IOWA LAKES ELECTRIC MEMBERS CHARITABLE FOUNDATION: Form 990PF, tax year 2025
View the entire original 990 at ProPublica ↗
- Organization
- IOWA LAKES ELECTRIC MEMBERS CHARITABLE FOUNDATION (EIN 82-5248472)
- Tax period
- 2025-01-01 to 2025-12-31
- Filed
- 2026-03-06
- IRS object ID
- 202640659349100009
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-03-06T09:38:05-06:00 | ReturnTs |
| Tax Period End | 2025-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 410746749 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLIFTONLARSONALLEN LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2689 COMMERCE DRIVE NW SUITE 201 | AddressLine1Txt |
| City | ROCHESTER | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55901 | 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 | 825248472 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | IOWA LAKES ELECTRIC MEMBERS | BusinessNameLine1Txt |
| Business Name Line2 | CHARITABLE FOUNDATION | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | IOWA | BusinessNameControlTxt |
| Phone | 8002254532 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 702 1ST AVE S | AddressLine1Txt |
| City | ESTHERVILLE | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 51334 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JARRETT SMITH | PersonNm |
| Person Title | CHAIR | PersonTitleTxt |
| Phone | 8002254532 | PhoneNum |
| Signature | 2026-03-03 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | KATHERINE LUTZKE CPA | PreparerPersonNm |
| PTIN | P01760889 | PTIN |
| Phone | 5072802300 | PhoneNum |
| Preparation | 2026-03-03 | 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 | $36,333 | FMVAssetsEOYAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contri Rcvd Rev And Expnss | $73,043 | ContriRcvdRevAndExpnssAmt |
| Interest On Sav Rev And Expnss | $80 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $80 | InterestOnSavNetInvstIncmAmt |
| Interest On Savings Adj Net Incm | $80 | InterestOnSavingsAdjNetIncmAmt |
| Cap Gain Net Incm Net Invst Incm | $0 | CapGainNetIncmNetInvstIncmAmt |
| Total Rev And Expnss | $73,123 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $80 | TotalNetInvstIncmAmt |
| Total Adj Net Incm | $80 | 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 | $5,048 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $2,524 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Adj Net Incm | $0 | AccountingFeesAdjNetIncmAmt |
| Accounting Fees Chrtbl Prps | $2,524 | AccountingFeesChrtblPrpsAmt |
| Trav Conf Meeting Rev And Expnss | $3,028 | TravConfMeetingRevAndExpnssAmt |
| Trav Conf Meeting Net Invst Incm | $303 | TravConfMeetingNetInvstIncmAmt |
| Trav Conf Meeting Adj Net Incm | $0 | TravConfMeetingAdjNetIncmAmt |
| Trav Conf Meeting Dsbrs Chrtbl | $2,725 | TravConfMeetingDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $8,076 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $2,827 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Adj Net Incm | $0 | TotOprExpensesAdjNetIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $5,249 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $73,683 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $73,683 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $81,759 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $2,827 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Adj Net Incm | $0 | TotalExpensesAdjNetIncmAmt |
| Total Expenses Dsbrs Chrtbl | $78,932 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | -$8,636 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $80 | AdjustedNetIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sav And Temp Cash Invst BOY | $44,969 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $36,333 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $36,333 | SavAndTempCashInvstEOYFMVAmt |
| Total Assets BOY | $44,969 | TotalAssetsBOYAmt |
| Total Assets EOY | $36,333 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $36,333 | TotalAssetsEOYFMVAmt |
| Total Liabilities BOY | $0 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
| Capital Stock BOY | $0 | CapitalStockBOYAmt |
| Capital Stock EOY | $0 | CapitalStockEOYAmt |
| Additional Paid In Capital BOY | $0 | AdditionalPaidInCapitalBOYAmt |
| Additional Paid In Capital EOY | $0 | AdditionalPaidInCapitalEOYAmt |
