MICHAEL AND BRITTANY REGER FAMILY FOUNDATION: Form 990PF, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: MICHAEL AND BRITTANY REGER FAMILY FOUNDATION (EIN 27-4434063)
Tax period: 2022-01-01 to 2022-12-31
Filed: 2023-11-10
IRS object ID: 202323149349102682
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
Form 990-PF
Schedule B
Accounting Fees Schedule
Other Expenses Schedule

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2023-11-10T17:39:59-05:00	ReturnTs
Tax Period End	2022-12-31	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 SOUTH STE 1625	AddressLine1Txt
City	ST LOUIS PARK	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	554261209	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990PF	ReturnTypeCd
Tax Period Begin	2022-01-01	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	2023-10-31	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	MICHAEL	PersonFirstNm
Person Last	REGER	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

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	2023-10-31	PreparationDt

Field	Value	IRS element (for citing)
Tax	2022	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990-PF IRS990PF

Field	Value	IRS element (for citing)
Organization501c3 Exempt PF	Yes (X)	Organization501c3ExemptPFInd
FMV Assets EOY	$75	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	$1,300	ContriRcvdRevAndExpnssAmt
Schedule B Not Required	Yes (X)	ScheduleBNotRequiredInd
Total Rev And Expnss	$1,300	TotalRevAndExpnssAmt
Total Net Invst Incm	$0	TotalNetInvstIncmAmt
Accounting Fees Rev And Expnss	$1,200	AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm	$1,200	AccountingFeesNetInvstIncmAmt
Other Expenses Rev And Expnss	$25	OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm	$25	OtherExpensesNetInvstIncmAmt
Tot Opr Expenses Rev And Expnss	$1,225	TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm	$1,225	TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl	$0	TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss	$10,000	ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl	$10,000	ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss	$11,225	TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm	$1,225	TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl	$10,000	TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses	-$9,925	ExcessRevenueOverExpensesAmt
Net Investment Income	$0	NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Field	Value	IRS element (for citing)
Cash BOY	$10,000	CashBOYAmt
Cash EOY	$75	CashEOYAmt
Cash EOYFMV	$75	CashEOYFMVAmt
Total Assets BOY	$10,000	TotalAssetsBOYAmt
Total Assets EOY	$75	TotalAssetsEOYAmt
Total Assets EOYFMV	$75	TotalAssetsEOYFMVAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY	$10,000	NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY	$75	NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY	$10,000	TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY	$75	TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY	$10,000	TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY	$75	TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Field	Value	IRS element (for citing)
Tot Net Ast Or Fund Balances BOY	$10,000	TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses	-$9,925	ExcessRevenueOverExpensesAmt
Subtotal	$75	SubtotalAmt
Tot Net Ast Or Fund Balances EOY	$75	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	Yes (true)	AtLeast5000InAssetsInd
Org Report Or Register State	MN	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
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	$1,727	AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast	$0	FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets	$1,727	TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast	$1,727	AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable	$26	CashDeemedCharitableAmt
Net Vl Noncharitable Assets	$1,701	NetVlNoncharitableAssetsAmt
Minimum Investment Return	$85	MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

Field	Value	IRS element (for citing)
Minimum Investment Return	$85	MinimumInvestmentReturnAmt
Distributable Before Adj	$85	DistributableBeforeAdjAmt
Distributable Before Ded	$85	DistributableBeforeDedAmt
Distributable As Adjusted	$85	DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

Field	Value	IRS element (for citing)
Expenses And Contributions	$10,000	ExpensesAndContributionsAmt
Qualifying Distributions	$10,000	QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

Field	Value	IRS element (for citing)
Distributable As Adjusted	$85	DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5	$159,566	ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4	$93,532	ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3	$4,642	ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2	$2,417	ExcessDistributionCyovYr2Amt
Total Excess Distribution Cyov	$260,157	TotalExcessDistributionCyovAmt
Qualifying Distributions	$10,000	QualifyingDistributionsAmt
Applied To Current Year	$85	AppliedToCurrentYearAmt
Remaining Distri From Corpus	$9,915	RemainingDistriFromCorpusAmt
Total Corpus	$270,072	TotalCorpusAmt
Undistributed Income CY	$0	UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5	$159,566	ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr	$110,506	ExcessDistriCyovToNextYrAmt
Excess From Year4	$93,532	ExcessFromYear4Amt
Excess From Year3	$4,642	ExcessFromYear3Amt
Excess From Year2	$2,417	ExcessFromYear2Amt
Excess From Current Year	$9,915	ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

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

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp

Recipient Business Name RecipientBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	PROVIDENCE ACADEMY	BusinessNameLine1Txt

Recipient US Address RecipientUSAddress

Field	Value	IRS element (for citing)
Address Line1	15100 SCHMIDT LAKE RD	AddressLine1Txt
City	PLYMOUTH	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55446	ZIPCd

Field	Value	IRS element (for citing)
Recipient Foundation Status	PAID	RecipientFoundationStatusTxt
Grant Or Contribution Purpose	CHARITABLE	GrantOrContributionPurposeTxt
Amt	$10,000	Amt

Field	Value	IRS element (for citing)
Total Grant Or Contri Pd Dur Yr	$10,000	TotalGrantOrContriPdDurYrAmt

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	$1,300	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	$1,200	Amt
Net Investment Income	$1,200	NetInvestmentIncomeAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

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

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