FLOYD H GRANAMAN TR UW FBO OLD THRESHERS FOUNDATION: Form 990PF, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- FLOYD H GRANAMAN TR UW FBO OLD THRESHERS FOUNDATION (EIN 45-6541472)
- Tax period
- 2012-01-01 to 2012-12-31
- Filed
- 2013-04-05
- IRS object ID
- 201330959349100753
- Schema version
- 2012v2.0
- 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
- Form 990-PF
- Accounting Fees Schedule
- Cash Deemed Charitable Expln Stmt
- Other Expenses Schedule
- Other Income Schedule2
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-04-05T07:37:16-07:00 | Timestamp |
| Tax Period End Date | 2012-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ANN M MENKE CPA PC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 135 | AddressLine1 |
| City | WEST POINT | City |
| State | IA | State |
| ZIP Code | 526560135 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnType |
| Tax Period Begin Date | 2012-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 456541472 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FLOYD H GRANAMAN TR UW FBO OLD | BusinessNameLine1 |
| Business Name Line2 | THRESHERS FOUNDATION | BusinessNameLine2 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | FLOY | NameControl |
| Phone | 3197542250 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 928 | AddressLine1 |
| City | BURLINGTON | City |
| State | IA | State |
| ZIP Code | 52601 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | F M BANK TRUST | Name |
| Title | Trustee | Title |
| Date Signed | 2013-04-05 | DateSigned |
| Authorize Third Party | true | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | MELINDA S ROBEY | Name |
| PTIN | P01226716 | PTIN |
| Phone | 3198376042 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exempt PF | X | ExemptPF |
| FMV Assets EOY | 759226 | FMVAssetsEOY |
| Method Of Accounting Cash | X | MethodOfAccountingCash |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Not Required To Attach Schedule B | X | NotRequiredToAttachScheduleB |
| Interest On Savings Rev And Expnss | 9800 | InterestOnSavingsRevAndExpnss |
| Interest On Savings Net Invst Incm | 9800 | InterestOnSavingsNetInvstIncm |
| Dividends Rev And Expnss | 14767 | DividendsRevAndExpnss |
| Dividends Net Invst Incm | 14767 | DividendsNetInvstIncm |
| Net Gain Sale Assets Rev And Expnss | 9164 | NetGainSaleAssetsRevAndExpnss |
| Gross Sales Price | 207915 | GrossSalesPrice |
| Capital Gain Net Incm Net Invst Incm | 9164 | CapitalGainNetIncmNetInvstIncm |
| Other Income Rev And Expnss | 450 | OtherIncomeRevAndExpnss |
| Total Revenue And Expenses | 34181 | TotalRevenueAndExpenses |
| Total Net Investment Income | 33731 | TotalNetInvestmentIncome |
| Comp Ofcr Dir Trst Rev And Expnss | 6491 | CompOfcrDirTrstRevAndExpnss |
| Comp Ofcr Dir Trst Net Invst Incm | 6491 | CompOfcrDirTrstNetInvstIncm |
| Accounting Fees Rev And Expnss | 900 | AccountingFeesRevAndExpnss |
| Accounting Fees Net Invst Incm | 900 | AccountingFeesNetInvstIncm |
| Interest Rev And Expnss | 1035 | InterestRevAndExpnss |
| Interest Net Invst Incm | 1035 | InterestNetInvstIncm |
| Taxes Rev And Expnss | 229 | TaxesRevAndExpnss |
| Taxes Net Invst Incm | 229 | TaxesNetInvstIncm |
| Other Expenses Rev And Expnss | 850 | OtherExpensesRevAndExpnss |
| Other Expenses Net Invst Incm | 850 | OtherExpensesNetInvstIncm |
| Tot Opr Expenses Rev And Expnss | 9505 | TotOprExpensesRevAndExpnss |
