IRA D KAUFFMAN CHARITABLE COMMUNITY TR: Form 990PF, tax year 2021

View the entire original 990 at ProPublica ↗

Organization: IRA D KAUFFMAN CHARITABLE COMMUNITY TR (EIN 39-1873380)
Tax period: 2021-01-01 to 2021-12-31
Filed: 2022-11-15
IRS object ID: 202243199349102034
Schema version: 2021v4.2
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
Applied To Prior Year Election
Cash Distribution Expln Stmt
Investments Corp Stock Schedule
Legal Fees Schedule
Other Expenses Schedule
Taxes Schedule

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2022-11-15T10:20:21-06:00	ReturnTs
Tax Period End	2021-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	431305800	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	UHY ADVISORS MO INC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	4200 UNIVERSITY AVE SUITE 410	AddressLine1Txt
City	WEST DES MOINES	CityNm
State Abbreviation	IA	StateAbbreviationCd
ZIP	50266	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	391873380	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	IRA B KAUFFMAN CHARITABLE COMMUNITY TR	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	KAUF	BusinessNameControlTxt
Phone	6414832559	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 668	AddressLine1Txt
City	STATE CENTER	CityNm
State Abbreviation	IA	StateAbbreviationCd
ZIP	50247	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	LORI BEARDEN	PersonNm
Person Title	SECRETARY/TREASURER	PersonTitleTxt
Phone	6414832559	PhoneNum
Signature	2022-11-14	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	LORI	PersonFirstNm
Person Last	BEARDEN	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	KYLE WOIWOOD	PreparerPersonNm
PTIN	P01518443	PTIN
Phone	5152225680	PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	3	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

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	$1,996,386	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
Dividends Rev And Expnss	$30,887	DividendsRevAndExpnssAmt
Dividends Net Invst Incm	$30,887	DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss	$70,834	NetGainSaleAstRevAndExpnssAmt
Gross Sales Price	$141,669	GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm	$70,834	CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss	$101,721	TotalRevAndExpnssAmt
Total Net Invst Incm	$101,721	TotalNetInvstIncmAmt
Comp Ofcr Dir Trst Rev And Expnss	$0	CompOfcrDirTrstRevAndExpnssAmt
Comp Ofcr Dir Trst Net Invst Incm	$0	CompOfcrDirTrstNetInvstIncmAmt
Comp Ofcr Dir Trst Dsbrs Chrtbl	$0	CompOfcrDirTrstDsbrsChrtblAmt
Legal Fees Rev And Expnss	$1,318	LegalFeesRevAndExpnssAmt
Legal Fees Net Invst Incm	$0	LegalFeesNetInvstIncmAmt
Legal Fees Dsbrs Chrtbl	$1,318	LegalFeesDsbrsChrtblAmt
Accounting Fees Rev And Expnss	$1,950	AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm	$975	AccountingFeesNetInvstIncmAmt
Accounting Fees Chrtbl Prps	$975	AccountingFeesChrtblPrpsAmt
Taxes Rev And Expnss	$7,212	TaxesRevAndExpnssAmt
Taxes Net Invst Incm	$7,212	TaxesNetInvstIncmAmt
Taxes Dsbrs Chrtbl	$0	TaxesDsbrsChrtblAmt
Other Expenses Rev And Expnss	$372	OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm	$0	OtherExpensesNetInvstIncmAmt
Other Expenses Dsbrs Chrtbl	$372	OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss	$10,852	TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm	$8,187	TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl	$2,665	TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss	$35,074	ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl	$35,074	ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss	$45,926	TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm	$8,187	TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl	$37,739	TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses	$55,795	ExcessRevenueOverExpensesAmt
Net Investment Income	$93,534	NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Field	Value	IRS element (for citing)
Cash BOY	$786	CashBOYAmt
Cash EOY	$54,970	CashEOYAmt
Cash EOYFMV	$54,970	CashEOYFMVAmt
Sav And Temp Cash Invst BOY	$32,006	SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY	$29,198	SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV	$29,198	SavAndTempCashInvstEOYFMVAmt
Corporate Stock BOY	$1,570,200	CorporateStockBOYAmt
Corporate Stock EOY	$1,575,693	CorporateStockEOYAmt
Corporate Stock EOYFMV	$1,912,218	CorporateStockEOYFMVAmt
Total Assets BOY	$1,602,992	TotalAssetsBOYAmt
Total Assets EOY	$1,659,861	TotalAssetsEOYAmt
Total Assets EOYFMV	$1,996,386	TotalAssetsEOYFMVAmt
Accounts Payable EOY	$1,074	AccountsPayableEOYAmt
Total Liabilities BOY	$0	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$1,074	TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind
Capital Stock BOY	$1,005,000	CapitalStockBOYAmt
Capital Stock EOY	$1,005,000	CapitalStockEOYAmt
Additional Paid In Capital BOY	$0	AdditionalPaidInCapitalBOYAmt
Additional Paid In Capital EOY	$0	AdditionalPaidInCapitalEOYAmt
Retained Earning BOY	$597,992	RetainedEarningBOYAmt
Retained Earning EOY	$653,787	RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY	$1,602,992	TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY	$1,658,787	TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY	$1,602,992	TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY	$1,659,861	TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Field	Value	IRS element (for citing)
Tot Net Ast Or Fund Balances BOY	$1,602,992	TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses	$55,795	ExcessRevenueOverExpensesAmt
Other Increases	$0	OtherIncreasesAmt
Subtotal	$1,658,787	SubtotalAmt
Other Decreases	$0	OtherDecreasesAmt
Tot Net Ast Or Fund Balances EOY	$1,658,787	TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (6 entries)

