2026-07-19T11:06:19-04:00 2025-10-31 421277818 GOSLING & COMPANY PC 217 N FRANKLIN ST MANCHESTER IA 520571538 990 2024-11-01 421045184 GREATER DELAWARE COUNTY COMMUNITY FOUNDATION GREA 5639274141 200 EAST MAIN STREET MANCHESTER IA 52057 JACK KLAUS CHAIRPERSON 5639274141 2026-07-09 true true ANN O MANSON P00234015 5639274810 2026-07-19 2024 2025-03-06 01:10:19Z JACK KLAUS 408 WEST HONEY CREEK DRIVE MANCHESTER IA 52057 295739 false X N/A X 1975 IA BETTERMENT OF DELAWARE COUNTY, IA AND HELPING THE NEEDY AND POOR 8 8 0 200 0 120250 140482 8368 7258 82431 130227 515 -585 211564 277382 149453 142987 0 0 0 0 59589 151298 209042 294285 2522 -16903 3690670 3827639 0 3690670 3827639 X PROVIDE FOR EDUCATIONAL, SCIENTIFIC, AND CHARITABLE PURPOSES, AND TO BENEFIT CHARITABLE ORGANIZATIONS AND CAUSES PRIMARILY IN AND FOR THE BENEFIT OF THE DELAWARE COUNTY COMMUNITY. false false 100978 75449 GARRETT MCGEE FUND - BENEFITS THE POOR OF DELAWARE COUNTY, IOWA AS DIRECTED BY DECEDENT'S WILL AND THE DISTRICT COURT OF IOWA IN AND FOR DELAWARE COUNTY, IA. 30941 30941 OPERATION SANTA CLAUS FUND - PROVIDE FOR THE LESS FORTUNATE OF DELAWARE COUNTY BY PROVIDING FOOD, CLOTHING, AND TOYS PURCHASED LOCALLY. 26597 26597 EDUCATIONAL SCHOLARSHIPS FROM THE FOLLOWING FUNDS: ARTHUR J. PETERS SCHOLARSHIP FUND, KARL AND BETTY KECK SCHOLARSHIP FUND, WEST DELAWARE ENGINEERING SCHOLARSHIP FUND, EARL GLEASON SCHOLARSHIP FUND, ED AND RUTH BIRKHOLZ SCHOLARSHIP FUND, HOWARD F. WELLEMEYER SCHOLARSHIP FUND, GEORGE AND BLANCHE PERRINJAQUET SCHOLARSHIP FUND, ARTHUR SCHOLARSHIP FUND, WILLIAM C. FRANCOIS SCHOLARSHIP FUND, LLOYD KELCHEN SCHOLARSHIP FUND, ZACH SHERMAN SCHOLARSHIP FUND, TW LICHTER TRUST, SUSAN ELLEDGE SCHOLARSHIP, DOUGLAS P. KIRBY MEMORIAL SCHOLARSHIP, MARTY HARPER SCHOLARSHIP FUND, DAVE SCHULTZ SCHOLARSHIP, FRANK L. STATON MEMORIAL SCHOLARSHIP FUND, SCHENKE/PHELPS ENDOWMENT, FRED AND ELLEN PHELPS SCHOLARSHIPS, DENNIS GUDENKAUF, ANNE KEHRLI SCHOLARSHIP. 109081 23127 81772 OPERATION SANTA CLAUS FUND - PROVIDE FOR THE LESS FORTUNATE OF DELAWARE COUNTY BY PROVIDING FOOD, CLOTHING, AND TOYS PURCHASED LOCALLY. COMMUNITY CENTER PROJECT FUND - COLLECT FUNDS FOR THE CONTINUED IMPROVEMENT OF THE COMMUNITY RECREATION CENTER FOR THE CITIZENS OF MANCHESTER AND SURROUNDING COMMUNITIES. WEST DELAWARE COUNTY COMMUNITY SCHOOL DISTRICT FUND - MAINTAIN, DEVELOP, INCREASE, AND EXTEND THE FACILITIES AND SERVICES OF