NAGEL FOUNDATION: Form 990PF, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
NAGEL FOUNDATION (EIN 84-1285137)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-09-22
IRS object ID
202642659349101204
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 ReturnHeader

FieldValueIRS element (for citing)
Return2026-09-22T16:35:11-05:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN423603499PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1EIDE BAILLY ADVISORY LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line12950 E HARMONY RD STE 290AddressLine1Txt
CityFORT COLLINSCityNm
State AbbreviationCOStateAbbreviationCd
ZIP805283429ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN841285137EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1NAGEL FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlNAGEBusinessNameControlTxt
Phone3033761401PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11225 17TH ST 2440AddressLine1Txt
CityDENVERCityNm
State AbbreviationCOStateAbbreviationCd
ZIP80202ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonRALPH J NAGELPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone3033761400PhoneNum
Signature2026-09-22SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonKYLE FRITCHPreparerPersonNm
PTINP01313374PTIN
Phone9702238825PhoneNum
Preparation2026-09-21PreparationDt
FieldValueIRS element (for citing)
Tax2025TaxYr

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$42,113,814FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$300,000ContriRcvdRevAndExpnssAmt
Interest On Sav Rev And Expnss$92InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$92InterestOnSavNetInvstIncmAmt
Dividends Rev And Expnss$728,815DividendsRevAndExpnssAmt
Dividends Net Invst Incm$728,815DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss$313,147NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$646,543GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$313,147CapGainNetIncmNetInvstIncmAmt
Other Income Rev And Expnss-$402,658OtherIncomeRevAndExpnssAmt
Other Income Net Invst Incm$0OtherIncomeNetInvstIncmAmt
Total Rev And Expnss$939,396TotalRevAndExpnssAmt
Total Net Invst Incm$1,042,054TotalNetInvstIncmAmt
Comp Ofcr Dir Trst Rev And Expnss$0CompOfcrDirTrstRevAndExpnssAmt
Comp Ofcr Dir Trst Net Invst Incm$0CompOfcrDirTrstNetInvstIncmAmt
Comp Ofcr Dir Trst Dsbrs Chrtbl$0CompOfcrDirTrstDsbrsChrtblAmt
Legal Fees Rev And Expnss$2,410LegalFeesRevAndExpnssAmt
Legal Fees Net Invst Incm$0LegalFeesNetInvstIncmAmt
Legal Fees Dsbrs Chrtbl$2,410LegalFeesDsbrsChrtblAmt
Accounting Fees Rev And Expnss$8,085AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm$3,100AccountingFeesNetInvstIncmAmt
Accounting Fees Chrtbl Prps$2,485AccountingFeesChrtblPrpsAmt
Other Prof Fees Rev And Expnss$2,100OtherProfFeesRevAndExpnssAmt
Other Prof Fees Net Invst Incm$0OtherProfFeesNetInvstIncmAmt
Other Prof Fees Dsbrs Chrtbl$2,100OtherProfFeesDsbrsChrtblAmt
Taxes Rev And Expnss$70,000TaxesRevAndExpnssAmt
Taxes Net Invst Incm$0TaxesNetInvstIncmAmt
Taxes Dsbrs Chrtbl$0TaxesDsbrsChrtblAmt
Other Expenses Rev And Expnss$15,376OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm$0OtherExpensesNetInvstIncmAmt
Other Expenses Dsbrs Chrtbl$15,376OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$97,971TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$3,100TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$22,371TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$1,555,000ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$1,555,000ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$1,652,971TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$3,100TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$1,577,371TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$713,575ExcessRevenueOverExpensesAmt
Net Investment Income$1,038,954NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$1,021,868SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$440,444SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$440,444SavAndTempCashInvstEOYFMVAmt
Corporate Stock BOY$1,160,131CorporateStockBOYAmt
Corporate Stock EOY$1,160,131CorporateStockEOYAmt
Corporate Stock EOYFMV$3,070,186CorporateStockEOYFMVAmt
Other Investments BOY$21,279,472OtherInvestmentsBOYAmt
Other Investments EOY$21,147,321OtherInvestmentsEOYAmt
Other Investments EOYFMV$38,603,184OtherInvestmentsEOYFMVAmt
Total Assets BOY$23,461,471TotalAssetsBOYAmt
Total Assets EOY$22,747,896TotalAssetsEOYAmt
Total Assets EOYFMV$42,113,814TotalAssetsEOYFMVAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Capital Stock BOY$0CapitalStockBOYAmt
Capital Stock EOY$0CapitalStockEOYAmt
Additional Paid In Capital BOY$0AdditionalPaidInCapitalBOYAmt
Additional Paid In Capital EOY$0AdditionalPaidInCapitalEOYAmt
Retained Earning BOY$23,461,471RetainedEarningBOYAmt
Retained Earning EOY$22,747,896RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$23,461,471TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$22,747,896TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$23,461,471TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$22,747,896TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$23,461,471TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$713,575ExcessRevenueOverExpensesAmt
Other Increases$0OtherIncreasesAmt
Subtotal$22,747,896SubtotalAmt
Other Decreases$0OtherDecreasesAmt
Tot Net Ast Or Fund Balances EOY$22,747,896TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp

