LOWELL E WALTER TRUST: Form 990PF, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- LOWELL E WALTER TRUST (EIN 42-6347604)
- Tax period
- 2023-03-01 to 2024-02-29
- Filed
- 2024-12-10
- IRS object ID
- 202423459349100407
- 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
- Expenditure Responsibility Stmt
- Investments Other Schedule2
- Legal Fees Schedule
- Other Expenses Schedule
- Other Income Schedule2
- Other Increases Schedule
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-12-10T21:01:13-05:00 | ReturnTs |
| Tax Period End | 2024-02-29 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 920460586 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PWC US TAX LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 301 GRANT STREET 45TH FLOOR | AddressLine1Txt |
| City | PITTSBURGH | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 15219 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2023-03-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 426347604 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WALTER LOWELL E & AGNES N TW | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LOWE | BusinessNameControlTxt |
| Phone | 8887304933 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 505 MAC H0006-092 | AddressLine1Txt |
| City | SAINT LOUIS | CityNm |
| State Abbreviation | MO | StateAbbreviationCd |
| ZIP | 63166 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | - | PersonNm |
| Person Title | TRUSTEE | PersonTitleTxt |
| Phone | 8887304933 | PhoneNum |
| Signature | 2024-11-21 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | LAURA B STROBEL | PreparerPersonNm |
| PTIN | P01271955 | PTIN |
| Phone | 4123556000 | PhoneNum |
| Preparation | 2024-11-21 | PreparationDt |
| Self Employed | Yes (X) | SelfEmployedInd |
| 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 | $1,735,334 | FMVAssetsEOYAmt |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Dividends Rev And Expnss | $15,033 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $15,033 | DividendsNetInvstIncmAmt |
| Gross Rents Rev And Expnss | $26,740 | GrossRentsRevAndExpnssAmt |
| Gross Rents Net Invst Incm | $26,740 | GrossRentsNetInvstIncmAmt |
| Net Rental Income Or Loss | $16,234 | NetRentalIncomeOrLossAmt |
| Net Gain Sale Ast Rev And Expnss | -$18,589 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $163,478 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $0 | CapGainNetIncmNetInvstIncmAmt |
| Net ST Capital Gain Adj Net Incm | $0 | NetSTCapitalGainAdjNetIncmAmt |
| Other Income Rev And Expnss | $5,373 | OtherIncomeRevAndExpnssAmt |
| Other Income Net Invst Incm | $5,373 | OtherIncomeNetInvstIncmAmt |
| Total Rev And Expnss | $28,557 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $47,146 | TotalNetInvstIncmAmt |
| Comp Ofcr Dir Trst Rev And Expnss | $9,610 | CompOfcrDirTrstRevAndExpnssAmt |
| Comp Ofcr Dir Trst Net Invst Incm | $6,658 | CompOfcrDirTrstNetInvstIncmAmt |
| Comp Ofcr Dir Trst Dsbrs Chrtbl | $2,952 | CompOfcrDirTrstDsbrsChrtblAmt |
| Oth Empl Slrs Wgs Net Invst Incm | $0 | OthEmplSlrsWgsNetInvstIncmAmt |
| Oth Empl Slrs Wgs Adj Net Incm | $0 | OthEmplSlrsWgsAdjNetIncmAmt |
| Oth Empl Slrs Wgs Dsbrs Chrtbl | $0 | OthEmplSlrsWgsDsbrsChrtblAmt |
| Pension Empl Bnft Net Invst Incm | $0 | PensionEmplBnftNetInvstIncmAmt |
| Pension Empl Bnft Adj Net Incm | $0 | PensionEmplBnftAdjNetIncmAmt |
| Legal Fees Rev And Expnss | $900 | LegalFeesRevAndExpnssAmt |
| Legal Fees Net Invst Incm | $0 | LegalFeesNetInvstIncmAmt |
| Legal Fees Adj Net Incm | $0 | LegalFeesAdjNetIncmAmt |
| Legal Fees Dsbrs Chrtbl | $900 | LegalFeesDsbrsChrtblAmt |
| Other Prof Fees Dsbrs Chrtbl | $0 | OtherProfFeesDsbrsChrtblAmt |
| Interest Dsbrs Chrtbl | $0 | InterestDsbrsChrtblAmt |
| Taxes Rev And Expnss | $136 | TaxesRevAndExpnssAmt |