WEST DELAWARE SCHOOL DISTRICT. ARE YOU OK FUND - COMPUTERIZED HEALTH CHECK OF ELDERLY RESIDENTS OF DELAWARE COUNTY, IOWA. WEST DELAWARE SCHOOL AUDITORIUM FUND - PROVIDE SUPPORT FOR THE ENHANCEMENT OF THE ARTS PROGRAMS OF WEST DELAWARE SCHOOL DISTRICT. DELAWARE COUNTY DISASTER RECOVERY - MEET THE UNMET NEEDS OF THE CITIZENS OF DELAWARE COUNTY FROM ANY TYPE OF NATURAL DISASTER. FRIENDS OF MUSIC - RAISE FUNDS TO SUPPORT THE MUSIC DEPARTMENT OF THE WEST DELAWARE COUNTY COMMUNITY SCHOOL DISTRICT. WEST DELAWARE BOOSTER CLUB - RAISE FUNDS TO SUPPORT THE EXTRACURRICULAR ACTIVITIES OF THE WEST DELAWARE COUNTY COMMUNITY SCHOOL DISTRICT. DELAWARE COUNTY FOOD PANTRY - ASSIST RESIDENTS OF DELAWARE COUNTY WITH FOOD IN THE EVENT OF A LOST JOB, A FIRE, A TORNADO, A BANK CLOSURE, AND OTHER CIRCUMSTANCES BEYOND A PERSON'S CONTROL. SHELLY FAMILY FOUNDATION - PROVIDE ACADEMIC SCHOLARSHIPS TO GRADUATING SENIORS FROM WEST DELAWARE HIGH SCHOOL AND FUND OTHER COMMUNITY PROJECTS THAT COMPLY WITH THE FOUNDATION'S PURPOSE. JOHN J. JUERGENS MEMORIAL TRUST - TO CONTRIBUTE TO THE GROWTH OF THE CITY OF COLESBURG AND THE SURROUNDING AREA. SECOND HELPINGS - PROVIDE FREE MEALS TO THE POOR AND NEEDY OF DELAWARE COUNTY, IOWA. FRIENDS OF THE CASTLE THEATRE- SUPPORT AND PROMOTE THE ARTS FOR CITIZENS OF DELAWARE COUNTY. YOUTH FOOTBALL PROGRAM - TEACH FUNDAMENTALS AND FUN OF PLAYING FOOTBALL, WHILE TEACHING TEAMWORK AND RESPECT. VETERANS MEMORIAL PROJECT - CONSTRUCT A MEMORIAL FOR ALL VETERANS OF DELAWARE COUNTY, IA. AMERICAN LEGION POST 45 - CUSTODIAN OF FLAGS FOR DOWNTOWN MANCHESTER AND OAKLAND, ST. MARY'S, AND OTHER DELAWARE COUNTY CEMETERIES. RAGBRAI - OPERATING ACCOUNT USED FOR RECORDKEEPING DURING RAGBRAI TOUR THROUGH MANCHESTER. WEST DELAWARE FINE ARTS - FACILITATE ARTS EVENTS AT THE HANSON AUDITORIUM OF WEST DELAWARE COMMUNITY SCHOOL DISTRICT. HARLO COON GRANTS - USED TO HELP THE ELDERLY OF DELAWARE COUNTY HAVE A BETTER LIFE. DELAWARE COUNTY SCHOOLS - USED TO HELP STUDENTS FROM POOR FAMILIES HAVE A BETTER SCHOOL EXPERIENCE. DISCRETIONARY FUND - USED BY DELAWARE COUNTY COMMUNITY SERVICES TO HELP POOR PEOPLE WHO HAVE MONEY PROBLEMS THAT ARE NOT COVERED BY OTHER PROGRAMS. BREAKFAST CLUB - ITS MISSION IS TO HELP ENERGIZE AND ENCOURAGE STUDENTS TO STAY IN SCHOOL AND WORK AT THEIR STUDIES. DELAWARE COUNTY AG GOLF CLASSIC - RAISES FUNDS TO ASSIST THE NEEDY WITH FOOD SECURITY. MANCHESTER DOG PARK - RAISE FUNDS TO BUILD A DOG PARK WOMEN, LAND & LEGACY FOR DELAWARE AND JONES COUNTY CHAPTER - TO ASSIST WOMEN WHO OWN OR MANAGE FARMLAND. MANCHESTER GOOD TO GREAT - RAISE AND DISTRIBUTE FUNDS TO IMPROVE MANCHESTER. FRIENDS OF THE MANCHESTER FISH HATCHERY - RAISE AND SPEND FUNDS TO SUPPORT THE MANCHESTER FISH HATCHERY. BACKBONE AREA ARTISTS TOUR - RAISE AND SPEND FUNDS TO PROMOTE AND ENCOURAGE AREA ARTISTS. 109081 23127 81772 267597 true false false false false false false false false true false true false false false false false false false false false false false false false true false true true false false false false false false false false false false false false false false false false false false true 0 0 0 false false false false false false false false X 8 8 false false false false false false false true true false true true false true true true true true false false false X GNB BANK 5639273814 300 E MAIN STREET MANCHESTER IA 52057 X STEVE BUESING TRUSTEE 1.00 X 0 0 0 JACK KLAUS CHAIRPERSON 5.00 X X 0 0 0 TROY OSTERHAUS TRUSTEE 1.00 X 0 0 0 MIKE PUTZ TRUSTEE 1.00 X 0 0 0 MARY RIES TRUSTEE 1.00 X 0 0 0 NICOLE RILEY TRUSTEE 1.00 X 0 0 0 JADE SCHNEIDER VICE CHAIRPE 1.00 X X 0 0 0 BILL THOMAS TRUSTEE 1.00 X 0 0 0 LAURA HOLTZ SECRETARY 2.00 X 0 0 0 false false false 140482 140482 REGISTRATION FEES 711210 7258 7258 7258 72676 17548 55128 57559 8 57551 57551 57551 17764 18349 -585 -585 277382 81772 55128 112725 112725 30262 30262 16846 16846 9842 9842 18046 18046 40628 40628 58537 58537 1903 1903 OTHER SERVICES 5222 5222 MISCELLANEOUS 271 271 BANK FEES 3 3 294285 267597 26688 0 15601 3230 941350 921196 2270845 2406378 455582 490485 7292 6350 3690670 3827639 0 0 X 3690670 3827639 3690670 3827639 3690670 3827639 -16903 153872 X false false X 64839 107454 153191 128618 147740 601842 64839 107454 153191 128618 147740 601842 601842 235969 87176 57586 75483 72676 528890 7463 56966 64429 1195161 33538 0.50360 0.37950 X PART II, LINE 10 2023 REALIZED GAIN ON INVESTMENTS 6,948 2023 GAMING INCOME 515 2024 REALIZED GAIN ON INVESTMENTS 57,551 2024 GAMING LOSS -585 455582 2160 49214 12791 3680 490485 387980 88280 15908 4770 455582 397656 15060 20312 4423 387980 476940 -51341 23292 4651 397656 394865 105987 19218 4694 476940 false false QUASI-ENDOWMENT 490485 F 490485 SCHEDULE D, PAGE 2, PART V, LINE 4 THE ENDOWMENT FUNDS ARE TO BE USED FOR THE NEEDY OF DELAWARE COUNTY, IA