PropertyPropertyDesc	Gross Sales PriceGrossSalesPriceAmt	Cost Or Other BasisCostOrOtherBasisAmt	Gain Or LossGainOrLossAmt	Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt	How AcquiredHowAcquiredCd
INCOME FUND OF AMERICA	$17,470	$16,606	$864	$864
NEW PERSPECTIVE FUND	$17,470	$6,849	$10,621	$10,621
BOND FUND OF AMERICA	$17,470	$17,369	$101	$101
AMERICAN BALANCED FUND	$17,470	$13,430	$4,040	$4,040
CAPITAL INCOME BUILDER	$17,470	$16,581	$889	$889
CAPITAL GAINS DIVIDENDS	$54,319		$54,319	$54,319	P

Field	Value	IRS element (for citing)
Capital Gain Net Income	$70,834	CapitalGainNetIncomeAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Field	Value	IRS element (for citing)
Investment Income Excise Tax	$1,300	InvestmentIncomeExciseTaxAmt
Tax Under Section511	$0	TaxUnderSection511Amt
Subtotal	$1,300	SubtotalAmt
Subtitle A Tax	$0	SubtitleATaxAmt
Tax Based On Investment Income	$1,300	TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx	$2,040	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	$2,040	TotalPaymentsAndCreditsAmt
Es Penalty	$11	EsPenaltyAmt
Overpayment	$729	OverpaymentAmt
Applied To ES Tax	$729	AppliedToESTaxAmt
Refund	$0	RefundAmt

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	0	Section508eRqrSatisfiedInd
At Least5000 In Assets	Yes (1)	AtLeast5000InAssetsInd
Org Report Or Register State	IA	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	LORI BEARDEN	IndividualWithBooksNm
Phone	6414832559	PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 668	AddressLine1Txt
City	STATE CENTER	CityNm
State Abbreviation	IA	StateAbbreviationCd
ZIP	50247	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	0	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
Uncorrected Prior Acts	0	UncorrectedPriorActsInd
Undistributed Income PY	Yes (1)	UndistributedIncomePYInd
Undistributed Income PY1	2019	UndistributedIncomePY1Yr
Undistr Incm Sect4942a2 Not App	Yes (1)	UndistrIncmSect4942a2NotAppInd
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 (8 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
STEVE SODDERS
PO BOX 723	STATE CENTER	IA	50247	CHAIRMAN/TRUSTEE	0.00	$0	$0	$0
BRETT NICHOLS
408 1ST AVE N	STATE CENTER	IA	50247	TRUSTEE	0.00	$0	$0	$0
TERRY SHAFFAR
504 4TH ST SW	STATE CENTER	IA	50247	VICE CHAIRMAN/TRUSTEE	0.00	$0	$0	$0
MISTY BUNN
208 3RD AVE NE	STATE CENTER	IA	50247	TRUSTEE	0.00	$0	$0	$0
HOWARD DARROW
106 4TH ST SE	STATE CENTER	IA	50247	TRUSTEE	0.00	$0	$0	$0
LEE WILKINSON
PO BOX 296	STATE CENTER	IA	50247	TRUSTEE	0.00	$0	$0	$0
LORI BEARDEN
PO BOX 461	STATE CENTER	IA	50247	SECRETARY/TREASURER	0.00	$0	$0	$0
HARLAN QUICK
PO BOX 723	STATE CENTER	IA	50247	TRUSTEE	0.00	$0	$0	$0

