Nonprofit · EIN 48-0894759
L KENT CULBERTSON EDUCATIONAL TRUST
Tax-exempt · PHILLIPSBURG, KS 67661
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $4,816 | $4,643 | $173 | $118,795 | $0 | $118,795 |
| December 31, 2024 | 990-PF | $30,210 | $5,046 | $25,164 | $118,622 | $0 | $118,622 |
| December 31, 2023 | 990-PF | $39,157 | $3,025 | $36,132 | $93,458 | $0 | $93,458 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $1,568
- Interest
- $3,306
- Net gain from sales of assets
- -$58
Expenses
- Grants and similar amounts paid
- $4,007
- Disbursements for charitable purposes
- $4,460
- Excise tax on investment income
- $66
Balance sheet and other
- Total assets, start of year
- $118,622
- Total assets, end of year
- $118,795
- Total liabilities, end of year
- $0
- Net assets, end of year
- $118,795
- Fair market value of assets
- $130,404
- Qualifying distributions
- $4,460
- Net investment income
- $4,874
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 NATIONAL BANK TRUST 225 STATE ST, PHILLIPSBURG, KS 67661 | Trustee | 0.1 | $0 |
990-PF for the year ended December 31, 2024: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| FIRST NATIONAL BANK TRUST 225 STATE ST, PHILLIPSBURG, KS 67661 | Trustee | 0.1 | $0 |
990-PF for the year ended December 31, 2023: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| FIRST NATIONAL BANK TRUST 225 STATE ST, PHILLIPSBURG, KS 67661 | Trustee | 0.1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 627, PHILLIPSBURG, KS 67661-0627
- Signed the 990-PF
- LORI NYLUND, Trustee
- Return prepared by
- Mapes & Miller 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
- 48-0894759
- 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
- 1980
- Accounting year ends
- December
- Files
- Form 990-PF
- Assets (IRS master file)
- $118,795
- Income (IRS master file)
- $49,725
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $4,816 | $4,643 | $118,795 | XML |
| 990-PF | December 2024 | $30,210 | $5,046 | $118,622 | IRS |
| 990-PF | December 2023 | $39,157 | $3,025 | $93,458 | 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 48-0894759).
Questions about L KENT CULBERTSON EDUCATIONAL TRUST
- What is the EIN of L KENT CULBERTSON EDUCATIONAL TRUST?
- The employer identification number (EIN) of L KENT CULBERTSON EDUCATIONAL TRUST is 48-0894759.
- Is L KENT CULBERTSON EDUCATIONAL TRUST tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1980.
- Are donations to L KENT CULBERTSON EDUCATIONAL TRUST tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does L KENT CULBERTSON EDUCATIONAL TRUST file?
- Form 990-PF. Private foundations file every year.
- When is the next return of L KENT CULBERTSON EDUCATIONAL 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 L KENT CULBERTSON EDUCATIONAL 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 L KENT CULBERTSON EDUCATIONAL TRUST?
- The 990-PF for the year ended December 31, 2025 lists 1 person; 0 received compensation from the organization.
- How much revenue does L KENT CULBERTSON EDUCATIONAL TRUST have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $4,816, expenses of $4,643 and total assets of $118,795 at year end.
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