FieldValueIRS element (for citing)
PropertyPUBLICLY TRADED SECURITIESPropertyDesc
Gross Sales Price$646,543GrossSalesPriceAmt
Cost Or Other Basis$333,396CostOrOtherBasisAmt
Gain Or Loss$313,147GainOrLossAmt
Gains Minus Excess Or Losses$313,147GainsMinusExcessOrLossesAmt
FieldValueIRS element (for citing)
Capital Gain Net Income$313,147CapitalGainNetIncomeAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$14,441InvestmentIncomeExciseTaxAmt
Tax Under Section511$0TaxUnderSection511Amt
Subtotal$14,441SubtotalAmt
Subtitle A Tax$0SubtitleATaxAmt
Tax Based On Investment Income$14,441TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$41,850EstimatedPlusOvpmtIncmTxAmt
Exempt Frgn Org Tax Wthld At Srce$0ExemptFrgnOrgTaxWthldAtSrceAmt
Extsn Request Income Tax Paid$0ExtsnRequestIncomeTaxPaidAmt
Backup Withholding Withheld$0BackupWithholdingWithheldAmt
Total Payments And Credits$41,850TotalPaymentsAndCreditsAmt
Es Penalty$0EsPenaltyAmt
Overpayment$27,409OverpaymentAmt
Applied To ES Tax$27,409AppliedToESTaxAmt
Refund$0RefundAmt

Statements Regarding Acty StatementsRegardingActyGrp

FieldValueIRS element (for citing)
Legislative Political Acty0LegislativePoliticalActyInd
More Than100 Spent0MoreThan100SpentInd
Form1120 POL Filed0Form1120POLFiledInd
Section4955 Organization Tax$0Section4955OrganizationTaxAmt
Section4955 Managers Tax$0Section4955ManagersTaxAmt
Tax Reimbursed$0TaxReimbursedAmt
Activities Not Previously Rpt0ActivitiesNotPreviouslyRptInd
Changes To Articles Or Bylaws0ChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over LimitYes (1)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (1)Form990TFiledInd
Organization Dissolved Etc0OrganizationDissolvedEtcInd
Section508e Rqr SatisfiedYes (1)Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (1)AtLeast5000InAssetsInd
Org Report Or Register StateCOOrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenYes (1)Form990PFFiledWithAttyGenInd
Private Operating Foundation0PrivateOperatingFoundationInd
New Substantial Contributors0NewSubstantialContributorsInd
Own Controlled Entity0OwnControlledEntityInd
Donor Advised Fund0DonorAdvisedFundInd
Comply With Public Insp RqrYes (1)ComplyWithPublicInspRqrInd
Website AddressN/AWebsiteAddressTxt
Individual With BooksNAGEL FOUNDATIONIndividualWithBooksNm
Phone3033761401PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line11225 17TH STREET SUITE 2440AddressLine1Txt
CityDENVERCityNm
State AbbreviationCOStateAbbreviationCd
ZIP80202ZIPCd
FieldValueIRS element (for citing)
Foreign Accounts Question0ForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

