2025-12-23T15:03:40-05:00 2025-06-30 420991212 HOGAN - HANSEN PC 3128 BROCKWAY ROAD WATERLOO IA 507015103 990 2024-07-01 421484814 EXCEPTIONAL PERSONS FOUNDATION EXCE 3192326671 760 ANSBOROUGH AVENUE WATERLOO IA 50701 KATIE SLADE EXECUTIVE DIRECTOR 3192326671 2025-12-18 true true STEVEN K DUGGAN CPA P00424293 3192335225 2025-12-10 2024 2025-03-06 01:10:19Z X FRANK ESSER 760 ANSBOROUGH AVE WATERLOO IA 50701 510245 false X N/A X 1998 IA SUPPORTING NONPROFIT ORGANIZATIONS WHOSE MISSION IS TO ASSIST INDIVIDUALS WITH MENTAL AND PHYSICAL DISABILITIES BY CONNECTING PEOPLE, CREATING OPPORTUNITIES AND NURTURING GROWTH. X 14 14 0 20 0 126998 176939 0 136583 109794 0 263581 286733 43342 2214552 0 0 0 0 156074 56465 199416 2271017 64165 -1984284 2072021 0 87737 0 1984284 0 SUPPORTING NONPROFIT ORGANIZATIONS WHOSE MISSION IS TO ASSIST INDIVIDUALS WITH MENTAL AND PHYSICAL DISABILITIES BY CONNECTING PEOPLE, CREATING OPPORTUNITIES AND NURTURING GROWTH. false false 2214467 2214467 EXCEPTIONAL PERSONS, INC: SUPPORTING NONPROFIT ORGANIZATIONS WHOSE MISSION IS TO ASSIST INDIVIDUALS WITH MENTAL AND PHYSICAL DISABILITIES. 85 85 ESSENTIAL NEEDS: SUPPLYING GROCERIES, MEDICATIONS, CLOTHING, EMERGENCY CHILD CARE, RENT ASSISTANCE AND OTHER ASSISTANCE TO PERSONS IN NEED. 2214552 true true false false false false false false true true true false false false false true true false false false false false false false false false false true false true false false false false false false false false false false true false false true false false false true 0 0 0 false false false false false false false false false false false false false false false X 14 14 false true false false false false false true true false false true true true true true true true true false IA X X KRISTIN SNYDER 3192326671 760 ANSBOROUGH AVENUE WATERLOO IA 50701 KATIE SLADE EXECUTIVE DI 0.50 40.00 X 0 158227 33008 JAMES PERRY CFO 0.50 40.00 X 0 100670 4417 FRANK ESSER PRESIDENT 0.50 0.50 X X 0 0 0 HEATHER GUNDERSON VICE PRESIDE 0.50 X X 0 0 0 HILLERY B OBERLE SECRETARY 0.50 X 0 0 0 MATTHEW GARY TREASURER 0.50 0.50 X X 0 0 0 LARRY FOX PAST PRESIDE 0.50 X X 0 0 0 STACEY BENTLEY DIRECTOR 0.50 X 0 0 0 STEVE LINDAMAN DIRECTOR 0.50 0.50 X 0 0 0 JORDAN ALBORN DIRECTOR 0.50 0.50 X 0 0 0 FRANK DARRAH DIRECTOR 0.50 0.50 X 0 0 0 ELIJAH LEE DIRECTOR 0.50 X 0 0 0 DAVE MASON JR DIRECTOR 0.50 X 0 0 0 SUSAN ROLINGER DIRECTOR 0.50 X 0 0 0 GIA SHANNON DIRECTOR 0.50 0.50 X 0 0 0 BRITTNEY WEBER DIRECTOR 0.50 0.50 X 0 0 0 258897 37425 false true false 176939 176939 54094 54094 279212 223512 55700 55700 55700 286733 109794 2214467 