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NIKOLAUS FAMILY FOUNDATION: Form 990PF, tax year 2014

View the entire original 990 at ProPublica ↗

Organization
NIKOLAUS FAMILY FOUNDATION (EIN 25-6823641)
Tax period
2014-01-01 to 2014-12-31
Filed
2015-06-09
IRS object ID
201541609349100154
Schema version
2014v5.0
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)
Return2015-06-09T09:41:48-05:00ReturnTs
Tax Period End2014-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN231925078PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1SAGER SWISHER & COMPANY LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line115 NORTH THIRD STREETAddressLine1Txt
CityCOLUMBIACityNm
State AbbreviationPAStateAbbreviationCd
ZIP17512ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2014-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN256823641EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1NIKOLAUS FAMILY FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlNIKOBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1327 LOCUST STREETAddressLine1Txt
CityCOLUMBIACityNm
State AbbreviationPAStateAbbreviationCd
ZIP17512ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDONALD NIKOLAUSPersonNm
Person TitleTRUSTEEPersonTitleTxt
Signature2015-06-04SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMICHAEL L REINERPreparerPersonNm
PTINP00028077PTIN
Phone7176842077PhoneNum
Preparation2015-06-04PreparationDt
FieldValueIRS element (for citing)
Tax2014TaxYr
Build TS2016-02-25 16:41:14ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$3,239,629FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Interest On Sav Rev And Expnss$343InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$343InterestOnSavNetInvstIncmAmt
Interest On Savings Adj Net Incm$343InterestOnSavingsAdjNetIncmAmt
Dividends Rev And Expnss$94,632DividendsRevAndExpnssAmt
Dividends Net Invst Incm$94,632DividendsNetInvstIncmAmt
Dividends Adj Net Incm$94,632DividendsAdjNetIncmAmt
Total Rev And Expnss$94,975TotalRevAndExpnssAmt
Total Net Invst Incm$94,975TotalNetInvstIncmAmt
Total Adj Net Incm$94,975TotalAdjNetIncmAmt
Legal Fees Rev And Expnss$2,467LegalFeesRevAndExpnssAmt
Accounting Fees Rev And Expnss$2,155AccountingFeesRevAndExpnssAmt
Other Prof Fees Rev And Expnss$3,657OtherProfFeesRevAndExpnssAmt
Taxes Rev And Expnss$4,458TaxesRevAndExpnssAmt
Other Expenses Rev And Expnss$95OtherExpensesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss$12,832TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$451,101ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$451,101ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$463,933TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$451,101TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$368,958ExcessRevenueOverExpensesAmt
Net Investment Income$94,975NetInvestmentIncomeAmt
Adjusted Net Income$94,975AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$10,417CashBOYAmt
Cash EOY$11,225CashEOYAmt
Cash EOYFMV$11,225CashEOYFMVAmt
Sav And Temp Cash Invst BOY$381,322SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$51,556SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$51,556SavAndTempCashInvstEOYFMVAmt
Corporate Stock BOY$2,809,332CorporateStockBOYAmt
Corporate Stock EOY$2,809,332CorporateStockEOYAmt
Corporate Stock EOYFMV$3,016,848CorporateStockEOYFMVAmt
Other Investments BOY$200,000OtherInvestmentsBOYAmt
Other Investments EOY$160,000OtherInvestmentsEOYAmt
Other Investments EOYFMV$160,000OtherInvestmentsEOYFMVAmt
Total Assets BOY$3,401,071TotalAssetsBOYAmt
Total Assets EOY$3,032,113TotalAssetsEOYAmt
Total Assets EOYFMV$3,239,629TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind
Unrestricted BOY$3,401,071UnrestrictedBOYAmt
Unrestricted EOY$3,032,113UnrestrictedEOYAmt
Tot Net Ast Or Fund Balances BOY$3,401,071TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$3,032,113TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$3,401,071TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$3,032,113TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$3,401,071TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$368,958ExcessRevenueOverExpensesAmt
Subtotal$3,032,113SubtotalAmt
Tot Net Ast Or Fund Balances EOY$3,032,113TotNetAstOrFundBalancesEOYAmt

