RAPP GRANARY OWEN FOUNDATION INC: Form 990, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
RAPP GRANARY OWEN FOUNDATION INC (EIN 76-0387354)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-05-12
IRS object ID
202611329349303531
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

FieldValueIRS element (for citing)
Return2026-05-12T12:33:48-04:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN351471726PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1BROWN SMITH & SETTLE LLC CPA'SBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1777 OAK HILL ROADAddressLine1Txt
CityEVANSVILLECityNm
State AbbreviationINStateAbbreviationCd
ZIP47711ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN760387354EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE RAPP GRANARY-OWEN FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlRAPPBusinessNameControlTxt
Phone8126823785PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 371AddressLine1Txt
CityNEW HARMONYCityNm
State AbbreviationINStateAbbreviationCd
ZIP47631ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonROBERT GUENTHERPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone8126823785PhoneNum
Signature2026-05-05SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonKELSEY SPILLMAN CPAPreparerPersonNm
PTINP01462638PTIN
Phone8124243388PhoneNum
Preparation2026-05-05PreparationDt
FieldValueIRS element (for citing)
Tax2025TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerROBERT GUENTHERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11500 OLD EVANSVILLE RDAddressLine1Txt
CityNEW HARMONYCityNm
State AbbreviationINStateAbbreviationCd
ZIP47631ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$103,688GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization TrustYes (X)TypeOfOrganizationTrustInd
Formation1993FormationYr
Legal Domicile StateINLegalDomicileStateCd
Activity Or MissionHISTORIC PRESERVATION & RESTORATIONActivityOrMissionDesc
Voting Members Governing Body6VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$79,891PYContributionsGrantsAmt
CY Contributions Grants$42,599CYContributionsGrantsAmt
PY Program Service Revenue$46,792PYProgramServiceRevenueAmt
CY Program Service Revenue$59,867CYProgramServiceRevenueAmt
PY Investment Income$1,140PYInvestmentIncomeAmt
CY Investment Income$1,222CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$127,823PYTotalRevenueAmt
CY Total Revenue$103,688CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$150,590PYOtherExpensesAmt
CY Other Expenses$152,022CYOtherExpensesAmt
PY Total Expenses$150,590PYTotalExpensesAmt
CY Total Expenses$152,022CYTotalExpensesAmt
PY Revenues Less Expenses-$22,767PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$48,334CYRevenuesLessExpensesAmt
Total Assets BOY$1,179,196TotalAssetsBOYAmt
Total Assets EOY$1,130,926TotalAssetsEOYAmt
Total Liabilities BOY$108TotalLiabilitiesBOYAmt
Total Liabilities EOY$172TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,179,088NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,130,754NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionHISTORIC PRESERVATION & RESTORATIONMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$127,681ExpenseAmt
DescRESTORATION & MAINTENANCE OF RAPP GRANARY-OWEN LABORATORY BUILDINGDesc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
Expense$4,688ExpenseAmt
DescRESTORATION & MAINTENANCE OF RAPP GRANARY-OWEN LABORATORY BUILDINGDesc
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$4,688TotalOtherProgSrvcExpenseAmt
Total Program Service Expenses$132,369TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld CompliancefalseBackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members6GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldINStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonJEFFREY KOESTERPersonNm
Phone8126823050PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 371AddressLine1Txt
CityNEW HARMONYCityNm
State AbbreviationINStateAbbreviationCd
ZIP47631ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
JUDY ALSOP
DIRECTOR0.25Yes (X)$0$0$0
ALVIN BLAYLOCK
DIRECTOR0.25Yes (X)$0$0$0
CHRISTOPHER CASH
DIRECTOR0.25Yes (X)$0$0$0
DOUGLAS GUENTHER
DIRECTOR0.25Yes (X)$0$0$0
ROBERT GUENTHER
PRESIDENT0.25Yes (X)$0$0$0Yes (X)
KENT PARKER
VICE PRESIDE0.25Yes (X)$0$0$0Yes (X)
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$42,599AllOtherContributionsAmt
Total Contributions$42,599TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescPROGRAM SERVICE REVENUEDesc
Business711190BusinessCd
Total Revenue Column$59,867TotalRevenueColumnAmt
Related Or Exempt Func Income$59,867RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$59,867TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,222TotalRevenueColumnAmt
Exclusion$1,222ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$103,688TotalRevenueColumnAmt
Related Or Exempt Func Income$59,867RelatedOrExemptFuncIncomeAmt
Exclusion$1,222ExclusionAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$765TotalAmt
Management And General$765ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$68TotalAmt
Management And General$68ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$24,535TotalAmt
Program Services$13,884ProgramServicesAmt
Management And General$10,651ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$34,480TotalAmt
Program Services$34,480ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$74,498TotalAmt
Program Services$74,498ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$11,169TotalAmt
Program Services$9,507ProgramServicesAmt
Management And General$1,662ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtManagement And GeneralManagementAndGeneralAmt
REPAIRS & MAINTENANCE$2,993$2,993
SUPPLIES$2,796$2,796
LICENSE & PERMITS$562$562
DUES & SUBSCRIPTIONS$125$125

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$31TotalAmt
Management And General$31ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$152,022TotalAmt
Program Services$132,369ProgramServicesAmt
Management And General$19,653ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$63,524BOYAmt
EOY$79,794EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$2,920,631LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$1,869,499LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$1,115,672BOYAmt
EOY$1,051,132EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$1,179,196BOYAmt
EOY$1,130,926EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$108BOYAmt
EOY$172EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$108BOYAmt
EOY$172EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,179,088BOYAmt
EOY$1,130,754EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,179,088BOYAmt
EOY$1,130,754EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,179,196BOYAmt
EOY$1,130,926EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$48,334ReconcilationRevenueExpnssAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$34,897CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$50,236CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$33,310CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$79,891CurrentTaxYearMinus1YearAmt
Current Tax Year$42,599CurrentTaxYearAmt
Total$240,933TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$34,897CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$50,236CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$33,310CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$79,891CurrentTaxYearMinus1YearAmt
Current Tax Year$42,599CurrentTaxYearAmt
Total$240,933TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$240,933PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$105CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,140CurrentTaxYearMinus1YearAmt
Current Tax Year$1,222CurrentTaxYearAmt
Total$2,467TotalAmt
FieldValueIRS element (for citing)
Total Support$243,400TotalSupportAmt
Gross Receipts Rltd Activities$259,455GrossReceiptsRltdActivitiesAmt
Public Support CY1700.98990PublicSupportCY170Pct
Public Support PY1700.99470PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$2,920,631OtherCostOrOtherBasisAmt
Book Value$2,920,631BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Depreciation$1,869,499DepreciationAmt
Book Value-$1,869,499BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$1,051,132TotalBookValueLandBuildingsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 2, PART III, LINE 4DRESTORATION & MAINTENANCE OF RAPP GRANARY-OWEN LABORATORY BUILDING
FORM 990, PAGE 6, PART VI, LINE 11BFORM 990 IS REVIEWED BY THE BOARD BEFORE OR AFTER IT IS FILED
FORM 990, PAGE 6, PART VI, LINE 12CDISCLOSURES ARE REVIEWED ANNUALLY FOR ANY CONFLICTS
FORM 990, PAGE 6, PART VI, LINE 19UPON REQUEST

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