| Tot Opr Expenses Net Invst Incm | 9505 | TotOprExpensesNetInvstIncm |
| Tot Opr Expenses Dsbrs Chrtbl Prps | 0 | TotOprExpensesDsbrsChrtblPrps |
| Contri Gifts Paid Rev And Expnss | 6529 | ContriGiftsPaidRevAndExpnss |
| Contri Gifts Paid Dsbrs Chrtbl Prps | 6529 | ContriGiftsPaidDsbrsChrtblPrps |
| Total Expenses Rev And Expnss | 16034 | TotalExpensesRevAndExpnss |
| Total Expenses Net Invst Incm | 9505 | TotalExpensesNetInvstIncm |
| Total Expenses Dsbrs Chrtbl Prps | 6529 | TotalExpensesDsbrsChrtblPrps |
| Excess Of Revenue Over Expenses | 18147 | ExcessOfRevenueOverExpenses |
| Net Investment Income | 24226 | NetInvestmentIncome |
Balance Sheets BalanceSheets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Savings And Temp Cash Invst BOY | 243686 | SavingsAndTempCashInvstBOY |
| Savings And Temp Cash Invst EOY | 82702 | SavingsAndTempCashInvstEOY |
| Savings And Temp Cash Invst EOYFMV | 83006 | SavingsAndTempCashInvstEOYFMV |
| Investments Govt Oblig BOY | 20454 | InvestmentsGovtObligBOY |
| Investments Govt Oblig EOY | 23252 | InvestmentsGovtObligEOY |
| Investments Govt Oblig EOYFMV | 28874 | InvestmentsGovtObligEOYFMV |
| Investments Corp Stock BOY | 279290 | InvestmentsCorpStockBOY |
| Investments Corp Stock EOY | 227433 | InvestmentsCorpStockEOY |
| Investments Corp Stock EOYFMV | 247658 | InvestmentsCorpStockEOYFMV |
| Investments Corp Bonds BOY | 164646 | InvestmentsCorpBondsBOY |
| Investments Corp Bonds EOY | 246076 | InvestmentsCorpBondsEOY |
| Investments Corp Bonds EOYFMV | 250751 | InvestmentsCorpBondsEOYFMV |
| Investments Other EOY | 146760 | InvestmentsOtherEOY |
| Investments Other EOYFMV | 148937 | InvestmentsOtherEOYFMV |
| Total Assets BOY | 708076 | TotalAssetsBOY |
| Total Assets EOY | 726223 | TotalAssetsEOY |
| Total Assets EOYFMV | 759226 | TotalAssetsEOYFMV |
| Total Liabilities EOY | 0 | TotalLiabilitiesEOY |
| Org That Do Not Follow SFAS117 | X | OrgThatDoNotFollowSFAS117 |
| Retained Earnings BOY | 708076 | RetainedEarningsBOY |
| Retained Earnings EOY | 726223 | RetainedEarningsEOY |
| Total Net Assets BOY | 708076 | TotalNetAssetsBOY |
| Total Net Assets EOY | 726223 | TotalNetAssetsEOY |
| Total Liabilities Net Assets BOY | 708076 | TotalLiabilitiesNetAssetsBOY |
| Total Liabilities Net Assets EOY | 726223 | TotalLiabilitiesNetAssetsEOY |
Changes In Net Assets Fund Balances ChangesInNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Net Assets Fund Balances BOY | 708076 | TotalNetAssetsFundBalancesBOY |
| Excess Of Revenue Over Expenses | 18147 | ExcessOfRevenueOverExpenses |
| Subtotal | 726223 | Subtotal |
| Total Net Assets Fund Balances EOY | 726223 | TotalNetAssetsFundBalancesEOY |
Capital Gains And Losses CapitalGainsAndLosses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | 9164 | CapitalGainNetIncome |
| Net Short Term Capital Gain Or Loss | 7347 | NetShortTermCapitalGainOrLoss |
Excise Tax Based On Investment Incm ExciseTaxBasedOnInvestmentIncm
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | 485 | InvestmentIncomeExciseTax |
| Subtotal | 485 | Subtotal |
| Tax Based On Investment Income | 485 | TaxBasedOnInvestmentIncome |
| Tax Due | 485 | TaxDue |
Statements Regarding Activities StatementsRegardingActivities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Activities | false | LegislativePoliticalActivities |
| More Than100 Spent | false | MoreThan100Spent |
| Form1120 POL Filed | false | Form1120POLFiled |
