LAPOINTE FAMILY PRIVATE FOUNDATION: Form 990PF, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
LAPOINTE FAMILY PRIVATE FOUNDATION (EIN 81-0858082)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-09-29
IRS object ID
202532729349100203
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

FieldValueIRS element (for citing)
Return2025-09-29T10:03:26-04:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN461491609PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1VINSON SCOTT & ASSOCIATES CPAS RLLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 1767AddressLine1Txt
CityJACKSONCityNm
State AbbreviationWYStateAbbreviationCd
ZIP830011767ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN810858082EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1LAPOINTE FAMILY PRIVATE FOUNDATIONBusinessNameLine1Txt
Business Name Line2C/O LAPOINTE FINANCIAL LLCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlLAPOBusinessNameControlTxt
Phone3072033007PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 4995AddressLine1Txt
CityJACKSONCityNm
State AbbreviationWYStateAbbreviationCd
ZIP83001ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMATTHEW GRUPPPersonNm
Person TitlePRESIDENTPersonTitleTxt
Signature2025-09-23SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMIKE L VINSON CPAMACCPreparerPersonNm
PTINP00861820PTIN
Phone3077338377PhoneNum
Preparation2025-09-26PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$879,226FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$126,414ContriRcvdRevAndExpnssAmt
Interest On Sav Rev And Expnss$432InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$432InterestOnSavNetInvstIncmAmt
Dividends Rev And Expnss$11,072DividendsRevAndExpnssAmt
Dividends Net Invst Incm$11,072DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss$114,509NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$865,309GrossSalesPriceAmt
Total Rev And Expnss$252,427TotalRevAndExpnssAmt
Total Net Invst Incm$11,504TotalNetInvstIncmAmt
Accounting Fees Rev And Expnss$3,698AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm$3,698AccountingFeesNetInvstIncmAmt
Other Prof Fees Rev And Expnss$13,439OtherProfFeesRevAndExpnssAmt
Other Prof Fees Net Invst Incm$13,439OtherProfFeesNetInvstIncmAmt
Taxes Rev And Expnss$376TaxesRevAndExpnssAmt
Taxes Net Invst Incm$376TaxesNetInvstIncmAmt
Other Expenses Rev And Expnss$4,421OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm$4,421OtherExpensesNetInvstIncmAmt
Tot Opr Expenses Rev And Expnss$21,934TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$21,934TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$22,296ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$22,296ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$44,230TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$21,934TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$22,296TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$208,197ExcessRevenueOverExpensesAmt
Net Investment Income$0NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$198,692CashBOYAmt
Cash EOY$126,974CashEOYAmt
Cash EOYFMV$126,974CashEOYFMVAmt
Sav And Temp Cash Invst EOY$541,921SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$541,921SavAndTempCashInvstEOYFMVAmt
Corporate Stock BOY$425,720CorporateStockBOYAmt
Corporate Stock EOY$163,714CorporateStockEOYAmt
Corporate Stock EOYFMV$210,331CorporateStockEOYFMVAmt
Total Assets BOY$624,412TotalAssetsBOYAmt
Total Assets EOY$832,609TotalAssetsEOYAmt
Total Assets EOYFMV$879,226TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Retained Earning BOY$624,412RetainedEarningBOYAmt
Retained Earning EOY$832,609RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$624,412TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$832,609TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$624,412TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$832,609TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$624,412TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$208,197ExcessRevenueOverExpensesAmt
Subtotal$832,609SubtotalAmt
Tot Net Ast Or Fund Balances EOY$832,609TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$0InvestmentIncomeExciseTaxAmt
Extsn Request Income Tax Paid$200ExtsnRequestIncomeTaxPaidAmt
Total Payments And Credits$200TotalPaymentsAndCreditsAmt
Overpayment$200OverpaymentAmt
Applied To ES Tax$0AppliedToESTaxAmt
Refund$200RefundAmt

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 GenfalseForm990PFFiledWithAttyGenInd
Private Operating FoundationfalsePrivateOperatingFoundationInd
New Substantial ContributorsfalseNewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd
Website AddressN/AWebsiteAddressTxt
Individual With BooksMATTHEW GRUPPIndividualWithBooksNm
Phone3072033007PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 4995AddressLine1Txt
CityJACKSONCityNm
State AbbreviationWYStateAbbreviationCd
ZIP83001ZIPCd
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
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 (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
MATTHEW GRUPP
PO BOX 4995JACKSONWY83001PRESIDENT000.00$0$0$0
MICHAEL ESTRADA
PO BOX 4995JACKSONWY83001VP LAPOINTE000.00$0$0$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

