Nonprofit · EIN 42-1451615
FIRST CITIZENS CHARITABLE FOUNDATION INC
Tax-exempt · MASON CITY, IA 50401
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $593,926 | $426,681 | $167,245 | $1,222,584 | $0 | $1,222,584 |
| December 31, 2024 | 990-PF | $282,586 | $474,354 | -$191,768 | $1,297,731 | $0 | $1,297,731 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $282,000
- Dividends
- $27,851
- Interest
- $9,628
- Net gain from sales of assets
- $274,447
Expenses
- Grants and similar amounts paid
- $408,200
- Compensation of officers, directors and key employees
- $10,000
- Disbursements for charitable purposes
- $409,317
- Excise tax on investment income
- $4,257
Balance sheet and other
- Total assets, start of year
- $1,297,731
- Total assets, end of year
- $1,222,584
- Total liabilities, end of year
- $0
- Net assets, end of year
- $1,222,584
- Fair market value of assets
- $1,843,216
- Qualifying distributions
- $409,317
- Net investment income
- $311,926
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 |
|---|---|---|---|
| PATRICIA A TOMSON PO BOX 1708, MASON CITY, IA 50402 | EXECUTIVE DIRECTOR | 2 | $10,000 |
| O JAY TOMSON PO BOX 1708, MASON CITY, IA 50402 | PRESIDENT | 1 | $0 |
| MARTI T RODAMAKER PO BOX 1708, MASON CITY, IA 50402 | VICE PRESIDENT | 1 | $0 |
| AMY E NELSON 2601 FOURTH STREET SW, MASON CITY, IA 50402 | SECRETARY | 1 | $0 |
| BRAD J DUMMETT 2601 FOURTH STREET SW, MASON CITY, IA 50402 | TREASURER | 1 | $0 |
| JOLEEN FLEMING 2601 FOURTH STREET SW, MASON CITY, IA 50402 | DIRECTOR | 1 | $0 |
| ROBERT KLOCKE 3 CREEKSIDE CT, MASON CITY, IA 50401 | DIRECTOR | 1 | $0 |
| CATHERINE ROTTINGHAUS 300 MAIN ST, CHARLES CITY, IA 50616 | DIRECTOR | 1 | $0 |
990-PF for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PATRICIA A TOMSON PO BOX 1708, MASON CITY, IA 50402 | EXEC DIRECTO | 2 | $10,000 |
| O JAY TOMSON PO BOX 1708, MASON CITY, IA 50402 | PRESIDENT | 1 | $0 |
| ROBERT KLOCKE 3 CREEKSIDE CT, MASON CITY, IA 50401 | DIRECTOR | 1 | $0 |
| CATHERINE ROTTINGHAUS 300 MAIN ST, CHARLES CITY, IA 50616 | DIRECTOR | 1 | $0 |
| MARTI RODAMAKER PO BOX 1708, MASON CITY, IA 50402 | VICE PRESIDE | 1 | $0 |
| JOLEEN FLEMING 2601 4TH ST SW, MASON CITY, IA 50402 | DIRECTOR | 1 | $0 |
| AMY NELSON 2601 4TH ST SW, MASON CITY, IA 50402 | SECRETARY | 1 | $0 |
| BRAD DUMMETT 2601 4TH ST SW, MASON CITY, IA 50402 | TREASURER | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 2601 4TH ST SW, MASON CITY, IA 50401-4650
- Signed the 990-PF
- O JAY TOMSON, PRESIDENT
- Phone
- (641) 422-1600
- Return prepared by
- KPMG 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
- 42-1451615
- 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
- 1996
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T20Z)
- Assets (IRS master file)
- $1,222,584
- Income (IRS master file)
- $637,659
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | – | – | – | IRS |
| 990-PF | December 2024 | – | – | – | IRS |
| 990-PF | December 2023 | $482,717 | $390,887 | $1,489,138 | IRS |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | IRS |
| 990-PF | December 2018 | – | – | – | IRS |
990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 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.
Questions about FIRST CITIZENS CHARITABLE FOUNDATION INC
- What is the EIN of FIRST CITIZENS CHARITABLE FOUNDATION INC?
- The employer identification number (EIN) of FIRST CITIZENS CHARITABLE FOUNDATION INC is 42-1451615.
- Is FIRST CITIZENS CHARITABLE FOUNDATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1996.
- Are donations to FIRST CITIZENS CHARITABLE FOUNDATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does FIRST CITIZENS CHARITABLE FOUNDATION INC file?
- Form 990-PF. Private foundations file every year.
- When is the next return of FIRST CITIZENS CHARITABLE FOUNDATION INC 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 FIRST CITIZENS CHARITABLE FOUNDATION INC 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 FIRST CITIZENS CHARITABLE FOUNDATION INC?
- The 990-PF for the year ended December 31, 2025 lists 8 people; 1 received compensation from the organization, the highest $10,000 (PATRICIA A TOMSON, EXECUTIVE DIRECTOR).
- How much revenue does FIRST CITIZENS CHARITABLE FOUNDATION INC have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $593,926, expenses of $426,681 and total assets of $1,222,584 at year end.
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All nonprofits in MASON CITY · Iowa · Philanthropy, voluntarism and grantmaking foundations