{"success":true,"data":{"_id":421218704,"filings":[{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"Historical preservation of the buildings in the community and beautification of the albia, iowa community.","primary_activities":"Rental of renovated building and other historical preservation expenditures in the city of albia historical district.","year":2013,"name":"ALBIA AREA IMPROVEMENT ASSOCIATION","phone":"6419327233","type":"990","principal_officer":"DAVE JOHNSON","year_formation":1981,"state_legal_domicile":"IA","total_volunteers":1,"tax_period_begin":"2013-01-01T00:00:00","tax_period_end":"2013-12-31T00:00:00","address":"1 BENTON AVENUE WEST, ALBIA, IA, 52531, USA","city":"ALBIA","state":"IA","country":"USA","zip_code":"52531"},"Governance":{"501c3 determination":true,"Number of voting members":3,"Number of independent voting members":3,"Number of employees total":0,"Total Gross UBI":18320,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Financial statements audited by independent accountant":false,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":152613,"Contributions":{"value":108952,"Other contributions":108952},"Program revenue":{"value":36061,"Total revenue":{"value":36061,"RENTAL OF THEATRE BUILDING":18320,"ACCOUNTING FEE INCOME":10241,"GRANT WRITING FEES":7500}},"Investment income":{"value":16,"Investment income total":16},"Other revenues":{"value":7584,"Other total":214,"Net rental income":7370}},"Expenses":{"value":83169,"Grant expense":{"value":4200,"Grants to domestic orgs":4200},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":0},"Other expenses":{"value":78969,"Legal":218,"Accounting":1070,"Office expenses":258,"Occupancy":22712,"Travel":556,"Conferences and meetings":108,"Interest":594,"Depreciation and depletion":20384,"Insurance":3555,"Itemized Expenses":{"value":29345,"PROJECT EXPENSES":19462,"INSURANCE REIMBURSEMENT":8560,"CHRISTMAS DECORATIONS":799,"SUBSCRIPTIONS":524},"All other expenses":169},"Functional Expenses":{"Program Service Expenses":83169,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":331291,"Non-interest bearing cash":116549,"Land, building, equipment":187860,"Intangible assets":26832,"Other assets":50},"Liabilities":{"value":0},"Fund balance":{"value":331291,"Unrestricted net assets":331291},"Form990Details":{"program_service_accomplishments":[{"description":"RENTAL OF RENOVATED BUILDING AND OTHER HISTORICAL PRESERVATION EXPENDITURES IN THE CITY OF ALBIA HISTORICAL DISTRICT.","expense":68957,"grants":4200}],"program_service_revenue_detail":[{"total_revenue":18320},{"total_revenue":10241},{"total_revenue":7500}],"functional_expense_allocations":{"legal_fees":{"program_services":218,"total":218},"accounting_fees":{"program_services":1070,"total":1070},"office_expenses":{"program_services":258,"total":258},"occupancy":{"total":22712},"travel":{"program_services":556,"total":556},"conferences_meetings":{"program_services":108,"total":108},"interest":{"program_services":594,"total":594},"depreciation_depletion":{"program_services":20384,"total":20384},"insurance":{"program_services":3555,"total":3555},"all_other_expenses":{"program_services":169,"total":169}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":true,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true,"schedule_o_part_vi":true},"principal_officer_detail":{"person_name":"DAVE JOHNSON"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":false,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"phone":"6419327233","business_name_line1":"ALBIA AREA IMPROVEMENT ASSOCIATION","address_line1":"1 BENTON AVENUE WEST","city":"ALBIA","state":"IA","zip":"52531"},"officers_directors_key_employees":[{"person_name":"DAVID JOHNSON","title":"PRESIDENT","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"DAVID JOHNSON"},{"person_name":"CARROLL RHINE","title":"VICE PRESIDE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"CARROLL RHINE"},{"person_name":"DAN TOMETICH","title":"SECRETARY","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"DAN TOMETICH"}]},"ScheduleA":{"public_charity_status":{"publicly_supported_org_509a2":true},"support_170":{"prior_year_support_percentage":0.9485},"support_509":{"thirty_three_percent_test_current_year":true,"gifts_grants_contributions":{"value":401445,"current_year":108952,"current_year_minus1":71393,"current_year_minus2":50000,"current_year_minus3":96000,"current_year_minus4":75100},"gross_receipts_admissions":{"value":122544,"current_year":36061,"current_year_minus1":18833,"current_year_minus2":18900,"current_year_minus3":23400,"current_year_minus4":25350},"gross_receipts_non_unrelated_business":{"value":6459,"current_year_minus3":100,"current_year_minus4":6359},"total_support_calendar_year":{"value":557894,"current_year":149137,"current_year_minus1":94390,"current_year_minus2":71642,"current_year_minus3":135868,"current_year_minus4":106857},"gross_investment_income":{"value":121,"current_year":16,"current_year_minus1":23,"current_year_minus2":17,"current_year_minus3":17,"current_year_minus4":48},"investment_income_and_ubti":{"value":27446,"current_year":4124,"current_year_minus1":4164,"current_year_minus2":2742,"current_year_minus3":16368,"current_year_minus4":48},"public_support_total":530448,"public_support_percentage":0.9508,"investment_income_percentage":0.05,"prior_year_investment_income_percentage":0.05},"support_509_prior_schema":{"post_1975_ubti_group":{"current_year":4108,"current_year_minus1":4141,"current_year_minus2":2725,"current_year_minus3":16351,"total":27325},"total_509_group":{"current_year":145013,"current_year_minus1":90226,"current_year_minus2":68900,"current_year_minus3":119500,"current_year_minus4":106809,"total":530448}}},"ScheduleB":{"attached":true,"required":true},"ScheduleD":{"land_buildings_equipment":{"land":{"other_cost_or_other_basis":38000,"book_value":38000},"buildings":{"other_cost_or_other_basis":272036,"book_value":129145,"depreciation":142891},"leasehold_improvements":{"other_cost_or_other_basis":32281,"book_value":1037,"depreciation":31244},"equipment":{"other_cost_or_other_basis":63000,"book_value":19678,"depreciation":43322},"total_book_value":187860}},"ScheduleI":{"reported_domestic_org_grants":4200,"reported_domestic_org_grants_program_services":4200,"total_domestic_grants":4200,"total_domestic_program_services":4200,"grant_monitoring":{"claims_monitoring_procedures":false,"requires_financial_reports":false,"requires_narrative_reports":false,"conducts_site_visits":false,"conducts_field_audits":false,"requires_grant_agreements":false,"may_suspend_future_funding":false,"may_require_repayment":false}},"source_xml":"201441299349302419_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"Historical preservation of the buildings in the community and beautification of the albia, iowa community.","primary_activities":"Rental of renovated building and other historical preservation expenditures in the city of albia historical district.","year":2015,"name":"ALBIA AREA IMPROVEMENT ASSOCIATION","phone":"6419327233","type":"990","principal_officer":"DAVID JOHNSON","year_formation":1981,"state_legal_domicile":"IA","total_volunteers":2,"tax_period_begin":"2015-01-01T00:00:00","tax_period_end":"2015-12-31T00:00:00","address":"1 BENTON AVENUE WEST, ALBIA, IA, 52531, USA","city":"ALBIA","state":"IA","country":"USA","zip_code":"52531"},"Governance":{"501c3 determination":true,"Number of voting members":3,"Number of independent voting members":3,"Number of employees total":0,"Total Gross UBI":0,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Financial statements audited by independent accountant":false,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":69685,"Contributions":{"value":67291,"Other contributions":67291},"Program revenue":{"value":10000,"Total revenue":10000},"Investment income":{"value":23,"Investment income total":23},"Other revenues":{"value":-7629,"Other total":9,"Net rental income":-7638}},"Expenses":{"value":85019,"Grant expense":{"value":0},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":0},"Other expenses":{"value":85019,"Legal":330,"Accounting":995,"Office expenses":1,"Occupancy":15278,"Conferences and meetings":68,"Depreciation and depletion":17828,"Insurance":1662,"Itemized Expenses":{"value":48791,"HISTORIC DISTRICT PROJECT":28642,"INSURANCE REIMBURSEMENT":9875,"GAS STATION/HOUSE EXPENSE":8067,"MEMBERSHIP":2207},"All other expenses":66},"Functional Expenses":{"Program Service Expenses":85019,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":296606,"Non-interest bearing cash":37504,"Land, building, equipment":236886,"Intangible assets":22166,"Other assets":50},"Liabilities":{"value":1000,"Deferred, revenue":1000},"Fund balance":{"value":295606,"Unrestricted net assets":295606},"Form990Details":{"program_service_accomplishments":[{"description":"RENTAL OF RENOVATED BUILDING AND OTHER HISTORICAL PRESERVATION EXPENDITURES IN THE CITY OF ALBIA HISTORICAL DISTRICT.","expense":14388}],"program_service_revenue_detail":[{"total_revenue":10000,"related_or_exempt_function_income":10000}],"functional_expense_allocations":{"legal_fees":{"program_services":330,"total":330},"accounting_fees":{"program_services":995,"total":995},"office_expenses":{"program_services":1,"total":1},"occupancy":{"total":15278},"conferences_meetings":{"program_services":68,"total":68},"depreciation_depletion":{"program_services":17828,"total":17828},"insurance":{"program_services":1662,"total":1662},"all_other_expenses":{"program_services":66,"total":66}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":true,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true,"schedule_o_part_vi":true},"principal_officer_detail":{"person_name":"DAVID JOHNSON"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":false,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"phone":"6419327233","business_name_line1":"ALBIA AREA IMPROVEMENT ASSOCIATION","address_line1":"1 BENTON AVENUE WEST","city":"ALBIA","state":"IA","zip":"52531"},"officers_directors_key_employees":[{"person_name":"DAVID JOHNSON","title":"PRESIDENT","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"DAVID JOHNSON"},{"person_name":"CARROLL RHINE","title":"VICE PRESIDE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"CARROLL RHINE"},{"person_name":"DAN TOMETICH","title":"SECRETARY","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"DAN TOMETICH"}]},"ScheduleA":{"public_charity_status":{"publicly_supported_org_509a2":true},"support_170":{"prior_year_support_percentage":0.9504},"support_509":{"thirty_three_percent_test_current_year":true,"gifts_grants_contributions":{"value":380182,"current_year":67291,"current_year_minus1":82546,"current_year_minus2":108952,"current_year_minus3":71393,"current_year_minus4":50000},"gross_receipts_admissions":{"value":110006,"current_year":16782,"current_year_minus1":19430,"current_year_minus2":36061,"current_year_minus3":18833,"current_year_minus4":18900},"total_support_calendar_year":{"value":501271,"current_year":84096,"current_year_minus1":102006,"current_year_minus2":149137,"current_year_minus3":94390,"current_year_minus4":71642},"gross_investment_income":{"value":109,"current_year":23,"current_year_minus1":30,"current_year_minus2":16,"current_year_minus3":23,"current_year_minus4":17},"investment_income_and_ubti":{"value":11083,"current_year":23,"current_year_minus1":30,"current_year_minus2":4124,"current_year_minus3":4164,"current_year_minus4":2742},"public_support_total":490188,"public_support_percentage":0.9779,"investment_income_percentage":0.02,"prior_year_investment_income_percentage":0.05},"support_509_prior_schema":{"post_1975_ubti_group":{"current_year_minus2":4108,"current_year_minus3":4141,"current_year_minus4":2725,"total":10974},"total_509_group":{"current_year":84073,"current_year_minus1":101976,"current_year_minus2":145013,"current_year_minus3":90226,"current_year_minus4":68900,"total":490188}}},"ScheduleB":{"attached":true,"required":true},"ScheduleD":{"land_buildings_equipment":{"land":{"other_cost_or_other_basis":86209,"book_value":86209},"buildings":{"other_cost_or_other_basis":304430,"book_value":144118,"depreciation":160312},"leasehold_improvements":{"other_cost_or_other_basis":32281,"depreciation":32281},"equipment":{"other_cost_or_other_basis":63000,"book_value":6559,"depreciation":56441},"total_book_value":236886}},"source_xml":"201602649349300690_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"Historical preservation of the buildings in the community and beautification of the albia, iowa community.","primary_activities":"Rental of renovated building and other historical preservation expenditures in the city of albia historical district.