KUMMER INSTITUTE FOUNDATION: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
KUMMER INSTITUTE FOUNDATION (EIN 85-2720148)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-09-05
IRS object ID
202512489349300511
Schema version
2024v5.2
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)
Return2025-09-05T07:38:20-05:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN430765316PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1RUBINBROWN LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11200 MAIN STREET SUITE 1000AddressLine1Txt
CityKANSAS CITYCityNm
State AbbreviationMOStateAbbreviationCd
ZIP64105ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN852720148EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1KUMMER MISSOURI S&T FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlKUMMBusinessNameControlTxt
Phone5733414122PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1300 W 13TH ST PARKER HALL STE 204AddressLine1Txt
CityROLLACityNm
State AbbreviationMOStateAbbreviationCd
ZIP65409ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMOHAMMAD DEHGHANIPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone5733414122PhoneNum
Signature2025-09-04SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonKIMBERLY A RYANPreparerPersonNm
PTINP00829977PTIN
Phone8164721122PhoneNum
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Name ChangeYes (X)NameChangeInd
Principal OfficerMOHAMMAD DEHGHANIPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1300 W 13TH ST PARKER HALL STE 204AddressLine1Txt
CityROLLACityNm
State AbbreviationMOStateAbbreviationCd
ZIP65409ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$49,715,863GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressN/AWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2020FormationYr
Legal Domicile StateMOLegalDomicileStateCd
Activity Or MissionTO PROVIDE MISSOURI S&T WITH THE SUPPORT NEEDED TO MAKE MISSOURI S&T ONE OF THE NATION'S LEADING UNIVERSITIES FOR INNOVATION AND A CENTER FOR ENTREPRENEURSHIP.ActivityOrMissionDesc
Voting Members Governing Body12VotingMembersGoverningBodyCnt
Voting Members Independent11VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers12TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$10,771,038PYInvestmentIncomeAmt
CY Investment Income$22,725,412CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$10,771,038PYTotalRevenueAmt
CY Total Revenue$22,725,412CYTotalRevenueAmt
PY Grants And Similar Paid$47,431,738PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$30,163,031CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$457,475PYOtherExpensesAmt
CY Other Expenses$478,164CYOtherExpensesAmt
PY Total Expenses$47,889,213PYTotalExpensesAmt
CY Total Expenses$30,641,195CYTotalExpensesAmt
PY Revenues Less Expenses-$37,118,175PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$7,915,783CYRevenuesLessExpensesAmt
Total Assets BOY$382,820,057TotalAssetsBOYAmt
Total Assets EOY$392,274,888TotalAssetsEOYAmt
Total Liabilities BOY$18,786,086TotalLiabilitiesBOYAmt
Total Liabilities EOY$8,517,413TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$364,033,971NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$383,757,475NetAssetsOrFundBalancesEOYAmt
MissionTO PROVIDE MISSOURI S&T WITH THE SUPPORT NEEDED TO MAKE MISSOURI S&T ONE OF THE NATION'S LEADING UNIVERSITIES FOR INNOVATION AND A CENTER FOR ENTREPRENEURSHIP.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$30,163,031ExpenseAmt
Grant$30,163,031GrantAmt
DescTHE FOUNDATION WILL SUPPORT THE MISSOURI S&T BY PROVIDING MISSOURI S&T (A COMPONENT UNIT OF CURATORS OF THE UNIVERSITY OF MISSOURI) WITH THE FUNDING NEEDED TO ESTABLISH A NEW SCHOOL OF INNOVATION AND ENTREPRENEURSHIP, DEVELOP NEW AREAS OF RESEARCH, PROVIDE NUMEROUS SCHOLARSHIPS AND FELLOWSHIPS FOR STUDENTS, AND BOLSTER THE MISSOURI ECONOMY.Desc
Total Program Service Expenses$30,163,031TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To OrganizationsYes (1)GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members12GoverningBodyVotingMembersCnt
Independent Voting Member11IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org DocumentsYes (1)ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MOHAMMAD DEHGHANIBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone5733414116PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1300 W 13TH ST 206 PARKER HALLAddressLine1Txt
CityROLLACityNm
State AbbreviationMOStateAbbreviationCd
ZIP654090910ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
MOHAMMAD DEHGHANI
PRESIDENT5.0035.00Yes (X)Yes (X)$0$918,284$234,982
KATHRYN WALKER
CHAIR5.00Yes (X)Yes (X)$0$0$0
BIPIN N DOSHI
TREASURER - COMMITTEE CHAIR3.00Yes (X)Yes (X)$0$0$0
JOSEPH D LEHRER
SECRETARY - COMMITTEE CHAIR3.00Yes (X)Yes (X)$0$0$0
TIM BRADLEY
DIRECTOR2.00Yes (X)$0$0$0
GARY HAVENER
DIRECTOR2.00Yes (X)$0$0$0
MAUREEN MIDGLEY
DIRECTOR2.00Yes (X)$0$0$0
GEORGE P PETERSON
DIRECTOR2.00Yes (X)$0$0$0
ERIC POLITTE
DIRECTOR2.00Yes (X)$0$0$0
SUSAN SIMMONS
DIRECTOR (BEG 09/24)2.00Yes (X)$0$0$0
RICHARD WACKER
DIRECTOR2.00Yes (X)$0$0$0
JOAN B WOODARD
DIRECTOR2.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$918,284TotReportableCompRltdOrgAmt
Total Other Compensation$234,982TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$9,859,468TotalRevenueColumnAmt
Exclusion$9,859,468ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$39,856,395SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$26,990,451SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$12,865,944SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$12,865,944TotalRevenueColumnAmt
Exclusion$12,865,944ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$22,725,412TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$22,725,412ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$30,163,031TotalAmt
Program Services$30,163,031ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$24,800TotalAmt
Management And General$24,800ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$271,083TotalAmt
Management And General$271,083ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$125,310TotalAmt
Management And General$125,310ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$28,656TotalAmt
Management And General$28,656ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$28,315TotalAmt
Management And General$28,315ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$30,641,195TotalAmt
Program Services$30,163,031ProgramServicesAmt
Management And General$478,164ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$28,897,117BOYAmt
EOY$28,114,727EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$353,922,940BOYAmt
EOY$364,160,161EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$382,820,057BOYAmt
EOY$392,274,888EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$36,977BOYAmt
EOY$45,894EOYAmt

