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Nonprofit · EIN 41-6046675

ROGER L & AGNES C DELL CHARITABLE TRUST 1

Tax-exempt · FARGO, ND 58106

Financials

$703K$340K2023$471K$404K2024$577K$435K2025
Revenue Expenses · by fiscal year end
Financials of ROGER L & AGNES C DELL CHARITABLE TRUST 1 by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990-PF$576,950$434,565$142,385$5,640,630$0$5,640,630
December 31, 2024990-PF$470,973$404,036$66,937$5,498,245$0$5,498,245
December 31, 2023990-PF$702,980$339,833$363,147$5,431,308$0$5,431,308
Financial details: 990-PF for the year ended December 31, 2025

Revenue

Dividends
$151,995
Net gain from sales of assets
$422,592
Other income
$2,363

Expenses

Grants and similar amounts paid
$347,500
Compensation of officers, directors and key employees
$81,056
Disbursements for charitable purposes
$395,722
Excise tax on investment income
$7,518

Balance sheet and other

Total assets, start of year
$5,498,245
Total assets, end of year
$5,640,630
Total liabilities, end of year
$0
Net assets, end of year
$5,640,630
Fair market value of assets
$9,444,272
Qualifying distributions
$395,722
Net investment income
$576,950

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.

NameTitleHours / weekCompensation
Bell Bank
PO Box 10877, Fargo, ND 581060877
Co-Trustee1$36,056
Stephen F Rufer
110 North Mill Street, Fergus Falls, ND 56537
Co-Trustee1$15,000
Matthew McGovern
PO Box 10877, Fergus Falls, ND 56537
Co-Trustee1$15,000
H Morrison Kershner
110 North Mill Street, Fergus Falls, ND 56537
Co-Trustee1$15,000
990-PF for the year ended December 31, 2024: 4 people
NameTitleHours / weekCompensation
Bell Bank
PO Box 10877, Fargo, ND 581060877
Co-Trustee1$33,631
Stephen F Rufer
110 North Mill Street, Fergus Falls, ND 56537
Co-Trustee1$13,000
Matthew McGovern
PO Box 10877, Fergus Falls, ND 56537
Co-Trustee1$13,000
H Morrison Kershner
110 North Mill Street, Fergus Falls, ND 56537
Co-Trustee1$13,000
990-PF for the year ended December 31, 2023: 4 people
NameTitleHours / weekCompensation
Bell Bank
PO Box 9798, Fargo, ND 581069798
Co-Trustee1$30,248
Stephen F Rufer
110 North Mill Street, Fergus Falls, ND 56537
Co-Trustee1$10,000
Matthew McGovern
PO Box 10877, Fergus Falls, ND 56537
Co-Trustee1$10,000
H Morrison Kershner
110 North Mill Street, Fergus Falls, ND 56537
Co-Trustee1$10,000

Address and contacts

Address (IRS master file)
PO BOX 9798, FARGO, ND 58106-9798
In care of
% BELL BANK TTEE
Signed the 990-PF
Shannon Gephart, Co-Trustee
Phone
(701) 451-3073
Return prepared by
Eide Bailly 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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990-PF on file
2024December 31, 2024May 15, 2025990-PF on file
2023December 31, 2023May 15, 2024990-PF on file

IRS record

EIN
41-6046675
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
1971
Accounting year ends
December
Files
Form 990-PF
Assets (IRS master file)
$5,640,630
Income (IRS master file)
$1,255,100

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-PFDecember 2025$576,950$434,565$5,640,630XML
990-PFDecember 2024$470,973$404,036$5,498,245XML
990-PFDecember 2023$702,980$339,833$5,431,308XML
990-PFDecember 2022–––IRS
990-PFDecember 2021–––IRS
990-PFDecember 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 41-6046675).

Questions about ROGER L & AGNES C DELL CHARITABLE TRUST 1

What is the EIN of ROGER L & AGNES C DELL CHARITABLE TRUST 1?
The employer identification number (EIN) of ROGER L & AGNES C DELL CHARITABLE TRUST 1 is 41-6046675.
Is ROGER L & AGNES C DELL CHARITABLE TRUST 1 tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1971.
Are donations to ROGER L & AGNES C DELL CHARITABLE TRUST 1 tax-deductible?
Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
Which annual return does ROGER L & AGNES C DELL CHARITABLE TRUST 1 file?
Form 990-PF. Private foundations file every year.
When is the next return of ROGER L & AGNES C DELL CHARITABLE TRUST 1 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 ROGER L & AGNES C DELL CHARITABLE TRUST 1 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 ROGER L & AGNES C DELL CHARITABLE TRUST 1?
The 990-PF for the year ended December 31, 2025 lists 4 people; 4 received compensation from the organization, the highest $36,056 (Bell Bank, Co-Trustee).
How much revenue does ROGER L & AGNES C DELL CHARITABLE TRUST 1 have?
On its 990-PF for the year ended December 31, 2025 it reported revenue of $576,950, expenses of $434,565 and total assets of $5,640,630 at year end.

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