\n\nProviding a theatre for the residents of the area. Theatre building purchased in order to preserve the historical nature of the building, and to provide entertainment options.","year":2012,"name":"ALBIA AREA IMPROVEMENT ASSOCIATION","phone":"6419327233","type":"990","principal_officer":"DAVE JOHNSON","year_formation":1981,"state_legal_domicile":"IA","total_volunteers":1,"tax_period_begin":"2012-01-01T00:00:00","tax_period_end":"2012-12-31T00:00:00","address":"1 BENTON AVENUE WEST, ALBIA, IA, 52531, USA","city":"ALBIA","state":"IA","country":"USA","zip_code":"52531"},"Governance":{"501c3 determination":true,"Number of voting members":3,"Number of independent voting members":3,"Number of employees total":0,"Total Gross UBI":11957,"Net unrelated business taxable income":-1761,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Financial statements audited by independent accountant":false,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":93491,"Contributions":{"value":71393,"Other contributions":71393},"Program revenue":{"value":8175,"Total revenue":8175,"Unrelated business revenue":11957},"Investment income":{"value":23,"Investment income total":23},"Other revenues":{"value":13900,"Other total":3633,"Net rental income":10118,"Net income":149}},"Expenses":{"value":62320,"Grant expense":{"value":10355,"Grants to domestic orgs":10355},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":0},"Other expenses":{"value":51965,"Legal":7,"Accounting":1040,"Office expenses":815,"Occupancy":12997,"Travel":269,"Interest":3525,"Depreciation and depletion":23531,"Insurance":3555,"Itemized Expenses":{"value":4912,"VARIOUS":4912},"All other expenses":1314}},"Assets":{"value":304655,"Non-interest bearing cash":69529,"Land, building, equipment":205910,"Intangible assets":29166,"Other assets":50},"Liabilities":{"value":42808,"Secured mortgages and notes payable":42808},"Fund balance":{"value":261847},"Form990Details":{"program_service_accomplishments":[{"description":"RENTAL OF RENOVATED BUILDING AND OTHER HISTORICAL PRESERVATION EXPENDITURES IN THE CITY OF ALBIA HISTORICAL DISTRICT.","expense":48720,"grants":10355},{"description":"PROVIDING A THEATRE FOR THE RESIDENTS OF THE AREA. THEATRE BUILDING PURCHASED IN ORDER TO PRESERVE THE HISTORICAL NATURE OF THE BUILDING, AND TO PROVIDE ENTERTAINMENT OPTIONS.","expense":13600}],"program_service_revenue_detail":[{"business_code":"531120","description":"RENTAL OF THEATRE BUILDING","total_revenue":8175,"unrelated_business_revenue":8175}],"functional_expense_allocations":{"legal_fees":{"program_services":7,"total":7},"accounting_fees":{"program_services":1040,"total":1040},"office_expenses":{"program_services":815,"total":815},"occupancy":{"program_services":12997,"total":12997},"travel":{"program_services":269,"total":269},"interest":{"program_services":3525,"total":3525},"depreciation_depletion":{"program_services":23531,"total":23531},"insurance":{"program_services":3555,"total":3555},"all_other_expenses":{"program_services":1314,"total":1314}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":true,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true,"schedule_o_part_vi":true},"principal_officer_detail":{"person_name":"DAVE JOHNSON","address_line1":"1 BENTON AVENUE WEST","city":"ALBIA","state":"IA","zip":"52531"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":false,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":true,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_are_in_care_of":{"phone":"6419327233","business_name_line1":"ALBIA AREA IMPROVEMENT ASSOCIATION","address_line1":"1 BENTON AVENUE WEST","city":"ALBIA","state":"IA","zip":"52531"},"officers_directors_key_employees":[{"title":"PRESIDENT","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true},{"title":"VICE PRESIDE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true},{"title":"SECRETARY","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true}]},"ScheduleA":{"public_charity_status":{"publicly_supported_org_509a2":true},"support_170":{"prior_year_support_percentage":0.9526},"support_509":{"thirty_three_percent_test_current_year":true,"public_support_total":431249,"public_support_percentage":0.9485,"investment_income_percentage":0.05,"prior_year_investment_income_percentage":0.05},"support_509_prior_schema":{"gross_receipts_from_admissions":{"current_year":18833,"current_year_minus1":18900,"current_year_minus2":23400,"current_year_minus3":25350,"current_year_minus4":21450,"total":107933},"gross_receipts_from_non_ubi":{"current_year_minus2":100,"current_year_minus3":6359,"total":6459},"post_1975_ubti":{"current_year":4141,"current_year_minus1":2725,"current_year_minus2":16351,"total":23217},"gifts_grants_contributions_509":{"current_year":71393,"current_year_minus1":50000,"current_year_minus2":96000,"current_year_minus3":75100,"current_year_minus4":24364,"total":316857},"gross_investment_income_509":{"current_year":23,"current_year_minus1":17,"current_year_minus2":17,"current_year_minus3":48,"current_year_minus4":108,"total":213},"investment_income_and_ubti":{"current_year":4164,"current_year_minus1":2742,"current_year_minus2":16368,"current_year_minus3":48,"current_year_minus4":108,"total":23430},"total_509":{"current_year":90226,"current_year_minus1":68900,"current_year_minus2":119500,"current_year_minus3":106809,"current_year_minus4":45814,"total":431249},"total_support_total":{"current_year":94390,"current_year_minus1":71642,"current_year_minus2":135868,"current_year_minus3":106857,"current_year_minus4":45922,"total":454679}}},"ScheduleB":{"attached":true,"required":true},"ScheduleD":{"land_buildings_equipment":{"land":{"other_cost_or_other_basis":38000,"book_value":38000},"buildings":{"other_cost_or_other_basis":272036,"book_value":137250,"depreciation":134786},"leasehold_improvements":{"other_cost_or_other_basis":32281,"book_value":3111,"depreciation":29170},"equipment":{"other_cost_or_other_basis":63000,"book_value":27549,"depreciation":35451},"total_book_value":205910}},"ScheduleI":{"grant_records_maintained":false,"reported_domestic_org_grants":10355,"reported_domestic_org_grants_program_services":10355,"grants":[{"ein":352345471,"irc_section":"501C3","cash":5355,"purpose":"REMODEL CHAMBER","address_line1":"18 SOUTH MAIN STREET","city":"ALBIA","state":"IA","zip":"52531","name":"ALBIA CHAMBER OF COMMERCE","address":"18 SOUTH MAIN STREET, ALBIA, IA, 52531"}],"total_domestic_grants":10355,"total_domestic_program_services":10355,"detail_org_grants_total":5355,"detail_domestic_grants_total":5355,"grant_monitoring":{"claims_monitoring_procedures":false,"requires_financial_reports":false,"requires_narrative_reports":false,"conducts_site_visits":false,"conducts_field_audits":false,"requires_grant_agreements":false,"may_suspend_future_funding":false,"may_require_repayment":false}},"source_xml":"201322569349300917_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"Historical preservation of the buildings in the community and beautification of the Albia, Iowa community.","primary_activities":"Rental of renovated buildings and other historical preservation expenditures in the City of Albia historical district.\n\nProviding a theatre for the residents of the area. Theatre building purchased in order to preserve the historical nature of the building, and to provide entertainment options","year":2011,"name":"Albia Area Improvement Association","phone":"6419327233","type":"990","year_formation":1981,"state_legal_domicile":"IA","total_volunteers":1,"tax_period_begin":"2011-01-01T00:00:00","tax_period_end":"2011-12-31T00:00:00","address":"1 Benton Avenue West, Albia, IA, 52531, USA","city":"Albia","state":"IA","country":"USA","zip_code":"52531"},"Governance":{"501c3 determination":true,"Number of voting members":3,"Number of independent voting members":3,"Number of employees total":0,"Total Gross UBI":5410,"Net unrelated business taxable income":-10082,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Financial statements audited by independent accountant":false,"Audit committee":false,"Federal grant audit required":false,"Federal grant audit performed":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":63043,"Contributions":{"value":50000,"Other contributions":50000},"Program revenue":{"value":4225,"Total revenue":4225,"Unrelated business revenue":5410},"Investment income":{"value":17,"Investment income total":17,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":8801,"Other total":424,"Royalties revenue":0,"Net rental income":7616,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":761}},"Expenses":{"value":67799,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":774,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":774},"Other expenses":{"value":67025,"Management services":0,"Legal":0,"Accounting":995,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":126,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":16853,"Travel":0,"Conferences and meetings":0,"Interest":6551,"Payments to affiliates":0,"Depreciation and depletion":27946,"Insurance":3330,"Travel entertainment public officials":0,"Itemized Expenses":{"value":8270,"VARIOUS":8270},"All other expenses":2954}},"Assets":{"value":278364,"Non-interest bearing cash":19707,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":227108,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":31499,"Other assets":50},"Liabilities":{"value":47688,"Secured mortgages and notes payable":47688},"Fund balance":{"value":230676},"Form990Details":{"program_service_accomplishments":[{"description":"Rental of renovated buildings and other historical preservation expenditures in the City of Albia historical district.","expense":38998},{"description":"Providing a theatre for the residents of the area. Theatre building purchased in order to preserve the historical nature of the building, and to provide entertainment options","expense":28801}],"program_service_revenue_detail":[{"description":"Rental of Theatre