FRANK AND MARY CIPECH CHARITABLE TRUST: Form 990PF, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- FRANK AND MARY CIPECH CHARITABLE TRUST (EIN 27-0301768)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-05-06
- IRS object ID
- 202421279349102912
- Schema version
- 2023v5.0
- 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
- Other Decreases Schedule
- Other Income Schedule2
- Other Increases Schedule
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-05-06T15:01:27-05:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 346565596 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ERNST & YOUNG US LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 155 N WACKER | AddressLine1Txt |
| City | Chicago | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 606061787 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 270301768 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FRANK AND MARY CIPECH CHARITABLE TRUST | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CIPE | BusinessNameControlTxt |
| Phone | 8887914075 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 30918 | AddressLine1Txt |
| City | BILLINGS | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 59116 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DEBRA UECKER | PersonNm |
| Person Title | VP | PersonTitleTxt |
| Phone | 8887914075 | PhoneNum |
| Signature | 2024-05-06 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | false | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | SANDRA MURPHY | PreparerPersonNm |
| PTIN | P01252209 | PTIN |
| Phone | 3128792000 | PhoneNum |
| Preparation | 2024-05-06 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | TrustedCustomerGrp |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $747,076 | FMVAssetsEOYAmt |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Dividends Rev And Expnss | $24,337 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $24,312 | DividendsNetInvstIncmAmt |
| Net Gain Sale Ast Rev And Expnss | $15,047 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $250,368 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $15,047 | CapGainNetIncmNetInvstIncmAmt |
| Net ST Capital Gain Adj Net Incm | $0 | NetSTCapitalGainAdjNetIncmAmt |
| Other Income Rev And Expnss | $770 | OtherIncomeRevAndExpnssAmt |
| Total Rev And Expnss | $40,154 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $39,359 | TotalNetInvstIncmAmt |
| Comp Ofcr Dir Trst Rev And Expnss | $8,446 | CompOfcrDirTrstRevAndExpnssAmt |
| Comp Ofcr Dir Trst Net Invst Incm | $6,335 | CompOfcrDirTrstNetInvstIncmAmt |
| Comp Ofcr Dir Trst Dsbrs Chrtbl | $2,112 | 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 Dsbrs Chrtbl | $0 | LegalFeesDsbrsChrtblAmt |
| Accounting Fees Rev And Expnss | $1,230 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $0 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Adj Net Incm | $0 | AccountingFeesAdjNetIncmAmt |
| Accounting Fees Chrtbl Prps | $1,230 | AccountingFeesChrtblPrpsAmt |
| Other Prof Fees Dsbrs Chrtbl | $0 | OtherProfFeesDsbrsChrtblAmt |
| Interest Dsbrs Chrtbl | $0 | InterestDsbrsChrtblAmt |
| Taxes Rev And Expnss | $536 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $536 | 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 |
| Tot Opr Expenses Rev And Expnss | $10,212 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $6,871 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Adj Net Incm | $0 | TotOprExpensesAdjNetIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $3,342 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $15,966 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $15,966 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $26,178 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $6,871 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Adj Net Incm | $0 | TotalExpensesAdjNetIncmAmt |