Grants Payable GrantsPayableGrp

FieldValueIRS element (for citing)
BOY$18,749,109BOYAmt
EOY$8,471,519EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$18,786,086BOYAmt
EOY$8,517,413EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$364,033,971BOYAmt
EOY$383,757,475EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$364,033,971BOYAmt
EOY$383,757,475EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$382,820,057BOYAmt
EOY$392,274,888EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$7,915,783ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$27,639,287NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Supporting Organization509a3Yes (X)SupportingOrganization509a3Ind
Supporting Org Type3 Non FuncYes (X)SupportingOrgType3NonFuncInd
IRS Written DeterminationYes (X)IRSWrittenDeterminationInd
Supported Organizations1SupportedOrganizationsCnt

Supported Org Information SupportedOrgInformationGrp

Supported Organization Name SupportedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1CURATORS OF THE UNIVERSITY OF MISSOURIBusinessNameLine1Txt
FieldValueIRS element (for citing)
EIN436003859EIN
Organization Type5OrganizationTypeCd
Governing Document ListedYes (1)GoverningDocumentListedInd
Support$30,163,031SupportAmt
Other Support$0OtherSupportAmt
FieldValueIRS element (for citing)
Supported Organizations Total1SupportedOrganizationsTotalCnt
Support Sum$30,163,031SupportSumAmt
Other Support Sum$0OtherSupportSumAmt

