MICHAEL AND BRITTANY REGER FAMILY FOUNDATION: Form 990PF, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: MICHAEL AND BRITTANY REGER FAMILY FOUNDATION (EIN 27-4434063)
Tax period: 2023-01-01 to 2023-12-31
Filed: 2024-11-14
IRS object ID: 202433199349100938
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
Schedule B
Accounting Fees Schedule
Other Expenses Schedule

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-11-14T09:03:43-05:00	ReturnTs
Tax Period End	2023-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	411227298	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	CUMMINGS KEEGAN & CO PLLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	600 HIGHWAY 169 S STE 1400	AddressLine1Txt
City	SAINT LOUIS PARK	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	554261218	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	274434063	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	MICHAEL & BRITTANY REGER FAMILY FDN	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	MICH	BusinessNameControlTxt
Phone	9529231050	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	426 FERNDALE ROAD S	AddressLine1Txt
City	WAYZATA	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55391	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	MICHAEL REGER	PersonNm
Person Title	PRESIDENT	PersonTitleTxt
Phone	9529231050	PhoneNum
Signature	2024-11-06	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	MARYGEN HOEHN REUTZEL	PreparerPersonNm
PTIN	P00071570	PTIN
Phone	9523452500	PhoneNum
Preparation	2024-11-06	PreparationDt

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2024-10-15 13:58:12Z	BuildTS

Form 990-PF IRS990PF

Field	Value	IRS element (for citing)
Organization501c3 Exempt PF	Yes (X)	Organization501c3ExemptPFInd
FMV Assets EOY	$15	FMVAssetsEOYAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

Field	Value	IRS element (for citing)
Contri Rcvd Rev And Expnss	$1,275	ContriRcvdRevAndExpnssAmt
Schedule B Not Required	Yes (X)	ScheduleBNotRequiredInd
Total Rev And Expnss	$1,275	TotalRevAndExpnssAmt
Total Net Invst Incm	$0	TotalNetInvstIncmAmt
Accounting Fees Rev And Expnss	$1,250	AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm	$1,250	AccountingFeesNetInvstIncmAmt
Other Expenses Rev And Expnss	$85	OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm	$85	OtherExpensesNetInvstIncmAmt
Tot Opr Expenses Rev And Expnss	$1,335	TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm	$1,335	TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl	$0	TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss	$0	ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl	$0	ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss	$1,335	TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm	$1,335	TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl	$0	TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses	-$60	ExcessRevenueOverExpensesAmt
Net Investment Income	$0	NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Field	Value	IRS element (for citing)
Cash BOY	$75	CashBOYAmt
Cash EOY	$15	CashEOYAmt
Cash EOYFMV	$15	CashEOYFMVAmt
Total Assets BOY	$75	TotalAssetsBOYAmt
Total Assets EOY	$15	TotalAssetsEOYAmt
Total Assets EOYFMV	$15	TotalAssetsEOYFMVAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY	$75	NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY	$15	NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY	$75	TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY	$15	TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY	$75	TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY	$15	TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Field	Value	IRS element (for citing)
Tot Net Ast Or Fund Balances BOY	$75	TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses	-$60	ExcessRevenueOverExpensesAmt
Subtotal	$15	SubtotalAmt
Tot Net Ast Or Fund Balances EOY	$15	TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Field	Value	IRS element (for citing)
Investment Income Excise Tax	$0	InvestmentIncomeExciseTaxAmt

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	false	AtLeast5000InAssetsInd
Org Report Or Register State	MN	OrgReportOrRegisterStateCd
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
Individual With Books	BRITTANY REGER	IndividualWithBooksNm
Phone	9529231050	PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

Field	Value	IRS element (for citing)
Address Line1	426 FERNDALE ROAD S	AddressLine1Txt
City	WAYZATA	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55391	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
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 (3 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	TitleTitleTxt	Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt	CompensationCompensationAmt	Employee Benefit ProgramEmployeeBenefitProgramAmt	Expense Account Other AllwncExpenseAccountOtherAllwncAmt
MICHAEL REGER
426 FERNDALE ROAD S	WAYZATA	MN	55391	PRESIDENT	000.00	$0	$0	$0
BRITTANY REGER
426 FERNDALE ROAD S	WAYZATA	MN	55391	DIRECTOR	000.00	$0	$0	$0
JOSEPH REGER
3038 1/2 R STREET NW	WASHINGTON	DC	20007	DIRECTOR	000.00	$0	$0	$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

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

Field	Value	IRS element (for citing)
Description1	N/A	Description1Txt

Minimum Investment Return MinimumInvestmentReturnGrp

Field	Value	IRS element (for citing)
Average Monthly FMV Of Sec	$0	AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances	$48	AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast	$0	FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets	$48	TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast	$48	AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable	$1	CashDeemedCharitableAmt
Net Vl Noncharitable Assets	$47	NetVlNoncharitableAssetsAmt
Minimum Investment Return	$2	MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

Field	Value	IRS element (for citing)
Minimum Investment Return	$2	MinimumInvestmentReturnAmt
Distributable Before Adj	$2	DistributableBeforeAdjAmt
Distributable Before Ded	$2	DistributableBeforeDedAmt
Distributable As Adjusted	$2	DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

Field	Value	IRS element (for citing)
Expenses And Contributions	$0	ExpensesAndContributionsAmt
Qualifying Distributions	$0	QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

Field	Value	IRS element (for citing)
Distributable As Adjusted	$2	DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5	$93,532	ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4	$4,642	ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3	$2,417	ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr1	$9,915	ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov	$110,506	TotalExcessDistributionCyovAmt
Excess Distri Cyov App CY Corpus	$2	ExcessDistriCyovAppCYCorpusAmt
Excess Distribution Cyov App CY	$2	ExcessDistributionCyovAppCYAmt
Total Corpus	$110,504	TotalCorpusAmt
Undistributed Income CY	$0	UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5	$93,530	ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr	$16,974	ExcessDistriCyovToNextYrAmt
Excess From Year4	$4,642	ExcessFromYear4Amt
Excess From Year3	$2,417	ExcessFromYear3Amt
Excess From Year1	$9,915	ExcessFromYear1Amt

Supplementary Information SupplementaryInformationGrp

Field	Value	IRS element (for citing)
Only Contri To Preselected	Yes (X)	OnlyContriToPreselectedInd

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

Schedule B IRS990ScheduleB

Field	Value	IRS element (for citing)
Organization501c3 Exempt PF	Yes (X)	Organization501c3ExemptPFInd

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	1	ContributorNum
Contributor Person	MICHAEL BRITTANY REGER	ContributorPersonNm

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	426 FERNDALE ROAD S	AddressLine1Txt
City	WAYZATA	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55391	ZIPCd

Field	Value	IRS element (for citing)
Total Contributions	$1,275	TotalContributionsAmt
Person Contribution	Yes (X)	PersonContributionInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

Field	Value	IRS element (for citing)
Category	ACCOUNTING FEES	CategoryTxt
Amt	$1,250	Amt
Net Investment Income	$1,250	NetInvestmentIncomeAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (3 entries)

DescDesc	Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt	Net Investment IncomeNetInvestmentIncomeAmt
EXPENSES
ANNUAL RENEWAL - MN	$25	$25
BANK FEES	$60	$60

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