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NIKOLAUS FAMILY FOUNDATION: Form 990PF, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
NIKOLAUS FAMILY FOUNDATION (EIN 25-6823641)
Tax period
2022-01-01 to 2022-12-31
Filed
2023-05-12
IRS object ID
202301329349103535
Schema version
2022v5.0
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)
Return2023-05-12T16:35:00-04:00ReturnTs
Tax Period End2022-12-31TaxPeriodEndDt

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 Begin2022-01-01TaxPeriodBeginDt

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
Signature2023-05-10SignatureDt
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
PTINP00028075PTIN
Phone7172994563PhoneNum
Preparation2023-05-10PreparationDt
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$2,734,931FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$1,000ContriRcvdRevAndExpnssAmt
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Interest On Sav Rev And Expnss$2InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$2InterestOnSavNetInvstIncmAmt
Interest On Savings Adj Net Incm$2InterestOnSavingsAdjNetIncmAmt
Dividends Rev And Expnss$118,104DividendsRevAndExpnssAmt
Dividends Net Invst Incm$118,104DividendsNetInvstIncmAmt
Dividends Adj Net Incm$118,104DividendsAdjNetIncmAmt
Total Rev And Expnss$119,106TotalRevAndExpnssAmt
Total Net Invst Incm$118,106TotalNetInvstIncmAmt
Total Adj Net Incm$118,106TotalAdjNetIncmAmt
Accounting Fees Rev And Expnss$1,400AccountingFeesRevAndExpnssAmt
Other Prof Fees Rev And Expnss$400OtherProfFeesRevAndExpnssAmt
Interest Rev And Expnss$4,321InterestRevAndExpnssAmt
Taxes Rev And Expnss$1,500TaxesRevAndExpnssAmt
Other Expenses Rev And Expnss$6,041OtherExpensesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss$13,662TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$150,500ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$150,500ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$164,162TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$150,500TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$45,056ExcessRevenueOverExpensesAmt
Net Investment Income$118,106NetInvestmentIncomeAmt
Adjusted Net Income$118,106AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$55,569SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$8,274SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$8,274SavAndTempCashInvstEOYFMVAmt
Corporate Stock BOY$2,709,556CorporateStockBOYAmt
Corporate Stock EOY$2,709,556CorporateStockEOYAmt
Corporate Stock EOYFMV$2,617,359CorporateStockEOYFMVAmt
Invst Land Cost Or Other Basis$109,298InvstLandCostOrOtherBasisAmt
Land Bldg Investments BOY$109,298LandBldgInvestmentsBOYAmt
Land Bldg Investments EOY$109,298LandBldgInvestmentsEOYAmt
Land Bldg Investments EOYFMV$109,298LandBldgInvestmentsEOYFMVAmt
Total Assets BOY$2,874,423TotalAssetsBOYAmt
Total Assets EOY$2,827,128TotalAssetsEOYAmt
Total Assets EOYFMV$2,734,931TotalAssetsEOYFMVAmt
Other Liabilities BOY$110,000OtherLiabilitiesBOYAmt
Other Liabilities EOY$107,761OtherLiabilitiesEOYAmt
Total Liabilities BOY$110,000TotalLiabilitiesBOYAmt
Total Liabilities EOY$107,761TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$2,764,423NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY$2,719,367NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY$2,764,423TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$2,719,367TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$2,874,423TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$2,827,128TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$2,764,423TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$45,056ExcessRevenueOverExpensesAmt
Subtotal$2,719,367SubtotalAmt
Tot Net Ast Or Fund Balances EOY$2,719,367TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$1,642InvestmentIncomeExciseTaxAmt
Subtotal$1,642SubtotalAmt
Tax Based On Investment Income$1,642TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$1,622EstimatedPlusOvpmtIncmTxAmt
Total Payments And Credits$1,622TotalPaymentsAndCreditsAmt
Tax Due$20TaxDueAmt

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$31,922AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$2,647,711TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$2,647,711AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$39,716CashDeemedCharitableAmt
Net Vl Noncharitable Assets$2,607,995NetVlNoncharitableAssetsAmt
Minimum Investment Return$130,400MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$130,400MinimumInvestmentReturnAmt
Tax Based On Investment Income$1,642TaxBasedOnInvestmentIncomeAmt
Total Tax$1,642TotalTaxAmt
Distributable Before Adj$128,758DistributableBeforeAdjAmt
Distributable Before Ded$128,758DistributableBeforeDedAmt
Distributable As Adjusted$128,758DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$150,500ExpensesAndContributionsAmt
Qualifying Distributions$150,500QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$128,758DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$158,119ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$177,770ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$100,330ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$30,178ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$45,236ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$511,633TotalExcessDistributionCyovAmt
Qualifying Distributions$150,500QualifyingDistributionsAmt
Applied To Current Year$128,758AppliedToCurrentYearAmt
Remaining Distri From Corpus$21,742RemainingDistriFromCorpusAmt
Total Corpus$533,375TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$158,119ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$375,256ExcessDistriCyovToNextYrAmt
Excess From Year4$177,770ExcessFromYear4Amt
Excess From Year3$100,330ExcessFromYear3Amt
Excess From Year2$30,178ExcessFromYear2Amt
Excess From Year1$45,236ExcessFromYear1Amt
Excess From Current Year$21,742ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

