DENNY AND CANDY ELWELL FOUNDATION: Form 990PF, tax year 2018
View the entire original 990 at ProPublica ↗
- Organization
- DENNY AND CANDY ELWELL FOUNDATION (EIN 42-1298057)
- Tax period
- 2018-01-01 to 2018-12-31
- Filed
- 2019-05-15
- IRS object ID
- 201911359349103241
- Schema version
- 2018v3.1
- 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
- Depreciation Schedule
- Legal Fees Schedule
- Other Expenses Schedule
- Other Income Schedule2
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2019-05-15T15:39:26-05:00 | ReturnTs |
| Tax Period End | 2018-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 420714325 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RSM US LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 400 LOCUST ST STE 640 | AddressLine1Txt |
| City | DES MOINES | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 503092354 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2018-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 421298057 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE DENNY AND CANDY ELWELL FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | DENN | BusinessNameControlTxt |
| Phone | 5159641587 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 187 | AddressLine1Txt |
| City | ANKENY | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 50021 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DENNY ELWELL | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 5159641587 | PhoneNum |
| Signature | 2019-05-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JAMES A BEAL | PreparerPersonNm |
| PTIN | P00046109 | PTIN |
| Phone | 5155586600 | PhoneNum |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 66.98.98.10 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2019-05-13 | IPDt |
| IP Tm | 12:39:21 | IPTm |
| IP Timezone | CD | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | A9DDADD049304401995D20F2CACE8540D24C3DEF | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2018 | TaxYr |
| Build TS | 2019-02-21 02:37:17Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $848,527 | 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 | $10,000 | ContriRcvdRevAndExpnssAmt |
| Dividends Rev And Expnss | $4,491 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $4,491 | DividendsNetInvstIncmAmt |
| Net Gain Sale Ast Rev And Expnss | $534,729 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $965,330 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $534,729 | CapGainNetIncmNetInvstIncmAmt |
| Other Income Rev And Expnss | $16,945 | OtherIncomeRevAndExpnssAmt |
| Other Income Net Invst Incm | $16,945 | OtherIncomeNetInvstIncmAmt |
| Total Rev And Expnss | $566,165 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $556,165 | TotalNetInvstIncmAmt |
| Comp Ofcr Dir Trst Rev And Expnss | $0 | CompOfcrDirTrstRevAndExpnssAmt |
| Comp Ofcr Dir Trst Net Invst Incm | $0 | CompOfcrDirTrstNetInvstIncmAmt |
| Comp Ofcr Dir Trst Dsbrs Chrtbl | $0 | CompOfcrDirTrstDsbrsChrtblAmt |
| Legal Fees Rev And Expnss | $6,109 | LegalFeesRevAndExpnssAmt |
| Legal Fees Net Invst Incm | $6,109 | LegalFeesNetInvstIncmAmt |
| Legal Fees Dsbrs Chrtbl | $0 | LegalFeesDsbrsChrtblAmt |
| Taxes Rev And Expnss | $220 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $0 | TaxesNetInvstIncmAmt |
| Taxes Dsbrs Chrtbl | $0 | TaxesDsbrsChrtblAmt |
| Deprec And Dpltn Rev And Expnss | $6,403 | DeprecAndDpltnRevAndExpnssAmt |
| Deprec And Dpltn Net Invst Incm | $6,403 | DeprecAndDpltnNetInvstIncmAmt |
| Other Expenses Rev And Expnss | $39,087 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $38,887 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Dsbrs Chrtbl | $0 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $51,819 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $51,399 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $0 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $75,300 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $75,300 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $127,119 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $51,399 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $75,300 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $439,046 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $504,766 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $300 | CashBOYAmt |
