LOWELL E WALTER TRUST: Form 990PF, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- LOWELL E WALTER TRUST (EIN 42-6347604)
- Tax period
- 2024-03-01 to 2025-02-28
- Filed
- 2025-12-23
- IRS object ID
- 202503579349101105
- Schema version
- 2024v5.2
- 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
- Expenditure Responsibility Stmt
- Investments Other Schedule2
- Legal Fees Schedule
- Other Decreases Schedule
- Other Expenses Schedule
- Other Income Schedule2
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-12-23T10:01:36-06:00 | ReturnTs |
| Tax Period End | 2025-02-28 | 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 | 2024-03-01 | 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 | 2025-12-16 | 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 | 2025-12-16 | PreparationDt |
| Self Employed | Yes (X) | SelfEmployedInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $1,707,563 | FMVAssetsEOYAmt |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Dividends Rev And Expnss | $14,606 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $14,606 | DividendsNetInvstIncmAmt |
| Gross Rents Rev And Expnss | $41,506 | GrossRentsRevAndExpnssAmt |
| Gross Rents Net Invst Incm | $41,506 | GrossRentsNetInvstIncmAmt |
| Net Rental Income Or Loss | $25,188 | NetRentalIncomeOrLossAmt |
| Net Gain Sale Ast Rev And Expnss | -$5,927 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $87,754 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $0 | CapGainNetIncmNetInvstIncmAmt |
| Net ST Capital Gain Adj Net Incm | $0 | NetSTCapitalGainAdjNetIncmAmt |
| Other Income Rev And Expnss | $4,908 | OtherIncomeRevAndExpnssAmt |
| Other Income Net Invst Incm | $4,908 | OtherIncomeNetInvstIncmAmt |
| Total Rev And Expnss | $55,093 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $61,020 | TotalNetInvstIncmAmt |
| Comp Ofcr Dir Trst Rev And Expnss | $8,957 | CompOfcrDirTrstRevAndExpnssAmt |
| Comp Ofcr Dir Trst Net Invst Incm | $6,168 | CompOfcrDirTrstNetInvstIncmAmt |
| Comp Ofcr Dir Trst Dsbrs Chrtbl | $2,789 | 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 | $550 | LegalFeesRevAndExpnssAmt |
| Legal Fees Net Invst Incm | $0 | LegalFeesNetInvstIncmAmt |
| Legal Fees Adj Net Incm | $0 | LegalFeesAdjNetIncmAmt |
| Legal Fees Dsbrs Chrtbl | $550 | LegalFeesDsbrsChrtblAmt |
| Other Prof Fees Dsbrs Chrtbl | $0 | OtherProfFeesDsbrsChrtblAmt |
| Interest Dsbrs Chrtbl | $0 | InterestDsbrsChrtblAmt |
| Taxes Rev And Expnss | $468 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $3 | TaxesNetInvstIncmAmt |
| 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 | $16,344 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $16,318 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Dsbrs Chrtbl | $26 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $26,319 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $22,489 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Adj Net Incm | $0 | TotOprExpensesAdjNetIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $3,365 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $75,000 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $75,000 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $101,319 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $22,489 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Adj Net Incm | $0 | TotalExpensesAdjNetIncmAmt |
| Total Expenses Dsbrs Chrtbl | $78,365 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | -$46,226 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $38,531 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $0 | AdjustedNetIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $242 | CashBOYAmt |