| Activities Not Prev Reported | false | ActivitiesNotPrevReported |
| Changes To Articles Or Bylaws | false | ChangesToArticlesOrBylaws |
| Unrelated Bus Income Over1000 | false | UnrelatedBusIncomeOver1000 |
| Form990 T Filed | false | Form990TFiled |
| Termination Etc | false | TerminationEtc |
| Requirements Of Sect508e | false | RequirementsOfSect508e |
| At Least5000 In Assets | true | AtLeast5000InAssets |
| Form990 PF Filed With AG | true | Form990PFFiledWithAG |
| Private Operating Foundation | false | PrivateOperatingFoundation |
| New Substantial Contributors | false | NewSubstantialContributors |
| Interest In Controlled Entity | false | InterestInControlledEntity |
| Applicable Insurance Contract | false | ApplicableInsuranceContract |
| Comply With Public Inspection Rqr | true | ComplyWithPublicInspectionRqr |
| Website Address | N/A | WebsiteAddress |
Books In Care Of Business Name BooksInCareOfBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | F & M BANK & TRUST | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Books In Care Of Phone Number | 3197542250 | BooksInCareOfPhoneNumber |
Books In Care Of US Address BooksInCareOfUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 928 | AddressLine1 |
| City | BURLINGTON | City |
| State | IA | State |
| ZIP Code | 52601 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Bank | false | ForeignBank |
Statements Regarding Acty4720 StatementsRegardingActy4720
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exchange With Dsqfly Person | false | SaleOrExchangeWithDsqflyPerson |
| Borrow Or Lend With Dsqfly Person | false | BorrowOrLendWithDsqflyPerson |
| Furnished Goods With Dsqfly Person | false | FurnishedGoodsWithDsqflyPerson |
| Pay Compensation To Dsqfly Person | false | PayCompensationToDsqflyPerson |
| Transfer Assets To Dsqfly Person | false | TransferAssetsToDsqflyPerson |
| Payment To Government Offical | false | PaymentToGovernmentOffical |
| Acts Fail To Qualify As Exceptions | false | ActsFailToQualifyAsExceptions |
| Uncorrected Prior Acts | false | UncorrectedPriorActs |
| Undistributed Income Prior Years | true | UndistributedIncomePriorYears |
| Undistributed Income Prior Year1 | 2011 | UndistributedIncomePriorYear1 |
| Undistr Income4942a2 Not Applied | true | UndistrIncome4942a2NotApplied |
| Business Holdings | false | BusinessHoldings |
| Excess Business Holdings | false | ExcessBusinessHoldings |
| Jeopardy Investments | false | JeopardyInvestments |
| Uncorrected Jeopardy Investments | false | UncorrectedJeopardyInvestments |
| Influence Legislation | false | InfluenceLegislation |
| Influence Election | false | InfluenceElection |
| Grants To Individuals | false | GrantsToIndividuals |
| Grants To Organizations | false | GrantsToOrganizations |
| Noncharitable Purpose | false | NoncharitablePurpose |
| Tr Fail To Qualify As Exceptions | false | TrFailToQualifyAsExceptions |
| Maint Expend Responsibility | false | MaintExpendResponsibility |
| Rcv Funds To Pay Prsnl Bnft Contract | false | RcvFundsToPayPrsnlBnftContract |
| Pay Premiums Prsnl Bnft Contract | false | PayPremiumsPrsnlBnftContract |
| Prohibited Tax Shelter Transactn | false | ProhibitedTaxShelterTransactn |
| Proceeds Or Net Income | false | ProceedsOrNetIncome |
Ofcr Dir Trustees Key Employee Info OfcrDirTrusteesKeyEmployeeInfo
Ofcr Dir Trustees Or Key Employee OfcrDirTrusteesOrKeyEmployee
