Form990-PF

Department of the Treasury
Internal Revenue Service

Return of Private Foundation
or Section 4947(a)(1) Trust Treated as Private Foundation
right arrowDo not enter social security numbers on this form as it may be made public.
right arrowGo to www.irs.gov/Form990PF for instructions and the latest information.
OMB No. 1545-0047
2024
Open to Public Inspection
For calendar year 2024, or tax year beginning 01-01-2024 , and ending 12-31-2024
Name of foundation
THE WEST BANCORPORATION FOUNDATION INC
 
% JEAN SCHERR
Number and street (or P.O. box number if mail is not delivered to street address)3330 WESTOWN PARKWAY
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
WEST DES MOINES, IA50266
A Employer identification number

20-0523259
B Telephone number (see instructions)

(515) 222-2300
C right arrow
G Check all that apply:

D 1. Foreign organizations, check here............. right arrow
2. Foreign organizations meeting the 85%
test, check here and attach computation ... right arrow
E right arrow
H Check type of organization:
F right arrow
I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)right arrow$2,382,196J Accounting method:
 
(Part I, column (d) must be on cash basis.)
Part I Analysis of Revenue and Expenses (The total of amounts in columns (b), (c), and (d) may not necessarily equal the amounts in column (a) (see instructions).) (a) Revenue and
expenses per
books 		(b) Net investment
income 		(c) Adjusted net
income 		(d) Disbursements
for charitable
purposes
(cash basis only)
Revenue 1 Contributions, gifts, grants, etc., received (attach schedule) 26,960
2 Check right arrow.............
3 Interest on savings and temporary cash investments 446 446  
4 Dividends and interest from securities... 39,557 39,557  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 26,466
b Gross sales price for all assets on line 6a 155,033
7 Capital gain net income (from Part IV, line 2)... 26,466
8 Net short-term capital gain.........  
9 Income modifications...........  
10a Gross sales less returns and allowances  
b Less: Cost of goods sold....  
c Gross profit or (loss) (attach schedule).....    
11 Other income (attach schedule).......      
12 Total. Add lines 1 through 11........ 93,429 66,469  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 0      
14 Other employee salaries and wages......        
15 Pension plans, employee benefits.......        
16a Legal fees (attach schedule).........        
b Accounting fees (attach schedule).......        
c Other professional fees (attach schedule)....        
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
1,088      
19 Depreciation (attach schedule) and depletion...      
20 Occupancy..............        
21 Travel, conferences, and meetings.......        
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
69      
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 1,157 0   0
25 Contributions, gifts, grants paid....... 267,657 267,657
26 Total expenses and disbursements. Add lines 24 and 25 268,814 0   267,657
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements -175,385
b Net investment income (if negative, enter -0-) 66,469
c Adjusted net income (if negative, enter -0-)... 0
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2024)
Form 990-PF (2024)
Page 2
Part II Balance Sheets Attached schedules and amounts in the description column
should be for end-of-year amounts only. (See instructions.) 		Beginning of year End of year
(a) Book Value (b) Book Value (c) Fair Market Value
Assets 1 Cash—non-interest-bearing............. 2,534 5,711 5,711
2 Savings and temporary cash investments......... 84,039 34,045 34,045
3 Accounts receivable right arrow  
Less: allowance for doubtful accounts right arrow        
4 Pledges receivable right arrow  
Less: allowance for doubtful accounts right arrow        
5 Grants receivable.................      
6 Receivables due from officers, directors, trustees, and other
disqualified persons (attach schedule) (see instructions).....      
7 Other notes and loans receivable (attach schedule) right arrow  
Less: allowance for doubtful accounts right arrow        
8 Inventories for sale or use..............      
9 Prepaid expenses and deferred charges..........      
10a Investments—U.S. and state government obligations (attach schedule)      
b Investments—corporate stock (attach schedule)....... 1,137,607 Click to see attachment
List of Attached Documents:
// Content
1,009,039 		2,342,440
c Investments—corporate bonds (attach schedule).......      
11 Investments—land, buildings, and equipment: basis right arrow  
Less: accumulated depreciation (attach schedule) right arrow        
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule)..........      
14 Land, buildings, and equipment: basis right arrow  
Less: accumulated depreciation (attach schedule) right arrow        
15 Other assets (describe right arrow)      
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 1,224,180 1,048,795 2,382,196
Liabilities 17 Accounts payable and accrued expenses..........    
18 Grants payable.................    
19 Deferred revenue.................    
20 Loans from officers, directors, trustees, and other disqualified persons    
21 Mortgages and other notes payable (attach schedule)......    
22 Other liabilities (describe right arrow)    
23 Total liabilities (add lines 17 through 22)......... 0 0
Net Assets or Fund Balances Foundations that follow FASB ASC 958, check here right arrow
and complete lines 24, 25, 29 and 30.
24 Net assets without donor restrictions........... 1,224,180 1,048,795
25 Net assets with donor restrictions............    
Foundations that do not follow FASB ASC 958, check here right arrow
and complete lines 26 through 30.
26 Capital stock, trust principal, or current funds........    
27 Paid-in or capital surplus, or land, bldg., and equipment fund    
28 Retained earnings, accumulated income, endowment, or other funds    
29 Total net assets or fund balances (see instructions)..... 1,224,180 1,048,795
30 Total liabilities and net assets/fund balances (see instructions). 1,224,180 1,048,795
Part III
Analysis of Changes in Net Assets or Fund Balances
1
Total net assets or fund balances at beginning of year—Part II, column (a), line 29 (must agree with end-of-year figure reported on prior year’s return) ...............
1
1,224,180
2
Enter amount from Part I, line 27a .....................
2
-175,385
3
Other increases not included in line 2 (itemize) right arrow
3
 
4
Add lines 1, 2, and 3 ..........................
4
1,048,795
5
Decreases not included in line 2 (itemize) right arrow
5
 