false false 17764 18349 false 17764 18349 18349 -585 IA true false false false FM BANK 101 E MAIN ST MANCHESTER IA 52057 false false true DELAWARE COUNTY FOOD BANK 421045184 501C3 12866 COST MEALS PROVIDE MEALS SECOND HELPINGS 421045184 501C3 7000 COST MEALS PROVIDE MEALS KIDS IN CRISIS 421045184 501C3 15000 VETERANS MEMORIAL 421045184 501C3 10000 INDIVIDUAL NONCASH GRANTS 3665 COST GOODS FOR NEEDY SCHOLARSHIPS 20 26597 SCHEDULE I, PAGE 1, PART I, LINE 2 THE BOARD OF TRUSTEES FOLLOWS THE INTENT OF EACH FUND IN DECIDING WHEN AND HOW MUCH OF THE FUNDS TO DISBURSE. SCHOLARSHIP ELIGIBILITY IS DETERMINED THROUGH FORMAL APPLICATION MADE TO A COMMITTEE WHO SELECTS THE RECIPIENT, SUBJECT TO FINAL REVIEW AND APPROVAL BY THE SCHOOL COMMITTEE. FORM 990, PAGE 2, PART III, LINE 4D OPERATION SANTA CLAUS FUND - PROVIDE FOR THE LESS FORTUNATE OF DELAWARE COUNTY BY PROVIDING FOOD, CLOTHING, AND TOYS PURCHASED LOCALLY. COMMUNITY CENTER PROJECT FUND - COLLECT FUNDS FOR THE CONTINUED IMPROVEMENT OF THE COMMUNITY RECREATION CENTER FOR THE CITIZENS OF MANCHESTER AND SURROUNDING COMMUNITIES. WEST DELAWARE COUNTY COMMUNITY SCHOOL DISTRICT FUND - MAINTAIN, DEVELOP, INCREASE, AND EXTEND THE FACILITIES AND SERVICES OF WEST DELAWARE SCHOOL DISTRICT. ARE YOU OK FUND - COMPUTERIZED HEALTH CHECK OF ELDERLY RESIDENTS OF DELAWARE COUNTY, IOWA. WEST DELAWARE SCHOOL AUDITORIUM FUND - PROVIDE SUPPORT FOR THE ENHANCEMENT OF THE ARTS PROGRAMS OF WEST DELAWARE SCHOOL DISTRICT. DELAWARE COUNTY DISASTER RECOVERY - MEET THE UNMET NEEDS OF THE CITIZENS OF DELAWARE COUNTY FROM ANY TYPE OF NATURAL DISASTER. FRIENDS OF MUSIC - RAISE FUNDS TO SUPPORT THE MUSIC DEPARTMENT OF THE WEST DELAWARE COUNTY COMMUNITY SCHOOL DISTRICT. WEST DELAWARE BOOSTER CLUB - RAISE FUNDS TO SUPPORT THE EXTRACURRICULAR ACTIVITIES OF THE WEST DELAWARE COUNTY COMMUNITY SCHOOL DISTRICT. DELAWARE COUNTY FOOD PANTRY - ASSIST RESIDENTS OF DELAWARE COUNTY WITH FOOD IN THE EVENT OF A LOST JOB, A FIRE, A TORNADO, A BANK CLOSURE, AND OTHER CIRCUMSTANCES BEYOND A PERSON'S CONTROL. SHELLY FAMILY FOUNDATION - PROVIDE ACADEMIC SCHOLARSHIPS TO GRADUATING SENIORS FROM WEST DELAWARE HIGH SCHOOL AND FUND OTHER COMMUNITY PROJECTS THAT COMPLY WITH THE FOUNDATION'S PURPOSE. JOHN J. JUERGENS MEMORIAL TRUST - TO CONTRIBUTE TO THE GROWTH OF THE CITY OF COLESBURG AND THE SURROUNDING AREA. SECOND HELPINGS - PROVIDE FREE MEALS TO THE POOR AND NEEDY OF DELAWARE