BETA

KOL TOV FOUNDATION: Form 990PF, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
KOL TOV FOUNDATION (EIN 47-4147782)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-05-14
IRS object ID
202601349349103315
Schema version
2025v4.1
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)
Return2026-05-14T11:27:30-07:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN420634266PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Nichols Rise & Co LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1302 Jones St Ste 320AddressLine1Txt
CitySioux CityCityNm
State AbbreviationIAStateAbbreviationCd
ZIP51101ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN474147782EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1KOL TOV FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlKOLTBusinessNameControlTxt
Phone7122558081PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 147AddressLine1Txt
CitySIOUX CITYCityNm
State AbbreviationIAStateAbbreviationCd
ZIP51102ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonGAIL BERNSTEINPersonNm
Person TitleDIRECTORPersonTitleTxt
Phone7122558081PhoneNum
Signature2026-05-12SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonLynette MeyerPreparerPersonNm
PTINP01213722PTIN
Phone7122524309PhoneNum
FieldValueIRS element (for citing)
Tax2025TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$896,891FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Dividends Rev And Expnss$27,366DividendsRevAndExpnssAmt
Dividends Net Invst Incm$27,366DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss$42,571NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$172,179GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$42,571CapGainNetIncmNetInvstIncmAmt
Gross Profit Rev And Expnss$0GrossProfitRevAndExpnssAmt
Other Income Rev And Expnss$0OtherIncomeRevAndExpnssAmt
Total Rev And Expnss$69,937TotalRevAndExpnssAmt
Total Net Invst Incm$69,937TotalNetInvstIncmAmt
Comp Ofcr Dir Trst Rev And Expnss$4,095CompOfcrDirTrstRevAndExpnssAmt
Comp Ofcr Dir Trst Net Invst Incm$4,095CompOfcrDirTrstNetInvstIncmAmt
Legal Fees Rev And Expnss$0LegalFeesRevAndExpnssAmt
Accounting Fees Rev And Expnss$830AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm$830AccountingFeesNetInvstIncmAmt
Other Prof Fees Rev And Expnss$0OtherProfFeesRevAndExpnssAmt
Taxes Rev And Expnss$1,401TaxesRevAndExpnssAmt
Taxes Net Invst Incm$658TaxesNetInvstIncmAmt
Deprec And Dpltn Rev And Expnss$0DeprecAndDpltnRevAndExpnssAmt
Other Expenses Rev And Expnss$0OtherExpensesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss$6,326TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$5,583TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$37,500ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$37,500ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$43,826TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$5,583TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$37,500TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$26,111ExcessRevenueOverExpensesAmt
Net Investment Income$64,354NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$33,075SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$37,659SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$37,659SavAndTempCashInvstEOYFMVAmt
Rcvbl From Officers EOY$0RcvblFromOfficersEOYAmt
Other Nts And Loans Rcvbl EOY$0OtherNtsAndLoansRcvblEOYAmt
Corporate Stock BOY$669,390CorporateStockBOYAmt
Corporate Stock EOY$691,127CorporateStockEOYAmt
Corporate Stock EOYFMV$859,232CorporateStockEOYFMVAmt
Land Bldg Investments EOY$0LandBldgInvestmentsEOYAmt
Other Investments EOY$0OtherInvestmentsEOYAmt
Land EOY$0LandEOYAmt
Other Assets BOY$0OtherAssetsBOYAmt
Other Assets EOY$0OtherAssetsEOYAmt
Other Assets EOYFMV$0OtherAssetsEOYFMVAmt
Total Assets BOY$702,465TotalAssetsBOYAmt
Total Assets EOY$728,786TotalAssetsEOYAmt
Total Assets EOYFMV$896,891TotalAssetsEOYFMVAmt
Loans From Officers EOY$0LoansFromOfficersEOYAmt
Mortgages And Notes Payable EOY$0MortgagesAndNotesPayableEOYAmt
Other Liabilities BOY$0OtherLiabilitiesBOYAmt
Other Liabilities EOY$0OtherLiabilitiesEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$702,465NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY$728,786NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY$702,465TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$728,786TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$702,465TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$728,786TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$702,465TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$26,111ExcessRevenueOverExpensesAmt
Other Increases$210OtherIncreasesAmt
Subtotal$728,786SubtotalAmt
Tot Net Ast Or Fund Balances EOY$728,786TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp