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	CITY OF STATE CENTER - ROSE FESTIVAL	Description1Txt
Expenses1	$5,000	Expenses1Amt
Description2	STATE CENTER HISTORICAL PREVENTION COMMISSION	Description2Txt
Expenses2	$10,000	Expenses2Amt
Description3	SCDA	Description3Txt
Expenses3	$63,840	Expenses3Amt
Description4	STATE CENTER YOUTH SPORTS	Description4Txt
Expenses4	$12,000	Expenses4Amt

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	$1,816,270	AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances	$74,403	AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast	$0	FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets	$1,890,673	TotalFMVOfUnusedAssetsAmt
Reduction Claimed	$0	ReductionClaimedAmt
Acquisition Indebtedness	$0	AcquisitionIndebtednessAmt
Adjusted Total FMV Of Unused Ast	$1,890,673	AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable	$28,360	CashDeemedCharitableAmt
Net Vl Noncharitable Assets	$1,862,313	NetVlNoncharitableAssetsAmt
Minimum Investment Return	$93,116	MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

Field	Value	IRS element (for citing)
Minimum Investment Return	$93,116	MinimumInvestmentReturnAmt
Tax Based On Investment Income	$1,300	TaxBasedOnInvestmentIncomeAmt
Total Tax	$1,300	TotalTaxAmt
Distributable Before Adj	$91,816	DistributableBeforeAdjAmt
Recoveries Qualfied Distri	$0	RecoveriesQualfiedDistriAmt
Distributable Before Ded	$91,816	DistributableBeforeDedAmt
Deduction From Distributable	$0	DeductionFromDistributableAmt
Distributable As Adjusted	$91,816	DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

Field	Value	IRS element (for citing)
Expenses And Contributions	$37,739	ExpensesAndContributionsAmt
Program Related Invst Total	$0	ProgramRelatedInvstTotalAmt
Set Aside Cash Distri Test	$59,264	SetAsideCashDistriTestAmt
Qualifying Distributions	$97,003	QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

Field	Value	IRS element (for citing)
Distributable As Adjusted	$91,816	DistributableAsAdjustedAmt
Undistributed Income PY	$80,519	UndistributedIncomePYAmt
Prior Year1	2019	PriorYear1Yr
Total For Prior Years	$15,183	TotalForPriorYearsAmt
Total Excess Distribution Cyov	$0	TotalExcessDistributionCyovAmt
Qualifying Distributions	$97,003	QualifyingDistributionsAmt
Applied To Year1	$80,519	AppliedToYear1Amt
Applied To Prior Years	$0	AppliedToPriorYearsAmt
Treated As Distri From Corpus	$0	TreatedAsDistriFromCorpusAmt
Applied To Current Year	$16,484	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	$15,183	PriorYearUndistributedIncmAmt
Prior Year Deficiency Or Tax	$0	PriorYearDeficiencyOrTaxAmt
Taxable1	$15,183	Taxable1Amt
Taxable2	$0	Taxable2Amt
Undistributed Income CY	$75,332	UndistributedIncomeCYAmt
Corpus Distri170b1 E Or4942g3	$0	CorpusDistri170b1EOr4942g3Amt
Excess Distri Cyov From Yr5	$0	ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr	$0	ExcessDistriCyovToNextYrAmt

Supplementary Information SupplementaryInformationGrp

Application Submission Info ApplicationSubmissionInfoGrp

Field	Value	IRS element (for citing)
Recipient Person	CITY CLERKS OFFICE	RecipientPersonNm

Recipient US Address RecipientUSAddress

Field	Value	IRS element (for citing)
Address Line1	118 EAST MAIN STREET	AddressLine1Txt
City	STATE CENTER	CityNm
State Abbreviation	IA	StateAbbreviationCd
ZIP	50247	ZIPCd

