PETER C KESLING FOUNDATION: Form 990PF, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- PETER C KESLING FOUNDATION (EIN 35-6377932)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-11-15
- IRS object ID
- 202413209349105391
- Schema version
- 2023v5.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990-PF
- Schedule B
- Accounting Fees Schedule
- Depreciation Schedule
- Investments Corp Bonds Schedule
- Investments Corp Stock Schedule
- Investments Land Schedule2
- Investments Other Schedule2
- Land Etc Schedule2
- Other Assets Schedule
- Other Expenses Schedule
- Other Income Schedule2
- Other Increases Schedule
- Other Professional Fees Schedule
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-11-15T13:39:02+00:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 350921680 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CROWE LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 225 West Wacker Drive Suite 2600 | AddressLine1Txt |
| City | Chicago | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 606061224 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 356377932 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Peter C and Charlene J Kesling Foundation | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | PETE | BusinessNameControlTxt |
| Phone | 2197852591 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2405 Indiana Avenue 2 | AddressLine1Txt |
| City | La Porte | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46350 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Kenneth Keber | PersonNm |
| Person Title | Trustee | PersonTitleTxt |
| Phone | 2193261337 | PhoneNum |
| Signature | 2024-11-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Jennifer Burke | PreparerPersonNm |
| PTIN | P01342224 | PTIN |
| Phone | 3128997000 | PhoneNum |
| Preparation | 2024-11-15 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $6,234,306 | FMVAssetsEOYAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contri Rcvd Rev And Expnss | $1,559,581 | ContriRcvdRevAndExpnssAmt |
| Interest On Sav Rev And Expnss | $57 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $57 | InterestOnSavNetInvstIncmAmt |
| Dividends Rev And Expnss | $60,730 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $60,730 | DividendsNetInvstIncmAmt |
| Gross Rents Rev And Expnss | $4,100 | GrossRentsRevAndExpnssAmt |
| Net Rental Income Or Loss | $4,100 | NetRentalIncomeOrLossAmt |
| Net Gain Sale Ast Rev And Expnss | $20,051 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $133,827 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $20,051 | CapGainNetIncmNetInvstIncmAmt |
| Gross Sales Less Ret And Allwnc | $0 | GrossSalesLessRetAndAllwncAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
| Gross Profit Rev And Expnss | $0 | GrossProfitRevAndExpnssAmt |
| Other Income Rev And Expnss | $2,619 | OtherIncomeRevAndExpnssAmt |
| Other Income Net Invst Incm | $2,619 | OtherIncomeNetInvstIncmAmt |
| Other Income Adj Net Incm | $0 | OtherIncomeAdjNetIncmAmt |
| Total Rev And Expnss | $1,647,138 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $83,457 | TotalNetInvstIncmAmt |
| Total Adj Net Incm | $0 | TotalAdjNetIncmAmt |
| Legal Fees Rev And Expnss | $0 | LegalFeesRevAndExpnssAmt |
| Legal Fees Net Invst Incm | $0 | LegalFeesNetInvstIncmAmt |
| Legal Fees Adj Net Incm | $0 | LegalFeesAdjNetIncmAmt |
| Legal Fees Dsbrs Chrtbl | $0 | LegalFeesDsbrsChrtblAmt |
| Accounting Fees Rev And Expnss | $5,363 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $2,682 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Adj Net Incm | $0 | AccountingFeesAdjNetIncmAmt |
| Accounting Fees Chrtbl Prps | $2,681 | AccountingFeesChrtblPrpsAmt |
| Other Prof Fees Rev And Expnss | $2,278 | OtherProfFeesRevAndExpnssAmt |
| Other Prof Fees Net Invst Incm | $2,278 | OtherProfFeesNetInvstIncmAmt |
| Other Prof Fees Adj Net Incm | $0 | OtherProfFeesAdjNetIncmAmt |
| Other Prof Fees Dsbrs Chrtbl | $0 | OtherProfFeesDsbrsChrtblAmt |
| Taxes Rev And Expnss | $2,886 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $1,405 | TaxesNetInvstIncmAmt |