FieldValueIRS element (for citing)
Sale Or Exch Disqualified Prsn0SaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified Prsn0BrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified Prsn0FurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified Prsn0PayCompDisqualifiedPrsnInd
Transfer Ast Disqualified Prsn0TransferAstDisqualifiedPrsnInd
Payment To Government Official0PaymentToGovernmentOfficialInd
Uncorrected Prior Acts0UncorrectedPriorActsInd
Undistributed Income PY0UndistributedIncomePYInd
Business Holdings0BusinessHoldingsInd
Jeopardy Investments0JeopardyInvestmentsInd
Uncorrected PY Jeopardy Invst0UncorrectedPYJeopardyInvstInd
Influence Legislation0InfluenceLegislationInd
Influence Election0InfluenceElectionInd
Grants To Individuals0GrantsToIndividualsInd
Grants To Organizations0GrantsToOrganizationsInd
Noncharitable Purpose0NoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonRALPH J NAGELPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11225 17TH ST SUITE 2440AddressLine1Txt
CityDENVERCityNm
State AbbreviationCOStateAbbreviationCd
ZIP80202ZIPCd
FieldValueIRS element (for citing)
TitlePRESIDENTTitleTxt
Average Hrs Per Wk Devoted To Pos1.00AverageHrsPerWkDevotedToPosRt
Compensation$0CompensationAmt
Employee Benefit Program$0EmployeeBenefitProgramAmt
Expense Account Other Allwnc$0ExpenseAccountOtherAllwncAmt
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Other Employee Paid Over50k0OtherEmployeePaidOver50kCnt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt
Contractor Paid Over50k0ContractorPaidOver50kCnt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$39,647,646AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$1,273,298AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$40,920,944TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Acquisition Indebtedness$0AcquisitionIndebtednessAmt
Adjusted Total FMV Of Unused Ast$40,920,944AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$613,814CashDeemedCharitableAmt
Net Vl Noncharitable Assets$40,307,130NetVlNoncharitableAssetsAmt
Minimum Investment Return$2,015,357MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$2,015,357MinimumInvestmentReturnAmt
Tax Based On Investment Income$14,441TaxBasedOnInvestmentIncomeAmt
Total Tax$14,441TotalTaxAmt
Distributable Before Adj$2,000,916DistributableBeforeAdjAmt
Recoveries Qualfied Distri$0RecoveriesQualfiedDistriAmt
Distributable Before Ded$2,000,916DistributableBeforeDedAmt
Deduction From Distributable$0DeductionFromDistributableAmt
Distributable As Adjusted$2,000,916DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$1,577,371ExpensesAndContributionsAmt
Program Related Invst Total$0ProgramRelatedInvstTotalAmt
Qualifying Distributions$1,577,371QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$2,000,916DistributableAsAdjustedAmt
Undistributed Income PY$1,533,116UndistributedIncomePYAmt
Total For Prior Years$0TotalForPriorYearsAmt
Total Excess Distribution Cyov$0TotalExcessDistributionCyovAmt
Qualifying Distributions$1,577,371QualifyingDistributionsAmt
Applied To Year1$1,533,116AppliedToYear1Amt
Applied To Prior Years$0AppliedToPriorYearsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$44,255AppliedToCurrentYearAmt
Remaining Distri From Corpus$0RemainingDistriFromCorpusAmt
Excess Distri Cyov App CY Corpus$0ExcessDistriCyovAppCYCorpusAmt
Excess Distribution Cyov App CY$0ExcessDistributionCyovAppCYAmt
Total Corpus$0TotalCorpusAmt
Prior Year Undistributed Incm$0PriorYearUndistributedIncmAmt
Prior Year Deficiency Or Tax$0PriorYearDeficiencyOrTaxAmt
Taxable1$0Taxable1Amt
Taxable2$0Taxable2Amt
Undistributed Income CY$1,956,661UndistributedIncomeCYAmt
Corpus Distri170b1 E Or4942g3$0CorpusDistri170b1EOr4942g3Amt
Excess Distri Cyov From Yr5$0ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$0ExcessDistriCyovToNextYrAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerRALPH J NAGELContributingManagerNm

Application Submission Info ApplicationSubmissionInfoGrp

FieldValueIRS element (for citing)
Recipient PersonRALPH J NAGELRecipientPersonNm

Recipient US Address RecipientUSAddress

FieldValueIRS element (for citing)
Address Line11225 17TH ST SUITE 2440AddressLine1Txt
CityDENVERCityNm
State AbbreviationCOStateAbbreviationCd
ZIP80202ZIPCd
FieldValueIRS element (for citing)
Recipient Phone3033761400RecipientPhoneNum
Form And Info And MaterialsHISTORIC ENTITY BACKGROUND, OFFICE LOCATIONS, MISSION STMT, FINANCIAL STMTSFormAndInfoAndMaterialsTxt
Submission DeadlinesNOVEMBER 15TH OF EACH YEARSubmissionDeadlinesTxt
Restrictions On AwardsCOLORADO EDUCATIONAL FACILITIES AND SCHOLARSHIPSRestrictionsOnAwardsTxt

