TEST KITCHEN EDUCATION FOUNDATION: Form 990EZ, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- TEST KITCHEN EDUCATION FOUNDATION (EIN 47-4584092)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-08-12
- IRS object ID
- 202502249349201040
- Schema version
- 2024v5.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-08-12T16:55:26-04:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 421363298 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MENKE & COMPANY | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 406 AVENUE E PO BOX 135 | AddressLine1Txt |
| City | WEST POINT | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 526560135 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 474584092 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TEST KITCHEN EDUCATION FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | TEST | BusinessNameControlTxt |
| Phone | 3194703112 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1601 AVENUE D | AddressLine1Txt |
| City | FORT MADISON | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 52627 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KUMAR WICKRAMASINGHA | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 3194703112 | PhoneNum |
| Signature | 2025-08-04 | SignatureDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | false | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | ANN M MENKE | PreparerPersonNm |
| PTIN | P01058142 | PTIN |
| Phone | 3198376042 | PhoneNum |
| Preparation | 2025-08-04 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Website Address | TKEF.ORG | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $5,853 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $485 | ContributionsGiftsGrantsEtcAmt |
| Investment Income | $5,368 | InvestmentIncomeAmt |
| Cost Or Other Basis Expense Sale | $25,845 | CostOrOtherBasisExpenseSaleAmt |
| Gain Or Loss From Sale Of Assets | -$25,845 | GainOrLossFromSaleOfAssetsAmt |
| Total Revenue | -$19,992 | TotalRevenueAmt |
| Grants And Similar Amounts Paid | $201,375 | GrantsAndSimilarAmountsPaidAmt |
| Salaries Other Comp Empl Bnft | $24,225 | SalariesOtherCompEmplBnftAmt |
| Fees And Other Pymt To Ind Cntrct | $1,964 | FeesAndOtherPymtToIndCntrctAmt |
| Other Expenses Total | $6,740 | OtherExpensesTotalAmt |
| Total Expenses | $234,304 | TotalExpensesAmt |
| Excess Or Deficit For Year | -$254,296 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $273,453 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $19,157 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $249,470 | BOYAmt |
| EOY | $19,157 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,844 | BOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $275,314 | BOYAmt |
| EOY | $19,157 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,861 | BOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $273,453 | BOYAmt |
| EOY | $19,157 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Primary Exempt Purpose | THE TEST KITCHEN FOUNDATION WILL EMPOWER DEDICATED EDUCATORS TO SERVE AREA STUDENTS IN A SAFE, NUTURING, ENVIRONMENT WHILE YOUNG PEOPLE LEARN TO APPRECIATE HEALTHY, DELICIOUS, FOOD PREPARED BY AREA CHEFS. | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Srvc Accom | TO PROVIDE MENTORING AND MEALS TO LOCAL STUDENTS. | DescriptionProgramSrvcAccomTxt |
| Grants And Allocations | $201,375 | GrantsAndAllocationsAmt |
| Program Service Expenses | $206,231 | ProgramServiceExpensesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $206,231 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (8 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|
| KUMAR WICKRAMASINGHA | ||
| EXECUTIVE DI | 000.00 | $0 |
| PAUL SCHULTE | ||
| VICE PRESIDE | 000.00 | $0 |
| DOUG SNAADT | ||
| DIRECTOR | 000.00 | $0 |
| JIM PLATE | ||
| DIRECTOR | 000.00 | $0 |
| JUSTIN PIEPER | ||
| DIRECTOR | 000.00 | $0 |
| PJ MARSHALL | ||
| DIRECTOR | 000.00 | $0 |
| TIMM LAMB | ||
| DIRECTOR | 000.00 | $0 |
| BRENT ZIRKEL | ||
| DIRECTOR | 000.00 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | false | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | false | OrganizationHadUBIInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Organization Dissolved Etc | Yes (true) | OrganizationDissolvedEtcInd |
| Form1120 Pol Filed | false | Form1120PolFiledInd |
| Made Loans To From Officers | false | MadeLoansToFromOfficersInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KUMAR WICKRAMASINGHA | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1601 AVENUE D | AddressLine1Txt |
| City | FORT MADISON | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 52627 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3194703112 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Foreign Office | false | ForeignOfficeInd |
| Donor Advised Fnds | false | DonorAdvisedFndsInd |
| Operate Hospital | false | OperateHospitalInd |
| Tanning Services Provided | false | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| School Operating | false | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (true) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $151,216 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $229,025 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $200,477 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $36,278 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $485 | CurrentTaxYearAmt |
