VIA-BRADELY COLLEGE OF ENGINEERING FOUNDATION: Form 990PF, tax year 2025
View the entire original 990 at ProPublica ↗
- Organization
- VIA-BRADELY COLLEGE OF ENGINEERING FOUNDATION (EIN 52-2283401)
- Tax period
- 2025-01-01 to 2025-12-31
- Filed
- 2026-07-28
- IRS object ID
- 202602099349100125
- Schema version
- 2025v4.2
- 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
- Investments Corp Stock Schedule
- Investments Other Schedule2
- Mortgages And Notes Payable Sch
- Other Assets Schedule
- Other Expenses Schedule
- Other Income Schedule2
- Other Increases Schedule
- Other Liabilities Schedule
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-07-28T16:00:38-05:00 | ReturnTs |
| Tax Period End | 2025-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 135565207 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KPMG LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1051 EAST CARY STREET SUITE 900 | AddressLine1Txt |
| City | RICHMOND | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 23219 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2025-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 522283401 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | VIA-BRADLEY COLLEGE OF ENGINEERING FOUND | BusinessNameLine1Txt |
| Business Name Line2 | C/O FIRST PREMIER BANK TRUST DEPARTMENT | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | VIA- | BusinessNameControlTxt |
| Phone | 5407748800 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 500 S MINNESOTA | AddressLine1Txt |
| City | SIOUX FALLS | CityNm |
| State Abbreviation | SD | StateAbbreviationCd |
| ZIP | 57104 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JOHN G ROCOVICH JR | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 5407748800 | PhoneNum |
| Signature | 2026-07-28 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | CHRISTINE G TAUCHEN | PreparerPersonNm |
| PTIN | P01320000 | PTIN |
| Phone | 8047824200 | PhoneNum |
| Preparation | 2026-07-27 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2025 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $32,054,157 | FMVAssetsEOYAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contri Rcvd Rev And Expnss | $180,000 | ContriRcvdRevAndExpnssAmt |
| Interest On Sav Rev And Expnss | $2,984 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $96,024 | InterestOnSavNetInvstIncmAmt |
| Dividends Rev And Expnss | $272,745 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $285,747 | DividendsNetInvstIncmAmt |
| Gross Rents Rev And Expnss | $1,873,168 | GrossRentsRevAndExpnssAmt |
| Gross Rents Net Invst Incm | $1,873,168 | GrossRentsNetInvstIncmAmt |
| Net Rental Income Or Loss | $899,127 | NetRentalIncomeOrLossAmt |
| Net Gain Sale Ast Rev And Expnss | $930,664 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $2,777,415 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $930,664 | CapGainNetIncmNetInvstIncmAmt |
| Other Income Rev And Expnss | $661,175 | OtherIncomeRevAndExpnssAmt |
| Other Income Net Invst Incm | $55,625 | OtherIncomeNetInvstIncmAmt |
| Other Income Adj Net Incm | $0 | OtherIncomeAdjNetIncmAmt |
| Total Rev And Expnss | $3,920,736 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $3,241,228 | TotalNetInvstIncmAmt |
| Total Adj Net Incm | $0 | TotalAdjNetIncmAmt |
| Comp Ofcr Dir Trst Rev And Expnss | $0 | CompOfcrDirTrstRevAndExpnssAmt |
| Comp Ofcr Dir Trst Net Invst Incm | $0 | CompOfcrDirTrstNetInvstIncmAmt |
| Comp Ofcr Dir Trst Adj Net Incm | $0 | CompOfcrDirTrstAdjNetIncmAmt |
| Comp Ofcr Dir Trst Dsbrs Chrtbl | $0 | CompOfcrDirTrstDsbrsChrtblAmt |
| Accounting Fees Rev And Expnss | $130,484 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $120,356 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Adj Net Incm | $0 | AccountingFeesAdjNetIncmAmt |
