DOROTHY HENCKLEY HEYL IRRV CHARITABLE TR FBO K COLLEGE: Form 990, tax year 2025
View the entire original 990 at ProPublica ↗
- Organization
- DOROTHY HENCKLEY HEYL IRRV CHARITABLE TR FBO K COLLEGE (EIN 38-6572671)
- Tax period
- 2025-01-01 to 2025-12-31
- Filed
- 2026-05-08
- IRS object ID
- 202631289349304003
- 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 | 2026-05-08T17:01:42-05:00 | ReturnTs |
| Tax Period End | 2025-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 920460586 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PWC US TAX LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 301 GRANT STREET 45TH FLOOR | AddressLine1Txt |
| City | PITTSBURGH | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 15219 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2025-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 386572671 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DOROTHY HEYL IRRV FBO K COLLEGE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | HEYL | BusinessNameControlTxt |
| Phone | 4127683716 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 500 FIRST AVE P7-PFSC-03-Z | AddressLine1Txt |
| City | PITTSBURGH | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 15219 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | PNC BANK N A | PersonNm |
| Person Title | TAX MANAGER | PersonTitleTxt |
| Phone | 4127683716 | PhoneNum |
| Signature | 2026-04-25 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | LAWRENCE MCGUIRE | PreparerPersonNm |
| PTIN | P01233953 | PTIN |
| Phone | 4123556000 | PhoneNum |
| Preparation | 2026-04-25 | PreparationDt |
| Self Employed | Yes (X) | SelfEmployedInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2025 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
Principal Ofcr Business Name PrincipalOfcrBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PNC BANK NA | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 500 FIRST AVE P7-PFSC-03-Z | AddressLine1Txt |
| City | PITTSBURGH | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 15219 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,139,089 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | N/A | WebsiteAddressTxt |
| Type Of Organization Trust | Yes (X) | TypeOfOrganizationTrustInd |
| Formation | 1989 | FormationYr |
| Legal Domicile State | MI | LegalDomicileStateCd |
| Activity Or Mission | TO SUPPORT KALAMAZOO COLLEGE LOCATED IN KALAMAZOO, MICHIGAN, FOR USE IN THE OPERATIONS OF THE COLLEGE, SPECIFICALLY FOR THE CHEMISTRY DEPARTMENT | ActivityOrMissionDesc |
| Voting Members Governing Body | 1 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 0 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $255,660 | PYInvestmentIncomeAmt |
| CY Investment Income | $439,395 | CYInvestmentIncomeAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $255,660 | PYTotalRevenueAmt |
| CY Total Revenue | $439,395 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $147,756 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $171,923 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $38,408 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $40,898 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,331 | PYOtherExpensesAmt |
| CY Other Expenses | $2,382 | CYOtherExpensesAmt |
| PY Total Expenses | $188,495 | PYTotalExpensesAmt |
| CY Total Expenses | $215,203 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $67,165 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $224,192 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $4,566,902 | TotalAssetsBOYAmt |