FieldValueIRS element (for citing)
Description1N/ADescription1Txt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$338,671AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$433,794AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$772,465TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$772,465AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$11,587CashDeemedCharitableAmt
Net Vl Noncharitable Assets$760,878NetVlNoncharitableAssetsAmt
Minimum Investment Return$38,044MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$38,044MinimumInvestmentReturnAmt
Distributable Before Adj$38,044DistributableBeforeAdjAmt
Distributable Before Ded$38,044DistributableBeforeDedAmt
Distributable As Adjusted$38,044DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$22,296ExpensesAndContributionsAmt
Qualifying Distributions$22,296QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$38,044DistributableAsAdjustedAmt
Undistributed Income PY$22,296UndistributedIncomePYAmt
Qualifying Distributions$22,296QualifyingDistributionsAmt
Applied To Year1$22,296AppliedToYear1Amt
Undistributed Income CY$38,044UndistributedIncomeCYAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp

Recipient Business Name RecipientBusinessName

FieldValueIRS element (for citing)
Business Name Line1BIG SKY DISCOVERY SCHOOLBusinessNameLine1Txt
Business Name Line2BIG SKY DISCOVERY SCHOOLBusinessNameLine2Txt

Recipient US Address RecipientUSAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 161548AddressLine1Txt
Address Line2PO BOX 161548AddressLine2Txt
CityBIG SKYCityNm
State AbbreviationMTStateAbbreviationCd
ZIP59716ZIPCd
FieldValueIRS element (for citing)
Recipient RelationshipNONERecipientRelationshipTxt
Grant Or Contribution PurposeGENERAL OPERATING FUNDGrantOrContributionPurposeTxt
Amt$22,296Amt
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$22,296TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$432ExclusionAmt

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$11,072ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$114,509RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$11,504ExclusionAmt
Related Or Exempt Function Incm$114,509RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$126,013TotalIncomeProducingActyAmt

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 ContributionPersonContributionInd
LAPOINTE FAMILY CHARITABLE TRUST
1PO BOX 4995JACKSONWY83001$71,249Yes (X)
FLORIAN LAPOINTE CHARITABLE TRUST
2PO BOX 4995JACKSONWY83001$55,165Yes (X)

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail (2 entries)

CategoryCategoryTxtAmtAmtNet Investment IncomeNetInvestmentIncomeAmt
ACCOUNTING FEES$1,205$1,205
TAX PREPARATION FEES$2,493$2,493

Expln Of Non Filing With AG Stmt ExplnOfNonFilingWithAGStmt

FieldValueIRS element (for citing)
ExplanationTHE STATE OF WYOMING DOES NOT HAVE A FILING REQUIRMENT.ExplanationTxt

Gain Loss Sale Other Assets Sch GainLossSaleOtherAssetsSch

Gain Loss Sale Other Asset GainLossSaleOtherAssetGrp (4 entries)

AssetAssetDescAcquiredAcquiredDtHow AcquiredHowAcquiredTxtSoldSoldDtGross Sales PriceGrossSalesPriceAmtBasisBasisAmtTotal NetTotalNetAmt
CHARLES SCHWAB2024-01PURCHASE2024-12$461,182$423,179$38,003
CHARLES SCHWAB2024-01PURCHASE2024-12$130,803$130,329$474
CHARLES SCHWAB2023-01PURCHASE2024-12$251,440$180,959$70,481
CHARLES SCHWAB2023-01PURCHASE2024-12$21,884$16,333$5,551

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp

FieldValueIRS element (for citing)
StockCHARLES SCHWABStockNm
EOY Book Value$163,714EOYBookValueAmt
EOYFMV$210,331EOYFMVAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtNet Investment IncomeNetInvestmentIncomeAmt
EXPENSES
CHARLES SCHWAB - ADVISORY FEE$4,421$4,421

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail

FieldValueIRS element (for citing)
CategoryTRUSTEE FEESCategoryTxt
Amt$13,439Amt
Net Investment Income$13,439NetInvestmentIncomeAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (2 entries)

CategoryCategoryTxtAmtAmtNet Investment IncomeNetInvestmentIncomeAmt
FEDERAL EXCISE TAX$157$157
FOREIGN TAXES$219$219

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