MICHAEL AND BRITTANY REGER FAMILY FOUNDATION: Form 990PF, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- MICHAEL AND BRITTANY REGER FAMILY FOUNDATION (EIN 27-4434063)
- Tax period
- 2013-01-01 to 2013-12-31
- Filed
- 2014-05-14
- IRS object ID
- 201401349349101110
- Schema version
- 2013v3.1
- 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
- Accounting Fees Schedule
- Compensation Explanation
- Gain Loss Sale Other Assets Sch
- Investments Corp Stock Schedule
- Loans From Officers Schedule
- Other Expenses Schedule
- Substantial Contributors Sch
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2014-05-14T09:10:54-05:00 | ReturnTs |
| Tax Period End | 2013-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CUMMINGS KEEGAN & CO PLLP | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 600 HIGHWAY 169 SOUTH STE 1625 | AddressLine1 |
| City | ST LOUIS PARK | City |
| State | MN | State |
| ZIP Code | 554261209 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2013-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 274434063 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MICHAEL & BRITTANY REGER FAMILY FDN | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MICH | BusinessNameControlTxt |
| Phone | 6517559504 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3565 FREDERICK STREET | AddressLine1 |
| City | ORONO | City |
| State | MN | State |
| ZIP Code | 55391 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MICHAEL REGER | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 6517559504 | PhoneNum |
| Signature | 2014-05-01 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MARYGEN HOEHN REUTZEL | PreparerPersonNm |
| PTIN | P00071570 | PTIN |
| Phone | 9523452500 | PhoneNum |
| Preparation | 2014-05-01 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2015-12-30 17:16:21Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $4,899,840 | 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 | $2,868,000 | ContriRcvdRevAndExpnssAmt |
| Interest On Sav Rev And Expnss | $130 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $130 | InterestOnSavNetInvstIncmAmt |
| Net Gain Sale Ast Rev And Expnss | -$1,459,131 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $346,344 | GrossSalesPriceAmt |
| Total Rev And Expnss | $1,408,999 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $130 | TotalNetInvstIncmAmt |
| Accounting Fees Rev And Expnss | $1,550 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $1,550 | AccountingFeesNetInvstIncmAmt |
| Other Expenses Rev And Expnss | $375 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $375 | OtherExpensesNetInvstIncmAmt |
| Tot Opr Expenses Rev And Expnss | $1,925 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $1,925 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $0 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $297,200 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $297,200 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $299,125 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $1,925 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $297,200 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $1,109,874 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $623,281 | CashBOYAmt |
| Cash EOY | $670,630 | CashEOYAmt |
| Cash EOYFMV | $670,630 | CashEOYFMVAmt |
| Corporate Stock BOY | $5,833,875 | CorporateStockBOYAmt |
| Corporate Stock EOY | $6,896,400 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $4,229,210 | CorporateStockEOYFMVAmt |
| Total Assets BOY | $6,457,156 | TotalAssetsBOYAmt |
| Total Assets EOY | $7,567,030 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $4,899,840 | TotalAssetsEOYFMVAmt |