| Taxes Adj Net Incm | $0 | TaxesAdjNetIncmAmt |
| Taxes Dsbrs Chrtbl | $1,405 | TaxesDsbrsChrtblAmt |
| Deprec And Dpltn Rev And Expnss | $4,751 | DeprecAndDpltnRevAndExpnssAmt |
| Deprec And Dpltn Net Invst Incm | $0 | DeprecAndDpltnNetInvstIncmAmt |
| Deprec And Dpltn Adj Net Incm | $0 | DeprecAndDpltnAdjNetIncmAmt |
| Other Expenses Rev And Expnss | $19,055 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $0 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Adj Net Incm | $0 | OtherExpensesAdjNetIncmAmt |
| Other Expenses Dsbrs Chrtbl | $19,055 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $34,333 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $6,365 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Adj Net Incm | $0 | TotOprExpensesAdjNetIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $23,141 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $144,960 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $144,960 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $179,293 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $6,365 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Adj Net Incm | $0 | TotalExpensesAdjNetIncmAmt |
| Total Expenses Dsbrs Chrtbl | $168,101 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $1,467,845 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $77,092 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $0 | AdjustedNetIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sav And Temp Cash Invst BOY | $20,807 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $101,941 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $101,941 | SavAndTempCashInvstEOYFMVAmt |
| Acct Rcvbl BOY | $0 | AcctRcvblBOYAmt |
| Acct Rcvbl EOY | $0 | AcctRcvblEOYAmt |
| Acct Rcvbl EOYFMV | $0 | AcctRcvblEOYFMVAmt |
| Pledges Rcvbl BOY | $0 | PledgesRcvblBOYAmt |
| Pledges Rcvbl EOY | $0 | PledgesRcvblEOYAmt |
| Pledges Rcvbl EOYFMV | $0 | PledgesRcvblEOYFMVAmt |
| Rcvbl From Officers BOY | $0 | RcvblFromOfficersBOYAmt |
| Rcvbl From Officers EOY | $0 | RcvblFromOfficersEOYAmt |
| Rcvbl From Officers EOYFMV | $0 | RcvblFromOfficersEOYFMVAmt |
| Other Nts And Loans Rcvbl | $0 | OtherNtsAndLoansRcvblAmt |
| Other Rcvbl Allwnc Dbtfl Acct | $0 | OtherRcvblAllwncDbtflAcctAmt |
| Other Nts And Loans Rcvbl BOY | $0 | OtherNtsAndLoansRcvblBOYAmt |
| Other Nts And Loans Rcvbl EOY | $0 | OtherNtsAndLoansRcvblEOYAmt |
| Other Nts And Loans Rcvbl EOYFMV | $0 | OtherNtsAndLoansRcvblEOYFMVAmt |
| US Government Obligations BOY | $0 | USGovernmentObligationsBOYAmt |
| US Government Obligations EOY | $0 | USGovernmentObligationsEOYAmt |
| US Govt Obligations EOYFMV | $0 | USGovtObligationsEOYFMVAmt |
| Corporate Stock BOY | $529,629 | CorporateStockBOYAmt |
| Corporate Stock EOY | $1,198,041 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $2,078,170 | CorporateStockEOYFMVAmt |
| Corporate Bonds BOY | $129,990 | CorporateBondsBOYAmt |
| Corporate Bonds EOY | $456,996 | CorporateBondsEOYAmt |
| Corporate Bonds EOYFMV | $460,883 | CorporateBondsEOYFMVAmt |
| Invst Land Cost Or Other Basis | $737,370 | InvstLandCostOrOtherBasisAmt |
| Invst Land Accum Depreciation | $0 | InvstLandAccumDepreciationAmt |
| Land Bldg Investments BOY | $737,370 | LandBldgInvestmentsBOYAmt |
| Land Bldg Investments EOY | $737,370 | LandBldgInvestmentsEOYAmt |
| Land Bldg Investments EOYFMV | $744,300 | LandBldgInvestmentsEOYFMVAmt |
| Other Investments BOY | $27,269 | OtherInvestmentsBOYAmt |
| Other Investments EOY | $534,495 | OtherInvestmentsEOYAmt |
| Other Investments EOYFMV | $542,322 | OtherInvestmentsEOYFMVAmt |
| Land Bldg Equip Cost Or Other Bss | $258,281 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $154,967 | LandBldgEquipAccumDeprecAmt |
| Land BOY | $108,065 | LandBOYAmt |
| Land EOY | $103,314 | LandEOYAmt |
| Land EOYFMV | $103,314 | LandEOYFMVAmt |
| Other Assets BOY | $529,294 | OtherAssetsBOYAmt |
| Other Assets EOY | $618,368 | OtherAssetsEOYAmt |
| Other Assets EOYFMV | $2,203,376 | OtherAssetsEOYFMVAmt |
| Total Assets BOY | $2,082,424 | TotalAssetsBOYAmt |
| Total Assets EOY | $3,750,525 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $6,234,306 | TotalAssetsEOYFMVAmt |