Prop.","total_revenue":4225,"unrelated_business_revenue":4225}],"functional_expense_allocations":{"current_officers_directors":{"total":0},"disqualified_persons":{"total":0},"other_salaries_and_wages":{"total":0},"pension_plan_contributions":{"total":0},"other_employee_benefits":{"total":0},"payroll_taxes":{"program_services":774,"total":774},"management_fees":{"total":0},"legal_fees":{"total":0},"accounting_fees":{"program_services":995,"total":995},"lobbying_fees":{"total":0},"professional_fundraising_fees":{"total":0},"investment_management_fees":{"total":0},"other_service_fees":{"total":0},"advertising":{"program_services":126,"total":126},"office_expenses":{"total":0},"information_technology":{"total":0},"royalties":{"total":0},"occupancy":{"program_services":16853,"total":16853},"travel":{"total":0},"conferences_meetings":{"total":0},"interest":{"program_services":6551,"total":6551},"payments_to_affiliates":{"total":0},"depreciation_depletion":{"program_services":27946,"total":27946},"insurance":{"program_services":3330,"total":3330},"all_other_expenses":{"program_services":2954,"total":2954}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":true,"employment_tax_returns_filed":false,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true,"schedule_o_part_vi":true},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false,"federal_grant_audit_performed":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":false,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"excess_business_holdings":false,"distribution_to_donor":false,"annual_disclosure_covered_persons":false},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_are_in_care_of":{"person_name":"Dave Johnson","phone":"6419327233","address_line1":"1 Benton Avenue West","city":"Albia","state":"IA","zip":"52531"},"officers_directors_key_employees":[{"title":"Secretary","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true},{"title":"Vice President","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true},{"title":"President","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true}]},"ScheduleA":{"public_charity_status":{"publicly_supported_org_509a2":true},"support_170":{"prior_year_support_percentage":0.9542},"support_509":{"thirty_three_percent_test_current_year":true,"public_support_total":387971,"public_support_percentage":0.9526,"investment_income_percentage":0.0474,"prior_year_investment_income_percentage":0.0458},"support_509_prior_schema":{"gross_receipts_from_admissions":{"current_year":18900,"current_year_minus1":23400,"current_year_minus2":25350,"current_year_minus3":21450,"current_year_minus4":23400,"total":112500},"gross_receipts_from_non_ubi":{"current_year_minus1":100,"current_year_minus2":6359,"total":6459},"post_1975_ubti":{"current_year":2725,"current_year_minus1":16351,"total":19076},"net_income_from_other_ubi":{"total":0},"amounts_from_substantial_contributors":{"total":0},"amounts_received_from_disqualified_persons":{"total":0},"gifts_grants_contributions_509":{"current_year":50000,"current_year_minus1":96000,"current_year_minus2":75100,"current_year_minus3":24364,"current_year_minus4":23548,"total":269012},"tax_revenues_levied_for_org_benefit_509":{"total":0},"gross_investment_income_509":{"current_year":17,"current_year_minus1":17,"current_year_minus2":48,"current_year_minus3":108,"current_year_minus4":23,"total":213},"other_income_509":{"total":0},"investment_income_and_ubti":{"current_year":2742,"current_year_minus1":16368,"current_year_minus2":48,"current_year_minus3":108,"current_year_minus4":23,"total":19289},"total_509":{"current_year":68900,"current_year_minus1":119500,"current_year_minus2":106809,"current_year_minus3":45814,"current_year_minus4":46948,"total":387971},"total_support_total":{"current_year":71642,"current_year_minus1":135868,"current_year_minus2":106857,"current_year_minus3":45922,"current_year_minus4":46971,"total":407260},"value_services_facilities_by_government":{"total":0}}},"ScheduleB":{"attached":true,"required":true},"ScheduleD":{"land_buildings_equipment":{"land":{"other_cost_or_other_basis":38000,"book_value":38000},"buildings":{"other_cost_or_other_basis":272036,"book_value":145355,"depreciation":126681},"leasehold_improvements":{"other_cost_or_other_basis":31123,"book_value":5185,"depreciation":25938},"equipment":{"other_cost_or_other_basis":64158,"book_value":38568,"depreciation":25590},"total_book_value":227108}},"ScheduleI":{"reported_domestic_org_grants":0,"reported_domestic_individual_grants":0,"total_domestic_grants":0},"ScheduleF":{"reported_foreign_grants":0},"source_xml":"201201329349302280_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"Historical preservation of the buildings in the community and beautification of the albia, iowa community.","primary_activities":"Rental of renovated building and other historical preservation expenditures in the city of albia historical district.","year":2014,"name":"ALBIA AREA IMPROVEMENT ASSOCIATION","phone":"6419327233","type":"990","principal_officer":"DAVE JOHNSON","year_formation":1981,"state_legal_domicile":"IA","total_volunteers":2,"tax_period_begin":"2014-01-01T00:00:00","tax_period_end":"2014-12-31T00:00:00","address":"1 BENTON AVENUE WEST, ALBIA, IA, 52531, USA","city":"ALBIA","state":"IA","country":"USA","zip_code":"52531"},"Governance":{"501c3 determination":true,"Number of voting members":3,"Number of independent voting members":3,"Number of employees total":0,"Total Gross UBI":0,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Financial statements audited by independent accountant":false,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":78425,"Contributions":{"value":82546,"Other contributions":82546},"Program revenue":{"value":0},"Investment income":{"value":30,"Investment income total":30},"Other revenues":{"value":-4151,"Net rental income":-4151}},"Expenses":{"value":98776,"Grant expense":{"value":2000,"Grants to domestic orgs":2000},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":0},"Other expenses":{"value":96776,"Accounting":1095,"Office expenses":357,"Occupancy":14942,"Travel":891,"Conferences and meetings":30,"Depreciation and depletion":18415,"Insurance":9651,"Itemized Expenses":{"value":46118,"HISTORIC DISTRICT PROJECT":31233,"SUBSCRIPTIONS":6109,"LIFT RENTAL":4650,"LANDSCAPING":4126},"All other expenses":5277},"Functional Expenses":{"Program Service Expenses":98776,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":310940,"Non-interest bearing cash":82219,"Land, building, equipment":204172,"Intangible assets":24499,"Other assets":50},"Liabilities":{"value":0},"Fund balance":{"value":310940,"Unrestricted net assets":310940},"Form990Details":{"program_service_accomplishments":[{"description":"RENTAL OF RENOVATED BUILDING AND OTHER HISTORICAL PRESERVATION EXPENDITURES IN THE CITY OF ALBIA HISTORICAL DISTRICT.","expense":84798,"grants":2000}],"functional_expense_allocations":{"accounting_fees":{"program_services":1095,"total":1095},"office_expenses":{"program_services":357,"total":357},"occupancy":{"total":14942},"travel":{"program_services":891,"total":891},"conferences_meetings":{"program_services":30,"total":30},"depreciation_depletion":{"program_services":18415,"total":18415},"insurance":{"program_services":9651,"total":9651},"all_other_expenses":{"program_services":5277,"total":5277}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":true,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true,"schedule_o_part_vi":true},"principal_officer_detail":{"person_name":"DAVE JOHNSON"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":false,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"phone":"6419327233","business_name_line1":"ALBIA AREA IMPROVEMENT ASSOCIATION","address_line1":"1 BENTON AVENUE WEST","city":"ALBIA","state":"IA","zip":"52531"},"officers_directors_key_employees":[{"person_name":"DAVID JOHNSON","title":"PRESIDENT","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"DAVID JOHNSON"},{"person_name":"CARROLL RHINE","title":"VICE PRESIDE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"CARROLL RHINE"},{"person_name":"DAN TOMETICH","title":"SECRETARY","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"DAN TOMETICH"}]},"ScheduleA":{"public_charity_status":{"publicly_supported_org_509a2":true},"support_170":{"prior_year_support_percentage":0.9508},"support_509":{"thirty_three_percent_test_current_year":true,"gifts_grants_contributions":{"value":408891,"current_year":82546,"current_year_minus1":108952,"current_year_minus2":71393,"current_year_minus3":50000,"current_year_minus4":96000},"gross_receipts_admissions":{"value":116624,"current_year":19430,"current_year_minus1":36061,"current_year_minus2":18833,"current_year_minus3":18900,"current_year_minus4":23400},"gross_receipts_non_unrelated_business":{"value":100,"current_year_minus4":100},"total_support_calendar_year":{"value":553043,"current_year":102006,"current_year_minus1":149137,"current_year_minus2":94390,"current_year_minus3":71642,"current_year_minus4":135868},"gross_investment_income":{"value":103,"current_year":30,"current_year_minus1":16,"current_year_minus2":23,"current_year_minus3":17,"current_year_minus4":17},"investment_income_and_ubti":{"value":27428,"current_year":30,"current_year_minus1":4124,"current_year_minus2":4164,"current_year_minus3":2742,"current_year_minus4":16368},"public_support_total":525615,"public_support_percentage":0.9504,"investment_income_percentage":0.05,"prior_year_investment_income_percentage":0.05},"support_509_prior_schema":{"post_1975_ubti_group":{"current_year_minus1":4108,"current_year_minus2":4141,"current_year_minus3":2725,"current_year_minus4":16351,"total":27325},"total_509_group":{"current_year":101976,"current_year_minus1":145013,"current_year_minus2":90226,"current_year_minus3":68900,"current_year_minus4":119500,"total":525615}}},"ScheduleB":{"attached":true,"required":true},"ScheduleD":{"land_buildings_equipment":{"land":{"other_cost_or_other_basis":38000,"book_value":38000},"buildings":{"other_cost_or_other_basis":304430,"book_value":153054,"depreciation":151376},"leasehold_improvements":{"other_cost_or_other_basis":32281,"depreciation":32281},"equipment":{"other_cost_or_other_basis":63000,"book_value":13118,"depreciation":49882},"total_book_value":204172}},"ScheduleI":{"reported_domestic_org_grants":2000,"reported_domestic_org_grants_program_services":2000,"total_domestic_grants":2000,"total_domestic_program_services":2000,"grant_monitoring":{"claims_monitoring_procedures":false,"requires_financial_reports":false,"requires_narrative_reports":false,"conducts_site_visits":false,"conducts_field_audits":false,"requires_grant_agreements":false,"may_suspend_future_funding":false,"may_require_repayment":false}},"source_xml":"201512799349300621_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"Historical preservation of the buildings in the community and beautification of the albia, iowa community.","primary_activities":"Rental of renovated building and other historical preservation expenditures in the city of albia historical district.","year":2018,"name":"ALBIA AREA IMPROVEMENT ASSOCIATION","phone":"6419327233","type":"990","principal_officer":"DAVID JOHNSON","year_formation":1981,"state_legal_domicile":"IA","total_volunteers":2,"tax_period_begin":"2018-01-01T00:00:00","tax_period_end":"2018-12-31T00:00:00","address":"1 BENTON