FRANK AND MARY CIPECH CHARITABLE TRUST: Form 990PF, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- FRANK AND MARY CIPECH CHARITABLE TRUST (EIN 27-0301768)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-05-07
- IRS object ID
- 202511279349101746
- Schema version
- 2024v5.1
- 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 Decreases Schedule
- Other Increases Schedule
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-05-07T15:01:33-05:00 | ReturnTs |
| Tax Period End | 2024-12-31 | 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 | 2024-01-01 | 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 | 2025-05-06 | 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 | SANDRA MURPHY | PreparerPersonNm |
| PTIN | P01252209 | PTIN |
| Phone | 3128792000 | PhoneNum |
| Preparation | 2025-05-06 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | 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 | $746,571 | FMVAssetsEOYAmt |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Dividends Rev And Expnss | $24,904 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $24,864 | DividendsNetInvstIncmAmt |
| Net Gain Sale Ast Rev And Expnss | $14,621 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $178,594 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $14,621 | CapGainNetIncmNetInvstIncmAmt |
| Net ST Capital Gain Adj Net Incm | $0 | NetSTCapitalGainAdjNetIncmAmt |
| Total Rev And Expnss | $39,525 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $39,485 | TotalNetInvstIncmAmt |
| Comp Ofcr Dir Trst Rev And Expnss | $9,359 | CompOfcrDirTrstRevAndExpnssAmt |
| Comp Ofcr Dir Trst Net Invst Incm | $7,019 | CompOfcrDirTrstNetInvstIncmAmt |
| Comp Ofcr Dir Trst Dsbrs Chrtbl | $2,340 | 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 | $1,290 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $0 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Adj Net Incm | $0 | AccountingFeesAdjNetIncmAmt |
| Accounting Fees Chrtbl Prps | $1,290 | AccountingFeesChrtblPrpsAmt |
| Other Prof Fees Dsbrs Chrtbl | $0 | OtherProfFeesDsbrsChrtblAmt |
| Interest Dsbrs Chrtbl | $0 | InterestDsbrsChrtblAmt |
| Taxes Rev And Expnss | $1,428 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $692 | 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 | $12,077 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $7,711 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Adj Net Incm | $0 | TotOprExpensesAdjNetIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $3,630 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $47,574 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $47,574 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $59,651 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $7,711 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Adj Net Incm | $0 | TotalExpensesAdjNetIncmAmt |
| Total Expenses Dsbrs Chrtbl | $51,204 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | -$20,126 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $31,774 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $0 | AdjustedNetIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sav And Temp Cash Invst BOY | $19,588 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $18,402 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $18,402 | SavAndTempCashInvstEOYFMVAmt |
