FURP.ORG / PUBLIC DATA EXPLORER

NAGEL FAMILY FOUNDATION: Form 990PF, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
NAGEL FAMILY FOUNDATION (EIN 87-3963554)
Tax period
2022-01-01 to 2022-12-31
Filed
2023-05-23
IRS object ID
202321439349101102
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)
Return2023-05-23T12:28:38-05:00ReturnTs
Tax Period End2022-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1HENDERSON BRADY LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 724495AddressLine1Txt
CityATLANTACityNm
State AbbreviationGAStateAbbreviationCd
ZIP31139ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2022-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN873963554EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1NAGEL FAMILY FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
In Care Of% VERNON J NAGELInCareOfNm
Business Name ControlNAGEBusinessNameControlTxt
Phone3129537709PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 919AddressLine1Txt
CityTETON VILLAGECityNm
State AbbreviationWYStateAbbreviationCd
ZIP83025ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonVERNON NAGELPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone3129537709PhoneNum
Signature2023-05-16SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstVERNONPersonFirstNm
Person LastNAGELPersonLastNm
FieldValueIRS element (for citing)
SSNXXX-XX-XXXXSSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonKEVIN M BRADYPreparerPersonNm
PTINP00365531PTIN
Phone4044197121PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
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$1,467,955FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$726,030ContriRcvdRevAndExpnssAmt
Dividends Rev And Expnss$2,458DividendsRevAndExpnssAmt
Dividends Net Invst Incm$2,458DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss$20,637NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$25,381GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$20,637CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$749,125TotalRevAndExpnssAmt
Total Net Invst Incm$23,095TotalNetInvstIncmAmt
Comp Ofcr Dir Trst Rev And Expnss$0CompOfcrDirTrstRevAndExpnssAmt
Legal Fees Rev And Expnss$20,337LegalFeesRevAndExpnssAmt
Legal Fees Dsbrs Chrtbl$20,337LegalFeesDsbrsChrtblAmt
Accounting Fees Rev And Expnss$6,125AccountingFeesRevAndExpnssAmt
Accounting Fees Chrtbl Prps$6,125AccountingFeesChrtblPrpsAmt
Tot Opr Expenses Rev And Expnss$26,462TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$26,462TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$9,000ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$9,000ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$35,462TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$35,462TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$713,663ExcessRevenueOverExpensesAmt
Net Investment Income$23,095NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$35,462CashBOYAmt
Cash EOY$17,377CashEOYAmt
Cash EOYFMV$17,377CashEOYFMVAmt
Corporate Stock BOY$148,661CorporateStockBOYAmt
Corporate Stock EOY$330,670CorporateStockEOYAmt
Corporate Stock EOYFMV$1,450,578CorporateStockEOYFMVAmt
Total Assets BOY$184,123TotalAssetsBOYAmt
Total Assets EOY$348,047TotalAssetsEOYAmt
Total Assets EOYFMV$1,467,955TotalAssetsEOYFMVAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Retained Earning BOY$148,661RetainedEarningBOYAmt
Retained Earning EOY$348,047RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$148,661TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$348,047TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$148,661TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$348,047TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$148,661TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$713,663ExcessRevenueOverExpensesAmt
Subtotal$862,324SubtotalAmt
Other Decreases$514,277OtherDecreasesAmt
Tot Net Ast Or Fund Balances EOY$348,047TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp

