ANGUS MADDEN MEMORIAL TRUST: Form 990PF, tax year 2025
View the entire original 990 at ProPublica ↗
- Organization
- ANGUS MADDEN MEMORIAL TRUST (EIN 94-6079999)
- Tax period
- 2025-01-01 to 2025-12-31
- Filed
- 2026-05-13
- IRS object ID
- 202601339349104765
- Schema version
- 2025v4.1
- 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
- Accounting Fees Schedule
- Other Expenses Schedule
- Other Income Schedule2
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-05-13T16:16:39-07:00 | ReturnTs |
| Tax Period End | 2025-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 205281117 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Benn & Leman CPAs Inc | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1508 Eureka Rd Ste 235 | AddressLine1Txt |
| City | Roseville | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95661 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2025-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 946079999 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Angus Madden Memorial Trust | BusinessNameLine1Txt |
| Business Name Line2 | CO Denise Raycraft | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ANGU | BusinessNameControlTxt |
| Phone | 7076936770 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 243 | AddressLine1Txt |
| City | Dixon | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95620 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Denise Raycraft | PersonNm |
| Person Title | Secretary/Treas | PersonTitleTxt |
| Signature | 2026-05-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Katherine L Leman CPA | PreparerPersonNm |
| PTIN | P00298369 | PTIN |
| Phone | 9167601680 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2025 | 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 | $137,116 | 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 | $1,066 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $1,066 | DividendsNetInvstIncmAmt |
| Dividends Adj Net Incm | $1,066 | DividendsAdjNetIncmAmt |
| Net Gain Sale Ast Rev And Expnss | $5,850 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $14,221 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $12,488 | CapGainNetIncmNetInvstIncmAmt |
| Other Income Rev And Expnss | $16,077 | OtherIncomeRevAndExpnssAmt |
| Total Rev And Expnss | $22,993 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $13,554 | TotalNetInvstIncmAmt |
| Total Adj Net Incm | $1,066 | TotalAdjNetIncmAmt |
| Accounting Fees Rev And Expnss | $625 | AccountingFeesRevAndExpnssAmt |
| Taxes Rev And Expnss | $143 | TaxesRevAndExpnssAmt |
| Other Expenses Rev And Expnss | $100 | OtherExpensesRevAndExpnssAmt |
| Tot Opr Expenses Rev And Expnss | $868 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $0 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $0 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $5,600 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $5,600 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $6,468 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $0 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $5,600 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $16,525 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $13,554 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $1,066 | AdjustedNetIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $1,241 | CashBOYAmt |
| Cash EOY | $6,641 | CashEOYAmt |
| Cash EOYFMV | $6,641 | CashEOYFMVAmt |
| Corporate Stock BOY | $36,512 | CorporateStockBOYAmt |
| Corporate Stock EOY | $39,647 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $39,647 | CorporateStockEOYFMVAmt |
| Other Investments BOY | $82,838 | OtherInvestmentsBOYAmt |
| Other Investments EOY | $90,828 | OtherInvestmentsEOYAmt |
| Other Investments EOYFMV | $90,828 | OtherInvestmentsEOYFMVAmt |
| Total Assets BOY | $120,591 | TotalAssetsBOYAmt |
| Total Assets EOY | $137,116 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $137,116 | TotalAssetsEOYFMVAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
| Retained Earning BOY | $120,591 | RetainedEarningBOYAmt |
| Retained Earning EOY | $137,116 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $120,591 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $137,116 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $120,591 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $137,116 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $120,591 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $16,525 | ExcessRevenueOverExpensesAmt |
| Subtotal | $137,116 | SubtotalAmt |
| Tot Net Ast Or Fund Balances EOY | $137,116 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (3 entries)
| PropertyPropertyDesc | How AcquiredHowAcquiredCd | AcquiredAcquiredDt | SoldSoldDt | Gross Sales PriceGrossSalesPriceAmt | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt |
|---|---|---|---|---|---|---|---|
| 600 First Northern Bank | P | 2010-01-01 | 2025-08-01 | $6,630 | $1,122 | $5,508 | $5,508 |
| 327 First Northern Bank | P | 2010-01-01 | 2025-12-17 | $4,173 | $611 | $3,562 | $3,562 |
| Capital Gain Dividends | $3,418 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $12,488 | CapitalGainNetIncomeAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $188 | InvestmentIncomeExciseTaxAmt |
| Subtotal | $188 | SubtotalAmt |