COUNTY, IOWA. FRIENDS OF THE CASTLE THEATRE- SUPPORT AND PROMOTE THE ARTS FOR CITIZENS OF DELAWARE COUNTY. YOUTH FOOTBALL PROGRAM - TEACH FUNDAMENTALS AND FUN OF PLAYING FOOTBALL, WHILE TEACHING TEAMWORK AND RESPECT. VETERANS MEMORIAL PROJECT - CONSTRUCT A MEMORIAL FOR ALL VETERANS OF DELAWARE COUNTY, IA. AMERICAN LEGION POST 45 - CUSTODIAN OF FLAGS FOR DOWNTOWN MANCHESTER AND OAKLAND, ST. MARY'S, AND OTHER DELAWARE COUNTY CEMETERIES. RAGBRAI - OPERATING ACCOUNT USED FOR RECORDKEEPING DURING RAGBRAI TOUR THROUGH MANCHESTER. WEST DELAWARE FINE ARTS - FACILITATE ARTS EVENTS AT THE HANSON AUDITORIUM OF WEST DELAWARE COMMUNITY SCHOOL DISTRICT. HARLO COON GRANTS - USED TO HELP THE ELDERLY OF DELAWARE COUNTY HAVE A BETTER LIFE. DELAWARE COUNTY SCHOOLS - USED TO HELP STUDENTS FROM POOR FAMILIES HAVE A BETTER SCHOOL EXPERIENCE. DISCRETIONARY FUND - USED BY DELAWARE COUNTY COMMUNITY SERVICES TO HELP POOR PEOPLE WHO HAVE MONEY PROBLEMS THAT ARE NOT COVERED BY OTHER PROGRAMS. BREAKFAST CLUB - ITS MISSION IS TO HELP ENERGIZE AND ENCOURAGE STUDENTS TO STAY IN SCHOOL AND WORK AT THEIR STUDIES. DELAWARE COUNTY AG GOLF CLASSIC - RAISES FUNDS TO ASSIST THE NEEDY WITH FOOD SECURITY. MANCHESTER DOG PARK - RAISE FUNDS TO BUILD A DOG PARK WOMEN, LAND & LEGACY FOR DELAWARE AND JONES COUNTY CHAPTER - TO ASSIST WOMEN WHO OWN OR MANAGE FARMLAND. MANCHESTER GOOD TO GREAT - RAISE AND DISTRIBUTE FUNDS TO IMPROVE MANCHESTER. FRIENDS OF THE MANCHESTER FISH HATCHERY - RAISE AND SPEND FUNDS TO SUPPORT THE MANCHESTER FISH HATCHERY. BACKBONE AREA ARTISTS TOUR - RAISE AND SPEND FUNDS TO PROMOTE AND ENCOURAGE AREA ARTISTS. FORM 990, PART VI SECTION C, LINE 20, BOOKS IN THE CARE OF: GNB BANK 300 E MAIN MANCHESTER, IA 52057 563-927-3814 F&M BANK 101 E MAIN MANCHESTER, IA 52057 563-927-4475 COMMUNITY SAVINGS BANK 101 E UNION EDGEWOOD, IA 52042 563-928-6425 FARMERS SAVINGS BANK 205 MAIN COLESBURG, IA 52035 563-856-2315 CITIZENS STATE BANK 1218 WEST MAIN STREET, MANCHESTER IA 52057 563-927-8019 FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS MADE AVAILABLE TO THE BOARD OF TRUSTEES FOR REVIEW BEFORE IT IS FILED. FORM 990, PAGE 6, PART VI, LINE 12C BOARD MEMBERS ARE TO GIVE NOTICE OF CONFLICT OF INTEREST AND THEREAFTER REFRAIN FROM DISCUSSING OR VOTING ON ANY TRANSACTION WHERE HE OR SHE HAS A CONFLICT OF INTEREST. FORM 990, PAGE 6, PART VI, LINE 19 DOCUMENTS AVAILABLE TO PUBLIC UPON REQUEST.