| Total Assets EOY | $4,790,756 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $0 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $4,566,902 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $4,790,756 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO SUPPORT KALAMAZOO COLLEGE LOCATED IN KALAMAZOO, MICHIGAN, FOR USE IN THE OPERATIONS OF THE COLLEGE, SPECIFICALLY FOR THE CHEMISTRY DEPARTMENT | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $180,103 | ExpenseAmt |
| Grant | $171,923 | GrantAmt |
| Desc | FUNDS ARE PROVIDED TO KALAMAZOO COLLEGE FOR USE IN THE OPERATION OF THE COLLEGE. THESE FUNDS ARE USED FOR THE CHEMISTRY DEPARTMENT. | Desc |
| Total Program Service Expenses | $180,103 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | false | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | Yes (true) | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Excs Tax Sect4951 Or4952 Or4953 | false | ExcsTaxSect4951Or4952Or4953Ind |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 1 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 0 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | false | MinutesOfGoverningBodyInd |
| Minutes Of Committees | false | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MI | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PNC BANK NA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4127683716 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 500 FIRST AVE P7-PFSC-03-Z | AddressLine1Txt |
| City | PITTSBURGH | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 15219 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PNC BANK NA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Title | TRUSTEE | TitleTxt |
| Average Hours Per Week | 1.0 | AverageHoursPerWeekRt |
| Average Hours Per Week Rltd Org | 0.0 | AverageHoursPerWeekRltdOrgRt |
| Institutional Trustee | Yes (X) | InstitutionalTrusteeInd |
| Reportable Comp From Org | $40,898 | ReportableCompFromOrgAmt |
| Reportable Comp From Rltd Org | $0 | ReportableCompFromRltdOrgAmt |
| Other Compensation | $0 | OtherCompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $40,898 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $139,992 | TotalRevenueColumnAmt |
| Exclusion | $139,992 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $999,097 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $699,694 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $299,403 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $299,403 | TotalRevenueColumnAmt |
| Exclusion | $299,403 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $439,395 | TotalRevenueColumnAmt |
| Exclusion | $439,395 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $171,923 | TotalAmt |
| Program Services | $171,923 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $40,898 | TotalAmt |
| Program Services | $8,180 | ProgramServicesAmt |
| Management And General | $32,718 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | FOREIGN TAX WITHHELD | Desc |
| Total | $2,382 | TotalAmt |
| Management And General | $2,382 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $215,203 | TotalAmt |
| Program Services | $180,103 | ProgramServicesAmt |
| Management And General | $35,100 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $121,569 | BOYAmt |
| EOY | $129,008 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,445,333 | BOYAmt |
| EOY | $4,661,748 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,566,902 | BOYAmt |
| EOY | $4,790,756 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $4,790,756 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,566,902 | BOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,566,902 | BOYAmt |
| EOY | $4,790,756 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,566,902 | BOYAmt |
| EOY | $4,790,756 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $224,192 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | -$338 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| Acct Compile Or Review Basis | AcctCompileOrReviewBasisGrp | |