| Tax Based On Investment Income | $188 | TaxBasedOnInvestmentIncomeAmt |
| Tax Due | $188 | TaxDueAmt |
| 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 | CA | 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 | Denise Raycraft | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7076936770 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 598 | AddressLine1Txt |
| City | Dixon | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95620 | 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 (6 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|---|---|---|---|
| Sandy Simpson | ||||||
| PO Box 243 | Dixon | CA | 95620 | Vice President | 0.00 | $0 |
| O J Onsum | ||||||
| 870 Sievers Way | Dixon | CA | 95620 | President | 0.00 | $0 |
| Richard Fuschlin | ||||||
| 265 N Almond St | Dixon | CA | 95620 | Director | 0.00 | $0 |
| Denise Raycraft | ||||||
| 1450 Ary Lane | Dixon | CA | 95620 | Treasurer | 0.00 | $0 |
| Liz Fuller | ||||||
| PO Box 243 | Dixon | CA | 95620 | Secretary | 0.00 | $0 |
| Paige Gill | ||||||
| PO Box 243 | Dixon | CA | 95620 | Director | 0.00 | $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 | $126,054 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $1,557 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $127,611 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Adjusted Total FMV Of Unused Ast | $127,611 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $1,914 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $125,697 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $6,285 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $6,285 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $188 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $188 | TotalTaxAmt |
| Distributable Before Adj | $6,097 | DistributableBeforeAdjAmt |
| Distributable Before Ded | $6,097 | DistributableBeforeDedAmt |
| Distributable As Adjusted | $6,097 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $5,600 | ExpensesAndContributionsAmt |
| Qualifying Distributions | $5,600 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $6,097 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $5,517 | UndistributedIncomePYAmt |
| Qualifying Distributions | $5,600 | QualifyingDistributionsAmt |
| Applied To Year1 | $5,517 | AppliedToYear1Amt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $83 | AppliedToCurrentYearAmt |
| Undistributed Income CY | $6,014 | UndistributedIncomeCYAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Application Submission Info ApplicationSubmissionInfoGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Person | Denise Raycraft | RecipientPersonNm |
Recipient US Address RecipientUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 598 | AddressLine1Txt |
| City | Dixon | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95620 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Phone | 7076936770 | RecipientPhoneNum |
| Recipient Email Address | draycraft@sbcglobal.net | RecipientEmailAddressTxt |
| Form And Info And Materials | The application is made on the same form that Dixon High School uses for all other scholarship applications. | FormAndInfoAndMaterialsTxt |
| Submission Deadlines | Deadlines set by Dixon High School - Generally in April | SubmissionDeadlinesTxt |
| Restrictions On Awards | Must be a graduate (by the end of the current school year) of Dixon High School. | RestrictionsOnAwardsTxt |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (2 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient RelationshipRecipientRelationshipTxt | Recipient Foundation StatusRecipientFoundationStatusCd | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|---|
| Karen Heredia | |||||||
| 710 East Court | Dixon | CA | 95620 | None | I | College Scholarship | $2,800 |
| Kai Mulitsch-Reynolds | |||||||
| 1675 Marenda Drive | Dixon | CA | 95620 | None | I | College Scholarship | $2,800 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $5,600 | TotalGrantOrContriPdDurYrAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Related Or Exempt Function Incm | $1,066 | RelatedOrExemptFunctionIncmAmt |
Other Investment Income OtherInvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Related Or Exempt Function Incm | $16,077 | RelatedOrExemptFunctionIncmAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | $3,418 | ExclusionAmt |
| Related Or Exempt Function Incm | $2,432 | RelatedOrExemptFunctionIncmAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | $3,418 | ExclusionAmt |
| Related Or Exempt Function Incm | $19,575 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $22,993 | TotalIncomeProducingActyAmt |
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 Fees | CategoryTxt |
| Amt | $625 | Amt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $0 | AdjustedNetIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | SAFE DEPOSIT BOX | Desc |
| Revenue And Expenses Per Books | $100 | RevenueAndExpensesPerBooksAmt |
Other Income Schedule2 OtherIncomeSchedule2
Other Income Detail OtherIncomeDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Other Investment Income | Desc |
| Revenue And Expenses Per Books | $16,077 | RevenueAndExpensesPerBooksAmt |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail (2 entries)
| CategoryCategoryTxt | AmtAmt |
|---|---|
| Attorney General Fee | $25 |
| Taxes | $118 |