| Loans From Officers BOY | $6,103 | LoansFromOfficersBOYAmt |
| Loans From Officers EOY | $6,103 | LoansFromOfficersEOYAmt |
| Total Liabilities BOY | $6,103 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $6,103 | TotalLiabilitiesEOYAmt |
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
| Unrestricted BOY | $6,451,053 | UnrestrictedBOYAmt |
| Unrestricted EOY | $7,560,927 | UnrestrictedEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $6,451,053 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $7,560,927 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $6,457,156 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $7,567,030 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $6,451,053 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $1,109,874 | ExcessRevenueOverExpensesAmt |
| Subtotal | $7,560,927 | SubtotalAmt |
| Tot Net Ast Or Fund Balances EOY | $7,560,927 | TotNetAstOrFundBalancesEOYAmt |
Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Liable Section4942 Tax | false | LiableSection4942TaxInd |
| Adjusted Qlfy Distri Yr1 | $162,000 | AdjustedQlfyDistriYr1Amt |
| Net Vl Noncharitable Assets Yr1 | $3,071,174 | NetVlNoncharitableAssetsYr1Amt |
| Distribution Yr1 | 0.052749 | DistributionYr1Rt |
| Adjusted Qlfy Distri Yr2 | $81,500 | AdjustedQlfyDistriYr2Amt |
| Net Vl Noncharitable Assets Yr2 | $1,793,221 | NetVlNoncharitableAssetsYr2Amt |
| Distribution Yr2 | 0.045449 | DistributionYr2Rt |
| Net Vl Noncharitable Assets Yr3 | $1,791,764 | NetVlNoncharitableAssetsYr3Amt |
| Total Distribution | 0.098198 | TotalDistributionRt |
| Average Distribution | 0.049099 | AverageDistributionRt |
| Net Vl Noncharitable Assets | $5,710,102 | NetVlNoncharitableAssetsAmt |
| Adj Net Vl Noncharitable Assets | $280,360 | AdjNetVlNoncharitableAssetsAmt |
| Adj Nonchrtbl Net Invst Incm Pct | $280,360 | AdjNonchrtblNetInvstIncmPctAmt |
| Qualifying Distributions | $297,200 | 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 | $0 | InvestmentIncomeExciseTaxAmt |
Statements Regarding Acty StatementsRegardingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Acty | false | LegislativePoliticalActyInd |
| More Than100 Spent | false | MoreThan100SpentInd |
| Form1120 POL Filed | false | Form1120POLFiledInd |
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Changes To Articles Or Bylaws | false | ChangesToArticlesOrBylawsInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | Yes (true) | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (true) | AtLeast5000InAssetsInd |
| Org Report Or Register State | MN | OrgReportOrRegisterStateCd |
| Form990 PF Filed With Atty Gen | Yes (true) | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | false | PrivateOperatingFoundationInd |
| New Substantial Contributors | Yes (true) | NewSubstantialContributorsInd |
| Own Controlled Entity | false | OwnControlledEntityInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (true) | ComplyWithPublicInspRqrInd |
| Website Address | N/A | WebsiteAddressTxt |
| Individual With Books | BRITTANY REGER | IndividualWithBooksNm |
| Phone | 6517559504 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3565 FREDERICK STREET | AddressLine1 |
| City | ORONO | City |
| State | MN | State |
| ZIP Code | 55391 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Accounts Question | false | ForeignAccountsQuestionInd |
Statements Regarding Acty4720 StatementsRegardingActy4720Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exch Disqualified Prsn | false | SaleOrExchDisqualifiedPrsnInd |
| Brrw Or Lend Disqualified Prsn | false | BrrwOrLendDisqualifiedPrsnInd |