| Cash EOY | $92,664 | CashEOYAmt |
| Cash EOYFMV | $92,664 | CashEOYFMVAmt |
| Sav And Temp Cash Invst EOY | $10,166 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $10,166 | SavAndTempCashInvstEOYFMVAmt |
| Invst Land Cost Or Other Basis | $752,100 | InvstLandCostOrOtherBasisAmt |
| Invst Land Accum Depreciation | $6,403 | InvstLandAccumDepreciationAmt |
| Land Bldg Investments BOY | $409,181 | LandBldgInvestmentsBOYAmt |
| Land Bldg Investments EOY | $745,697 | LandBldgInvestmentsEOYAmt |
| Land Bldg Investments EOYFMV | $745,697 | LandBldgInvestmentsEOYFMVAmt |
| Total Assets BOY | $409,481 | TotalAssetsBOYAmt |
| Total Assets EOY | $848,527 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $848,527 | TotalAssetsEOYFMVAmt |
| Total Liabilities BOY | $0 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow SFAS117 | Yes (X) | OrgDoesNotFollowSFAS117Ind |
| Capital Stock BOY | $0 | CapitalStockBOYAmt |
| Capital Stock EOY | $0 | CapitalStockEOYAmt |
| Additional Paid In Capital BOY | $0 | AdditionalPaidInCapitalBOYAmt |
| Additional Paid In Capital EOY | $0 | AdditionalPaidInCapitalEOYAmt |
| Retained Earning BOY | $409,481 | RetainedEarningBOYAmt |
| Retained Earning EOY | $848,527 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $409,481 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $848,527 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $409,481 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $848,527 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $409,481 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $439,046 | ExcessRevenueOverExpensesAmt |
| Other Increases | $0 | OtherIncreasesAmt |
| Subtotal | $848,527 | SubtotalAmt |
| Other Decreases | $0 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $848,527 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Property | GAIN ON SALE OF LAND | PropertyDesc |
| How Acquired | P | HowAcquiredCd |
| Acquired | 2003-12-29 | AcquiredDt |
| Sold | 2018-03-06 | SoldDt |
| Gross Sales Price | $965,330 | GrossSalesPriceAmt |
| Cost Or Other Basis | $430,601 | CostOrOtherBasisAmt |
| Gain Or Loss | $534,729 | GainOrLossAmt |
| Gains Minus Excess Or Losses | $534,729 | GainsMinusExcessOrLossesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $534,729 | CapitalGainNetIncomeAmt |
Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Liable Section4942 Tax | 0 | LiableSection4942TaxInd |
| Adjusted Qlfy Distri Yr1 | $149,280 | AdjustedQlfyDistriYr1Amt |
| Net Vl Noncharitable Assets Yr1 | $975,432 | NetVlNoncharitableAssetsYr1Amt |
| Distribution Yr1 | 0.153040 | DistributionYr1Rt |
| Adjusted Qlfy Distri Yr2 | $0 | AdjustedQlfyDistriYr2Amt |
| Net Vl Noncharitable Assets Yr2 | $790,637 | NetVlNoncharitableAssetsYr2Amt |
| Distribution Yr2 | 0.000000 | DistributionYr2Rt |
| Adjusted Qlfy Distri Yr3 | $1,000 | AdjustedQlfyDistriYr3Amt |
| Net Vl Noncharitable Assets Yr3 | $789,442 | NetVlNoncharitableAssetsYr3Amt |
| Distribution Yr3 | 0.001267 | DistributionYr3Rt |
| Adjusted Qlfy Distri Yr4 | $51,007 | AdjustedQlfyDistriYr4Amt |
| Net Vl Noncharitable Assets Yr4 | $810,777 | NetVlNoncharitableAssetsYr4Amt |
| Distribution Yr4 | 0.062911 | DistributionYr4Rt |
| Adjusted Qlfy Distri Yr5 | $21,824 | AdjustedQlfyDistriYr5Amt |
| Net Vl Noncharitable Assets Yr5 | $816,981 | NetVlNoncharitableAssetsYr5Amt |
| Distribution Yr5 | 0.026713 | DistributionYr5Rt |
| Total Distribution | 0.243931 | TotalDistributionRt |
| Average Distribution | 0.048786 | AverageDistributionRt |
| Net Vl Noncharitable Assets | $1,071,135 | NetVlNoncharitableAssetsAmt |
| Adj Net Vl Noncharitable Assets | $52,256 | AdjNetVlNoncharitableAssetsAmt |
| Net Investment Income Pct | $5,048 | NetInvestmentIncomePctAmt |
| Adj Nonchrtbl Net Invst Incm Pct | $57,304 | AdjNonchrtblNetInvstIncmPctAmt |
| Qualifying Distributions | $75,300 | QualifyingDistributionsAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Domestic Org Meeting Sect4940e | Yes (X) | DomesticOrgMeetingSect4940eInd |