Field	Value	IRS element (for citing)
Recipient Phone	6414832559	RecipientPhoneNum
Form And Info And Materials	APPLICATION IS AVAILABLE ONLINE AT WWW.STATECENTERIOWA.ORG	FormAndInfoAndMaterialsTxt
Submission Deadlines	NONE	SubmissionDeadlinesTxt
Restrictions On Awards	APPLICANT MUST BE A STATE CENTER, IOWA, NONPROFIT ORGANIZATION.	RestrictionsOnAwardsTxt

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (5 entries)

Address Line1RecipientUSAddress/AddressLine1Txt	CityRecipientUSAddress/CityNm	State AbbreviationRecipientUSAddress/StateAbbreviationCd	ZIPRecipientUSAddress/ZIPCd	Recipient RelationshipRecipientRelationshipTxt	Recipient Foundation StatusRecipientFoundationStatusTxt	Grant Or Contribution PurposeGrantOrContributionPurposeTxt	AmtAmt
SCDA
PO BOX 668	STATE CENTER	IA	50247	N/A	OTHER PUBLIC CHARITY	MAIN ST PROGRAM AWARD, HISTORICAL MUSEUM, REPAIR PROJECTS, TREE PLANTING, LANDSCAPING	$23,156
STATE CENTER YOUTH BASEBALLSOFTBALL
PO BOX 668	STATE CENTER	IA	50247	N/A	OTHER PUBLIC CHARITY	GROUNDS AND EQUIPMENT IMPROVEMENTS	$6,373
SCPD
PO BOX 668	STATE CENTER	IA	50247	N/A	OTHER PUBLIC CHARITY	CRUISE WITH THE COPS, CORNHOLD WITH COPS	$2,000
SCHPC
PO BOX 668	STATE CENTER	IA	50247	N/A	OTHER PUBLIC CHARITY	MAIN STREET MAINTENANCE	$2,295
SCPR
PO BOX 668	STATE CENTER	IA	50247	N/A	OTHER PUBLIC CHARITY	ADVENTURE PASSES	$1,250

Field	Value	IRS element (for citing)
Total Grant Or Contri Pd Dur Yr	$35,074	TotalGrantOrContriPdDurYrAmt

Grant Or Contri Apprv For Fut GrantOrContriApprvForFutGrp (5 entries)

Address Line1RecipientUSAddress/AddressLine1Txt	CityRecipientUSAddress/CityNm	State AbbreviationRecipientUSAddress/StateAbbreviationCd	ZIPRecipientUSAddress/ZIPCd	Recipient RelationshipRecipientRelationshipTxt	Recipient Foundation StatusRecipientFoundationStatusTxt	Grant Or Contribution PurposeGrantOrContributionPurposeTxt	AmtAmt
STATE CENTER YOUTH BASEBALLSOFTBALL
PO BOX 668	STATE CENTER	IA	50247	N/A	OTHER PUBLIC CHARITY	GROUNDS AND EQUIPMENT IMPROVEMENTS	$5,627
SCDA
PO BOX 668	STATE CENTER	IA	50247	N/A	OTHER PUBLIC CHARITY	MAIN ST PROGRAM AWARD, HISTORICAL MUSEUM, REPAIR PROJECTS, TREE PLANTING, LANDSCAPING	$40,684
SCHPC
PO BOX 668	STATE CENTER	IA	50247	N/A	OTHER PUBLIC CHARITY	MAIN STREET MAINTENANCE	$7,705
SCPR
PO BOX 668	STATE CENTER	IA	50247	N/A	OTHER PUBLIC CHARITY	ADVENTURE PASSES	$248
RFA
PO BOX 668	STATE CENTER	IA	50247	N/A	OTHER PUBLIC CHARITY	ACTIVITIES FOR FESTIVAL	$5,000

Field	Value	IRS element (for citing)
Total Grant Or Contri Apprv Fut	$59,264	TotalGrantOrContriApprvFutAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

Field	Value	IRS element (for citing)
Exclusion	14	ExclusionCd
Exclusion	$30,887	ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

Field	Value	IRS element (for citing)
Exclusion	18	ExclusionCd
Exclusion	$70,834	ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

Field	Value	IRS element (for citing)
Unrelated Business Taxbl Incm	$0	UnrelatedBusinessTaxblIncmAmt
Exclusion	$101,721	ExclusionAmt
Related Or Exempt Function Incm	$0	RelatedOrExemptFunctionIncmAmt

Field	Value	IRS element (for citing)
Total Income Producing Acty	$101,721	TotalIncomeProducingActyAmt

