RAPP GRANARY OWEN FOUNDATION INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
RAPP GRANARY OWEN FOUNDATION INC (EIN 76-0387354)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-05-07
IRS object ID
202501279349301725
Schema version
2024v5.0
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)
Return2025-05-07T13:16:51-04:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN351471726PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1BROWN SMITH & SETTLE LLC CPA'SBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1777 OAK HILL ROADAddressLine1Txt
CityEVANSVILLECityNm
State AbbreviationINStateAbbreviationCd
ZIP47711ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN760387354EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE RAPP GRANARY-OWEN FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlRAPPBusinessNameControlTxt
Phone8126823785PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 371AddressLine1Txt
CityNEW HARMONYCityNm
State AbbreviationINStateAbbreviationCd
ZIP47631ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonROBERT GUENTHERPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone8126823785PhoneNum
Signature2025-04-24SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonKELSEY SPILLMAN CPAPreparerPersonNm
PTINP01462638PTIN
Phone8124243388PhoneNum
Preparation2025-04-24PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerROBERT GUENTHERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11500 OLD EVANSVILLE RDAddressLine1Txt
CityNEW HARMONYCityNm
State AbbreviationINStateAbbreviationCd
ZIP47631ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$127,823GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization TrustYes (X)TypeOfOrganizationTrustInd
Formation1993FormationYr
Legal Domicile StateINLegalDomicileStateCd
Activity Or MissionHISTORIC PRESERVATION & RESTORATIONActivityOrMissionDesc
Voting Members Governing Body7VotingMembersGoverningBodyCnt
Voting Members Independent7VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$33,310PYContributionsGrantsAmt
CY Contributions Grants$79,891CYContributionsGrantsAmt
PY Program Service Revenue$44,498PYProgramServiceRevenueAmt
CY Program Service Revenue$46,792CYProgramServiceRevenueAmt
PY Investment Income$105PYInvestmentIncomeAmt
CY Investment Income$1,140CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$77,913PYTotalRevenueAmt
CY Total Revenue$127,823CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$154,148PYOtherExpensesAmt
CY Other Expenses$150,590CYOtherExpensesAmt
PY Total Expenses$154,148PYTotalExpensesAmt
CY Total Expenses$150,590CYTotalExpensesAmt
PY Revenues Less Expenses-$76,235PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$22,767CYRevenuesLessExpensesAmt
Total Assets BOY$1,202,211TotalAssetsBOYAmt
Total Assets EOY$1,179,196TotalAssetsEOYAmt
Total Liabilities BOY$356TotalLiabilitiesBOYAmt
Total Liabilities EOY$108TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,201,855NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,179,088NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionHISTORIC PRESERVATION & RESTORATIONMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$135,856ExpenseAmt
DescRESTORATION & MAINTENANCE OF RAPP GRANARY-OWEN LABORATORY BUILDINGDesc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
Expense$896ExpenseAmt
DescRESTORATION & MAINTENANCE OF RAPP GRANARY-OWEN LABORATORY BUILDINGDesc
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$896TotalOtherProgSrvcExpenseAmt
Total Program Service Expenses$136,752TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld CompliancefalseBackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members7GoverningBodyVotingMembersCnt
Independent Voting Member7IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldINStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonGARY GERARDPersonNm
Phone8126823050PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 426AddressLine1Txt
CityNEW HARMONYCityNm
State AbbreviationINStateAbbreviationCd
ZIP47631ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
JUDY ALSOP
DIRECTOR0.25Yes (X)$0$0$0
ALVIN BLAYLOCK
DIRECTOR0.25Yes (X)$0$0$0
CHRISTOPHER CASH
DIRECTOR0.25Yes (X)$0$0$0
GARY GERARD
SECRETARY/TR0.25Yes (X)$0$0$0Yes (X)
DOUGLAS GUENTHER
DIRECTOR0.25Yes (X)$0$0$0
ROBERT GUENTHER
PRESIDENT0.50Yes (X)$0$0$0Yes (X)
KENT PARKER
VICE PRESIDE0.25Yes (X)$0$0$0Yes (X)
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$79,891AllOtherContributionsAmt
Total Contributions$79,891TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescPROGRAM SERVICE REVENUEDesc
Business711190BusinessCd
Total Revenue Column$46,792TotalRevenueColumnAmt
Related Or Exempt Func Income$46,792RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$46,792TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,140TotalRevenueColumnAmt
Exclusion$1,140ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$127,823TotalRevenueColumnAmt
Related Or Exempt Func Income$46,792RelatedOrExemptFuncIncomeAmt
Exclusion$1,140ExclusionAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$750TotalAmt
Management And General$750ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$73TotalAmt
Management And General$73ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$30,547TotalAmt
Program Services$19,640ProgramServicesAmt
Management And General$10,907ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$36,931TotalAmt
Program Services$36,931ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$70,708TotalAmt
Program Services$70,708ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$11,135TotalAmt
Program Services$9,473ProgramServicesAmt
Management And General$1,662ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmtManagement And GeneralManagementAndGeneralAmt
LICENSE & PERMITS$298$298
DUES & SUBSCRIPTIONS$125$125
SUPPLIES$23$23

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$150,590TotalAmt
Program Services$136,752ProgramServicesAmt
Management And General$13,838ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$65,090BOYAmt
EOY$63,524EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$2,910,673LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$1,795,001LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$1,137,121BOYAmt
EOY$1,115,672EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$1,202,211BOYAmt
EOY$1,179,196EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$356BOYAmt
EOY$108EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$356BOYAmt
EOY$108EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,201,855BOYAmt
EOY$1,179,088EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,201,855BOYAmt
EOY$1,179,088EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,202,211BOYAmt
EOY$1,179,196EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$22,767ReconcilationRevenueExpnssAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$40,151CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$34,897CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$50,236CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$33,310CurrentTaxYearMinus1YearAmt
Current Tax Year$79,891CurrentTaxYearAmt
Total$238,485TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$40,151CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$34,897CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$50,236CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$33,310CurrentTaxYearMinus1YearAmt
Current Tax Year$79,891CurrentTaxYearAmt
Total$238,485TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$238,485PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$20CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus1 Year$105CurrentTaxYearMinus1YearAmt
Current Tax Year$1,140CurrentTaxYearAmt
Total$1,265TotalAmt
FieldValueIRS element (for citing)
Total Support$239,750TotalSupportAmt
Gross Receipts Rltd Activities$244,023GrossReceiptsRltdActivitiesAmt
Public Support CY1700.99470PublicSupportCY170Pct
Public Support PY1700.99770PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$2,910,673OtherCostOrOtherBasisAmt
Depreciation$1,795,001DepreciationAmt
Book Value$1,115,672BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$1,115,672TotalBookValueLandBuildingsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 2, PART III, LINE 4DRESTORATION & MAINTENANCE OF RAPP GRANARY-OWEN LABORATORY BUILDING
FORM 990, PAGE 6, PART VI, LINE 11BFORM 990 IS REVIEWED BY THE BOARD BEFORE OR AFTER IT IS FILED
FORM 990, PAGE 6, PART VI, LINE 12CDISCLOSURES ARE REVIEWED ANNUALLY FOR ANY CONFLICTS
FORM 990, PAGE 6, PART VI, LINE 19UPON REQUEST

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