| Total | $617,481 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $151,216 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $229,025 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $200,477 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $36,278 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $485 | CurrentTaxYearAmt |
| Total | $617,481 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $261,802 | SubstantialContributorsTotAmt |
| Public Support Total170 | $355,679 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,095 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,747 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $951 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,091 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5,368 | CurrentTaxYearAmt |
| Total | $12,252 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $629,733 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $28,067 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.56480 | PublicSupportCY170Pct |
| Public Support PY170 | 0.62130 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $151,216 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $229,025 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $200,477 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $36,278 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $485 | CurrentTaxYearAmt |
| Total | $617,481 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,780 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5,121 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $19,186 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,980 | CurrentTaxYearMinus1YearAmt |
| Total | $28,067 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $152,996 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $234,146 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $219,663 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $38,258 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $485 | CurrentTaxYearAmt |
| Total | $645,548 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $645,548 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,095 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,747 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $951 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,091 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5,368 | CurrentTaxYearAmt |
| Total | $12,252 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,095 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,747 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $951 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,091 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5,368 | CurrentTaxYearAmt |
| Total | $12,252 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $155,091 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $235,893 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $220,614 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $40,349 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5,853 | CurrentTaxYearAmt |
| Total | $657,800 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.98140 | PublicSupportCY509Pct |
| Public Support PY509 | 0.99220 | PublicSupportPY509Pct |
| Investment Income CY | 0.02000 | InvestmentIncomeCYPct |
| Investment Income PY | 0.01000 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule N IRS990ScheduleN
Disposition Of Assets Detail DispositionOfAssetsDetail (2 entries)
| Assets Distri Or Expnss PaidAssetsDistriOrExpnssPaidDesc | DistributionDistributionDt | Fair Market Value Of AssetFairMarketValueOfAssetAmt | EINEIN | Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | IRC SectionIRCSectionTxt |
|---|---|---|---|---|---|---|---|---|
| YMCA TEST KITCHEN | ||||||||
| FURNITURE & FIXTURES | 2024-01-01 | $26,000 | 426080176 | 807 AVENUE G | FORT MADISON | IA | 52627 | 501C3 |
| YMCA TEST KITCHEN | ||||||||
| CASH | 2024-07-15 | $201,375 | 426080176 | 807 AVENUE G | FORT MADISON | IA | 52627 | 501C3 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Director Of Successor2 | false | DirectorOfSuccessor2Ind |
| Employee Of Successor2 | false | EmployeeOfSuccessor2Ind |
| Owner Of Successor2 | false | OwnerOfSuccessor2Ind |
| Receive Compensation2 | false | ReceiveCompensation2Ind |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990-EZ, PART I, LINE 10 | NAME: YMCA TEST KITCHEN ADDRESS: 807 AVENUE G FORT MADISON, IA 52627 CASH CONTRIBUTION: 201,375 |
| FORM 990-EZ, PART I, LINE 16 | EXPENSES OFFICE 1,633 INSURANCE 1,884 PROGRAM & ACTIVITIES 2,360 SUPPLIES 863 TOTAL 6,740 |
| FORM 990-EZ, PART II, LINE 24 | 43,061 0 LESS ACCUMULATED DEPRECIATION 17,217 0 TOTAL 25,844 0 |
| FORM 990-EZ, PART II, LINE 26 | ACCOUNTS PAYABLE AND ACCRUED EXPENSES 1,861 0 |
| FORM 990-EZ, PART III | THE TEST KITCHEN FOUNDATION WILL EMPOWER DEDICATED EDUCATORS TO SERVE AREA STUDENTS IN A SAFE, NUTURING, ENVIRONMENT WHILE YOUNG PEOPLE LEARN TO APPRECIATE HEALTHY, DELICIOUS, FOOD PREPARED BY AREA CHEFS. |
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