J N NELSON FAMILY FOUNDATION: Form 990PF, tax year 2013

View the entire original 990 at ProPublica ↗

Organization: J N NELSON FAMILY FOUNDATION (EIN 38-3342652)
Tax period: 2013-01-01 to 2013-12-31
Filed: 2014-08-19
IRS object ID: 201402319349100010
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
Investments Other Schedule2
Other Expenses Schedule
Other Increases Schedule
Taxes Schedule

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2014-08-19T13:08:31-05:00	ReturnTs
Tax Period End	2013-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	383205662	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	LEWIS & KNOPF CPAS	BusinessNameLine1

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	5206 GATEWAY CENTRE SUITE 100	AddressLine1
City	FLINT	City
State	MI	State
ZIP Code	48507	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	383342652	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	J N NELSON FAMILY FOUNDATION	BusinessNameLine1

Field	Value	IRS element (for citing)
Business Name Control	JNNE	BusinessNameControlTxt
Phone	8107677800	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	9095 S SAGINAW RD UNIT 13	AddressLine1
City	GRAND BLANC	City
State	MI	State
ZIP Code	48439	ZIPCode

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	JAY N NELSON	PersonNm
Person Title	PRESIDENT	PersonTitleTxt
Phone	8107677800	PhoneNum
Signature	2014-07-23	SignatureDt

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	KIM H LINDSAY	PreparerPersonNm
PTIN	P00111098	PTIN
Phone	8102384617	PhoneNum
Preparation	2014-08-19	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	$1,527,475	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	$259,956	ContriRcvdRevAndExpnssAmt
Dividends Rev And Expnss	$31,013	DividendsRevAndExpnssAmt
Dividends Net Invst Incm	$31,013	DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss	$4,758	NetGainSaleAstRevAndExpnssAmt
Gross Sales Price	$43,974	GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm	$10,139	CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss	$295,727	TotalRevAndExpnssAmt
Total Net Invst Incm	$41,152	TotalNetInvstIncmAmt
Accounting Fees Rev And Expnss	$6,534	AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm	$6,534	AccountingFeesNetInvstIncmAmt
Taxes Rev And Expnss	$965	TaxesRevAndExpnssAmt
Taxes Net Invst Incm	$965	TaxesNetInvstIncmAmt
Other Expenses Rev And Expnss	$5,753	OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm	$5,753	OtherExpensesNetInvstIncmAmt
Tot Opr Expenses Rev And Expnss	$13,252	TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm	$13,252	TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl	$0	TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss	$75,750	ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl	$75,750	ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss	$89,002	TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm	$13,252	TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl	$75,750	TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses	$206,725	ExcessRevenueOverExpensesAmt
Net Investment Income	$27,900	NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Field	Value	IRS element (for citing)
Cash BOY	$2	CashBOYAmt
Sav And Temp Cash Invst BOY	$25,604	SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY	$154,856	SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV	$154,856	SavAndTempCashInvstEOYFMVAmt
Corporate Stock BOY	$763,030	CorporateStockBOYAmt
Corporate Stock EOY	$836,364	CorporateStockEOYAmt
Corporate Stock EOYFMV	$1,136,254	CorporateStockEOYFMVAmt
Other Investments BOY	$177,842	OtherInvestmentsBOYAmt
Other Investments EOY	$182,734	OtherInvestmentsEOYAmt
Other Investments EOYFMV	$236,365	OtherInvestmentsEOYFMVAmt
Total Assets BOY	$966,478	TotalAssetsBOYAmt
Total Assets EOY	$1,173,954	TotalAssetsEOYAmt
Total Assets EOYFMV	$1,527,475	TotalAssetsEOYFMVAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Org Does Not Follow SFAS117	Yes (X)	OrgDoesNotFollowSFAS117Ind
Retained Earning BOY	$966,478	RetainedEarningBOYAmt
Retained Earning EOY	$1,173,954	RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY	$966,478	TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY	$1,173,954	TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY	$966,478	TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY	$1,173,954	TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Field	Value	IRS element (for citing)
Tot Net Ast Or Fund Balances BOY	$966,478	TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses	$206,725	ExcessRevenueOverExpensesAmt
Other Increases	$751	OtherIncreasesAmt
Subtotal	$1,173,954	SubtotalAmt
Tot Net Ast Or Fund Balances EOY	$1,173,954	TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Field	Value	IRS element (for citing)
Capital Gain Net Income	$10,139	CapitalGainNetIncomeAmt