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (14 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusCdGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmtAddress Line1RecipientForeignAddress/AddressLine1TxtCityRecipientForeignAddress/CityNmProvince Or StateRecipientForeignAddress/ProvinceOrStateNmCountryRecipientForeignAddress/CountryCdForeign PostalRecipientForeignAddress/ForeignPostalCd
ADVANCE COLORADO
6501 E BELLEVIEW AVEENGLEWOODCO80111NONEPCGENERAL SUPPORT$250,000
ALLIANCE FOR CHOICE IN EDUCATION
5251 DTC PARKWAY STE 300GREENWOOD VILLAGECO80111NONEPCGENERAL SUPPORT$35,000
DREAM INSPIRATION KENYA
2234 S NORSE WAYLAKEWOODCO80228NONEPCSUPPORT FOR DREAM INSPIRATION ACADEMY SIGNATURE PROJECT$70,000
FOCUS (FELLOWSHIP OF CATHOLIC UNIVERSITY STUDENTS)
603 PARK POINT DRIVEGENESEECO80401NONEPCGENERAL SUPPORT$25,000
GIRLS WITH BOOKS
PO BOX 57BOULDERCO80306NONEPCGENERAL SUPPORT$70,000
HEALTH NETWORK FOUNDATION
3550 LANDER ROAD STE 225PEPPER PIKEOH44124NONEPCGENERAL SUPPORT$5,000
INNER-CITY SCHOOL
2280 E 16TH AVEDENVERCO80206NONEPCGENERAL SUPPORT$120,000
MAYO CLINIC
200 FIRST STREET SWROCHESTERMN55905NONEPCGENERAL SUPPORT$10,000
MOTHERING ACROSS CONTINENTS
310 ARLINGTON AVENUE STE 303CHARLOTTENC28203NONEPCGENERAL SUPPORT$70,000
OPERA COLORADO
4121 S NAVAJO STREET SUITE 100ENGLEWOODCO80110NONEPCGENERAL SUPPORT$10,000
SPECIAL OLYMPICS COLORADO
12450 E ARAPAHOE ROAD SUITE CCENTENNIALCO80112NONEPCGENERAL SUPPORT$3,500
ST JOSEPHS CHURCH PHUKET
NONEPCGENERA; SUPPORT$100,00048/212 MOO 4 CHEONG THALAYTHALANGPHUKETTH83110
STEP DENVER
2029 LARIMER STDENVERCO80205NONEPCGENERAL SUPPORT$25,000
THE CATHOLIC FOUNDATION OF NORTHERN COLORADO
6160 SOUTH SYRACUSE WAY SUITE 211GREENWOOD VILLAGECO80111NONEPCGENERAL SUPPORT$761,500
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$1,555,000TotalGrantOrContriPdDurYrAmt
Total Grant Or Contri Apprv Fut$0TotalGrantOrContriApprvFutAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$92ExclusionAmt

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$728,815ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion18ExclusionCd
Exclusion$313,147ExclusionAmt

Other Revenue Described OtherRevenueDescribedGrp

FieldValueIRS element (for citing)
DescALLOCATED PARTNERSHIP INCOMEDesc
Business531110BusinessCd
Unrelated Business Taxbl Incm-$402,658UnrelatedBusinessTaxblIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Unrelated Business Taxbl Incm-$402,658UnrelatedBusinessTaxblIncmAmt
Exclusion$1,042,054ExclusionAmt
Related Or Exempt Function Incm$0RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$639,396TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

FieldValueIRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EO0TrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EO0TrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of Assets0SalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EO0PurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth Assets0RentalOfFacilitiesOthAssetsInd
Reimbursement Arrangements0ReimbursementArrangementsInd
Loans Or Loan Guarantees0LoansOrLoanGuaranteesInd
Performance Of Services Etc0PerformanceOfServicesEtcInd
Sharing Of Facilities Etc0SharingOfFacilitiesEtcInd
Relationships Nonchrtbl EO0RelationshipsNonchrtblEOInd

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 Line1TOP ROCK INVESTMENTS LLCBusinessNameLine1Txt

