BETA

NIKOLAUS FAMILY FOUNDATION: Form 990PF, tax year 2013

View the entire original 990 at ProPublica ↗

Organization
NIKOLAUS FAMILY FOUNDATION (EIN 25-6823641)
Tax period
2013-01-01 to 2013-12-31
Filed
2014-08-11
IRS object ID
201412239349100606
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 ReturnHeader

FieldValueIRS element (for citing)
Return2014-08-11T09:51:49-05:00ReturnTs
Tax Period End2013-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN231925078PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1SAGER SWISHER & COMPANY LLPBusinessNameLine1

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line115 NORTH THIRD STREETAddressLine1
CityCOLUMBIACity
StatePAState
ZIP Code17512ZIPCode
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2013-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN256823641EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1NIKOLAUS FAMILY FOUNDATIONBusinessNameLine1
FieldValueIRS element (for citing)
Business Name ControlNIKOBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1327 LOCUST STREETAddressLine1
CityCOLUMBIACity
StatePAState
ZIP Code17512ZIPCode

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDONALD NILOLAUSPersonNm
Person TitleTRUSTEEPersonTitleTxt
Signature2014-08-08SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMICHAEL L REINERPreparerPersonNm
PTINP00028077PTIN
Phone7176842077PhoneNum
Preparation2014-08-08PreparationDt
FieldValueIRS element (for citing)
Tax2013TaxYr
Build TS2015-12-30 17:16:21ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$3,603,744FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$200,000ContriRcvdRevAndExpnssAmt
Interest On Sav Rev And Expnss$2,065InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$2,065InterestOnSavNetInvstIncmAmt
Interest On Savings Adj Net Incm$2,065InterestOnSavingsAdjNetIncmAmt
Dividends Rev And Expnss$89,199DividendsRevAndExpnssAmt
Dividends Net Invst Incm$89,199DividendsNetInvstIncmAmt
Dividends Adj Net Incm$89,199DividendsAdjNetIncmAmt
Total Rev And Expnss$291,264TotalRevAndExpnssAmt
Total Net Invst Incm$91,264TotalNetInvstIncmAmt
Total Adj Net Incm$91,264TotalAdjNetIncmAmt
Other Expenses Rev And Expnss$96OtherExpensesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss$96TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$354,636ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$354,636ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$354,732TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$354,636TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$63,468ExcessRevenueOverExpensesAmt
Net Investment Income$91,264NetInvestmentIncomeAmt
Adjusted Net Income$91,264AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$15,883CashBOYAmt
Cash EOY$10,417CashEOYAmt
Cash EOYFMV$10,417CashEOYFMVAmt
Sav And Temp Cash Invst BOY$714,364SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$381,322SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$381,322SavAndTempCashInvstEOYFMVAmt
Corporate Stock BOY$2,734,292CorporateStockBOYAmt
Corporate Stock EOY$2,809,332CorporateStockEOYAmt
Corporate Stock EOYFMV$3,012,005CorporateStockEOYFMVAmt
Other Investments EOY$200,000OtherInvestmentsEOYAmt
Other Investments EOYFMV$200,000OtherInvestmentsEOYFMVAmt
Total Assets BOY$3,464,539TotalAssetsBOYAmt
Total Assets EOY$3,401,071TotalAssetsEOYAmt
Total Assets EOYFMV$3,603,744TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind
Unrestricted BOY$3,464,539UnrestrictedBOYAmt
Unrestricted EOY$3,401,071UnrestrictedEOYAmt
Tot Net Ast Or Fund Balances BOY$3,464,539TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$3,401,071TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$3,464,539TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$3,401,071TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$3,464,539TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$63,468ExcessRevenueOverExpensesAmt
Subtotal$3,401,071SubtotalAmt
Tot Net Ast Or Fund Balances EOY$3,401,071TotNetAstOrFundBalancesEOYAmt

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$1,825InvestmentIncomeExciseTaxAmt
Subtotal$1,825SubtotalAmt
Tax Based On Investment Income$1,825TaxBasedOnInvestmentIncomeAmt
Form2220 AttachedYes (X)Form2220AttachedInd
Es Penalty$40EsPenaltyAmt
Tax Due$1,865TaxDueAmt

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 STREETAddressLine1
CityCOLUMBIACity
StatePAState
ZIP Code17512ZIPCode
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
Uncorrected Prior ActsfalseUncorrectedPriorActsInd
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