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person Name | F M BANK TRUST | PersonName |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 928 | AddressLine1 |
| City | BURLINGTON | City |
| State | IA | State |
| ZIP Code | 52601 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Title | Trustee | Title |
| Avg Hours Per Wk Devoted To Position | 1.00 | AvgHoursPerWkDevotedToPosition |
| Compensation | 6491 | Compensation |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Highest Paid Empl NONE | NONE | CompOfHighestPaidEmplNONE |
| Comp Of Hghst Paid Cntrct NONE | NONE | CompOfHghstPaidCntrctNONE |
Minimum Investment Return MinimumInvestmentReturn
| Field | Value | IRS element (for citing) |
|---|---|---|
| Avg Monthly FMV Of Securities | 637854 | AvgMonthlyFMVOfSecurities |
| Avg Monthly Cash Balances | 100385 | AvgMonthlyCashBalances |
| FMV All Other Noncharitable Assets | 0 | FMVAllOtherNoncharitableAssets |
| Total FMV Of Unused Assets | 738239 | TotalFMVOfUnusedAssets |
| Reduction Claimed | 0 | ReductionClaimed |
| Adj Total FMV Of Unused Assets | 738239 | AdjTotalFMVOfUnusedAssets |
| Cash Deemed Charitable | 16034 | CashDeemedCharitable |
| Net Noncharitable Assets | 722205 | NetNoncharitableAssets |
| Minimum Investment Return | 36110 | MinimumInvestmentReturn |
Distributable DistributableAmount
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | 36110 | MinimumInvestmentReturn |
| Tax Based On Investment Income | 485 | TaxBasedOnInvestmentIncome |
| Total Tax | 485 | TotalTax |
| Distributable Amount Before Adj | 35625 | DistributableAmountBeforeAdj |
| Distributable Amount Before Ded | 35625 | DistributableAmountBeforeDed |
| Distributable Amount As Adjusted | 35625 | DistributableAmountAsAdjusted |
Qualifying Distributions QualifyingDistributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | 6529 | ExpensesAndContributions |
| Qualifying Distributions | 6529 | QualifyingDistributions |
| Adj Qualifying Distributions | 6529 | AdjQualifyingDistributions |
Undistributed Income UndistributedIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable Amount As Adjusted | 35625 | DistributableAmountAsAdjusted |
| Undistributed Income Prior Year | 8287 | UndistributedIncomePriorYear |
| Qualifying Distributions | 6529 | QualifyingDistributions |
| Applied To Year1 | 6529 | AppliedToYear1 |
| Treated As Distri From Corpus | 0 | TreatedAsDistriFromCorpus |
| Taxable Amount2 | 1758 | TaxableAmount2 |
| Undistributed Income CY | 35625 | UndistributedIncomeCY |
Supplementary Information SupplementaryInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Only Contributes To Preselected | X | OnlyContributesToPreselected |
Grant Or Contri Paid During Year GrantOrContriPaidDuringYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Person Name | OLD THRESHERS FOUNDATION | RecipientPersonName |
Recipient US Address RecipientUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 405 E THRESHERS ROAD | AddressLine1 |
| City | MT PLEASANT | City |
| State | IA | State |
| ZIP Code | 52641 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Relationship | NONE | RecipientRelationship |
| Recipient Foundation Status | NON PRFT | RecipientFoundationStatus |
| Purpose Of Grant Or Contribution | OPERATIONS OF NON PROFIT ENTITY | PurposeOfGrantOrContribution |
| Amount | $6,529 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Grant Or Contri Paid During Year | 6529 | TotGrantOrContriPaidDuringYear |