Form990 Sch A Supporting Org Form990SchASupportingOrgGrp

FieldValueIRS element (for citing)
Listed By Name Governing DocYes (1)ListedByNameGoverningDocInd
Suprt Org No IRS Determination0SuprtOrgNoIRSDeterminationInd
Supported Org Section C4560SupportedOrgSectionC456Ind
Supported Org Not Organized US0SupportedOrgNotOrganizedUSInd
Organization Change Suprt Org0OrganizationChangeSuprtOrgInd
Support Non Supported Org0SupportNonSupportedOrgInd
Payment Substantial Contribtr0PaymentSubstantialContribtrInd
Loan Disqualified Person0LoanDisqualifiedPersonInd
Controlled Disqualified Prsn0ControlledDisqualifiedPrsnInd
Disqualified Prsn Controll Int0DisqualifiedPrsnControllIntInd
Disqualified Prsn Ownr Int0DisqualifiedPrsnOwnrIntInd
Excess Business Holdings Rules0ExcessBusinessHoldingsRulesInd
Contribution Controller0ContributionControllerInd
Contribution Family0ContributionFamilyInd
Contribution35 Controlled0Contribution35ControlledInd

Form990 Sch A Type3 Sprt Org All Form990SchAType3SprtOrgAllGrp

FieldValueIRS element (for citing)
Timely Provided DocumentsYes (1)TimelyProvidedDocumentsInd
Officers Close RelationshipYes (1)OfficersCloseRelationshipInd
Supported Org Voice InvestmentYes (1)SupportedOrgVoiceInvestmentInd

Adjusted Net Income AdjustedNetIncomeGrp

Net ST Capital Gain Adj Net Incm NetSTCapitalGainAdjNetIncmGrp

FieldValueIRS element (for citing)
Prior Year$817,763PriorYearAmt
Current Year$0CurrentYearAmt

Recoveries PY Distributions RecoveriesPYDistributionsGrp

FieldValueIRS element (for citing)
Prior Year$0PriorYearAmt
Current Year$0CurrentYearAmt

Other Gross Income OtherGrossIncomeGrp

FieldValueIRS element (for citing)
Prior Year$9,806,957PriorYearAmt
Current Year$9,859,468CurrentYearAmt

Adjusted Gross Income AdjustedGrossIncomeGrp

FieldValueIRS element (for citing)
Prior Year$10,624,720PriorYearAmt
Current Year$9,859,468CurrentYearAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Prior Year$0PriorYearAmt
Current Year$0CurrentYearAmt

Production Income ProductionIncomeGrp

FieldValueIRS element (for citing)
Prior Year$0PriorYearAmt
Current Year$0CurrentYearAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
Prior Year$0PriorYearAmt
Current Year$0CurrentYearAmt

Total Adjusted Net Income TotalAdjustedNetIncomeGrp

FieldValueIRS element (for citing)
Prior Year$10,624,720PriorYearAmt
Current Year$9,859,468CurrentYearAmt

Minimum Asset Amount MinimumAssetAmountGrp

Average Monthly FMV Of Sec AverageMonthlyFMVOfSecGrp

FieldValueIRS element (for citing)
Prior Year$342,175,330PriorYearAmt
Current Year$366,093,316CurrentYearAmt

Average Monthly Cash Balances AverageMonthlyCashBalancesGrp

FieldValueIRS element (for citing)
Prior Year$24,946,883PriorYearAmt
Current Year$19,834,267CurrentYearAmt

FMV Other Non Exempt Use Asset FMVOtherNonExemptUseAssetGrp

FieldValueIRS element (for citing)
Prior Year$0PriorYearAmt
Current Year$0CurrentYearAmt

Total FMV Of Non Exempt Use Asset TotalFMVOfNonExemptUseAssetGrp

FieldValueIRS element (for citing)
Prior Year$367,122,213PriorYearAmt
Current Year$385,927,583CurrentYearAmt
FieldValueIRS element (for citing)
Discount Claimed$0DiscountClaimedAmt

Acquisition Indebtedness AcquisitionIndebtednessGrp

FieldValueIRS element (for citing)
Prior Year$0PriorYearAmt
Current Year$0CurrentYearAmt

Adjusted FMV Less Indebtedness AdjustedFMVLessIndebtednessGrp

FieldValueIRS element (for citing)
Prior Year$367,122,213PriorYearAmt
Current Year$385,927,583CurrentYearAmt

Cash Deemed Charitable CashDeemedCharitableGrp

FieldValueIRS element (for citing)
Prior Year$5,506,833PriorYearAmt
Current Year$5,788,914CurrentYearAmt