| Taxes Dsbrs Chrtbl | $0 | TaxesDsbrsChrtblAmt |
| Deprec And Dpltn Rev And Expnss | $0 | DeprecAndDpltnRevAndExpnssAmt |
| Deprec And Dpltn Net Invst Incm | $0 | DeprecAndDpltnNetInvstIncmAmt |
| Trav Conf Meeting Net Invst Incm | $0 | TravConfMeetingNetInvstIncmAmt |
| Trav Conf Meeting Adj Net Incm | $0 | TravConfMeetingAdjNetIncmAmt |
| Printing And Pub Net Invst Incm | $0 | PrintingAndPubNetInvstIncmAmt |
| Printing And Pub Adj Net Incm | $0 | PrintingAndPubAdjNetIncmAmt |
| Other Expenses Rev And Expnss | $10,541 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $10,506 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Dsbrs Chrtbl | $35 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $21,187 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $17,164 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Adj Net Incm | $0 | TotOprExpensesAdjNetIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $3,887 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $75,300 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $75,300 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $96,487 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $17,164 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Adj Net Incm | $0 | TotalExpensesAdjNetIncmAmt |
| Total Expenses Dsbrs Chrtbl | $79,187 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | -$67,930 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $29,982 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $0 | AdjustedNetIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $328 | CashBOYAmt |
| Cash EOY | $242 | CashEOYAmt |
| Cash EOYFMV | $242 | CashEOYFMVAmt |
| Sav And Temp Cash Invst BOY | $20,578 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $14,913 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $14,913 | SavAndTempCashInvstEOYFMVAmt |
| Acct Rcvbl EOY | $0 | AcctRcvblEOYAmt |
| Acct Rcvbl EOYFMV | $0 | AcctRcvblEOYFMVAmt |
| Other Rcvbl Allwnc Dbtfl Acct | $0 | OtherRcvblAllwncDbtflAcctAmt |
| Other Investments BOY | $1,056,055 | OtherInvestmentsBOYAmt |
| Other Investments EOY | $994,104 | OtherInvestmentsEOYAmt |
| Other Investments EOYFMV | $1,720,179 | OtherInvestmentsEOYFMVAmt |
| Total Assets BOY | $1,076,961 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,009,259 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $1,735,334 | TotalAssetsEOYFMVAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
| Capital Stock BOY | $1,076,961 | CapitalStockBOYAmt |
| Capital Stock EOY | $1,009,259 | CapitalStockEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $1,076,961 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $1,009,259 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $1,076,961 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $1,009,259 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $1,076,961 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | -$67,930 | ExcessRevenueOverExpensesAmt |
| Other Increases | $228 | OtherIncreasesAmt |
| Subtotal | $1,009,259 | SubtotalAmt |
| Other Decreases | $0 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $1,009,259 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (28 entries)
| PropertyPropertyDesc | AcquiredAcquiredDt | SoldSoldDt | Gross Sales PriceGrossSalesPriceAmt | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt |
|---|---|---|---|---|---|---|
| 132. BAIRD AGGREGATE BOND FUND-INST 72 | 2021-08-13 | 2023-05-11 | $1,304 | $1,569 | -$265 | -$265 |
| 11. GOLDMAN ACTIVEBETA US LC ETF | 2021-07-27 | 2023-05-11 | $895 | $970 | -$75 | -$75 |
| 49. ISHARES CORE S&P TOTAL U.S. ETF | 2022-08-09 | 2023-05-11 | $4,434 | $4,503 | -$69 | -$69 |
| 57. ISHARES CORE S&P TOTAL U.S. ETF | 2023-05-11 | $5,158 | $5,276 | -$118 | -$118 | |
| 68. METROPOLITAN WEST T/R BD-PLN #712 | 2017-04-21 | 2023-05-11 | $594 | $681 | -$87 | -$87 |
