Form990-PF

Department of the Treasury
Internal Revenue Service

Return of Private Foundation
or Section 4947(a)(1) Trust Treated as Private Foundation
Do not enter social security numbers on this form as it may be made public.
Go to www.irs.gov/Form990PF for instructions and the latest information.
OMB No. 1545-0047
2025
Open to Public Inspection
For calendar year 2025, or tax year beginning 01 - 01 2025, and ending 12 - 31, 20 25
Name of foundation
THE MERCHANTS BONDING COMPANY FOUNDATION
 
Number and street (or P.O. box number if mail is not delivered to street address) 6700 WESTOWN PARKWAY
  Room/suite
City or town
WEST DES MOINES
State or province
IA
Country  
ZIP or foreign postal code
502667754
A Employer identification number

26-3035459
B Telephone number (see instructions)

5152438171
C
G Check all that apply:

D 1. Foreign organizations, check here.............
2. Foreign organizations meeting the 85%
test, check here and attach computation ...
E
H Check type of organization:
F
I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)$1,835,680J 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) 752,030
2 Check .................
3 Interest on savings and temporary cash investments 677 677  
4 Dividends and interest from securities... 30,411 30,411  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 260,207
b Gross sales price for all assets on line 6a 260,207
7 Capital gain net income (from Part IV, line 2)... 260,207
8 Net short-term capital gain.........  
9 Income modifications...........  
10a Gross sales less returns and allowances 0
b Less: Cost of goods sold.... 0
c Gross profit or (loss) (attach schedule)..... 0  
11 Other income (attach schedule)....... 0 0 0
12 Total. Add lines 1 through 11........ 1,043,325 291,295 0
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc.        
14 Other employee salaries and wages......        
15 Pension plans, employee benefits.......        
16a Legal fees (attach schedule)......... 0 0 0 0
b Accounting fees (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
5,335 533 0 4,802
c Other professional fees (attach schedule).... 0 0 0 0
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
803 0 0 497
19 Depreciation (attach schedule) and depletion... 0 0 0
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
33,524 2,791 0 30,733
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 39,662 3,324 0 36,032
25 Contributions, gifts, grants paid....... 468,768 468,768
26 Total expenses and disbursements. Add lines 24 and 25 ................ 508,430 3,324 0 504,800
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 534,895
b Net investment income (if negative, enter -0-) 287,971
c Adjusted net income (if negative, enter -0-)... 0
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2025)
Form 990-PF (2025)
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 Savings and temporary cash investments......... 516,338 511,785 511,785
3 Accounts receivable  
Less: allowance for doubtful accounts   0 0 0
4 Pledges receivable  
Less: allowance for doubtful accounts   0 0 0
5 Grants receivable.................      
6 Receivables due from officers, directors, trustees, and other
disqualified persons (attach schedule) (see instructions)..... 0 0 0
7 Other notes and loans receivable (attach schedule) 0
Less: allowance for doubtful accounts 0 0 0 0
8 Inventories for sale or use..............      
9 Prepaid expenses and deferred charges..........      
10a Investments—U.S. and state government obligations (attach schedule) 0 0 0
b Investments—corporate stock (attach schedule)....... 0 Click to see attachment
List of Attached Documents:
// Content
0 		0
c Investments—corporate bonds (attach schedule)....... 0   0
11 Investments—land, buildings, and equipment: basis 0
Less: accumulated depreciation (attach schedule) 0 0   0
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule).......... 682,099 Click to see attachment
List of Attached Documents:
// Content
1,221,547 		1,323,895
14 Land, buildings, and equipment: basis 0
Less: accumulated depreciation (attach schedule) 0 0   0
15 Other assets (describe ) 0 0 0
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 1,198,437 1,733,332 1,835,680
Liabilities 17 Accounts payable and accrued expenses..........    
18 Grants payable.................    
19 Deferred revenue.................    
20 Loans from officers, directors, trustees, and other disqualified persons 0 0
21 Mortgages and other notes payable (attach schedule)...... 0 0
22 Other liabilities (describe )    
23 Total liabilities (add lines 17 through 22)......... 0 0
Net Assets or Fund Balances Foundations that follow FASB ASC 958, check here
and complete lines 24, 25, 29 and 30.
24 Net assets without donor restrictions........... 1,198,437 1,733,332
25 Net assets with donor restrictions............    
Foundations that do not follow FASB ASC 958, check here
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)..... 1,198,437 1,733,332
30 Total liabilities and net assets/fund balances (see instructions). 1,198,437 1,733,332
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
1,198,437
2
Enter amount from Part I, line 27a .....................
2
534,895
3
Other increases not included in line 2 (itemize)
3
0
4
Add lines 1, 2, and 3 ..........................
4
1,733,332
5
Decreases not included in line 2 (itemize)
5
0
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, line 29, column (b) ..
6
1,733,332
Form 990-PF (2025)
Form 990-PF (2025)
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 CAPITAL GAIN DISTRIBUTIONS P 2025-12-31 2025-12-31
b
c
d
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 260,207     260,207
b
c
d
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     0 260,207
b
c
d
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 2 260,207
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 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 4,003
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-) Click to see attachment
List of Attached Documents:
// Content
2 0
3 Add lines 1 and 2........................... 3 4,003
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 4,003
6 Credits/Payments:
a 2025 estimated tax payments and 2024 overpayment credited to 2025 6a 0
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 0
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 14
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed....... 9 4,017
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid... 10  
11 Enter the amount of line 10 to be: Credited to 2026 estimated tax   Refunded 11 0
For Refunded amount, also complete and attach Form 8050. See instructions.
Form 990-PF (2025)
Form 990-PF (2025)
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? ....................
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. $ 0(2) On foundation managers.$ 0
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.$ 0
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 changes....
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.
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)
IA
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 2025 or the taxable year beginning in 2025? 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 addressN/A
14
The books are in care ofLARRY TAYLOR Telephone no. (515) 243-8171