| Cash EOY | $514 | CashEOYAmt |
| Cash EOYFMV | $514 | CashEOYFMVAmt |
| Sav And Temp Cash Invst BOY | $14,913 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $16,706 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $16,706 | SavAndTempCashInvstEOYFMVAmt |
| Acct Rcvbl EOY | $0 | AcctRcvblEOYAmt |
| Acct Rcvbl EOYFMV | $0 | AcctRcvblEOYFMVAmt |
| Other Rcvbl Allwnc Dbtfl Acct | $0 | OtherRcvblAllwncDbtflAcctAmt |
| Other Investments BOY | $994,104 | OtherInvestmentsBOYAmt |
| Other Investments EOY | $945,809 | OtherInvestmentsEOYAmt |
| Other Investments EOYFMV | $1,690,343 | OtherInvestmentsEOYFMVAmt |
| Total Assets BOY | $1,009,259 | TotalAssetsBOYAmt |
| Total Assets EOY | $963,029 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $1,707,563 | TotalAssetsEOYFMVAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
| Capital Stock BOY | $1,009,259 | CapitalStockBOYAmt |
| Capital Stock EOY | $963,029 | CapitalStockEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $1,009,259 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $963,029 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $1,009,259 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $963,029 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $1,009,259 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | -$46,226 | ExcessRevenueOverExpensesAmt |
| Other Increases | $0 | OtherIncreasesAmt |
| Subtotal | $963,033 | SubtotalAmt |
| Other Decreases | $4 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $963,029 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (34 entries)
| PropertyPropertyDesc | AcquiredAcquiredDt | SoldSoldDt | Gross Sales PriceGrossSalesPriceAmt | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt | How AcquiredHowAcquiredCd |
|---|---|---|---|---|---|---|---|
| 1362. BAIRD AGGREGATE BOND FUND-INST 72 | 2021-09-24 | 2024-07-23 | $13,307 | $15,663 | -$2,356 | -$2,356 | |
| 15. GOLDMAN ACTIVEBETA US LC ETF | 2021-07-27 | 2024-07-23 | $1,637 | $1,323 | $314 | $314 | |
| 13. ISHARES CORE S&P TOTAL U.S. ETF | 2022-10-20 | 2024-07-23 | $1,581 | $1,062 | $519 | $519 | |
| 26. GOLDMAN ACTIVEBETA US LC ETF | 2021-07-27 | 2024-08-15 | $2,825 | $2,293 | $532 | $532 | |
| 4. PIMCO ENHANCED SHORT MATURITY ETF | 2024-07-23 | 2024-08-15 | $401 | $402 | -$1 | -$1 | |
| 103. PIMCO ENHANCED SHORT MATURITY ETF | 2024-08-15 | $10,332 | $10,239 | $93 | $93 | ||
| 2416.65789 BAIRD AGGREGATE BOND FUND-INST 72 | 2021-09-24 | 2024-08-16 | $24,118 | $27,792 | -$3,674 | -$3,674 | |
| 1110.34211 BAIRD AGGREGATE BOND FUND-INST 72 | 2021-09-24 | 2024-08-16 | $11,081 | $12,769 | -$1,688 | -$1,688 | |
| 58.92308 EMBARK COMMODITY STRAT-RTR | 2024-07-23 | 2024-08-16 | $594 | $602 | -$8 | -$8 | |
| 73.07692 EMBARK COMMODITY STRAT-RTR | 2024-07-23 | 2024-08-16 | $737 | $746 | -$9 | -$9 | |
| 1694. JP MORGAN CORE BOND-R6 3900 | 2024-08-16 | $17,702 | $16,930 | $772 | $772 | ||
| 1446.13333 PIMCO TOTAL RET FD-INST #35 | 2019-04-29 | 2024-08-16 | $12,639 | $14,591 | -$1,952 | -$1,952 | |
| 970.86667 PIMCO TOTAL RET FD-INST #35 | 2019-04-29 | 2024-08-16 | $8,485 | $9,796 | -$1,311 | -$1,311 | |
| 42.92272 PIMCO COMMODITY REAL RET STRAT-I45 | 2022-08-09 | 2024-08-16 | $549 | $827 | -$278 | -$278 | |
| 50.07728 PIMCO COMMODITY REAL RET STRAT-I45 | 2022-08-09 | 2024-08-16 | $640 | $965 | -$325 | -$325 | |
| 239.48025 TCW EMRG MRKTS INC-PLAN #5721 | 2019-04-29 | 2024-08-16 | $1,581 | $1,957 | -$376 | -$376 | |
| 159.51975 TCW EMRG MRKTS INC-PLAN #5721 | 2019-04-29 | 2024-08-16 | $1,053 | $1,303 | -$250 | -$250 | |
| CAPITAL GAIN DIVIDENDS | $488 | P | |||||
| CAPITAL GAIN DIVIDENDS | $488 | P | |||||