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .
6
1,048,795
Form 990-PF (2024)
Form 990-PF (2024)
Page 3
Part IV
Capital Gains and Losses for Tax on Investment Income
(a) List and describe the kind(s) of property sold (e.g., real estate,
2-story brick warehouse; or common stock, 200 shs. MLC Co.)		 (b)
How acquired
P—Purchase
D—Donation 		(c)
Date acquired
(mo., day, yr.) 		(d)
Date sold
(mo., day, yr.)
1 a 789 SHS PROSHARES RUSSELL 2000 DVD GRWRS ETF D 2019-06-13 2024-05-24
b 445 SHS PROSHARES RUSSELL 2000 DVD GRWRS ETF D 2019-06-13 2024-08-21
c 866 SHS PROSHARES RUSSELL 2000 DVD GRWRS ETF D 2019-06-13 2024-11-22
d 19 SHS VANGUARD S&P 500 ETF D 2016-05-17 2024-11-22
e
(e)
Gross sales price 		(f)
Depreciation allowed
(or allowable) 		(g)
Cost or other basis
plus expense of sale 		(h)
Gain or (loss)
(e) plus (f) minus (g)
a 49,967   46,963 3,004
b 29,999   26,487 3,512
c 64,668   51,546 13,122
d 10,399   3,571 6,828
e
Complete only for assets showing gain in column (h) and owned by the foundation on 12/31/69 (l)
Gains (Col. (h) gain minus
col. (k), but not less than -0-) or
Losses (from col.(h))
(i)
F.M.V. as of 12/31/69 		(j)
Adjusted basis
as of 12/31/69 		(k)
Excess of col. (i)
over col. (j), if any
a       3,004
b       3,512
c       13,122
d       6,828
e
2 Capital gain net income or (net capital loss) Bracket If gain, also enter in Part I, line 7
If (loss), enter -0- in Part I, line 7		 Bracket 2 26,466
3 Net short-term capital gain or (loss) as defined in sections 1222(5) and (6):
If gain, also enter in Part I, line 8, column (c) (see instructions). If (loss), enter -0-
in Part I, line 8 ................... 		Bracket 3  
Part V
Excise Tax Based on Investment Income (Section 4940(a), 4940(b), 4940(e), or 4948—see instructions)
1a Exempt operating foundations described in section 4940(d)(2), check here right arrow and enter “N/A" on line 1. Bracket for line 1a
Date of ruling or determination letter:   (attach copy of letter if necessary–see instructions) 1 924
b All other domestic foundations enter 1.39% (0.0139) of line 27b. Exempt foreign organizations enter 4% (0.04) of Part I, line 12, col. (b)
2 Tax under section 511 (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 2  
3 Add lines 1 and 2........................... 3 924
4 Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 4  
5 Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- ..... 5 924
6 Credits/Payments:
a 2024 estimated tax payments and 2023 overpayment credited to 2024 6a 802
b Exempt foreign organizations—tax withheld at source...... 6b 0
c Tax paid with application for extension of time to file (Form 8868)... 6c  
d Backup withholding erroneously withheld .......... 6d  
7 Total credits and payments. Add lines 6a through 6d.............. 7 802
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. Click to see attachment
List of Attached Documents:
// Content
8  
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......right arrow 9 122
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...right arrow 10  
11 Enter the amount of line 10 to be: Credited to 2025 estimated taxright arrow   Refundedright arrow 11  
Form 990-PF (2024)
Form 990-PF (2024)
Page 4
Part VI-A
Statements Regarding Activities
1a
During the tax year, did the foundation attempt to influence any national, state, or local legislation or did
Yes
No
it participate or intervene in any political campaign? Click to see attachment
List of Attached Documents:
// Content
....................
1a
 
No
b
Did it spend more than $100 during the year (either directly or indirectly) for political purposes? See the instructions
for the definition.................................
1b
 
No
If the answer is "Yes" to 1a or 1b, attach a detailed description of the activities and copies of any materials
published or distributed by the foundation in connection with the activities.
c
Did the foundation file Form 1120-POL for this year?.....................
1c
 
No
d
Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:
(1) On the foundation. right arrow$   (2) On foundation managers.right arrow$  
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.right arrow$  
2
Has the foundation engaged in any activities that have not previously been reported to the IRS?.......
2
 
No
If "Yes," attach a detailed description of the activities.
3
Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles
of incorporation, or bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changesClick to see attachment
List of Attached Documents:
// Content
....
3
 
No
4a
Did the foundation have unrelated business gross income of $1,000 or more during the year?.........
4a
 
No
b
If "Yes," has it filed a tax return on Form 990-T for this year?...................
4b
 
 
5
Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........
5
 
No
If "Yes," attach the statement required by General Instruction T.Click to see attachment
List of Attached Documents:
// Content
6
Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:
round bullet By language in the governing instrument, or
round bullet By state legislation that effectively amends the governing instrument so that no mandatory directions
that conflict with the state law remain in the governing instrument? ................
6
Yes
 
7
Did the foundation have at least $5,000 in assets at any time during the year? If "Yes," complete Part II, col. (c),
and Part XIV..................................
7
Yes
 
8a
Enter the states to which the foundation reports or with which it is registered (see instructions)
right arrowIA
b
If the answer is "Yes" to line 7, has the foundation furnished a copy of Form 990-PF to the Attorney
General (or designate) of each state as required by General Instruction G? If "No," attach explanation .
8b
Yes
 
9
Is the foundation claiming status as a private operating foundation within the meaning of section 4942(j)(3)
or 4942(j)(5) for calendar year 2024 or the taxable year beginning in 2024? See the instructions for Part XIII.
If "Yes," complete Part XIII .............................
9
 
No
10
Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names
and addresses. ...............................
10
 
No
11
At any time during the year, did the foundation, directly or indirectly, own a controlled entity within the
meaning of section 512(b)(13)? If "Yes," attach schedule. See instructions .............
11
 
No
12
Did the foundation make a distribution to a donor advised fund over which the foundation or a disqualified person had
advisory privileges? If "Yes," attach statement. See instructions.................
12
 
No
13
Did the foundation comply with the public inspection requirements for its annual returns and exemption application?
13
Yes
 
Website addressright arrowN/A
14
The books are in care ofright arrowJEAN SCHERR Telephone no.right arrow (515) 222-5769

Located atright arrow3330 WESTOWN PARKWAYWEST DES MOINESIA ZIP+4right arrow50266
15
Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041 —check here .........right arrow
and enter the amount of tax-exempt interest received or accrued during the year ........right arrow
15
 
16 At any time during calendar year 2024, did the foundation have an interest in or a signature or other authority over YesNo
a bank, securities, or other financial account in a foreign country? .................
16   No
See the instructions for exceptions and filing requirements for FinCEN Form 114. If "Yes", enter the name of the foreign
country right arrow
Form 990-PF (2024)
Form 990-PF (2024)
Page 5
Part VI-B
Statements Regarding Activities for Which Form 4720 May Be Required
File Form 4720 if any item is checked in the "Yes" column, unless an exception applies.
Yes
No
1a
During the year did the foundation (either directly or indirectly):
(1) Engage in the sale or exchange, or leasing of property with a disqualified person? ...........
1a(1)
 
No
(2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)
a disqualified person? ..............................
1a(2)
 
No
(3) Furnish goods, services, or facilities to (or accept them from) a disqualified person? ...........
1a(3)
 
No
(4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person? ............
1a(4)
 
No
(5) Transfer any income or assets to a disqualified person (or make any of either available
for the benefit or use of a disqualified person)? ......................
1a(5)
 
No
(6) Agree to pay money or property to a government official? (Exception. Check "No"
if the foundation agreed to make a grant to or to employ the official for a period
after termination of government service, if terminating within 90 days.) ...............
1a(6)
 
No
b
If any answer is "Yes" to 1a(1)–(6), did any of the acts fail to qualify under the exceptions described in Regulations
section 53.4941(d)-3 or in a current notice regarding disaster assistance? See instructions ..........
1b
 
 
c
Organizations relying on a current notice regarding disaster assistance check here ........right arrow
d
Did the foundation engage in a prior year in any of the acts described in 1a, other than excepted acts,
that were not corrected before the first day of the tax year beginning in 2024? .............
1d
 
No
2
Taxes on failure to distribute income (section 4942) (does not apply for years the foundation was a private
operating foundation defined in section 4942(j)(3) or 4942(j)(5)):
a
At the end of tax year 2024, did the foundation have any undistributed income (Part XII, lines 6d
and 6e) for tax year(s) beginning before 2024?....................
2a
 
