Nonprofit · EIN 51-0190074
LOUIS & FRANK KRAMER EDUCATIONAL FUND
Tax-exempt · MITCHELL, SD 57301
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $5,435 | $35,305 | -$29,870 | $19,094 | $0 | $19,094 |
| December 31, 2024 | 990-PF | $1,421 | $30,133 | -$28,712 | $26,172 | $0 | $26,172 |
| December 31, 2023 | 990-PF | $2,542 | $24,556 | -$22,014 | $32,126 | $0 | $32,126 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $669
- Net gain from sales of assets
- $4,766
Expenses
- Grants and similar amounts paid
- $30,000
- Compensation of officers, directors and key employees
- $2,700
- Disbursements for charitable purposes
- $35,114
- Excise tax on investment income
- $73
Balance sheet and other
- Total assets, start of year
- $26,172
- Total assets, end of year
- $19,094
- Total liabilities, end of year
- $0
- Net assets, end of year
- $19,094
- Fair market value of assets
- $21,488
- Qualifying distributions
- $35,114
- Net investment income
- $5,435
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 57301 | TRUSTEE | 1 | $2,700 |
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 57301 | TRUSTEE | 1 | $2,700 |
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 57301 | TRUSTEE | 1 | $2,700 |
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
- 51-0190074
- 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
- 1964
- Accounting year ends
- December
- Files
- Form 990-PF
- Assets (IRS master file)
- $19,094
- Income (IRS master file)
- $17,550
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $5,435 | $35,305 | $19,094 | XML |
| 990-PF | December 2024 | $1,421 | $30,133 | $26,172 | XML |
| 990-PF | December 2023 | $2,542 | $24,556 | $32,126 | 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 51-0190074).
Questions about LOUIS & FRANK KRAMER EDUCATIONAL FUND
- What is the EIN of LOUIS & FRANK KRAMER EDUCATIONAL FUND?
- The employer identification number (EIN) of LOUIS & FRANK KRAMER EDUCATIONAL FUND is 51-0190074.
- Is LOUIS & FRANK KRAMER EDUCATIONAL FUND tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1964.
- Are donations to LOUIS & FRANK KRAMER EDUCATIONAL FUND tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does LOUIS & FRANK KRAMER EDUCATIONAL FUND file?
- Form 990-PF. Private foundations file every year.
- When is the next return of LOUIS & FRANK KRAMER EDUCATIONAL 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 LOUIS & FRANK KRAMER EDUCATIONAL 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 LOUIS & FRANK KRAMER EDUCATIONAL FUND?
- The 990-PF for the year ended December 31, 2025 lists 1 person; 1 received compensation from the organization, the highest $2,700 (FIRST DAKOTA NATIONAL BANK, TRUSTEE).
- How much revenue does LOUIS & FRANK KRAMER EDUCATIONAL FUND have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $5,435, expenses of $35,305 and total assets of $19,094 at year end.
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