Located at6700 WESTOWN PKWYWEST DES MOINESIA ZIP+450266
15
Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041 —check here .........
and enter the amount of tax-exempt interest received or accrued during the year ........
15
 
16 At any time during calendar year 2025, 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
Form 990-PF (2025)
Form 990-PF (2025)
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 ........
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 2025? .............
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 2025, did the foundation have any undistributed income (Part XII, lines 6d
and 6e) for tax year(s) beginning before 2025?....................
2a
 
No
If "Yes," list the years 20, 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.
20, 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 2025 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 Form 4720, Schedule C, to determine
if the foundation had excess business holdings in 2025.).....................
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 2025? ..
4b
 
No
Form 990-PF (2025)
Form 990-PF (2025)
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 .........
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
LARRY TAYLOR PRESIDENT
0.10 		0 0 0
6700 WESTOWN PARKWAY
WEST DES MOINES,IA502667754
WILLIAM WARNER JR DIRECTOR
0.10 		0 0 0
6700 WESTOWN PARKWAY
WEST DES MOINES,IA502667754
THERESE WIELAGE VICE PRESIDENT
0.10 		0 0 0
6700 WESTOWN PARKWAY
WEST DES MOINES,IA502667754
ELISABETH SANDERSFELD TREASURER & SECRETARY
0.10 		0 0 0
6700 WESTOWN PARKWAY
WEST DES MOINES,IA502667754
AMANDA WARNER DIRECTOR
0.10 		0 0 0
6700 WESTOWN PARKWAY
WEST DES MOINES,IA502667754
STACEY CALE VICE PRESIDENT
0.10 		0 0 0
6700 WESTOWN PARKWAY
WEST DES MOINES,IA502667754
MELISSA WARNER DIRECTOR
0.10 		0 0 0
6700 WESTOWN PARKWAY
WEST DES MOINES,IA502667754
JANET TAYLOR DIRECTOR
0.10 		0 0 0
6700 WESTOWN PARKWAY
WEST DES MOINES,IA502667754
BILL TAYLOR DIRECTOR
0.10 		0 0 0
6700 WESTOWN PARKWAY
WEST DES MOINES,IA502667754
JEFF TAYLOR DIRECTOR
0.10 		0 0 0
6700 WESTOWN PARKWAY
WEST DES MOINES,IA502667754
JULIE TAYLOR DIRECTOR
0.10 		0 0 0
6700 WESTOWN PARKWAY
WEST DES MOINES,IA502667754
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................... 0
Form 990-PF (2025)
Form 990-PF (2025)
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 arrow0
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 0
2 NONE  
All other program-related investments. See instructions.
3 Click to see attachment
List of Attached Documents:
// Content
0
Total. Add lines 1 through 3.........................0
Form 990-PF (2025)
Form 990-PF (2025)
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
1,238,911
b
Average of monthly cash balances.......................
1b
311,903
c
Fair market value of all other assets (see instructions)................
1c
0
d
Total (add lines 1a, 1b, and 1c).......................
1d
1,550,814
e
Reduction claimed for blockage or other factors reported on lines 1a and
1c (attach detailed explanation) .............
1e
0
2
Acquisition indebtedness applicable to line 1 assets..................
2
 