No
If "Yes," list the years right arrow20, 20, 20, 20
b
Are there any years listed in 2a for which the foundation is not applying the provisions of section 4942(a)(2)
(relating to incorrect valuation of assets) to the year’s undistributed income? (If applying section 4942(a)(2)
to all years listed, answer "No" and attach statement—see instructions.) ..............
2b
 
 
c
If the provisions of section 4942(a)(2) are being applied to any of the years listed in 2a, list the years here.
right arrow20, 20, 20, 20
3a
Did the foundation hold more than a 2% direct or indirect interest in any business enterprise at
any time during the year? ..............................
3a
 
No
b
If "Yes," did it have excess business holdings in 2024 as a result of (1) any purchase by the foundation
or disqualified persons after May 26, 1969; (2) the lapse of the 5-year period (or longer period approved
by the Commissioner under section 4943(c)(7)) to dispose of holdings acquired by gift or bequest; or (3)
the lapse of the 10-, 15-, or 20-year first phase holding period? (Use Schedule C, Form 4720, to determine
if the foundation had excess business holdings in 2024.) .....................
3b
 
 
4a
Did the foundation invest during the year any amount in a manner that would jeopardize its charitable purposes?
4a
 
No
b
Did the foundation make any investment in a prior year (but after December 31, 1969) that could jeopardize its
charitable purpose that had not been removed from jeopardy before the first day of the tax year beginning in 2024? ..
4b
 
No
Form 990-PF (2024)
Form 990-PF (2024)
Page 6
Part VI-B
Statements Regarding Activities for Which Form 4720 May Be Required (continued)
5a
During the year did the foundation pay or incur any amount to:
Yes
No
(1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))? ..........
5a(1)
 
No
(2) Influence the outcome of any specific public election (see section 4955); or to carry
on, directly or indirectly, any voter registration drive? ....................
5a(2)
 
No
(3) Provide a grant to an individual for travel, study, or other similar purposes? .............
5a(3)
 
No
(4) Provide a grant to an organization other than a charitable, etc., organization described
in section 4945(d)(4)(A)? See instructions ........................
5a(4)
 
No
(5) Provide for any purpose other than religious, charitable, scientific, literary, or
educational purposes, or for the prevention of cruelty to children or animals? .............
5a(5)
 
No
b
If any answer is "Yes" to 5a(1)–(5), did any of the transactions fail to qualify under the exceptions described in
Regulations section 53.4945 or in a current notice regarding disaster assistance? See instructions ........
5b
 
 
c
Organizations relying on a current notice regarding disaster assistance check .........right arrow
d
If the answer is "Yes" to question 5a(4), does the foundation claim exemption from the
tax because it maintained expenditure responsibility for the grant? .................
5d
 
 
If "Yes," attach the statement required by Regulations section 53.4945–5(d).
6a
Did the foundation, during the year, receive any funds, directly or indirectly, to pay premiums on
a personal benefit contract? .............................
6a
 
No
b
Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ....
6b
 
No
If "Yes" to 6b, file Form 8870.
7a
At any time during the tax year, was the foundation a party to a prohibited tax shelter transaction?
7a
 
No
b
If "Yes", did the foundation receive any proceeds or have any net income attributable to the transaction? .....
7b
 
 
8
Is the foundation subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or
excess parachute payment during the year? .........................
8
 
No
Part VII
Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors
1 List all officers, directors, trustees, foundation managers and their compensation. See instructions
(a) Name and address (b) Title, and average
hours per week
devoted to position 		(c) Compensation
 (If not paid, enter
-0-) 		(d) Contributions to employee benefit plans and deferred compensation (e) Expense account,
other allowances
JILL T HANSEN EXECUTIVE DIRECTOR
4.0 		0 0 0
3330 WESTOWN PARKWAY
WEST DES MOINES,IA50266
DAVID D NELSON DIRECTOR
0.5 		0 0 0
3330 WESTOWN PARKWAY
WEST DES MOINES,IA50266
BRAD L WINTERBOTTOM DIRECTOR
0.5 		0 0 0
3330 WESTOWN PARKWAY
WEST DES MOINES,IA50266
HARLEE N OLAFSON DIRECTOR
0.5 		0 0 0
3330 WESTOWN PARKWAY
WEST DES MOINES,IA50266
JENNIFER WEDEMEYER SECRETARY
0.5 		0 0 0
3330 WESTOWN PARKWAY
WEST DES MOINES,IA50266
JEAN SCHERR DIRECTOR AND TREASURER
0.5 		0 0 0
3330 WESTOWN PARKWAY
WEST DES MOINES,IA50266
MELISSA GILLESPIE DIRECTOR
0.5 		0 0 0
3330 WESTOWN PARKWAY
WEST DES MOINES,IA50266
LUKE MOLENHOFF DIRECTOR
0.5 		0 0 0
3330 WESTOWN PARKWAY
WEST DES MOINES,IA50266
JIM CONARD DIRECTOR
0.5 		0 0 0
3330 WESTOWN PARKWAY
WEST DES MOINES,IA50266
GABE OLSON DIRECTOR
0.5 		0 0 0
3330 WESTOWN PARKWAY
WEST DES MOINES,IA50266
KEVIN SMITH DIRECTOR
0.5 		0 0 0
3330 WESTOWN PARKWAY
WEST DES MOINES,IA50266
BRAD PETERS DIRECTOR
0.5 		0 0 0
3330 WESTOWN PARKWAY
WEST DES MOINES,IA50266
JANE FUNK DIRECTOR
0.5 		0 0 0
3330 WESTOWN PARKWAY
WEST DES MOINES,IA50266
2 Compensation of five highest-paid employees (other than those included on line 1—see instructions). If none, enter “NONE."
(a) Name and address of each employee paid more than $50,000 (b) Title, and average
hours per week
devoted to position 		(c) Compensation (d) Contributions to
employee benefit
plans and deferred
compensation 		(e) Expense account,
other allowances
 
Total number of other employees paid over $50,000...................right arrow  
Form 990-PF (2024)
Form 990-PF (2024)
Page 7
Part VII
Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors (continued)
3 Five highest-paid independent contractors for professional services (see instructions). If none, enter "NONE".
(a) Name and address of each person paid more than $50,000 (b) Type of service (c) Compensation
 
Total number of others receiving over $50,000 for professional services.............right arrow  
Part VIII-A
Summary of Direct Charitable Activities
List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc. Expenses
1  
2  
3  
4  
Part VIII-B
Summary of Program-Related Investments (see instructions)
Describe the two largest program-related investments made by the foundation during the tax year on lines 1 and 2. Amount
1 NONE  
2  
All other program-related investments. See instructions.
3  
Total. Add lines 1 through 3.........................right arrow  
Form 990-PF (2024)
Form 990-PF (2024)
Page 8
Part IX
Minimum Investment Return (All domestic foundations must complete this part. Foreign foundations, see instructions.)
1
Fair market value of assets not used (or held for use) directly in carrying out charitable, etc.,
purposes:
a
Average monthly fair market value of securities...................
1a
2,313,449
b
Average of monthly cash balances.......................
1b
33,913
c
Fair market value of all other assets (see instructions)................
1c
0
d
Total (add lines 1a, b, and c).........................
1d
2,347,362
e
Reduction claimed for blockage or other factors reported on lines 1a and
1c (attach detailed explanation) .............
1e
 