FieldValueIRS element (for citing)
PropertyACUITY BRANDS INCPropertyDesc
Acquired2009-11-06AcquiredDt
Sold2022-12-21SoldDt
Gross Sales Price$25,381GrossSalesPriceAmt
Cost Or Other Basis$4,744CostOrOtherBasisAmt
Gain Or Loss$20,637GainOrLossAmt
Gains Minus Excess Or Losses$20,637GainsMinusExcessOrLossesAmt
FieldValueIRS element (for citing)
Capital Gain Net Income$20,637CapitalGainNetIncomeAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$321InvestmentIncomeExciseTaxAmt
Subtotal$321SubtotalAmt
Tax Based On Investment Income$321TaxBasedOnInvestmentIncomeAmt
Exempt Frgn Org Tax Wthld At Srce$0ExemptFrgnOrgTaxWthldAtSrceAmt
Extsn Request Income Tax Paid$700ExtsnRequestIncomeTaxPaidAmt
Total Payments And Credits$700TotalPaymentsAndCreditsAmt
Overpayment$379OverpaymentAmt
Applied To ES Tax$379AppliedToESTaxAmt

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 StateWYOrgReportOrRegisterStateCd
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

Persons With Books Name PersonsWithBooksName

FieldValueIRS element (for citing)
Business Name Line1VERNON J NAGELBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone3129537709PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 919AddressLine1Txt
CityTETON VILLAGECityNm
State AbbreviationWYStateAbbreviationCd
ZIP83025ZIPCd
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
Uncorrected Prior ActsfalseUncorrectedPriorActsInd
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
VERNON J NAGEL
PO BOX 919TETON VILLAGEWY83025DIRECTOR, PRESIDENT, SECRETARY0$0$0$0
JEANNETTE G NAGEL
PO BOX 919TETON VILLAGEWY83025DIRECTOR, VP, TREASURER0$0$0$0
VERNON B NAGEL
PO BOX 919TETON VILLAGEWY83025DIRECTOR0$0$0$0
ALLISON W NAGEL
PO BOX 919TETON VILLAGEWY83025DIRECTOR0$0$0$0
FieldValueIRS element (for citing)
Summary Of Direct Chrtbl ActySummaryOfDirectChrtblActyGrp
Sum Of Program Related InvstSumOfProgramRelatedInvstGrp

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$0AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$5,303AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$869,800FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$875,103TotalFMVOfUnusedAssetsAmt
Acquisition Indebtedness$0AcquisitionIndebtednessAmt
Adjusted Total FMV Of Unused Ast$875,103AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$13,127CashDeemedCharitableAmt
Net Vl Noncharitable Assets$861,976NetVlNoncharitableAssetsAmt
Minimum Investment Return$43,099MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$43,099MinimumInvestmentReturnAmt
Tax Based On Investment Income$321TaxBasedOnInvestmentIncomeAmt
Total Tax$321TotalTaxAmt
Distributable Before Adj$42,778DistributableBeforeAdjAmt
Distributable Before Ded$42,778DistributableBeforeDedAmt
Distributable As Adjusted$42,778DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$35,462ExpensesAndContributionsAmt
Program Related Invst Total$0ProgramRelatedInvstTotalAmt
Charitable Assets Acquis Paid$0CharitableAssetsAcquisPaidAmt
Set Aside Suitability Test$0SetAsideSuitabilityTestAmt
Set Aside Cash Distri Test$0SetAsideCashDistriTestAmt
Qualifying Distributions$35,462QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$42,778DistributableAsAdjustedAmt
Undistributed Income PY$546UndistributedIncomePYAmt
Prior Year12020PriorYear1Yr
Prior Year22019PriorYear2Yr
Prior Year32018PriorYear3Yr
Excess Distribution Cyov Yr1$0ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$0TotalExcessDistributionCyovAmt
Qualifying Distributions$35,462QualifyingDistributionsAmt
Applied To Year1$546AppliedToYear1Amt
Applied To Current Year$34,916AppliedToCurrentYearAmt
Remaining Distri From Corpus$0RemainingDistriFromCorpusAmt
Excess Distri Cyov App CY Corpus$0ExcessDistriCyovAppCYCorpusAmt
Excess Distribution Cyov App CY$0ExcessDistributionCyovAppCYAmt
Total Corpus$0TotalCorpusAmt
Undistributed Income CY$7,862UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$0ExcessDistriCyovToNextYrAmt
Excess From Current Year$0ExcessFromCurrentYearAmt
FieldValueIRS element (for citing)
Private Operating FoundationsPrivateOperatingFoundationsGrp

