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Kopperud Foundation FY2020 filing

Tax-deductible

Grafton, ND501(c)(3)Since 1968Foundations & Grantmakers EIN 45-0306448Revenue $81K in FY2020

On file with the IRSPo Box 415, 58237-0415 · Grafton, NDTax-exempt since Jul 1968

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private support to religious, charitable and medical organizations

501(c)(3) charity; gifts are tax-deductible.
100¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 6
filings with a surplus
Average surplus $13K a year · 13% of revenue · last 6 filings
Fine: a surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
78 mo
of spending, in cash
Looks good: 77.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 3 voting members
Concern: none of 3 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$81K
Spent
$74K
To programs
100%
Net assets
$3.6M
By yearFY2020–FY2025
Revenue
$81K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$81K
FY2021$97K
FY2022$87K
FY2023$89K
FY2024$100K
FY2025$121K
Expenses
$74K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$74K
FY2021$72K
FY2022$91K
FY2023$82K
FY2024$87K
FY2025$92K
Net assets
$3.6M
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$3.6M
FY2021$3.6M
FY2022$3.9M
FY2023$4.2M
FY2024$4.3M
FY2025$4.4M

From the FY2020 Form 990 · see the original

990 PDF Claim
You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jul 1968.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $74K

Form 990 Part IX, line 25. Every line is in By the numbers.

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Who runs it and what they're paid

3 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
$0Pt VII · Sec A
Loretta Moe
President
$0Pt VII · Sec A
See Kopperud Foundation executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Provides private funding to religious, charitable, and medical groups.

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Provided by the organization

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3 programs · $74K · in their own filed words · FY2020
01

distribution of income to organizations for religious, charitable and medical purposes

$59Kprogram expense
02

real estate taxes paid

$11Kprogram expense
03

payment of legal fees for legal services

$3Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · this organization's grantmaking
Grants paid · 30 grants · $345K · 2020–2025
Lutheran Sunset HomeND · FY2025$16,477
Grafton Lutheran ChurchFY2025$16,477
Unity Medical Center FoundationND · FY2025$9,154
American Heart Association INCTX · FY2025$9,154
American Cancer Society INCGA · FY2025$9,154
Lutheran Sunset HomeND · FY2024$15,352
Grafton Lutheran ChurchFY2024$15,352
American Cancer Society INCGA · FY2024$8,529
Unity Medical Center FoundationND · FY2024$8,529
American Heart Association INCTX · FY2024$8,529
Lutheran Sunset HomeND · FY2023$15,372
Grafton Lutheran ChurchFY2023$15,372
Unity Medical Center FoundationND · FY2023$8,540
American Heart Association INCTX · FY2023$8,540
American Cancer Society INCGA · FY2023$8,540
Lutheran Sunset HomeND · FY2022$17,317
Grafton Lutheran ChurchFY2022$17,317
Unity Medical Center FoundationND · FY2022$9,621
See all 30 grants →

By the numbers

The FY2020 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$81K
Ln 12
Other incomeLn 4–11$74K
Investment incomeLn 3$7K
Money outPt IX
$74K
Ln 25
Programscol B$74K
Owns and owesPt X
$3.6M
net assets · Ln 32
Cash and savingsLn 1–2$476K
Total assetsLn 16$3.6M
LiabilitiesLn 26$0
PeoplePt VI, VII
3
listed · VII A
PaidVII A0
Voting boardVI 1a3
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Investment incomeLn 3$7K
Other incomeLn 4–11$74K
Total revenueLn 12$81K
Assets in detailPt X, end of year
CashLn 1$68K
SavingsLn 2$408K
Cash and savings togetherLn 1–2$476K
Land, buildings, equipmentLn 10c$3.1M
Total assetsLn 16$3.6M
LiabilitiesLn 26$0
Net assetsLn 32$3.6M
OperationsPt I, VI
EmployeesI 50
VolunteersI 63
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$465K$476K
Land, buildings, equipmentLn 10c$3.1M$3.1M
Total assetsLn 16$3.5M$3.6M
LiabilitiesLn 26$0$0
Net assetsLn 32$3.5M$3.6M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$57K$57K
Legal feesLn 11b$3K$3K
Office expensesLn 13$69$69
OccupancyLn 16$11K$11K
InsuranceLn 23$132$132
Other expenses (24a–d)Ln 24$2K$2K
Total functional expensesLn 25$74K$74K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $121K$92K$28K$4.4M 990 PDF
FY2024 $100K$87K$13K$4.3M 990 PDF
FY2023 $89K$82K$7K$4.2M 990 PDF
FY2022 $87K$91K−$4K$3.9M 990 PDF
FY2021 $97K$72K$25K$3.6M 990 PDF
FY2020 Viewing $81K$74K$7K$3.6M 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2020 990 (6 parts)
Part I · Summary $80,865 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenue$0
I-10 Investment incomePrior year $4,833$7,126
I-11 Other revenuePrior year $83,833$73,739
I-12 Total revenuePrior year $88,666$80,865
I-13 Grants and similar amounts paidPrior year $62,053$57,397
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $18,236$16,337
I-18 Total expensesPrior year $80,289$73,734
I-19 Revenue less expensesPrior year $8,377$7,131
Part VI · Governance 0 of 3 board members independent, 4 to look at
VI-1a Voting members of the governing body3
VI-1b Independent voting members0
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $80,865 across 3 lines filed
VIII-3 Investment incomeRelated to mission $7,126$7,126
VIII-6 Net rental income or lossRelated to mission $73,739$73,739
VIII-12 Total revenueRelated to mission $80,865 · Unrelated business $0 · Excluded from tax $0$80,865
Part IX · Statement of functional expenses $73,734 across 6 lines filed
IX-1 Grants to domestic organizationsPrograms $57,397$57,397
IX-11b Legal feesPrograms $3,449$3,449
IX-13 Office expensesPrograms $69$69
IX-16 OccupancyPrograms $11,087$11,087
IX-23 InsurancePrograms $132$132
IX-24 Other expenses (24a–d)Programs $1,600$1,600
IX-25 Total functional expensesPrograms $73,734 · Management $0 · Fundraising $0$73,734
Part X · Balance sheet $3,551,370 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $68,164$68,197
X-2 Savings and temporary cash investmentsStart of year $396,984$408,273
X-10c Land, buildings and equipment, netStart of year $3,074,900$3,074,900
X-16 Total assetsStart of year $3,544,213$3,551,370
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $3,544,213$3,551,370
X-33 Total liabilities and net assetsStart of year $3,544,213$3,551,370
Part XI · Reconciliation of net assets $3,551,370 net assets at year end
XI-1 Total revenue$80,865
XI-2 Total expenses$73,734
XI-3 Revenue less expenses$7,131
XI-4 Net assets at start of year$3,544,213
XI-9 Other changes in net assets$26
XI-10 Net assets at end of year$3,551,370

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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