FieldValueIRS element (for citing)
PersonDONALD H NIKOLAUSPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1327 LOCUST STREETAddressLine1
CityCOLUMBIACity
StatePAState
ZIP Code17512ZIPCode
FieldValueIRS element (for citing)
TitleTRUSTEETitleTxt
Average Hrs Per Wk Devoted To Pos5.00AverageHrsPerWkDevotedToPosRt
Compensation$0CompensationAmt
Employee Benefit Program$0EmployeeBenefitProgramAmt
Expense Account Other Allwnc$0ExpenseAccountOtherAllwncAmt
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$2,710,390AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$459,543AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$3,169,933TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$3,169,933AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$47,549CashDeemedCharitableAmt
Net Vl Noncharitable Assets$3,122,384NetVlNoncharitableAssetsAmt
Minimum Investment Return$156,119MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$156,119MinimumInvestmentReturnAmt
Tax Based On Investment Income$1,825TaxBasedOnInvestmentIncomeAmt
Total Tax$1,825TotalTaxAmt
Distributable Before Adj$154,294DistributableBeforeAdjAmt
Distributable Before Ded$154,294DistributableBeforeDedAmt
Distributable As Adjusted$154,294DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

FieldValueIRS element (for citing)
Expenses And Contributions$354,636ExpensesAndContributionsAmt
Qualifying Distributions$354,636QualifyingDistributionsAmt
Adjusted Qualifying Distri$354,636AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$154,294DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$53,072ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$79,924ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$65,836ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$152,204ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$99,308ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$450,344TotalExcessDistributionCyovAmt
Qualifying Distributions$354,636QualifyingDistributionsAmt
Applied To Current Year$154,294AppliedToCurrentYearAmt
Remaining Distri From Corpus$200,342RemainingDistriFromCorpusAmt
Total Corpus$650,686TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$53,072ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$597,614ExcessDistriCyovToNextYrAmt
Excess From Year4$79,924ExcessFromYear4Amt
Excess From Year3$65,836ExcessFromYear3Amt
Excess From Year2$152,204ExcessFromYear2Amt
Excess From Year1$99,308ExcessFromYear1Amt
Excess From Current Year$200,342ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

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

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (10 entries)

Address Line1RecipientUSAddress/AddressLine1CityRecipientUSAddress/CityStateRecipientUSAddress/StateZIP CodeRecipientUSAddress/ZIPCodeRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmtAddress Line1RecipientForeignAddress/AddressLine1CityRecipientForeignAddress/CityProvince Or StateRecipientForeignAddress/ProvinceOrStateCountryRecipientForeignAddress/CountryPostal CodeRecipientForeignAddress/PostalCodeAddress Line2RecipientUSAddress/AddressLine2
HOLY TRINITY ROMAN CATHOL
548 CHERRY STREETCOLUMBIAPA17512CHURCHCEMETERY PROJ$26,530
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 HGENERAL CONTRIBUTION$5,000
OUR LADY OF THE ANGELS SC
404 CHERRY STREETCOLUMBIAPA17512SCHOOLGENERAL CONTRIBUTION$131,000
VILLANOVA UNIVERSITY
800 LANCASTER AVEVILLANOVAPA19085SCHOOLCAMPUS MINISTRY$15,000
LANCASTER CATHOLIC HIGH SCHOOL
650 JULIETTE AVENUELANCASTERPA17601SCHOOLLIBRARY AND DEVELOPMENT OFFICE$67,106
UNIVERSITY OF PENNA
3535 MARKET STREETPHILADELPHIAPA19104SCHOOLMEDICAL DEVELOPMENT$25,000SUITE 750
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$354,636TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$2,065ExclusionAmt

Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$89,199ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$91,264ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$91,264TotalIncomeProducingActyAmt

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

FieldValueIRS element (for citing)
Contributor1ContributorNum
Contributor PersonDONALD H NIKOLAUSContributorPersonNm

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line11520 QUARRY ROAD PO BOX 286AddressLine1
CitySILVER SPRINGCity
StatePAState
ZIP Code17575ZIPCode
FieldValueIRS element (for citing)
Total Contributions$200,000TotalContributionsAmt
Noncash ContributionYes (X)NoncashContributionInd

Non Cash Property Contribution NonCashPropertyContributionGrp

FieldValueIRS element (for citing)
Contributor1ContributorNum
Noncash PropertyCORPORATE NOTENoncashPropertyDesc
Fair Market Value$200,000FairMarketValueAmt
Received2013-12-24ReceivedDt

Compensation Explanation CompensationExplanation

Compensation Explanation CompensationExplanationGrp

FieldValueIRS element (for citing)
PersonDONALD H NIKOLAUSPersonNm

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp (4 entries)

StockStockNmEOY Book ValueEOYBookValueAmtEOYFMVEOYFMVAmt
166,369 SHARES DONEGAL GROUP CL A$2,464,056$2,645,267
3,938 SHARES DONEGAL GROUP CL B$71,672$93,134
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$200,000BookValueAmt
EOYFMV$200,000EOYFMVAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt
EXPENSES
BANK/INVESTMENT FEES$96

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 ROADAddressLine1
Address Line2PO BOX 286AddressLine2
CitySILVER SPRINGCity
StatePAState
ZIP Code17575ZIPCode

Comments

Anonymous: no account or email. Up to 2,000 characters, at most one link. Comments are checked automatically; some wait for review.