MERJENT FOUNDATION: Form 990PF, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
MERJENT FOUNDATION (EIN 83-1623599)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-02-14
IRS object ID
202620459349100602
Schema version
2025v4.0
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)
Return2026-02-14T10:55:34-05:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN411227298PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CUMMINGS KEEGAN & CO PLLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1600 HIGHWAY 169 S STE 1400AddressLine1Txt
CitySAINT LOUIS PARKCityNm
State AbbreviationMNStateAbbreviationCd
ZIP554261218ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN831623599EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MERJENT FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlMERJBusinessNameControlTxt
Phone2314950944PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11 MAIN STREET SE SUITE 300AddressLine1Txt
CityMINNEAPOLISCityNm
State AbbreviationMNStateAbbreviationCd
ZIP55414ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJESSICA CARUSOPersonNm
Person TitleTREASURERPersonTitleTxt
Phone6129243959PhoneNum
Signature2025-01-27SignatureDt

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonPETER MADDALENAPreparerPersonNm
PTINP01273918PTIN
Phone9523452500PhoneNum
Preparation2026-02-14PreparationDt
FieldValueIRS element (for citing)
Tax2025TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$83,652FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$27,015ContriRcvdRevAndExpnssAmt
Interest On Sav Rev And Expnss$80InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$80InterestOnSavNetInvstIncmAmt
Interest On Savings Adj Net Incm$80InterestOnSavingsAdjNetIncmAmt
Total Rev And Expnss$27,095TotalRevAndExpnssAmt
Total Net Invst Incm$80TotalNetInvstIncmAmt
Total Adj Net Incm$80TotalAdjNetIncmAmt
Accounting Fees Rev And Expnss$1,250AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm$625AccountingFeesNetInvstIncmAmt
Accounting Fees Chrtbl Prps$625AccountingFeesChrtblPrpsAmt
Printing And Pub Rev And Expnss$28PrintingAndPubRevAndExpnssAmt
Printing And Pub Net Invst Incm$14PrintingAndPubNetInvstIncmAmt
Printing And Pub Dsbrs Chrtbl$14PrintingAndPubDsbrsChrtblAmt
Other Expenses Rev And Expnss$25OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm$12OtherExpensesNetInvstIncmAmt
Other Expenses Dsbrs Chrtbl$13OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$1,303TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$651TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$652TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$40,100ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$40,100ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$41,403TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$651TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$40,752TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$14,308ExcessRevenueOverExpensesAmt
Net Investment Income$0NetInvestmentIncomeAmt
Adjusted Net Income$80AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$97,960CashBOYAmt
Cash EOY$83,652CashEOYAmt
Cash EOYFMV$83,652CashEOYFMVAmt
Total Assets BOY$97,960TotalAssetsBOYAmt
Total Assets EOY$83,652TotalAssetsEOYAmt
Total Assets EOYFMV$83,652TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$97,960NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY$83,652NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY$97,960TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$83,652TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$97,960TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$83,652TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$97,960TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$14,308ExcessRevenueOverExpensesAmt
Subtotal$83,652SubtotalAmt
Tot Net Ast Or Fund Balances EOY$83,652TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$0InvestmentIncomeExciseTaxAmt