AVENUE WEST, ALBIA, IA, 52531, USA","city":"ALBIA","state":"IA","country":"USA","zip_code":"52531"},"Governance":{"501c3 determination":true,"Number of voting members":3,"Number of independent voting members":3,"Number of employees total":0,"Total Gross UBI":34,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Financial statements audited by independent accountant":false,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":119629,"Contributions":{"value":127375,"Other contributions":127375},"Program revenue":{"value":12300,"Total revenue":12300},"Investment income":{"value":34,"Investment income total":34},"Other revenues":{"value":-20080,"Other total":5073,"Net rental income":-25153}},"Expenses":{"value":49823,"Grant expense":{"value":0},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":0},"Other expenses":{"value":49823,"Management services":6933,"Accounting":995,"Office expenses":225,"Occupancy":5986,"Travel":761,"Depreciation and depletion":575,"Itemized Expenses":{"value":34086,"HISTORIC DISTRICT PROJE":30173,"ENGINEERING":2720,"MISCELLANEOUS":903,"SUBSCRIPTIONS":290},"All other expenses":262},"Functional Expenses":{"Program Service Expenses":49823,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":462372,"Non-interest bearing cash":70389,"Savings and temp cash investments":77981,"Land, building, equipment":298785,"Intangible assets":15167,"Other assets":50},"Liabilities":{"value":1102,"Accounts payable, accrued":1102},"Fund balance":{"value":461270,"Unrestricted net assets":461270},"Form990Details":{"program_service_accomplishments":[{"description":"RENTAL OF RENOVATED BUILDING AND OTHER HISTORICAL PRESERVATION EXPENDITURES IN THE CITY OF ALBIA HISTORICAL DISTRICT.","expense":26028,"revenue":16000}],"program_service_revenue_detail":[{"business_code":"541900","total_revenue":12300,"related_or_exempt_function_income":12300}],"functional_expense_allocations":{"management_fees":{"program_services":6933,"total":6933},"accounting_fees":{"program_services":995,"total":995},"office_expenses":{"program_services":225,"total":225},"occupancy":{"total":5986},"travel":{"program_services":761,"total":761},"depreciation_depletion":{"program_services":575,"total":575},"all_other_expenses":{"program_services":262,"total":262}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":true,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true,"schedule_o_part_vi":true},"principal_officer_detail":{"person_name":"DAVID JOHNSON"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":false,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"phone":"6419327233","business_name_line1":"DAVID JOHNSON","address_line1":"1 BENTON AVENUE WEST","city":"ALBIA","state":"IA","zip":"52531"},"officers_directors_key_employees":[{"person_name":"DAVID JOHNSON","title":"PRESIDENT","average_hours_per_week":2.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":6933,"individual_trustee_or_director":true,"officer":true,"name":"DAVID JOHNSON"},{"person_name":"CARROLL RHINE","title":"VICE PRESIDENT","average_hours_per_week":1.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"CARROLL RHINE"},{"person_name":"DAN TOMETICH","title":"SECRETARY","average_hours_per_week":1.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"DAN TOMETICH"}]},"ScheduleA":{"public_charity_status":{"publicly_supported_org_509a2":true},"support_170":{"prior_year_support_percentage":0.993},"support_509":{"thirty_three_percent_test_current_year":true,"gifts_grants_contributions":{"value":463973,"current_year":127375,"current_year_minus1":92969,"current_year_minus2":93792,"current_year_minus3":67291,"current_year_minus4":82546},"amounts_received_from_disqualified_persons":{"value":0},"gross_receipts_admissions":{"value":147267,"current_year":33373,"current_year_minus1":57963,"current_year_minus2":19719,"current_year_minus3":16782,"current_year_minus4":19430},"total_support_calendar_year":{"value":611378,"current_year":160782,"current_year_minus1":150960,"current_year_minus2":113534,"current_year_minus3":84096,"current_year_minus4":102006},"substantial_contributors_amount":{"value":0},"gross_investment_income":{"value":138,"current_year":34,"current_year_minus1":28,"current_year_minus2":23,"current_year_minus3":23,"current_year_minus4":30},"investment_income_and_ubti":{"value":138,"current_year":34,"current_year_minus1":28,"current_year_minus2":23,"current_year_minus3":23,"current_year_minus4":30},"public_support_total":611240,"public_support_percentage":0.9998,"investment_income_percentage":0.0002,"prior_year_investment_income_percentage":0.007},"support_509_prior_schema":{"substantial_and_disqualified_persons_total":{"total":0},"total_509_group":{"current_year":160748,"current_year_minus1":150932,"current_year_minus2":113511,"current_year_minus3":84073,"current_year_minus4":101976,"total":611240}}},"ScheduleB":{"attached":false,"required":true},"ScheduleD":{"land_buildings_equipment":{"land":{"investment_cost_or_other_basis":113461,"other_cost_or_other_basis":46997,"book_value":160458},"buildings":{"investment_cost_or_other_basis":304430,"other_cost_or_other_basis":22431,"book_value":138327,"depreciation":188534},"equipment":{"investment_cost_or_other_basis":95281,"book_value":0,"depreciation":95281},"total_book_value":298785}},"source_xml":"201902039349301035_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"Historical preservation of the buildings in the community and beautification of the albia, iowa community.","primary_activities":"Rental of renovated building and other historical preservation expenditures in the city of albia historical district.","year":2017,"name":"ALBIA AREA IMPROVEMENT ASSOCIATION","phone":"6419327233","type":"990","principal_officer":"DAVID JOHNSON","year_formation":1981,"state_legal_domicile":"IA","total_volunteers":2,"tax_period_begin":"2017-01-01T00:00:00","tax_period_end":"2017-12-31T00:00:00","address":"1 BENTON AVENUE WEST, ALBIA, IA, 52531, USA","city":"ALBIA","state":"IA","country":"USA","zip_code":"52531"},"Governance":{"501c3 determination":true,"Number of voting members":3,"Number of independent voting members":3,"Number of employees total":0,"Total Gross UBI":28,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Financial statements audited by independent accountant":false,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":108585,"Contributions":{"value":92969,"Other contributions":92969},"Program revenue":{"value":10782,"Total revenue":10782},"Investment income":{"value":28,"Investment income total":28},"Other revenues":{"value":4806,"Other total":511,"Net rental income":4295}},"Expenses":{"value":54449,"Grant expense":{"value":0},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":0},"Other expenses":{"value":54449,"Management services":6133,"Legal":94,"Accounting":995,"Office expenses":323,"Occupancy":5601,"Travel":888,"Depreciation and depletion":575,"Insurance":250,"Itemized Expenses":{"value":39081,"HISTORIC DISTRICT PROJE":31205,"LIFT RENTAL":5500,"CHRISTMAS DECORATING":1855,"MISCELLANEOUS":521},"All other expenses":509},"Functional Expenses":{"Program Service Expenses":54449,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":392229,"Non-interest bearing cash":113380,"Land, building, equipment":261299,"Intangible assets":17500,"Other assets":50},"Liabilities":{"value":765,"Accounts payable, accrued":765},"Fund balance":{"value":391464,"Unrestricted net assets":391464},"Form990Details":{"program_service_accomplishments":[{"description":"RENTAL OF RENOVATED BUILDING AND OTHER HISTORICAL PRESERVATION EXPENDITURES IN THE CITY OF ALBIA HISTORICAL DISTRICT.","expense":37889,"revenue":15588}],"program_service_revenue_detail":[{"business_code":"541900","total_revenue":10782,"related_or_exempt_function_income":10782}],"functional_expense_allocations":{"management_fees":{"program_services":6133,"total":6133},"legal_fees":{"program_services":94,"total":94},"accounting_fees":{"program_services":995,"total":995},"office_expenses":{"program_services":323,"total":323},"occupancy":{"total":5601},"travel":{"program_services":888,"total":888},"depreciation_depletion":{"program_services":575,"total":575},"insurance":{"program_services":250,"total":250},"all_other_expenses":{"program_services":509,"total":509}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":true,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true,"schedule_o_part_vi":true},"principal_officer_detail":{"person_name":"DAVID JOHNSON"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":false,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"phone":"6419327233","business_name_line1":"DAVID JOHNSON","address_line1":"1 BENTON AVENUE WEST","city":"ALBIA","state":"IA","zip":"52531"},"officers_directors_key_employees":[{"person_name":"DAVID JOHNSON","title":"PRESIDENT","average_hours_per_week":2.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":6133,"individual_trustee_or_director":true,"officer":true,"name":"DAVID JOHNSON"},{"person_name":"CARROLL RHINE","title":"VICE PRESIDENT","average_hours_per_week":1.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"CARROLL RHINE"},{"person_name":"DAN TOMETICH","title":"SECRETARY","average_hours_per_week":1.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"DAN TOMETICH"}]},"ScheduleA":{"public_charity_status":{"publicly_supported_org_509a2":true},"support_170":{"prior_year_support_percentage":0.9846},"support_509":{"thirty_three_percent_test_current_year":true,"gifts_grants_contributions":{"value":445550,"current_year":92969,"current_year_minus1":93792,"current_year_minus2":67291,"current_year_minus3":82546,"current_year_minus4":108952},"amounts_received_from_disqualified_persons":{"value":0},"gross_receipts_admissions":{"value":149955,"current_year":57963,"current_year_minus1":19719,"current_year_minus2":16782,"current_year_minus3":19430,"current_year_minus4":36061},"total_support_calendar_year":{"value":599733,"current_year":150960,"current_year_minus1":113534,"current_year_minus2":84096,"current_year_minus3":102006,"current_year_minus4":149137},"substantial_contributors_amount":{"value":0},"gross_investment_income":{"value":120,"current_year":28,"current_year_minus1":23,"current_year_minus2":23,"current_year_minus3":30,"current_year_minus4":16},"investment_income_and_ubti":{"value":4228,"current_year":28,"current_year_minus1":23,"current_year_minus2":23,"current_year_minus3":30,"current_year_minus4":4124},"public_support_total":595505,"public_support_percentage":0.993,"investment_income_percentage":0.007,"prior_year_investment_income_percentage":0.02},"support_509_prior_schema":{"post_1975_ubti_group":{"current_year_minus4":4108,"total":4108},"substantial_and_disqualified_persons_total":{"total":0},"total_509_group":{"current_year":150932,"current_year_minus1":113511,"current_year_minus2":84073,"current_year_minus3":101976,"current_year_minus4":145013,"total":595505}}},"ScheduleB":{"attached":false,"required":true},"ScheduleD":{"land_buildings_equipment":{"land":{"investment_cost_or_other_basis":113461,"book_value":113461},"buildings":{"investment_cost_or_other_basis":304430,"other_cost_or_other_basis":22431,"book_value":147838,"depreciation":179023},"equipment":{"investment_cost_or_other_basis":95281,"book_value":0,"depreciation":95281},"total_book_value":261299}},"source_xml":"201802169349300300_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"Historical