Net Vl Non Exempt Use Assets NetVlNonExemptUseAssetsGrp

FieldValueIRS element (for citing)
Prior Year$361,615,380PriorYearAmt
Current Year$380,138,669CurrentYearAmt

Pct Of Net Vl Non Exempt Use Ast PctOfNetVlNonExemptUseAstGrp

FieldValueIRS element (for citing)
Prior Year$12,656,538PriorYearAmt
Current Year$13,304,853CurrentYearAmt

Recoveries PY Distri Min Asset RecoveriesPYDistriMinAssetGrp

FieldValueIRS element (for citing)
Prior Year$0PriorYearAmt
Current Year$0CurrentYearAmt

Total Minimum Asset TotalMinimumAssetGrp

FieldValueIRS element (for citing)
Prior Year$12,656,538PriorYearAmt
Current Year$13,304,853CurrentYearAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
CY Adj Net Income Distributable$10,624,720CYAdjNetIncomeDistributableAmt
CY Pct85 Adjusted Net Income$9,031,012CYPct85AdjustedNetIncomeAmt
CY Total Min Ast Distributable$12,656,538CYTotalMinAstDistributableAmt
CY Greater Adjusted Minimum$12,656,538CYGreaterAdjustedMinimumAmt
CY Income Tax Imposed PY$0CYIncomeTaxImposedPYAmt
CY Distributable As Adjusted$12,656,538CYDistributableAsAdjustedAmt

Distributions DistributionsGrp

FieldValueIRS element (for citing)
CY Paid Accomplish Exempt Prps$21,691,512CYPaidAccomplishExemptPrpsAmt
CY Pd In Excess Income Activity$0CYPdInExcessIncomeActivityAmt
CY Administrative Expense Paid$0CYAdministrativeExpensePaidAmt
Exempt Use Assets Acquis Paid$0ExemptUseAssetsAcquisPaidAmt
Qualified Set Aside$0QualifiedSetAsideAmt
CY Other Distributions$0CYOtherDistributionsAmt
CY Total Annual Distributions$21,691,512CYTotalAnnualDistributionsAmt
CY Distri Attentive Suprt Org$21,691,512CYDistriAttentiveSuprtOrgAmt
CY Distributable As Adjusted$12,656,538CYDistributableAsAdjustedAmt
CY Distribution Yr100.000000000000CYDistributionYrRt

Distribution Allocations DistributionAllocationsGrp

FieldValueIRS element (for citing)
CY Distributable As Adjusted$12,656,538CYDistributableAsAdjustedAmt
Underdistributions$0UnderdistributionsAmt
Excess Distribution Cyov Yr5$0ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$0ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$0ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$0ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$15,880,352ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$15,880,352TotalExcessDistributionCyovAmt
Cyov Applied Underdistri PY$0CyovAppliedUnderdistriPYAmt
Cyov Applied Underdistr CPY$12,656,538CyovAppliedUnderdistrCPYAmt
Carryover PY Not Applied$0CarryoverPYNotAppliedAmt
Excess Distribution Cyov$3,223,814ExcessDistributionCyovAmt
CY Total Annual Distributions$21,691,512CYTotalAnnualDistributionsAmt
CY Distrib App Underdistri PY$0CYDistribAppUnderdistriPYAmt
Excess Distribution$21,691,512ExcessDistributionAmt
Remaining Underdistri PY$0RemainingUnderdistriPYAmt
Remaining Underdistri CY$0RemainingUnderdistriCYAmt
Excess Distri Cyov To Next Yr$24,915,326ExcessDistriCyovToNextYrAmt
Excess From Year5$0ExcessFromYear5Amt
Excess From Year4$0ExcessFromYear4Amt
Excess From Year3$0ExcessFromYear3Amt
Excess From Year2$3,223,814ExcessFromYear2Amt
Excess From Year1$21,691,512ExcessFromYear1Amt

