LEONARD RUSSELL BRASEL MEMORIAL FOUNDATION: Form 990PF, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- LEONARD RUSSELL BRASEL MEMORIAL FOUNDATION (EIN 84-6227992)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-11-12
- IRS object ID
- 202433179349103123
- 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
- Depreciation Schedule
- Investments Land Schedule2
- Other Assets Schedule
- Other Expenses Schedule
- Other Income Schedule2
- Other Increases Schedule
- Other Liabilities Schedule
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-11-12T16:06:05-06:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 841046243 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HANSON & CO CPAS | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4100 E MISSISSIPPI AVE 17TH FL | AddressLine1Txt |
| City | DENVER | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80246 | 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 | 846227992 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LEONARD BRASEL MEMORIAL FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LEON | BusinessNameControlTxt |
| Phone | 3039131232 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5770 S BEECH COURT | AddressLine1Txt |
| City | GREENWOOD VILLAGE | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80121 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | TIMOTHY BRASEL | PersonNm |
| Person Title | TRUSTEE | PersonTitleTxt |
| Phone | 3039131232 | PhoneNum |
| Signature | 2024-11-07 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | BRUCE BEATH CPA | PreparerPersonNm |
| PTIN | P02290266 | PTIN |
| Phone | 3033881010 | PhoneNum |
| Preparation | 2024-11-07 | 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 | $128,348 | FMVAssetsEOYAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Gross Rents Rev And Expnss | $15,025 | GrossRentsRevAndExpnssAmt |
| Net Rental Income Or Loss | -$20,020 | NetRentalIncomeOrLossAmt |
| Net Gain Sale Ast Rev And Expnss | -$3,600 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $3,181 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $0 | CapGainNetIncmNetInvstIncmAmt |
| Other Income Rev And Expnss | $166 | OtherIncomeRevAndExpnssAmt |
| Other Income Net Invst Incm | $166 | OtherIncomeNetInvstIncmAmt |
| Other Income Adj Net Incm | $0 | OtherIncomeAdjNetIncmAmt |
| Total Rev And Expnss | $11,591 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $166 | TotalNetInvstIncmAmt |
| Total Adj Net Incm | $0 | TotalAdjNetIncmAmt |
| Comp Ofcr Dir Trst Rev And Expnss | $0 | CompOfcrDirTrstRevAndExpnssAmt |
| Comp Ofcr Dir Trst Net Invst Incm | $0 | CompOfcrDirTrstNetInvstIncmAmt |
| Comp Ofcr Dir Trst Adj Net Incm | $0 | CompOfcrDirTrstAdjNetIncmAmt |
| Comp Ofcr Dir Trst Dsbrs Chrtbl | $0 | CompOfcrDirTrstDsbrsChrtblAmt |
| Taxes Rev And Expnss | $6,308 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $0 | TaxesNetInvstIncmAmt |
| Taxes Adj Net Incm | $0 | TaxesAdjNetIncmAmt |
| Taxes Dsbrs Chrtbl | $0 | TaxesDsbrsChrtblAmt |
| Deprec And Dpltn Rev And Expnss | $8,251 | DeprecAndDpltnRevAndExpnssAmt |
| Deprec And Dpltn Net Invst Incm | $0 | DeprecAndDpltnNetInvstIncmAmt |
| Deprec And Dpltn Adj Net Incm | $0 | DeprecAndDpltnAdjNetIncmAmt |
| Other Expenses Rev And Expnss | $20,595 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $0 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Adj Net Incm | $0 | OtherExpensesAdjNetIncmAmt |
| Other Expenses Dsbrs Chrtbl | $0 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $35,154 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $0 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Adj Net Incm | $0 | TotOprExpensesAdjNetIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $0 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $3,955 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $3,955 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $39,109 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $0 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Adj Net Incm | $0 | TotalExpensesAdjNetIncmAmt |
| Total Expenses Dsbrs Chrtbl | $3,955 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | -$27,518 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $166 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $0 | AdjustedNetIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $5,412 | CashBOYAmt |