| Accounting Fees Chrtbl Prps | $0 | AccountingFeesChrtblPrpsAmt |
| Interest Rev And Expnss | $505,525 | InterestRevAndExpnssAmt |
| Interest Net Invst Incm | $300,695 | InterestNetInvstIncmAmt |
| Interest Adj Net Incm | $0 | InterestAdjNetIncmAmt |
| Interest Dsbrs Chrtbl | $0 | InterestDsbrsChrtblAmt |
| Taxes Rev And Expnss | $38,981 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $488 | TaxesNetInvstIncmAmt |
| Taxes Adj Net Incm | $0 | TaxesAdjNetIncmAmt |
| Taxes Dsbrs Chrtbl | $0 | TaxesDsbrsChrtblAmt |
| Deprec And Dpltn Rev And Expnss | $374,982 | DeprecAndDpltnRevAndExpnssAmt |
| Deprec And Dpltn Net Invst Incm | $374,982 | DeprecAndDpltnNetInvstIncmAmt |
| Deprec And Dpltn Adj Net Incm | $0 | DeprecAndDpltnAdjNetIncmAmt |
| Other Expenses Rev And Expnss | $626,888 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $653,892 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Adj Net Incm | $0 | OtherExpensesAdjNetIncmAmt |
| Other Expenses Dsbrs Chrtbl | $0 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $1,676,860 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $1,450,413 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Adj Net Incm | $0 | TotOprExpensesAdjNetIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $0 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $1,230,326 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $1,200,000 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $2,907,186 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $1,450,413 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Adj Net Incm | $0 | TotalExpensesAdjNetIncmAmt |
| Total Expenses Dsbrs Chrtbl | $1,200,000 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $1,013,550 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $1,790,815 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $0 | AdjustedNetIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sav And Temp Cash Invst BOY | $1,508,722 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $2,082,061 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $2,082,061 | SavAndTempCashInvstEOYFMVAmt |
| Other Nts And Loans Rcvbl | $1,000,000 | OtherNtsAndLoansRcvblAmt |
| Other Rcvbl Allwnc Dbtfl Acct | $0 | OtherRcvblAllwncDbtflAcctAmt |
| Other Nts And Loans Rcvbl BOY | $1,000,000 | OtherNtsAndLoansRcvblBOYAmt |
| Other Nts And Loans Rcvbl EOY | $1,000,000 | OtherNtsAndLoansRcvblEOYAmt |
| Other Nts And Loans Rcvbl EOYFMV | $1,000,000 | OtherNtsAndLoansRcvblEOYFMVAmt |
| Prepaid Expenses BOY | $45,203 | PrepaidExpensesBOYAmt |
| Prepaid Expenses EOY | $41,683 | PrepaidExpensesEOYAmt |
| Prepaid Expenses EOYFMV | $41,683 | PrepaidExpensesEOYFMVAmt |
| Corporate Stock BOY | $10,991,984 | CorporateStockBOYAmt |
| Corporate Stock EOY | $11,166,798 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $11,166,798 | CorporateStockEOYFMVAmt |
| Invst Land Cost Or Other Basis | $16,459,969 | InvstLandCostOrOtherBasisAmt |
| Invst Land Accum Depreciation | $7,645,343 | InvstLandAccumDepreciationAmt |
| Land Bldg Investments BOY | $9,189,608 | LandBldgInvestmentsBOYAmt |
| Land Bldg Investments EOY | $8,814,626 | LandBldgInvestmentsEOYAmt |
| Land Bldg Investments EOYFMV | $8,814,626 | LandBldgInvestmentsEOYFMVAmt |
| Other Investments BOY | $5,739,646 | OtherInvestmentsBOYAmt |
| Other Investments EOY | $6,599,323 | OtherInvestmentsEOYAmt |
| Other Investments EOYFMV | $6,599,323 | OtherInvestmentsEOYFMVAmt |
| Other Assets BOY | $2,366,466 | OtherAssetsBOYAmt |
| Other Assets EOY | $2,349,666 | OtherAssetsEOYAmt |
| Other Assets EOYFMV | $2,349,666 | OtherAssetsEOYFMVAmt |
| Total Assets BOY | $30,841,629 | TotalAssetsBOYAmt |
| Total Assets EOY | $32,054,157 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $32,054,157 | TotalAssetsEOYFMVAmt |
