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NIKOLAUS FAMILY FOUNDATION: Form 990PF, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
NIKOLAUS FAMILY FOUNDATION (EIN 25-6823641)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-05-11
IRS object ID
202441329349100514
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 ReturnHeader

FieldValueIRS element (for citing)
Return2024-05-11T11:04:10-04:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN231925078PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1SAGER SWISHER & COMPANY LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11200 CORPORATE BLVD 20AAddressLine1Txt
CityLANCASTERCityNm
State AbbreviationPAStateAbbreviationCd
ZIP176011298ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN256823641EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1NIKOLAUS FAMILY FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlNIKOBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 305AddressLine1Txt
CitySILVER SPRINGCityNm
State AbbreviationPAStateAbbreviationCd
ZIP17575ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJOHN M NIKOLAUSPersonNm
Person TitleTRUSTEEPersonTitleTxt
Signature2024-05-08SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstJOHNPersonFirstNm
Person LastNIKOLAUSPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMICHAEL L REINER CPAPreparerPersonNm
PTINP00028077PTIN
Phone7172994563PhoneNum
Preparation2024-05-08PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$2,605,148FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Interest On Sav Rev And Expnss$8InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$8InterestOnSavNetInvstIncmAmt
Interest On Savings Adj Net Incm$8InterestOnSavingsAdjNetIncmAmt
Dividends Rev And Expnss$121,834DividendsRevAndExpnssAmt
Dividends Net Invst Incm$121,834DividendsNetInvstIncmAmt
Dividends Adj Net Incm$121,834DividendsAdjNetIncmAmt
Total Rev And Expnss$121,842TotalRevAndExpnssAmt
Total Net Invst Incm$121,842TotalNetInvstIncmAmt
Total Adj Net Incm$121,842TotalAdjNetIncmAmt
Accounting Fees Rev And Expnss$1,500AccountingFeesRevAndExpnssAmt
Other Prof Fees Rev And Expnss$229OtherProfFeesRevAndExpnssAmt
Taxes Rev And Expnss$1,620TaxesRevAndExpnssAmt
Other Expenses Rev And Expnss$2,068OtherExpensesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss$5,417TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$136,680ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$136,680ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$142,097TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$136,680TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$20,255ExcessRevenueOverExpensesAmt
Net Investment Income$121,842NetInvestmentIncomeAmt
Adjusted Net Income$121,842AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$8,274SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$36,666SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$36,666SavAndTempCashInvstEOYFMVAmt
Corporate Stock BOY$2,709,556CorporateStockBOYAmt
Corporate Stock EOY$2,709,556CorporateStockEOYAmt
Corporate Stock EOYFMV$2,568,482CorporateStockEOYFMVAmt
Land Bldg Investments BOY$109,298LandBldgInvestmentsBOYAmt
Total Assets BOY$2,827,128TotalAssetsBOYAmt
Total Assets EOY$2,746,222TotalAssetsEOYAmt
Total Assets EOYFMV$2,605,148TotalAssetsEOYFMVAmt
Other Liabilities BOY$107,761OtherLiabilitiesBOYAmt
Total Liabilities BOY$107,761TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$2,719,367NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY$2,746,222NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY$2,719,367TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$2,746,222TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$2,827,128TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$2,746,222TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$2,719,367TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$20,255ExcessRevenueOverExpensesAmt
Other Increases$47,110OtherIncreasesAmt
Subtotal$2,746,222SubtotalAmt
Tot Net Ast Or Fund Balances EOY$2,746,222TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$1,694InvestmentIncomeExciseTaxAmt
Subtotal$1,694SubtotalAmt
Tax Based On Investment Income$1,694TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$1,600EstimatedPlusOvpmtIncmTxAmt
Total Payments And Credits$1,600TotalPaymentsAndCreditsAmt
Form2220 AttachedYes (X)Form2220AttachedInd
Es Penalty$1EsPenaltyAmt
Tax Due$95TaxDueAmt

Statements Regarding Acty StatementsRegardingActyGrp

FieldValueIRS element (for citing)
Legislative Political ActyfalseLegislativePoliticalActyInd
More Than100 SpentfalseMoreThan100SpentInd
Form1120 POL FiledfalseForm1120POLFiledInd
Activities Not Previously RptfalseActivitiesNotPreviouslyRptInd
Changes To Articles Or BylawsfalseChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Section508e Rqr SatisfiedYes (true)Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Org Report Or Register StatePAOrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenYes (true)Form990PFFiledWithAttyGenInd
Private Operating FoundationfalsePrivateOperatingFoundationInd
New Substantial ContributorsfalseNewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd
Website AddressNONEWebsiteAddressTxt
Individual With BooksJOHN M NIKOLAUSIndividualWithBooksNm
Phone7179511124PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1740 KAMES HILL ROADAddressLine1Txt
CityCOLUMBIACityNm
State AbbreviationPAStateAbbreviationCd
ZIP17512ZIPCd
FieldValueIRS element (for citing)
Foreign Accounts QuestionfalseForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