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 StateMNOrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenYes (true)Form990PFFiledWithAttyGenInd
Private Operating FoundationfalsePrivateOperatingFoundationInd
New Substantial ContributorsfalseNewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd
Website AddressWWW.MERJENTFOUNDATION.ORGWebsiteAddressTxt
Individual With BooksJESSICA CARUSOIndividualWithBooksNm
Phone2314950944PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line11 MAIN STREET SE SUITE 300AddressLine1Txt
CityMINNEAPOLISCityNm
State AbbreviationMNStateAbbreviationCd
ZIP55414ZIPCd
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
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
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (9 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
KARI KRAUSE
1 MAIN STREET SEMINNEAPOLISMN55414PRESIDENT0.50$0$0$0
MELISSA DELLWO
1 MAIN STREET SEMINNEAPOLISMN55414SECRETARY0.50$0$0$0
JESSICA CARUSO
1 MAIN STREET SE SUITE 300MINNEAPOLISMN55414TREASURER0.50$0$0$0
WILLIAM HARDING
1 MAIN STREET SEMINNEAPOLISMN55414BOARD MEMBER0.50$0$0$0
BRIAN FOX
1 MAIN STMINNEAPOLISMN55414BOARD MEMBER0.50$0$0$0
BECKY REINERT
1 MAIN STMINNEAPOLISMN55414BOARD MEMBER0.50$0$0$0
VALERIE JONES
1 MAIN STREET SEMINNEAPOLISMN55414BOARD MEMBER0.50$0$0$0
KATIE UNKE EHRENBERG
1 MAIN STREET SEMINNEAPOLISMN55414BOARD MEMBER0.50$0$0$0
SCOTT BEARD
1 MAIN STREETMINNEAPOLISMN55414BOARD MEMBER0.50$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$0AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$80,442AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$80,442TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$80,442AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$1,207CashDeemedCharitableAmt
Net Vl Noncharitable Assets$79,235NetVlNoncharitableAssetsAmt
Minimum Investment Return$3,962MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$3,962MinimumInvestmentReturnAmt
Distributable Before Adj$3,962DistributableBeforeAdjAmt
Distributable Before Ded$3,962DistributableBeforeDedAmt
Distributable As Adjusted$3,962DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$40,752ExpensesAndContributionsAmt
Qualifying Distributions$40,752QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$3,962DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$21,371ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$20,818ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$46,980ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$36,008ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$36,946ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$162,123TotalExcessDistributionCyovAmt
Qualifying Distributions$40,752QualifyingDistributionsAmt
Applied To Current Year$3,962AppliedToCurrentYearAmt
Remaining Distri From Corpus$36,790RemainingDistriFromCorpusAmt
Total Corpus$198,913TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$21,371ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$177,542ExcessDistriCyovToNextYrAmt
Excess From Year4$20,818ExcessFromYear4Amt
Excess From Year3$46,980ExcessFromYear3Amt
Excess From Year2$36,008ExcessFromYear2Amt
Excess From Year1$36,946ExcessFromYear1Amt
Excess From Current Year$36,790ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerMERJENT INCContributingManagerNm
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (18 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusCdGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmtAddress Line2RecipientUSAddress/AddressLine2Txt
2025 - SCHOLARSHIP UNIV OF ARIZONA
PO BOX 210066 ROOM 208TUCSONAZ857210066NONEPOFSCHOLARSHIP$2,500
2025 - SCHOLARSHIP UW STEVEN PT
1108 FREMONT STSTEVENS POINTWI54481NONEPOFSCHOLARSHIP$2,500
2025 - SCHOLARSHIP UNIV OF MARYLND
1109 LEE BUILDINGCOLLEGE PARKMD20740NONEPOFSCHOLARSHIP$3,5007809 REGENTS DR
COMMUNITY EMERGENCY ASST PROG
7051 BROOKLYN BLVDBROOKLYN CENTERMN55429NONEPCCHARITABLE$2,000
DOWNTOWN DAILY BREAD
234 SOUTH STREETHARRISBURGPA17101NONEPCCHARITABLE$2,000
EAST SIDE NEIGHBORHOOD - FOOD SHELV
1700 2ND ST NEMINNEAPOLISMN55413NONEPCCHARITABLE$2,000
FOOD BANK OF ALASKA
2192 VIKING DRANCHORAGEAK99501NONEPCCHARITABLE$8,000
FOOD FOR THOUGHT
6550 RAILROAD AVEFORESTVILLECA95436NONEPCCHARITABLE$1,000
KINSHIP COMMUNITY FOOD CENTER
2610 N DR MARTIN LUTHERMILWAUKEEWI53212NONEPCCHARITABLE$2,000KING JR DRIVE
NAVAJO RELIEF FUND
1310 E RIVERVIEW DRPHOENIXAZ85034NONEPCCHARITABLE$2,000
NATIVE HEALTH FOOD PANTRY
777 W SOUTHERN AVEMESAAZ85202NONEPCCHARITABLE$2,000SUITE 301
PRISM
1220 ZANE AVE NGOLDEN VALLEYMN55422NONEPCCHARITABLE$2,000
SECOND HARVEST HEARTLAND
7101 WINNETKA AVE NBROOKLYN PARKMN55428NONEPCCHARITABLE$100
SOUTH KITSAP HELPLINE
1012 MITCHELL AVEORCHARDWA98366NONEPCCHARITABLE$2,000
TEMPE COMMUNITY ACTION AGENCY
2146 E APACHE BLVDTEMPEAZ85281NONEPCCHARITABLE$2,000
THE GATHERING SOURCE
W7115 WI-16 60JUNEAUWI53039NONEPCCHARITABLE$2,000
TREES FOR TOMORROW
519 E SHERIDAN STEAGLE RIVERWI54521NONEPCCHARITABLE$500
WELD FOOD BANK
1108 H STGREELEYCO80631NONEPCCHARITABLE$2,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$40,100TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$80RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$80RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$80TotalIncomeProducingActyAmt

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 Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1MERJENT INCBusinessNameLine1Txt

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1800 WASHINGTON AVE NAddressLine1Txt
Address Line2SUITE 315AddressLine2Txt
CityMINNEAPOLISCityNm
State AbbreviationMNStateAbbreviationCd
ZIP55401ZIPCd
FieldValueIRS element (for citing)
Total Contributions$26,265TotalContributionsAmt
Person ContributionYes (X)PersonContributionInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryTAX PREP FEESCategoryTxt
Amt$1,250Amt
Net Investment Income$625NetInvestmentIncomeAmt
Disbursements Charitable Prps$625DisbursementsCharitablePrpsAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtNet Investment IncomeNetInvestmentIncomeAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
EXPENSES
MN FILING FEE$25$12$13

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