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

FieldValueIRS element (for citing)
Liable Section4942 TaxYes (true)LiableSection4942TaxInd

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$1,900InvestmentIncomeExciseTaxAmt
Subtotal$1,900SubtotalAmt
Tax Based On Investment Income$1,900TaxBasedOnInvestmentIncomeAmt
Form2220 AttachedYes (X)Form2220AttachedInd
Es Penalty$42EsPenaltyAmt
Tax Due$1,942TaxDueAmt

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 StatePAOrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenYes (true)Form990PFFiledWithAttyGenInd
Private Operating FoundationfalsePrivateOperatingFoundationInd
New Substantial ContributorsYes (true)NewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd
Website AddressNONEWebsiteAddressTxt
Individual With BooksDONALD H NIKOLAUSIndividualWithBooksNm
Phone7176844422PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1327 LOCUST STREETAddressLine1Txt
CityCOLUMBIACityNm
State AbbreviationPAStateAbbreviationCd
ZIP17512ZIPCd
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
Undistr Incm Sect4942a2 Not AppfalseUndistrIncmSect4942a2NotAppInd
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

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (3 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
DONALD H NIKOLAUS
327 LOCUST STREETCOLUMBIAPA17512TRUSTEE5.00$0$0$0
PAUL J NIKOLAUS III
327 LOCUST STREETCOLUMBIAPA17512TRUSTEE1.00$0$0$0
JOHN M NIKOLAUS
327 LOCUST STREETCOLUMBIAPA17512TRUSTEE1.00$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$2,893,708AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$132,396AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$3,026,104TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$3,026,104AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$45,392CashDeemedCharitableAmt
Net Vl Noncharitable Assets$2,980,712NetVlNoncharitableAssetsAmt
Minimum Investment Return$149,036MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$149,036MinimumInvestmentReturnAmt
Tax Based On Investment Income$1,900TaxBasedOnInvestmentIncomeAmt
Total Tax$1,900TotalTaxAmt
Distributable Before Adj$147,136DistributableBeforeAdjAmt
Distributable Before Ded$147,136DistributableBeforeDedAmt
Distributable As Adjusted$147,136DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