| CAPITAL GAIN DIVIDENDS | $488 | P | |||||
| CAPITAL GAIN DIVIDENDS | $488 | P | |||||
| CAPITAL GAIN DIVIDENDS | $488 | P | |||||
| CAPITAL GAIN DIVIDENDS | $488 | P | |||||
| CAPITAL GAIN DIVIDENDS | $488 | P | |||||
| CAPITAL GAIN DIVIDENDS | $488 | P | |||||
| CAPITAL GAIN DIVIDENDS | $488 | P | |||||
| CAPITAL GAIN DIVIDENDS | $488 | P | |||||
| CAPITAL GAIN DIVIDENDS | $488 | P | |||||
| CAPITAL GAIN DIVIDENDS | $488 | P | |||||
| CAPITAL GAIN DIVIDENDS | $488 | P | |||||
| CAPITAL GAIN DIVIDENDS | $488 | P | |||||
| CAPITAL GAIN DIVIDENDS | $488 | P | |||||
| CAPITAL GAIN DIVIDENDS | $488 | P | |||||
| CAPITAL GAIN DIVIDENDS | $488 | P |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | -$5,927 | CapitalGainNetIncomeAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $536 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtotal | $536 | SubtotalAmt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $536 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $420 | EstimatedPlusOvpmtIncmTxAmt |
| Exempt Frgn Org Tax Wthld At Srce | $0 | ExemptFrgnOrgTaxWthldAtSrceAmt |
| Extsn Request Income Tax Paid | $116 | ExtsnRequestIncomeTaxPaidAmt |
| Total Payments And Credits | $536 | TotalPaymentsAndCreditsAmt |
| Es Penalty | $0 | EsPenaltyAmt |
| 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 |
|---|---|---|---|---|---|---|
| BRIAN MEYER | ||||||
| 100 N MAIN ST FL 5D4001-052 | WINSTONSALEM | NC | 27101 | CO-TRUSTEE | 1 | $500 |
| DON BOWDEN | ||||||
| 100 N MAIN ST FL 5D4001-052 | WINSTONSALEM | NC | 27101 | CO-TRUSTEE | 1 | $500 |
| WELLS FARGO BANK N A | ||||||
| 100 N MAIN ST FL 5D4001-052 | WINSTONSALEM | NC | 27101 | TRUSTEE | 1 | $7,957 |
| 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 | $1,700,669 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $30,268 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $1,730,937 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $1,730,937 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $25,964 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $1,704,973 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $85,249 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $85,249 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $536 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $536 | TotalTaxAmt |
| Distributable Before Adj | $84,713 | DistributableBeforeAdjAmt |
| Recoveries Qualfied Distri | $0 | RecoveriesQualfiedDistriAmt |
| Distributable Before Ded | $84,713 | DistributableBeforeDedAmt |
| Deduction From Distributable | $0 | DeductionFromDistributableAmt |
| Distributable As Adjusted | $84,713 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $78,365 | 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 | $78,365 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $84,713 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $74,459 | 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 | $78,365 | QualifyingDistributionsAmt |
| Applied To Year1 | $74,459 | AppliedToYear1Amt |
| Applied To Prior Years | $0 | AppliedToPriorYearsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $3,906 | 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 | $80,807 | 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 |
|---|---|---|---|---|---|---|---|
| UNIVERSITY OF IOWA FBO EDEN BRADY | |||||||
| 101 JESSUP HALL | IOWA CITY | IA | 52242 | NONE | I | SCHOLARSHIP | $10,964 |
| UNIV OF NORTHERN IOWA FBO HAYDEN NELSON | |||||||
| 105 GILCHRIST HALL | CEDAR FALLS | IA | 50614 | NONE | I | SCHOLARSHIP | $9,936 |
| QUASQUETON CEMETERY ASSN | |||||||