| Loans From Officers BOY | $0 | LoansFromOfficersBOYAmt |
| Loans From Officers EOY | $0 | LoansFromOfficersEOYAmt |
| Mortgages And Notes Payable BOY | $0 | MortgagesAndNotesPayableBOYAmt |
| Mortgages And Notes Payable EOY | $0 | MortgagesAndNotesPayableEOYAmt |
| Total Liabilities BOY | $0 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
| Capital Stock BOY | $1,976,268 | CapitalStockBOYAmt |
| Capital Stock EOY | $1,976,268 | CapitalStockEOYAmt |
| Retained Earning BOY | $106,156 | RetainedEarningBOYAmt |
| Retained Earning EOY | $1,774,257 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $2,082,424 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $3,750,525 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $2,082,424 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $3,750,525 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $2,082,424 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $1,467,845 | ExcessRevenueOverExpensesAmt |
| Other Increases | $200,256 | OtherIncreasesAmt |
| Subtotal | $3,750,525 | SubtotalAmt |
| Other Decreases | $0 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $3,750,525 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Property | PUBLICLY TRADED SECURITIES | PropertyDesc |
| How Acquired | P | HowAcquiredCd |
| Gross Sales Price | $133,827 | GrossSalesPriceAmt |
| Cost Or Other Basis | $113,776 | CostOrOtherBasisAmt |
| Gain Or Loss | $20,051 | GainOrLossAmt |
| Excess FMV Over Adjusted Bss | $0 | ExcessFMVOverAdjustedBssAmt |
| Gains Minus Excess Or Losses | $20,051 | GainsMinusExcessOrLossesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $20,051 | CapitalGainNetIncomeAmt |
| Net Short Term Capital Gain Loss | $0 | NetShortTermCapitalGainLossAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $1,072 | InvestmentIncomeExciseTaxAmt |
| Subtotal | $1,072 | SubtotalAmt |
| Tax Based On Investment Income | $1,072 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $1,327 | EstimatedPlusOvpmtIncmTxAmt |
| Extsn Request Income Tax Paid | $2,000 | ExtsnRequestIncomeTaxPaidAmt |
| Total Payments And Credits | $3,327 | TotalPaymentsAndCreditsAmt |
| Overpayment | $2,255 | OverpaymentAmt |
| Applied To ES Tax | $2,255 | AppliedToESTaxAmt |
| Refund | $0 | RefundAmt |
Statements Regarding Acty StatementsRegardingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Acty | false | LegislativePoliticalActyInd |
| More Than100 Spent | false | MoreThan100SpentInd |
| Form1120 POL Filed | false | Form1120POLFiledInd |
| Section4955 Organization Tax | $0 | Section4955OrganizationTaxAmt |
| Section4955 Managers Tax | $0 | Section4955ManagersTaxAmt |
| Tax Reimbursed | $0 | TaxReimbursedAmt |
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Changes To Articles Or Bylaws | false | ChangesToArticlesOrBylawsInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | Yes (true) | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (true) | AtLeast5000InAssetsInd |
| Org Report Or Register State | IN | OrgReportOrRegisterStateCd |
| Form990 PF Filed With Atty Gen | Yes (true) | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | false | PrivateOperatingFoundationInd |
| New Substantial Contributors | false | NewSubstantialContributorsInd |
| Own Controlled Entity | false | OwnControlledEntityInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (true) | ComplyWithPublicInspRqrInd |
| Website Address | N/A | WebsiteAddressTxt |
| Individual With Books | Susanne Kamont | IndividualWithBooksNm |
| Phone | 2193261337 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2405 Indiana Ave | AddressLine1Txt |
| City | Laporte | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46350 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Accounts Question | false | ForeignAccountsQuestionInd |
Statements Regarding Acty4720 StatementsRegardingActy4720Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exch Disqualified Prsn | false | SaleOrExchDisqualifiedPrsnInd |
| Brrw Or Lend Disqualified Prsn | false | BrrwOrLendDisqualifiedPrsnInd |
| Furn Goods Disqualified Prsn | false | FurnGoodsDisqualifiedPrsnInd |