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

Field	Value	IRS element (for citing)
Liable Section4942 Tax	false	LiableSection4942TaxInd
Adjusted Qlfy Distri Yr1	$41,800	AdjustedQlfyDistriYr1Amt
Net Vl Noncharitable Assets Yr1	$955,536	NetVlNoncharitableAssetsYr1Amt
Distribution Yr1	0.043745	DistributionYr1Rt
Adjusted Qlfy Distri Yr2	$40,379	AdjustedQlfyDistriYr2Amt
Net Vl Noncharitable Assets Yr2	$745,689	NetVlNoncharitableAssetsYr2Amt
Distribution Yr2	0.054150	DistributionYr2Rt
Adjusted Qlfy Distri Yr3	$14,021	AdjustedQlfyDistriYr3Amt
Net Vl Noncharitable Assets Yr3	$629,940	NetVlNoncharitableAssetsYr3Amt
Distribution Yr3	0.022258	DistributionYr3Rt
Adjusted Qlfy Distri Yr4	$3,634	AdjustedQlfyDistriYr4Amt
Net Vl Noncharitable Assets Yr4	$172,066	NetVlNoncharitableAssetsYr4Amt
Distribution Yr4	0.021120	DistributionYr4Rt
Adjusted Qlfy Distri Yr5	$22,576	AdjustedQlfyDistriYr5Amt
Net Vl Noncharitable Assets Yr5	$183,370	NetVlNoncharitableAssetsYr5Amt
Distribution Yr5	0.123117	DistributionYr5Rt
Total Distribution	0.264390	TotalDistributionRt
Average Distribution	0.052878	AverageDistributionRt
Net Vl Noncharitable Assets	$1,305,798	NetVlNoncharitableAssetsAmt
Adj Net Vl Noncharitable Assets	$69,048	AdjNetVlNoncharitableAssetsAmt
Net Investment Income Pct	$279	NetInvestmentIncomePctAmt
Adj Nonchrtbl Net Invst Incm Pct	$69,327	AdjNonchrtblNetInvstIncmPctAmt
Qualifying Distributions	$75,750	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	$279	InvestmentIncomeExciseTaxAmt
Subtotal	$279	SubtotalAmt
Tax Based On Investment Income	$279	TaxBasedOnInvestmentIncomeAmt
Applied To Es Tax	$279	AppliedToEsTaxAmt
Total Payments And Credits	$279	TotalPaymentsAndCreditsAmt

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	MI	OrgReportOrRegisterStateCd
Form990 PF Filed With Atty Gen	Yes (true)	Form990PFFiledWithAttyGenInd
Private Operating Foundation	false	PrivateOperatingFoundationInd
New Substantial Contributors	false	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	JAY NELSON	IndividualWithBooksNm
Phone	8107677800	PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

Field	Value	IRS element (for citing)
Address Line1	9095 SSAGINAW STREET UNIT 13	AddressLine1
City	GRAND BLANC	City
State	MI	State
ZIP Code	48439	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 (5 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
JAY N NELSON
9095 S SAGINAW STREET UNIT 13	GRAND BLANC	MI	48439	PRES./TREAS.	2.00	$0	$0	$0
MARILYN S NELSON
9095 S SAGINAW STREET UNIT 13	GRAND BLANC	MI	48439	VP/SEC.	2.00	$0	$0	$0
ROBIN N NELSON
9095 S SAGINAW STREET UNIT 13	GRAND BLANC	MI	48439	DIRECTOR	2.00	$0	$0	$0
BONNIE S HASCHKE
9095 S SAGINAW STREET UNIT 13	GRAND BLANC	MI	48439	DIRECTOR	2.00	$0	$0	$0
DAVID N NELSON
9095 S SAGINAW STREET UNIT 13	GRAND BLANC	MI	48439	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	$1,228,835	AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances	$96,848	AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast	$0	FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets	$1,325,683	TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast	$1,325,683	AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable	$19,885	CashDeemedCharitableAmt
Net Vl Noncharitable Assets	$1,305,798	NetVlNoncharitableAssetsAmt
Minimum Investment Return	$65,290	MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

Field	Value	IRS element (for citing)
Minimum Investment Return	$65,290	MinimumInvestmentReturnAmt
Tax Based On Investment Income	$279	TaxBasedOnInvestmentIncomeAmt
Total Tax	$279	TotalTaxAmt
Distributable Before Adj	$65,011	DistributableBeforeAdjAmt
Distributable Before Ded	$65,011	DistributableBeforeDedAmt
Distributable As Adjusted	$65,011	DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

Field	Value	IRS element (for citing)
Expenses And Contributions	$75,750	ExpensesAndContributionsAmt
Qualifying Distributions	$75,750	QualifyingDistributionsAmt
Pct Sect4940e Org Net Invst Incm	$279	PctSect4940eOrgNetInvstIncmAmt
Adjusted Qualifying Distri	$75,471	AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