| Acct Rcvbl EOY | $0 | AcctRcvblEOYAmt |
| Acct Rcvbl EOYFMV | $0 | AcctRcvblEOYFMVAmt |
| Other Rcvbl Allwnc Dbtfl Acct | $0 | OtherRcvblAllwncDbtflAcctAmt |
| Other Investments BOY | $655,033 | OtherInvestmentsBOYAmt |
| Other Investments EOY | $636,181 | OtherInvestmentsEOYAmt |
| Other Investments EOYFMV | $728,169 | OtherInvestmentsEOYFMVAmt |
| Total Assets BOY | $674,621 | TotalAssetsBOYAmt |
| Total Assets EOY | $654,583 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $746,571 | TotalAssetsEOYFMVAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
| Capital Stock BOY | $674,621 | CapitalStockBOYAmt |
| Capital Stock EOY | $654,583 | CapitalStockEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $674,621 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $654,583 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $674,621 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $654,583 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $674,621 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | -$20,126 | ExcessRevenueOverExpensesAmt |
| Other Increases | $649 | OtherIncreasesAmt |
| Subtotal | $655,144 | SubtotalAmt |
| Other Decreases | $561 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $654,583 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (98 entries)
| PropertyPropertyDesc | AcquiredAcquiredDt | SoldSoldDt | Gross Sales PriceGrossSalesPriceAmt | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt | How AcquiredHowAcquiredCd |
|---|---|---|---|---|---|---|---|
| 185.139 NORTHERN MM GLBL LST INFRA | 2023-04-04 | 2024-01-30 | $2,151 | $2,214 | -$63 | -$63 | |
| 585.379 NORTHERN MM GLBL LST INFRA | 2022-05-31 | 2024-01-30 | $6,802 | $7,452 | -$650 | -$650 | |
| 2339.024 DOUBLELINE TTL RTRN BND-I | 2023-03-17 | 2024-03-11 | $20,537 | $21,192 | -$655 | -$655 | |
| 502.6 GLDMN SCHS INTL S/C INSG-INS | 2023-12-01 | 2024-04-26 | $6,303 | $6,026 | $277 | $277 | |
| 387.916 GLDMN SCHS INTL S/C INSG-INS | 2024-04-26 | $4,864 | $4,166 | $698 | $698 | ||
| 900.514 GLDMN SCHS INTL S/C INSG-INS | 2024-04-29 | $11,428 | $8,563 | $2,865 | $2,865 | ||
| 49. ISHARES CORE S&P MIDCAP ETF | 2023-11-30 | 2024-05-07 | $2,926 | $2,500 | $426 | $426 | |
| 10. ISHARES CORE S&P MIDCAP ETF | 2024-05-07 | $597 | $489 | $108 | $108 | ||
| 11. ISHARES CORE S&P SMALL-CAP E | 2021-12-28 | 2024-05-07 | $1,201 | $1,263 | -$62 | -$62 | |
| 71. ISHA CURR HEDGED MSCI EAFE | 2023-02-16 | 2024-05-07 | $2,498 | $2,095 | $403 | $403 | |
| 205.327 DFA GLBL RL EST SECS | 2019-04-10 | 2024-06-06 | $2,047 | $2,380 | -$333 | -$333 | |
| 1924.08 DFA GLBL RL EST SECS | 2024-06-07 | $18,952 | $21,729 | -$2,777 | -$2,777 | ||
| 7. INDUSTRIAL SELECT SECT SPDR | 2023-08-10 | 2024-07-12 | $871 | $762 | $109 | $109 | |
| 15. INDUSTRIAL SELECT SECT SPDR | 2020-11-09 | 2024-07-12 | $1,866 | $1,265 | $601 | $601 | |
| 733.276 NORTHERN MM GLBL LST INFRA | 2024-07-26 | $9,071 | $8,780 | $291 | $291 | ||
| 430. VANGUARD INTERMEDIATE-TERM T | 2024-08-13 | $25,767 | $26,245 | -$478 | -$478 | ||
| 813.83 ARTISAN HIGH INCOME-INST | 2022-09-14 | 2024-08-15 | $7,333 | $7,194 | $139 | $139 | |