| 601 COUNTY ROAD W35 ATTN B STANFORD | QUASQUETON | IA | 523260007 | NONE | NC | CHARITABLE PURPOSE | $225 |
| UNION PROTESTANT CHURCH | |||||||
| 212 EAST CEDAR ST ATTN FINANCIAL SE | QUASQUETON | IA | 523260104 | NONE | PC | GENERAL OPERATING | $2,500 |
| QUASQUETON COMM CLUB | |||||||
| 908 E DUBUQUE ST | QUASQUETON | IA | 523269754 | NONE | PC | GENERAL OPERATING | $100 |
| IOWA DEPT OF NATURAL RESOURCES | |||||||
| ATTN KIM RASLER | DES MOINES | IA | 50319 | NONE | PC | GENERAL OPERATING | $50,800 |
| 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 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $75,000 | 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 | $14,606 | 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 | $25,188 | 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 | -$5,927 | 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 | $4,908 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | $38,775 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $38,775 | 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 (2 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 | 2024-08-01 | $225 | MAINTENANCE OF THE CEMETERY | $225 | TO THE FOUNDATIONS KNOWLEDGE NO FUNDS HAVE BEEN DIVERTED | 5/21/2025 |
| CEDAR ROCK POST 434 AMERICAN LEGION | |||||||||
| 2675 NOLEN AVENUE | INDEPENDENCE | IA | 50644 | 2024-08-01 | $250 | PENDING | PENDING | PENDING | |
Investments Other Schedule2 InvestmentsOtherSchedule2
Investments Other InvestmentsOtherGrp (15 entries)
| Category Or ItemCategoryOrItemTxt | Listed At Cost Or FMVListedAtCostOrFMVCd | Book ValueBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|---|
| 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 | $8,320 | $17,298 |
| 693390700 PIMCO TOTAL RET FD-I | AT COST | $78,539 | $70,219 |
| 722005667 PIMCO COMMODITY REAL | AT COST | $8,480 | $7,020 |
| 872365713 TCW EMRG MRKTS INC-P | AT COST | $10,852 | $9,652 |
| 381430503 GOLDMAN ACTIVEBETA U | AT COST | $10,616 | $13,922 |
| 057071854 BAIRD AGGREGATE BOND | AT COST | $105,216 | $95,155 |
| 4812C0100 JP MORGAN CORE BOND- | AT COST | $65,685 | $69,823 |
| 72201R833 PIMCO ENHANCED SHORT | |||
| 41152J108 EMBARK COMMODITY STR | AT COST | $6,539 | $6,766 |
| 48121L817 JPMORGAN US EQUITY-R | AT COST | $9,689 | $9,692 |
| 56063N881 NYLI MACKAY HIGH YIL | AT COST | $9,659 | $9,673 |
| 89155T490 TOUCHSTONE MID CAP-R | AT COST | $6,413 | $6,348 |
| 922908629 VANGUARD MIDCAP VIPE |
Legal Fees Schedule LegalFeesSchedule
Legal Fees LegalFeesGrp (2 entries)
| CategoryCategoryTxt | Legal FeesLegalFeesAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|
| LEGAL FEES - PRINCIPAL (ALLOCA | $275 | $275 |
| LEGAL FEES - INCOME (ALLOCABLE | $275 | $275 |
Other Decreases Schedule OtherDecreasesSchedule
Other Decreases Detail OtherDecreasesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MUTUAL FUND TIMING ADJ | Desc |
| Amt | $4 | Amt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (3 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| FILING FEE/STATE TAX | $13 | $0 | $13 |
| FILING FEE/STATE TAX | $13 | $0 | $13 |
| Rent and Royalty Expense | $16,318 |
Other Income Schedule2 OtherIncomeSchedule2
Other Income Detail OtherIncomeDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER INCOME | Desc |
| Revenue And Expenses Per Books | $4,908 | RevenueAndExpensesPerBooksAmt |
| Net Investment Income | $4,908 | NetInvestmentIncomeAmt |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail (3 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| FEDERAL TAX PAYMENT - PRIOR YE | $45 | $0 | $0 |
| FEDERAL ESTIMATES - PRINCIPAL | $420 | $0 | $0 |
| FOREIGN TAXES ON NONQUALIFIED | $3 | $3 | $0 |