| Retained Earning BOY | $44,969 | RetainedEarningBOYAmt |
| Retained Earning EOY | $36,333 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $44,969 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $36,333 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $44,969 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $36,333 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $44,969 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | -$8,636 | ExcessRevenueOverExpensesAmt |
| Other Increases | $0 | OtherIncreasesAmt |
| Subtotal | $36,333 | SubtotalAmt |
| Other Decreases | $0 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $36,333 | TotNetAstOrFundBalancesEOYAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $0 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtotal | $0 | SubtotalAmt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $0 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $0 | EstimatedPlusOvpmtIncmTxAmt |
| Exempt Frgn Org Tax Wthld At Srce | $0 | ExemptFrgnOrgTaxWthldAtSrceAmt |
| Extsn Request Income Tax Paid | $0 | ExtsnRequestIncomeTaxPaidAmt |
| Backup Withholding Withheld | $0 | BackupWithholdingWithheldAmt |
| Total Payments And Credits | $0 | TotalPaymentsAndCreditsAmt |
| Es Penalty | $0 | EsPenaltyAmt |
| Tax Due | $0 | TaxDueAmt |
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 | IA | 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 |
Persons With Books Name PersonsWithBooksName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JENNIFER SIEVERT | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8002254532 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 702 1ST AVE S | AddressLine1Txt |
| City | ESTHERVILLE | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 51334 | 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 | Yes (1) | GrantsToOrganizationsInd |
| Noncharitable Purpose | 0 | NoncharitablePurposeInd |
| Transactions Fail To Qlfy As Exc | Yes (1) | TransactionsFailToQlfyAsExcInd |
| Maintained Expenditure Rspns | Yes (1) | MaintainedExpenditureRspnsInd |
| 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 (9 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 |
|---|---|---|---|---|---|---|---|---|
| JARRETT SMITH | ||||||||
| 702 1ST AVE S | ESTHERVILLE | IA | 51334 | CHAIRMAN | 1.00 | $0 | $0 | $0 |
| JANET DEIM | ||||||||
| 702 1ST AVE S | ESTHERVILLE | IA | 51334 | VICE CHAIR | 1.00 | $0 | $0 | $0 |
| RUTH BROWN | ||||||||
| 702 1ST AVE S | ESTHERVILLE | IA | 51334 | SECRETARY | 1.00 | $0 | $0 | $0 |
| SHEILA BORCHERS | ||||||||
| 702 1ST AVE S | ESTHERVILLE | IA | 51334 | TREASURER | 1.00 | $0 | $0 | $0 |
| BOB EMGARTEN | ||||||||
| 702 1ST AVE S | ESTHERVILLE | IA | 51334 | DIRECTOR | 1.00 | $0 | $0 | $0 |
| ROBIN HAUSWIRTH | ||||||||
| 702 1ST AVE S | ESTHERVILLE | IA | 51334 | DIRECTOR | 1.00 | $0 | $0 | $0 |
| LYNN WINTERHOF | ||||||||
| 702 1ST AVE S | ESTHERVILLE | IA | 51334 | DIRECTOR | 1.00 | $0 | $0 | $0 |
| DAN SIEVERS | ||||||||
| 702 1ST AVE S | ESTHERVILLE | IA | 51334 | DIRECTOR | 1.00 | $0 | $0 | $0 |
| JENNIFER SIEVERT | ||||||||
| 702 1ST AVE S | ESTHERVILLE | IA | 51334 | VP CORP RELATIONS | 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 |
| Comp Of Hghst Pd Cntrct Or NONE | NONE | CompOfHghstPdCntrctOrNONETxt |
| 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 | $32,333 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $0 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $32,333 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $32,333 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $485 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $31,848 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $1,592 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $1,592 | MinimumInvestmentReturnAmt |
| Total Tax | $0 | TotalTaxAmt |
| Distributable Before Adj | $1,592 | DistributableBeforeAdjAmt |
| Recoveries Qualfied Distri | $0 | RecoveriesQualfiedDistriAmt |
| Distributable Before Ded | $1,592 | DistributableBeforeDedAmt |
| Deduction From Distributable | $0 | DeductionFromDistributableAmt |
| Distributable As Adjusted | $1,592 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $78,932 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $0 | ProgramRelatedInvstTotalAmt |