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

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (15 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmtAddress Line1RecipientForeignAddress/AddressLine1TxtCityRecipientForeignAddress/CityNmCountryRecipientForeignAddress/CountryCdForeign PostalRecipientForeignAddress/ForeignPostalCdAddress Line2RecipientUSAddress/AddressLine2Txt
HOLY TRINITY ROMAN CATHOL
548 CHERRY STREETCOLUMBIAPA17512CHURCHCEMETERY CARE$5,600
DIOCESE OF HARRISBURG
4800 UNION DEP RDHARRISBURGPA17111PUBLICSPIRITUAL DEVELOPMENT$5,500
THE INSTITUTE OF PRIESTLY FORMATION
2500 CALIFORNIA PLAZAOMAHANE68178PUBLICSPIRITUAL DEVELOPMENT$7,500
MISSIONARIES OF THE PRECIOUS BLOOD
PUBLICFOREIGN MISSIONS$12,500VIALE DI PORTAARDEATINA66ROMEIT00154
OUR LADY OF THE ANGELS SCHOOL
404 CHERRY STREETCOLUMBIAPA17512SCHOOLGENERAL CONTRIBUTION$95,000
LANCASTER CATHOLIC HIGH SCHOOL
650 JULIETTE AVENUELANCASTERPA17601SCHOOLLIBRARY AND DEVELOPMENT OFFICE$5,000
THE FELLOWSHIP
30 NORTH LASALLE STREETCHICAGOIL606022584PUBLICSUPPORT HOLOCAUST SURVIVORS$450SUITE 4300
HOLY TRINITY HOLY NAME SOCIETY
409 CHERRY STREETCOLUMBIAPA17512CHURCHMEN'S GROUP IN PARISH$250
TRANSPLANT FOUNDATION
401 N 3RD STREETPHILADELPHIAPA19123PUBLICDONORS ARE HEROES PROGRAM$2,000
VILLANOVA UNIVERSITY
800 LANCASTER AVENUEVILLANOVAPA19085COLLEGECAMPUS MINISTRY$5,000
DOMINICAN NUNS
2636 MONASTERY ROADLINDENVA22642CHURCHMINISTRY$4,500
ST ANNE'S RETIREMENT COMMUNITY
3952 COLUMBIA AVENUECOLUMBIAPA17512PUBLICGENERAL CHARITABLE PURPOSE$4,500
MERCY SHIPS
PO BOX 1930GARDEN VALLEYTX75771PUBLICMEDICAL SERVICES$450
FRANSALIAN MISSIONARIES INC
3887 ROSEBUD ROADLOGANVILLEGA300524676CHURCHMISSIONARY WORK$750
OFF THE STREETS INC
121 SOUTH SECOND STREETCOLUMBIAPA17512PUBLICHOMELESSNESS$1,500
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$150,500TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$2ExclusionAmt

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$118,104ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$118,106ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$118,106TotalIncomeProducingActyAmt

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$1,400Amt

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp (3 entries)

StockStockNmEOY Book ValueEOYBookValueAmtEOYFMVEOYFMVAmt
166,369 SHARES DONEGAL GROUP CL A$2,464,056$2,375,749
3,938 SHARES DONEGAL GROUP CL B$71,672$57,849
9,933 SHARES COLUMBIA WATER CO$173,828$183,761

Investments Land Schedule2 InvestmentsLandSchedule2

Investment Land InvestmentLandGrp

FieldValueIRS element (for citing)
Cost Or Other Basis$109,298CostOrOtherBasisAmt
Book Value$109,298BookValueAmt
EOYFMV$109,298EOYFMVAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (5 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt
EXPENSES
D&O INSURANCE$3,003
PO BOX$170
INVESTMENT EXPENSE$2,802
OFFICE EXPENSES$66

Other Liabilities Schedule OtherLiabilitiesSchedule

Other Liabilities Detail OtherLiabilitiesDetail

FieldValueIRS element (for citing)
DescMORTGAGE - CHERRY STREETDesc
BOY Book Value$110,000BOYBookValueAmt
EOY Book Value$107,761EOYBookValueAmt

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail

FieldValueIRS element (for citing)
CategoryUNIVEST LOAN FEESCategoryTxt
Amt$400Amt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
CategoryEXCISE TAXCategoryTxt
Amt$1,500Amt

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