| 6. GOLDMAN SACHS GROUP INC | 2018-10-31 | 2024-10-18 | $3,168 | $1,359 | $1,809 | $1,809 | |
| 36. SCHWAB (CHARLES) CORP | 2023-04-11 | 2024-10-18 | $2,569 | $1,871 | $698 | $698 | |
| 25. AMAZON.COM INC | 2024-11-22 | $4,944 | $2,267 | $2,677 | $2,677 | ||
| 45. COMCAST CORP-CLASS A | 2024-11-22 | $1,956 | $2,015 | -$59 | -$59 | ||
| 23. NIKE INC -CL B | 2024-11-22 | $1,772 | $1,249 | $523 | $523 | ||
| 530.552 GMO RESOURCES FUND-I | 2024-12-13 | $10,367 | $14,519 | -$4,152 | -$4,152 | ||
| 4. ALPHABET INC-CL A | 2017-07-26 | 2024-12-18 | $769 | $193 | $576 | $576 | |
| 3. AMERICAN EXPRESS CO | 2016-03-11 | 2024-12-18 | $887 | $179 | $708 | $708 | |
| 7. APPLE INC | 2016-04-28 | 2024-12-18 | $1,758 | $168 | $1,590 | $1,590 | |
| 3. BERKSHIRE HATHAWAY INC-CL B | 2010-11-09 | 2024-12-18 | $1,357 | $244 | $1,113 | $1,113 | |
| 4. BLACKSTONE INC | 2023-04-11 | 2024-12-18 | $706 | $321 | $385 | $385 | |
| 13. CITIGROUP INC | 2021-03-19 | 2024-12-18 | $903 | $952 | -$49 | -$49 | |
| 7. WALT DISNEY CO | 2015-09-04 | 2024-12-18 | $793 | $705 | $88 | $88 | |
| 2. ISHARES CORE S&P 500 ETF | 2020-04-28 | 2024-12-18 | $1,195 | $584 | $611 | $611 | |
| 28. ISHARES CORE S&P MIDCAP ETF | 2023-11-30 | 2024-12-18 | $1,768 | $1,429 | $339 | $339 | |
| 3. ISHARES SEMICONDUCTOR ETF | 2024-05-09 | 2024-12-18 | $662 | $656 | $6 | $6 | |
| 4. JPMORGAN CHASE & CO | 2012-05-25 | 2024-12-18 | $937 | $135 | $802 | $802 | |
| 3. LOWE'S COS INC | 2017-06-29 | 2024-12-18 | $758 | $231 | $527 | $527 | |
| 7. MASCO CORP | 2021-03-24 | 2024-12-18 | $525 | $404 | $121 | $121 | |
| 2. MICROSOFT CORP | 2020-03-19 | 2024-12-18 | $892 | $294 | $598 | $598 | |
| 3. PALO ALTO NETWORKS INC | 2020-07-08 | 2024-12-18 | $574 | $119 | $455 | $455 | |
| 22. PFIZER INC | 2024-11-22 | 2024-12-18 | $574 | $566 | $8 | $8 | |
| 3. SPDR S&P SEMICONDUCTOR ETF | 2022-03-04 | 2024-12-18 | $763 | $580 | $183 | $183 | |
| 3. SALESFORCE INC | 2021-01-28 | 2024-12-18 | $1,034 | $681 | $353 | $353 | |
| 15. HEALTH CARE SELECT SECTOR | 2024-12-18 | $2,076 | $1,674 | $402 | $402 | ||
| 25. ENERGY SELECT SECTOR SPDR | 2024-12-18 | $2,138 | $1,053 | $1,085 | $1,085 | ||
| 10. TECHNOLOGY SELECT SECT SPDR | 2024-05-09 | 2024-12-18 | $2,371 | $2,048 | $323 | $323 | |
| 15. COMM SERV SELECT SECTOR SPDR | 2024-07-12 | 2024-12-18 | $1,491 | $1,300 | $191 | $191 | |
| 18. REAL ESTATE SELECT SECT SPDR | 2020-02-07 | 2024-12-18 | $742 | $719 | $23 | $23 | |
| 11. UTILITIES SELECT SECTOR SPDR | 2021-11-10 | 2024-12-18 | $832 | $736 | $96 | $96 | |
| 2. UNITEDHEALTH GROUP INC | 2012-09-27 | 2024-12-18 | $1,004 | $113 | $891 | $891 | |
| 10. WALMART INC | 2024-12-18 | $949 | $294 | $655 | $655 | ||
| CAPITAL GAIN DIVIDENDS | $146 | P | |||||
| CAPITAL GAIN DIVIDENDS | $146 | P | |||||
| CAPITAL GAIN DIVIDENDS | $146 | P | |||||
| CAPITAL GAIN DIVIDENDS | $146 | P | |||||
| CAPITAL GAIN DIVIDENDS | $146 | P | |||||
| CAPITAL GAIN DIVIDENDS | $146 | P | |||||
| CAPITAL GAIN DIVIDENDS | $146 | P | |||||
| CAPITAL GAIN DIVIDENDS | $146 | P | |||||
| CAPITAL GAIN DIVIDENDS | $146 | P | |||||
| CAPITAL GAIN DIVIDENDS | $146 | P | |||||
| CAPITAL GAIN DIVIDENDS | $146 | P | |||||
| CAPITAL GAIN DIVIDENDS | $146 | P | |||||
| CAPITAL GAIN DIVIDENDS | $146 | P | |||||
| CAPITAL GAIN DIVIDENDS | $146 | P | |||||