| Qualifying Distributions | $78,932 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $1,592 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $0 | UndistributedIncomePYAmt |
| Total For Prior Years | $0 | TotalForPriorYearsAmt |
| Excess Distribution Cyov Yr4 | $69,141 | ExcessDistributionCyovYr4Amt |
| Excess Distribution Cyov Yr3 | $69,421 | ExcessDistributionCyovYr3Amt |
| Excess Distribution Cyov Yr2 | $56,295 | ExcessDistributionCyovYr2Amt |
| Excess Distribution Cyov Yr1 | $69,608 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $264,465 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $78,932 | QualifyingDistributionsAmt |
| Applied To Year1 | $0 | AppliedToYear1Amt |
| Applied To Prior Years | $0 | AppliedToPriorYearsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $1,592 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $77,340 | RemainingDistriFromCorpusAmt |
| Excess Distri Cyov App CY Corpus | $0 | ExcessDistriCyovAppCYCorpusAmt |
| Excess Distribution Cyov App CY | $0 | ExcessDistributionCyovAppCYAmt |
| Total Corpus | $341,805 | 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 | $0 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $341,805 | ExcessDistriCyovToNextYrAmt |
| Excess From Year4 | $69,141 | ExcessFromYear4Amt |
| Excess From Year3 | $69,421 | ExcessFromYear3Amt |
| Excess From Year2 | $56,295 | ExcessFromYear2Amt |
| Excess From Year1 | $69,608 | ExcessFromYear1Amt |
| Excess From Current Year | $77,340 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
Application Submission Info ApplicationSubmissionInfoGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Person | IOWA LAKES ELECTRIC MEMBERS CHARITA | RecipientPersonNm |
Recipient US Address RecipientUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 702 1ST AVE S | AddressLine1Txt |
| City | ESTHERVILLE | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 51334 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Phone | 8002254532 | RecipientPhoneNum |
| Form And Info And Materials | APPLICATION REQUIREMENTS/CHECKLIST MUST CONTAIN THE FOLLOWING: 1. COMPLETED APPLICATION FORM 2. COMPLETED BUDGET SHOWING HOW REQUESTED FUNDS WILL BE SPENT 3. COPY OF 501(C)( ) OR NON-PROFIT STATUS LETTER (LETTER OF DETERMINATION FROM IRS) 4. COPY OF IRS FORM 990 (PAGES 1 AND 2 FOR PREVIOUS YEAR) 5. THREE LETTERS OF RECOMMENDATION OR SUPPORT. | FormAndInfoAndMaterialsTxt |
| Submission Deadlines | AS DETERMINED ANNUALLY BY THE FOUNDATION BOARD. | SubmissionDeadlinesTxt |
| Restrictions On Awards | GRANTS WILL BE USED PRIMARILY IN THE LOCAL AREA SERVED BY THE COOPERATIVE FOR CHARITABLE AND EDUCATION PURPOSES. GRANTS WILL GENERALLY BE MADE TO NON-PROFIT, CIVIC OR COMMUNITY-BASED ORGANIZATIONS THAT DEMONSTRATE A COMMITMENT TO ENHANCE THE QUALITY OF LIFE IN THE REGION. PROJECTS SHOULD FIT IN ONE OR MORE OF THESE CATEGORIES: COMMUNITY SERVICE, ECONOMIC DEVELOPMENT, EDUCATION AND/OR YOUTH, ENVIRONMENT, DISASTER RELIEF. APPLICATIONS MUST BE SUBMITTED ON OFFICIAL IOWA LAKES ELECTRIC MEMBERS CHARITABLE FOUNDATION APPLICATION FORMS. | RestrictionsOnAwardsTxt |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (21 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient Foundation StatusRecipientFoundationStatusCd | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt | Address Line2RecipientUSAddress/AddressLine2Txt |
|---|---|---|---|---|---|---|---|
| CITY OF FONDA | |||||||
| 104 W 2ND STREET / PO BOX 367 | FONDA | IA | 50540 | GOV | FONDA PICKLEBALL COURT PROJECT | $2,500 | |
| CITY OF PETERSON | |||||||
| 201 203 MAIN STREET | PETERSON | IA | 51047 | GOV | AMBULANCE CRU FACILITY | $5,000 | |
| CITY OF ROLFE | |||||||
| 319 GARFIELD ST | ROLFE | IA | 50581 | GOV | SUNSET RIDGE PARK PROJECT | $5,000 | |
| CLAY COUNTY AG EXTENSION | |||||||
| 1515 WEST 18TH STREET | SPENCER | IA | 51301 | GOV | OUTDOOR GARDEN CLASSROOM | $3,000 | |
| DICKENS FIRE AND RESCUE | |||||||
| PO BOX 25 | DICKENS | IA | 51333 | PC | SAFETY EQUIPMENT | $7,500 | |
| DISCOVERY HOUSE INC | |||||||
| 1411 HILL AVE | SPIRIT LAKE | IA | 513601333 | PC | BATHROOM REMODEL | $5,000 | |
| ESTHERVILLE FFA | |||||||
| 1520 E CENTRAL AVE | ESTHERVILLE | IA | 51334 | GOV | AGRICULTURAL LEARNING CENTER--CHICKEN COOP | $5,000 | |
| ESTHERVILLE LITTLE LEAGUE ASSOCIATION | |||||||
