FRCA CHARITABLE FOUNDATION: Form 990PF, tax year 2025
View the entire original 990 at ProPublica ↗
- Organization
- FRCA CHARITABLE FOUNDATION (EIN 46-2190780)
- Tax period
- 2025-01-01 to 2025-12-31
- Filed
- 2026-05-11
- IRS object ID
- 202601319349103280
- 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
- Form 990-PF
- Schedule B
- Accounting Fees Schedule
- Depreciation Schedule
- Gain Loss Sale Other Assets Sch
- Investments Corp Stock Schedule
- Land Etc Schedule2
- Other Decreases Schedule
- Other Expenses Schedule
- Other Income Schedule2
- Substantial Contributors Sch
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-05-11T15:32:12-04:00 | ReturnTs |
| Tax Period End | 2025-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 421462004 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DK ARNDT PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 324 E MAIN ST- POBOX 185 | AddressLine1Txt |
| City | BELMOND | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 504210185 | 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 | 462190780 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FRCA CHARITABLE FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | FRCA | BusinessNameControlTxt |
| Phone | 6414251395 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 185 | AddressLine1Txt |
| City | BELMOND | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 50421 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ROY R ARENDS | PersonNm |
| Person Title | SECRETARY/TREASURER | PersonTitleTxt |
| Phone | 6416923371 | PhoneNum |
| Signature | 2026-05-11 | SignatureDt |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | BETTY L NASH CPA | PreparerPersonNm |
| PTIN | P01406318 | PTIN |
| Phone | 6414444042 | PhoneNum |
| Preparation | 2026-05-11 | 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 | $3,336,679 | 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 | $20,000 | ContriRcvdRevAndExpnssAmt |
| Interest On Sav Rev And Expnss | $3,849 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $3,849 | InterestOnSavNetInvstIncmAmt |
| Interest On Savings Adj Net Incm | $3,849 | InterestOnSavingsAdjNetIncmAmt |
| Dividends Rev And Expnss | $17,882 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $17,882 | DividendsNetInvstIncmAmt |
| Dividends Adj Net Incm | $17,882 | DividendsAdjNetIncmAmt |
| Net Gain Sale Ast Rev And Expnss | $2,787 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $111,787 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $2,787 | CapGainNetIncmNetInvstIncmAmt |
| Other Income Rev And Expnss | $45,080 | OtherIncomeRevAndExpnssAmt |
| Other Income Adj Net Incm | $45,080 | OtherIncomeAdjNetIncmAmt |
| Total Rev And Expnss | $89,598 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $24,518 | TotalNetInvstIncmAmt |
| Total Adj Net Incm | $66,811 | TotalAdjNetIncmAmt |
| Accounting Fees Rev And Expnss | $2,550 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $638 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Adj Net Incm | $1,912 | AccountingFeesAdjNetIncmAmt |
| Taxes Rev And Expnss | $433 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $433 | TaxesNetInvstIncmAmt |
| Deprec And Dpltn Rev And Expnss | $3,689 | DeprecAndDpltnRevAndExpnssAmt |
| Deprec And Dpltn Adj Net Incm | $3,689 | DeprecAndDpltnAdjNetIncmAmt |
| Occupancy Rev And Expnss | $4,526 | OccupancyRevAndExpnssAmt |
| Occupancy Adj Net Incm | $4,526 | OccupancyAdjNetIncmAmt |
| Other Expenses Rev And Expnss | $1,542 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $1,542 | OtherExpensesNetInvstIncmAmt |
| Tot Opr Expenses Rev And Expnss | $12,740 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $2,613 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Adj Net Incm | $10,127 | TotOprExpensesAdjNetIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $0 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $86,000 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $86,000 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $98,740 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $2,613 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Adj Net Incm | $10,127 | TotalExpensesAdjNetIncmAmt |
| Total Expenses Dsbrs Chrtbl | $86,000 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | -$9,142 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $21,905 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $56,684 | AdjustedNetIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $25,484 | CashBOYAmt |
| Cash EOY | $7,541 | CashEOYAmt |
| Cash EOYFMV | $7,541 | CashEOYFMVAmt |
| Sav And Temp Cash Invst BOY | $21,231 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $45,898 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $45,898 | SavAndTempCashInvstEOYFMVAmt |