| Cash EOY | $534 | CashEOYAmt |
| Cash EOYFMV | $534 | CashEOYFMVAmt |
| Acct Rcvbl | $6,208 | AcctRcvblAmt |
| Acct Rcvbl BOY | $6,427 | AcctRcvblBOYAmt |
| Acct Rcvbl EOY | $6,208 | AcctRcvblEOYAmt |
| Acct Rcvbl EOYFMV | $6,208 | AcctRcvblEOYFMVAmt |
| Invst Land Cost Or Other Basis | $464,448 | InvstLandCostOrOtherBasisAmt |
| Invst Land Accum Depreciation | $342,842 | InvstLandAccumDepreciationAmt |
| Land Bldg Investments BOY | $129,857 | LandBldgInvestmentsBOYAmt |
| Land Bldg Investments EOY | $121,606 | LandBldgInvestmentsEOYAmt |
| Land Bldg Investments EOYFMV | $121,606 | LandBldgInvestmentsEOYFMVAmt |
| Other Assets BOY | $63,153 | OtherAssetsBOYAmt |
| Other Assets EOY | $63,307 | OtherAssetsEOYAmt |
| Other Assets EOYFMV | $0 | OtherAssetsEOYFMVAmt |
| Total Assets BOY | $204,849 | TotalAssetsBOYAmt |
| Total Assets EOY | $191,655 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $128,348 | TotalAssetsEOYFMVAmt |
| Loans From Officers BOY | $6,188 | LoansFromOfficersBOYAmt |
| Loans From Officers EOY | $17,251 | LoansFromOfficersEOYAmt |
| Other Liabilities BOY | $3,327 | OtherLiabilitiesBOYAmt |
| Other Liabilities EOY | $0 | OtherLiabilitiesEOYAmt |
| Total Liabilities BOY | $9,515 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $17,251 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
| Capital Stock BOY | $0 | CapitalStockBOYAmt |
| Capital Stock EOY | $0 | CapitalStockEOYAmt |
| Additional Paid In Capital BOY | $0 | AdditionalPaidInCapitalBOYAmt |
| Additional Paid In Capital EOY | $6,588 | AdditionalPaidInCapitalEOYAmt |
| Retained Earning BOY | $195,334 | RetainedEarningBOYAmt |
| Retained Earning EOY | $167,816 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $195,334 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $174,404 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $204,849 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $191,655 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $195,334 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | -$27,518 | ExcessRevenueOverExpensesAmt |
| Other Increases | $6,588 | OtherIncreasesAmt |
| Subtotal | $174,404 | SubtotalAmt |
| Other Decreases | $0 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $174,404 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (2 entries)
| PropertyPropertyDesc | How AcquiredHowAcquiredCd | AcquiredAcquiredDt | SoldSoldDt | Gross Sales PriceGrossSalesPriceAmt | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt |
|---|---|---|---|---|---|---|---|
| SPLASH | P | 2015-04-13 | 2023-02-09 | $3,181 | $6,600 | -$3,419 | -$3,419 |
| GAIN/LOSS ON STOCK SALE | P | 2023-01-01 | 2023-12-31 | $181 | -$181 | -$181 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | -$3,600 | CapitalGainNetIncomeAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $2 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtotal | $2 | SubtotalAmt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $2 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $0 | EstimatedPlusOvpmtIncmTxAmt |
| Exempt Frgn Org Tax Wthld At Srce | $0 | ExemptFrgnOrgTaxWthldAtSrceAmt |
| Extsn Request Income Tax Paid | $0 | ExtsnRequestIncomeTaxPaidAmt |
| Backup Withholding Withheld | $0 | BackupWithholdingWithheldAmt |
| Total Payments And Credits | $0 | TotalPaymentsAndCreditsAmt |
| Es Penalty | $0 | EsPenaltyAmt |
| Tax Due | $2 | TaxDueAmt |
Statements Regarding Acty StatementsRegardingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Acty | 0 | LegislativePoliticalActyInd |
| More Than100 Spent | 0 | MoreThan100SpentInd |
| Form1120 POL Filed | 0 | Form1120POLFiledInd |
| Section4955 Organization Tax | $0 | Section4955OrganizationTaxAmt |
| Section4955 Managers Tax | $0 | Section4955ManagersTaxAmt |
| Tax Reimbursed | $0 | TaxReimbursedAmt |
| Activities Not Previously Rpt | 0 | ActivitiesNotPreviouslyRptInd |
| Changes To Articles Or Bylaws | 0 | ChangesToArticlesOrBylawsInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | Yes (1) | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (1) | AtLeast5000InAssetsInd |
| Org Report Or Register State | CO | OrgReportOrRegisterStateCd |