2
Acquisition indebtedness applicable to line 1 assets..................
2
0
3
Subtract line 2 from line 1d.........................
3
2,347,362
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
35,210
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
2,312,152
6
Minimum investment return. Enter 5% (0.05) of line 5................
6
115,608
Part X
Distributable Amount (see instructions) (Section 4942(j)(3) and (j)(5) private operating foundations and certain foreign organizations check here right arrow and do not complete this part.)
1
Minimum investment return from Part IX, line 6..................
1
115,608
2a
Tax on investment income for 2024 from Part V, line 5 .......
2a
924
b
Income tax for 2024. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
924
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
114,684
4
Recoveries of amounts treated as qualifying distributions................
4
 
5
Add lines 3 and 4............................
5
114,684
6
Deduction from distributable amount (see instructions).................
6
 
7
Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XII, line 1 ...
7
114,684
Part XI
Qualifying Distributions (see instructions)
1
Amounts paid (including administrative expenses) to accomplish charitable, etc., purposes:
a
Expenses, contributions, gifts, etc.—total from Part I, column (d), line 26 ..........
1a
267,657
b
Program-related investments—total from Part VIII-B..................
1b
0
2
Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,
purposes...............................
2
0
3
Amounts set aside for specific charitable projects that satisfy the:
a
Suitability test (prior IRS approval required)....................
3a
0
b
Cash distribution test (attach the required schedule) .................
3b
0
4
Qualifying distributions. Add lines 1a through 3b. Enter here and on Part XII, line 4. .......
4
267,657
Form 990-PF (2024)
Form 990-PF (2024)
Page 9
Part XII
Undistributed Income (see instructions)
(a)
Corpus 		(b)
Years prior to 2023 		(c)
2023 		(d)
2024
1 Distributable amount for 2024 from Part X, line 7 114,684
2 Undistributed income, if any, as of the end of 2024:
a Enter amount for 2023 only....... 0
b Total for prior years:2022, 2021, 2020 0
3 Excess distributions carryover, if any, to 2024:
a From 2019...... 237,544
b From 2020...... 187,426
c From 2021...... 169,312
d From 2022...... 211,515
e From 2023...... 158,044
f Total of lines 3a through e ........ 963,841
4Qualifying distributions for 2024 from Part
XI, line 4: right arrow$ 267,657
a Applied to 2023, but not more than line 2a 0
b Applied to undistributed income of prior years
(Election required—see instructions)..... 		 
c Treated as distributions out of corpus (Election
required—see instructions)........ 		 
d Applied to 2024 distributable amount..... 114,684
e Remaining amount distributed out of corpus 152,973
5 Excess distributions carryover applied to 2024.    
(If an amount appears in column (d), the
same amount must be shown in column (a).)
6Enter the net total of each column as
indicated below:
a Corpus. Add lines 3f, 4c, and 4e. Subtract line 5 1,116,814
b Prior years’ undistributed income. Subtract
line 4b from line 2b .......... 		0
c Enter the amount of prior years’ undistributed
income for which a notice of deficiency has
been issued, or on which the section 4942(a)
tax has been previously assessed...... 		 
d Subtract line 6c from line 6b. Taxable amount
—see instructions ........... 		0
e Undistributed income for 2023. Subtract line
4a from line 2a. Taxable amount—see
instructions ............. 		0
f Undistributed income for 2024. Subtract
lines 4d and 5 from line 1. This amount must
be distributed in 2025 .......... 		0
7 Amounts treated as distributions out of
corpus to satisfy requirements imposed by
section 170(b)(1)(F) or 4942(g)(3) (Election may
be required - see instructions) ....... 		 
8 Excess distributions carryover from 2019 not
applied on line 5 or line 7 (see instructions) ... 		237,544
9 Excess distributions carryover to 2025.
Subtract lines 7 and 8 from line 6a ...... 		879,270
10 Analysis of line 9:
a Excess from 2020.... 187,426
b Excess from 2021.... 169,312
c Excess from 2022.... 211,515
d Excess from 2023.... 158,044
e Excess from 2024.... 152,973
Form 990-PF (2024)
Form 990-PF (2024)
Page 10
Part XIII
Private Operating Foundations (see instructions and Part VI-A, question 9)
1a If the foundation has received a ruling or determination letter that it is a private operating
foundation, and the ruling is effective for 2024, enter the date of the ruling ...... right arrow
 
b Check box to indicate whether the organization is a private operating foundation described in section or
2a Enter the lesser of the adjusted net
income from Part I or the minimum
investment return from Part IX for each
year listed .......... 		Tax year Prior 3 years (e) Total
(a) 2024 (b) 2023 (c) 2022 (d) 2021
         
b 85% (0.85) of line 2a .........          
c Qualifying distributions from Part XI,
line 4 for each year listed ..... 		         
d Amounts included in line 2c not used directly
for active conduct of exempt activities .......... 		         
e Qualifying distributions made directly
for active conduct of exempt activities.
Subtract line 2d from line 2c .... 		         
3 Complete 3a, b, or c for the
alternative test relied upon:
a “Assets" alternative test—enter:
(1) Value of all assets ......          
(2) Value of assets qualifying
under section 4942(j)(3)(B)(i)		          
b “Endowment" alternative test— enter 2/3
of minimum investment return shown in
Part IX, line 6 for each year listed .. 		         
c “Support" alternative test—enter:
(1) Total support other than gross
investment income (interest,
dividends, rents, payments
on securities loans (section
512(a)(5)), or royalties) .... 		         
(2) Support from general public
and 5 or more exempt
organizations as provided in
section 4942(j)(3)(B)(iii).... 		         
(3) Largest amount of support
from an exempt organization		          
(4) Gross investment income          
Part XIV
Supplementary Information (Complete this part only if the foundation had $5,000 or more in
assets at any time during the year—see instructions.)
1Information Regarding Foundation Managers:
aList any managers of the foundation who have contributed more than 2% of the total contributions received by the foundation
before the close of any tax year (but only if they have contributed more than $5,000). (See section 507(d)(2).)
NONE
bList any managers of the foundation who own 10% or more of the stock of a corporation (or an equally large portion of the
ownership of a partnership or other entity) of which the foundation has a 10% or greater interest.
NONE
2Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:
Check here right arrow if the foundation only makes contributions to preselected charitable organizations and does not accept
unsolicited requests for funds. If the foundation makes gifts, grants, etc. to individuals or organizations under
other conditions, complete items 2a, b, c, and d. See instructions
aThe name, address, and telephone number or e-mail address of the person to whom applications should be addressed:
JILL HANSEN
3330 Westown Parkway
WEST DES MOINES,IA50266
(515) 222-2300
bThe form in which applications should be submitted and information and materials they should include:
WRITTEN REQUEST INCLUDING REASON FOR THE REQUEST AND TYPE OF ORGANIZATION SUBMITTING REQUEST
cAny submission deadlines:
JANUARY 1, APRIL 1, JULY 1, AND OCTOBER 1
dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
factors:
FOCUS ON HUMAN SERVICES, EDUCATION, AND ARTS & CULTURE IN THE DES MOINES AND IOWA CITY, IA AND ROCHESTER, MANKATO, OWATONNA, AND ST. CLOUD, MN AREAS
Form 990-PF (2024)
Form 990-PF (2024)
Page 11
Part XIV
Supplementary Information (continued)
3 Grants and Contributions Paid During the Year or Approved for Future Payment
Recipient If recipient is an individual,
show any relationship to
any foundation manager
or substantial contributor
 Foundation
status of
recipient 		Purpose of grant or
contribution 		Amount
Name and address (home or business)
aPaid during the year