FieldValueIRS element (for citing)
Expenses And Contributions$451,101ExpensesAndContributionsAmt
Qualifying Distributions$451,101QualifyingDistributionsAmt
Adjusted Qualifying Distri$451,101AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$147,136DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$79,924ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$65,836ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$152,204ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$99,308ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$200,342ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$597,614TotalExcessDistributionCyovAmt
Qualifying Distributions$451,101QualifyingDistributionsAmt
Applied To Current Year$147,136AppliedToCurrentYearAmt
Remaining Distri From Corpus$303,965RemainingDistriFromCorpusAmt
Total Corpus$901,579TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$79,924ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$821,655ExcessDistriCyovToNextYrAmt
Excess From Year4$65,836ExcessFromYear4Amt
Excess From Year3$152,204ExcessFromYear3Amt
Excess From Year2$99,308ExcessFromYear2Amt
Excess From Year1$200,342ExcessFromYear1Amt
Excess From Current Year$303,965ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerDONALD H NIKOLAUSContributingManagerNm
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (12 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmtAddress Line1RecipientForeignAddress/AddressLine1TxtCityRecipientForeignAddress/CityNmProvince Or StateRecipientForeignAddress/ProvinceOrStateNmCountryRecipientForeignAddress/CountryCdForeign PostalRecipientForeignAddress/ForeignPostalCd
HOLY TRINITY ROMAN CATHOL
548 CHERRY STREETCOLUMBIAPA17512CHURCHCEMETERY PROJ$26,334
ST DOMINIC'S MONESTARY
2636 MONASTERY ROADLINDENVA22642CHURCHSPIRITUAL DEVELOPMENT$5,000
DIOCESE OF HARRISBURG
4800 UNION DEP RDHARRISBURGPA17111PUBLICSPIRITUAL DEVELOPMENT$30,000
THE INSTITUTE OF PRIESTLY
2500 CALIFORNIA PLAZAOMAHANE68178PUBLICSPIRITUAL DEVELOPMENT$20,000
INTERNATIONAL CENTER OF PRECIOUS BL
PUBLICFOREIGN MISSIONS$30,000GYLLENSTORMSTRASSE 8AIDENSALZBURGAU5026
ST ANNE'S RETIREMENT COM
3952 COLUMBIA AVECOLUMBIAPA17512RETIREMENT HMEMORY SUPPORT UNIT, GENERAL$55,000
OUR LADY OF THE ANGELS SC
404 CHERRY STREETCOLUMBIAPA17512SCHOOLGENERAL CONTRIBUTION$145,000
VILLANOVA UNIVERSITY
800 LANCASTER AVEVILLANOVAPA19085SCHOOLCAMPUS MINISTRY$15,000
LANCASTER CATHOLIC HIGH SCHOOL
650 JULIETTE AVENUELANCASTERPA17601SCHOOLLIBRARY AND DEVELOPMENT OFFICE$56,267
A WOMEN'S CONCERN
616 N DUKE STREETLANCASTERPA17602PUBLICPREGNANCY SUPPORT$2,000
HOLY FAMILY RADIO
8 WEST MAIN STREETSHIREMANSTOWNPA17011PUBLICSPIRITUAL DEVELOPMENT$1,500
ST LEO THE GREAT CATHOLIC CHURCH
2427 MARIETTA AVELANCASTERPA17601CHURCHSCHOOL BUILDING FUND$65,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$451,101TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$343ExclusionAmt

Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$94,632ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$94,975ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$94,975TotalIncomeProducingActyAmt

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

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryINDIRECT ACCOUNTING FEESCategoryTxt
Amt$2,155Amt

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp (4 entries)

StockStockNmEOY Book ValueEOYBookValueAmtEOYFMVEOYFMVAmt
166,369 SHARES DONEGAL GROUP CL A$2,464,056$2,658,577
3,938 SHARES DONEGAL GROUP CL B$71,672$84,667
9,933 SHARES COLUMBIA WATER CO$173,828$173,828
135 SHARES MARIETTA GRAVITY WATER CO$99,776$99,776

Investments Other Schedule2 InvestmentsOtherSchedule2

Investments Other InvestmentsOtherGrp

FieldValueIRS element (for citing)
Category Or ItemCORPORATE NOTECategoryOrItemTxt
Listed At Cost Or FMVFMVListedAtCostOrFMVCd
Book Value$160,000BookValueAmt
EOYFMV$160,000EOYFMVAmt

Legal Fees Schedule LegalFeesSchedule

Legal Fees LegalFeesGrp

FieldValueIRS element (for citing)
CategoryINDIRECT LEGAL FEESCategoryTxt
Legal Fees$2,467LegalFeesAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt
EXPENSES
BANK/INVESTMENT FEES$95

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail

FieldValueIRS element (for citing)
CategoryINDIRECT OTHER PROFESSIONAL FEESCategoryTxt
Amt$3,657Amt

Substantial Contributors Sch SubstantialContributorsSch

Substantial Contributor Detail SubstantialContributorDetail

FieldValueIRS element (for citing)
PersonDONALD H NIKOLAUSPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11520 QUARRY ROADAddressLine1Txt
Address Line2PO BOX 286AddressLine2Txt
CitySILVER SPRINGCityNm
State AbbreviationPAStateAbbreviationCd
ZIP17575ZIPCd

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (2 entries)

CategoryCategoryTxtAmtAmt
2012 BALANCE DUE$2,552
2013 BALANCE DUE$1,906

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