Analysis Income Producing Acty AnalysisIncomeProducingActy
Int On Savings And Temp Cash Invst IntOnSavingsAndTempCashInvst
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion Code | 14 | ExclusionCode |
| Exclusion | $9,800 | ExclusionAmount |
Dividends And Int From Sec Part VII DividendsAndIntFromSecPartVII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion Code | 14 | ExclusionCode |
| Exclusion | $14,767 | ExclusionAmount |
Other Investment Income Part VII OtherInvestmentIncomePartVII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion Code | 14 | ExclusionCode |
| Exclusion | $450 | ExclusionAmount |
Gain Sales Assets Oth Than Invntry GainSalesAssetsOthThanInvntry
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion Code | 14 | ExclusionCode |
| Exclusion | $9,164 | ExclusionAmount |
Subtotals Part XVIA SubtotalsPartXVIA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | $34,181 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Part XVIA | 34181 | TotalPartXVIA |
Trnsfr Tr Rln With Noncharitable EO TrnsfrTrRlnWithNoncharitableEO
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Noncharitable EO | false | TrnsfrOfCashToNoncharitableEO |
| Trnsfr Oth Assets Noncharitable EO | false | TrnsfrOthAssetsNoncharitableEO |
| Sales Or Exchanges Of Assets | false | SalesOrExchangesOfAssets |
| Purchase Assets Noncharitable EO | false | PurchaseAssetsNoncharitableEO |
| Rental Of Facilities Etc | false | RentalOfFacilitiesEtc |
| Reimbursement Arrangements | false | ReimbursementArrangements |
| Loans Or Loan Guarantees | false | LoansOrLoanGuarantees |
| Performance Of Services Etc | false | PerformanceOfServicesEtc |
| Sharing Of Facilities Etc | false | SharingOfFacilitiesEtc |
| Relationships Noncharitable E Os | false | RelationshipsNoncharitableEOs |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees AccountingFees (2 entries)
| CategoryCategory | AmountAmount | Net Investment IncomeNetInvestmentIncome | Adjusted Net IncomeAdjustedNetIncome | Disbursements Charitable PrpsDisbursementsCharitablePrps |
|---|---|---|---|---|
| ANN M. MENKE, CPA TAX PREP | $450 | 450 | 0 | 0 |
| ANN M. MENKE, CPA 1023 PREP | $450 | 450 | 0 | 0 |
Cash Deemed Charitable Expln Stmt CashDeemedCharitableExplnStmt
| Field | Value | IRS element (for citing) |
|---|---|---|
| Explanation | ALL OF THE INCOME FROM THIS TRUST NET OF THE EXPENSES IS DISTRIBUTED TO THE BENEFICIARY (A 501(C)(3)) ACCORDING TO THE WILL. THIS AMOUNT IS WELL ABOVE THE 1 1/2% OF THE NET ASSETS, THEREFORE THE ACTUAL AMOUNTS ARE BEING USED FOR PART X, LINE 4. | Explanation |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses OtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | 1023 APPLICATION FEE | Description |
| Revenue And Expenses Per Books | 850 | RevenueAndExpensesPerBooks |
| Net Investment Income | 850 | NetInvestmentIncome |
Other Income Schedule2 OtherIncomeSchedule2
Other Income OtherIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | Other Investment Income | Description |
| Revenue And Expenses Per Books | 450 | RevenueAndExpensesPerBooks |
Taxes Schedule TaxesSchedule
Taxes Taxes (3 entries)
| CategoryCategory | AmountAmount | Net Investment IncomeNetInvestmentIncome |
|---|---|---|
| OTHER DEDUCTIONS-FOREIGN TAX | $24 | 24 |
| FOREIGN TAXES | $185 | 185 |
| 990-PF TAX DUE | $20 | 20 |
Comments