ABRAHAM LINCOLN HIGH SCHOOL ALUMNI FOUNDATION

2600 SW 9TH STREET
DES MOINES,IA50315 		  PC FUNDING FOR SCHOLARSHIP PROGRAM 500

AMERICAN CANCER SOCIETY

750 HAWKINS DRIVE
IOWA CITY,IA52246 		  PC FUNDING FOR HOPE LODGE HEROES CAMPAIGN 1,000

AMERICAN PARKINSON DISEASE ASSOCIATION IA CHAPTER

2951 86TH STREET SUITE 125
URBANDALE,IA50322 		  PC FUNDING FOR GENERAL OPERATING SUPPORT 2,500

ANAWIM HOUSING

1750 48TH STREET SUITE 100B
DES MOINES,IA50310 		  PC FUNDING FOR PERMANENT SUPPORTIVE HOUSING PROGRAM 7,500

ANKENY DOLLARS FOR SCHOLARS

3006 NE BRIARWOOD DRIVE
ANKENY,IA50021 		  PC FUNDING FOR SCHOLARSHIP PROGRAM 1,000

BALLET THEATRE OF DES MOINES

121 S 11TH STREET SUITE 100
WEST DES MOINES,IA50265 		  PC FUNDING FOR BALLET DES MOINES CAMPUS FOR ARTS AND EDUCATION 10,000

BEST BUDDIES IOWA

7518 HICKMAN ROAD
DES MOINES,IA50324 		  PC FUNDING FOR FRIENDSHIP AND LEADERSHIP DEVELOPMENT PROGRAM 2,500

BIG BROTHERS BIG SISTERS OF CENTRAL IOWA INC

9051 SWANSON BLVD
CLIVE,IA50325 		  PC FUNDING FOR MENTORING PROGRAMS 2,500

BIG BROTHER BIG SISTERS OF SOUTHERN MINNESOTA

545 DUNNELL DRIVE
OWATONNA,MN55060 		  PC FUNDING FOR MENTORING PROGRAMS 2,500

BLANK CHILDREN'S HOSPITAL

1415 WOODLAND AVENUE E-200
DES MOINES,IA50309 		  PC FESTIVAL OF TREES & LIGHTS SPONSOR 1,500

BOYS & GIRLS CLUB OF CENTRAL IOWA

1421 WALKER STREET
DES MOINES,IA50316 		  PC FUNDING FOR SUMMER CLUB PROGRAM 2,500

BOYS & GIRLS CLUB OF CENTRAL MINNESOTA

345 30TH AVE N
ST CLOUD,MN56303 		  PC FUNDING FOR PARTNERS FOR THE FUTURE PROGRAM 5,000

BY DEGREES FOUNDATION

1171 7TH STREET
DES MOINES,IA50314 		  PC FUNDING FOR POSTSECONDARY AND CAREER READINESS PROGRAMS 5,000

CAMP HERTKO HOLLOW INC

4200 UNIVERSITY AVENUE SUITE 320
WEST DES MOINES,IA50266 		  PC SCHOLARSHIP FUNDS FOR SUMMER CAMP FOR LOW-INCOME KIDS WITH DIABETES 3,000

