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Nonprofit · EIN 84-4033945

JAMES L NIEMANN FAMILY FOUNDATION

Tax-exempt · CEDAR FALLS, IA 50613

Financials

$86K$78K2022$64K$68K2023$60K$69K2024$6.6M$178K2025
Revenue Expenses · by fiscal year end
Financials of JAMES L NIEMANN FAMILY FOUNDATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990-PF$6,579,066$178,160$6,400,906$6,973,157$0$6,973,157
December 31, 2024990-PF$59,551$69,473-$9,922$572,251$0$572,251
December 31, 2023990-PF$63,930$67,998-$4,068$582,173$0$582,173
December 31, 2022990-PF$85,588$77,560$8,028$586,241$0$586,241
Financial details: 990-PF for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$6,242,644
Dividends
$143,492
Net gain from sales of assets
$17,764
Other income
$175,166

Expenses

Grants and similar amounts paid
$150,000
Disbursements for charitable purposes
$151,251
Excise tax on investment income
$4,311

Balance sheet and other

Total assets, start of year
$572,251
Total assets, end of year
$6,973,157
Total liabilities, end of year
$0
Net assets, end of year
$6,973,157
Fair market value of assets
$8,603,384
Qualifying distributions
$151,251
Net investment income
$336,422

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.

NameTitleHours / weekCompensation
SUSAN NIEMANN
415 CLAY STREET, CEDAR FALLS, IA 50613
VICE PRESIDE0$0
EMALEE COLEMAN
415 CLAY STREET, CEDAR FALLS, IA 50613
PRESIDENT0$0
990-PF for the year ended December 31, 2024: 2 people
NameTitleHours / weekCompensation
SUSAN NIEMANN
415 CLAY STREET, CEDAR FALLS, IA 50613
VICE PRESIDE0.1$0
EMALEE COLEMAN
415 CLAY STREET, CEDAR FALLS, IA 50613
PRESIDENT0.1$0
990-PF for the year ended December 31, 2023: 3 people
NameTitleHours / weekCompensation
JAMES NIEMANN
415 CLAY STREET, CEDAR FALLS, IA 50613
PRESIDENT/SE0.1$0
SUSAN NIEMANN
415 CLAY STREET, CEDAR FALLS, IA 50613
VICE PRESIDE0.1$0
EMALEE COLEMAN
415 CLAY STREET, CEDAR FALLS, IA 50613
DIRECTOR0.1$0
990-PF for the year ended December 31, 2022: 3 people
NameTitleHours / weekCompensation
JAMES NIEMANN
415 CLAY STREET, CEDAR FALLS, IA 50613
PRESIDENT/SE0$0
SUSAN NIEMANN
415 CLAY STREET, CEDAR FALLS, IA 50613
VICE PRESIDE0$0
EMALEE COLEMAN
415 CLAY STREET, CEDAR FALLS, IA 50613
DIRECTOR0$0

Address and contacts

Address (IRS master file)
415 CLAY ST, CEDAR FALLS, IA 50613-2837
Signed the 990-PF
EMALEE COLEMAN, PRESIDENT
Phone
(319) 231-7096
Return prepared by
ROGERS TAX & CONSULTING PLLC

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990-PF on file
2024December 31, 2024May 15, 2025990-PF on file
2023December 31, 2023May 15, 2024990-PF on file

IRS record

EIN
84-4033945
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
2022
Accounting year ends
December
Files
Form 990-PF
Assets (IRS master file)
$6,973,157
Income (IRS master file)
$6,786,037

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-PFDecember 2025$6,579,066$178,160$6,973,157IRS
990-PFDecember 2024$59,551$69,473$572,251XML
990-PFDecember 2023$63,930$67,998$582,173XML
990-PFDecember 2022$85,588$77,560$586,241XML
990-PFDecember 2021–––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 84-4033945).

Questions about JAMES L NIEMANN FAMILY FOUNDATION

What is the EIN of JAMES L NIEMANN FAMILY FOUNDATION?
The employer identification number (EIN) of JAMES L NIEMANN FAMILY FOUNDATION is 84-4033945.
Is JAMES L NIEMANN FAMILY FOUNDATION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2022.
Are donations to JAMES L NIEMANN FAMILY FOUNDATION tax-deductible?
Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
Which annual return does JAMES L NIEMANN FAMILY FOUNDATION file?
Form 990-PF. Private foundations file every year.
When is the next return of JAMES L NIEMANN FAMILY FOUNDATION 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 JAMES L NIEMANN FAMILY FOUNDATION 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 JAMES L NIEMANN FAMILY FOUNDATION?
The 990-PF for the year ended December 31, 2025 lists 2 people; 0 received compensation from the organization.
How much revenue does JAMES L NIEMANN FAMILY FOUNDATION have?
On its 990-PF for the year ended December 31, 2025 it reported revenue of $6,579,066, expenses of $178,160 and total assets of $6,973,157 at year end.

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