Nonprofit · EIN 46-6105117
DON AND MARCELLA MCCORMICK SCHOLARSHIP FUND
Tax-exempt · SIOUX FALLS, SD 57101
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $18,785 | $18,879 | -$94 | $214,540 | $0 | $214,540 |
| December 31, 2024 | 990-PF | $11,601 | $17,609 | -$6,008 | $214,634 | $0 | $214,634 |
| December 31, 2023 | 990-PF | $9,948 | $16,882 | -$6,934 | $220,642 | $0 | $220,642 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $7,806
- Net gain from sales of assets
- $10,979
Expenses
- Grants and similar amounts paid
- $15,000
- Compensation of officers, directors and key employees
- $2,500
- Disbursements for charitable purposes
- $15,753
- Excise tax on investment income
- $234
Balance sheet and other
- Total assets, start of year
- $214,634
- Total assets, end of year
- $214,540
- Total liabilities, end of year
- $0
- Net assets, end of year
- $214,540
- Fair market value of assets
- $267,906
- Qualifying distributions
- $15,753
- Net investment income
- $18,785
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 BANK TRUST PO BOX 1347, SIOUX FALLS, SD 571011347 | TRUSTEE | 2 | $2,500 |
990-PF for the year ended December 31, 2024: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| FIRST BANK TRUST PO BOX 1347, SIOUX FALLS, SD 571011347 | TRUSTEE | 2 | $3,000 |
990-PF for the year ended December 31, 2023: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| FIRST BANK TRUST PO BOX 1347, SIOUX FALLS, SD 571011347 | TRUSTEE | 2 | $3,000 |
Address and contacts
- Address (IRS master file)
- PO BOX 1347, SIOUX FALLS, SD 57101-1347
- In care of
- % WELLS FARGO TRUSTEE
- Signed the 990-PF
- FIRST BANK TRUST, TRUSTEE
- Phone
- (605) 978-1129
- Return prepared by
- PACELINE ACCOUNTING GROUP 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
- 46-6105117
- 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
- 2004
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Education (B82)
- Assets (IRS master file)
- $214,540
- Income (IRS master file)
- $44,173
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $18,785 | $18,879 | $214,540 | IRS |
| 990-PF | December 2024 | $11,601 | $17,609 | $214,634 | IRS |
| 990-PF | December 2023 | $9,948 | $16,882 | $220,642 | 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 46-6105117).
Questions about DON AND MARCELLA MCCORMICK SCHOLARSHIP FUND
- What is the EIN of DON AND MARCELLA MCCORMICK SCHOLARSHIP FUND?
- The employer identification number (EIN) of DON AND MARCELLA MCCORMICK SCHOLARSHIP FUND is 46-6105117.
- Is DON AND MARCELLA MCCORMICK SCHOLARSHIP FUND tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2004.
- Are donations to DON AND MARCELLA MCCORMICK SCHOLARSHIP FUND tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does DON AND MARCELLA MCCORMICK SCHOLARSHIP FUND file?
- Form 990-PF. Private foundations file every year.
- When is the next return of DON AND MARCELLA MCCORMICK SCHOLARSHIP 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 DON AND MARCELLA MCCORMICK SCHOLARSHIP 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 DON AND MARCELLA MCCORMICK SCHOLARSHIP FUND?
- The 990-PF for the year ended December 31, 2025 lists 1 person; 1 received compensation from the organization, the highest $2,500 (FIRST BANK TRUST, TRUSTEE).
- How much revenue does DON AND MARCELLA MCCORMICK SCHOLARSHIP FUND have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $18,785, expenses of $18,879 and total assets of $214,540 at year end.
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