CHILDREN & FAMILIES OF IOWA

1111 UNIVERSITY AVENUE
DES MOINES,IA50314 		  PC FUNDING FOR GENERAL OPERATING SUPPORT 5,500

CHILDREN'S CANCER CONNECTION

5701 GREENDALE ROAD
JOHNSTON,IA50131 		  PC FUNDING FOR FAMILY CAMP PROGRAM 3,000

CHRIST THE KING CATHOLIC CHURCH

5711 SW 9TH STREET
DES MOINES,IA50315 		  PC FUNDING FOR ANNUAL AUCTION 1,000

CHRYSALIS FOUNDATION

1248 8TH STREET SUITE 101
WEST DES MOINES,IA50265 		  PC FUNDING FOR EDUCATION AND CAREER TRAINING PROJECT 2,500

CITY VOICES

924 45TH STREET
DES MOINES,IA50312 		  PC FUNDING FOR A GROUP PIANO CLASS 500

COMMUNITY FOUNDATION OF GREATER DES MOINES

1915 GRAND AVENUE
DES MOINES,IA50309 		  PC FUNDING FOR DELTA DENTAL PROGRAM 1,500

CROSS OUTREACH

PO BOX 12121
DES MOINES,IA50312 		  PC FUNDING FOR BACK-TO-SCHOOL BACKPACK GIVEAWAY 2,000

DALLAS CENTER GRIMES EDUCATION FOUNDATION

PO BOX 945
GRIMES,IA50111 		  PC FUNDING FOR SCHOLARSHIP PROGRAM 500

DES MOINES AREA RELIGIOUS COUNCIL

100 ARMY POST ROAD
DES MOINES,IA50315 		  PC FUNDING TO SUPPORT THE DMARC FOOD PANTRY 10,000

DES MOINES CHILDREN'S MUSEUM

1551 VALLEY WEST DRIVE SUITE 108
WEST DES MOINES,IA50266 		  PC FUNDING FOR QUIET SPACE UPGRADE 500

DES MOINES COMMUNITY ORCHESTRA

8013 NW 104TH CT
JOHNSTON,IA50131 		  PC FUNDING FOR GCONCERT PROGRAMMING 1,000

DES MOINES PERFORMING ARTS

221 WALNUT STREET
DES MOINES,IA50309 		  PC FUNDING FOR APPLAUSE EDUCATION SERIES 2,500

DES MOINES SYMPHONY & ACADEMY

1011 LOCUST STREET SUITE 200
DES MOINES,IA50309 		  PC SPONSORSHIP OF YOUTH CONCERTS 2,500

DOWLING CATHOLIC HIGH SCHOOL

1400 BUFFALO ROAD
WEST DES MOINES,IA50265 		  PC ANNUAL APPEAL 10,000

DRAGON SCHOLARSHIP FUND

PO BOX 108
JOHNSTON,IA50131 		  PC FUNDING FOR SCHOLARSHIP PROGRAM 500

EAST HIGH ALUMNI FOUNDATION

PO BOX 3070
DES MOINES,IA50316 		  PC FUNDING FOR SCHOLARSHIP PROGRAM 500

EVERYBODY WINS-IOWA INC

PO BOX 691
DES MOINES,IA50303 		  PC FUNDING FOR POWER READ PROGRAM 5,000

EVERYSTEP FOUNDATION

3000 EASTON BLVD 1
DES MOINES,IA50317 		  PC FUNDING FOR AMANDA THE PANDA GRIEF SUPPORT PROGRAM 5,000

EXCHANGE CLUB CENTER FOR FAMILY UNITY

1820 HARTLE AVENUE
OWATONNA,MN55060 		  PC FUNDING FOR PARENT MENTOR PROGRAM 2,000

FAMILIES FOWARD

3001 GRAND AVENUE
DES MOINES,IA50312 		  PC FUNDING FOR NEW DIRECTIONS SHELTER 4,000

FEEDING OUR COMMUNITIES PARTNERS

2120 HOWARD DRIVE WEST SUITE J
NORTH MANKATO,MN56003 		  PC FUNDING FOR YOUTH HUNGER RELIEF SERVICES 1,000

FELLOWSHIP OF CHRISTIAN ATHLETES

2500 UNIVERSITY AVENUE
DES MOINES,IA50311 		  PC FUNDING FOR GENERAL OPERATING EXPENSES 2,500

FOOD BANK OF IOWA

PO BOX 1517
DES MOINES,IA50305 		  PC FUNDING FOR FOOD ASSISTANCE PROGRAMS 2,500

FUTURE NET INC (EYES OPEN IOWA)

4000 WESTOWN PARKWAY SUITE 204
WEST DES MOINES,IA50266 		  PC FUNDING FOR PROGRAM TO HELP YOUNG PEOPLE ACCESS ONLINE SERVICES THAT HELP THEM MAKE EDUCATED DECISIONS ABOUT THEIR HEALTH, STAY IN SCHOOL AND GRADUATE 2,500

GENESIS INC

2500 UNIVERSITY AVENUE
DES MOINES,IA50311 		  PC FUNDING FOR AFTER SCHOOL PROGRAM 2,000

GIRLS ROCK DES MOINES

6301 UNIVERSITY AVE SUITE 200
WINDSOR HEIGHTS,IA50324 		  PC FUNDING FOR AFTER SCHOOL PROGRAM 1,000

GREATER DES MOINES BOTANICAL GARDEN

909 ROBERT D RAY DRIVE
DES MOINES,IA50309 		  PC FUNDING FOR GENERAL OPERATING SUPPORT 2,500

GREATER IOWA CITY AREA STUDENT SCHOLARSHIPS

501 12TH AVENUE SUITE 102
CORALVILLE,IA52241 		  PC FUNDING FOR SCHOLARSHIP PROGRAM 1,500

GREATER MANKATO AREA UNITED WAY

127 S 2ND STREET SUITE 190
MANKATO,MN56001 		  PC ANNUAL FUNDRAISING 6,670

HAWKEYE AREA COUNCIL BOY SCOUTS OF AMERICA

660 32ND AVENUE SW
CEDAR RAPIDS,IA52404 		  PC FUNDING FOR SCOUTREACH AT-RISK SCOUTING PROGRAM 250

HONORING OPPORTUNITIES FOR PERSONAL EMPOWERMENT

1230 8TH STREET SUITE 201
WEST DES MOINES,IA50325 		  PC FUNDING FOR GENERAL OPERATING SUPPORT 2,000

HOOVER MEREDITH LEARNING COMMUNITY FOUNDATION

4800 AURORA AVENUE
DES MOINES,IA50310 		  PC FUNDING FOR SCHOLARSHIP PROGRAM 500

HOPE MINISTRIES

PO BOX 862
DES MOINES,IA50304 		  PC FUNDING FOR MEALS FOR HOPE PROGRAM 6,000

HOYT SHERMAN PLACE FOUNDATION

1501 WOODLAND AVENUE
DES MOINES,IA50309 		  PC FUNDING FOR FREE ADMISSION TO MUSEUM AND GALLERIES 1,000

IOWA ARCHITECTURAL FOUNDATION

400 LOCUST STREET SUITE 100
DES MOINES,IA50309 		  PC FUNDING FOR ADVENTURES IN ARCHITECTURE PROGRAM 500

IOWA CHAPTER CYSTIC FIBROSIS FOUNDATION

1501 42ND STREET SUITE 230
WEST DES MOINES,IA50266 		  PC FUNDING FOR EDUCATION, RESPITE CARE AND PATIENT ASSISTANCE 2,500

IOWA COUNCIL FOR INTERNATIONAL UNDERSTANDING

3839 MERLE HAY ROAD SUITE 259
DES MOINES,IA50310 		  PC FUNDING FOR MULTILINGUAL RESOURCES & EDUCATION PROGRAMS FOR IMMIGRANTS & REFUGEES 2,225

IOWA STATE FAIR BLUE RIBBON FOUNDATION

PO BOX 57130
DES MOINES,IA50317 		  PC FUNDING TO PRESERVE AND IMPROVE THE FAIRGROUNDS 2,500

IOWA VALLEY HABITAT FOR HUMANITY INC

2401 SCOTT BLVD SE
IOWA CITY,IA52240 		  PC FUNDING FOR EMERGENCY REPAIRS, ACCESSIBILITY MODIFICATIONS AND MAJOR APPLIANCE REPLACEMENT 3,000

JOPPA

2326 EUCLID AVENUE
DES MOINES,IA50310 		  PC FUNDING FOR HOMELESS SERVICES PROGRAM 5,000

JUNIOR ACHIEVEMENT OF EASTERN IOWA

324 3RD STREET SE SUITE 200
CEDAR RAPIDS,IA52401 		  PC FUNDING FOR PROGRAMS TO TEACH DISADVANTAGED YOUTH ABOUT EARNING, SPENDING, AND SAVING MONEY 500

KIDS FIGHTING HUNGER

PO BOX 7550
ST CLOUD,MN56302 		  PC FUNDING FOR FOOD PACKAGING VOLUNTEER EVENT 500

KIRKWOOD COMMUNITY COLLEGE FOUNDATION

6301 KIRKWOOD BLVD SW
CEDAR RAPIDS,IA52404 		  PC FUNDING FOR SCHOLARSHIP PROGRAM 1,000

LINK ASSOCIATES

1452 29TH STREET
WEST DES MOINES,IA50266 		  PC FUNDING FOR INSTALLATION OF RADON MITIGATION SYSTEMS 1,175

MENTOR IOWA

2332 ROCKLYN DRIVE
URBANDALE,IA50322 		  PC ASSIST WITH PURCHASE OF HOLIDAY GIFT CARDS FOR CHILDREN UNDER JURISDICTION OF THE JUVENILE COURT AND JEANS FOR TEENS/CLOTHES FOR KIDS PROGRAM 1,000