| CAPITAL GAIN DIVIDENDS | $146 | P | |||||
| CAPITAL GAIN DIVIDENDS | $146 | P | |||||
| CAPITAL GAIN DIVIDENDS | $146 | P | |||||
| CAPITAL GAIN DIVIDENDS | $146 | P | |||||
| CAPITAL GAIN DIVIDENDS | $146 | P | |||||
| CAPITAL GAIN DIVIDENDS | $146 | P | |||||
| CAPITAL GAIN DIVIDENDS | $146 | P | |||||
| CAPITAL GAIN DIVIDENDS | $146 | P | |||||
| CAPITAL GAIN DIVIDENDS | $146 | P | |||||
| CAPITAL GAIN DIVIDENDS | $146 | P | |||||
| CAPITAL GAIN DIVIDENDS | $146 | P | |||||
| CAPITAL GAIN DIVIDENDS | $146 | P | |||||
| CAPITAL GAIN DIVIDENDS | $146 | P | |||||
| CAPITAL GAIN DIVIDENDS | $146 | P | |||||
| CAPITAL GAIN DIVIDENDS | $146 | P | |||||
| CAPITAL GAIN DIVIDENDS | $146 | P | |||||
| CAPITAL GAIN DIVIDENDS | $146 | P | |||||
| CAPITAL GAIN DIVIDENDS | $146 | P | |||||
| CAPITAL GAIN DIVIDENDS | $146 | P | |||||
| CAPITAL GAIN DIVIDENDS | $146 | P | |||||
| CAPITAL GAIN DIVIDENDS | $146 | P | |||||
| CAPITAL GAIN DIVIDENDS | $146 | P | |||||
| CAPITAL GAIN DIVIDENDS | $146 | P | |||||
| CAPITAL GAIN DIVIDENDS | $146 | P | |||||
| CAPITAL GAIN DIVIDENDS | $146 | P | |||||
| CAPITAL GAIN DIVIDENDS | $146 | P | |||||
| CAPITAL GAIN DIVIDENDS | $146 | P | |||||
| CAPITAL GAIN DIVIDENDS | $146 | P | |||||
| CAPITAL GAIN DIVIDENDS | $146 | P | |||||
| CAPITAL GAIN DIVIDENDS | $146 | P | |||||
| CAPITAL GAIN DIVIDENDS | $146 | P | |||||
| CAPITAL GAIN DIVIDENDS | $146 | P | |||||
| CAPITAL GAIN DIVIDENDS | $146 | P | |||||
| CAPITAL GAIN DIVIDENDS | $146 | P | |||||
| CAPITAL GAIN DIVIDENDS | $146 | P |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $14,621 | CapitalGainNetIncomeAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $442 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtotal | $442 | SubtotalAmt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $442 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $452 | EstimatedPlusOvpmtIncmTxAmt |
| Exempt Frgn Org Tax Wthld At Srce | $0 | ExemptFrgnOrgTaxWthldAtSrceAmt |
| Extsn Request Income Tax Paid | $0 | ExtsnRequestIncomeTaxPaidAmt |
| Total Payments And Credits | $452 | TotalPaymentsAndCreditsAmt |
| Es Penalty | $0 | EsPenaltyAmt |
| Overpayment | $10 | OverpaymentAmt |
| Applied To ES Tax | $10 | 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 | $9,359 | 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 | $754,474 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $8,512 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $762,986 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $762,986 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $11,445 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $751,541 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $37,577 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $37,577 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $442 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $442 | TotalTaxAmt |
| Distributable Before Adj | $37,135 | DistributableBeforeAdjAmt |
| Recoveries Qualfied Distri | $0 | RecoveriesQualfiedDistriAmt |
| Distributable Before Ded | $37,135 | DistributableBeforeDedAmt |
| Deduction From Distributable | $0 | DeductionFromDistributableAmt |