| Accounts Payable BOY | $113,023 | AccountsPayableBOYAmt |
| Accounts Payable EOY | $157,011 | AccountsPayableEOYAmt |
| Grants Payable BOY | $602,549 | GrantsPayableBOYAmt |
| Mortgages And Notes Payable BOY | $14,125,785 | MortgagesAndNotesPayableBOYAmt |
| Mortgages And Notes Payable EOY | $13,589,997 | MortgagesAndNotesPayableEOYAmt |
| Other Liabilities BOY | $2,091,967 | OtherLiabilitiesBOYAmt |
| Other Liabilities EOY | $2,081,156 | OtherLiabilitiesEOYAmt |
| Total Liabilities BOY | $16,933,324 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $15,828,164 | TotalLiabilitiesEOYAmt |
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
| No Donor Rstr Net Assests BOY | $13,908,305 | NoDonorRstrNetAssestsBOYAmt |
| No Donor Rstr Net Assests EOY | $16,225,993 | NoDonorRstrNetAssestsEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $13,908,305 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $16,225,993 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $30,841,629 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $32,054,157 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $13,908,305 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $1,013,550 | ExcessRevenueOverExpensesAmt |
| Other Increases | $1,304,138 | OtherIncreasesAmt |
| Subtotal | $16,225,993 | SubtotalAmt |
| Other Decreases | $0 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $16,225,993 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (4 entries)
| PropertyPropertyDesc | SoldSoldDt | Gross Sales PriceGrossSalesPriceAmt | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt | How AcquiredHowAcquiredCd |
|---|---|---|---|---|---|---|
| ST CAPITAL LOSS - PUBLICLY TRADED SECURITIES | 2025-12-31 | $535,696 | $446,969 | $88,727 | $88,727 | |
| LT CAPITAL LOSS - PUBLICLY TRADED SECURITIES | 2025-12-31 | $2,241,409 | $1,397,898 | $843,511 | $843,511 | |
| CAPITAL GAIN DISTRIBUTIONS | $310 | $310 | $310 | |||
| OTHER PROCEEDS | -$1,884 | -$1,884 | P |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $930,664 | CapitalGainNetIncomeAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $24,892 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtotal | $24,892 | SubtotalAmt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $24,892 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $9,826 | EstimatedPlusOvpmtIncmTxAmt |
| Exempt Frgn Org Tax Wthld At Srce | $0 | ExemptFrgnOrgTaxWthldAtSrceAmt |
| Extsn Request Income Tax Paid | $26,000 | ExtsnRequestIncomeTaxPaidAmt |
| Backup Withholding Withheld | $0 | BackupWithholdingWithheldAmt |
| Total Payments And Credits | $35,826 | TotalPaymentsAndCreditsAmt |
| Es Penalty | $0 | EsPenaltyAmt |
| Overpayment | $10,934 | OverpaymentAmt |
| Applied To ES Tax | $10,934 | AppliedToESTaxAmt |
| Refund | $0 | RefundAmt |
Statements Regarding Acty StatementsRegardingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Acty | 0 | LegislativePoliticalActyInd |
| More Than100 Spent | 0 | MoreThan100SpentInd |
| Form1120 POL Filed | 0 | Form1120POLFiledInd |
| Section4955 Organization Tax | $0 | Section4955OrganizationTaxAmt |
| Section4955 Managers Tax | $0 | Section4955ManagersTaxAmt |
| Tax Reimbursed | $0 | TaxReimbursedAmt |
| Activities Not Previously Rpt | 0 | ActivitiesNotPreviouslyRptInd |
| Changes To Articles Or Bylaws | 0 | ChangesToArticlesOrBylawsInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | Yes (1) | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (1) | AtLeast5000InAssetsInd |
| Org Report Or Register State | SD | OrgReportOrRegisterStateCd |
| Form990 PF Filed With Atty Gen | Yes (1) | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | 0 | PrivateOperatingFoundationInd |
| New Substantial Contributors | 0 | NewSubstantialContributorsInd |