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line11225 17TH ST STE 2440AddressLine1Txt
CityDENVERCityNm
State AbbreviationCOStateAbbreviationCd
ZIP80202ZIPCd
FieldValueIRS element (for citing)
Total Contributions$300,000TotalContributionsAmt
Person ContributionYes (X)PersonContributionInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryACCOUNTING FEESCategoryTxt
Amt$8,085Amt
Net Investment Income$3,100NetInvestmentIncomeAmt
Disbursements Charitable Prps$2,485DisbursementsCharitablePrpsAmt

Applied To Prior Year Election AppliedToPriorYearElection

FieldValueIRS element (for citing)
ElectionPURSUANT TO IRC SEC. 4942(H)(2) AND REG. 53.4942(A)-3(D)(2), THE NAGEL FOUNDATION HEREBY ELECTS TO TREAT CURRENT YEAR QUALIFYING DISTRIBUTIONS IN EXCESS OF THE IMMEDIATELY PRECEEDING TAX YEAR'S UNDISTRIBUTED INCOME AS BEING MADE OUT OF UNDISTRIBUTED INCOME FROM THE TAX YEAR ENDING DECEMBER 31, 2017 IN THE AMOUNT OF $74,928.ElectionDesc

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp

FieldValueIRS element (for citing)
StockBERKSHIRE HATHAWAY CLASS BStockNm
EOY Book Value$1,160,131EOYBookValueAmt
EOYFMV$3,070,186EOYFMVAmt

Investments Other Schedule2 InvestmentsOtherSchedule2

Investments Other InvestmentsOtherGrp (15 entries)

Category Or ItemCategoryOrItemTxtListed At Cost Or FMVListedAtCostOrFMVCdBook ValueBookValueAmtEOYFMVEOYFMVAmt
CHARLES SCHWAB US REITAT COST$505,761$660,496
HM RENTAL 1 LLC CLASS BAT COST$638,686$638,686
ISHARES COHEN AND STEERSAT COST$634,329$812,854
ISHARES CORE HIGHAT COST$2,549,990$3,607,956
ISHARES CORE S&P 500AT COST$6,976,473$13,863,242
ISHARES CORE S&P MID CAPAT COST$584,116$1,015,941
ISHARES CORE S&P SMALLAT COST$475,915$932,107
NFHM 1 LLC CLASS AAT COST$1,131,532$1,131,532
NFHM 1 LLC CLASS BAT COST$906,605$906,605
SCHWAB US DIVIDENDAT COST$1,904,043$3,481,279
SPDR S&P 500 HIGHAT COST$721,320$743,282
VANGUARD ENERGY ETFAT COST$256,027$530,727
VANGUARD GROWTH INDEX FDAT COST$287,015$1,285,716
VANGUARD HIGH DIVIDENDAT COST$2,917,476$5,398,036
VANGUARD INFORMATIONAT COST$658,033$3,594,725

Legal Fees Schedule LegalFeesSchedule

Legal Fees LegalFeesGrp

FieldValueIRS element (for citing)
CategoryLEGAL FEESCategoryTxt
Legal Fees$2,410LegalFeesAmt
Net Investment Income$0NetInvestmentIncomeAmt
Disbursements Charitable Prps$2,410DisbursementsCharitablePrpsAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtNet Investment IncomeNetInvestmentIncomeAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
DUES AND SUBSCRIPTIONS$12,489$0$12,489
INSURANCE$2,887$0$2,887

Other Income Schedule2 OtherIncomeSchedule2

Other Income Detail OtherIncomeDetail

FieldValueIRS element (for citing)
DescALLOCATED PARTNERSHIP INCOMEDesc
Revenue And Expenses Per Books-$402,658RevenueAndExpensesPerBooksAmt
Net Investment Income$0NetInvestmentIncomeAmt
Adjusted Net Income-$402,658AdjustedNetIncomeAmt

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail

FieldValueIRS element (for citing)
CategoryMARKETING FEESCategoryTxt
Amt$2,100Amt
Net Investment Income$0NetInvestmentIncomeAmt
Disbursements Charitable Prps$2,100DisbursementsCharitablePrpsAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
CategoryEXCISE TAXESCategoryTxt
Amt$70,000Amt
Net Investment Income$0NetInvestmentIncomeAmt
Disbursements Charitable Prps$0DisbursementsCharitablePrpsAmt

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