| Furn Goods Disqualified Prsn | false | FurnGoodsDisqualifiedPrsnInd |
| Pay Comp Disqualified Prsn | false | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | false | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | false | PaymentToGovernmentOfficialInd |
| Undistributed Income PY | false | UndistributedIncomePYInd |
| Business Holdings | false | BusinessHoldingsInd |
| Jeopardy Investments | false | JeopardyInvestmentsInd |
| Uncorrected PY Jeopardy Invst | false | UncorrectedPYJeopardyInvstInd |
| Influence Legislation | false | InfluenceLegislationInd |
| Influence Election | false | InfluenceElectionInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Noncharitable Purpose | false | NoncharitablePurposeInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp
Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (3 entries)
| Address Line1USAddress/AddressLine1 | CityUSAddress/City | StateUSAddress/State | ZIP CodeUSAddress/ZIPCode | TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|---|---|---|---|
| MICHAEL REGER | ||||||||
| 3565 FREDERICK ST | ORONO | MN | 55391 | PRESIDENT | 1.00 | $0 | $0 | $0 |
| BRITTANY REGER | ||||||||
| 3565 FREDERICK ST | ORONO | MN | 55391 | DIRECTOR | 1.00 | $0 | $0 | $0 |
| JOSEPH REGER | ||||||||
| 3038 1/2 R STREET NW | WASHINGTON | DC | 20007 | DIRECTOR | 1.00 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Hghst Pd Empl Or NONE | NONE | CompOfHghstPdEmplOrNONETxt |
| Comp Of Hghst Pd Cntrct Or NONE | NONE | CompOfHghstPdCntrctOrNONETxt |
Sum Of Program Related Invst SumOfProgramRelatedInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | N/A | Description1Txt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $5,094,498 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $702,560 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $5,797,058 | TotalFMVOfUnusedAssetsAmt |
| Adjusted Total FMV Of Unused Ast | $5,797,058 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $86,956 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $5,710,102 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $285,505 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $285,505 | MinimumInvestmentReturnAmt |
| Distributable Before Adj | $285,505 | DistributableBeforeAdjAmt |
| Distributable Before Ded | $285,505 | DistributableBeforeDedAmt |
| Distributable As Adjusted | $285,505 | DistributableAsAdjustedAmt |
Qualifying Distri Part XII QualifyingDistriPartXIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $297,200 | ExpensesAndContributionsAmt |
| Qualifying Distributions | $297,200 | QualifyingDistributionsAmt |
| Adjusted Qualifying Distri | $297,200 | AdjustedQualifyingDistriAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $285,505 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $3,402 | UndistributedIncomePYAmt |
| Qualifying Distributions | $297,200 | QualifyingDistributionsAmt |
| Applied To Year1 | $3,402 | AppliedToYear1Amt |
| Applied To Current Year | $285,505 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $8,293 | RemainingDistriFromCorpusAmt |
| Total Corpus | $8,293 | TotalCorpusAmt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Excess Distri Cyov To Next Yr | $8,293 | ExcessDistriCyovToNextYrAmt |
| Excess From Current Year | $8,293 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributing Manager | MICHAEL BRITTANY REGER | ContributingManagerNm |
| Contributing Manager | JOHN M REGER | ContributingManagerNm |
| Contributing Manager | WILLISTON REGER | ContributingManagerNm |
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (22 entries)