| Own Controlled Entity | 0 | OwnControlledEntityInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (1) | ComplyWithPublicInspRqrInd |
| Website Address | N/A | WebsiteAddressTxt |
| Individual With Books | THE FOUNDATION CO FPB | IndividualWithBooksNm |
| Phone | 6053351786 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 500 S MINNESOTA | AddressLine1Txt |
| City | SIOUX FALLS | CityNm |
| State Abbreviation | SD | StateAbbreviationCd |
| ZIP | 57104 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Accounts Question | 0 | ForeignAccountsQuestionInd |
Statements Regarding Acty4720 StatementsRegardingActy4720Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exch Disqualified Prsn | 0 | SaleOrExchDisqualifiedPrsnInd |
| Brrw Or Lend Disqualified Prsn | 0 | BrrwOrLendDisqualifiedPrsnInd |
| Furn Goods Disqualified Prsn | 0 | FurnGoodsDisqualifiedPrsnInd |
| Pay Comp Disqualified Prsn | 0 | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | 0 | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | 0 | PaymentToGovernmentOfficialInd |
| Uncorrected Prior Acts | 0 | UncorrectedPriorActsInd |
| Undistributed Income PY | 0 | UndistributedIncomePYInd |
| Business Holdings | 0 | BusinessHoldingsInd |
| Jeopardy Investments | 0 | JeopardyInvestmentsInd |
| Uncorrected PY Jeopardy Invst | 0 | UncorrectedPYJeopardyInvstInd |
| Influence Legislation | 0 | InfluenceLegislationInd |
| Influence Election | 0 | InfluenceElectionInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Noncharitable Purpose | 0 | NoncharitablePurposeInd |
| Transactions Fail To Qlfy As Exc | 0 | TransactionsFailToQlfyAsExcInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp
Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (5 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|---|---|---|---|
| DAVID G HOTTMANN | ||||||||
| 708 EAST ST ANDREWS DRIVE | SIOUX FALLS | SD | 571084669 | DIRECTOR/SECRETARY | 1.00 | $0 | $0 | $0 |
| FREDERICK P STRATTON JR | ||||||||
| 9608 N JUNIPER STREET | MEQUON | WI | 50392 | DIRECTOR | 1.00 | $0 | $0 | $0 |
| ELIZABETH CLINE | ||||||||
| PO BOX 797 | FINCASTLE | VA | 24090 | DIRECTOR | 1.00 | $0 | $0 | $0 |
| JOHN G ROCOVICH JR | ||||||||
| 5264 FALCON RIDGE ROAD | ROANOKE | VA | 24018 | DIRECTOR/PRESIDENT | 1.00 | $0 | $0 | $0 |
| DENNIS A BARBOUR | ||||||||
| 4415 ELECTRIC ROAD | ROANOKE | VA | 24108 | ASSISTANT SECRETARY | 1.00 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Hghst Pd Empl Or NONE | NONE | CompOfHghstPdEmplOrNONETxt |
| Other Employee Paid Over50k | 0 | OtherEmployeePaidOver50kCnt |
Compensation Of Hghst Pd Cntrct CompensationOfHghstPdCntrctGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Service TypeServiceTypeTxt | CompensationCompensationAmt |
|---|---|---|---|---|---|
| KPMG LLP | |||||
| 1051 EAST CARY STREET SUITE 900 | RICHMOND | VA | 23219 | ACCOUNTING | $101,287 |
| KLINGENSTEIN FIELDS ADVISORS | |||||
| 125 PARK AVENUE | NEW YORK | NY | 10017 | INVESTMENT MANAGEMENT | $52,415 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contractor Paid Over50k | 0 | ContractorPaidOver50kCnt |
Sum Of Program Related Invst SumOfProgramRelatedInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $14,569,877 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $3,484,513 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $2,564,699 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $20,619,089 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $20,619,089 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $309,286 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $20,309,803 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $1,015,490 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $1,015,490 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $24,892 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $24,892 | TotalTaxAmt |