preservation of the buildings in the community and beautification of the albia, iowa community.","primary_activities":"Rental of renovated building and other historical preservation expenditures in the city of albia historical district.","year":2016,"name":"ALBIA AREA IMPROVEMENT ASSOCIATION","phone":"6419327233","type":"990","principal_officer":"DAVID JOHNSON","year_formation":1981,"state_legal_domicile":"IA","total_volunteers":2,"tax_period_begin":"2016-01-01T00:00:00","tax_period_end":"2016-12-31T00:00:00","address":"1 BENTON AVENUE WEST, ALBIA, IA, 52531, USA","city":"ALBIA","state":"IA","country":"USA","zip_code":"52531"},"Governance":{"501c3 determination":true,"Number of voting members":3,"Number of independent voting members":3,"Number of employees total":0,"Total Gross UBI":0,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Financial statements audited by independent accountant":false,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":145192,"Contributions":{"value":93792,"Other contributions":93792},"Program revenue":{"value":11669,"Total revenue":11669},"Investment income":{"value":47185,"Investment income total":23,"Net investment gain":47162},"Other revenues":{"value":-7454,"Other total":1867,"Net rental income":-9321}},"Expenses":{"value":103470,"Grant expense":{"value":18249,"Grants to domestic orgs":18249},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":0},"Other expenses":{"value":85221,"Management services":6132,"Accounting":995,"Office expenses":763,"Occupancy":12203,"Travel":822,"Depreciation and depletion":18093,"Insurance":4211,"Itemized Expenses":{"value":40941,"HISTORIC DISTRICT PROJECT":29229,"LIFT RENTAL":10000,"CHRISTMAS DECORATING":906,"ADVERTISING":806},"All other expenses":1061},"Functional Expenses":{"Program Service Expenses":103470,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":337328,"Non-interest bearing cash":58888,"Land, building, equipment":258558,"Intangible assets":19832,"Other assets":50},"Liabilities":{"value":0},"Fund balance":{"value":337328,"Unrestricted net assets":337328},"Form990Details":{"program_service_accomplishments":[{"description":"RENTAL OF RENOVATED BUILDING AND OTHER HISTORICAL PRESERVATION EXPENDITURES IN THE CITY OF ALBIA HISTORICAL DISTRICT.","expense":87989,"revenue":11669}],"program_service_revenue_detail":[{"total_revenue":11669,"related_or_exempt_function_income":11669}],"functional_expense_allocations":{"management_fees":{"program_services":6132,"total":6132},"accounting_fees":{"program_services":995,"total":995},"office_expenses":{"program_services":763,"total":763},"occupancy":{"total":12203},"travel":{"program_services":822,"total":822},"depreciation_depletion":{"program_services":18093,"total":18093},"insurance":{"program_services":4211,"total":4211},"all_other_expenses":{"program_services":1061,"total":1061}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":true,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true,"schedule_o_part_vi":true},"principal_officer_detail":{"person_name":"DAVID JOHNSON"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":false,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":true,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"phone":"6419327233","business_name_line1":"ALBIA AREA IMPROVEMENT ASSOCIATION","address_line1":"1 BENTON AVENUE WEST","city":"ALBIA","state":"IA","zip":"52531"},"officers_directors_key_employees":[{"person_name":"DAVID JOHNSON","title":"PRESIDENT","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"DAVID JOHNSON"},{"person_name":"CARROLL RHINE","title":"VICE PRESIDE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"CARROLL RHINE"},{"person_name":"DAN TOMETICH","title":"SECRETARY","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"DAN TOMETICH"}]},"ScheduleA":{"public_charity_status":{"publicly_supported_org_509a2":true},"support_170":{"prior_year_support_percentage":0.9779},"support_509":{"thirty_three_percent_test_current_year":true,"gifts_grants_contributions":{"value":423974,"current_year":93792,"current_year_minus1":67291,"current_year_minus2":82546,"current_year_minus3":108952,"current_year_minus4":71393},"gross_receipts_admissions":{"value":110825,"current_year":19719,"current_year_minus1":16782,"current_year_minus2":19430,"current_year_minus3":36061,"current_year_minus4":18833},"total_support_calendar_year":{"value":543163,"current_year":113534,"current_year_minus1":84096,"current_year_minus2":102006,"current_year_minus3":149137,"current_year_minus4":94390},"gross_investment_income":{"value":115,"current_year":23,"current_year_minus1":23,"current_year_minus2":30,"current_year_minus3":16,"current_year_minus4":23},"investment_income_and_ubti":{"value":8364,"current_year":23,"current_year_minus1":23,"current_year_minus2":30,"current_year_minus3":4124,"current_year_minus4":4164},"public_support_total":534799,"public_support_percentage":0.9846,"investment_income_percentage":0.02,"prior_year_investment_income_percentage":0.02},"support_509_prior_schema":{"post_1975_ubti_group":{"current_year_minus3":4108,"current_year_minus4":4141,"total":8249},"total_509_group":{"current_year":113511,"current_year_minus1":84073,"current_year_minus2":101976,"current_year_minus3":145013,"current_year_minus4":90226,"total":534799}}},"ScheduleB":{"attached":true,"required":true},"ScheduleD":{"land_buildings_equipment":{"land":{"other_cost_or_other_basis":101209,"book_value":101209},"buildings":{"other_cost_or_other_basis":304430,"book_value":135182,"depreciation":169248},"leasehold_improvements":{"other_cost_or_other_basis":32281,"depreciation":32281},"equipment":{"other_cost_or_other_basis":63000,"depreciation":63000},"other_land_buildings":{"other_cost_or_other_basis":22431,"book_value":22167,"depreciation":264},"total_book_value":258558}},"ScheduleI":{"grant_records_maintained":false,"reported_domestic_org_grants":18249,"reported_domestic_org_grants_program_services":18249,"grants":[{"ein":464390825,"irc_section":"501C3","cash":18249,"purpose":"PAY OFF LOAN AT BANK","address_line1":"114 BENTON AVENUE EAST","city":"ALBIA","state":"IA","zip":"52531","name":"KING OPERA HOUSE INC","address":"114 BENTON AVENUE EAST, ALBIA, IA, 52531"}],"total_domestic_grants":18249,"total_domestic_program_services":18249,"detail_org_grants_total":18249,"detail_domestic_grants_total":18249,"grant_monitoring":{"claims_monitoring_procedures":false,"requires_financial_reports":false,"requires_narrative_reports":false,"conducts_site_visits":false,"conducts_field_audits":false,"requires_grant_agreements":false,"may_suspend_future_funding":false,"may_require_repayment":false}},"source_xml":"201722269349301487_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"Historical preservation of the buildings in the community and beautification of the albia, iowa community.","primary_activities":"Rental of renovated building and other historical preservation expenditures in the city of albia historical district.","year":2020,"name":"ALBIA AREA IMPROVEMENT ASSOCIATION","phone":"6419327233","type":"990","principal_officer":"DAVID JOHNSON","year_formation":1981,"state_legal_domicile":"IA","total_volunteers":2,"tax_period_begin":"2020-01-01T00:00:00","tax_period_end":"2020-12-31T00:00:00","address":"1 BENTON AVENUE WEST, ALBIA, IA, 52531, USA","city":"ALBIA","state":"IA","country":"USA","zip_code":"52531"},"Governance":{"501c3 determination":true,"Number of voting members":3,"Number of independent voting members":3,"Number of employees total":0,"Total Gross UBI":34,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Financial statements audited by independent accountant":false,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":335500,"Contributions":{"value":352154,"Other contributions":352154},"Program revenue":{"value":11624,"Total revenue":11624},"Investment income":{"value":34,"Investment income total":34},"Other revenues":{"value":-28312,"Net rental income":-28312}},"Expenses":{"value":68225,"Grant expense":{"value":0},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":0},"Other expenses":{"value":68225,"Management services":7931,"Accounting":995,"Office expenses":55,"Occupancy":3038,"Travel":1320,"Depreciation and depletion":575,"Itemized Expenses":{"value":53584,"HISTORIC DISTRICT PROJE":48111,"CHRISTMAS DECORATING":2594,"LIFETIME EXP":1572,"INDEPENDENT CONTRACTOR":1307},"All other expenses":727},"Functional Expenses":{"Program Service Expenses":68225,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":744146,"Non-interest bearing cash":16850,"Savings and temp cash investments":253206,"Land, building, equipment":279763,"Intangible assets":10501,"Other assets":183826},"Liabilities":{"value":36001,"Accounts payable, accrued":36001},"Fund balance":{"value":708145,"Net assets without donor restriction":708145},"Form990Details":{"program_service_accomplishments":[{"description":"RENTAL OF RENOVATED BUILDING AND OTHER HISTORICAL PRESERVATION EXPENDITURES IN THE CITY OF ALBIA HISTORICAL DISTRICT.","expense":49471,"revenue":3750}],"program_service_revenue_detail":[{"business_code":"541900","total_revenue":11624,"related_or_exempt_function_income":11624}],"functional_expense_allocations":{"management_fees":{"program_services":7931,"total":7931},"accounting_fees":{"program_services":995,"total":995},"office_expenses":{"program_services":55,"total":55},"occupancy":{"total":3038},"travel":{"program_services":1320,"total":1320},"depreciation_depletion":{"program_services":575,"total":575},"all_other_expenses":{"program_services":727,"total":727}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":true,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"donor_restricted_or_quasi_endowments":false,"method_of_accounting_accrual":true,"schedule_o_part_vi":true},"principal_officer_detail":{"person_name":"DAVID JOHNSON"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"business_relationship_with_35_controlled_entity":false,"officer_mailing_address":false,"related_entity":false,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"phone":"6419327233","business_name_line1":"DAVID JOHNSON","address_line1":"1 BENTON AVENUE WEST","city":"ALBIA","state":"IA","zip":"52531"},"officers_directors_key_employees":[{"person_name":"DAVID JOHNSON","title":"PRESIDENT","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":7931,"individual_trustee_or_director":true,"officer":true,"name":"DAVID JOHNSON"},{"person_name":"CARROLL RHINE","title":"VICE PRESIDENT","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"CARROLL RHINE"},{"person_name":"DAN TOMETICH","title":"SECRETARY","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"DAN