| 83. PIMCO TOTAL RET FD-INST #35 | 2019-04-29 | 2023-05-11 | $720 | $837 | -$117 | -$117 |
| 16. GOLDMAN ACTIVEBETA US LC ETF | 2021-07-27 | 2023-08-08 | $1,408 | $1,411 | -$3 | -$3 |
| 188. ISHARES CORE S&P TOTAL U.S. ETF | 2023-08-08 | $18,553 | $14,320 | $4,233 | $4,233 | |
| 19. PIMCO COMMODITY REAL RET STRAT-I45 | 2022-08-09 | 2023-08-08 | $257 | $366 | -$109 | -$109 |
| 1. VANGUARD MIDCAP VIPER | 2022-10-20 | 2023-08-08 | $221 | $192 | $29 | $29 |
| 36. VANGUARD MIDCAP VIPER | 2020-06-12 | 2023-08-08 | $7,950 | $5,778 | $2,172 | $2,172 |
| 1540. BAIRD AGGREGATE BOND FUND-INST 72 | 2023-09-18 | $14,599 | $17,939 | -$3,340 | -$3,340 | |
| 19. GOLDMAN ACTIVEBETA US LC ETF | 2021-07-27 | 2023-09-18 | $1,659 | $1,676 | -$17 | -$17 |
| 1. ISHARES CORE S&P TOTAL U.S. ETF | 2022-10-20 | 2023-09-18 | $98 | $82 | $16 | $16 |
| 17. ISHARES CORE S&P TOTAL U.S. ETF | 2019-04-26 | 2023-09-18 | $1,668 | $1,134 | $534 | $534 |
| 949. METROPOLITAN WEST T/R BD-PLN #712 | 2017-04-21 | 2023-09-18 | $7,858 | $9,497 | -$1,639 | -$1,639 |
| 1066.32386 PIMCO TOTAL RET FD-INST #35 | 2019-04-29 | 2023-09-18 | $8,882 | $10,759 | -$1,877 | -$1,877 |
| 54.67614 PIMCO TOTAL RET FD-INST #35 | 2019-04-29 | 2023-09-18 | $455 | $552 | -$97 | -$97 |
| 78. PIMCO COMMODITY REAL RET STRAT-I45 | 2022-08-09 | 2023-09-18 | $1,078 | $1,502 | -$424 | -$424 |
| 14. PIMCO ENHANCED SHORT MATURITY ETF | 2023-08-08 | 2023-09-18 | $1,399 | $1,396 | $3 | $3 |
| 197. TCW EMRG MRKTS INC-PLAN #5721 | 2019-04-29 | 2023-09-18 | $1,190 | $1,610 | -$420 | -$420 |
| 17. VANGUARD LONG-TERM BOND ETF | 2023-01-24 | 2023-09-18 | $1,187 | $1,308 | -$121 | -$121 |
| 319.469 METROPOLITAN WEST T/R BD-PLN #712 | 2023-10-18 | $2,524 | $2,680 | -$156 | -$156 | |
| 7950.257 METROPOLITAN WEST T/R BD-PLN #712 | 2023-10-18 | $62,807 | $79,443 | -$16,636 | -$16,636 | |
| 10. GOLDMAN ACTIVEBETA US LC ETF | 2021-07-27 | 2024-01-25 | $962 | $882 | $80 | $80 |
| 7. ISHARES CORE S&P TOTAL U.S. ETF | 2022-10-20 | 2024-01-25 | $752 | $572 | $180 | $180 |
| 66. VANGUARD LONG-TERM BOND ETF | 2024-01-25 | $4,758 | $4,446 | $312 | $312 | |
| 163. VANGUARD LONG-TERM BOND ETF | 2023-01-24 | 2024-01-25 | $11,750 | $12,546 | -$796 | -$796 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | -$18,589 | CapitalGainNetIncomeAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $417 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtotal | $417 | SubtotalAmt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $417 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $364 | EstimatedPlusOvpmtIncmTxAmt |
| Exempt Frgn Org Tax Wthld At Srce | $0 | ExemptFrgnOrgTaxWthldAtSrceAmt |
| Extsn Request Income Tax Paid | $45 | ExtsnRequestIncomeTaxPaidAmt |
| Total Payments And Credits | $409 | TotalPaymentsAndCreditsAmt |
| Es Penalty | $0 | EsPenaltyAmt |
| Tax Due | $8 | TaxDueAmt |
| Applied To ES Tax | $0 | 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 |
| 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 | IA | 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 |
Persons With Books Name PersonsWithBooksName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WELLS FARGO BANK NA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8003523705 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 N MAIN ST FL 5D4001-052 | AddressLine1Txt |
| City | WINSTON SALEM | CityNm |
| State Abbreviation | NC | StateAbbreviationCd |
| ZIP | 27101 | 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 | Yes (true) | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | false | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | false | PaymentToGovernmentOfficialInd |
| Acts Fail To Qlfy As Exceptions | false | ActsFailToQlfyAsExceptionsInd |
| 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 | Yes (true) | GrantsToIndividualsInd |
