OF THE 990 IS AVAILABLE UPON REQUEST.
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-07
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0TULSA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0741353639
ReturnHeader/PreparerPersonGrp/PhoneNum09187498337
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOSHUA J WINZER CPA
ReturnHeader/ReturnTs02025-05-07T14:19:16-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-05-24
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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