FieldValueIRS element (for citing)
PropertyPUBLICLY TRADED SECURITIESPropertyDesc
How AcquiredPHowAcquiredCd
Gross Sales Price$172,179GrossSalesPriceAmt
Depreciation$0DepreciationAmt
Cost Or Other Basis$129,608CostOrOtherBasisAmt
Gain Or Loss$42,571GainOrLossAmt
FMV As Of123169$0FMVAsOf123169Amt
Adjusted Basis As Of123169$0AdjustedBasisAsOf123169Amt
Excess FMV Over Adjusted Bss$0ExcessFMVOverAdjustedBssAmt
Gains Minus Excess Or Losses$42,571GainsMinusExcessOrLossesAmt
FieldValueIRS element (for citing)
Capital Gain Net Income$42,571CapitalGainNetIncomeAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$895InvestmentIncomeExciseTaxAmt
Tax Under Section511$0TaxUnderSection511Amt
Subtotal$895SubtotalAmt
Subtitle A Tax$0SubtitleATaxAmt
Tax Based On Investment Income$895TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$520EstimatedPlusOvpmtIncmTxAmt
Total Payments And Credits$520TotalPaymentsAndCreditsAmt
Original Return Tax Paid$520OriginalReturnTaxPaidAmt
Tax Due$375TaxDueAmt
Applied To ES Tax$0AppliedToESTaxAmt

Statements Regarding Acty StatementsRegardingActyGrp

FieldValueIRS element (for citing)
Legislative Political ActyfalseLegislativePoliticalActyInd
More Than100 SpentfalseMoreThan100SpentInd
Form1120 POL FiledfalseForm1120POLFiledInd
Activities Not Previously RptfalseActivitiesNotPreviouslyRptInd
Changes To Articles Or BylawsfalseChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Section508e Rqr SatisfiedYes (true)Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Org Report Or Register StateIAOrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenYes (true)Form990PFFiledWithAttyGenInd
Private Operating FoundationfalsePrivateOperatingFoundationInd
New Substantial ContributorsfalseNewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd
Website AddressN/AWebsiteAddressTxt

Persons With Books Name PersonsWithBooksName

FieldValueIRS element (for citing)
Business Name Line1SECURITY NATIONAL BANKBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone7122776586PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1601 PIERCE STREETAddressLine1Txt
CitySIOUX CITYCityNm
State AbbreviationIAStateAbbreviationCd
ZIP51101ZIPCd
FieldValueIRS element (for citing)
Foreign Accounts QuestionfalseForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

FieldValueIRS element (for citing)
Sale Or Exch Disqualified PrsnfalseSaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified PrsnfalseBrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified PrsnfalseFurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified PrsnfalsePayCompDisqualifiedPrsnInd
Transfer Ast Disqualified PrsnfalseTransferAstDisqualifiedPrsnInd
Payment To Government OfficialfalsePaymentToGovernmentOfficialInd
Uncorrected Prior ActsfalseUncorrectedPriorActsInd
Undistributed Income PYfalseUndistributedIncomePYInd
Undistr Incm Sect4942a2 Not AppfalseUndistrIncmSect4942a2NotAppInd
Business HoldingsfalseBusinessHoldingsInd
Jeopardy InvestmentsfalseJeopardyInvestmentsInd
Uncorrected PY Jeopardy InvstfalseUncorrectedPYJeopardyInvstInd
Influence LegislationfalseInfluenceLegislationInd
Influence ElectionfalseInfluenceElectionInd
Grants To IndividualsfalseGrantsToIndividualsInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Noncharitable PurposefalseNoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (3 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
GAIL BERNSTEIN
940 SPYGLASS CTDAKOTA DUNESSD57049PRES/SEC/DIR0.00$0$0$0
JAMES BERNSTEIN
940 SPYGLASS CTDAKOTA DUNESSD57049VP/DIRECTOR0.00$0$0$0
DAVID BERNSTEIN
214 COURT STSIOUX CITYIA51101SEC/DIRECTOR0.00$0$0$0
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

Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp

FieldValueIRS element (for citing)
Description1N/ADescription1Txt
Expenses1$0Expenses1Amt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$826,328AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$11,920AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$838,248TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$838,248AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$12,574CashDeemedCharitableAmt
Net Vl Noncharitable Assets$825,674NetVlNoncharitableAssetsAmt
Minimum Investment Return$41,284MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$41,284MinimumInvestmentReturnAmt
Tax Based On Investment Income$895TaxBasedOnInvestmentIncomeAmt
Total Tax$895TotalTaxAmt
Distributable Before Adj$40,389DistributableBeforeAdjAmt
Distributable Before Ded$40,389DistributableBeforeDedAmt
Distributable As Adjusted$40,389DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$37,500ExpensesAndContributionsAmt
Qualifying Distributions$37,500QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$40,389DistributableAsAdjustedAmt
Undistributed Income PY$36,431UndistributedIncomePYAmt
Excess Distribution Cyov Yr5$0ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$0ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$0ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$0ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$0ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$0TotalExcessDistributionCyovAmt
Qualifying Distributions$37,500QualifyingDistributionsAmt
Applied To Year1$36,431AppliedToYear1Amt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$1,069AppliedToCurrentYearAmt
Remaining Distri From Corpus$0RemainingDistriFromCorpusAmt
Total Corpus$0TotalCorpusAmt
Prior Year Undistributed Incm$0PriorYearUndistributedIncmAmt
Taxable1$0Taxable1Amt
Taxable2$0Taxable2Amt
Undistributed Income CY$39,320UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$0ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$0ExcessDistriCyovToNextYrAmt
Excess From Year4$0ExcessFromYear4Amt
Excess From Year3$0ExcessFromYear3Amt
Excess From Year2$0ExcessFromYear2Amt
Excess From Year1$0ExcessFromYear1Amt
Excess From Current Year$0ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerGAIL BERNSTEINContributingManagerNm
Contributing ManagerJAMES BERNSTEINContributingManagerNm
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (3 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient Foundation StatusRecipientFoundationStatusCdGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
CAMP HIGH HOPES
5804 CORRECTIONVILLE RDSIOUX CITYIA51106PCCAMPAIGN PLEDGE$27,500
UNITY POINT HEALTH
2720 STONE PARK BLVDSIOUX CITYIA51104PCCHARITABLE$5,000
SIOUX CITY SYMPHONY
518 PIERCE STREETSIOUX CITYIA51101PCCHARITABLE$5,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$37,500TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$27,366ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion18ExclusionCd
Exclusion$42,571ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$69,937ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$69,937TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

FieldValueIRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EOfalseTrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EOfalseTrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of AssetsfalseSalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EOfalsePurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth AssetsfalseRentalOfFacilitiesOthAssetsInd
Reimbursement ArrangementsfalseReimbursementArrangementsInd
Loans Or Loan GuaranteesfalseLoansOrLoanGuaranteesInd
Performance Of Services EtcfalsePerformanceOfServicesEtcInd
Sharing Of Facilities EtcfalseSharingOfFacilitiesEtcInd
Relationships Nonchrtbl EOfalseRelationshipsNonchrtblEOInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryNICHOLS, RISE & COMPANY LLP TAX PREPARATIONCategoryTxt
Amt$830Amt
Net Investment Income$830NetInvestmentIncomeAmt

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp (3 entries)

StockStockNmEOY Book ValueEOYBookValueAmtEOYFMVEOYFMVAmt
MUTUAL FUNDS - DOMESTIC$325,628$388,861
MUTUAL FUNDS - INTERNATIONAL$246,044$299,106
INDIVIDUAL EQUITIES$119,455$171,265

Other Increases Schedule OtherIncreasesSchedule

Other Increases Detail OtherIncreasesDetail

FieldValueIRS element (for citing)
DescADJUSTMENT OF CARRYING VALUEDesc
Amt$210Amt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (3 entries)

CategoryCategoryTxtAmtAmtNet Investment IncomeNetInvestmentIncomeAmt
FOREIGN TAX$658$658
2024 FEDERAL BALANCE DUE$223
FEDERAL ESTIMATES$520

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