MASER FAMILY FOUNDATION: Form 990PF, tax year 2021

View the entire original 990 at ProPublica ↗

Organization: MASER FAMILY FOUNDATION (EIN 39-1901902)
Tax period: 2021-01-01 to 2021-12-31
Filed: 2022-05-12
IRS object ID: 202241329349103334
Schema version: 2021v4.0
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
Accounting Fees Schedule
Legal Fees Schedule

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2022-05-12T13:17:33-07:00	ReturnTs
Tax Period End	2021-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	421173624	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	WINTHER STAVE & CO	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	1004 21st St Unit 4	AddressLine1Txt
City	Milford	CityNm
State Abbreviation	IA	StateAbbreviationCd
ZIP	51351	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990PF	ReturnTypeCd
Tax Period Begin	2021-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	391901902	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	MASER FAMILY FOUNDATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	MASE	BusinessNameControlTxt
Phone	7125466217	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	600 1ST AVE	AddressLine1Txt
City	LE MARS	CityNm
State Abbreviation	IA	StateAbbreviationCd
ZIP	51031	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	E W MASER	PersonNm
Person Title	PRESIDENT	PersonTitleTxt
Signature	2022-05-12	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	E W	PersonFirstNm
Person Last	MASER	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	D JEFFREY CREW	PreparerPersonNm
PTIN	P00062148	PTIN
Phone	7123382488	PhoneNum
Self Employed	Yes (X)	SelfEmployedInd

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	2	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd
Federated Assurance Level	FAL1	FederatedAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2021	TaxYr
Build TS	2022-09-23 18:48:47Z	BuildTS

Form 990-PF IRS990PF

Field	Value	IRS element (for citing)
Organization501c3 Exempt PF	Yes (X)	Organization501c3ExemptPFInd
FMV Assets EOY	$0	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
Total Rev And Expnss	$0	TotalRevAndExpnssAmt
Total Net Invst Incm	$0	TotalNetInvstIncmAmt
Legal Fees Rev And Expnss	$211	LegalFeesRevAndExpnssAmt
Accounting Fees Rev And Expnss	$580	AccountingFeesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss	$791	TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm	$0	TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl	$0	TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss	$27,416	ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl	$27,416	ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss	$28,207	TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm	$0	TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl	$27,416	TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses	-$28,207	ExcessRevenueOverExpensesAmt
Net Investment Income	$0	NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Field	Value	IRS element (for citing)
Cash BOY	$67,667	CashBOYAmt
Cash EOY	$39,460	CashEOYAmt
Total Assets BOY	$67,667	TotalAssetsBOYAmt
Total Assets EOY	$39,460	TotalAssetsEOYAmt
Total Assets EOYFMV	$0	TotalAssetsEOYFMVAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind
Capital Stock BOY	$67,667	CapitalStockBOYAmt
Capital Stock EOY	$39,460	CapitalStockEOYAmt
Tot Net Ast Or Fund Balances BOY	$67,667	TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY	$39,460	TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY	$67,667	TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY	$39,460	TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Field	Value	IRS element (for citing)
Tot Net Ast Or Fund Balances BOY	$67,667	TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses	-$28,207	ExcessRevenueOverExpensesAmt
Subtotal	$39,460	SubtotalAmt
Tot Net Ast Or Fund Balances EOY	$39,460	TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Field	Value	IRS element (for citing)
Investment Income Excise Tax	$0	InvestmentIncomeExciseTaxAmt
Applied To ES Tax	$0	AppliedToESTaxAmt

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	E W MASER	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	7125466217	PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

Field	Value	IRS element (for citing)
Address Line1	600 1ST AVE SE	AddressLine1Txt
City	LE MARS	CityNm
State Abbreviation	IA	StateAbbreviationCd
ZIP	51031	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
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	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 (4 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	TitleTitleTxt	Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt	CompensationCompensationAmt
TOM MASER
PO BOX 922	OKOBOJI	IA	51355	Treasurer	1.00	$0
E W MASER
600 1ST AVE SE	LE MARS	IA	51031	PRESIDENT	1.00	$0
DELORES J MASER
600 1ST AVE SE	LE MARS	IA	51031	DIRECTOR	1.00	$0
MARK MASER
500 S 38TH ST	OMAHA	NE	68105	SECRETARY	1.00	$0

Field	Value	IRS element (for citing)
Comp Of Hghst Pd Empl Or NONE	NONE	CompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONE	NONE	CompOfHghstPdCntrctOrNONETxt

Minimum Investment Return MinimumInvestmentReturnGrp

Field	Value	IRS element (for citing)
Average Monthly FMV Of Sec	$0	AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances	$49,321	AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast	$0	FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets	$49,321	TotalFMVOfUnusedAssetsAmt
Reduction Claimed	$0	ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast	$49,321	AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable	$740	CashDeemedCharitableAmt
Net Vl Noncharitable Assets	$48,581	NetVlNoncharitableAssetsAmt
Minimum Investment Return	$2,429	MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

Field	Value	IRS element (for citing)
Minimum Investment Return	$2,429	MinimumInvestmentReturnAmt
Distributable Before Adj	$2,429	DistributableBeforeAdjAmt
Distributable Before Ded	$2,429	DistributableBeforeDedAmt
Distributable As Adjusted	$2,429	DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