| Grants To Organizations | Yes (true) | GrantsToOrganizationsInd |
| Noncharitable Purpose | false | NoncharitablePurposeInd |
| Transactions Fail To Qlfy As Exc | false | TransactionsFailToQlfyAsExcInd |
| Maintained Expenditure Rspns | Yes (true) | MaintainedExpenditureRspnsInd |
| 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 |
|---|---|---|---|---|---|---|
| WELLS FARGO BANK N A | ||||||
| 100 N MAIN ST FL 5 D4001-052 | WINSTONSALEM | NC | 27101 | TRUSTEE | 2 | $8,610 |
| BRIAN MEYER | ||||||
| 100 N MAIN ST FL 5 D4001-052 | WINSTONSALEM | NC | 27101 | CO-TRUSTEE | 1 | $500 |
| DON BOWDEN | ||||||
| 100 N MAIN ST FL 5 D4001-052 | WINSTONSALEM | NC | 27101 | CO-TRUSTEE | 1 | $500 |
| 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 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Summary Of Direct Chrtbl Acty | SummaryOfDirectChrtblActyGrp | |
| Sum Of Program Related Invst | SumOfProgramRelatedInvstGrp |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $1,737,669 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $26,530 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $1,764,199 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $1,764,199 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $26,463 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $1,737,736 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $86,887 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $86,887 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $417 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $417 | TotalTaxAmt |
| Distributable Before Adj | $86,470 | DistributableBeforeAdjAmt |
| Recoveries Qualfied Distri | $0 | RecoveriesQualfiedDistriAmt |
| Distributable Before Ded | $86,470 | DistributableBeforeDedAmt |
| Deduction From Distributable | $0 | DeductionFromDistributableAmt |
| Distributable As Adjusted | $86,470 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $79,187 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $0 | ProgramRelatedInvstTotalAmt |
| Charitable Assets Acquis Paid | $0 | CharitableAssetsAcquisPaidAmt |
| Set Aside Suitability Test | $0 | SetAsideSuitabilityTestAmt |
| Set Aside Cash Distri Test | $0 | SetAsideCashDistriTestAmt |
| Qualifying Distributions | $79,187 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $86,470 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $67,176 | UndistributedIncomePYAmt |
| 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 | $79,187 | QualifyingDistributionsAmt |
| Applied To Year1 | $67,176 | AppliedToYear1Amt |
| Applied To Prior Years | $0 | AppliedToPriorYearsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $12,011 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $0 | RemainingDistriFromCorpusAmt |
| Excess Distri Cyov App CY Corpus | $0 | ExcessDistriCyovAppCYCorpusAmt |
| Excess Distribution Cyov App CY | $0 | ExcessDistributionCyovAppCYAmt |
| Total Corpus | $0 | TotalCorpusAmt |
| Prior Year Undistributed Incm | $0 | PriorYearUndistributedIncmAmt |
| Prior Year Deficiency Or Tax | $0 | PriorYearDeficiencyOrTaxAmt |
| Taxable1 | $0 | Taxable1Amt |
| Taxable2 | $0 | Taxable2Amt |
| Undistributed Income CY | $74,459 | 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) |
|---|---|---|
| Contributing Manager | NONE | ContributingManagerNm |
| Shareholder Manager | NONE | ShareholderManagerNm |
Application Submission Info ApplicationSubmissionInfoGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Person | EAST BUCHANAN COMMUNITY SCHOOL DIST | RecipientPersonNm |
Recipient US Address RecipientUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 414 5TH STREET | AddressLine1Txt |
| City | NORTH WINTHROP | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 50682 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Phone | 3199353660 | RecipientPhoneNum |