| Distributable Before Adj | $990,598 | DistributableBeforeAdjAmt |
| Recoveries Qualfied Distri | $0 | RecoveriesQualfiedDistriAmt |
| Distributable Before Ded | $990,598 | DistributableBeforeDedAmt |
| Deduction From Distributable | $0 | DeductionFromDistributableAmt |
| Distributable As Adjusted | $990,598 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $1,200,000 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $0 | ProgramRelatedInvstTotalAmt |
| Qualifying Distributions | $1,200,000 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $990,598 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $0 | UndistributedIncomePYAmt |
| Total For Prior Years | $0 | TotalForPriorYearsAmt |
| Excess Distribution Cyov Yr5 | $2,804,235 | ExcessDistributionCyovYr5Amt |
| Excess Distribution Cyov Yr4 | $449,859 | ExcessDistributionCyovYr4Amt |
| Excess Distribution Cyov Yr3 | $992,864 | ExcessDistributionCyovYr3Amt |
| Excess Distribution Cyov Yr2 | $1,428,963 | ExcessDistributionCyovYr2Amt |
| Excess Distribution Cyov Yr1 | $631,681 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $6,307,602 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $1,200,000 | QualifyingDistributionsAmt |
| Applied To Year1 | $0 | AppliedToYear1Amt |
| Applied To Prior Years | $0 | AppliedToPriorYearsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $990,598 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $209,402 | RemainingDistriFromCorpusAmt |
| Excess Distri Cyov App CY Corpus | $0 | ExcessDistriCyovAppCYCorpusAmt |
| Excess Distribution Cyov App CY | $0 | ExcessDistributionCyovAppCYAmt |
| Total Corpus | $6,517,004 | TotalCorpusAmt |
| Prior Year Undistributed Incm | $0 | PriorYearUndistributedIncmAmt |
| Prior Year Deficiency Or Tax | $0 | PriorYearDeficiencyOrTaxAmt |
| Taxable1 | $0 | Taxable1Amt |
| Taxable2 | $0 | Taxable2Amt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Corpus Distri170b1 E Or4942g3 | $0 | CorpusDistri170b1EOr4942g3Amt |
| Excess Distri Cyov From Yr5 | $2,804,235 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $3,712,769 | ExcessDistriCyovToNextYrAmt |
| Excess From Year4 | $449,859 | ExcessFromYear4Amt |
| Excess From Year3 | $992,864 | ExcessFromYear3Amt |
| Excess From Year2 | $1,428,963 | ExcessFromYear2Amt |
| Excess From Year1 | $631,681 | ExcessFromYear1Amt |
| Excess From Current Year | $209,402 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | VIRGINIA TECH | BusinessNameLine1Txt |
Recipient US Address RecipientUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 233 BURRUSS HALL | AddressLine1Txt |
| City | BLACKSBURG | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 240010079 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Relationship | NONE | RecipientRelationshipTxt |
| Recipient Foundation Status | PC | RecipientFoundationStatusCd |
| Grant Or Contribution Purpose | EDUCATIONAL | GrantOrContributionPurposeTxt |
| Amt | $1,200,000 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $1,200,000 | TotalGrantOrContriPdDurYrAmt |
| Total Grant Or Contri Apprv Fut | $0 | TotalGrantOrContriApprvFutAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $2,984 | ExclusionAmt |
Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $272,745 | ExclusionAmt |
Net Rntl Incm Re Debt Fincd Prop NetRntlIncmReDebtFincdPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 16 | ExclusionCd |
| Exclusion | $899,127 | ExclusionAmt |
Other Investment Income OtherInvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 18 | ExclusionCd |
| Exclusion | $661,175 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 18 | ExclusionCd |
| Exclusion | $930,664 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $0 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | $2,766,695 | ExclusionAmt |