Field	Value	IRS element (for citing)
Expenses And Contributions	$27,416	ExpensesAndContributionsAmt
Qualifying Distributions	$27,416	QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

Field	Value	IRS element (for citing)
Distributable As Adjusted	$2,429	DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5	$36,489	ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4	$73,865	ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3	$25,561	ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2	$45,589	ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1	$14,529	ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov	$196,033	TotalExcessDistributionCyovAmt
Qualifying Distributions	$27,416	QualifyingDistributionsAmt
Treated As Distri From Corpus	$0	TreatedAsDistriFromCorpusAmt
Applied To Current Year	$2,429	AppliedToCurrentYearAmt
Remaining Distri From Corpus	$24,987	RemainingDistriFromCorpusAmt
Total Corpus	$221,020	TotalCorpusAmt
Undistributed Income CY	$0	UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5	$36,489	ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr	$184,531	ExcessDistriCyovToNextYrAmt
Excess From Year4	$73,865	ExcessFromYear4Amt
Excess From Year3	$25,561	ExcessFromYear3Amt
Excess From Year2	$45,589	ExcessFromYear2Amt
Excess From Year1	$14,529	ExcessFromYear1Amt
Excess From Current Year	$24,987	ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

Application Submission Info ApplicationSubmissionInfoGrp

Field	Value	IRS element (for citing)
Recipient Person	E W MASER	RecipientPersonNm

Recipient US Address RecipientUSAddress

Field	Value	IRS element (for citing)
Address Line1	600 1ST AVE SE	AddressLine1Txt
City	LE MARS	CityNm
State Abbreviation	IA	StateAbbreviationCd
ZIP	51037	ZIPCd

Field	Value	IRS element (for citing)
Recipient Phone	7125466217	RecipientPhoneNum
Form And Info And Materials	IN WRITING, WITH A BRIEF EXPLANATION OF THE INTENDED USE OF REQUESTED CONTRIBUTION.	FormAndInfoAndMaterialsTxt
Submission Deadlines	NONE	SubmissionDeadlinesTxt
Restrictions On Awards	MUST BE TO CHARITABLE, RELIGIOUS, LITERARY, EDUCATIONAL OR OTHER WORTHY INSTITUTIONS OR ORGANIZATIONS	RestrictionsOnAwardsTxt

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (9 entries)

Address Line1RecipientUSAddress/AddressLine1Txt	CityRecipientUSAddress/CityNm	State AbbreviationRecipientUSAddress/StateAbbreviationCd	ZIPRecipientUSAddress/ZIPCd	Recipient RelationshipRecipientRelationshipTxt	Recipient Foundation StatusRecipientFoundationStatusTxt	Grant Or Contribution PurposeGrantOrContributionPurposeTxt	AmtAmt
OPERA OMAHA COUNCIL
1850 FARNAM STREET	OMAHA	NE	68102	NONE	PC	CHARITABLE CONTRIBUTION	$1,500
OMAHA SYMPHONY
1605 HOWARD STREET	OMAHA	NE	68102	NONE	PC	CHARITABLE CONTRIBUTION	$3,000
THE OKOBOJI FOUNDATION
PO BOX 593	OKOBOJI	IA	51355	NONE	PC	CHARITABLE CONTRIBUTION	$1,000
DICKINSON COUNTY CONSERVATION BOARD
2279 170TH STREET	SPIRIT LAKE	IA	51360	NONE	PC	CHARITABLE CONTRIBUTION	$2,217
WILDWOOD NATURE PRESERVE
DICKINSON COUNTY	SPIRIT LAKE	IA	51360	NONE	PC	CHARITABLE CONTRIBUTION	$15,000
FIRST PRESYTERIAN CHURCH
3501 HILL AVE	SPIRIT LAKE	IA	51360	NONE	PC	CHARITABLE CONTRIBUTION	$1,500
PRESBYTERIAN UNITED CHURCH OF CHRIS
858 7TH AVE SE	LE MARS	IA	51031	NONE	PC	CHARITABLE CONTRIBUTION	$1,500
IOWA GREAT LAKES ROTARY CLUB
411 HILL AVE	SPIRIT LAKE	IA	51360	NONE	PC	CHARITABLE CONTRIBUTION	$500
LE MARS ART COUNCIL
200 CENTRAL AVE S	LE MARS	IA	51031	NO RELATIONSHIP	PC	CHARITABLE CONTRIBUTION	$1,199

Field	Value	IRS element (for citing)
Total Grant Or Contri Pd Dur Yr	$27,416	TotalGrantOrContriPdDurYrAmt

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

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

Field	Value	IRS element (for citing)
Category	ACCOUNTING	CategoryTxt
Amt	$580	Amt
Net Investment Income	$0	NetInvestmentIncomeAmt
Adjusted Net Income	$0	AdjustedNetIncomeAmt
Disbursements Charitable Prps	$0	DisbursementsCharitablePrpsAmt

Legal Fees Schedule LegalFeesSchedule

Legal Fees LegalFeesGrp

Field	Value	IRS element (for citing)
Category	BIENNIAL REPORT	CategoryTxt
Legal Fees	$211	LegalFeesAmt
Net Investment Income	$0	NetInvestmentIncomeAmt
Adjusted Net Income	$0	AdjustedNetIncomeAmt
Disbursements Charitable Prps	$0	DisbursementsCharitablePrpsAmt