| Form And Info And Materials | FORM PRESCRIBED BY THE EAST BUCHANAN COMMUNITY SCHOOL DISTRICT | FormAndInfoAndMaterialsTxt |
| Submission Deadlines | ESTABLISHED BY EAST BUCHANAN COMMUNITY SCHOOL DISTRICT | SubmissionDeadlinesTxt |
| Restrictions On Awards | SCHOLARSHIPS TO THE STATE SUPPORTED UNIVERSITY OR COLLEGE IN THE STATE OF IOWA | RestrictionsOnAwardsTxt |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (8 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient RelationshipRecipientRelationshipTxt | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt | Business Name Line2RecipientBusinessName/BusinessNameLine2Txt |
|---|---|---|---|---|---|---|---|---|
| UNION PROTESTANT CHURCH | ||||||||
| LOCAL | QUASQUETON | IA | 523260000 | NONE | PC | GENERAL OPERATING | $2,500 | |
| QUASQUETON CEMETERY ASSN | ||||||||
| 601 COUNTY ROAD W35 ATTN B STANFORD | QUASQUETON | IA | 523260007 | NONE | NC | CHARITABLE PURPOSE | $225 | |
| IOWA STATE UNIVERSITY FBO LAUREN | ||||||||
| 2505 UNIVERSITY BLVD | AMES | IA | 500108622 | NONE | I | SCHOLARSHIP | $9,411 | BEYER |
| QUASQUETON COMM CLUB | ||||||||
| 110 PARK ST | QUASQUETON | IA | 523269711 | NONE | PC | GENERAL OPERATING | $300 | |
| IOWA DEPT OF NATURAL RESOURCES | ||||||||
| ATTN KIM RASLER | DES MOINES | IA | 50319 | NONE | PC | GENERAL OPERATING | $52,257 | |
| CITY OF QUASQUETON | ||||||||
| ATTN SARA RAUE CITY CLERK | QUASQUETON | IA | 52326 | NONE | GOV | GENERAL OPERATING | $225 | |
| CEDAR ROCK POST 434 AM LEGION | ||||||||
| CO ANITA ARNOLD | QUASQUETON | IA | 52326 | NONE | NC | CHARITABLE PURPOSE | $250 | |
| UNIVERSITY OF NORTHERN IOWA | ||||||||
| 1227 W 27TH ST | CEDAR FALLS | IA | 50614 | NONE | I | SCHOLARSHIP | $10,132 | FBO EBBIE SWEET |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $75,300 | TotalGrantOrContriPdDurYrAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fees Contracts From Govt Ag | FeesContractsFromGovtAgGrp | |
| Membership Dues And Assmnt | MembershipDuesAndAssmntGrp | |
| Int On Sav And Temp Cash Invst | IntOnSavAndTempCashInvstGrp |
Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $15,033 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Net Rntl Incm Re Debt Fincd Prop | NetRntlIncmReDebtFincdPropGrp |
Net Rntl Incm Re Not Debt Fincd Prop NetRntlIncmReNotDebtFincdProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 16 | ExclusionCd |
| Exclusion | $16,234 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Net Rental Income Personal Prop | NetRentalIncomePersonalPropGrp | |
| Other Investment Income | OtherInvestmentIncomeGrp |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 18 | ExclusionCd |
| Exclusion | -$18,589 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Net Income Loss From Special Evt | NetIncomeLossFromSpecialEvtGrp | |
| Gross Profit Loss Sls Of Invntry | GrossProfitLossSlsOfInvntryGrp |
Other Revenue Described OtherRevenueDescribedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER INCOME | Desc |
| Exclusion | 1 | ExclusionCd |
| Exclusion | $5,373 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | $18,051 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $18,051 | TotalIncomeProducingActyAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Rln Of Acty To Accom Of Exmpt Prps | RlnOfActyToAccomOfExmptPrpsGrp |
Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Nonchrtbl EO | Yes (true) | 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 |
Transfer Schedule Detail TransferScheduleDetail (2 entries)
| Line NumberLineNumberTxt | InvolvedInvolvedAmt | Transfers Trans And Shr ArrngmTransfersTransAndShrArrngmDesc |
|---|---|---|
| CEDAR ROCK POST 434 AMERICAN LEGION | ||
| 1a(1) | $250 | CHARITABLE PURPOSE CASH GRANT |
| QUASQUETON CEMETERY ASSOCIATION | ||