| Pay Comp Disqualified Prsn | false | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | false | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | false | PaymentToGovernmentOfficialInd |
| Uncorrected Prior Acts | false | UncorrectedPriorActsInd |
| Undistributed Income PY | false | UndistributedIncomePYInd |
| Business Holdings | false | BusinessHoldingsInd |
| Jeopardy Investments | false | JeopardyInvestmentsInd |
| Uncorrected PY Jeopardy Invst | false | UncorrectedPYJeopardyInvstInd |
| Influence Legislation | false | InfluenceLegislationInd |
| Influence Election | false | InfluenceElectionInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Noncharitable Purpose | false | NoncharitablePurposeInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp
Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (3 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|---|---|---|---|
| Charlene J Kesling | ||||||||
| 2405 Indiana Avenue | La Porte | IN | 46350 | Trustee | 1.000 | $0 | $0 | $0 |
| Susanne Kamont | ||||||||
| 2405 Indiana Avenue | La Porte | IN | 46350 | Trustee | 0.100 | $0 | $0 | $0 |
| Kenneth Keber | ||||||||
| 2405 Indiana Avenue | La Porte | IN | 46350 | Trustee | 0.100 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Employee Paid Over50k | 0 | OtherEmployeePaidOver50kCnt |
| Contractor Paid Over50k | 0 | ContractorPaidOver50kCnt |
Sum Of Program Related Invst SumOfProgramRelatedInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $1,837,082 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $64,224 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $749,516 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $2,650,822 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Adjusted Total FMV Of Unused Ast | $2,650,822 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $39,762 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $2,611,060 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $130,553 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $130,553 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $1,072 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $1,072 | TotalTaxAmt |
| Distributable Before Adj | $129,481 | DistributableBeforeAdjAmt |
| Distributable Before Ded | $129,481 | DistributableBeforeDedAmt |
| Distributable As Adjusted | $129,481 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $168,101 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $0 | ProgramRelatedInvstTotalAmt |
| Set Aside Cash Distri Test | $0 | SetAsideCashDistriTestAmt |
| Qualifying Distributions | $168,101 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $129,481 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $91,251 | UndistributedIncomePYAmt |
| Prior Year2 | 2020 | PriorYear2Yr |
| Prior Year3 | 2019 | PriorYear3Yr |
| Total For Prior Years | $0 | TotalForPriorYearsAmt |
| Excess Distribution Cyov Yr5 | $0 | ExcessDistributionCyovYr5Amt |
| Excess Distribution Cyov Yr4 | $0 | ExcessDistributionCyovYr4Amt |
| Excess Distribution Cyov Yr3 | $0 | ExcessDistributionCyovYr3Amt |
| Excess Distribution Cyov Yr2 | $0 | ExcessDistributionCyovYr2Amt |
| Excess Distribution Cyov Yr1 | $0 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $0 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $168,101 | QualifyingDistributionsAmt |
| Applied To Year1 | $91,251 | AppliedToYear1Amt |
| Applied To Prior Years | $0 | AppliedToPriorYearsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $76,850 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $0 | RemainingDistriFromCorpusAmt |
| Excess Distribution Cyov App CY | $0 | ExcessDistributionCyovAppCYAmt |
| Total Corpus | $0 | TotalCorpusAmt |
| Prior Year Undistributed Incm | $0 | PriorYearUndistributedIncmAmt |
| Taxable1 | $0 | Taxable1Amt |
| Taxable2 | $0 | Taxable2Amt |
| Undistributed Income CY | $52,631 | UndistributedIncomeCYAmt |
| Corpus Distri170b1 E Or4942g3 | $0 | CorpusDistri170b1EOr4942g3Amt |
| Excess Distri Cyov From Yr5 | $0 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $0 | ExcessDistriCyovToNextYrAmt |
