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Spencer Community School Foundation

EIN 42-1306327 · Spencer, IA

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthGood89 out of 100GovernanceStrong91 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

TO PROVIDE ENHANCED LEARNING OPPORTUNITIES NOT PROVIDED FOR IN THE SCHOOL DISTRICT BUDGET FOR TEACHERS, STAFF AND STUDENTS.

Income
$559,152
Spending
$597,608
Spent on programs
91%
Reserves
44.6 months of spending
Largest source of income
donations and private grants, 84%
Employees
2
Volunteers
14

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Good: 89 out of 100. Higher than 70% of charities in its peer group (education, $250k to $1m).

  • Reserves

    35 of 35

    Spendable reserves would cover 44.6 months of spending.

  • Debt

    20 of 20

    It owes 0% of what it owns.

  • Living within its means

    4 of 15

    Spending exceeded income by 7% of income.

  • Income trend

    15 of 15

    Income rose 104% on the year before.

  • Spending floor

    15 of 15

    91% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 91 out of 100. Higher than 81% of charities in its peer group (education, $250k to $1m).

  • Independent board

    25 of 25

    14 of 14 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Independent check of accounts

    6 of 15

    Its accounts were not audited or reviewed by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (4)
  1. $378,670 spent. THIS GRANT WAS MADE TO FUND: (1) NEW TEACHER STIPENDS TO SET UP CLASSROOMS (2)AID FOR FLOOD RECOVERY EFFORTS (3) LIFE LEARNING LESSONS TO SPECIAL EDUCATION STUDENTS
  2. $128,364 spent. SCHOLARSHIPS WERE AWARDED TO 74 GRADUATING/GRADUATED SENIORS AT SPENCER HIGH SCHOOL IN ORDER TO HELP THEM DEVELOP AND INCREASE THEIR EDUCATIONAL OPPORTUNITIES. SEE SCHEDULE O FOR THE LIST OF SCHOLARSHOP RECIPIENTS IN THE FISCAL YEAR 2024.
  3. $34,263 spent. 21 "MINI GRANTS" WERE GIVEN OUT TO STUDENTS AND FACULTY OF THE SPENCER COMMUNITY SCHOOL DISTRICT TO HELP MAINTAIN, DEVELOP, INCREASE AND EXTEND THE FACILITIES AND PROVIDE BROADER EDUCATIONAL SERVICE OPPORTUNITIES TO ITS STUDENTS, STAFF, AND FACULTY.
  4. ABRAHAM ARCEOMEREDITH BAKERALEX BALDWINGENSLEY BALLJENNA BENNETTSOPHIE BERNCADEN BROSMANROSS CARLSONAUDRA CHEEVERSDYLAN CONNORCAITLYN CONRADBOSTON DAYALEC EDINGTONLAUREN ELLISNICHOLAS ENSLEYEMMA FASSBENDERSCARLET FINCHLUCAS FISHERDALTON FIKKEMAJACE FULLHARTJULIA GASTELUMHANNAH GEIGERJOHNATHAN GIACOBBETIMOTHY GIACOBBETRINITY GILLISALICIA GRAETTINGERGRACELYN HAMEISTERRYLEE HAMRICKBRETT HOFFMANOLIVIA HUCKFELTOLIVIA JACOBSONKADE JOHNSONWESTON JOHNSONSADIE KAHLEYFAITH KLATTKENDRA LOWEIAIN MACRAEEVE MAKERBENJAMIN MAKIOWEN MANWARRENMAGGIE MCNEAJAXON MORRISELIZABETH MORSEJILLIANNA MOSERCAITLYN MUEGGENBERGSOPHIE MUNSONVAN MUNSONKAYLEE NACHTIGALKEEGAN NISSENJERSEY NORGAARDABIGAIL O'CLAIRGREDDYS OROZCO CORTEDANOMYA ORTIZAURBIE RABELWALKER RABENBERGGABRIEL REIMANKAYLEE ROSACKERABBY SCHMIDTADALYN SCHOELERMANGABRIELLE STAEDTLERAUBRIE STELLRAEGEN STEVENSCONNOR STICKRODTYLER STOREYVERONICA STUDERTYRIANA VAILKAMDYN VAN GELDERPARKER VAN OTTERLOOSARAH WASSOMAUBREIGH WERTSODALYS GARCIA JIMENEZNOAH GOEKENANDREW DEAN

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending June 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since August 1988.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.