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE A, PART IV, SECTION D, LINE 3THE FOUNDATION'S OFFICERS AND DIRECTORS MAINTAIN A CLOSE AND CONTINUING RELATIONSHIP WITH THE OFFICERS AND ADVISORS OF MISSOURI S&T (A COMPONENT UNIT OF CURATORS OF THE UNIVERSITY OF MISSOURI), THE SUPPORTED ORGANIZATION, BY VIRTUE OF THE FACT THAT THE CHANCELLOR OF MISSOURI S&T, DR. MOHAMMAD DEHGHANI, IS A MEMBER OF THE FOUNDATION'S BOARD OF DIRECTORS. ADDITIONALLY, 3 MEMBERS OF THE SUPPORTED ORGANIZATION'S CHANCELLOR'S ADVISORY BOARD, BIPIN DOSHI, KATHRYN WALKER AND DR. JOAN WOODARD, ARE ALSO MEMBERS OF THE FOUNDATION'S BOARD OF DIRECTORS. DR. JOAN WOODARD, BIPIN DOSHI, AND KATHRYN WALKER ARE ALL MEMBERS OF THE SUPPORTED ORGANIZATION'S CHANCELLOR'S BOARD OF ADVISORS, AND ARE THREE (3) OF THE FOUR (4) MEMBERS OF THE FOUNDATION'S FINANCE COMMITTEE. AS SUCH, ADVISORS OF THE SUPPORTED ORGANIZATION HAVE A SIGNIFICANT VOICE IN THE FOUNDATION'S INVESTMENT POLICIES AND IN DIRECTING THE USE OF THE FOUNDATION'S INCOME AND ASSETS. DR. WOODARD, MR. DOSHI, MS. WALKER AND DR. DEHGHANI, ARE ALL OFFICERS OR ADVISORS OF THE SUPPORTED ORGANIZATION AND MEMBERS OF THE FOUNDATION'S BOARD OF DIRECTORS, GIVING THEM A SIGNIFICANT VOICE IN THE TIMING AND MAKING OF GRANTS TO THE SUPPORTED ORGANIZATION.
SCHEDULE A, PART V, SECTION D, LINE 8KUMMER MISSOURI S&T FOUNDATION IS RESPONSIVE TO THE NEEDS OF MISSOURI S&T (A COMPONENT UNIT OF CURATORS OF THE UNIVERSITY OF MISSOURI), THE SUPPORTED ORGANIZATION. THE CHANCELLOR OF MISSOURI S&T, DR. MOHAMMAD DEHGHANI, IS A MEMBER OF THE OF THE FOUNDATION'S BOARD OF DIRECTORS. ADDITONALLY, FOUR MEMBERS OF THE SUPPORTED ORGANIZATION'S CHANCELLOR'S ADVISORY BOARD ARE ALSO MEMBERS OF THE FOUNDATION'S BOARD OF DIRECTORS. AS SUCH, ADVISORY BOARD MEMBERS OF THE SUPPORTED ORGANIZATION HAVE A SIGNIFICANT VOICE IN THE FOUNDATION'S INVESTMENT POLICIES AND IN DIRECTING THE USE OF THE FOUNDATION'S INCOME AND ASSETS. DUE TO THESE FACTS, KUMMER MISSOURI S&T FOUNDATION MEETS THE RESPONSIVENESS TEST.

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt
Total Rev Etc Audited Fincl Stmt$50,093,616TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$27,639,287NetUnrealizedGainsInvstAmt
Revenue Not Reported$27,639,287RevenueNotReportedAmt
Revenue Subtotal$22,454,329RevenueSubtotalAmt
Investment Expenses Not Incld$271,083InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$271,083RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$22,725,412TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$30,370,112TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$30,370,112ExpensesSubtotalAmt
Investment Expenses Not Incld2$271,083InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt$271,083ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$30,641,195TotalExpensesPerForm990Amt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