| Related Or Exempt Function Incm | $0 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $2,766,695 | TotalIncomeProducingActyAmt |
Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Nonchrtbl EO | 0 | TrnsfrOfCashToNonchrtblEOInd |
| Trnsfr Other Asset Nonchrtbl EO | 0 | TrnsfrOtherAssetNonchrtblEOInd |
| Sales Or Exchanges Of Assets | 0 | SalesOrExchangesOfAssetsInd |
| Purchase Of Assets Nonchrtbl EO | 0 | PurchaseOfAssetsNonchrtblEOInd |
| Rental Of Facilities Oth Assets | 0 | RentalOfFacilitiesOthAssetsInd |
| Reimbursement Arrangements | 0 | ReimbursementArrangementsInd |
| Loans Or Loan Guarantees | 0 | LoansOrLoanGuaranteesInd |
| Performance Of Services Etc | 0 | PerformanceOfServicesEtcInd |
| Sharing Of Facilities Etc | 0 | SharingOfFacilitiesEtcInd |
| Relationships Nonchrtbl EO | Yes (1) | RelationshipsNonchrtblEOInd |
Relationship Schedule Detail RelationshipScheduleDetail (2 entries)
| Organization TypeOrganizationTypeDesc | Relationship DescriptionRelationshipDescriptionTxt |
|---|---|
| OGLETREE RESOURCES CORPORATION | |
| 501(C)(4) | SHARE ONE DIRECTOR |
| HARVEY W PETERS (VA) HOLDING CORPORATION | |
| 501(C)(2) | AFFILIATED ENTITY |
Schedule B IRS990ScheduleB
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| General Rule | Yes (X) | GeneralRuleInd |
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | 1 | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | EDWARD BECHER VIA | BusinessNameLine1Txt |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6541 TALLWOOD DRIVE | AddressLine1Txt |
| City | ROANOKE | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 24018 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | $180,000 | TotalContributionsAmt |
| Person Contribution | Yes (X) | PersonContributionInd |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail (2 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Adjusted Net IncomeAdjustedNetIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|---|
| KPMG | $101,287 | $91,159 | $0 | $0 |
| OTHER ACCOUNTING FEES | $29,197 | $29,197 | $0 | $0 |
Investments Corp Stock Schedule InvestmentsCorpStockSchedule
Investments Corporate Stock InvestmentsCorporateStockGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Stock | CORPORATE STOCK | StockNm |
| EOY Book Value | $11,166,798 | EOYBookValueAmt |
| EOYFMV | $11,166,798 | EOYFMVAmt |
Investments Other Schedule2 InvestmentsOtherSchedule2
Investments Other InvestmentsOtherGrp (4 entries)
| Category Or ItemCategoryOrItemTxt | Listed At Cost Or FMVListedAtCostOrFMVCd | Book ValueBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|---|
| AXON A-2 INVESTORS, LLC | FMV | $159,339 | $159,339 |
| BMO WEALTH MANAGEMENT | FMV | $3,679,929 | $3,679,929 |
| IRIDIAN PRIVATE BUSINESS | FMV | $1,532,626 | $1,532,626 |
| OAKTREE GLOBAL | FMV | $1,227,429 | $1,227,429 |
Mortgages And Notes Payable Sch MortgagesAndNotesPayableSch
Note Payable NotePayableGrp (3 entries)
| Insider RelationshipInsiderRelationshipTxt | Loan OriginalLoanOriginalAmt | Balance DueBalanceDueAmt | NoteNoteDt | Loan MaturityLoanMaturityDt | Repayment TermsRepaymentTermsTxt | InterestInterestRt | Security Provided BorrowerSecurityProvidedBorrowerTxt | Loan PurposeLoanPurposeTxt | Lender ConsiderationLenderConsiderationDesc | Consideration FMVConsiderationFMVAmt |
|---|---|---|---|---|---|---|---|---|---|---|
| HARVEY W PETERS RESEARCH FOUNDATION | ||||||||||
| AFFILIATED ENTITY | $4,867,000 | $3,196,880 | 2012-12 | 2025-12 | INTEREST PAYMENTS DUE MONTHLY; OUTSTANDING PRINCIPAL DUE UPON MATURITY. | 6.640000000000 | NONE | PROVIDE MONEY TO OGLETREE IN ORDER TO FULFILL ITS EXEMPT PURPOSE. | CASH | $4,867,000 |
| ATLANTIC UNION BANK | ||||||||||