| Total Expenses Dsbrs Chrtbl | $19,308 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $13,976 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $32,488 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $0 | AdjustedNetIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sav And Temp Cash Invst EOY | $19,588 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $19,588 | SavAndTempCashInvstEOYFMVAmt |
| Acct Rcvbl EOY | $0 | AcctRcvblEOYAmt |
| Acct Rcvbl EOYFMV | $0 | AcctRcvblEOYFMVAmt |
| Other Rcvbl Allwnc Dbtfl Acct | $0 | OtherRcvblAllwncDbtflAcctAmt |
| Other Investments BOY | $660,826 | OtherInvestmentsBOYAmt |
| Other Investments EOY | $655,033 | OtherInvestmentsEOYAmt |
| Other Investments EOYFMV | $727,488 | OtherInvestmentsEOYFMVAmt |
| Total Assets BOY | $660,826 | TotalAssetsBOYAmt |
| Total Assets EOY | $674,621 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $747,076 | TotalAssetsEOYFMVAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
| Capital Stock BOY | $660,826 | CapitalStockBOYAmt |
| Capital Stock EOY | $674,621 | CapitalStockEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $660,826 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $674,621 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $660,826 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $674,621 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $660,826 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $13,976 | ExcessRevenueOverExpensesAmt |
| Other Increases | $470 | OtherIncreasesAmt |
| Subtotal | $675,272 | SubtotalAmt |
| Other Decreases | $651 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $674,621 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (42 entries)
| PropertyPropertyDesc | AcquiredAcquiredDt | SoldSoldDt | Gross Sales PriceGrossSalesPriceAmt | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt | How AcquiredHowAcquiredCd |
|---|---|---|---|---|---|---|---|
| 174.98 AMER FNDS EUROPAC GROW-F3 | 2016-06-27 | 2023-02-15 | $9,333 | $7,305 | $2,028 | $2,028 | |
| 470.668 VANGUARD EM MKT STK IND-ADM | 2023-02-15 | $16,054 | $15,440 | $614 | $614 | ||
| 9. MATERIALS SELECT SECTOR SPDR | 2023-03-15 | $677 | $478 | $199 | $199 | ||
| 610. VANGUARD S/T CORP BOND ETF | 2023-03-17 | $46,088 | $50,509 | -$4,421 | -$4,421 | ||
| 47. INVESCO QQQ TRUST SERIES 1 | 2023-04-04 | $15,001 | $15,860 | -$859 | -$859 | ||
| 46. INVESCO QQQ TRUST SERIES 1 | 2022-03-14 | 2023-04-04 | $14,696 | $14,762 | -$66 | -$66 | |
| 127. ISHARES CORE S&P SMALL-CAP E | 2023-04-11 | $12,222 | $6,847 | $5,375 | $5,375 | ||
| 19. SPDR S&P SEMICONDUCTOR ETF | 2021-03-10 | 2023-04-11 | $3,784 | $3,347 | $437 | $437 | |
| 22. TECHNOLOGY SELECT SECT SPDR | 2023-06-02 | $3,672 | $1,641 | $2,031 | $2,031 | ||
| 4. APPLE INC | 2023-08-07 | $713 | $81 | $632 | $632 | ||
| 4. MICROSOFT CORP | 2013-08-15 | 2023-08-07 | $1,314 | $127 | $1,187 | $1,187 | |
| 17. ACTIVISION BLIZZARD INC | 2023-08-10 | $1,555 | $1,613 | -$58 | -$58 | ||
| 3. FEDEX CORP | 2015-12-14 | 2023-08-10 | $798 | $426 | $372 | $372 | |
| 4159.545 ARTISAN HIGH INCOME-INST | 2022-09-14 | 2023-09-25 | $36,022 | $36,770 | -$748 | -$748 | |
| 16. ACTIVISION BLIZZARD INC | 2021-12-10 | 2023-10-13 | $1,520 | $922 | $598 | $598 | |
| 11. ISHARES CORE S&P 500 ETF | 2020-04-28 | 2023-11-30 | $5,012 | $3,212 | $1,800 | $1,800 | |
| 35. ISHARES CORE S&P SMALL-CAP E | 2021-12-28 | 2023-11-30 | $3,359 | $4,017 | -$658 | -$658 | |
| 578. ISHARES CORE MSCI EUROPE ETF | 2023-11-30 | $30,414 | $32,545 | -$2,131 | -$2,131 | ||
| 166. VANGUARD INTERMEDIATE-TERM T | 2022-04-13 | 2023-11-30 | $9,643 | $10,310 | -$667 | -$667 | |
| 506.818 INVESCO DEVELOP MRKTS-R6 | 2023-12-01 | $19,041 | $18,079 | $962 | $962 | ||
| 45.207 VANGUARD 500 INDEX-ADM | 2023-12-01 | $19,219 | $11,030 | $8,189 | $8,189 | ||
| CAPITAL GAIN DIVIDENDS | $231 | P | |||||
| CAPITAL GAIN DIVIDENDS | $231 | P | |||||
| CAPITAL GAIN DIVIDENDS | $231 | P | |||||
| CAPITAL GAIN DIVIDENDS | $231 | P | |||||