TOMETICH"}]},"ScheduleA":{"public_charity_status":{"publicly_supported_org_509a2":true},"support_170":{"prior_year_support_percentage":0.9998},"support_509":{"thirty_three_percent_test_current_year":true,"gifts_grants_contributions":{"value":730730,"current_year":352154,"current_year_minus1":64440,"current_year_minus2":127375,"current_year_minus3":92969,"current_year_minus4":93792},"amounts_received_from_disqualified_persons":{"value":0},"gross_receipts_admissions":{"value":149988,"current_year":15374,"current_year_minus1":23559,"current_year_minus2":33373,"current_year_minus3":57963,"current_year_minus4":19719},"total_support_calendar_year":{"value":880871,"current_year":367562,"current_year_minus1":88033,"current_year_minus2":160782,"current_year_minus3":150960,"current_year_minus4":113534},"substantial_contributors_amount":{"value":0},"gross_investment_income":{"value":153,"current_year":34,"current_year_minus1":34,"current_year_minus2":34,"current_year_minus3":28,"current_year_minus4":23},"investment_income_and_ubti":{"value":153,"current_year":34,"current_year_minus1":34,"current_year_minus2":34,"current_year_minus3":28,"current_year_minus4":23},"public_support_total":880718,"public_support_percentage":0.9998,"investment_income_percentage":0.0002,"prior_year_investment_income_percentage":0.0002},"support_509_prior_schema":{"substantial_and_disqualified_persons_total":{"total":0},"total_509_group":{"current_year":367528,"current_year_minus1":87999,"current_year_minus2":160748,"current_year_minus3":150932,"current_year_minus4":113511,"total":880718}}},"ScheduleB":{"attached":true,"required":true},"ScheduleD":{"land_buildings_equipment":{"land":{"investment_cost_or_other_basis":113461,"other_cost_or_other_basis":46997,"book_value":160458},"buildings":{"investment_cost_or_other_basis":304430,"other_cost_or_other_basis":22431,"book_value":119305,"depreciation":207556},"equipment":{"investment_cost_or_other_basis":95281,"book_value":0,"depreciation":95281},"total_book_value":279763},"other_assets":{"assets":[{"description":"DEPOSIT","book_value":50},{"description":"CONSTRUCTION IN PROGRESS","book_value":183776}],"total_book_value":183826}},"source_xml":"202121549349300027_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"Historical preservation of the buildings in the community and beautification of the albia, iowa community.","primary_activities":"Rental of renovated building and other historical preservation expenditures in the city of albia historical district.","year":2019,"name":"ALBIA AREA IMPROVEMENT ASSOCIATION","phone":"6419327233","type":"990","principal_officer":"DAVID JOHNSON","year_formation":1981,"state_legal_domicile":"IA","total_volunteers":2,"tax_period_begin":"2019-01-01T00:00:00","tax_period_end":"2019-12-31T00:00:00","address":"1 BENTON AVENUE WEST, ALBIA, IA, 52531, USA","city":"ALBIA","state":"IA","country":"USA","zip_code":"52531"},"Governance":{"501c3 determination":true,"Number of voting members":3,"Number of independent voting members":3,"Number of employees total":0,"Total Gross UBI":34,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Financial statements audited by independent accountant":false,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":50965,"Contributions":{"value":64440,"Other contributions":64440},"Program revenue":{"value":11309,"Total revenue":11309},"Investment income":{"value":34,"Investment income total":34},"Other revenues":{"value":-24818,"Net rental income":-24818}},"Expenses":{"value":71365,"Grant expense":{"value":0},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":0},"Other expenses":{"value":71365,"Management services":8652,"Accounting":995,"Other services":500,"Office expenses":55,"Occupancy":4481,"Travel":560,"Depreciation and depletion":575,"Itemized Expenses":{"value":52886,"HISTORIC DISTRICT PROJE":43900,"STREET LIGHTS REPAIR":4000,"MISCELLANEOUS":3831,"FLAG EXPENSE":1155},"All other expenses":2661},"Functional Expenses":{"Program Service Expenses":71365,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":441183,"Non-interest bearing cash":31104,"Savings and temp cash investments":54916,"Land, building, equipment":289274,"Intangible assets":12834,"Other assets":53055},"Liabilities":{"value":313,"Accounts payable, accrued":313},"Fund balance":{"value":440870,"Net assets without donor restriction":440870},"Form990Details":{"program_service_accomplishments":[{"description":"RENTAL OF RENOVATED BUILDING AND OTHER HISTORICAL PRESERVATION EXPENDITURES IN THE CITY OF ALBIA HISTORICAL DISTRICT.","expense":50990,"revenue":12250}],"program_service_revenue_detail":[{"business_code":"541900","total_revenue":11309,"related_or_exempt_function_income":11309}],"functional_expense_allocations":{"management_fees":{"program_services":8652,"total":8652},"accounting_fees":{"program_services":995,"total":995},"other_service_fees":{"program_services":500,"total":500},"office_expenses":{"program_services":55,"total":55},"occupancy":{"total":4481},"travel":{"program_services":560,"total":560},"depreciation_depletion":{"program_services":575,"total":575},"all_other_expenses":{"program_services":2661,"total":2661}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":true,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"donor_restricted_or_quasi_endowments":false,"method_of_accounting_accrual":true,"schedule_o_part_vi":true},"principal_officer_detail":{"person_name":"DAVID JOHNSON"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"business_relationship_with_35_controlled_entity":false,"officer_mailing_address":false,"related_entity":false,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"phone":"6419327233","business_name_line1":"DAVID JOHNSON","address_line1":"1 BENTON AVENUE WEST","city":"ALBIA","state":"IA","zip":"52531"},"officers_directors_key_employees":[{"person_name":"DAVID JOHNSON","title":"PRESIDENT","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":8652,"individual_trustee_or_director":true,"officer":true,"name":"DAVID JOHNSON"},{"person_name":"CARROLL RHINE","title":"VICE PRESIDENT","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"CARROLL RHINE"},{"person_name":"DAN TOMETICH","title":"SECRETARY","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"DAN TOMETICH"}]},"ScheduleA":{"public_charity_status":{"publicly_supported_org_509a2":true},"support_170":{"prior_year_support_percentage":0.9998},"support_509":{"thirty_three_percent_test_current_year":true,"gifts_grants_contributions":{"value":445867,"current_year":64440,"current_year_minus1":127375,"current_year_minus2":92969,"current_year_minus3":93792,"current_year_minus4":67291},"amounts_received_from_disqualified_persons":{"value":0},"gross_receipts_admissions":{"value":151396,"current_year":23559,"current_year_minus1":33373,"current_year_minus2":57963,"current_year_minus3":19719,"current_year_minus4":16782},"total_support_calendar_year":{"value":597405,"current_year":88033,"current_year_minus1":160782,"current_year_minus2":150960,"current_year_minus3":113534,"current_year_minus4":84096},"substantial_contributors_amount":{"value":0},"gross_investment_income":{"value":142,"current_year":34,"current_year_minus1":34,"current_year_minus2":28,"current_year_minus3":23,"current_year_minus4":23},"investment_income_and_ubti":{"value":142,"current_year":34,"current_year_minus1":34,"current_year_minus2":28,"current_year_minus3":23,"current_year_minus4":23},"public_support_total":597263,"public_support_percentage":0.9998,"investment_income_percentage":0.0002,"prior_year_investment_income_percentage":0.0002},"support_509_prior_schema":{"substantial_and_disqualified_persons_total":{"total":0},"total_509_group":{"current_year":87999,"current_year_minus1":160748,"current_year_minus2":150932,"current_year_minus3":113511,"current_year_minus4":84073,"total":597263}}},"ScheduleB":{"attached":true,"required":true},"ScheduleD":{"land_buildings_equipment":{"land":{"investment_cost_or_other_basis":113461,"other_cost_or_other_basis":46997,"book_value":160458},"buildings":{"investment_cost_or_other_basis":304430,"other_cost_or_other_basis":22431,"book_value":128816,"depreciation":198045},"equipment":{"investment_cost_or_other_basis":95281,"book_value":0,"depreciation":95281},"total_book_value":289274},"other_assets":{"assets":[{"description":"DEPOSIT","book_value":50},{"description":"CONSTRUCTION IN PROGRESS","book_value":53005}],"total_book_value":53055}},"source_xml":"202031419349300943_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"Historical preservation of the buildings in the community and beautification of the albia, iowa community.","primary_activities":"Rental of renovated building and other historical preservation expenditures in the city of albia historical district.","year":2021,"name":"ALBIA AREA IMPROVEMENT ASSOCIATION","phone":"6419327233","type":"990","principal_officer":"DAVID JOHNSON","year_formation":1981,"state_legal_domicile":"IA","total_volunteers":2,"tax_period_begin":"2021-01-01T00:00:00","tax_period_end":"2021-12-31T00:00:00","address":"1 BENTON AVENUE WEST, ALBIA, IA, 52531, USA","city":"ALBIA","state":"IA","country":"USA","zip_code":"52531"},"Governance":{"501c3 determination":true,"Number of voting members":3,"Number of independent voting members":3,"Number of employees total":0,"Total Gross UBI":53,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Financial statements audited by independent accountant":false,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":521733,"Contributions":{"value":534025,"Other contributions":534025},"Program revenue":{"value":11764,"Total revenue":11764},"Investment income":{"value":53,"Investment income total":53},"Other revenues":{"value":-24109,"Other total":10496,"Net rental income":-34605}},"Expenses":{"value":67610,"Grant expense":{"value":0},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":0},"Other expenses":{"value":67610,"Management services":9132,"Accounting":995,"Occupancy":6962,"Travel":486,"Depreciation and depletion":575,"Itemized Expenses":{"value":48100,"HISTORIC DISTRICT PROJE":43250,"MISCELLANEOUS":2696,"LIFETIME EXP":1424,"INDEPENDENT CONTRACTOR":730},"All other expenses":1360},"Functional Expenses":{"Program Service Expenses":67610,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":1165128,"Non-interest bearing cash":1164,"Savings and temp cash investments":81658,"Land, building, equipment":270252,"Intangible assets":8167,"Other assets":803887},"Liabilities":{"value":2860,"Accounts payable, accrued":2860},"Fund balance":{"value":1162268,"Net assets without donor restriction":1162268},"Form990Details":{"program_service_accomplishments":[{"description":"RENTAL OF RENOVATED BUILDING AND OTHER HISTORICAL PRESERVATION EXPENDITURES IN THE CITY OF ALBIA HISTORICAL DISTRICT.","expense":35855,"revenue":1250}],"program_service_revenue_detail":[{"business_code":"541900","total_revenue":11764,"related_or_exempt_function_income":11764}],"functional_expense_allocations":{"management_fees":{"program_services":9132,"total":9132},"accounting_fees":{"program_services":995,"total":995},"occupancy":{"total":6962},"travel":{"program_services":486,"total":486},"depreciation_depletion":{"program_services":575,"total":575},"all_other_expenses":{"program_services":1360,"total":1360}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":true,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"donor_restricted_or_quasi_endowments":false,"method_of_accounting_accrual":true,"schedule_o_part_vi":true},"principal_officer_detail":{"person_name":"DAVID JOHNSON"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"business_relationship_with_35_controlled_entity":false,"officer_mailing_address":false,"related_entity":false,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"phone":"6419327233","business_name_line1":"DAVID JOHNSON","address_line1":"1 BENTON AVENUE WEST","city":"ALBIA","state":"IA","zip":"52531"},"officers_directors_key_employees":[{"person_name":"DAVID