| Corporate Stock BOY | $586,865 | CorporateStockBOYAmt |
| Corporate Stock EOY | $573,976 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $560,500 | CorporateStockEOYFMVAmt |
| Land Bldg Equip Cost Or Other Bss | $417,014 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $25,986 | LandBldgEquipAccumDeprecAmt |
| Land BOY | $420,703 | LandBOYAmt |
| Land EOY | $391,028 | LandEOYAmt |
| Land EOYFMV | $2,722,740 | LandEOYFMVAmt |
| Total Assets BOY | $1,054,283 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,018,443 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $3,336,679 | TotalAssetsEOYFMVAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
| No Donor Rstr Net Assests BOY | $1,054,283 | NoDonorRstrNetAssestsBOYAmt |
| No Donor Rstr Net Assests EOY | $1,018,443 | NoDonorRstrNetAssestsEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $1,054,283 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $1,018,443 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $1,054,283 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $1,018,443 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $1,054,283 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | -$9,142 | ExcessRevenueOverExpensesAmt |
| Subtotal | $1,045,141 | SubtotalAmt |
| Other Decreases | $26,698 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $1,018,443 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $2,787 | CapitalGainNetIncomeAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $304 | InvestmentIncomeExciseTaxAmt |
| Subtotal | $304 | SubtotalAmt |
| Tax Based On Investment Income | $304 | TaxBasedOnInvestmentIncomeAmt |
| Tax Due | $304 | TaxDueAmt |
Statements Regarding Acty StatementsRegardingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Acty | false | LegislativePoliticalActyInd |
| More Than100 Spent | false | MoreThan100SpentInd |
| Form1120 POL Filed | false | Form1120POLFiledInd |
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Changes To Articles Or Bylaws | false | ChangesToArticlesOrBylawsInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| At Least5000 In Assets | Yes (true) | AtLeast5000InAssetsInd |
| Form990 PF Filed With Atty Gen | Yes (true) | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | Yes (true) | PrivateOperatingFoundationInd |
| New Substantial Contributors | Yes (true) | NewSubstantialContributorsInd |
| Own Controlled Entity | false | OwnControlledEntityInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (true) | ComplyWithPublicInspRqrInd |
| Website Address | N/A | WebsiteAddressTxt |
| Individual With Books | ROY R ARENDS | IndividualWithBooksNm |
| Phone | 6414251395 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 506 STATE ST | AddressLine1Txt |
| City | ALEXANDER | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 50420 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Accounts Question | false | ForeignAccountsQuestionInd |
Statements Regarding Acty4720 StatementsRegardingActy4720Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exch Disqualified Prsn | false | SaleOrExchDisqualifiedPrsnInd |
| Brrw Or Lend Disqualified Prsn | false | BrrwOrLendDisqualifiedPrsnInd |
| Furn Goods Disqualified Prsn | false | FurnGoodsDisqualifiedPrsnInd |
| Pay Comp Disqualified Prsn | false | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | false | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | false | PaymentToGovernmentOfficialInd |
| Undistributed Income PY | false | UndistributedIncomePYInd |
| Business Holdings | false | BusinessHoldingsInd |
| Jeopardy Investments | false | JeopardyInvestmentsInd |
| Uncorrected PY Jeopardy Invst | false | UncorrectedPYJeopardyInvstInd |
| Influence Legislation | false | InfluenceLegislationInd |
| Influence Election | false | InfluenceElectionInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Noncharitable Purpose | false | NoncharitablePurposeInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | 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 |
|---|---|---|---|---|---|---|---|---|
| RICHARD A PALS | ||||||||
| 1510 BALSOM AVE | ALEXANDER | IA | 50420 | PRESIDENT | 1.00 | $0 | $0 | $0 |
| ROY R ARENDS | ||||||||
| 506 STATE ST | ALEXANDER | IA | 50420 | SECRETARY/TR | 1.00 | $0 | $0 | $0 |
| ROGER C WENZEL | ||||||||
| 3277 190TH ST | ROWAN | IA | 50470 | DIRECTOR | 1.00 | $0 | $0 | $0 |
| JAMES K WENZEL | ||||||||
| 102 220TH ST | ALEXANDER | IA | 50420 | DIRECTOR | 1.00 | $0 | $0 | $0 |
| JEFF WENZEL | ||||||||
| 15323 BAYBERRY AVE | VENTURA | IA | 50482 | DIRECTOR | 1.00 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Hghst Pd Empl Or NONE | NONE | CompOfHghstPdEmplOrNONETxt |
| Comp Of Hghst Pd Cntrct Or NONE | NONE | CompOfHghstPdCntrctOrNONETxt |
Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | FRCA CHARITABLE FOUNDATION WAS FOUNDED TO FURTHER THE MISSION OF A CHURCH OF JESUS CHRIST ORGANIZING EXCLUSIVELY FOR CHARITABLE, RELIGIOUS, EDUCATIONAL, MISSION, AND SCIENTIFIC PURPOSES. | Description1Txt |
| Expenses1 | $86,000 | Expenses1Amt |
Sum Of Program Related Invst SumOfProgramRelatedInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | N/A | Description1Txt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $564,412 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $46,518 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $2,663,550 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $3,274,480 | TotalFMVOfUnusedAssetsAmt |
| Adjusted Total FMV Of Unused Ast | $3,274,480 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $49,117 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $3,225,363 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $161,268 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sect4942j3j5 Fndtn And Frgn Org | Yes (X) | Sect4942j3j5FndtnAndFrgnOrgInd |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $86,000 | ExpensesAndContributionsAmt |
| Qualifying Distributions | $86,000 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Qualifying Distributions | $86,000 | QualifyingDistributionsAmt |
| Remaining Distri From Corpus | $86,000 | RemainingDistriFromCorpusAmt |
| Total Corpus | $86,000 | TotalCorpusAmt |
Private Operating Foundations PrivateOperatingFoundationsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Section4942j3 | Yes (X) | Section4942j3Ind |
Lessor Adj Net Incm Min Invst Ret LessorAdjNetIncmMinInvstRetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $56,684 | CurrentYearAmt |
| Year1 | $56,260 | Year1Amt |
| Year2 | $57,668 | Year2Amt |
| Year3 | $51,025 | Year3Amt |
| Total | $221,637 | TotalAmt |
Pct85 Lessor Adj Incm Or Min Ret Pct85LessorAdjIncmOrMinRetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $48,181 | CurrentYearAmt |
| Year1 | $47,821 | Year1Amt |
| Year2 | $49,018 | Year2Amt |
| Year3 | $43,371 | Year3Amt |
| Total | $188,391 | TotalAmt |
Qualifying Distributions QualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $86,000 | CurrentYearAmt |
| Year1 | $65,000 | Year1Amt |
| Year2 | $77,504 | Year2Amt |
| Year3 | $52,358 | Year3Amt |
| Total | $280,862 | TotalAmt |
Qualifying Distri Made Drt QualifyingDistriMadeDrtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $86,000 | CurrentYearAmt |
| Year1 | $65,000 | Year1Amt |
| Year2 | $77,504 | Year2Amt |
| Year3 | $52,358 | Year3Amt |
| Total | $280,862 | TotalAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $3,290,965 | CurrentYearAmt |
| Year1 | $2,353,247 | Year1Amt |
| Year2 | $2,339,252 | Year2Amt |
| Year3 | $2,338,134 | Year3Amt |
| Total | $10,321,598 | TotalAmt |
Total Assets Sect4942j3 Bi TotalAssetsSect4942j3BiGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $3,290,965 | CurrentYearAmt |
| Year1 | $2,353,247 | Year1Amt |
| Year2 | $2,339,252 | Year2Amt |
| Year3 | $2,338,134 | Year3Amt |
| Total | $10,321,598 | TotalAmt |
Supplementary Information SupplementaryInformationGrp
Application Submission Info ApplicationSubmissionInfoGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Person | FRCA CHARITABLE FOUNDATION | RecipientPersonNm |
Recipient US Address RecipientUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 506 STATE ST | AddressLine1Txt |
| City | ALEXANDER | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 50420 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Phone | 6414251395 | RecipientPhoneNum |
| Form And Info And Materials | NO FORMAL APPLICATION IS REQUIRED BUT SUBMIT A WRITTEN REQUEST. | FormAndInfoAndMaterialsTxt |
| Submission Deadlines | FRCA ACCEPTS REQUESTS THROUGHOUT THE YEAR | SubmissionDeadlinesTxt |
| Restrictions On Awards | THERE ARE NO RESTRICTIONS OTHER THAN BOARD APPROVAL. | RestrictionsOnAwardsTxt |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ALEXANDER REFORMED CHURCH | BusinessNameLine1Txt |
Recipient US Address RecipientUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 212 BROWN ST | AddressLine1Txt |
| City | ALEXANDER | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 50425 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Relationship | NONE | RecipientRelationshipTxt |
| Recipient Foundation Status | PC | RecipientFoundationStatusCd |
| Grant Or Contribution Purpose | CHARITABLE | GrantOrContributionPurposeTxt |
| Amt | $86,000 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $86,000 | TotalGrantOrContriPdDurYrAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Program Service Revenue Dtl ProgramServiceRevenueDtl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | FARMLAND RENTAL | Desc |
| Exclusion | 35 | ExclusionCd |
| Exclusion | $45,080 | ExclusionAmt |
Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 25 | ExclusionCd |