Field	Value	IRS element (for citing)
Distributable As Adjusted	$65,011	DistributableAsAdjustedAmt
Undistributed Income PY	$2,884	UndistributedIncomePYAmt
Qualifying Distributions	$75,750	QualifyingDistributionsAmt
Applied To Year1	$2,884	AppliedToYear1Amt
Applied To Current Year	$65,011	AppliedToCurrentYearAmt
Remaining Distri From Corpus	$7,855	RemainingDistriFromCorpusAmt
Total Corpus	$7,855	TotalCorpusAmt
Undistributed Income CY	$0	UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr	$7,855	ExcessDistriCyovToNextYrAmt
Excess From Current Year	$7,855	ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

Field	Value	IRS element (for citing)
Contributing Manager	JAY MARILYN NELSON	ContributingManagerNm

Application Submission Info ApplicationSubmissionInfoGrp

Field	Value	IRS element (for citing)
Recipient Person	JAY N NELSON	RecipientPersonNm

Recipient US Address RecipientUSAddress

Field	Value	IRS element (for citing)
Address Line1	9095 S SAGINAW STREET UNIT 13	AddressLine1
City	GRAND BLANC	City
State	MI	State
ZIP Code	48439	ZIPCode

Field	Value	IRS element (for citing)
Recipient Phone	8107677800	RecipientPhoneNum
Form And Info And Materials	APPLICATION FORMS CAN BE OBTAINED AT THE ADDRESS LISTED ABOVE.	FormAndInfoAndMaterialsTxt
Submission Deadlines	NONE	SubmissionDeadlinesTxt
Restrictions On Awards	LIMITATION ON AWARDS TO BE DETERMINED BY THE FOUNDATION'S BOARD OF DIRECTORS ON AN ANNUAL BASIS.	RestrictionsOnAwardsTxt

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (9 entries)

Address Line1RecipientUSAddress/AddressLine1	CityRecipientUSAddress/City	StateRecipientUSAddress/State	ZIP CodeRecipientUSAddress/ZIPCode	Recipient RelationshipRecipientRelationshipTxt	Recipient Foundation StatusRecipientFoundationStatusTxt	Grant Or Contribution PurposeGrantOrContributionPurposeTxt	AmtAmt	Address Line2RecipientUSAddress/AddressLine2
FLINT INSTITUTE OF ARTS
1120 EKEARSLEY STREET	FLINT	MI	48502	NONE	CHARITY	GENERAL	$5,000
FLINT INSTITUTE OF MUSIC
1025 EAST KEARSLEY STREET	FLINT	MI	48503	NONE	CHARITY	GENERAL	$10,000
SALVATION ARMY
211 WEST KEARSLEY STREET	FLINT	MI	48503	NONE	CHARITY	GENERAL	$5,000
NATIONAL SOCIETY OF ARTS
10 NORMAN DRIVE	BIRMIGHAM	AL	35213	NONE	CHARITY	GENERAL	$5,000
CLASSICAL SOUTH FLORIDA
330 SW SECOND STREET	FORT LAUDERDALE	FL	33312	NONE	CHARITY	GENERAL	$750	SUITE 207
ST JOHN OF JERUSALEM
1771 SABAL PALM	BOCA RATON	FL	33432	NONE	CHARITY	GENERAL	$5,000
LYNN UNIVERSITY
3601 N MILITARY TRAIL	BOCA RATON	FL	33431	NONE	CHARITY	GENERAL	$15,000
BOCA RATON REGIONAL HOSPITAL
745 MEADOWS ROAD	BOCA RATON	FL	33486	NONE	CHARITY	GENERAL	$10,000
THE SCRIPPS RESEARH INSTITUTE
130 SCRIPPS WAY	JUPITER	FL	33458	NONE	CHARITY	GENERAL	$20,000

Field	Value	IRS element (for citing)
Total Grant Or Contri Pd Dur Yr	$75,750	TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp

Field	Value	IRS element (for citing)
Exclusion	14	ExclusionCd
Exclusion	$31,013	ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

Field	Value	IRS element (for citing)
Exclusion	18	ExclusionCd
Exclusion	$4,758	ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

Field	Value	IRS element (for citing)
Exclusion	$35,771	ExclusionAmt

Field	Value	IRS element (for citing)
Total Income Producing Acty	$35,771	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 (2 entries)

ContributorContributorNum	Address Line1ContributorUSAddress/AddressLine1	CityContributorUSAddress/City	StateContributorUSAddress/State	ZIP CodeContributorUSAddress/ZIPCode	Total ContributionsTotalContributionsAmt	Person ContributionPersonContributionInd	Noncash ContributionNoncashContributionInd
JAY N NELSON
1	9095 S SAGINAW STREET UNIT 13	GRAND BLANC	MI	48439	$209,956	Yes (X)	Yes (X)
MARILYN NELSON
2	9095 S SAGINAW STREET UNIT 13	GRAND BLANC	MI	48439	$50,000	Yes (X)