JOHNSON","title":"PRESIDENT","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":9132,"individual_trustee_or_director":true,"officer":true,"name":"DAVID JOHNSON"},{"person_name":"CARROLL RHINE","title":"VICE PRESIDENT","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"CARROLL RHINE"},{"person_name":"DAN TOMETICH","title":"SECRETARY","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"DAN TOMETICH"}]},"ScheduleA":{"public_charity_status":{"publicly_supported_org_509a2":true},"support_170":{"prior_year_support_percentage":0.9998},"support_509":{"thirty_three_percent_test_current_year":true,"gifts_grants_contributions":{"value":1170963,"current_year":534025,"current_year_minus1":352154,"current_year_minus2":64440,"current_year_minus3":127375,"current_year_minus4":92969},"amounts_received_from_disqualified_persons":{"value":0},"gross_receipts_admissions":{"value":143283,"current_year":13014,"current_year_minus1":15374,"current_year_minus2":23559,"current_year_minus3":33373,"current_year_minus4":57963},"total_support_calendar_year":{"value":1314429,"current_year":547092,"current_year_minus1":367562,"current_year_minus2":88033,"current_year_minus3":160782,"current_year_minus4":150960},"substantial_contributors_amount":{"value":0},"gross_investment_income":{"value":183,"current_year":53,"current_year_minus1":34,"current_year_minus2":34,"current_year_minus3":34,"current_year_minus4":28},"investment_income_and_ubti":{"value":183,"current_year":53,"current_year_minus1":34,"current_year_minus2":34,"current_year_minus3":34,"current_year_minus4":28},"public_support_total":1314246,"public_support_percentage":0.9999,"investment_income_percentage":0.0001,"prior_year_investment_income_percentage":0.0002},"support_509_prior_schema":{"substantial_and_disqualified_persons_total":{"total":0},"total_509_group":{"current_year":547039,"current_year_minus1":367528,"current_year_minus2":87999,"current_year_minus3":160748,"current_year_minus4":150932,"total":1314246}}},"ScheduleB":{"attached":true,"required":true},"ScheduleD":{"land_buildings_equipment":{"land":{"investment_cost_or_other_basis":113461,"other_cost_or_other_basis":46997,"book_value":160458},"buildings":{"investment_cost_or_other_basis":304430,"other_cost_or_other_basis":22431,"book_value":109794,"depreciation":217067},"equipment":{"investment_cost_or_other_basis":95281,"book_value":0,"depreciation":95281},"total_book_value":270252},"other_assets":{"assets":[{"description":"DEPOSIT","book_value":50},{"description":"CONSTRUCTION IN PROGRESS","book_value":803837}],"total_book_value":803887}},"source_xml":"202231449349300838_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"Historical preservation of the buildings in the community and beautification of the albia, iowa community.","primary_activities":"Rental of renovated building and other historical preservation expenditures in the city of albia historical district.","year":2022,"name":"ALBIA AREA IMPROVEMENT ASSOCIATION","phone":"6419327233","type":"990","principal_officer":"DAN TOMETICH","year_formation":1981,"state_legal_domicile":"IA","total_volunteers":2,"tax_period_begin":"2022-01-01T00:00:00","tax_period_end":"2022-12-31T00:00:00","address":"1 BENTON AVENUE WEST, ALBIA, IA, 52531, USA","city":"ALBIA","state":"IA","country":"USA","zip_code":"52531"},"Governance":{"501c3 determination":true,"Number of voting members":4,"Number of independent voting members":4,"Number of employees total":0,"Total Gross UBI":48,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Financial statements audited by independent accountant":false,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":77824,"Contributions":{"value":61000,"Other contributions":61000},"Program revenue":{"value":3679,"Total revenue":3679},"Investment income":{"value":48669,"Investment income total":48,"Net investment gain":48621},"Other revenues":{"value":-35524,"Net rental income":-35524}},"Expenses":{"value":33479,"Grant expense":{"value":0},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":0},"Other expenses":{"value":33479,"Management services":5166,"Accounting":995,"Office expenses":16,"Occupancy":5556,"Travel":60,"Depreciation and depletion":575,"Itemized Expenses":{"value":20318,"LIFT RENTAL":8112,"INDEPENDENT CONTRACTOR":4700,"BEAUTIFICATION":3911,"HISTORIC DISTRICT PROJE":3595},"All other expenses":793},"Functional Expenses":{"Program Service Expenses":33479,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":1206613,"Non-interest bearing cash":12307,"Savings and temp cash investments":114470,"Land, building, equipment":1073951,"Intangible assets":5835,"Other assets":50},"Liabilities":{"value":0},"Fund balance":{"value":1206613,"Net assets without donor restriction":1206613},"Form990Details":{"program_service_accomplishments":[{"description":"RENTAL OF RENOVATED BUILDING AND OTHER HISTORICAL PRESERVATION EXPENDITURES IN THE CITY OF ALBIA HISTORICAL DISTRICT.","expense":33479,"revenue":3679}],"program_service_revenue_detail":[{"business_code":"541900","total_revenue":3679,"related_or_exempt_function_income":3679}],"functional_expense_allocations":{"management_fees":{"program_services":5166,"total":5166},"accounting_fees":{"program_services":995,"total":995},"office_expenses":{"program_services":16,"total":16},"occupancy":{"total":5556},"travel":{"program_services":60,"total":60},"depreciation_depletion":{"program_services":575,"total":575},"all_other_expenses":{"program_services":793,"total":793}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":true,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"donor_restricted_or_quasi_endowments":false,"method_of_accounting_accrual":true,"schedule_o_part_vi":true},"principal_officer_detail":{"person_name":"DAN TOMETICH"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"business_relationship_with_35_controlled_entity":false,"officer_mailing_address":false,"related_entity":false,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"phone":"6419327233","business_name_line1":"DAN TOMETICH","address_line1":"1 BENTON AVENUE WEST","city":"ALBIA","state":"IA","zip":"52531"},"officers_directors_key_employees":[{"person_name":"DAN STOCKER","title":"DIRECTOR","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"DAN STOCKER"},{"person_name":"RAY DAVIS","title":"DIRECTOR","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"RAY DAVIS"},{"person_name":"DAN TOMETICH","title":"PRESIDENT","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"DAN TOMETICH"},{"person_name":"LOREN PENCE","title":"DIRECTOR","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"LOREN PENCE"}]},"ScheduleA":{"public_charity_status":{"publicly_supported_org_509a2":true},"support_170":{"prior_year_support_percentage":0.9999},"support_509":{"thirty_three_percent_test_current_year":true,"gifts_grants_contributions":{"value":1138994,"current_year":61000,"current_year_minus1":534025,"current_year_minus2":352154,"current_year_minus3":64440,"current_year_minus4":127375},"amounts_received_from_disqualified_persons":{"value":0},"gross_receipts_admissions":{"value":100999,"current_year":15679,"current_year_minus1":13014,"current_year_minus2":15374,"current_year_minus3":23559,"current_year_minus4":33373},"total_support_calendar_year":{"value":1240196,"current_year":76727,"current_year_minus1":547092,"current_year_minus2":367562,"current_year_minus3":88033,"current_year_minus4":160782},"substantial_contributors_amount":{"value":0},"gross_investment_income":{"value":203,"current_year":48,"current_year_minus1":53,"current_year_minus2":34,"current_year_minus3":34,"current_year_minus4":34},"investment_income_and_ubti":{"value":203,"current_year":48,"current_year_minus1":53,"current_year_minus2":34,"current_year_minus3":34,"current_year_minus4":34},"public_support_total":1239993,"public_support_percentage":0.9998,"investment_income_percentage":0.0002,"prior_year_investment_income_percentage":0.0001},"support_509_prior_schema":{"substantial_and_disqualified_persons_total":{"total":0},"total_509_group":{"current_year":76679,"current_year_minus1":547039,"current_year_minus2":367528,"current_year_minus3":87999,"current_year_minus4":160748,"total":1239993}}},"ScheduleB":{"attached":true,"required":true},"ScheduleD":{"land_buildings_equipment":{"land":{"investment_cost_or_other_basis":90461,"other_cost_or_other_basis":46997,"book_value":137458},"buildings":{"investment_cost_or_other_basis":971003,"other_cost_or_other_basis":22431,"book_value":936493,"depreciation":56941},"equipment":{"investment_cost_or_other_basis":63000,"book_value":0,"depreciation":63000},"total_book_value":1073951}},"source_xml":"202331959349301628_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"Historical preservation of the buildings in the community and beautification of the albia, iowa community.","primary_activities":"Rental of renovated building and other historical preservation expenditures in the city of albia historical district.","year":2023,"name":"ALBIA AREA IMPROVEMENT ASSOCIATION","phone":"6419327233","type":"990","principal_officer":"DAN TOMETICH","year_formation":1981,"state_legal_domicile":"IA","total_volunteers":2,"tax_period_begin":"2023-01-01T00:00:00","tax_period_end":"2023-12-31T00:00:00","address":"1 BENTON AVENUE WEST, ALBIA, IA, 52531, USA","city":"ALBIA","state":"IA","country":"USA","zip_code":"52531"},"Governance":{"501c3 determination":true,"Number of voting members":4,"Number of independent voting members":4,"Number of employees total":0,"Total Gross UBI":50,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Financial statements audited by independent accountant":false,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":-30030,"Contributions":{"value":420,"Other contributions":420},"Program revenue":{"value":2339,"Total revenue":2339},"Investment income":{"value":50,"Investment income total":50},"Other revenues":{"value":-32839,"Net rental income":-32839}},"Expenses":{"value":39411,"Grant expense":{"value":0},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":0},"Other expenses":{"value":39411,"Management services":10500,"Accounting":995,"Office expenses":49,"Occupancy":6150,"Depreciation and depletion":575,"Insurance":250,"Itemized Expenses":{"value":20510,"LIFT RENTAL":8128,"BEAUTIFICATION":7036,"PAINT/PAINT SUPPLIES":3402,"SEASONAL LABOR":1944},"All other expenses":382},"Functional Expenses":{"Program Service Expenses":39411,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":1137172,"Non-interest bearing cash":8199,"Savings and temp cash investments":76943,"Land, building, equipment":1048478,"Intangible assets":3502,"Other assets":50},"Liabilities":{"value":0},"Fund balance":{"value":1137172,"Net assets without donor restriction":1137172},"Form990Details":{"program_service_accomplishments":[{"description":"RENTAL OF RENOVATED BUILDING AND OTHER HISTORICAL PRESERVATION EXPENDITURES IN THE CITY OF ALBIA HISTORICAL DISTRICT.","expense":39411,"revenue":2339}],"program_service_revenue_detail":[{"business_code":"541900","total_revenue":2339,"related_or_exempt_function_income":2339}],"functional_expense_allocations":{"management_fees":{"program_services":10500,"total":10500},"accounting_fees":{"program_services":995,"total":995},"office_expenses":{"program_services":49,"total":49},"occupancy":{"total":6150},"depreciation_depletion":{"program_services":575,"total":575},"insurance":{"program_services":250,"total":250},"all_other_expenses":{"program_services":382,"total":382}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"donor_restricted_or_quasi_endowments":false,"method_of_accounting_accrual":true,"schedule_o_part_vi":true},"principal_officer_detail":{"person_name":"DAN