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Nonprofiteer
← IEA CHILDRENS FUND INC

Form 990 for tax year 2023

Filed by IEA CHILDRENS FUND INC.

Totals

Total revenue
$76,086
Total expenses
$62,414
Contributions and grants received
$53,615
Grants paid
$59,629
Program service revenue
$0
Investment income
$11,094
Other revenue
$11,377
Total assets, end of year
$841,274
Total liabilities, end of year
$750
Net assets or fund balances, end of year
$840,524
Program services expenses (Part IX)
$59,769
Management and general expenses
$2,645
Fundraising expenses
$0
Program service expenses (Part III)
$59,769

Program services were 95.8% 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.

  • 1a · Federated campaigns

    $856

  • 1c · Fundraising events

    $12,554

  • 1f · All other contributions, gifts and grants

    $40,205

  • 3 · Investment income

    total $9,810 · excluded $9,810

  • 7a · Gross sales of assets other than inventory

    securities $1,284

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

    securities $0

  • 7c · Gain or loss

    securities $1,284

  • 7d · Net gain or loss

    total $1,284 · excluded $1,284

  • 8a · Fundraising events: gross income

    $14,577

  • 8a · Fundraising events: contributions included on line 1c

    $12,554

  • 8b · Fundraising events: direct expenses

    $3,200

  • 8c · Net income from fundraising events

    total $11,377 · excluded $11,377

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $59,629 · program services $59,629

  • 11f · Fees: investment management

    total $1,226 · management and general $1,226

  • 12 · Advertising and promotion

    total $140 · program services $140

  • 24a · Other expenses: DUES AND SUBSCRIPTIONS

    total $1,079 · management and general $1,079

  • 24b · Other expenses: BANK AND VENDOR FEES

    total $340 · management and general $340

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $355,019 · end of year $250,157

  • 2 · Savings and temporary cash investments

    beginning of year $430,756 · end of year $59,135

  • 4 · Accounts receivable

    beginning of year $4,169 · end of year $8,629

  • 11 · Investments: publicly traded securities

    end of year $396,519

  • 12 · Investments: other securities

    end of year $126,834

  • 17 · Accounts payable and accrued expenses

    end of year $750

  • 27 · Net assets without donor restrictions

    beginning of year $789,944 · end of year $840,524

Mission and programs · 2023

Mission

THE IEA CHILDREN'S FUND IS A NON-PROFIT CORPORATION DEDICATED SOLELY TO HELPING IEA MEMBERS MEET THE NEEDS OF IDAHO PUBLIC SCHOOL STUDENTS. THE GOAL OF THE CHILDREN'S FUND IS TO EXPEND MONEY ON THE BASIC EDUCATIONAL NEEDS OF CHILDREN.

  • IEA CHILDREN'S FUND DISTRIBUTED GRANTS TO FAMILIES OF SCHOOL-AGED CHILDREN IN IDAHO THAT WERE IDENTIFIED AS HAVING AN IMMEDIATE NEED FOR A PARTICULAR FORM OF CHARITABLE ASSITANCE, WHICH TYPICALLY WAS WARM CLOTHING, FOOD, MEDICAL SERVICES, OR SCHOOL SUPPLIES. IEA CHILDREN'S FUND WAS ABLE TO FULFILL ASSISTANCE TO 350 CHILDREN DURING THE CURRENT YEAR.

    Expenses $59,769 · Grants $59,629

As filed on the 2023 return.

Listed in Part VII

  • Layne McInelly

    DIRECTOR

    Total calculated
    $217,577
    From this org
    $0
    From related orgs
    $165,201
    Other
    $52,376
    Hours/week
    1 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $165,201 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0 + $29,099 related
    Nontaxable benefits
    $0 + $23,277 related
    Filer's total
    $0 + $217,577 related

  • Beage Atwater

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Deanna Didier

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Lisie Smith

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Paul Stark

    TREASURER

    Total calculated
    $208,251
    From this org
    $0
    From related orgs
    $153,367
    Other
    $54,884
    Hours/week
    1 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $153,367 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0 + $27,075 related
    Nontaxable benefits
    $0 + $27,809 related
    Filer's total
    $0 + $208,251 related

  • Lindsay J Niederklein

    PRESIDENT

    Total calculated
    $0
    Hours/week
    1

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

None.

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

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

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Provenance

Return type
form_990
Tax year
2023
Filed
14 July 2025
IRS schema version
2023v6.0
Source object
202521959349301687

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