| Form990 PF Filed With Atty Gen | Yes (1) | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | 0 | PrivateOperatingFoundationInd |
| New Substantial Contributors | 0 | NewSubstantialContributorsInd |
| Own Controlled Entity | 0 | OwnControlledEntityInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (1) | ComplyWithPublicInspRqrInd |
| Website Address | N/A | WebsiteAddressTxt |
| Individual With Books | TIMOTHY BRASEL | IndividualWithBooksNm |
| Phone | 3039131232 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5770 S BEECH COURT | AddressLine1Txt |
| City | LITTLETON | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80121 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Accounts Question | 0 | ForeignAccountsQuestionInd |
Statements Regarding Acty4720 StatementsRegardingActy4720Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exch Disqualified Prsn | 0 | SaleOrExchDisqualifiedPrsnInd |
| Brrw Or Lend Disqualified Prsn | Yes (1) | BrrwOrLendDisqualifiedPrsnInd |
| Furn Goods Disqualified Prsn | 0 | FurnGoodsDisqualifiedPrsnInd |
| Pay Comp Disqualified Prsn | 0 | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | 0 | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | 0 | PaymentToGovernmentOfficialInd |
| Acts Fail To Qlfy As Exceptions | 0 | ActsFailToQlfyAsExceptionsInd |
| Uncorrected Prior Acts | 0 | UncorrectedPriorActsInd |
| Undistributed Income PY | 0 | UndistributedIncomePYInd |
| Business Holdings | 0 | BusinessHoldingsInd |
| Jeopardy Investments | 0 | JeopardyInvestmentsInd |
| Uncorrected PY Jeopardy Invst | 0 | UncorrectedPYJeopardyInvstInd |
| Influence Legislation | 0 | InfluenceLegislationInd |
| Influence Election | 0 | InfluenceElectionInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Noncharitable Purpose | 0 | NoncharitablePurposeInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp
Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | TIMOTHY J BRASEL | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5770 S BEECH COURT | AddressLine1Txt |
| City | GREENWOOD VILLAGE | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80121 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Title | TRUSTEE | TitleTxt |
| Average Hrs Per Wk Devoted To Pos | 10.00 | AverageHrsPerWkDevotedToPosRt |
| Compensation | $0 | CompensationAmt |
| Employee Benefit Program | $0 | EmployeeBenefitProgramAmt |
| Expense Account Other Allwnc | $0 | ExpenseAccountOtherAllwncAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Hghst Pd Empl Or NONE | NONE | CompOfHghstPdEmplOrNONETxt |
| Other Employee Paid Over50k | 0 | OtherEmployeePaidOver50kCnt |
| Comp Of Hghst Pd Cntrct Or NONE | NONE | CompOfHghstPdCntrctOrNONETxt |
| Contractor Paid Over50k | 0 | ContractorPaidOver50kCnt |
Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | FACILITY RENTAL FOR CONVENIENCE OF MEMBERS & VISITORS, USED BY CHURCHES, 4H, SCHOOL ORGANIZATIONS, LEGION AUXILLARY CLUB, DUPLEX RENTAL FOR SENIOR HOUSING | Description1Txt |
| Expenses1 | $35,045 | Expenses1Amt |
Sum Of Program Related Invst SumOfProgramRelatedInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | INVESTMENT IN FIRST CAPITAL | Description1Txt |
| Expenses1 | $47,007 | Expenses1Amt |
| Description2 | OTHER INVESTMENTS | Description2Txt |
| Expenses2 | $16,300 | Expenses2Amt |
| Total | $63,307 | TotalAmt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $4,401 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $2,227 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $464,448 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $471,076 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $471,076 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $7,066 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $464,010 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $23,201 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $23,201 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $2 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $2 | TotalTaxAmt |
| Distributable Before Adj | $23,199 | DistributableBeforeAdjAmt |
| Recoveries Qualfied Distri | $0 | RecoveriesQualfiedDistriAmt |
| Distributable Before Ded | $23,199 | DistributableBeforeDedAmt |