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

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

Field	Value	IRS element (for citing)
Category	ACCOUNTING FEES	CategoryTxt
Amt	$1,950	Amt
Net Investment Income	$975	NetInvestmentIncomeAmt
Disbursements Charitable Prps	$975	DisbursementsCharitablePrpsAmt

Applied To Prior Year Election AppliedToPriorYearElection

Field	Value	IRS element (for citing)
Election	THE ORGANIZATION IS MAKING AN ELECTION UNDER REGULATIONS SECTION 53.4942(A)-3(D)(2). THE 2014 QUALIFYING DISTRIBUTION ($78,877) WILL BE MADE FIRST OUT OF THE 2013 UNDISTRIBUTED INCOME ($55,691), AND LASTLY OUT OF THE 2014 DISTRIBUTABLE INCOME ($37,601).	ElectionDesc

Cash Distribution Expln Stmt CashDistributionExplnStmt

Field	Value	IRS element (for citing)
Explanation	TAXPAYER IS APPLYING THE CASH DISTRIBUTION TEST TO DETERMINE AWARD AMOUNTS SET ASIDE UNDER IRC SEC 4942(G)(2).AMOUNTS SET ASIDE FOR SPECIFIC PROJECTS IN THE CURRENT TAX YEAR WILL BE PAID WITHIN 60 MONTHS FROM THE DATE OF THE SET-ASIDE.THE CURRENT TAX YEAR IS THE INITIAL YEAR USING THE CASH DISTRIBUTION TEST TO DETERMINE SET-ASIDES. NO AMOUNTS WERE SET ASIDE IN PAST TAXABLE YEARS TO REPORT.SEE THE FOLLOWING FOR NATURE AND PURPOSE OF SPECIFIC PROJECT(S) THAT AMOUNTS HAVE BEEN SET ASIDE FOR.PROJECTS AND CORRESPONDING AMOUNTS SET ASIDE DURING CURRENT TAXABLE YEAR:- STATE CENTER DEVELOPMENT ASSOCIATION: $40,684 O REPAIR AND CARE OF NEGLECTED PROPERTIES O TREE PLANTING- DERECHO RECOVERY- STATE CENTER HISTORIC PRESERVATION COMMISSION: $7,705 O MAINTENANCE AND REPAIRS FOR HISTORIC DISTRICT- CITY OF STATE CENTER: $5,627 O GROUNDS AND EQUIPMENT UPDGRADES FOR YOUTH SPORTS- STATE CENTER PARKS AND RECREATION: $248 O LIBRARY PROGRAMS- ROSE FESTIVAL ASSOCIATION OF STATE CENTER: $5,000 O FESTIVAL ENTERTAINMENTTOTAL AMOUNT SET ASIDE: $59,264	ExplanationTxt

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp (7 entries)

StockStockNm	EOY Book ValueEOYBookValueAmt	EOYFMVEOYFMVAmt
NEW PERSPECTIVE FUND	$247,121	$371,696
INV. CO OF AMERICA - CLASS A	$139,178	$139,178
CAPITAL INCOME BUILDER - CLASS A	$305,742	$364,403
INCOME FUND - CLASS A	$326,657	$366,725
BALANCED FUND	$253,302	$361,962
BOND FUND - CLASS A	$302,651	$307,212
AMERICAN FUNDS MONEY MARKET FUND	$1,042	$1,042

Legal Fees Schedule LegalFeesSchedule

Legal Fees LegalFeesGrp

Field	Value	IRS element (for citing)
Category	LEGAL FEES	CategoryTxt
Legal Fees	$1,318	LegalFeesAmt
Net Investment Income	$0	NetInvestmentIncomeAmt
Disbursements Charitable Prps	$1,318	DisbursementsCharitablePrpsAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp

Field	Value	IRS element (for citing)
Desc	MISCELLANEOUS	Desc
Revenue And Expenses Per Books	$372	RevenueAndExpensesPerBooksAmt
Net Investment Income	$0	NetInvestmentIncomeAmt
Disbursements Charitable Prps	$372	DisbursementsCharitablePrpsAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (2 entries)

CategoryCategoryTxt	AmtAmt	Net Investment IncomeNetInvestmentIncomeAmt	Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt
INVESTMENT INCOME TAXES 2020	$5,172	$5,172	$0
INVESTMENT INCOME TAXES 2021	$2,040	$2,040	$0