2214467 85 85 55479 55479 23 23 COMMUNITY FOUNDATION FEES 517 517 UNITED WAY/PAYPAL FEES 446 446 2271017 2214552 56465 0 29363 4574 1289 8769 8769 1973107 63688 2072021 0 85742 1995 87737 0 X 242382 -1984285 1741902 1984285 1984284 0 2072021 0 -1984284 X false true X true false X X 1 EXCEPTIONAL PERSONS INC EXCEPTIONAL PERSON INC 420794846 7 true 2269946 0 1 2269946 0 true false false false false false false false false false false false false false false true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false 1973106 205016 109794 2287916 1811173 108143 242382 188592 1973106 1690086 244569 77942 201424 1811173 1983772 -14994 -20599 258093 1690086 2003708 65527 439588 524781 1983772 true false 8769 8769 X 286733 286733 286733 2271017 2271017 2271017 SCHEDULE D, PAGE 2, PART V, LINE 4 THE FOUNDATION'S PERMANENTLY RESTRICTED NET ASSETS CONSIST OF PERMANENT ENDOWMENTS OF ASSETS DONATED BY EXCEPTIONAL PERSONS, INC. AND AN INDIVIDUAL DONOR. THE USE OF ENDOWMENT INCOME AND GAINS OR LOSSES ARE UNRESTRICTED. THE CORPUS OF THE ENDOWMENTS ARE NOT ALLOWED TO BE SPENT AND WILL BE HELD IN PERMANENTLY RESTRICTED NET ASSETS UNTIL FURTHER NOTICE FROM EXCEPTIONAL PERSONS, INC. OR THE INDIVIDUAL DONOR. ASSETS AT 06/30/2025 WERE TRANSFERRED TO EXCEPTIONAL PERSONS, INC. UPON DISSOLUTION IN ACCORDANCE WITH THE FOUNDATION'S ARTICLES OF INCORPORATION AND INTERNAL REVENUE CODE. SCHEDULE D, PAGE 3, PART X MANAGEMENT ANNUALLY MAKES AN APPROPRIATE EVALUATION OF ANY UNCERTAIN INCOME TAX POSITIONS BASED UPON CURRENT STATUTES IN COMPLETING THESE FINANCIAL STATEMENTS AND THE NOTES TO THE FINANCIAL STATEMENTS. AS OF JUNE 30, 2025, MANAGEMENT BELIEVES THAT THERE WERE NO UNCERTAIN INCOME TAX POSITIONS FOR WHICH A MATERIAL CHANGE IN THE UNRECOGNIZED EFFECT WOULD BE REASONABLY POSSIBLE WITHIN THE NEXT 12 MONTHS. true EXCEPTIONAL PERSONS INC PO BOX 4090 WATERLOO IA 507044090 420794846 501C3 42258 2172209 FMV INVESTMENTS FURTHER EPI PURPOSE 1 SCHEDULE I, PAGE 1, PART I, LINE 2 EXCEPTIONAL PERSONS FOUNDATION(EPF) PROVIDES GRANT FUNDS TO ITS RELATED ORGANIZATION, EXCEPTIONAL PERSONS, INC.(EPI), FOR WHICH EPI MAKES QUARTERLY REQUESTS. EPF'S BOARD REVIEWS THE REQUESTS AND APPROVES FUNDS PAID TO EPI. X X X false false false false false false false false false KATIE SLADE EXECUTIVE DIRECTOR 158227 10336 22672 191235 CASH 2025-06-30 42258 ACTUAL 420794846 EXCEPTIONAL PERSONS INC PO BOX 4090 WATERLOO IA 507044090 501C3 INVESTMENTS 2025-06-30 2172209 COMPARABLE 420794846 EXCEPTIONAL PERSONS INC PO BOX 4090 WATERLOO IA 507044090 501C3 true false false false true true true false SCHEDULE