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Nonprofit · EIN 42-6485539

ELMER L SMITH SCHOLARSHIP SCHOOL TRUST

Also known as SHADLE SAUNDRA TTEE

Tax-exempt · GLIDDEN, IA 51443

Financials

$29K$50K2023$70K$49K2024$57K$52K2025
Revenue Expenses · by fiscal year end
Financials of ELMER L SMITH SCHOLARSHIP SCHOOL TRUST by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$57,247$52,070$5,177$1,266,393$0$1,266,393
December 31, 2024990$69,910$48,519$21,391$1,237,487$0$1,237,487
December 31, 2023990$29,243$49,979-$20,736$1,233,627$0$1,233,627
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$0
Program service revenue
$0
Investment income
$57,247
Net gain from sales of assets
-$30
Other revenue
$0

Expenses

Grants and similar amounts paid
$42,052
Compensation of officers, directors and key employees
$0
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0
Legal fees
$607
Program services (functional)
$42,052
Management and general (functional)
$10,018

Balance sheet and other

Total assets, start of year
$1,237,487
Total assets, end of year
$1,266,393
Total liabilities, end of year
$0
Net assets, end of year
$1,266,393
Publicly traded securities
$1,233,901
Net assets with donor restrictions
$1,266,393
Gross receipts
$1,443,292
Employees
0
Year formed
1992
State of legal domicile
IA

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended December 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
Andy ThielenTrustee
Trustee or director
2$0
Michael SchulzeTrustee
Trustee or director
2$0
Brandon SquibbTrustee
Trustee or director
2$0
Todd KoehlerTrustee
Trustee or director
2$0
Tyler RohrbeckTrustee
Trustee or director
2$0
990 for the year ended December 31, 2024: 5 people
NameTitleHours / weekCompensation
Andy ThielenTrustee
Trustee or director
2$0
Michael SchulzeTrustee
Trustee or director
2$0
Brandon SquibbTrustee
Trustee or director
2$0
Todd KoehlerTrustee
Trustee or director
2$0
Tyler RohrbeckTrustee
Trustee or director
2$0
990 for the year ended December 31, 2023: 5 people
NameTitleHours / weekCompensation
Andy ThielenTrustee
Trustee or director
2$0
Michael SchulzeTrustee
Trustee or director
2$0
Brandon SquibbTrustee
Trustee or director
2$0
Todd KoehlerTrustee
Trustee or director
2$0
Tyler RohrbeckTrustee
Trustee or director
2$0

Address and contacts

Address (IRS master file)
602 IDAHO ST, GLIDDEN, IA 51443-7715
Signed the 990
Todd Koehler, Trustee
Phone
(712) 659-3411
Return prepared by
Neu Minnich & Comito PC

Mission

Education & Scholarships

990 for the year ended December 31, 2025

Program accomplishments

  • Used for the general education of all students in the Glidden-Ralston Community School District
    Expenses $20,651
  • Post high school education scholarships for 11 students of Glidden-Ralston High School
    Expenses $20,651
  • Other annual charitable contributions required by the Last Will and Testament of Elmer L. Smith, Settlor of the trust.
    Expenses $750

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
42-6485539
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Supporting organization (509(a)(3))
Donations deductible (Pub 78)
Supporting organization of unknown type
Exempt since
1993
Accounting year ends
December
Files
Form 990 or 990-EZ
Category (NTEE)
Education (B20I)
Assets (IRS master file)
$1,266,393
Income (IRS master file)
$1,443,292

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$57,247$52,070$1,266,393XML
990December 2024$69,910$48,519$1,237,487XML
990December 2023$29,243$49,979$1,233,627XML
990December 2022$21,433$30,997$1,185,458IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2018–––IRS

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 42-6485539).

Questions about ELMER L SMITH SCHOLARSHIP SCHOOL TRUST

What is the EIN of ELMER L SMITH SCHOLARSHIP SCHOOL TRUST?
The employer identification number (EIN) of ELMER L SMITH SCHOLARSHIP SCHOOL TRUST is 42-6485539.
Is ELMER L SMITH SCHOLARSHIP SCHOOL TRUST tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1993.
Are donations to ELMER L SMITH SCHOLARSHIP SCHOOL TRUST tax-deductible?
Yes. It is listed in IRS Publication 78 (Supporting organization of unknown type).
Which annual return does ELMER L SMITH SCHOLARSHIP SCHOOL TRUST file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of ELMER L SMITH SCHOLARSHIP SCHOOL TRUST due?
The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did ELMER L SMITH SCHOLARSHIP SCHOOL TRUST last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2025.
Who are the officers and directors of ELMER L SMITH SCHOLARSHIP SCHOOL TRUST?
The 990 for the year ended December 31, 2025 lists 5 people; 0 received compensation from the organization.
How much revenue does ELMER L SMITH SCHOLARSHIP SCHOOL TRUST have?
On its 990 for the year ended December 31, 2025 it reported revenue of $57,247, expenses of $52,070 and total assets of $1,266,393 at year end.

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