Non Cash Property Contribution NonCashPropertyContributionGrp (2 entries)

ContributorContributorNum	Noncash PropertyNoncashPropertyDesc	Fair Market ValueFairMarketValueAmt
1	300 SHS WELLPOINT INC COM	$13,511
1	MFO ROWE PRICE SMALL CAP	$16,840

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

Field	Value	IRS element (for citing)
Category	PROFESSIONAL SERVICES	CategoryTxt
Amt	$6,534	Amt
Net Investment Income	$6,534	NetInvestmentIncomeAmt

Compensation Explanation CompensationExplanation

Compensation Explanation CompensationExplanationGrp (5 entries)

JAY N NELSON
MARILYN S NELSON
ROBIN N NELSON
BONNIE S HASCHKE
DAVID N NELSON

Gain Loss Sale Other Assets Sch GainLossSaleOtherAssetsSch

Gain Loss Sale Other Asset GainLossSaleOtherAssetGrp (2 entries)

AssetAssetDesc	AcquiredAcquiredDt	How AcquiredHowAcquiredTxt	SoldSoldDt	Gross Sales PriceGrossSalesPriceAmt	BasisBasisAmt	Total NetTotalNetAmt
150 MFC SPDR GOLD TR GOLD SHS	2012-09	PURCHASE	2013-05	$19,903	$25,248	-$5,345
105 MFC SPDR GOLD TR GOLD SHS	2012-02	PURCHASE	2013-05	$13,932	$13,968	-$36

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp (8 entries)

StockStockNm	EOY Book ValueEOYBookValueAmt	EOYFMVEOYFMVAmt
MFC SPDR GOLD
MFB NORTHERN MID CAP INDEX FD	$48,236	$71,523
MFC VANGUARD REIT ETF	$50,789	$58,104
MFC ISHARES TR MSCI	$167,087	$204,868
MFC VANGUARD INTL EQUITY	$155,440	$153,658
ISHARES TR RUSSELL	$384,461	$570,014
WELL POINT INC	$13,511	$27,717
MFO ROWE PRICE SMALL CAP FUND	$16,840	$50,370

Investments Other Schedule2 InvestmentsOtherSchedule2

Investments Other InvestmentsOtherGrp (3 entries)

Category Or ItemCategoryOrItemTxt	Listed At Cost Or FMVListedAtCostOrFMVCd	Book ValueBookValueAmt	EOYFMVEOYFMVAmt
MFB NORTHERN HIGH YIELD FIXED INCOME	AT COST	$101,251	$110,098
MFB NORTHERN FDS SMALL CAP INDEX FUN	AT COST	$49,989	$73,685
MFO FIDELITY CONTRAFUND	AT COST	$31,494	$52,582

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

DescDesc	Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt	Net Investment IncomeNetInvestmentIncomeAmt
EXPENSES
ACCOUNT SERVICE FEE	$5,753	$5,753

Other Increases Schedule OtherIncreasesSchedule

Other Increases Detail OtherIncreasesDetail

Field	Value	IRS element (for citing)
Description	NON DIVIDEND DISTRIBUTION	Description
Amount	$751	Amount

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

Field	Value	IRS element (for citing)
Category	FOREIGN TAX PAID	CategoryTxt
Amt	$965	Amt
Net Investment Income	$965	NetInvestmentIncomeAmt

J N NELSON FAMILY FOUNDATION: Form 990PF, tax year 2013

Return header ReturnHeader

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Preparer US Address PreparerUSAddress

Filer Filer

Business Name BusinessName

US Address USAddress

Business Officer BusinessOfficerGrp

Preparer Person PreparerPersonGrp

Form 990-PF IRS990PF

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Statements Regarding Acty StatementsRegardingActyGrp

Location Of Books US Address LocationOfBooksUSAddress

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (5 entries)

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

Minimum Investment Return MinimumInvestmentReturnGrp

Distributable Amount DistributableAmountGrp

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

Undistributed Income UndistributedIncomeGrp

Supplementary Information SupplementaryInformationGrp

Application Submission Info ApplicationSubmissionInfoGrp

Recipient US Address RecipientUSAddress

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (9 entries)

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp (2 entries)

Non Cash Property Contribution NonCashPropertyContributionGrp (2 entries)

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

Compensation Explanation CompensationExplanation

Compensation Explanation CompensationExplanationGrp (5 entries)

Gain Loss Sale Other Assets Sch GainLossSaleOtherAssetsSch

Gain Loss Sale Other Asset GainLossSaleOtherAssetGrp (2 entries)

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp (8 entries)

Investments Other Schedule2 InvestmentsOtherSchedule2

Investments Other InvestmentsOtherGrp (3 entries)

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

Other Increases Schedule OtherIncreasesSchedule

Other Increases Detail OtherIncreasesDetail

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

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