Nonprofit · EIN 39-2031461
FRANK AND LUCILLE PUNCER FOUNDATION LTD
Tax-exempt (reinstated) · MILWAUKEE, WI 53202
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $320,927 | $690,115 | -$369,188 | $7,149,979 | $0 | $7,149,979 |
| December 31, 2024 | 990-PF | $306,945 | $622,790 | -$315,845 | $7,515,747 | $0 | $7,515,747 |
| December 31, 2023 | 990-PF | $263,193 | $595,484 | -$332,291 | $7,831,592 | $0 | $7,831,592 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $133,587
- Interest
- $89,067
- Net gain from sales of assets
- $98,273
Expenses
- Grants and similar amounts paid
- $565,000
- Compensation of officers, directors and key employees
- $50,000
- Disbursements for charitable purposes
- $565,000
- Excise tax on investment income
- $3,302
Balance sheet and other
- Total assets, start of year
- $7,515,747
- Total assets, end of year
- $7,149,979
- Total liabilities, end of year
- $0
- Net assets, end of year
- $7,149,979
- Fair market value of assets
- $11,347,848
- Qualifying distributions
- $565,000
- Net investment income
- $314,277
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 |
|---|---|---|---|
| DONAL DEMET 815 CASS STREET, MILWAUKEE, WI 532023908 | TREASURER | 3 | $18,000 |
| JOHN LEWENAUER 2015 W MARTIN WAY, MEQUON, WI 53097 | DIRECTOR/V-P | 2 | $16,000 |
| DONALD SHANE 9612 N CRESTWOOD COURT, MEQUON, WI 530925355 | DIRECTOR | 2 | $16,000 |
990-PF for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DONAL DEMET 815 CASS STREET, MILWAUKEE, WI 532023908 | TREASURER | 3 | $18,000 |
| JOHN LEWENAUER 2015 W MARTIN WAY, MEQUON, WI 53097 | DIRECTOR/V-P | 2 | $16,000 |
| DONALD SHANE 9612 N CRESTWOOD COURT, MEQUON, WI 530925355 | DIRECTOR | 2 | $16,000 |
990-PF for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DONAL DEMET 815 CASS STREET, MILWAUKEE, WI 532023908 | TREASURER | 3 | $18,000 |
| JOHN LEWENAUER 2015 W MARTIN WAY, MEQUON, WI 53097 | DIRECTOR/V-P | 2 | $16,000 |
| DONALD SHANE 9612 N CRESTWOOD COURT, MEQUON, WI 530925355 | DIRECTOR | 2 | $16,000 |
Address and contacts
- Address (IRS master file)
- 111 E WISCONSIN AVE STE 1800, MILWAUKEE, WI 53202-4809
- In care of
- % JOHN R NELSON
- Signed the 990-PF
- DONAL DEMET, TREASURER
- Phone
- (414) 326-3101
- Return prepared by
- LICHTSINN & HAENSEL SC
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
- 39-2031461
- 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
- 2022
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T20)
- Assets (IRS master file)
- $7,149,979
- Income (IRS master file)
- $2,041,257
Revocation and reinstatement
- Exemption revoked
- May 15, 2010
- Posted by the IRS
- June 9, 2011
- Reinstated
- Effective May 15, 2010
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 | $320,927 | $690,115 | $7,149,979 | IRS |
| 990-PF | December 2024 | $306,945 | $622,790 | $7,515,747 | IRS |
| 990-PF | December 2023 | $263,193 | $595,484 | $7,831,592 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | 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 39-2031461).
Questions about FRANK AND LUCILLE PUNCER FOUNDATION LTD
- What is the EIN of FRANK AND LUCILLE PUNCER FOUNDATION LTD?
- The employer identification number (EIN) of FRANK AND LUCILLE PUNCER FOUNDATION LTD is 39-2031461.
- Is FRANK AND LUCILLE PUNCER FOUNDATION LTD tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2010 and reinstated it effective May 15, 2010.
- Are donations to FRANK AND LUCILLE PUNCER FOUNDATION LTD tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does FRANK AND LUCILLE PUNCER FOUNDATION LTD file?
- Form 990-PF. Private foundations file every year.
- When is the next return of FRANK AND LUCILLE PUNCER FOUNDATION LTD 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 FRANK AND LUCILLE PUNCER FOUNDATION LTD 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 FRANK AND LUCILLE PUNCER FOUNDATION LTD?
- The 990-PF for the year ended December 31, 2025 lists 3 people; 3 received compensation from the organization, the highest $18,000 (DONAL DEMET, TREASURER).
- How much revenue does FRANK AND LUCILLE PUNCER FOUNDATION LTD have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $320,927, expenses of $690,115 and total assets of $7,149,979 at year end.
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