N, PAGE 1, PART I, LINE 2E THE FOUNDATION IS A SUPPORTING ORGANIZATION UNDER IRC 509(A)(3) OF EXCEPTIONAL PERSONS, INC., A 501(C)(3) ORGANIZATION. THERE ARE CURRENTLY BOARD MEMBERS THAT SERVE BOTH ORGANIZATIONS AND WILL CONTINUE TO SERVE ON THE BOARD OF DIRECTORS FOR EXCEPTIONAL PERSONS, INC. SCHEDULE N THE BOARD OF DIRECTORS OF EXCEPTIONAL PERSONS FOUNDATION APPROVED A RESOLUTION TO DISSOLVE THE ORGANIZATION EFFECTIVE JUNE 30, 2025. THE FOUNDATION HAS DISTRIBUTED ALL REMAINING ASSETS, AFTER PAYMENT OF ANY LIABILITIES, TO THE EXCEPTIONAL PERSONS, INC., A 501(C)(3) ORGANIZATION AS REQUIRED BY ITS ARTICLES OF INCORPORATION, THE STATE OF IOWA, AND THE INTERNAL REVENUE CODE. FORM 990, PAGE 6, PART VI, LINE 3 EXCEPTIONAL PERSONS FOUNDATION HAS NO EMPLOYEES. ALL WORK IS DONE BY EXCEPTIONAL PERSONS, INC.'S EMPLOYEES WHICH INCLUDES MANAGEMENT AND FUNDRAISING SERVICES. FORM 990, PAGE 6, PART VI, LINE 11B THE 990 AND THE ANNUAL AUDIT ARE PRESENTED TO THE BOARD OF DIRECTORS PRIOR TO SUBMITTING THE FORM 990. THE AUDIT FIRM MAKES THE PRESENTATION REVIEWING BOTH DOCUMENTS WITH OFFICERS AND DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 12C THE CONFLICT OF INTEREST POLICY ADDRESSES THE NEED TO DISCLOSE ANY POTENTIAL CONFLICTS AN OFFICER OR DIRECTOR MAY HAVE. THE CONFLICT OF INTEREST FORM IS COMPLETED AND REVIEWED ANNUALLY. ANY CONFLICT ARISING THROUGHOUT THE YEAR IS TO BE DISCLOSED WITH COMPLETION OF A NEW CONFLICT OF INTEREST FORM AT THAT TIME. THE FORMS ARE REVIEWED AND KEPT ON FILE TO ASSURE THE ABSTENTION FROM VOTING FOR ANY ITEM RELATING TO THE CONFLICT OF AN OFFICER OR DIRECTOR. FORM 990, PAGE 6, PART VI, LINE 15A EXCEPTIONAL PERSONS FOUNDATION (EPF) DOES NOT HAVE ANY EMPLOYEES OF ITS OWN. ALL SERVICES ARE CONTRACTED WITH EXCEPTIONAL PERSONS, INC. (EPI). EPI GOES THROUGH A PROCESS OF BOARD APPROVAL FOR ITS OFFICERS, DIRECTORS AND KEY EMPLOYEES. FORM 990, PAGE 6, PART VI, LINE 15B EXCEPTIONAL PERSONS FOUNDATION (EPF) DOES NOT HAVE ANY EMPLOYEES OF ITS OWN. ALL SERVICES ARE CONTRACTED WITH EXCEPTIONAL PERSONS, INC. (EPI). EPI GOES THROUGH A PROCESS OF BOARD APPROVAL FOR ITS OFFICERS, DIRECTORS AND KEY EMPLOYEES. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST MADE TO THE FOUNDATION. REQUESTS ARE FORWARDED TO THE BOARD OF DIRECTORS FOR PROMPT RESPONSE. EXCEPTIONAL PERSONS INC PO BOX 4090 WATERLOO IA 507044090 420794846 SERVICES IA 501C3 7 NA false false true false false false false false false false false false false false false false true false false false EXCEPTIONAL PERSONS INC B 2214467 ACTUAL AMOUNT EXCEPTIONAL PERSONS INC P 55479 ACTUAL AMOUNT