| Address Line1RecipientUSAddress/AddressLine1 | CityRecipientUSAddress/City | StateRecipientUSAddress/State | ZIP CodeRecipientUSAddress/ZIPCode | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt | Address Line2RecipientUSAddress/AddressLine2 |
|---|---|---|---|---|---|---|
| CHILDREN'S THEATRE COMPANY | ||||||
| 2400 THIRD AVENUE SOUTH | MINNEAPOLIS | MN | 55404 | CHARITABLE | $2,000 | |
| ALZHEIMER'S ASSOCIATION | ||||||
| 225 N MICHIGAN AVE FL 17 | CHICAGO | IL | 60601 | CHARITABLE | $2,000 | |
| HENNEPIN THEATRE TRUST | ||||||
| 615 HENNEPIN AVE 140 | MINNEAPOLIS | MN | 55403 | CHARITABLE | $2,500 | |
| TREEHOUSE | ||||||
| 5666 LINCOLN DR STE 201 | EDINA | MN | 55436 | CHARITABLE | $1,000 | |
| ORDWAY CENTER FOR PERFORMING ARTS | ||||||
| 345 WASHINGTON STREET | ST PAUL | MN | 55102 | CHARITABLE | $2,500 | |
| CLYDEHURST CHRISTIAN RANCH | ||||||
| 328 S SHILOH RD STE 1 | BILLINGS | MT | 59106 | CHARITABLE | $25,000 | |
| JDRF | ||||||
| 26 BROADWAY | NEW YORK | NY | 10004 | CHARITABLE | $1,000 | |
| CHILDREN'S CANCER RESEARCH FUND | ||||||
| 7301 OHMS LANE STE 460 | MINNEAPOLIS | MN | 55439 | CHARITABLE | $10,000 | |
| WAYZATA COMMUNITY CHURCH NURSERY SC | ||||||
| 125 WAYZATA BLVD E | WAYZATA | MN | 55391 | CHARITABLE | $25,000 | |
| NASH AVERY FOUNDATION | ||||||
| 4904 MERILANE | EDINA | MN | 55436 | CHARITABLE | $10,000 | |
| ORONO FOUNDATION FOR EDUCATION | ||||||
| POB 124 | MAPLE PLAIN | MN | 55359 | CHARITABLE | $75,000 | |
| UNIVERSITY OF ST THOMAS | ||||||
| 2115 SUMMIT AVE | ST PAUL | MN | 55105 | CHARITABLE | $1,000 | |
| LAKE MINNETONKA SAILING SCHOOL | ||||||
| 19500 PARK AVE | WAYZATA | MN | 55391 | CHARITABLE | $1,000 | |
| SMILE NETWORK | ||||||
| 211 NORTH FIRST STREET | MINNEAPOLIS | MN | 55401 | CHARITABLE | $5,000 | STE 150 |
| CJ FOUNDATION SUDDEN INFANT DEATH | ||||||
| 30 PROSPECT AVE | HACKENSACK | NJ | 07601 | CHARITABLE | $1,000 | |
| OPEN ARMS OF MN | ||||||
| 2500 BLOOMINGTON AVE | MINNEAPOLIS | MN | 55404 | CHARITABLE | $5,000 | |
| SIMPSON HOUSING SERVICES | ||||||
| 2740 1ST AVE S | MINNEAPOLIS | MN | 55408 | CHARITABLE | $5,000 | |
| CHILDREN'S HEARTLINK | ||||||
| 5075 ARCADIA AVE | EDINA | MN | 55436 | CHARITABLE | $1,000 | |
| FREEDOM FARM | ||||||
| 795 PITTSBURGH RD | BUTLER | PA | 16002 | CHARITABLE | $7,200 | |
| CHILDREN'S FOUNDATION | ||||||
| 2525 CHICAGO AVE | MINNEAPOLIS | MN | 55404 | CHARITABLE | $10,000 | |
| WAYZATA FREE CHURCH | ||||||
| 705 COUNTY ROAD 101 | PLYMOUTH | MN | 55447 | CHARITABLE | $5,000 | |
| ST MARY'S COLLEGE | ||||||
| LE MANS HALL | NOTRE DAME | IN | 46556 | CHARITABLE | $100,000 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $297,200 | TotalGrantOrContriPdDurYrAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $130 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 18 | ExclusionCd |
| Exclusion | -$1,459,131 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | -$1,459,001 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | -$1,459,001 | TotalIncomeProducingActyAmt |
Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Nonchrtbl EO | false | TrnsfrOfCashToNonchrtblEOInd |
| Trnsfr Other Asset Nonchrtbl EO | false | TrnsfrOtherAssetNonchrtblEOInd |
| Sales Or Exchanges Of Assets | false | SalesOrExchangesOfAssetsInd |
| Purchase Of Assets Nonchrtbl EO | false | PurchaseOfAssetsNonchrtblEOInd |
| Rental Of Facilities Oth Assets | false | RentalOfFacilitiesOthAssetsInd |
| Reimbursement Arrangements | false | ReimbursementArrangementsInd |
| Loans Or Loan Guarantees | false | LoansOrLoanGuaranteesInd |
| Performance Of Services Etc | false | PerformanceOfServicesEtcInd |
| Sharing Of Facilities Etc | false | SharingOfFacilitiesEtcInd |