FieldValueIRS element (for citing)
Business Name Line1CURATORS OF THE UNIVERSITY OF MISSOURIBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1300 WEST 13TH STREETAddressLine1Txt
CityROLLACityNm
State AbbreviationMOStateAbbreviationCd
ZIP65409ZIPCd
FieldValueIRS element (for citing)
Recipient EIN436003859RecipientEIN
IRC Section115IRCSectionDesc
Cash Grant$30,163,031CashGrantAmt
Non Cash Assistance$0NonCashAssistanceAmt
Purpose Of GrantGENERAL SUPPORTPurposeOfGrantTxt
FieldValueIRS element (for citing)
Total501c3 Org1Total501c3OrgCnt
Total Other Org0TotalOtherOrgCnt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE I, PART I, LINE 2FormAndLineReferenceDesc
ExplanationTHE GRANTS ARE MONITORED THROUGH THE CLOSE AND CONTINUING RELATIONSHIP THE FOUNDATION'S OFFICERS AND DIRECTORS MAINTAIN WITH THE OFFICERS AND TRUSTEES OF MISSOURI S&T (A COMPONENT UNIT OF THE CURATORS OF THE UNIVERSITY OF MISSOURI), THE SUPPORTED ORGANIZATION.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr PlanYes (1)SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonMOHAMMAD DEHGHANIPersonNm
TitlePRESIDENTTitleTxt
Base Compensation Filing Org$0BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$626,315CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$0BonusFilingOrganizationAmount
Bonus Related Organizations$0BonusRelatedOrganizationsAmt
Other Compensation Filing Org$0OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$291,969OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$0DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$198,563DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$0NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$36,419NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$0TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$1,153,266TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART I, LINE 4BTHE PRESIDENT PARTICIPATES IN A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN UNDER 457 (F). THE AMOUNT ACCRUED AND CONTRIBUTED INTO THE PLAN DURING 2024 WAS $60,000.
SCHEDULE J, PART I, LINE 3THE PRESIDENT'S COMPENSATION IS SET BY MISSOURI S&T (A COMPONENT UNIT OF CURATORS OF THE UNIVERSITY OF MISSOURI), A RELATED ORGANIZATION. THE RELATED ORGANIZATION USES AN EMPLOYMENT CONTRACT AND APPROVAL BY THE BOARD OF CURATORS TO SET HIS COMPENSATION.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 4THE NAME OF THE FOUNDATION WAS CHANGED FROM THE KUMMER INSTITUTE FOUNDATION TO KUMMER MISSOURI S&T FOUNDATION.
FORM 990, PART VI, SECTION B, LINE 11BAN INDEPENDENT ACCOUNTING FIRM PREPARES AND REVIEWS THE 990. THE 990 IS THEN REVIEWED BY THE ORGANIZATION'S OFFICERS AND ACCOUNTING PERSONNEL. ANY QUESTIONS AND CONCERNS THE ORGANIZATION'S OFFICERS AND ACCOUNTING PERSONNEL HAVE ARE ADDRESSED AND ANY CORRECTIONS OR CLARIFICATIONS THAT NEED TO BE MADE ARE MADE. THE FINAL FORM 990 WITH ALL REQUIRED SCHEDULES IS THEN PROVIDED TO ALL MEMBERS OF THE BOARD PRIOR TO FILING THE 990.
FORM 990, PART VI, SECTION B, LINE 12CINTERESTED PERSONS (BOARD MEMBERS) ARE REQUIRED TO DISCLOSE ANNUALLY, ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, THE INTERESTED PERSON SHALL LEAVE THE GOVERNING BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS OF THE BOARD OR APPLICABLE COMMITTEE. IF A CONFLICT OF INTEREST DOES EXISTS, AN INTERESTED PERSON MAY MAKE A PRESENTATION AT THE GOVERNING BOARD OR COMMITTEE MEETING, BUT AFTER THE PRESENTATION, THE INTERESTED PERSON SHALL LEAVE THE MEETING DURING THE DISCUSSION OF, AND VOTE ON, THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1CURATORS OF THE UNIVERSITY OF MISSOURIBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1300 WEST 13TH STAddressLine1Txt
CityROLLACityNm
State AbbreviationMOStateAbbreviationCd
ZIP65409ZIPCd
FieldValueIRS element (for citing)
EIN436003859EIN
Primary ActivitiesEDUCATIONPrimaryActivitiesTxt
Legal Domicile StateMOLegalDomicileStateCd
Exempt Code Section115ExemptCodeSectionTxt
Controlled Organization0ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgYes (1)GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other OrgYes (1)PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other OrgYes (1)ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

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