| 1a(1) | $225 | CHARITABLE PURPOSE CASH GRANT |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationships Nonchrtbl EO | false | RelationshipsNonchrtblEOInd |
Expenditure Responsibility Stmt ExpenditureResponsibilityStmt
Expenditure Responsibility ExpenditureResponsibilityGrp (3 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | GrantGrantDt | GrantGrantAmt | Purpose Of GrantPurposeOfGrantTxt | Expended By GranteeExpendedByGranteeAmt | Any Diversion By GranteeAnyDiversionByGranteeTxt | Dates Of Reports By GranteeDatesOfReportsByGranteeTxt |
|---|---|---|---|---|---|---|---|---|---|
| QUASQUETON CEMETERY ASSOCIATION | |||||||||
| 601 COUNTY ROAD W35 | QUASQUETON | IA | 52326 | 2023-08-01 | $225 | MAINTENANCE OF THE CEMETERY | $225 | TO THE FOUNDATIONS KNOWLEDGE NO FUNDS HAVE BEEN DIVERTED | 4/14/2024 |
| CEDAR ROCK POST 434 AMERICAN LEGION | |||||||||
| 2675 NOLEN AVENUE | INDEPENDENCE | IA | 50644 | 2022-08-01 | $250 | CHILDRENS CHRISTMAS FUND AND HALL IMPROVMENTS | $250 | TO THE FOUNDATION'S KNOWLEDGE, NO FUNDS HAVE BEEN DIVERTED | 4/4/2023 |
| CEDAR ROCK POST 434 AMERICAN LEGION | |||||||||
| 2675 NOLEN AVENUE | INDEPENDENCE | IA | 50644 | 2023-08-01 | $250 | CHILDRENS CHRISTMAS FUND AND HALL IMPROVMENTS | $250 | TO THE FOUNDATION'S KNOWLEDGE, NO FUNDS HAVE BEEN DIVERTED | 4/14/2024 |
Investments Other Schedule2 InvestmentsOtherSchedule2
Investments Other InvestmentsOtherGrp (25 entries)
| Category Or ItemCategoryOrItemTxt | Listed At Cost Or FMVListedAtCostOrFMVCd | Book ValueBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|---|
| MSC088742 1 UNIT THE EAST BUCH | |||
| 09260B507 BLACKROCK CORE BOND | |||
| 592905764 METROPOLITAN WEST T/ | |||
| MSC080764 BUCHANAN COUNTY RURA | |||
| REC110054 WALTERS WRIGHT VISIT | AT COST | $375,000 | $173,000 |
| REC099463 FARM 167.33 ACRES BU | AT COST | $250,801 | $1,201,775 |
| 464287150 ISHARES CORE S&P TOT | AT COST | $7,691 | $14,784 |
| 87234N765 TCW EMRG MKTS INCM-I | |||
| 19248X604 COHEN & STEERS PR SE | |||
| 693390841 PIMCO HIGH YIELD FD- | |||
| 693390700 PIMCO TOTAL RET FD-I | AT COST | $93,065 | $80,819 |
| 38143H720 GOLDMAN SACHS US EQ | |||
| 922908629 VANGUARD MIDCAP VIPE | |||
| 46090F100 INVESCO OPTIMUM YIEL | |||
| 27830W108 EV GL MACR ABS RTRN | |||
| 74440Y884 PGIM HIGH YIELD-Q 10 | |||
| RE0202300 EAST BUCHANAN TELEPH | |||
| RE0202318 BUCHANAN COUNTY RURA | |||
| 921937793 VANGUARD LONG-TERM B | |||
| 722005667 PIMCO COMMODITY REAL | AT COST | $9,308 | $6,989 |
| 872365713 TCW EMRG MRKTS INC-P | AT COST | $12,801 | $10,799 |
| 381430503 GOLDMAN ACTIVEBETA U | AT COST | $12,824 | $14,810 |
| 057071854 BAIRD AGGREGATE BOND | AT COST | $148,570 | $129,767 |
| 4812C0100 JP MORGAN CORE BOND- | AT COST | $73,805 | $77,088 |
| 72201R833 PIMCO ENHANCED SHORT | AT COST | $10,239 | $10,348 |
Legal Fees Schedule LegalFeesSchedule
Legal Fees LegalFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | LEGAL FEES - INCOME (ALLOCABLE | CategoryTxt |
| Legal Fees | $900 | LegalFeesAmt |
| Disbursements Charitable Prps | $900 | DisbursementsCharitablePrpsAmt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| FILING FEE/STATE TAX | $35 | $0 | $35 |
| Rent and Royalty Expense | $10,506 |
Other Income Schedule2 OtherIncomeSchedule2
Other Income Detail OtherIncomeDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | IOWA REFUND | Desc |
| Revenue And Expenses Per Books | $5,373 | RevenueAndExpensesPerBooksAmt |
| Net Investment Income | $5,373 | NetInvestmentIncomeAmt |
Other Increases Schedule OtherIncreasesSchedule
Other Increases Detail OtherIncreasesDetail (2 entries)
| DescDesc | AmtAmt |
|---|---|
| MUTUAL FUND TIMING ADJ | $227 |
| ROUNDING | $1 |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail (2 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| FEDERAL ESTIMATES - PRINCIPAL | $136 | $0 | $0 |
| FOREIGN TAXES ON NONQUALIFIED | $0 | $0 |