| Excess From Year4 | $0 | ExcessFromYear4Amt |
| Excess From Year3 | $0 | ExcessFromYear3Amt |
| Excess From Year2 | $0 | ExcessFromYear2Amt |
| Excess From Year1 | $0 | ExcessFromYear1Amt |
| Excess From Current Year | $0 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Shareholder Manager | None | ShareholderManagerNm |
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LAPORTE COUNTY HISTORICAL SOCIETY | BusinessNameLine1Txt |
Recipient US Address RecipientUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2405 INDIANA AVE Suite 1 | AddressLine1Txt |
| City | LaPorte | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46350 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Relationship | none | RecipientRelationshipTxt |
| Recipient Foundation Status | PC | RecipientFoundationStatusTxt |
| Grant Or Contribution Purpose | General Support | GrantOrContributionPurposeTxt |
| Amt | $144,960 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $144,960 | TotalGrantOrContriPdDurYrAmt |
| Total Grant Or Contri Apprv Fut | $0 | TotalGrantOrContriApprvFutAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $57 | ExclusionAmt |
Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $60,730 | ExclusionAmt |
Net Rntl Incm Re Not Debt Fincd Prop NetRntlIncmReNotDebtFincdProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 16 | ExclusionCd |
| Exclusion | $4,100 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 18 | ExclusionCd |
| Exclusion | $20,051 | ExclusionAmt |
Other Revenue Described OtherRevenueDescribedGrp (2 entries)
| DescDesc | ExclusionExclusionCd | ExclusionExclusionAmt |
|---|---|---|
| Other Income | 14 | $2,619 |
| Income from passthrough investment |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $0 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | $87,557 | ExclusionAmt |
| Related Or Exempt Function Incm | $0 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $87,557 | TotalIncomeProducingActyAmt |
Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Nonchrtbl EO | false | TrnsfrOfCashToNonchrtblEOInd |
| Trnsfr Other Asset Nonchrtbl EO | false | TrnsfrOtherAssetNonchrtblEOInd |
| Sales Or Exchanges Of Assets | false | SalesOrExchangesOfAssetsInd |
| Purchase Of Assets Nonchrtbl EO | false | PurchaseOfAssetsNonchrtblEOInd |
| Rental Of Facilities Oth Assets | false | RentalOfFacilitiesOthAssetsInd |
| Reimbursement Arrangements | false | ReimbursementArrangementsInd |
| Loans Or Loan Guarantees | false | LoansOrLoanGuaranteesInd |
| Performance Of Services Etc | false | PerformanceOfServicesEtcInd |
| Sharing Of Facilities Etc | false | SharingOfFacilitiesEtcInd |
| Relationships Nonchrtbl EO | false | RelationshipsNonchrtblEOInd |
Schedule B IRS990ScheduleB
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| General Rule | Yes (X) | GeneralRuleInd |
Contributor Information ContributorInformationGrp (6 entries)
| ContributorContributorNum | Address Line1ContributorUSAddress/AddressLine1Txt | CityContributorUSAddress/CityNm | State AbbreviationContributorUSAddress/StateAbbreviationCd | ZIPContributorUSAddress/ZIPCd | Total ContributionsTotalContributionsAmt | Noncash ContributionNoncashContributionInd | Person ContributionPersonContributionInd |
|---|---|---|---|---|---|---|---|
| Christopher Kesling | |||||||
| 1 | 22 Green Acres | Laporte | IN | 46350 | $24,150 | Yes (X) | |
| The Estate of Emily A Kesling | |||||||
| 2 | 2405 Indiana Ave | LaPorte | IN | 46350 | $29,000 | Yes (X) | |
| The Estate of Dr Peter Kesling | |||||||
| 3 | 2405 Indiana Ave | Laporte | IN | 46350 | $918,174 | Yes (X) | |
| The Estate of Dianne Keenan | |||||||
| 4 | 2405 INDIANA AVENUE | LaPorte | IN | 46350 | $80,157 | Yes (X) | |
| The Estate of Adam W Kesling | |||||||
| 5 | 2405 INDIANA AVE | LaPorte | IN | 46350 | $18,000 | Yes (X) | |
| The Estate of Charlene J Kesling | |||||||
| 6 | 2405 Indiana Ave | LaPorte | IN | 46350 | $490,100 | Yes (X) | |
Non Cash Property Contribution NonCashPropertyContributionGrp (4 entries)
| ContributorContributorNum | Noncash PropertyNoncashPropertyDesc | Fair Market ValueFairMarketValueAmt | ReceivedReceivedDt |