FieldValueIRS element (for citing)
Sale Or Exch Disqualified PrsnfalseSaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified PrsnfalseBrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified PrsnfalseFurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified PrsnfalsePayCompDisqualifiedPrsnInd
Transfer Ast Disqualified PrsnfalseTransferAstDisqualifiedPrsnInd
Payment To Government OfficialfalsePaymentToGovernmentOfficialInd
Undistributed Income PYfalseUndistributedIncomePYInd
Business HoldingsfalseBusinessHoldingsInd
Jeopardy InvestmentsfalseJeopardyInvestmentsInd
Uncorrected PY Jeopardy InvstfalseUncorrectedPYJeopardyInvstInd
Influence LegislationfalseInfluenceLegislationInd
Influence ElectionfalseInfluenceElectionInd
Grants To IndividualsfalseGrantsToIndividualsInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Noncharitable PurposefalseNoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (4 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
ANN NIKOLAUS
PO BOX 305SILVER SPRINGPA17575TRUSTEE1.00$0$0$0
PAUL J NIKOLAUS III
PO BOX 305SILVER SPRINGPA17575TRUSTEE1.00$0$0$0
JOHN M NIKOLAUS
PO BOX 305SILVER SPRINGPA17575TRUSTEE1.00$0$0$0
LAUREN ZINK
PO BOX 305SILVER SPRINGPA17575TRUSTEE1.00$0$0$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

FieldValueIRS element (for citing)
Description1N/ADescription1Txt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$2,615,789AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$14,405AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$2,630,194TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$2,630,194AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$39,453CashDeemedCharitableAmt
Net Vl Noncharitable Assets$2,590,741NetVlNoncharitableAssetsAmt
Minimum Investment Return$129,537MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$129,537MinimumInvestmentReturnAmt
Tax Based On Investment Income$1,694TaxBasedOnInvestmentIncomeAmt
Total Tax$1,694TotalTaxAmt
Distributable Before Adj$127,843DistributableBeforeAdjAmt
Distributable Before Ded$127,843DistributableBeforeDedAmt
Distributable As Adjusted$127,843DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$136,680ExpensesAndContributionsAmt
Qualifying Distributions$136,680QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$127,843DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$177,770ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$100,330ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$30,178ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$45,236ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$21,742ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$375,256TotalExcessDistributionCyovAmt
Qualifying Distributions$136,680QualifyingDistributionsAmt
Applied To Current Year$127,843AppliedToCurrentYearAmt
Remaining Distri From Corpus$8,837RemainingDistriFromCorpusAmt
Total Corpus$384,093TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$177,770ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$206,323ExcessDistriCyovToNextYrAmt
Excess From Year4$100,330ExcessFromYear4Amt
Excess From Year3$30,178ExcessFromYear3Amt
Excess From Year2$45,236ExcessFromYear2Amt
Excess From Year1$21,742ExcessFromYear1Amt
Excess From Current Year$8,837ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (6 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmtRecipient RelationshipRecipientRelationshipTxt
HOLY TRINITY ROMAN CATHOL
548 CHERRY STREETCOLUMBIAPA17512CHURCHGENERAL CONTRIBUTION$25,000
OUR LADY OF THE ANGELS SCHOOL
404 CHERRY STREETCOLUMBIAPA17512SCHOOLGENERAL CONTRIBUTION$35,000
HOLY TRINITY HOLY NAME SOCIETY
409 CHERRY STREETCOLUMBIAPA17512CHURCHMEN'S GROUP IN PARISH$250
SCHREIBER CENTER FOR PEDIATRIC DEV
625 COMMUNITY WAYLANCASTERPA17603501(C) 3GENERAL CONTRIBUTION$5,000
FATHER RICHARD GROFF
106 N DORCAS STREETLEWISTOWNPA17044GENERAL CONTRIBUTION$500NONE
HOLY TRINITY ROMAN CATHOLIC
548 CHERRY STREETCOLUMBIAPA17512CHURCHEXPAND CHURCH FACILITIES$70,930
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$136,680TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$8ExclusionAmt

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$121,834ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$121,842ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$121,842TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

FieldValueIRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EOfalseTrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EOfalseTrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of AssetsfalseSalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EOfalsePurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth AssetsfalseRentalOfFacilitiesOthAssetsInd
Reimbursement ArrangementsfalseReimbursementArrangementsInd
Loans Or Loan GuaranteesfalseLoansOrLoanGuaranteesInd
Performance Of Services EtcfalsePerformanceOfServicesEtcInd
Sharing Of Facilities EtcfalseSharingOfFacilitiesEtcInd
Relationships Nonchrtbl EOfalseRelationshipsNonchrtblEOInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryACCOUNTINGCategoryTxt
Amt$1,500Amt

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp (3 entries)

StockStockNmEOY Book ValueEOYBookValueAmtEOYFMVEOYFMVAmt
166,369 SHARES DONEGAL GROUP CL A$2,464,056$2,327,502
3,938 SHARES DONEGAL GROUP CL B$71,672$57,219
9,933 SHARES COLUMBIA WATER CO$173,828$183,761

Investments Land Schedule2 InvestmentsLandSchedule2

Investment Land InvestmentLandGrp

FieldValueIRS element (for citing)
Category Or ItemHOUSE - CHERRY STREETCategoryOrItemTxt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (5 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt
EXPENSES
D&O INSURANCE$1,862
PO BOX$186
INVESTMENT EXPENSE
OFFICE EXPENSES$20

Other Increases Schedule OtherIncreasesSchedule

Other Increases Detail OtherIncreasesDetail

FieldValueIRS element (for citing)
DescMARKET VALUE INCREASE ON REAL ESTATEDesc
Amt$47,110Amt

Other Liabilities Schedule OtherLiabilitiesSchedule

Other Liabilities Detail OtherLiabilitiesDetail

FieldValueIRS element (for citing)
DescMORTGAGE - CHERRY STREETDesc
BOY Book Value$107,761BOYBookValueAmt

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail

FieldValueIRS element (for citing)
CategoryUNIVEST LOAN FEESCategoryTxt
Amt$229Amt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
CategoryEXCISE TAXCategoryTxt
Amt$1,620Amt

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