| CAPITAL GAIN DIVIDENDS | $231 | P | |||||
| CAPITAL GAIN DIVIDENDS | $231 | P | |||||
| CAPITAL GAIN DIVIDENDS | $231 | P | |||||
| CAPITAL GAIN DIVIDENDS | $231 | P | |||||
| CAPITAL GAIN DIVIDENDS | $231 | P | |||||
| CAPITAL GAIN DIVIDENDS | $231 | P | |||||
| CAPITAL GAIN DIVIDENDS | $231 | P | |||||
| CAPITAL GAIN DIVIDENDS | $231 | P | |||||
| CAPITAL GAIN DIVIDENDS | $231 | P | |||||
| CAPITAL GAIN DIVIDENDS | $231 | P | |||||
| CAPITAL GAIN DIVIDENDS | $231 | P | |||||
| CAPITAL GAIN DIVIDENDS | $231 | P | |||||
| CAPITAL GAIN DIVIDENDS | $231 | P | |||||
| CAPITAL GAIN DIVIDENDS | $231 | P | |||||
| CAPITAL GAIN DIVIDENDS | $231 | P | |||||
| CAPITAL GAIN DIVIDENDS | $231 | P | |||||
| CAPITAL GAIN DIVIDENDS | $231 | P |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $15,047 | CapitalGainNetIncomeAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $452 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtotal | $452 | SubtotalAmt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $452 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $168 | EstimatedPlusOvpmtIncmTxAmt |
| Exempt Frgn Org Tax Wthld At Srce | $0 | ExemptFrgnOrgTaxWthldAtSrceAmt |
| Extsn Request Income Tax Paid | $0 | ExtsnRequestIncomeTaxPaidAmt |
| Total Payments And Credits | $168 | TotalPaymentsAndCreditsAmt |
| Es Penalty | $0 | EsPenaltyAmt |
| Tax Due | $284 | 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 | MT | 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 | CLARENE WESTBURG | BusinessNameLine1Txt |
| Business Name Line2 | FIRST INTERSTATE BAN | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4062555273 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 30918 | AddressLine1Txt |
| City | BILLINGS | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 59116 | 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 | Yes (true) | UndistributedIncomePYInd |
| Undistributed Income PY1 | 2022 | UndistributedIncomePY1Yr |
| Undistr Incm Sect4942a2 Not App | Yes (true) | UndistrIncmSect4942a2NotAppInd |
| 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | FIRST INTERSTATE BANK | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 30918 | AddressLine1Txt |
| City | BILLINGS | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 59116 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Title | TRUSTEE | TitleTxt |
| Average Hrs Per Wk Devoted To Pos | 2 | AverageHrsPerWkDevotedToPosRt |
| Compensation | $8,446 | CompensationAmt |
| 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 | $680,968 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $24,526 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $705,494 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $705,494 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $10,582 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $694,912 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $34,746 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $34,746 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $452 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $452 | TotalTaxAmt |
| Distributable Before Adj | $34,294 | DistributableBeforeAdjAmt |
| Recoveries Qualfied Distri | $0 | RecoveriesQualfiedDistriAmt |
| Distributable Before Ded | $34,294 | DistributableBeforeDedAmt |
| Deduction From Distributable | $0 | DeductionFromDistributableAmt |
| Distributable As Adjusted | $34,294 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $19,308 | 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 | $19,308 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $34,294 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $32,587 | 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 | $19,308 | QualifyingDistributionsAmt |
| Applied To Year1 | $19,308 | AppliedToYear1Amt |
| Applied To Prior Years | $0 | AppliedToPriorYearsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $0 | 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 | $13,279 | Taxable2Amt |
