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← COMMUNITY FOUNDATION FOR WESTERN IOWA

Form 990 for tax year 2024

Filed by COMMUNITY FOUNDATION FOR WESTERN IOWA.

What the amendment changed

Compared with the return it replaced , filed 30 July 2025. matched by us Only the Part I totals and the names listed in Part VII are compared. We relate returns by organization, tax year and form, and order them by each return's own timestamp; the filer's own "amended return" checkbox is a separate fact.

Both are the same on the two returns, so the amendment changed something else.

Totals

Total revenue
$40,729,739
Total expenses
$5,702,271
Contributions and grants received
$37,588,658
Grants paid
$4,167,939
Program service revenue
$0
Investment income
$2,948,452
Other revenue
$192,629
Total assets, end of year
$83,311,926
Total liabilities, end of year
$5,658,139
Net assets or fund balances, end of year
$77,653,787
Program services expenses (Part IX)
$4,433,958
Management and general expenses
$824,574
Fundraising expenses
$443,739
Program service expenses (Part III)
$4,433,958

Program services were 77.8% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1f · All other contributions, gifts and grants

    $37,588,658

  • 1g · Noncash contributions included above

    $33,257,612

  • 3 · Investment income

    total $1,755,015 · excluded $1,755,015

  • 6a · Gross rents

    real property $195,930

  • 6b · Less rental expenses

    real property $3,301

  • 6c · Rental income or loss

    real property $192,629

  • 6d · Net rental income or loss

    total $192,629 · related or exempt $192,629

  • 7a · Gross sales of assets other than inventory

    securities $40,686,313

  • 7b · Less cost or other basis and sales expenses

    securities $39,492,876

  • 7c · Gain or loss

    securities $1,193,437

  • 7d · Net gain or loss

    total $1,193,437 · excluded $1,193,437

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $3,653,039 · program services $3,653,039

  • 2 · Grants to domestic individuals

    total $514,900 · program services $514,900

  • 5 · Compensation of officers, directors and key employees

    total $180,695 · program services $41,560 · management and general $110,224 · fundraising $28,911

  • 7 · Other salaries and wages

    total $320,699 · program services $73,760 · management and general $195,627 · fundraising $51,312

  • 9 · Other employee benefits

    total $7,307 · program services $820 · management and general $4,313 · fundraising $2,174

  • 10 · Payroll taxes

    total $38,423 · program services $8,837 · management and general $23,438 · fundraising $6,148

  • 11b · Fees: legal

    total $27,258 · management and general $27,258

  • 11c · Fees: accounting

    total $11,900 · management and general $11,900

  • 11f · Fees: investment management

    total $113,555 · management and general $113,555

  • 11g · Fees: other

    total $125,874 · management and general $113,287 · fundraising $12,587

  • 12 · Advertising and promotion

    total $505,096 · program services $126,274 · management and general $55,561 · fundraising $323,261

  • 13 · Office expenses

    total $97,127 · program services $9,713 · management and general $72,845 · fundraising $14,569

  • 16 · Occupancy

    total $12,099 · management and general $12,099

  • 17 · Travel

    total $5,232 · program services $1,046 · management and general $2,093 · fundraising $2,093

  • 20 · Interest

    total $11,780 · management and general $11,780

  • 22 · Depreciation, depletion and amortization

    total $25,692 · management and general $25,692

  • 23 · Insurance

    total $22,136 · management and general $22,136

  • 24a · Other expenses: MISCELLANEOUS

    total $16,036 · program services $4,009 · management and general $12,027

  • 24b · Other expenses: DUES

    total $10,806 · management and general $8,645 · fundraising $2,161

  • 24c · Other expenses: MEETINGS

    total $2,617 · management and general $2,094 · fundraising $523

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,659,713 · end of year $17,727,055