| Exclusion | $3,849 | ExclusionAmt |
Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 25 | ExclusionCd |
| Exclusion | $17,882 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 25 | ExclusionCd |
| Exclusion | $2,787 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | $69,598 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $69,598 | TotalIncomeProducingActyAmt |
Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp
Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp (2 entries)
| Line NumberLineNumberTxt | Relationship StatementRelationshipStatementTxt |
|---|---|
| 3 | PROVIDING SUPPORT FOR A CHURCH OF CHRIST |
| 4 | PROVIDING SUPPORT FOR A CHURCH OF CHRIST |
Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Nonchrtbl EO | false | TrnsfrOfCashToNonchrtblEOInd |
| Trnsfr Other Asset Nonchrtbl EO | false | TrnsfrOtherAssetNonchrtblEOInd |
| Sales Or Exchanges Of Assets | false | SalesOrExchangesOfAssetsInd |
| Purchase Of Assets Nonchrtbl EO | false | PurchaseOfAssetsNonchrtblEOInd |
| Rental Of Facilities Oth Assets | false | RentalOfFacilitiesOthAssetsInd |
| Reimbursement Arrangements | false | ReimbursementArrangementsInd |
| Loans Or Loan Guarantees | false | LoansOrLoanGuaranteesInd |
| Performance Of Services Etc | false | PerformanceOfServicesEtcInd |
| Sharing Of Facilities Etc | false | SharingOfFacilitiesEtcInd |
| Relationships Nonchrtbl EO | false | 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 Person | ROBERT G MODDERMAN IRA | ContributorPersonNm |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 162 190TH ST | AddressLine1Txt |
| City | ALEXANDER | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 50420 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | $20,000 | 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 | $2,550 | Amt |
| Net Investment Income | $638 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $1,912 | AdjustedNetIncomeAmt |
Depreciation Schedule DepreciationSchedule
Depreciation Property DepreciationPropertyGrp (2 entries)
| PropertyPropertyDesc | AcquiredAcquiredDt | Cost Or Other BasisCostOrOtherBasisAmt | Prior Year DepreciationPriorYearDepreciationAmt | Computation MethodComputationMethodTxt | LifeLifeRt | Current Year ExpenseCurrentYearExpenseAmt | Adjusted Net IncomeAdjustedNetIncomeAmt |
|---|---|---|---|---|---|---|---|
| FARMLAND 197.30 COST BASIS | 2019-12-03 | $383,810 | |||||
| TILE ON FARMLAND 197.3 ACRES | 2020-01-01 | $59,190 | $22,297 | 150DB | 15.0000 | $3,689 | $3,689 |
Gain Loss Sale Other Assets Sch GainLossSaleOtherAssetsSch
Gain Loss Sale Other Asset GainLossSaleOtherAssetGrp (2 entries)
| AssetAssetDesc | AcquiredAcquiredDt | How AcquiredHowAcquiredTxt | SoldSoldDt | Gross Sales PriceGrossSalesPriceAmt | BasisBasisAmt |
|---|---|---|---|---|---|
| FEDERAL FARM CR BKS CON | 2025-08 | PURCHASE | 2025-09 | $45,000 | $45,000 |
| WELLS FARGO BK N A SIOUX FALLS | 2023-11 | PURCHASE | 2025-11 | $64,000 | $64,000 |
Investments Corp Stock Schedule InvestmentsCorpStockSchedule
Investments Corporate Stock InvestmentsCorporateStockGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Stock | EDWARD JONES INVESTMENTS | StockNm |
| EOY Book Value | $573,976 | EOYBookValueAmt |
| EOYFMV | $560,500 | EOYFMVAmt |
Land Etc Schedule2 LandEtcSchedule2
Land Etc LandEtcGrp (2 entries)
| Category Or ItemCategoryOrItemTxt | Cost Or Other BasisCostOrOtherBasisAmt | Accumulated DepreciationAccumulatedDepreciationAmt | Book ValueBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|---|---|
| TILE | $33,204 | $25,986 | $7,218 | $59,190 |
| LAND 197.30 ACRES | $383,810 | $383,810 | $2,663,550 |
Other Decreases Schedule OtherDecreasesSchedule
Other Decreases Detail OtherDecreasesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | UNREALIZED LOSS | Desc |
| Amt | $26,698 | Amt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt |
|---|---|---|
| EXPENSES | ||
| LIABILITY INSURANCE | $1,542 | $1,542 |
Other Income Schedule2 OtherIncomeSchedule2
Other Income Detail OtherIncomeDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | FARMLAND RENTAL | Desc |
| Revenue And Expenses Per Books | $45,080 | RevenueAndExpensesPerBooksAmt |
| Adjusted Net Income | $45,080 | AdjustedNetIncomeAmt |
Substantial Contributors Sch SubstantialContributorsSch
Substantial Contributor Detail SubstantialContributorDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ROBERT MODDERMAN | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 162 190TH ST | AddressLine1Txt |
| City | ALEXANDER | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 50420 | ZIPCd |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail (2 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt |
|---|---|---|
| FEDERAL TAX PAYMENT | $285 | $285 |
| FOREIGN TAXES PAID | $148 | $148 |