|---|---|---|---|
| 1 | 1965 Ford Mustang Convertible | $24,150 | 2023-12-08 |
| 2 | 1957 Dodge Coronet | $29,000 | 2023-09-12 |
| 5 | 1911 Ford Pickup | $18,000 | 2023-09-30 |
| 6 | 220 shares of Barn Yard, Inc. | $490,100 | 2023-12-28 |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | Accounting Fees | CategoryTxt |
| Amt | $5,363 | Amt |
| Net Investment Income | $2,682 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $2,681 | DisbursementsCharitablePrpsAmt |
Depreciation Schedule DepreciationSchedule
Depreciation Property DepreciationPropertyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Property | FIXED ASSETS | PropertyDesc |
| Current Year Expense | $4,751 | CurrentYearExpenseAmt |
Investments Corp Bonds Schedule InvestmentsCorpBondsSchedule
Investments Corporate Bonds InvestmentsCorporateBondsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond | INVESTMENTS - CORPORATE BONDS | BondNm |
| EOY Book Value | $456,996 | EOYBookValueAmt |
| EOYFMV | $460,883 | EOYFMVAmt |
Investments Corp Stock Schedule InvestmentsCorpStockSchedule
Investments Corporate Stock InvestmentsCorporateStockGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Stock | INVESTMENTS - CORPORATE STOCK | StockNm |
| EOY Book Value | $1,198,041 | EOYBookValueAmt |
| EOYFMV | $2,078,170 | EOYFMVAmt |
Investments Land Schedule2 InvestmentsLandSchedule2
Investment Land InvestmentLandGrp (4 entries)
| Category Or ItemCategoryOrItemTxt | Cost Or Other BasisCostOrOtherBasisAmt | Book ValueBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|---|
| LITTLE STONE HOUSE | $396,504 | $396,504 | $92,500 |
| DOOR PRAIRIE BARN AND IMPROVEMENTS | $236,295 | $236,295 | $545,000 |
| OTHER LAND HELD FOR INVESTMENT | $100,000 | $100,000 | $100,000 |
| HISTORICAL BUILDING | $4,571 | $4,571 | $6,800 |
Investments Other Schedule2 InvestmentsOtherSchedule2
Investments Other InvestmentsOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category Or Item | OTHER INVESTMENTS | CategoryOrItemTxt |
| Listed At Cost Or FMV | FMV | ListedAtCostOrFMVCd |
| Book Value | $534,495 | BookValueAmt |
| EOYFMV | $542,322 | EOYFMVAmt |
Land Etc Schedule2 LandEtcSchedule2
Land Etc LandEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category Or Item | Land, buildings, and equipment | CategoryOrItemTxt |
| Cost Or Other Basis | $258,281 | CostOrOtherBasisAmt |
| Accumulated Depreciation | $154,967 | AccumulatedDepreciationAmt |
| Book Value | $103,314 | BookValueAmt |
| EOYFMV | $103,314 | EOYFMVAmt |
Other Assets Schedule OtherAssetsSchedule
Other Assets Schedule OtherAssetsScheduleGrp (3 entries)
| DescDesc | BOY Book ValueBOYBookValueAmt | EOY Book ValueEOYBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|---|
| CLASSIC AUTOS | $443,281 | $510,756 | $2,101,905 |
| ARTWORK | $59,694 | $81,293 | $75,152 |
| BOOKS | $26,319 | $26,319 | $26,319 |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (5 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|
| Titles & Licenses | $90 | $90 |
| Repairs & Maintenance | $14,830 | $14,830 |
| Utilities | $1,063 | $1,063 |
| Appraisal - Vehicles | $972 | $972 |
| Auto Expense | $2,100 | $2,100 |
Other Income Schedule2 OtherIncomeSchedule2
Other Income Detail OtherIncomeDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Other Income | Desc |
| Revenue And Expenses Per Books | $2,619 | RevenueAndExpensesPerBooksAmt |
| Net Investment Income | $2,619 | NetInvestmentIncomeAmt |
Other Increases Schedule OtherIncreasesSchedule
Other Increases Detail OtherIncreasesDetail (2 entries)
| DescDesc | AmtAmt |
|---|---|
| Prior period adjustment - Mural | $166,560 |
| Unrealized gain | $33,696 |
Other Professional Fees Schedule OtherProfessionalFeesSchedule
Other Professional Fees Detail OtherProfessionalFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | Dean Investment Management Fees | CategoryTxt |
| Amt | $2,278 | Amt |
| Net Investment Income | $2,278 | NetInvestmentIncomeAmt |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail (2 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| Property Taxes | $2,810 | $1,405 | $1,405 |
| Federal Excise Tax | $76 |