| Deduction From Distributable | $0 | DeductionFromDistributableAmt |
| Distributable As Adjusted | $23,199 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $3,955 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $63,307 | ProgramRelatedInvstTotalAmt |
| Qualifying Distributions | $67,262 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $23,199 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $0 | UndistributedIncomePYAmt |
| Total For Prior Years | $0 | TotalForPriorYearsAmt |
| Excess Distribution Cyov Yr5 | $18,559 | ExcessDistributionCyovYr5Amt |
| Excess Distribution Cyov Yr4 | $11,288 | ExcessDistributionCyovYr4Amt |
| Excess Distribution Cyov Yr3 | $16,281 | ExcessDistributionCyovYr3Amt |
| Excess Distribution Cyov Yr2 | $83,421 | ExcessDistributionCyovYr2Amt |
| Excess Distribution Cyov Yr1 | $62,153 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $191,702 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $67,262 | QualifyingDistributionsAmt |
| Applied To Year1 | $0 | AppliedToYear1Amt |
| Applied To Prior Years | $0 | AppliedToPriorYearsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $23,199 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $44,063 | RemainingDistriFromCorpusAmt |
| Excess Distri Cyov App CY Corpus | $0 | ExcessDistriCyovAppCYCorpusAmt |
| Excess Distribution Cyov App CY | $0 | ExcessDistributionCyovAppCYAmt |
| Total Corpus | $235,765 | TotalCorpusAmt |
| Prior Year Undistributed Incm | $0 | PriorYearUndistributedIncmAmt |
| Prior Year Deficiency Or Tax | $0 | PriorYearDeficiencyOrTaxAmt |
| Taxable1 | $0 | Taxable1Amt |
| Taxable2 | $0 | Taxable2Amt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Corpus Distri170b1 E Or4942g3 | $0 | CorpusDistri170b1EOr4942g3Amt |
| Excess Distri Cyov From Yr5 | $18,559 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $217,206 | ExcessDistriCyovToNextYrAmt |
| Excess From Year4 | $11,288 | ExcessFromYear4Amt |
| Excess From Year3 | $16,281 | ExcessFromYear3Amt |
| Excess From Year2 | $83,421 | ExcessFromYear2Amt |
| Excess From Year1 | $62,153 | ExcessFromYear1Amt |
| Excess From Current Year | $44,063 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (6 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|
| UNITED METHODIST CHURCH | |||||
| 100 HOWARD ST | DOW CITY | IA | 51528 | CHURCH DONATION | $3,300 |
| DOW CITY PARK MUSEUM | |||||
| 513 S PRINCE ST | DOW CITY | IA | 51528 | CHARITABLE DONATION | $100 |
| AMERICAN LEGION | |||||
| 5400 YE YALE AVE | DENVER | CO | 80222 | CHARITABLE DONATION | $225 |
| DOW CITY FIRE DEPARTMENT | |||||
| 106 W PEARL ST | DOW CITY | IA | 51528 | CHARITABLE DONATION | $100 |
| WAYNE BOOSTER CLUB | |||||
| 5367 FISHBURG RD | DAYTON | OH | 45424 | CHARITABLE DONATION | $210 |
| ST STEPHEN'S MISSION | |||||
| 33 ST STEPHENS RD | ST STEPHENS | WY | 82524 | CHARITABLE DONATION | $20 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $3,955 | 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 |
Net Rental Income Personal Prop NetRentalIncomePersonalPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 03 | ExclusionCd |
| Exclusion | -$20,020 | ExclusionAmt |
Other Investment Income OtherInvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Related Or Exempt Function Incm | $166 | RelatedOrExemptFunctionIncmAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 18 | ExclusionCd |
| Exclusion | -$3,600 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $0 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | -$23,620 | ExclusionAmt |
| Related Or Exempt Function Incm | $166 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | -$23,454 | TotalIncomeProducingActyAmt |
Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp
Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Line Number | 01A | LineNumberTxt |
| Relationship Statement | FACILITY RENTED FOR CONVENIENCE OF MEMBERS AND VISITORS, USED BY CHURCHES, 4H, SCHOOL ORGANIZATIONS, LEGION AUXILLARY CLUB. DUPLEX RENT SENIOR HOUSING. | RelationshipStatementTxt |
Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Nonchrtbl EO | 0 | TrnsfrOfCashToNonchrtblEOInd |
| Trnsfr Other Asset Nonchrtbl EO | 0 | TrnsfrOtherAssetNonchrtblEOInd |
| Sales Or Exchanges Of Assets | 0 | SalesOrExchangesOfAssetsInd |