TOMETICH"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"business_relationship_with_35_controlled_entity":false,"officer_mailing_address":false,"related_entity":false,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"phone":"6419327233","business_name_line1":"DAN TOMETICH","address_line1":"1 BENTON AVENUE WEST","city":"ALBIA","state":"IA","zip":"52531"},"officers_directors_key_employees":[{"person_name":"DAN STOCKER","title":"DIRECTOR","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"DAN STOCKER"},{"person_name":"RAY DAVIS","title":"DIRECTOR","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"RAY DAVIS"},{"person_name":"DAN TOMETICH","title":"PRESIDENT","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"DAN TOMETICH"},{"person_name":"LOREN PENCE","title":"DIRECTOR","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"LOREN PENCE"}]},"ScheduleA":{"public_charity_status":{"publicly_supported_org_509a2":true},"support_170":{"prior_year_support_percentage":0.9998},"support_509":{"thirty_three_percent_test_current_year":true,"gifts_grants_contributions":{"value":1012039,"current_year":420,"current_year_minus1":61000,"current_year_minus2":534025,"current_year_minus3":352154,"current_year_minus4":64440},"amounts_received_from_disqualified_persons":{"value":0},"gross_receipts_admissions":{"value":88965,"current_year":21339,"current_year_minus1":15679,"current_year_minus2":13014,"current_year_minus3":15374,"current_year_minus4":23559},"total_support_calendar_year":{"value":1101223,"current_year":21809,"current_year_minus1":76727,"current_year_minus2":547092,"current_year_minus3":367562,"current_year_minus4":88033},"substantial_contributors_amount":{"value":0},"gross_investment_income":{"value":219,"current_year":50,"current_year_minus1":48,"current_year_minus2":53,"current_year_minus3":34,"current_year_minus4":34},"investment_income_and_ubti":{"value":219,"current_year":50,"current_year_minus1":48,"current_year_minus2":53,"current_year_minus3":34,"current_year_minus4":34},"public_support_total":1101004,"public_support_percentage":0.9998,"investment_income_percentage":0.0002,"prior_year_investment_income_percentage":0.0002},"support_509_prior_schema":{"substantial_and_disqualified_persons_total":{"total":0},"total_509_group":{"current_year":21759,"current_year_minus1":76679,"current_year_minus2":547039,"current_year_minus3":367528,"current_year_minus4":87999,"total":1101004}}},"ScheduleB":{"attached":false,"required":false},"ScheduleD":{"land_buildings_equipment":{"land":{"investment_cost_or_other_basis":90461,"other_cost_or_other_basis":46997,"book_value":137458},"buildings":{"investment_cost_or_other_basis":971003,"other_cost_or_other_basis":22431,"book_value":911020,"depreciation":82414},"equipment":{"investment_cost_or_other_basis":63000,"book_value":0,"depreciation":63000},"total_book_value":1048478}},"source_xml":"202432129349301263_public.xml"}],"Latest":{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"Historical preservation of the buildings in the community and beautification of the albia, iowa community.","primary_activities":"Rental of renovated building and other historical preservation expenditures in the city of albia historical district.","year":2023,"name":"ALBIA AREA IMPROVEMENT ASSOCIATION","phone":"6419327233","type":"990","principal_officer":"DAN TOMETICH","year_formation":1981,"state_legal_domicile":"IA","total_volunteers":2,"tax_period_begin":"2023-01-01T00:00:00","tax_period_end":"2023-12-31T00:00:00","address":"1 BENTON AVENUE WEST, ALBIA, IA, 52531, USA","city":"ALBIA","state":"IA","country":"USA","zip_code":"52531"},"Governance":{"501c3 determination":true,"Number of voting members":4,"Number of independent voting members":4,"Number of employees total":0,"Total Gross UBI":50,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Financial statements audited by independent accountant":false,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":-30030,"Contributions":{"value":420,"Other contributions":420},"Program revenue":{"value":2339,"Total revenue":2339},"Investment income":{"value":50,"Investment income total":50},"Other revenues":{"value":-32839,"Net rental income":-32839}},"Expenses":{"value":39411,"Grant expense":{"value":0},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":0},"Other expenses":{"value":39411,"Management services":10500,"Accounting":995,"Office expenses":49,"Occupancy":6150,"Depreciation and depletion":575,"Insurance":250,"Itemized Expenses":{"value":20510,"LIFT RENTAL":8128,"BEAUTIFICATION":7036,"PAINT/PAINT SUPPLIES":3402,"SEASONAL LABOR":1944},"All other expenses":382},"Functional Expenses":{"Program Service Expenses":39411,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":1137172,"Non-interest bearing cash":8199,"Savings and temp cash investments":76943,"Land, building, equipment":1048478,"Intangible assets":3502,"Other assets":50},"Liabilities":{"value":0},"Fund balance":{"value":1137172,"Net assets without donor restriction":1137172},"Form990Details":{"program_service_accomplishments":[{"description":"RENTAL OF RENOVATED BUILDING AND OTHER HISTORICAL PRESERVATION EXPENDITURES IN THE CITY OF ALBIA HISTORICAL DISTRICT.","expense":39411,"revenue":2339}],"program_service_revenue_detail":[{"business_code":"541900","total_revenue":2339,"related_or_exempt_function_income":2339}],"functional_expense_allocations":{"management_fees":{"program_services":10500,"total":10500},"accounting_fees":{"program_services":995,"total":995},"office_expenses":{"program_services":49,"total":49},"occupancy":{"total":6150},"depreciation_depletion":{"program_services":575,"total":575},"insurance":{"program_services":250,"total":250},"all_other_expenses":{"program_services":382,"total":382}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"donor_restricted_or_quasi_endowments":false,"method_of_accounting_accrual":true,"schedule_o_part_vi":true},"principal_officer_detail":{"person_name":"DAN TOMETICH"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"business_relationship_with_35_controlled_entity":false,"officer_mailing_address":false,"related_entity":false,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"phone":"6419327233","business_name_line1":"DAN TOMETICH","address_line1":"1 BENTON AVENUE WEST","city":"ALBIA","state":"IA","zip":"52531"},"officers_directors_key_employees":[{"person_name":"DAN STOCKER","title":"DIRECTOR","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"DAN STOCKER"},{"person_name":"RAY DAVIS","title":"DIRECTOR","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"RAY DAVIS"},{"person_name":"DAN TOMETICH","title":"PRESIDENT","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"DAN TOMETICH"},{"person_name":"LOREN PENCE","title":"DIRECTOR","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"LOREN PENCE"}]},"ScheduleA":{"public_charity_status":{"publicly_supported_org_509a2":true},"support_170":{"prior_year_support_percentage":0.9998},"support_509":{"thirty_three_percent_test_current_year":true,"gifts_grants_contributions":{"value":1012039,"current_year":420,"current_year_minus1":61000,"current_year_minus2":534025,"current_year_minus3":352154,"current_year_minus4":64440},"amounts_received_from_disqualified_persons":{"value":0},"gross_receipts_admissions":{"value":88965,"current_year":21339,"current_year_minus1":15679,"current_year_minus2":13014,"current_year_minus3":15374,"current_year_minus4":23559},"total_support_calendar_year":{"value":1101223,"current_year":21809,"current_year_minus1":76727,"current_year_minus2":547092,"current_year_minus3":367562,"current_year_minus4":88033},"substantial_contributors_amount":{"value":0},"gross_investment_income":{"value":219,"current_year":50,"current_year_minus1":48,"current_year_minus2":53,"current_year_minus3":34,"current_year_minus4":34},"investment_income_and_ubti":{"value":219,"current_year":50,"current_year_minus1":48,"current_year_minus2":53,"current_year_minus3":34,"current_year_minus4":34},"public_support_total":1101004,"public_support_percentage":0.9998,"investment_income_percentage":0.0002,"prior_year_investment_income_percentage":0.0002},"support_509_prior_schema":{"substantial_and_disqualified_persons_total":{"total":0},"total_509_group":{"current_year":21759,"current_year_minus1":76679,"current_year_minus2":547039,"current_year_minus3":367528,"current_year_minus4":87999,"total":1101004}}},"ScheduleB":{"attached":false,"required":false},"ScheduleD":{"land_buildings_equipment":{"land":{"investment_cost_or_other_basis":90461,"other_cost_or_other_basis":46997,"book_value":137458},"buildings":{"investment_cost_or_other_basis":971003,"other_cost_or_other_basis":22431,"book_value":911020,"depreciation":82414},"equipment":{"investment_cost_or_other_basis":63000,"book_value":0,"depreciation":63000},"total_book_value":1048478}},"Ratings":{"Mission Deployment Rate":{"score":0.24669594242239612},"Program Expense Ratio":{"score":1.0},"Fundraising Efficiency":{"score":null,"percentile":null},"Filing Consistency Score":{"score":1.0},"Grant Itemization Coverage":{"score":null},"Independent Voting Board Pct":{"score":1.0},"Operating Margin":{"score":-2.3123876123876124,"percentile":0.04428668566247895},"Operating Reserve Ratio":{"score":28.85417776762833,"percentile":0.9644911688167875},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.8056604925352309},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.07760759198511917,"percentile":0.1930311544407208},"Revenue Growth":{"score":0.06188455921420596,"percentile":0.6528673455637477},"Asset Growth":{"score":0.1418519397944959,"percentile":0.7853764909883874},"Foreign Oversight Score":{"score":null},"Major-Donor Itemization":{"score":null},"Related-Party Transparency":{"score":null},"Pay-Setting Controls":{"score":1.0,"weight":5,"atoms":{"Compensation committee":{"value":true},"Independent compensation consultant":{"value":true},"Form 990 of other organizations reviewed":{"value":true},"Written employment contract":{"value":true},"Compensation survey or study":{"value":true},"Board or committee approval":{"value":true}}},"Governance Policy Score":{"score":0.7777777777777778,"weight":5,"atoms":{"Conflict of interest policy":{"value":true},"Whistle blower policy":{"value":true},"Document retention policy":{"value":true},"Compensation process for CEO":{"value":true},"Compensation process for other employees":{"value":true},"Form 990 provided to governing body":{"value":true},"Minutes of governing body":{"value":true},"Audit committee":{"value":false},"Independent audit financial statements":{"value":false}}},"Categories":{"Financial Efficiency":{"score":0.4910107719070244,"weight":45},"Transparency & Controls":{"score":1.0,"weight":20},"Accountability":{"score":0.9074074074074074,"weight":14},"Sustainability":{"score":0.4525380209636154,"weight":13},"Growth":{"score":0.49543469819946484,"weight":8}},"Overall Score":{"score":0.6464566029764253,"percentile":0.22138095786104425}},"source_xml":"202432129349301263_public.xml"},"sector":"","donation_categories":[],"zakat_policy":null},"error":null}