| FS Audited | false | FSAuditedInd |
| FS Audited Basis | FSAuditedBasisGrp | |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supporting Organization509a3 | Yes (X) | SupportingOrganization509a3Ind |
| Supporting Org Type3 Non Func | Yes (X) | SupportingOrgType3NonFuncInd |
| Supported Organizations | 1 | SupportedOrganizationsCnt |
Supported Org Information SupportedOrgInformationGrp
Supported Organization Name SupportedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KALAMAZOO COLLEGE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 381358014 | EIN |
| Organization Type | 2 | OrganizationTypeCd |
| Governing Document Listed | Yes (true) | GoverningDocumentListedInd |
| Support | $171,923 | SupportAmt |
| Other Support | $0 | OtherSupportAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supported Organizations Total | 1 | SupportedOrganizationsTotalCnt |
| Support Sum | $171,923 | SupportSumAmt |
| Other Support Sum | $0 | OtherSupportSumAmt |
Form990 Sch A Supporting Org Form990SchASupportingOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Listed By Name Governing Doc | Yes (true) | ListedByNameGoverningDocInd |
| Suprt Org No IRS Determination | false | SuprtOrgNoIRSDeterminationInd |
| Supported Org Section C456 | false | SupportedOrgSectionC456Ind |
| Supported Org Not Organized US | false | SupportedOrgNotOrganizedUSInd |
| Organization Change Suprt Org | false | OrganizationChangeSuprtOrgInd |
| Support Non Supported Org | false | SupportNonSupportedOrgInd |
| Payment Substantial Contribtr | false | PaymentSubstantialContribtrInd |
| Loan Disqualified Person | false | LoanDisqualifiedPersonInd |
| Controlled Disqualified Prsn | false | ControlledDisqualifiedPrsnInd |
| Disqualified Prsn Controll Int | false | DisqualifiedPrsnControllIntInd |
| Disqualified Prsn Ownr Int | false | DisqualifiedPrsnOwnrIntInd |
| Excess Business Holdings Rules | Yes (true) | ExcessBusinessHoldingsRulesInd |
| Excess Business Holdings | false | ExcessBusinessHoldingsInd |
| Contribution Controller | false | ContributionControllerInd |
| Contribution Family | false | ContributionFamilyInd |
| Contribution35 Controlled | false | Contribution35ControlledInd |
Form990 Sch A Type3 Sprt Org All Form990SchAType3SprtOrgAllGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timely Provided Documents | Yes (true) | TimelyProvidedDocumentsInd |
| Officers Close Relationship | false | OfficersCloseRelationshipInd |
| Supported Org Voice Investment | Yes (true) | SupportedOrgVoiceInvestmentInd |
Adjusted Net Income AdjustedNetIncomeGrp
Net ST Capital Gain Adj Net Incm NetSTCapitalGainAdjNetIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prior Year | $5,279 | PriorYearAmt |
| Current Year | $6,443 | CurrentYearAmt |
Recoveries PY Distributions RecoveriesPYDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prior Year | $0 | PriorYearAmt |
Other Gross Income OtherGrossIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prior Year | $199,290 | PriorYearAmt |
| Current Year | $139,992 | CurrentYearAmt |
Adjusted Gross Income AdjustedGrossIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prior Year | $204,569 | PriorYearAmt |
| Current Year | $146,435 | CurrentYearAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prior Year | $0 | PriorYearAmt |
Production Income ProductionIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prior Year | $33,057 | PriorYearAmt |
| Current Year | $35,100 | CurrentYearAmt |
Other Expenses OtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prior Year | $0 | PriorYearAmt |
Total Adjusted Net Income TotalAdjustedNetIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prior Year | $171,512 | PriorYearAmt |