| Investment Income Excise Tax | $5,048 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtotal | $5,048 | SubtotalAmt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $5,048 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $0 | EstimatedPlusOvpmtIncmTxAmt |
| Extsn Request Income Tax Paid | $0 | ExtsnRequestIncomeTaxPaidAmt |
| Backup Withholding Withheld | $0 | BackupWithholdingWithheldAmt |
| Total Payments And Credits | $0 | TotalPaymentsAndCreditsAmt |
| Es Penalty | $8 | EsPenaltyAmt |
| Tax Due | $5,056 | TaxDueAmt |
Statements Regarding Acty StatementsRegardingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Acty | 0 | LegislativePoliticalActyInd |
| More Than100 Spent | 0 | MoreThan100SpentInd |
| Form1120 POL Filed | 0 | Form1120POLFiledInd |
| Section4955 Organization Tax | $0 | Section4955OrganizationTaxAmt |
| Section4955 Managers Tax | $0 | Section4955ManagersTaxAmt |
| Tax Reimbursed | $0 | TaxReimbursedAmt |
| Activities Not Previously Rpt | 0 | ActivitiesNotPreviouslyRptInd |
| Changes To Articles Or Bylaws | 0 | ChangesToArticlesOrBylawsInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | Yes (1) | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (1) | AtLeast5000InAssetsInd |
| Org Report Or Register State | IA | OrgReportOrRegisterStateCd |
| Form990 PF Filed With Atty Gen | Yes (1) | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | 0 | PrivateOperatingFoundationInd |
| New Substantial Contributors | 0 | NewSubstantialContributorsInd |
| Own Controlled Entity | 0 | OwnControlledEntityInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (1) | ComplyWithPublicInspRqrInd |
| Website Address | N/A | WebsiteAddressTxt |
| Individual With Books | CINDY LUKEHART | IndividualWithBooksNm |
| Phone | 5159641587 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2401 TONES BLVD SUITE 17 | AddressLine1Txt |
| City | ANKENY | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 50021 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Accounts Question | 0 | ForeignAccountsQuestionInd |
Statements Regarding Acty4720 StatementsRegardingActy4720Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exch Disqualified Prsn | 0 | SaleOrExchDisqualifiedPrsnInd |
| Brrw Or Lend Disqualified Prsn | 0 | BrrwOrLendDisqualifiedPrsnInd |
| Furn Goods Disqualified Prsn | 0 | FurnGoodsDisqualifiedPrsnInd |
| Pay Comp Disqualified Prsn | 0 | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | 0 | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | 0 | PaymentToGovernmentOfficialInd |
| Uncorrected Prior Acts | 0 | UncorrectedPriorActsInd |
| Undistributed Income PY | 0 | UndistributedIncomePYInd |
| Business Holdings | 0 | BusinessHoldingsInd |
| Jeopardy Investments | 0 | JeopardyInvestmentsInd |
| Uncorrected PY Jeopardy Invst | 0 | UncorrectedPYJeopardyInvstInd |
| Influence Legislation | 0 | InfluenceLegislationInd |
| Influence Election | 0 | InfluenceElectionInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Noncharitable Purpose | 0 | NoncharitablePurposeInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp
Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (2 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 |
|---|---|---|---|---|---|---|---|---|
| DENNIS L ELWELL | ||||||||
| PO BOX 187 | ANKENY | IA | 50021 | PRES & DIRECTOR | 0.25 | $0 | $0 | $0 |
| CANDY ELWELL | ||||||||
| PO BOX 187 | ANKENY | IA | 50021 | DIRECTOR | 0.25 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Hghst Pd Empl Or NONE | NONE | CompOfHghstPdEmplOrNONETxt |
| Other Employee Paid Over50k | 0 | OtherEmployeePaidOver50kCnt |
| Comp Of Hghst Pd Cntrct Or NONE | NONE | CompOfHghstPdCntrctOrNONETxt |
| Contractor Paid Over50k | 0 | ContractorPaidOver50kCnt |
Sum Of Program Related Invst SumOfProgramRelatedInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $0 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $341,750 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $745,697 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $1,087,447 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $1,087,447 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $16,312 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $1,071,135 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $53,557 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $53,557 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $5,048 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $5,048 | TotalTaxAmt |
