Nonprofit · EIN 26-3499322
KOTOWSKI MEMORIAL SCHOLARSHIP FOUNDATION
Tax-exempt (reinstated) · PARK RAPIDS, MN 56470
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $5,634 | $13,942 | -$8,308 | $238,877 | $0 | $238,877 |
| December 31, 2024 | 990-PF | $5,297 | $1,900 | $3,397 | $247,185 | $0 | $247,185 |
| December 31, 2023 | 990-PF | $2,209 | $7,574 | -$5,365 | $243,788 | $0 | $243,788 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $5,634
Expenses
- Grants and similar amounts paid
- $12,000
- Compensation of officers, directors and key employees
- $0
- Disbursements for charitable purposes
- $12,931
- Excise tax on investment income
- $65
Balance sheet and other
- Total assets, start of year
- $247,185
- Total assets, end of year
- $238,877
- Total liabilities, end of year
- $0
- Net assets, end of year
- $238,877
- Fair market value of assets
- $238,877
- Qualifying distributions
- $12,931
- Net investment income
- $5,634
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-PF for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOEL VORHES 705 EAST RIVER DRIVE APT 119, PARK RAPIDS, MN 56470 | TRUSTEE, DIRECTOR | 1 | $0 |
990-PF for the year ended December 31, 2024: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOEL VORHES 705 EAST RIVER DRIVE APT 119, PARK RAPIDS, MN 56470 | TRUSTEE, DIRECTOR | 1 | $0 |
990-PF for the year ended December 31, 2023: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOEL VORHES 501 FIRST STREET EAST PO BOX 471, PARK RAPIDS, MN 56470 | TRUSTEE, DIRECTOR | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 705 E RIVER DR APT 119, PARK RAPIDS, MN 56470-1554
- In care of
- % DONALD WILKINS
- Signed the 990-PF
- JOEL VOHRES, TRUSTEE
- Phone
- (218) 252-7430
- Return prepared by
- CLIFTONLARSONALLEN LLP
What it must file and when
IRS records say it files Form 990-PF. Private foundations file every year. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-PF on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-PF on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-PF on file |
IRS record
- EIN
- 26-3499322
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Private non-operating foundation
- Donations deductible (Pub 78)
- Private foundation, 30% limit
- Exempt since
- 2012
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Education (B82)
- Assets (IRS master file)
- $238,877
- Income (IRS master file)
- $5,634
Revocation and reinstatement
- Exemption revoked
- May 15, 2011
- Posted by the IRS
- November 12, 2012
- Reinstated
- Effective December 15, 2011
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $5,634 | $13,942 | $238,877 | XML |
| 990-PF | December 2024 | $5,297 | $1,900 | $247,185 | XML |
| 990-PF | December 2023 | $2,209 | $7,574 | $243,788 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | IRS |
| 990-PF | December 2018 | – | – | – | IRS |
| 990-PF | December 2017 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 26-3499322).
Questions about KOTOWSKI MEMORIAL SCHOLARSHIP FOUNDATION
- What is the EIN of KOTOWSKI MEMORIAL SCHOLARSHIP FOUNDATION?
- The employer identification number (EIN) of KOTOWSKI MEMORIAL SCHOLARSHIP FOUNDATION is 26-3499322.
- Is KOTOWSKI MEMORIAL SCHOLARSHIP FOUNDATION tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2011 and reinstated it effective December 15, 2011.
- Are donations to KOTOWSKI MEMORIAL SCHOLARSHIP FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does KOTOWSKI MEMORIAL SCHOLARSHIP FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of KOTOWSKI MEMORIAL SCHOLARSHIP FOUNDATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did KOTOWSKI MEMORIAL SCHOLARSHIP FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended December 2025.
- Who are the officers and directors of KOTOWSKI MEMORIAL SCHOLARSHIP FOUNDATION?
- The 990-PF for the year ended December 31, 2025 lists 1 person; 0 received compensation from the organization.
- How much revenue does KOTOWSKI MEMORIAL SCHOLARSHIP FOUNDATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $5,634, expenses of $13,942 and total assets of $238,877 at year end.
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