| Current Year | $111,335 | CurrentYearAmt |
Minimum Asset Amount MinimumAssetAmountGrp
Average Monthly FMV Of Sec AverageMonthlyFMVOfSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prior Year | $5,209,719 | PriorYearAmt |
| Current Year | $5,477,642 | CurrentYearAmt |
Average Monthly Cash Balances AverageMonthlyCashBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prior Year | $0 | PriorYearAmt |
| Current Year | $106,065 | CurrentYearAmt |
FMV Other Non Exempt Use Asset FMVOtherNonExemptUseAssetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prior Year | $0 | PriorYearAmt |
Total FMV Of Non Exempt Use Asset TotalFMVOfNonExemptUseAssetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prior Year | $5,209,719 | PriorYearAmt |
| Current Year | $5,583,707 | CurrentYearAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Discount Claimed | $0 | DiscountClaimedAmt |
Acquisition Indebtedness AcquisitionIndebtednessGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prior Year | $0 | PriorYearAmt |
Adjusted FMV Less Indebtedness AdjustedFMVLessIndebtednessGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prior Year | $5,209,719 | PriorYearAmt |
| Current Year | $5,583,707 | CurrentYearAmt |
Cash Deemed Charitable CashDeemedCharitableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prior Year | $78,146 | PriorYearAmt |
| Current Year | $83,756 | CurrentYearAmt |
Net Vl Non Exempt Use Assets NetVlNonExemptUseAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prior Year | $5,131,573 | PriorYearAmt |
| Current Year | $5,499,951 | CurrentYearAmt |
Pct Of Net Vl Non Exempt Use Ast PctOfNetVlNonExemptUseAstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prior Year | $179,605 | PriorYearAmt |
| Current Year | $192,498 | CurrentYearAmt |
Recoveries PY Distri Min Asset RecoveriesPYDistriMinAssetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prior Year | $0 | PriorYearAmt |
Total Minimum Asset TotalMinimumAssetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prior Year | $179,605 | PriorYearAmt |
| Current Year | $192,498 | CurrentYearAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| CY Adj Net Income Distributable | $171,512 | CYAdjNetIncomeDistributableAmt |
| CY Pct85 Adjusted Net Income | $145,785 | CYPct85AdjustedNetIncomeAmt |
| CY Total Min Ast Distributable | $179,605 | CYTotalMinAstDistributableAmt |
| CY Greater Adjusted Minimum | $179,605 | CYGreaterAdjustedMinimumAmt |
| CY Income Tax Imposed PY | $0 | CYIncomeTaxImposedPYAmt |
| CY Distributable As Adjusted | $179,605 | CYDistributableAsAdjustedAmt |
Distributions DistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| CY Paid Accomplish Exempt Prps | $171,923 | CYPaidAccomplishExemptPrpsAmt |
| CY Pd In Excess Income Activity | $0 | CYPdInExcessIncomeActivityAmt |
| CY Administrative Expense Paid | $8,180 | CYAdministrativeExpensePaidAmt |
| Exempt Use Assets Acquis Paid | $0 | ExemptUseAssetsAcquisPaidAmt |
| Qualified Set Aside | $0 | QualifiedSetAsideAmt |
| CY Total Annual Distributions | $180,103 | CYTotalAnnualDistributionsAmt |
| CY Distri Attentive Suprt Org | $171,923 | CYDistriAttentiveSuprtOrgAmt |
| CY Distributable As Adjusted | $179,605 | CYDistributableAsAdjustedAmt |
| CY Distribution Yr | 0.957 | CYDistributionYrRt |
Distribution Allocations DistributionAllocationsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| CY Distributable As Adjusted | $179,605 | CYDistributableAsAdjustedAmt |
| Underdistributions | $0 | UnderdistributionsAmt |
| Excess Distribution Cyov Yr5 | $0 | ExcessDistributionCyovYr5Amt |
| Excess Distribution Cyov Yr4 | $0 | ExcessDistributionCyovYr4Amt |
| Excess Distribution Cyov Yr3 | $0 | ExcessDistributionCyovYr3Amt |