MANKATO AREA FOUNDATION

212 E WALNUT STREET SUITE 1
MANKATO,MN56001 		  PC FUNDING FOR GENERAL OPERATING SUPPORT 1,000

MANKATO AREA FOUNDATION

212 E WALNUT STREET SUITE 1
MANKATO,MN56001 		  PC FUNDING TO ASSIST CANCER PATIENTS 2,500

MEALS FROM THE HEARTLAND

357 LINCOLN STREET
WEST DES MOINES,IA50265 		  PC FUNDING FOR MOBILE HUNGER FIGHT 2,900

MIND & SPIRIT COUNSELING CENTER

8553 URBANDALE AVENUE
URBANDALE,IA50322 		  PC FUNDING FOR PROFESSIONAL DEVELOPMENT 7,500

MULTICULTURAL EDUCATIONAL EXHIBITS & PROGRAMS

100 E EUCLID AVENUE SUITE 113
DES MOINES,IA50316 		  PC FUNDING FOR LEADERSHIP & MENTORING PROGRAM 1,500

NORWALK STUDENT EDUCATIONAL FOUNDATION

PO BOX 310
NORWALK,IA50211 		  PC FUNDING FOR SCHOLARSHIP PROGRAM 500

OBESITY AWARENESS IN ACTION

1151 EAGLE DRIVE 177
LOVELAND,CO80537 		  PC FUNDING FOR AWARENESS BOUND YOUTH HEALTH AND WELLNESS PROGRAM 1,750

OUTREACH PROGRAM

7401 S HWY 69
DES MOINES,IA50320 		  PC FUNDING FOR MEAL PROGRAM 1,000

PARKS AREA FOUNDATION

1012 OAK PARK AVENUE
DES MOINES,IA50313 		  PC FUNDING FOR RENDEZVOUS ON THE RIVER EVENT SERIES 2,500

PARTY ON THE HILL INC

303 LOCUST STREET SUITE 400
DES MOINES,IA50309 		  PC FUNDING TO SUPPORT THE CHILDREN'S CHARITIES 2,500

POLAR BEAR SCHOLARSHIP FUND

501 HOLCOMB AVENUE
DES MOINES,IA50313 		  PC FUNDING FOR SCHOLARSHIP PROGRAM 500

POLK COUNTY HOUSING TRUST FUND

505 5TH AVENUE SUITE 1000
DES MOINES,IA50309 		  PC FUNDING FOR HOUSING CAMPAIGN 5,000

PREVENT BLINDNESS IOWA

1111 9TH STREET SUITE 250
DES MOINES,IA50314 		  PC LIGHT THE NIGHT FOR SIGHT WALK 2,500

PROJECT IOWA

4801 FRANKLIN AVENUE ROOM 106
DES MOINES,IA50310 		  PC FUNDING FOR CULTIVATING CAREERS PROGRAM 2,500

PROJECT LEGACY

PO BOX 7182
ROCHESTER,MN55906 		  PC FUNDING FOR A PROGRAM THAT HELPS BIPOC AND MARGINALIZED STUDENTS ACHIEVE THEIR BACHELOR'S DEGREE 1,000