| Distributable Before Adj | $48,509 | DistributableBeforeAdjAmt |
| Recoveries Qualfied Distri | $0 | RecoveriesQualfiedDistriAmt |
| Distributable Before Ded | $48,509 | DistributableBeforeDedAmt |
| Deduction From Distributable | $0 | DeductionFromDistributableAmt |
| Distributable As Adjusted | $48,509 | DistributableAsAdjustedAmt |
Qualifying Distri Part XII QualifyingDistriPartXIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $75,300 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $0 | ProgramRelatedInvstTotalAmt |
| Qualifying Distributions | $75,300 | QualifyingDistributionsAmt |
| Pct Sect4940e Org Net Invst Incm | $5,048 | PctSect4940eOrgNetInvstIncmAmt |
| Adjusted Qualifying Distri | $70,252 | AdjustedQualifyingDistriAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $48,509 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $0 | UndistributedIncomePYAmt |
| Total For Prior Years | $0 | TotalForPriorYearsAmt |
| Excess Distribution Cyov Yr4 | $168 | ExcessDistributionCyovYr4Amt |
| Excess Distribution Cyov Yr1 | $100,948 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $101,116 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $75,300 | QualifyingDistributionsAmt |
| Applied To Year1 | $0 | AppliedToYear1Amt |
| Applied To Prior Years | $0 | AppliedToPriorYearsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $48,509 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $26,791 | RemainingDistriFromCorpusAmt |
| Excess Distri Cyov App CY Corpus | $0 | ExcessDistriCyovAppCYCorpusAmt |
| Excess Distribution Cyov App CY | $0 | ExcessDistributionCyovAppCYAmt |
| Total Corpus | $127,907 | TotalCorpusAmt |
| Prior Year Undistributed Incm | $0 | PriorYearUndistributedIncmAmt |
| Prior Year Deficiency Or Tax | $0 | PriorYearDeficiencyOrTaxAmt |
| Taxable1 | $0 | Taxable1Amt |
| Taxable2 | $0 | Taxable2Amt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Corpus Distri170b1 E Or4942g3 | $0 | CorpusDistri170b1EOr4942g3Amt |
| Excess Distri Cyov From Yr5 | $0 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $127,907 | ExcessDistriCyovToNextYrAmt |
| Excess From Year4 | $168 | ExcessFromYear4Amt |
| Excess From Year1 | $100,948 | ExcessFromYear1Amt |
| Excess From Current Year | $26,791 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributing Manager | DENNIS L ELWELL | ContributingManagerNm |
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (14 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient RelationshipRecipientRelationshipTxt | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|---|
| ALZHEIMERS ASSOCATIONS | |||||||
| 225 NORTH MICHIGAN AVENUE | CHICAGO | IL | 60601 | NONE | PC | GENERAL FUND | $5,000 |
| ANIMAL RESCUE LEAGUE OF IOWA INC | |||||||
| 5452 NE 22ND ST | DES MOINES | IA | 50313 | NONE | PC | GENERAL FUND | $5,000 |
| BALLET THEATRE OF DES MOINES | |||||||
| 712 E 2ND ST | DES MOINES | IA | 50309 | NONE | PC | GENERAL FUND | $1,000 |
| BOYS & GIRLS CLUB | |||||||
| 1421 WALKER STREET | DES MOINES | IA | 50316 | NONE | PC | GENERAL FUND | $4,800 |
| FOOD BANK OF IOWA | |||||||
| PO BOX 1517 | DES MOINES | IA | 50305 | NONE | PC | GENERAL FUND | $5,000 |
| IMPACT COMMUNITY ACTION | |||||||
| 3226 UNIVERSITY AVENUE | DES MOINES | IA | 50311 | NONE | PC | GENERAL FUND | $2,500 |
| IOWA BARN FOUNDATION | |||||||
| PO BOX 436 | NEVADA | IA | 50201 | NONE | PC | GENERAL FUND | $1,000 |
| IOWA HEALTH FOUNDATION | |||||||
| 1415 WOODLAND AVE E200 | DES MOINES | IA | 50309 | NONE | PC | GENERAL FUND | $10,000 |
| JOHNSTON STATION HISTORICAL SOCIETY | |||||||
| 6161 NORTHGLENN DR | JOHNSTON | IA | 50131 | NONE | PC | GENERAL FUND | $1,000 |
| NEW HORIZONS ADULT DAY CENTER | |||||||
| 406 SW SCHOOL STREET | ANKENY | IA | 50023 | NONE | PC | GENERAL FUND | $5,000 |
| PROJECT FRESH START CO ANKENY COMMUNITY SCHOOLS | |||||||
| 306 S W SCHOOL ST | ANKENY | IA | 50023 | NONE | GOV | GENERAL FUND | $7,500 |