| Distributable As Adjusted | $37,135 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $51,204 | 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 | $51,204 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $37,135 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $34,294 | UndistributedIncomePYAmt |
| Prior Year1 | 2022 | PriorYear1Yr |
| Total For Prior Years | $13,279 | 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 | $51,204 | QualifyingDistributionsAmt |
| Applied To Year1 | $34,294 | AppliedToYear1Amt |
| Applied To Prior Years | $13,279 | AppliedToPriorYearsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $3,631 | 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 | $0 | Taxable2Amt |
| Undistributed Income CY | $33,504 | 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 | $5,286 | |
| Billings Catholic Schools Foundation | ||||||||
| P O BOX 31158 | Billings | MT | 59107 | NONE | PC | PROGRAM SUPPORT | $5,286 | |
| American Red Cross of Montana | ||||||||
| 431 18TH STREET NW | Washington | DC | 20006 | NONE | PC | PROGRAM SUPPORT | $5,286 | |
| Family Service Inc | ||||||||
| PO BOX 1020 | Billings | MT | 59103 | NONE | PC | PROGRAM SUPPORT | $5,286 | |
| Roman Catholic Bishop of Great Falls | ||||||||
| PO BOX 1399 | Great Falls | MT | 594031399 | NONE | PC | PROGRAM SUPPORT | $5,286 | |
| St Bernard's Catholic Parish | ||||||||
| 226 WICKS LANE | Billings | MT | 59105 | NONE | PC | PROGRAM SUPPORT | $5,286 | |
| Billings Central Catholic High School | ||||||||
| 3 BROADWATER AVENUE | Billings | MT | 59101 | NONE | PC | PROGRAM SUPPORT | $5,286 | |
| Adult Resource Alliance of Yellowstone | ||||||||
| 1505 AVENUE D | Billings | MT | 59102 | NONE | PC | PROGRAM SUPPORT | $5,286 | County |
| Montana Rescue Mission | ||||||||
| PO BOX 3232 | Billings | MT | 59103 | NONE | PC | PROGRAM SUPPORT | $5,286 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $47,574 | 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 | $24,904 | 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 | $14,621 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Net Income Loss From Special Evt | NetIncomeLossFromSpecialEvtGrp | |
| Gross Profit Loss Sls Of Invntry | GrossProfitLossSlsOfInvntryGrp |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | $39,525 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $39,525 | 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 | $1,290 | Amt |
| Disbursements Charitable Prps | $1,290 | DisbursementsCharitablePrpsAmt |
Other Decreases Schedule OtherDecreasesSchedule
Other Decreases Detail OtherDecreasesDetail (2 entries)
| DescDesc | AmtAmt |
|---|---|
| RETURN OF CAPITAL ADJUSTMENTS | $32 |
| 2025 INCOME TAXED IN 2024 | $529 |
Other Increases Schedule OtherIncreasesSchedule
Other Increases Detail OtherIncreasesDetail (2 entries)
| DescDesc | AmtAmt |
|---|---|
| 2024 INCOME TAXED IN 2023 | $647 |
| ROUNDING ADJUSTMENTS | $2 |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail (5 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| FEDERAL TAX PAYMENT - PRIOR YE | $284 | $0 | $0 |
| FEDERAL ESTIMATES - INCOME | $226 | $0 | $0 |
| FEDERAL ESTIMATES - PRINCIPAL | $226 | $0 | $0 |
| FOREIGN TAXES ON QUALIFIED FOR | $435 | $435 | $0 |
| FOREIGN TAXES ON NONQUALIFIED | $257 | $257 | $0 |
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