Nonprofit · EIN 46-6039141
WILLIAM AND RUTH COZARD EDUCATIONAL SCHOLARSHIP TRUST
Tax-exempt · MITCHELL, SD 57301
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $4,658 | $32,169 | -$27,511 | $49,919 | $0 | $49,919 |
| December 31, 2024 | 990-PF | $5,433 | $48,987 | -$43,554 | $50,759 | $0 | $50,759 |
| December 31, 2023 | 990-PF | $8,363 | $48,675 | -$40,312 | $68,625 | $0 | $68,625 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $2,040
- Net gain from sales of assets
- $2,618
Expenses
- Grants and similar amounts paid
- $26,000
- Compensation of officers, directors and key employees
- $3,446
- Disbursements for charitable purposes
- $31,499
- Excise tax on investment income
- $56
Balance sheet and other
- Total assets, start of year
- $50,759
- Total assets, end of year
- $49,919
- Total liabilities, end of year
- $0
- Net assets, end of year
- $49,919
- Fair market value of assets
- $62,892
- Qualifying distributions
- $31,499
- Net investment income
- $4,658
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 |
|---|---|---|---|
| First Dakota National Bank 500 E Norway St PO Box 1306, Mitchell, SD 573011306 | Trustee | 1 | $3,446 |
990-PF for the year ended December 31, 2024: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| First Dakota National Bank 500 E Norway St PO Box 1306, Mitchell, SD 573011306 | Trustee | 1 | $3,442 |
990-PF for the year ended December 31, 2023: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| FIRST DAKOTA NATIONAL BANK 500 E NORWAY ST PO BOX 1306, MITCHELL, SD 573011306 | TRUSTEE | 1 | $3,429 |
Address and contacts
- Address (IRS master file)
- PO BOX 1306, MITCHELL, SD 57301-7306
- In care of
- % FIRST DAKOTA NATIONAL BANK TRUST
- Signed the 990-PF
- Ty Kinneberg, Officer
- Phone
- (605) 995-7906
- 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 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
- 46-6039141
- 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
- 1976
- Accounting year ends
- December
- Files
- Form 990-PF
- Assets (IRS master file)
- $49,919
- Income (IRS master file)
- $9,049
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $4,658 | $32,169 | $49,919 | XML |
| 990-PF | December 2024 | $5,433 | $48,987 | $50,759 | XML |
| 990-PF | December 2023 | $8,363 | $48,675 | $68,625 | 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 46-6039141).
Questions about WILLIAM AND RUTH COZARD EDUCATIONAL SCHOLARSHIP TRUST
- What is the EIN of WILLIAM AND RUTH COZARD EDUCATIONAL SCHOLARSHIP TRUST?
- The employer identification number (EIN) of WILLIAM AND RUTH COZARD EDUCATIONAL SCHOLARSHIP TRUST is 46-6039141.
- Is WILLIAM AND RUTH COZARD EDUCATIONAL SCHOLARSHIP TRUST tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1976.
- Are donations to WILLIAM AND RUTH COZARD EDUCATIONAL SCHOLARSHIP TRUST tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does WILLIAM AND RUTH COZARD EDUCATIONAL SCHOLARSHIP TRUST file?
- Form 990-PF. Private foundations file every year.
- When is the next return of WILLIAM AND RUTH COZARD EDUCATIONAL SCHOLARSHIP TRUST 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 WILLIAM AND RUTH COZARD EDUCATIONAL SCHOLARSHIP TRUST 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 WILLIAM AND RUTH COZARD EDUCATIONAL SCHOLARSHIP TRUST?
- The 990-PF for the year ended December 31, 2025 lists 1 person; 1 received compensation from the organization, the highest $3,446 (First Dakota National Bank, Trustee).
- How much revenue does WILLIAM AND RUTH COZARD EDUCATIONAL SCHOLARSHIP TRUST have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $4,658, expenses of $32,169 and total assets of $49,919 at year end.
Other nonprofits in MITCHELL
- AVERA QUEEN OF PEACE EIN 46-0224604 · last filed 990 for 2025
- CENTRAL ELECTRIC COOPERATIVE INC EIN 41-1955109 · last filed 990 for 2025
- DAKOTA WESLEYAN UNIVERSITY EIN 46-0224589 · last filed 990 for 2025
- LIFEQUEST EIN 46-0348946 · last filed 990 for 2025
- ABBOTT HOUSE INC EIN 46-0229822 · last filed 990 for 2025
- DAKOTA COUNSELING INSTITUTE INC EIN 46-0308930 · last filed 990 for 2024
- ABBOTT HOUSE FOUNDATION EIN 46-0379896 · last filed 990 for 2025
- MITCHELL AREA HOUSING INC EIN 88-0973960 · last filed 990 for 2025