| Purchase Of Assets Nonchrtbl EO | 0 | PurchaseOfAssetsNonchrtblEOInd |
| Rental Of Facilities Oth Assets | 0 | RentalOfFacilitiesOthAssetsInd |
| Reimbursement Arrangements | 0 | ReimbursementArrangementsInd |
| Loans Or Loan Guarantees | 0 | LoansOrLoanGuaranteesInd |
| Performance Of Services Etc | 0 | PerformanceOfServicesEtcInd |
| Sharing Of Facilities Etc | 0 | SharingOfFacilitiesEtcInd |
| Relationships Nonchrtbl EO | 0 | RelationshipsNonchrtblEOInd |
Depreciation Schedule DepreciationSchedule
Depreciation Property DepreciationPropertyGrp (11 entries)
| PropertyPropertyDesc | AcquiredAcquiredDt | Cost Or Other BasisCostOrOtherBasisAmt | Prior Year DepreciationPriorYearDepreciationAmt | Computation MethodComputationMethodTxt | LifeLifeRt | Current Year ExpenseCurrentYearExpenseAmt | Net Investment IncomeNetInvestmentIncomeAmt | Adjusted Net IncomeAdjustedNetIncomeAmt |
|---|---|---|---|---|---|---|---|---|
| BUILDING HALL - DOW C | 1990-01-01 | $156,718 | $156,718 | SL | 31.500000000000 | $0 | $0 | $0 |
| LAND | 1990-01-01 | $39,179 | L | $0 | $0 | $0 | ||
| DUPLEX - 105 & 107 PE | 2001-12-31 | $159,871 | $122,323 | SL | 27.500000000000 | $5,813 | $5,813 | $0 |
| LAND | 2001-12-31 | $39,968 | L | $0 | $0 | $0 | ||
| IMPROVEMENTS - DUPLEX | 2002-06-30 | $28,904 | $21,589 | SL | 27.500000000000 | $1,051 | $1,051 | $0 |
| FURNISHINGS - HALL | 2008-05-14 | $762 | $762 | 200DB | 7.000000000000 | $0 | $0 | $0 |
| IMPROVEMENTS - HALL | 2009-10-15 | $10,178 | $10,178 | 200DB | 5.000000000000 | $0 | $0 | $0 |
| ROOF - HALL | 2010-11-25 | $11,593 | $9,373 | SL | 15.000000000000 | $773 | $773 | $0 |
| FLOOR TILE - HALL | 2010-12-31 | $8,000 | $8,000 | 200DB | 5.000000000000 | $0 | $0 | $0 |
| FURNACE - DUPLEX | 2017-08-26 | $3,925 | $769 | SL | 27.500000000000 | $143 | $143 | $0 |
| TELEVISIONS | 2019-05-29 | $5,350 | $4,879 | SL | 5.000000000000 | $471 | $471 | $0 |
Investments Land Schedule2 InvestmentsLandSchedule2
Investment Land InvestmentLandGrp (11 entries)
| Category Or ItemCategoryOrItemTxt | Cost Or Other BasisCostOrOtherBasisAmt | Accumulated DepreciationAccumulatedDepreciationAmt | Book ValueBookValueAmt |
|---|---|---|---|
| BUILDING HALL - DOW C | $156,718 | $156,718 | $0 |
| LAND | $39,179 | $0 | $39,179 |
| DUPLEX - 105 & 107 PE | $159,871 | $128,136 | $31,735 |
| LAND | $39,968 | $0 | $39,968 |
| IMPROVEMENTS - DUPLEX | $28,904 | $22,640 | $6,264 |
| FURNISHINGS - HALL | $762 | $762 | $0 |
| IMPROVEMENTS - HALL | $10,178 | $10,178 | $0 |
| ROOF - HALL | $11,593 | $10,146 | $1,447 |
| FLOOR TILE - HALL | $8,000 | $8,000 | $0 |
| FURNACE - DUPLEX | $3,925 | $912 | $3,013 |
| TELEVISIONS | $5,350 | $5,350 | $0 |
Other Assets Schedule OtherAssetsSchedule
Other Assets Schedule OtherAssetsScheduleGrp (2 entries)
| DescDesc | BOY Book ValueBOYBookValueAmt | EOY Book ValueEOYBookValueAmt |
|---|---|---|
| INVESTMENTS - CORPORATE STOCK | $3,312 | $3,300 |
| INVESTMENTS - OTHER | $59,841 | $60,007 |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (6 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Adjusted Net IncomeAdjustedNetIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|---|
| BANK CHARGES | $109 | $0 | $0 | $0 |
| INSURANCE | $3,102 | $0 | $0 | |
| CABLE | $320 | $0 | $0 | |
| REPAIRS AND MAITENANCE | $12,383 | $0 | $0 | |
| UTILITIES | $4,440 | $0 | $0 | |
| SUPPLIES | $241 | $0 | $0 |
Other Income Schedule2 OtherIncomeSchedule2
Other Income Detail OtherIncomeDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | FIRST CAPITAL PASSTHROUGH | Desc |
| Revenue And Expenses Per Books | $166 | RevenueAndExpensesPerBooksAmt |
| Net Investment Income | $166 | NetInvestmentIncomeAmt |
Other Increases Schedule OtherIncreasesSchedule
Other Increases Detail OtherIncreasesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | 2023 CONTRIBUTIONS | Desc |
| Amt | $6,588 | Amt |
Other Liabilities Schedule OtherLiabilitiesSchedule
Other Liabilities Detail OtherLiabilitiesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PROPERTY TAX PAYABLE | Desc |
| BOY Book Value | $3,327 | BOYBookValueAmt |
| EOY Book Value | $0 | EOYBookValueAmt |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail (2 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| PROPERTY TAX | $6,305 | $0 | $0 |
| SALES TAX | $3 | $0 | $0 |