| Undistributed Income CY | $34,294 | 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
Application Submission Info ApplicationSubmissionInfoGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Person | FIRST INTERSTATE BANK | RecipientPersonNm |
Recipient US Address RecipientUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 30917 | AddressLine1Txt |
| City | BILLINGS | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 59116 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Phone | 4062555238 | RecipientPhoneNum |
| Recipient Email Address | NA | RecipientEmailAddressTxt |
| Form And Info And Materials | CONTACT FOUNDATION | FormAndInfoAndMaterialsTxt |
| Submission Deadlines | CONTACT FOUNDATION | SubmissionDeadlinesTxt |
| Restrictions On Awards | CONTACT FOUNDATION | 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 | Business Name Line2RecipientBusinessName/BusinessNameLine2Txt |
|---|---|---|---|---|---|---|---|---|
| UNICEF | ||||||||
| 125 MAIDEN LANE | New York | NY | 10038 | NONE | PC | PROGRAM SUPPORT | $1,774 | |
| Billings Catholic Schools Foundation | ||||||||
| P O BOX 31158 | Billings | MT | 59107 | NONE | PC | PROGRAM SUPPORT | $1,774 | |
| American Red Cross of Montana | ||||||||
| 431 18TH STREET NW | Washington | DC | 20006 | NONE | PC | PROGRAM SUPPORT | $1,774 | |
| Family Service Inc | ||||||||
| PO BOX 1020 | Billings | MT | 59103 | NONE | PC | PROGRAM SUPPORT | $1,774 | |
| Roman Catholic Bishop of Great Falls | ||||||||
| PO BOX 1399 | Great Falls | MT | 594031399 | NONE | PC | PROGRAM SUPPORT | $1,774 | |
| St Bernard's Catholic Parish | ||||||||
| 226 WICKS LANE | Billings | MT | 59105 | NONE | PC | PROGRAM SUPPORT | $1,774 | |
| Billings Central Catholic High School | ||||||||
| 3 BROADWATER AVENUE | Billings | MT | 59101 | NONE | PC | PROGRAM SUPPORT | $1,774 | |
| Adult Resource Alliance of Yellowstone | ||||||||
| 1505 AVENUE D | Billings | MT | 59102 | NONE | PC | PROGRAM SUPPORT | $1,774 | County |
| Montana Rescue Mission | ||||||||
| PO BOX 3232 | Billings | MT | 59103 | NONE | PC | PROGRAM SUPPORT | $1,774 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $15,966 | 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 | $24,337 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Net Rntl Incm Re Debt Fincd Prop | NetRntlIncmReDebtFincdPropGrp | |
| Net Rntl Incm Re Not Debt Fincd Prop | NetRntlIncmReNotDebtFincdProp | |
| 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 | $15,047 | 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 | FEDERAL REFUND | Desc |
| Exclusion | 1 | ExclusionCd |
| Exclusion | $770 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | $40,154 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $40,154 | 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 | 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 | TAX PREPARATION FEE (NON-ALLOC | CategoryTxt |
| Amt | $1,230 | Amt |
| Disbursements Charitable Prps | $1,230 | DisbursementsCharitablePrpsAmt |
Other Decreases Schedule OtherDecreasesSchedule
Other Decreases Detail OtherDecreasesDetail (2 entries)
| DescDesc | AmtAmt |
|---|---|
| MUTUAL FUND ADJUSTMENT | $4 |
| 2024 INCOME TAXED IN 2023 | $647 |
Other Income Schedule2 OtherIncomeSchedule2
Other Income Detail OtherIncomeDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | FEDERAL REFUND | Desc |
| Revenue And Expenses Per Books | $770 | RevenueAndExpensesPerBooksAmt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
Other Increases Schedule OtherIncreasesSchedule
Other Increases Detail OtherIncreasesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | 2023 INCOME TAXED IN 2022 | Desc |
| Amt | $470 | Amt |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail (2 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| FOREIGN TAXES ON QUALIFIED FOR | $345 | $345 | $0 |
| FOREIGN TAXES ON NONQUALIFIED | $191 | $191 | $0 |
Comments