| SCIENCE CENTER OF IOWA | |||||||
| 401 W MLK JR PKWY | DES MOINES | IA | 50309 | NONE | PC | GENERAL FUND | $10,000 |
| SCOTTSDALE BIBLE CHURCH | |||||||
| 7601 E SHEA BLVD | SCOTTSDALE | AZ | 85260 | NONE | PC | GENERAL FUND | $7,500 |
| YOUNG WOMEN'S RESOURCE CENTER | |||||||
| 818 5TH AVE | DES MOINES | IA | 50309 | NONE | PC | GENERAL FUND | $10,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $75,300 | TotalGrantOrContriPdDurYrAmt |
| Total Grant Or Contri Apprv Fut | $0 | TotalGrantOrContriApprvFutAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $4,491 | ExclusionAmt |
Other Investment Incm Part VII OtherInvestmentIncmPartVIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 01 | ExclusionCd |
| Exclusion | $16,945 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 16 | ExclusionCd |
| Exclusion | $534,729 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $0 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | $556,165 | ExclusionAmt |
| Related Or Exempt Function Incm | $0 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $556,165 | TotalIncomeProducingActyAmt |
Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Nonchrtbl EO | 0 | TrnsfrOfCashToNonchrtblEOInd |
| Trnsfr Other Asset Nonchrtbl EO | 0 | TrnsfrOtherAssetNonchrtblEOInd |
| Sales Or Exchanges Of Assets | 0 | SalesOrExchangesOfAssetsInd |
| Purchase Of Assets Nonchrtbl EO | 0 | PurchaseOfAssetsNonchrtblEOInd |
| Rental Of Facilities Oth Assets | 0 | RentalOfFacilitiesOthAssetsInd |
| Reimbursement Arrangements | 0 | ReimbursementArrangementsInd |
| Loans Or Loan Guarantees | 0 | LoansOrLoanGuaranteesInd |
| Performance Of Services Etc | 0 | PerformanceOfServicesEtcInd |
| Sharing Of Facilities Etc | 0 | SharingOfFacilitiesEtcInd |
| Relationships Nonchrtbl EO | 0 | RelationshipsNonchrtblEOInd |
Schedule B IRS990ScheduleB
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| General Rule | Yes (X) | GeneralRuleInd |
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | 1 | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DENNY ELWELL | BusinessNameLine1Txt |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 187 | AddressLine1Txt |
| City | ANKENY | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 50021 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | $10,000 | TotalContributionsAmt |
| Person Contribution | Yes (X) | PersonContributionInd |
Depreciation Schedule DepreciationSchedule
Depreciation Property DepreciationPropertyGrp (2 entries)
| PropertyPropertyDesc | AcquiredAcquiredDt | Cost Or Other BasisCostOrOtherBasisAmt | Computation MethodComputationMethodTxt | LifeLifeRt | Current Year ExpenseCurrentYearExpenseAmt | Net Investment IncomeNetInvestmentIncomeAmt |
|---|---|---|---|---|---|---|
| COMMERCIAL BUILDING - 301 E 1ST | 2018-06-29 | $461,037 | SL | 39.000000000000 | $6,403 | $6,403 |
| LAND - 301 E 1ST | 2018-06-29 | $291,063 | L | $0 | $0 |
Legal Fees Schedule LegalFeesSchedule
Legal Fees LegalFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | LEGAL | CategoryTxt |
| Legal Fees | $6,109 | LegalFeesAmt |
| Net Investment Income | $6,109 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (10 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| INSURANCE | $437 | $437 | $0 |
| BANK CHARGES | $93 | $93 | $0 |
| CONTRACT SERVICES | $1,694 | $1,694 | $0 |
| MARKETING EXPENSE | $1,705 | $1,505 | $0 |
| GROUNDS MAINTENANCE | $884 | $884 | $0 |
| LAWN CARE | $3,292 | $3,292 | $0 |
| OFFICE SUPPLIES & POSTAGE | $13 | $13 | $0 |
| REPAIRS & MAINTENANCE | $25,216 | $25,216 | $0 |
| SUPPLIES | $2,007 | $2,007 | $0 |
| UTILITIES | $3,746 | $3,746 | $0 |
Other Income Schedule2 OtherIncomeSchedule2
Other Income Detail OtherIncomeDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PROPERTY TAX REIMBURSEMENT | Desc |
| Revenue And Expenses Per Books | $16,945 | RevenueAndExpensesPerBooksAmt |
| Net Investment Income | $16,945 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $16,945 | AdjustedNetIncomeAmt |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | EXCISE TAXES | CategoryTxt |
| Amt | $220 | Amt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |
Comments