| Excess Distribution Cyov Yr2 | $0 | ExcessDistributionCyovYr2Amt |
| Excess Distribution Cyov Yr1 | $7,682 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $7,682 | TotalExcessDistributionCyovAmt |
| Cyov Applied Underdistri PY | $0 | CyovAppliedUnderdistriPYAmt |
| Cyov Applied Underdistr CPY | $7,682 | CyovAppliedUnderdistrCPYAmt |
| Carryover PY Not Applied | $0 | CarryoverPYNotAppliedAmt |
| Excess Distribution Cyov | $0 | ExcessDistributionCyovAmt |
| CY Total Annual Distributions | $180,103 | CYTotalAnnualDistributionsAmt |
| CY Distrib App Underdistri PY | $0 | CYDistribAppUnderdistriPYAmt |
| CY Distri App Distributable | $171,923 | CYDistriAppDistributableAmt |
| Excess Distribution | $8,180 | ExcessDistributionAmt |
| Remaining Underdistri PY | $0 | RemainingUnderdistriPYAmt |
| Remaining Underdistri CY | $0 | RemainingUnderdistriCYAmt |
| Excess Distri Cyov To Next Yr | $8,180 | ExcessDistriCyovToNextYrAmt |
| Excess From Year5 | $0 | ExcessFromYear5Amt |
| Excess From Year4 | $0 | ExcessFromYear4Amt |
| Excess From Year3 | $0 | ExcessFromYear3Amt |
| Excess From Year2 | $0 | ExcessFromYear2Amt |
| Excess From Year1 | $8,180 | ExcessFromYear1Amt |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART IV, SECTON D, LINE 2 | STATEMENTS ARE PROVIDED TO KALAMAZOO COLLEGE ON A QUARTERLY BASIS. |
| PART V, SECTION D, LINE 8 | UNDER THE TRUST AGREEMENT, THE TRUST SUPPORTS KALAMAZOO COLLEGE, A PRIVATE UNIVERSITY DESCRIBED IN SECTION 509(A)(1). ATTENTIVENESS TEST: THE TRUST WAS ESTABLISHED SPECIFICALLY TO CREATE THE "DOROTHY HINCKLEY HEYL CHAIR OF CHEMISTRY" IN MEMORY OF DOROTHY HINCKLEY HEYL'S FATHER WHO WAS A CHEMISTRY PROFESSOR AT KALAMAZOO COLLEGE. THE TRUST HAS BEEN IN EXISTENCE FOR MANY YEARS AND PROVIDES FUNDS TO |
| PART V, SECTION D, LINE 8 (CONT) | SUPPORT THE OPERATIONS OF THE CHEMISTRY DEPARTMENT. DOROTHY HINCKLEY HEYL'S PARENTS ESTABLISHED A SEPARATE SCHOLARSHIP FUND AT KALAMAZOO COLLEGE WHICH PROVIDES SIGNIFICANT SCHOLARSHIPS TO STUDENTS AT KALAMAZOO COLLEGE EACH YEAR. THESE TWO FUNDS PROVIDE SIGNIFICANT SUPPORT TO THE COLLEGE AND ENSURE THAT THE COLLEGE IS ATTENTIVE TO THE TRUST. RESPONSIVENESS TEST: THE TRUST WAS FUNDED UPON |
| PART V, SECTION D, LINE 8 (CONT) | THE DEATH OF DOROTHY HINCKLEY HEYL AND WAS CREATED VIA THE DOROTHY HINCKLEY HEYL TRUST. THE TRUSTEE OF THE TRUST IS A BANK. THE TRUST INSTRUMENT PROVIDES THAT THE TRUSTEE HAS DISCRETION REGARDING THE TIMING AND AMOUNT OF DISTRIBUTIONS CONSISTENT WITH THE TRUSTEE'S FIDUCIARY DUTIES. DISTRIBUTIONS WILL BE MADE AT SUCH INTERVALS AS MAY SUIT THE MUTUAL CONVENIENCE OF THE TRUST AND KALAMAZOO COLLEGE, |
| PART V, SECTION D, LINE 8 (CONT) | NOT LESS FREQUENTLY THAN QUARTERLY. UNDER THE TRUST AGREEMENT, KALAMAZOO COLLEGE HAS THE POWER TO ENFORCE THE TRUST AND COMPEL AN ACCOUNTING BY THE TRUSTEE. THE TRUSTEE SHALL FURNISH REPORTS AT LEAST ANNUALLY TO KALAMAZOO COLLEGE TO ASSIST THE COLLEGE IN INSURING THAT THE TRUSTEE HAS INVESTED THE TRUST CORPUS IN ASSETS PRODUCTIVE OF A REASONABLE RATE OF RETURN. |
| PART V, SECTION E, LINE 6 | DUE TO THE COVID-19 PANDEMIC AND A CHANGE IN ADMINISTRATORS, THE 2021 REQUIRED MINIMUM DISTRIBUTION WAS NOT MET BY THE TRUST. HOWEVER, ONCE DISCOVERED THE BALANCE WAS IMMEDIATELY DISPERSED TO KALAMAZOO COLLEGE ON JULY 14, 2022. STEPS WERE TAKEN BY THE INSTITUTIONAL TRUSTEE TO ENSURE THE ERROR IS NOT REPEATED. |
| Part IV SECTION D Line 3 | While the supported organization relies on the experience and expertise of the Institutional Trustee to invest and manage the investments in the Trust, due to the close and continuous relationship, the supported organization has a significant voice in investment decisions. |