  • 2 · Savings and temporary cash investments

    beginning of year $782,002 · end of year $2,022,157

  • 3 · Pledges and grants receivable

    beginning of year $240,500 · end of year $171,000

  • 4 · Accounts receivable

    end of year $46,649

  • 7 · Other notes and loans receivable

    end of year $319,785

  • 9 · Prepaid expenses and deferred charges

    beginning of year $7,877 · end of year $10,512

  • 10a · Land, buildings and equipment: cost or other basis

    $7,036,043

  • 10b · Land, buildings and equipment: accumulated depreciation

    $109,165

  • 10c · Land, buildings and equipment, net

    beginning of year $6,952,571 · end of year $6,926,878

  • 11 · Investments: publicly traded securities

    beginning of year $34,950,417 · end of year $56,087,890

  • 17 · Accounts payable and accrued expenses

    beginning of year $610,031 · end of year $697,852

  • 21 · Escrow or custodial account liability

    beginning of year $4,114,319 · end of year $4,758,423

  • 24 · Unsecured notes and loans payable

    beginning of year $207,364 · end of year $201,864

  • 27 · Net assets without donor restrictions

    beginning of year $39,512,883 · end of year $76,688,352

  • 28 · Net assets with donor restrictions

    beginning of year $148,483 · end of year $965,435

Mission and programs · 2024

Mission

THE COMMUNITY FOUNDATION FOR WESTERN IOWA IS DEDICATED TO CREATING A LASTING LEGACY IN OUR REGION BY ENGAGING OUR CITIZENS AND COMMUNITIES FOR DURABLE CHANGE AND FOSTERING A CULTURE OF PHILANTHROPY. THIS IS WHERE GIVING GROWS.

  • THE COMMUNITY FOUNDATION FOR WESTERN IOWA PROVIDES GRANTS AND ALLOCATIONS TO NONPROFIT CHARIABLE ORGANIZATIONS. COMMUNITY FOUNDATION FOR WESTERN IOWA IS A TAX-EXEMPT NON-PROFIT SERVING THOUSANDS OF PEOPLE WHO SHARE A COMMON INTEREST - TO IMPROVE THE QUALITY OF LIFE IN SOUTHWEST IOWA. CREATING A LASTING IMPACT AND SUSTAINING LIFE- AFFIRMING PROGRAMS AND SERVICES IS VERY IMPORTANT TO THE INVESTORS AT COMMUNITY FOUNDATION FOR WESTERN IOWA. OUR ROLE IS TO SOLIDLY CONNECT INDIVIDUALS, ORGANIZATIONS, AND CORPORATIONS THAT ARE COMMITTED TO MAKING A TANGIBLE DIFFERENCE TO THE MOST PRESSING ISSUES AND COMPELLING PROJECTS DESIGNED TO ENHANCE THE QUALITY AND VIBRANCE OF OUR COMMUNITY. AT COMMUNITY FOUNDATION FOR WESTERN IOWA, WE IDENTIFY CURRENT AND EMERGING ISSUES IN ORDER TO HELP OUR INVESTORS CHANNEL RESOURCES AND CREATE A LASTING LEGACY THAT ADDRESSES THE MOST PRESSING NEEDS, ENSURING OUR COMMUNITIES ARE STRONG FOR GENERATIONS TO COME.

    Expenses $4,433,958 · Grants $4,167,939

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Connie Casson

    MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Katheryne Cutler

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    1

  • Anthony Fahrenkrog

    SECRETARY

    Total calculated
    $0
    Hours/week
    1

  • Alan Gardner

    MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Sheryl Garst

    MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Lucy Hough

    MEMBER

    Total calculated
    $0
    Hours/week
    1

  • John Jerkovich

    MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Henry McKinley

    CHAIR

    Total calculated
    $0
    Hours/week
    1

  • Dan Peterson

    MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Christy Sauser

    TREASURER

    Total calculated
    $0
    Hours/week
    1

  • Donna Schoeppner

    MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Nancy Schulze

    MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Stephen Wild

    MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Christina Bateman

    MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Kevin Cabbage

    MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Sheila Jacobs

    MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Donna Dostal

    PRESIDENT/CEO

    Total calculated
    $180,695
    From this org
    $173,640
    From related orgs
    $0
    Other
    $7,055
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $173,640
    Bonus
    $0
    Other
    $0
    Deferred
    $5,288
    Nontaxable benefits
    $1,767
    Filer's total
    $180,695

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 3
A MARKET ANALYSIS OF THE JOB TITLE AND FUNCTION IS SOUGHT OUT AND COMPENSATION IS SET IN ACCORDANCE WITH OTHER FOUNDATIONS OF OUR SIZE AND LEVEL OF DEVELOPMENT.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

The 10 largest by cash amount. The API serves every itemized grant.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

  • PCCF GREEN LLC

    FARM RENTAL · IA · income $198,821 · assets $5,969,483

    Directly controlled by COMMUNITY FOUNDATION

Provenance

Return type
form_990
Tax year
2024
Filed
21 December 2025
IRS schema version
2024v5.2
Source object
202610279349302006

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

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