REBUILDING TOGETHER GREATER DES MOINES

1111 9TH STREET SUITE 265
DES MOINES,IA50314 		  PC FUNDING FOR REBUILDING TOGETHER PROJECT 7,500

REGINA FOUNDATION

2140 ROCHESTER AVE
IOWA CITY,IA52245 		  PC FUNDING FOR SCHOLARSHIP PROGRAM 500

REGINA FOUNDATION

2140 ROCHESTER AVE
IOWA CITY,IA52245 		  PC FUNDING FOR REGINA EXCELLENCE FUND 2,500

ROCHESTER AREA FOUNDATION

12 ELTON HILLS DRIVE NW
ROCHESTER,MN55901 		  PC FUNDING FOR PROJECT TO PROVIDE AFFORDABLE HOUSING 2,500

RONALD MCDONALD HOUSE OF ROCHESTER

850 SECOND STREET SW
ROCHESTER,MN55902 		  PC FUNDING FOR GENERAL OPERATING SUPPORT 2,000

ROOSEVELT HIGH SCHOOL FOUNDATION

PO BOX 12087
DES MOINES,IA50312 		  PC FUNDING FOR SCHOLARSHIP PROGRAM 500

SACRED HEART SCHOOL

1601 GRAND AVENUE
WEST DES MOINES,IA50265 		  PC FUNDING FOR CLASSROOM GRANTS 3,000

SAFETY VILLAGE OF JOHNSTON COUNTY

501 12TH AVENUE
CORALVILLE,IA52241 		  PC FUNDING FOR RESTORATION OF STRUCTURAL FACILITIES 2,000

SAFETY VILLAGE OF JOHNSTON COUNTY

501 12TH AVENUE
CORALVILLE,IA52241 		  PC FUNDING FOR MEMORIAL GIFT 300

SHANNON O'HARA FOUNDATION

1314 WILLOW LN SW
ROCHESTER,MN55902 		  PC FUNDING FOR SCHOLARSHIP PROGRAM 2,500

SINGLE PARENT PROVISION

2041 GRAND AVENUE SUITE D
WEST DES MOINES,IA50265 		  PC FUNDING FOR SINGLE MOMS CHRISTMAS DINNER 2,000

SLEEP IN HEAVENLY PEACE INC

PO BOX 390780
OMAHA,NE68139 		  PC FUNDING TO BUILD BEDS FOR CHILDREN IN NEED 1,000

SOLON DOLLAS FOR SCHOLARS

PO BOX 551
SOLON,IA52333 		  PC FUNDING FOR SCHOLARSHIP PROGRAM 500

SOUTHEAST POLK DOLLARS FOR SCHOLARS

PO BOX 203
ALTOONA,IA50009 		  PC FUNDING FOR SCHOLARSHIP PROGRAM 500

ST CLOUD AREA YMCA

2001 STOCKINGER DRIVE
ST CLOUD,MN56303 		  PC FUNDING FOR THE DEVELOPMENT OF A COMMUNITY WATER PARK AND POOL 5,000

TASTE OF THE JUNCTION INC

1312 MAPLE STREET
WEST DES MOINES,IA50265 		  PC FUNDING FOR MULTI-CULTURAL EVENT 2,500

THE BRIDGE - A VISION FOR SHARED DOWNTOWN MINISTRY

2625 ROLLINS AVENUE
DES MOINES,IA50312 		  PC MEAL PROGRAM FOR THE HOMELESS & LOW-INCOME 4,000

THE EDDIE DAVIS COMMUNITY CENTER INC

1312 MAPLE STREET
WEST DES MOINES,IA50265 		  PC FUNDING FOR SOCIAL SERVICE PROGRAMS 3,000

UNITED WAY OF JOHNSON & WASHINGTON COUNTIES

1150 5TH STREET SUITE 290
CORALVILLE,IA52253 		  PC ANNUAL FUNDRAISING 5,000

UNITED WAY OF OLMSTED COUNTY

903 W CENTER STREET SUITE 100
ROCHESTER,MN55902 		  PC ANNUAL FUNDRAISING 3,867

UNITED WAY OF STEELE COUNTY

245 18TH STREET SUITE 1
OWATONNA,MN55060 		  PC ANNUAL FUNDRAISING 2,020

URBAN DREAMS

1615 2ND AVENUE
DES MOINES,IA50314 		  PC FUNDING FOR YOUTH EMPLOYMENT PROGRAM 2,500

URBANDALE EDUCATION FOUNDATION SCHOLARSHIP PROGRAM

11152 AURORA AVENUE
URBANDALE,IA50322 		  PC FUNDING FOR SCHOLARSHIP PROGRAM 500

URBANDALE FOOD PANTRY

7611 DOUGLAS AVENUE
URBANDALE,IA50322 		  PC FUNDING FOR GENERAL OPERATING SUPPORT 1,500

VARIETY - THE CHILDREN'S CHARITY OF IOWA

505 5TH AVENUE SUITE 310
DES MOINES,IA50309 		  PC FUNDING FOR TELETHON 5,000

WAUKEE COMMUNITY SCHOOLS FOUNDATION

560 SE UNIVERSITY AVENUE
WAUKEE,IA50263 		  PC FUNDING FOR SCHOLARSHIP PROGRAM 1,000

WESLEY COMMUNITY SERVICES INC

5508 NW 88TH STREET
JOHNSTON,IA50131 		  PC FUNDING FOR MEALS ON WHEELS PROGRAM 2,500

WEST DES MOINES HISTORICAL SOCIETY

2001 FULLER ROAD
WEST DES MOINES,IA50265 		  PC FUNDING FOR GENERAL OPERATING SUPPORT 2,500

WEST DES MOINES HISTORICAL SOCIETY

2001 FULLER ROAD
WEST DES MOINES,IA50265 		  PC FUNDING FOR JAMES JORDAN SCHOLARS 2,500

WEST DES MOINES SCHOOLS STUDENT SCHOLARSHIP FUND

3775 EP TRUE PARKWAY SUITE 155
WEST DES MOINES,IA50265 		  PC FUNDING FOR SCHOLARSHIP PROGRAM 500

YOUNG WOMEN'S RESOURCE CENTER

818 5TH AVENUE
DES MOINES,IA50309 		  PC FUNDING FOR AFTER SCHOOL EMPOWERMENT PROGRAM 2,500
Total .................................right arrow 3a 267,657
bApproved for future payment

BOYS & GIRLS CLUB OF CENTRAL MINNESOTA
345 30TH AVE N
ST CLOUD,MN56303 		  PC FUNDING FOR PARTNERS FOR THE FUTURE PROGRAM 5,000

ST CLOUD AREA YMCA
2001 STOCKINGER DRIVE
ST CLOUD,MN56303 		  PC FUNDING FOR DEVELOPMENT OF A COMMUNITY WATER PARK & POOL 10,000
Total ................................. right arrow 3b 15,000
Form 990-PF (2024)
Form 990-PF (2024)
Page 12
Part XV-A
Analysis of Income-Producing Activities
Enter gross amounts unless otherwise indicated. Unrelated business income Excluded by section 512, 513, or 514 (e)
Related or exempt
function income
(See instructions.)
1Program service revenue: (a)
Business code 		(b)
Amount 		(c)
Exclusion code 		(d)
Amount
a
b
c
d
e
f
gFees and contracts from government agencies          
2 Membership dues and assessments ....          
3 Interest on savings and temporary cash
investments ........... 		    14 446  
4 Dividends and interest from securities ....     14 39,557  
5 Net rental income or (loss) from real estate:
aDebt-financed property......          
bNot debt-financed property.....          
6 Net rental income or (loss) from personal property          
7 Other investment income .....          
8 Gain or (loss) from sales of assets other than
inventory ............ 		    18 26,466  
9 Net income or (loss) from special events:          
10 Gross profit or (loss) from sales of inventory          
11 Other revenue:
a
b
c
d
e
12 Subtotal. Add columns (b), (d), and (e) ..   66,469  
13Total. Add line 12, columns (b), (d), and (e)..................
13
66,469
(See worksheet in line 13 instructions to verify calculations.)
Part XV-B
Relationship of Activities to the Accomplishment of Exempt Purposes
Line No.
DownArrow 		Explain below how each activity for which income is reported in column (e) of Part XV-A contributed importantly to
the accomplishment of the foundation’s exempt purposes (other than by providing funds for such purposes). (See
instructions.)
Form 990-PF (2024)
Form 990-PF (2024)
Page 13
Part XVI
Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations
1
Did the organization directly or indirectly engage in any of the following with any other organization described in section 501(c) (other than section 501(c)(3) organizations) or in section 527, relating to political organizations?
Yes
No
a
Transfers from the reporting foundation to a noncharitable exempt organization of:
(1) Cash...................................
1a(1)
 
No
(2) Other assets.................................
1a(2)
 
No
b
Other transactions:
(1) Sales of assets to a noncharitable exempt organization....................
1b(1)
 
No
(2) Purchases of assets from a noncharitable exempt organization..................
1b(2)
 
No
(3) Rental of facilities, equipment, or other assets.......................
1b(3)
 
No
(4) Reimbursement arrangements...........................
1b(4)
 
No
(5) Loans or loan guarantees.............................
1b(5)
 
No
(6) Performance of services or membership or fundraising solicitations................
1b(6)
 
No
c
Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............
1c
 
No
d
If the answer to any of the above is "Yes," complete the following schedule. Column (b) should always show the fair market value
of the goods, other assets, or services given by the reporting foundation. If the foundation received less than fair market value
in any transaction or sharing arrangement, show in column (d) the value of the goods, other assets, or services received.
(a) Line No. (b) Amount involved (c) Name of noncharitable exempt organization (d) Description of transfers, transactions, and sharing arrangements
2a
Is the foundation directly or indirectly affiliated with, or related to, one or more tax-exempt organizations
described in section 501(c) (other than section 501(c)(3)) or in section 527? ...........
b
If "Yes," complete the following schedule.

(a) Name of organization (b) Type of organization (c) Description of relationship
Sign Here
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
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May the IRS discuss this return
with the preparer shown below?
See instructions.
Signature of officer or trustee Date Title
Paid Preparer Use Only Print/Type preparer's name Preparer's Signature Date Check if self-
employed right arrow		 PTIN
Firm's name Right Arrow
 Firm's EIN Right Arrow
Firm's address Right Arrow


 Phone no.
Form 990-PF (2024)
Additional Data


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Software Version:  


Form 990PF - Special Condition Description:
Special Condition Description

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TY 2024 DepreciationSchedule
Name:
THE WEST BANCORPORATION FOUNDATION INC
EIN:
20-0523259
Description of Property Date Acquired Cost or Other Basis Prior Years' Depreciation Computation Method Rate /
Life (# of years)		 Current Year's Depreciation Expense Net Investment Income Adjusted Net Income Cost of Goods Sold Not Included

TY 2024 InvestmentsCorpStockSchedule
Name:
THE WEST BANCORPORATION FOUNDATION INC
EIN:
20-0523259
Name of Stock End of Year Book Value End of Year Fair Market Value
CHARLES SCHWAB US MC MID-CAP 114,966 230,686
PROSHARES RUSSELL 2000 0 0
PROSHARES S&P 500 ARISTOCRATS 119,452 225,978
SCHWAB US DIVIDEND EQUITY 118,901 241,782
SCHWAB US SMALL CAP 104,786 204,294
VANGUARD S&P 500 550,934 1,439,700

TY 2024 OtherExpensesSchedule
Name:
THE WEST BANCORPORATION FOUNDATION INC
EIN:
20-0523259
Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
MISCELLANEOUS EXPENSE        


TY 2024 TaxesSchedule
Name:
THE WEST BANCORPORATION FOUNDATION INC
EIN:
20-0523259
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
EXCISE TAX