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerVERNON J NAGELContributingManagerNm
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (6 entries)

Address Line1RecipientUSAddress/AddressLine1TxtAddress Line2RecipientUSAddress/AddressLine2TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
RALLY FOUNDATION FOR CHILDHOOD CANCER RESEARCH
5775 GLENRIDGE DRBUILDING B SUITE 370ATLANTAGA30328PCCHARITABLE$2,500
ALEX'S LEMONADE STAND FOUNDATION
THREE BALA PLAZA WESTBALA CYNWYDPA19004PCCHARITABLE$500
GRAND TETON NATIONAL PARK FOUNDATION
115 EAST PEARL AVENUEBUILDING 201JACKSONWY83001PCCHARITABLE$2,500
DILWORTH CENTER
2240 PARK ROADCHARLOTTENC28203CHARITABLE$500
UNIVERSITY OF ALABAMA PARENT PHILANTHROPY
751 CAMPUS WEST DRIVETUSCALOOSAAL35487PCCHARITABLE$2,000
JACKSON HOLE LAND TRUST
690 US-89JACKSONWY83001PCCHARITABLE$1,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$9,000TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

FieldValueIRS element (for citing)
Fees Contracts From Govt AgFeesContractsFromGovtAgGrp
Membership Dues And AssmntMembershipDuesAndAssmntGrp
Int On Sav And Temp Cash InvstIntOnSavAndTempCashInvstGrp

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$2,458ExclusionAmt
FieldValueIRS element (for citing)
Net Rntl Incm Re Debt Fincd PropNetRntlIncmReDebtFincdPropGrp
Net Rntl Incm Re Not Debt Fincd PropNetRntlIncmReNotDebtFincdProp
Net Rental Income Personal PropNetRentalIncomePersonalPropGrp
Other Investment IncomeOtherInvestmentIncomeGrp

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion18ExclusionCd
Exclusion$20,637ExclusionAmt
FieldValueIRS element (for citing)
Net Income Loss From Special EvtNetIncomeLossFromSpecialEvtGrp
Gross Profit Loss Sls Of InvntryGrossProfitLossSlsOfInvntryGrp

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$23,095ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$23,095TotalIncomeProducingActyAmt

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

Schedule B IRS990ScheduleB

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
General RuleYes (X)GeneralRuleInd

Contributor Information ContributorInformationGrp (2 entries)

ContributorContributorNumAddress Line1ContributorUSAddress/AddressLine1TxtCityContributorUSAddress/CityNmState AbbreviationContributorUSAddress/StateAbbreviationCdZIPContributorUSAddress/ZIPCdTotal ContributionsTotalContributionsAmtPerson ContributionPersonContributionIndNoncash ContributionNoncashContributionInd
VERNON J NAGEL
1PO BOX 919TETON VILLAGEWY83025$25,000Yes (X)
VERNON J NAGEL
2PO BOX 919TETON VILLAGEWY83025$701,030Yes (X)

Non Cash Property Contribution NonCashPropertyContributionGrp

FieldValueIRS element (for citing)
Contributor2ContributorNum
Noncash Property4209 SHARES OF ACUITY BRANDS INCNoncashPropertyDesc
Fair Market Value$701,030FairMarketValueAmt
Received2022-12-29ReceivedDt

Depreciation Schedule DepreciationSchedule

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp

FieldValueIRS element (for citing)
StockSECURITIESStockNm
EOY Book Value$330,670EOYBookValueAmt
EOYFMV$1,450,578EOYFMVAmt

Other Decreases Schedule OtherDecreasesSchedule

Other Decreases Detail OtherDecreasesDetail

FieldValueIRS element (for citing)
DescUNREALIZED GAIN ON STOCK DONATIONDesc
Amt$514,277Amt