| Relationships Nonchrtbl EO | false | RelationshipsNonchrtblEOInd |
Schedule B IRS990ScheduleB
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| General Rule | Yes (X) | GeneralRuleInd |
Contributor Information ContributorInformationGrp (3 entries)
| ContributorContributorNum | Address Line1ContributorUSAddress/AddressLine1 | CityContributorUSAddress/City | StateContributorUSAddress/State | ZIP CodeContributorUSAddress/ZIPCode | Total ContributionsTotalContributionsAmt | Noncash ContributionNoncashContributionInd |
|---|---|---|---|---|---|---|
| MICHAEL BRITTANY REGER | ||||||
| 1 | 3565 FREDERICK STREET | ORONO | MN | 55391 | $1,528,000 | Yes (X) |
| JOHN M REGER | ||||||
| 2 | 3565 FREDERICK STREET | ORONO | MN | 55391 | $670,000 | Yes (X) |
| WILLISTON REGER | ||||||
| 3 | 3565 FREDERICK STREET | ORONO | MN | 55391 | $670,000 | Yes (X) |
Non Cash Property Contribution NonCashPropertyContributionGrp (3 entries)
| ContributorContributorNum | Noncash PropertyNoncashPropertyDesc | Fair Market ValueFairMarketValueAmt | ReceivedReceivedDt |
|---|---|---|---|
| 1 | 400,000SH DAKOTA PLAINS | $1,528,000 | 2013-03-06 |
| 2 | 200,000SH DAKOTA PLAINS | $670,000 | 2013-01-03 |
| 3 | 200,000SHS DAKOTA PLAINS | $670,000 | 2013-01-03 |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | CKCO | CategoryTxt |
| Amt | $1,550 | Amt |
| Net Investment Income | $1,550 | NetInvestmentIncomeAmt |
Compensation Explanation CompensationExplanation
Compensation Explanation CompensationExplanationGrp (3 entries)
| MICHAEL REGER |
| BRITTANY REGER |
| JOSEPH REGER |
Gain Loss Sale Other Assets Sch GainLossSaleOtherAssetsSch
Gain Loss Sale Other Asset GainLossSaleOtherAssetGrp (3 entries)
| AssetAssetDesc | AcquiredAcquiredDt | How AcquiredHowAcquiredTxt | SoldSoldDt | Gross Sales PriceGrossSalesPriceAmt | BasisBasisAmt | Total NetTotalNetAmt |
|---|---|---|---|---|---|---|
| 8,482SH EMERALD OIL INC | 2010-12 | DONATION | 2013-06 | $57,501 | $315,871 | -$258,370 |
| 10,000 SH EMERALD OIL INC | 2010-12 | DONATION | 2013-07 | $69,638 | $372,401 | -$302,763 |
| 30,000 SH EMERALD OIL INC | 2010-12 | DONATION | 2013-07 | $219,205 | $1,117,203 | -$897,998 |
Investments Corp Stock Schedule InvestmentsCorpStockSchedule
Investments Corporate Stock InvestmentsCorporateStockGrp (3 entries)
| StockStockNm | EOY Book ValueEOYBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|
| 40,000 SHS NORTHERN OIL & GAS | $921,600 | $602,800 |
| 1,576,700 SHS DAKOTA PLAINS | $5,974,800 | $3,626,410 |
| 48,482 EMERALD OIL INC |
Loans From Officers Schedule LoansFromOfficersSchedule
Loans From Officer LoansFromOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Lender Person | MICHAEL REGER | LenderPersonNm |
| Title | PRESIDENT | TitleTxt |
| Loan Original | $2,322 | LoanOriginalAmt |
| Balance Due | $6,103 | BalanceDueAmt |
| Repayment Terms | DEMAND | RepaymentTermsTxt |
| Loan Purpose | EXPENSES PAID BEFORE CHECKING OPEN | LoanPurposeTxt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (3 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt |
|---|---|---|
| EXPENSES | ||
| ANNUAL RENEWAL - MN | $25 | $25 |
| INVESTMENT FEES | $350 | $350 |
Substantial Contributors Sch SubstantialContributorsSch
Substantial Contributor Detail SubstantialContributorDetail (3 entries)
| Address Line1USAddress/AddressLine1 | CityUSAddress/City | StateUSAddress/State | ZIP CodeUSAddress/ZIPCode |
|---|---|---|---|
| MICHAEL BRITTANY REGER | |||
| 3565 FREDERICK STREET | ORONO | MN | 55391 |
| JOHN M REGER | |||
| 3565 FREDERICK STREET | ORONO | MN | 55391 |
| WILLISTON REGER | |||
| 3565 FREDERICK STREET | ORONO | MN | 55391 |
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