Nonprofit · EIN 42-6062134
ABNER & ELIZA BLACK MEMORIAL FUND
Tax-exempt · WINTERSET, IA 50273
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $17,568 | $18,330 | -$762 | $219,446 | $0 | $219,446 |
| December 31, 2024 | 990-PF | $17,010 | $36,745 | -$19,735 | $220,208 | $0 | $220,208 |
| December 31, 2023 | 990-PF | $38,057 | $31,043 | $7,014 | $233,945 | $0 | $233,945 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $17,556
- Net gain from sales of assets
- $12
Expenses
- Grants and similar amounts paid
- $16,500
- Compensation of officers, directors and key employees
- $450
- Disbursements for charitable purposes
- $18,117
- Excise tax on investment income
- $222
Balance sheet and other
- Total assets, start of year
- $220,208
- Total assets, end of year
- $219,446
- Total liabilities, end of year
- $0
- Net assets, end of year
- $219,446
- Fair market value of assets
- $720,170
- Qualifying distributions
- $18,117
- Net investment income
- $17,568
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 |
|---|---|---|---|
| JASON SALTON 118 N 1ST AVE, WINTERSET, IA 50273 | Trustee | 1 | $150 |
| CAROL KIERNAN 315 W LANE, WINTERSET, IA 50273 | Trustee | 5 | $150 |
990-PF for the year ended December 31, 2024: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jason Salton 118 N 1st Avenue, WINTERSET, IA 50273 | Trustee | 1 | $150 |
| CAROL KIERNAN 315 W LANE, WINTERSET, IA 50273 | Trustee | 5 | $150 |
990-PF for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JIM NELSON 511 W BENTON, WINTERSET, IA 50273 | Trustee | 1 | $150 |
| EVA M SHORT 524 W BENTON, WINTERSET, IA 50273 | Trustee | 1 | $150 |
| CAROL KIERNAN 315 W LANE, WINTERSET, IA 50273 | Trustee | 5 | $150 |
Address and contacts
- Address (IRS master file)
- PO BOX 230, WINTERSET, IA 50273-0230
- In care of
- % FARMERS & MERCHANTS STATE BANK BL
- Signed the 990-PF
- CAROL TIERNAN, Trustee
- Phone
- (515) 462-3731
- Return prepared by
- Negley Tax & Consulting LLC
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
- 42-6062134
- 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
- 1973
- Accounting year ends
- December
- Files
- Form 990-PF
- Assets (IRS master file)
- $219,446
- Income (IRS master file)
- $17,569
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $17,568 | $18,330 | $219,446 | IRS |
| 990-PF | December 2024 | $17,010 | $36,745 | $220,208 | XML |
| 990-PF | December 2023 | $38,057 | $31,043 | $233,945 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | IRS |
| 990-PF | December 2018 | – | – | – | 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 42-6062134).
Questions about ABNER & ELIZA BLACK MEMORIAL FUND
- What is the EIN of ABNER & ELIZA BLACK MEMORIAL FUND?
- The employer identification number (EIN) of ABNER & ELIZA BLACK MEMORIAL FUND is 42-6062134.
- Is ABNER & ELIZA BLACK MEMORIAL FUND tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1973.
- Are donations to ABNER & ELIZA BLACK MEMORIAL FUND tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does ABNER & ELIZA BLACK MEMORIAL FUND file?
- Form 990-PF. Private foundations file every year.
- When is the next return of ABNER & ELIZA BLACK MEMORIAL FUND 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 ABNER & ELIZA BLACK MEMORIAL FUND 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 ABNER & ELIZA BLACK MEMORIAL FUND?
- The 990-PF for the year ended December 31, 2025 lists 2 people; 2 received compensation from the organization, the highest $150 (JASON SALTON, Trustee).
- How much revenue does ABNER & ELIZA BLACK MEMORIAL FUND have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $17,568, expenses of $18,330 and total assets of $219,446 at year end.
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