| P O BOX 286 | ESTHERVILLE | IA | 51334 | PC | THORESON MEMORIAL PARK BATTING CAGE | $2,500 | |
| EXCEL ESTHERVILLE | |||||||
| 620 1ST AVE SOUTH | ESTHERVILLE | IA | 51334 | PC | ESTHERVILLE MURAL PROJECT | $3,000 | |
| GRAETTINGER TERRIL CSD | |||||||
| 101 S SCHOOLEY ST | TERRIL | IA | 51364 | GOV | ELEMENTARY PLAYGROUND | $3,000 | |
| HUDSONS CREW | |||||||
| 43055 250TH AVE | ROLFE | IA | 50581 | PC | POCAHONTAS SPLASH PAD FUNDED BY HUDSON'S CREW | $4,000 | |
| NORTHWEST IOWA CORRIDOR HABITAT FOR HUMANITY | |||||||
| 710 LAKE STREET PO BOX 754 | SPIRIT LAKE | IA | 51360 | PC | SPIRIT LAKE HABITAT FOR HUMANITY FIRST ADDITION | $2,500 | |
| NORTHWEST IOWA MENTAL HEALTH CENTER | |||||||
| DBA SEASONS CENTER / 201 E 11TH | SPENCER | IA | 51301 | PC | THERAPY FURNISHINGS FOR AUTUMNS CENTER. | $2,000 | STREET |
| PALO ALTO COUNTY CONSERVATION BOARD | |||||||
| 3267 350TH AVE | RUTHVEN | IA | 51358 | GOV | GEOTHERMAL UPDATE AT LOST ISLAND NATURE CENTER | $5,000 | |
| PETERSON POINT PRESERVATION FOUNDATION | |||||||
| 2349 450TH AVE | WALLINGFORD | IA | 51365 | PC | HOT WATER HEATER AND REPLACEMENT FIXTURES | $1,200 | |
| POCAHONTAS COUNTY ECONOMIC DEVELOPMENT COMMISSION | |||||||
| 111 N MAIN ST PO BOX 212 | POCAHONTAS | IA | 50574 | GOV | FINISHING COUNTY-WIDE LIFE-SIZE KALEIDOSCOPES | $2,800 | |
| REGIONAL WELLNESS CENTER | |||||||
| 415 SOUTH 18TH STREET | ESTHERVILLE | IA | 51334 | GOV | PURCHASE AN INFRARED SAUNA | $4,000 | |
| RINGSTED COMMUNITY IMPROVEMENT ORGANIZATION | |||||||
| 319 W 240TH STREET | RINGSTED | IA | 50578 | PC | FINISH PROJECTS AT THE "LILLE DANSK KIRKE" | $1,800 | |
| ROYAL AMERICAN LEGION POST #248 | |||||||
| 2005 W 18TH STREET | SPENCER | IA | 51301 | NC | MEMORIAL PARK EXPANSION | $3,000 | |
| ROYAL CLAY LINCOLN FIRE AGENCY | |||||||
| 406 MAIN STREET | ROYAL | IA | 51357 | GOV | EMS EQUIPMENT | $1,883 | |
| SWEA CITY IMPROVEMENT LEAGUE | |||||||
| P O BOX 13 | SWEA CITY | IA | 50590 | PC | INCLUSIVE PLAYGROUND | $4,000 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $73,683 | 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 | $80 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $0 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | $80 | ExclusionAmt |
| Related Or Exempt Function Incm | $0 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $80 | 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 | 0 | RelationshipsNonchrtblEOInd |
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 | IOWA LAKES ELECTRIC COOPERATIVE | BusinessNameLine1Txt |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 702 S 1ST ST | AddressLine1Txt |
| City | ESTHERVILLE | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 51334 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | $73,043 | TotalContributionsAmt |
| Person Contribution | Yes (X) | PersonContributionInd |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | ACCOUNTING FEES | CategoryTxt |
| Amt | $5,048 | Amt |
| Net Investment Income | $2,524 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $0 | AdjustedNetIncomeAmt |
| Disbursements Charitable Prps | $2,524 | DisbursementsCharitablePrpsAmt |
Expenditure Responsibility Stmt ExpenditureResponsibilityStmt
Expenditure Responsibility ExpenditureResponsibilityGrp
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ROYAL AMERICAN LEGION POST #248 | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2005 W 18TH STREET | AddressLine1Txt |
| City | SPENCER | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 51301 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant | 2025-07-21 | GrantDt |
| Grant | $3,000 | GrantAmt |
| Purpose Of Grant | MEMORIAL PARK EXPANSION | PurposeOfGrantTxt |
| Expended By Grantee | $3,000 | ExpendedByGranteeAmt |
| Any Diversion By Grantee | NONE | AnyDiversionByGranteeTxt |
| Dates Of Reports By Grantee | 7/24/25 | DatesOfReportsByGranteeTxt |
| Verification | 2025-07-24 | VerificationDt |
| Results Of Verification | IOWA LAKES ELECTRIC MEMBERS CHARITABLE FOUNDATION REVIEWED THE GRANT REPORT ON 07/24/2025 BUT DID NOT UNDERTAKE ANY VERIFICATION OF THE GRANTEE'S REPORTS AS THERE HAS NOT BEEN ANY REASON TO DOUBT THEIR ACCURACY OR RELIABILITY (REG. 53.4945-59(C)). | ResultsOfVerificationTxt |
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