| PART V SECTION E LINE 2 | DUE TO THE COVID-19 PANDEMIC AND A CHANGE IN ADMINISTRATORS, THE 2021 REQUIRED MINIMUM DISTRIBUTION WAS NOT MET BY THE TRUST. HOWEVER, ONCE DISCOVERED THE BALANCE WAS IMMEDIATELY DISPERSED TO KALAMAZOO COLLEGE ON JULY 14, 2022. STEPS WERE TAKEN BY THE INSTITUTIONAL TRUSTEE TO ENSURE THE ERROR IS NOT REPEATED. |
| Part IV SECTION D LINE 3 | While the supported organization relies on the experience and expertise of the Institutional Trustee to invest and manage the investments in the Trust, due to the close and continuous relationship, the supported organization has a significant voice in investment decisions. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | false | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KALAMAZOO COLLEGE | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1200 ACADEMY STREET | AddressLine1Txt |
| City | KALAMAZOO | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 49006 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 381358014 | RecipientEIN |
| IRC Section | 501C3 | IRCSectionDesc |
| Cash Grant | $171,923 | CashGrantAmt |
| Valuation Method Used | FMV | ValuationMethodUsedDesc |
| Purpose Of Grant | CHEMISTRY DEPT OPS | PurposeOfGrantTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | EXPLANATION FOR FORM 990, SCHEDULE I, PART 1, LINE 2 | FormAndLineReferenceDesc |
| Explanation | PNC BANK, AS TRUSTEE, MAINTAINS RECORDS TO SUBSTANTIATE THE ANNUAL GRANTS MADE TO KALAMAZOO COLLEGE. AS KALAMAZOO COLLEGE IS THE ONLY BENEFICIARY OF THIS TRUST, IT IS NOT NECESSARY TO SUBSTANTIATE THEIR ELIGIBILITY FOR THE ANNUAL GRANTS NOR IS ANY SELECTION CRITERIA NECESSARY. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 8a | DOROTHY HEYL IRREV FBO K COLLEGE HAS NO WRITTEN POLICY REGARDING DOCUMENTATION OF MEETINGS AND WRITTEN ACTIONS OF ITS GOVERNING BODY AND COMMITTEES WITH AUTHORITY TO ACT ON ITS BEHALF. |
| EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 8b | DOROTHY HEYL IRREV FBO K COLLEGE HAS NO WRITTEN POLICY REGARDING DOCUMENTATION OF MEETINGS AND WRITTEN ACTIONS OF ITS GOVERNING BODY AND COMMITTEES WITH AUTHORITY TO ACT ON ITS BEHALF. |
| FORM 990, PAGE 6, PART VI, LINE 11-DESCRIPTION OF PROCESS FOR REVIEW | PNC BANK, AS SOLE TRUSTEE, ARRANGES FOR THE PREPARATION OF FORM 990. RETURNS ARE SUBMITTED TO THE TRUSTEE FOR REVIEW PRIOR TO FILING. |
| EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 12c | MONITORING IS DONE THROUGH SCRUTINY OF TRANSACTIONS COMPARED TO CONFLICTS POLICY. |
| FORM 990, PAGE 6, PART VI, LINE 18 | FORM 990 AND RELATED FINANCIAL STATEMENTS ARE MADE AVAILABLE THROUGH REQUEST. |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE GOVERNING DOCUMENT FOR THIS ENTITY IS THE DOROTHY HINCKLEY HEYL TRUST AGREEMENT. THIS TRUST AGREEMENT IS NOT AVAILABLE TO THE PUBLIC. |
| EXPLANATION FOR FORM 990, PART XI, LINE 9 | MUTUAL FUND TIMING ADJUSTMENT ($248); PY RETURN OF CAPITAL ADJUSTMENT($90) |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KALAMAZOO COLLEGE | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1200 ACADEMY ST | AddressLine1Txt |
| City | KALAMAZOO | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 49006 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 381358014 | EIN |
| Primary Activities | UNIVERSITY | PrimaryActivitiesTxt |
| Legal Domicile State | MI | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(3) | ExemptCodeSectionTxt |
| Public Charity Status | 2 | PublicCharityStatusTxt |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | false | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (true) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KALAMAZOO COLLEGE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | b | TransactionTypeTxt |
| Involved | $171,923 | InvolvedAmt |
| Method Of Amount Determination | FMV | MethodOfAmountDeterminationTxt |
Comments