| NONE | $3,150,000 | $3,040,053 | 2016-04 | 2026-04 | 119 MONTHLY PAYMENTS OF $20,032 AND FINAL INSTALLMENT OF $2,158,208. | 2.340000000000 | DEED ON REAL ESTATE KNOWN AS LOT C KNOLLWOOD & LOT A KNOLLWOOD | REFINANCE EXISTING REAL ESTATE LOAN AND FINANCE IMPROVEMENTS. | CASH | |
| NATIONAL BANK | ||||||||||
| NONE | $8,960,000 | $7,353,064 | 2009-10 | 2035-11 | JUNE 1, 2021 - 120 MONTHLY PRINCIPAL AND INTEREST PAYMENTS OF $49,692. | 3.000000000000 | DEED OF TRUST ON VE HOLDINGS LLC RESEARCH BUILDING | PAY DOWN BMO LINE OF CREDIT AND FINANCE VE HOLDINGS LLC CONSTRUCTION COSTS | CASH | |
Other Assets Schedule OtherAssetsSchedule
Other Assets Schedule OtherAssetsScheduleGrp (7 entries)
| DescDesc | BOY Book ValueBOYBookValueAmt | EOY Book ValueEOYBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|---|
| DIVIDEND & INTEREST RECEIVABLE | $5,067 | $5,736 | $5,736 |
| INTEREST RECEIVABLE - HWPRF | $174,516 | $202,816 | $202,816 |
| FEDERAL EXCISE TAX RECEIVABLE | $6,166 | ||
| DUE FROM MEMORIAL | $18,000 | $18,000 | $18,000 |
| LEASE RECEIVABLE | $127,379 | $109,396 | $109,396 |
| RIGHT TO USE ASSET | $2,035,338 | $2,011,257 | $2,011,257 |
| DUE TO BROKER | $0 | $2,461 | $2,461 |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (13 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Adjusted Net IncomeAdjustedNetIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|---|
| ADMINISTRATIVE EXPENSES | $133,469 | $133,469 | $0 | $0 |
| AMORTIZATION EXPENSE - RENTAL | $5,484 | $5,484 | $0 | $0 |
| INSURANCE - RENTAL | $18,562 | $18,562 | $0 | $0 |
| INVESTMENT MANAGEMENT FEES | $145,787 | $145,787 | $0 | $0 |
| LAND LEASE PAYMENT - RENTAL | $95,978 | $95,978 | $0 | $0 |
| LANDSCAPING FEES - RENTAL | $26,534 | $26,534 | $0 | $0 |
| MAINTENANCE EXPENSE - RENTAL | $87,400 | $87,400 | $0 | $0 |
| MANAGEMENT FEES - RENTAL | $34,144 | $34,144 | $0 | $0 |
| MISCELLANEOUS EXPENSE | $65,400 | $65,400 | $0 | $0 |
| UTILITIES - RENTAL | $14,013 | $14,013 | $0 | $0 |
| UTILITIES/RENT EXPENSES | $117 | $117 | $0 | $0 |
| OTHER DEDUCTIONS- IRIDIAN PRIVATE BUSINESS VALUE EQUITY, L.P. | $0 | $18,177 | $0 | $0 |
| OTHER DEDUCTIONS- OAKTREE GLOBAL HIGH YIELD BOND FUND, L.P. | $0 | $8,827 | $0 | $0 |
Other Income Schedule2 OtherIncomeSchedule2
Other Income Detail OtherIncomeDetail (8 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt |
|---|---|---|
| INTEREST-HARVEY W PETERS RESEARCH FOUNDATION LOAN | $28,300 | $28,300 |
| OTHER INCOME | $632,875 | $0 |
| OTHER INCOME- IRIDIAN PRIVATE BUSINESS VALUE EQUITY, L.P. | $0 | $11,794 |
| OTHER INCOME- OAKTREE GLOBAL HIGH YIELD BOND FUND, L.P. | $0 | $15,134 |
| ST CAPITAL LOSS - IRIDIAN PRIVATE BUSINESS VALUE EQUITY, L.P. | $0 | -$30,613 |
| LT CAPITAL GAIN - IRIDIAN PRIVATE BUSINESS VALUE EQUITY, L.P. | $0 | $4,618 |
| ST CAPITAL GAIN - OAKTREE GLOBAL HIGH YIELD BOND FUND, L.P. | $0 | $12,073 |
| LT CAPITAL GAIN - OAKTREE GLOBAL HIGH YIELD BOND FUND, L.P. | $0 | $14,319 |
Other Increases Schedule OtherIncreasesSchedule
Other Increases Detail OtherIncreasesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | UNREALIZED GAIN | Desc |
| Amt | $1,304,138 | Amt |
Other Liabilities Schedule OtherLiabilitiesSchedule
Other Liabilities Detail OtherLiabilitiesDetail (2 entries)
| DescDesc | BOY Book ValueBOYBookValueAmt | EOY Book ValueEOYBookValueAmt |
|---|---|---|
| UNEARNED RENTAL INCOME | $56,629 | $56,629 |
| LEASE LIABILITY | $2,035,338 | $2,024,527 |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail (3 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Adjusted Net IncomeAdjustedNetIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|---|
| REAL ESTATE TAXES | $7,545 | $0 | $0 | $0 |
| FEDERAL EXCISE TAXES | $31,436 | $0 | $0 | $0 |
| FOREIGN TAXES- IRIDIAN PRIVATE BUSINESS VALUE EQUITY, L.P. | $0 | $488 | $0 | $0 |
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