3
Subtract line 2 from line 1d.........................
3
1,550,814
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
23,262
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
1,527,552
6
Minimum investment return. Enter 5% (0.05) of line 5 ................
6
76,378
Part X
Distributable Amount (see instructions) (Section 4942(j)(3) and (j)(5) private operating foundations and certain foreign organizations check here and do not complete this part.)
1
Minimum investment return from Part IX, line 6..................
1
76,378
2a
Tax on investment income for 2025 from Part V, line 5 .......
2a
4,003
b
Income tax for 2025. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
4,003
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
72,375
4
Recoveries of amounts treated as qualifying distributions................
4
 
5
Add lines 3 and 4............................
5
72,375
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
72,375
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, line 26, column (d) ..........
1a
504,800
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
 
3
Amounts set aside for specific charitable projects that satisfy the:
a
Suitability test (prior IRS approval required)....................
3a
 
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
504,800
Form 990-PF (2025)
Form 990-PF (2025)
Page 9
Part XII
Undistributed Income (see instructions)
(a)
Corpus 		(b)
Years prior to 2024 		(c)
2024 		(d)
2025
1 Distributable amount for 2025 from Part X, line 7 72,375
2 Undistributed income, if any, as of the end of 2025:
a Enter amount for 2024 only....... 0
b Total for prior years:20 , 2022, 2021 0
3 Excess distributions carryover, if any, to 2025:
a From 2020...... 99,050
b From 2021...... 319,752
c From 2022...... 125,944
d From 2023...... 506,961
e From 2024...... 168,059
f Total of lines 3a through e ........ 1,219,766
4Qualifying distributions for 2025 from Part
XI, line 4: $ 504,800
a Applied to 2024, but not more than line 2a 0
b Applied to undistributed income of prior years
(Election required—see instructions) ..... 		0
c Treated as distributions out of corpus (Election
required—see instructions) ........ 		0
d Applied to 2025 distributable amount..... 72,375
e Remaining amount distributed out of corpus 432,425
5 Excess distributions carryover applied to 2025.   0
(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 1,652,191
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 2024. Subtract line
4a from line 2a. Taxable amount—see
instructions ............. 		0
f Undistributed income for 2025. Subtract
lines 4d and 5 from line 1. This amount must
be distributed in 2026 .......... 		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) ....... 		0
8 Excess distributions carryover from 2020 not
applied on line 5 or line 7 (see instructions) ... 		99,050
9 Excess distributions carryover to 2026.
Subtract lines 7 and 8 from line 6a ...... 		1,553,141
10 Analysis of line 9:
a Excess from 2021 .... 319,752
b Excess from 2022 .... 125,944
c Excess from 2023 .... 506,961
d Excess from 2024 .... 168,059
e Excess from 2025 .... 432,425
Form 990-PF (2025)
Form 990-PF (2025)
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 2025, enter the date of the ruling ......
 
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) 2025 (b) 2024 (c) 2023 (d) 2022
         
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, 3b, or 3c 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).)
NOT APPLICABLE
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.
NOT APPLICABLE
2Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:
Check here 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, 2b, 2c, and 2d. See instructions
aThe name, address, and telephone number or email address of the person to whom applications should be addressed:
bThe form in which applications should be submitted and information and materials they should include:
cAny submission deadlines:
dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
factors:
Form 990-PF (2025)
Form 990-PF (2025)
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

DOROTHY'S HOUSE

PO BOX 57672
DES MOINES,IA50317 		NONE   PROGRAM SUPPORT 10,250

ELUNA

605 LYON STREET
DES MOINES,IA50309 		NONE   PROGRAM SUPPORT 500

IOWA RUGBY COLLECTIVE FOUNDATION

311 4TH AVE
IOWA CITY,IA52245 		NONE   PROGRAM SUPPORT 200

29TH STATE FOUNDATION

16102 MAPLE DRIVE
URBANDALE,IA50323 		NONE   PROGRAM SUPPORT 400

ABOVE BEYOND CANCER

1305 50TH STREET
WEST DES MOINES,IA50266 		NONE   PROGRAM SUPPORT 2,500

ADULT CONGENITAL HEART ASSOCIATION

280 NORTH PROVIDENCE RD STE 6
MEDIA,PA190633525 		NONE   PROGRAM SUPPORT 50

AFTER SCHOOL ARTS PROGRAM

1533 LINDEN STREET STE 101
DES MOINES,IA50309 		NONE   PROGRAM SUPPORT 1,000

AGAPE

4555 TROUSDALE DR
NASHVILLE,TN37204 		NONE   PROGRAM SUPPORT 1,000

ALZHEIMER'S ASSOCIATION

225 N MICHIGAN AVE FLOOR 17
CHICAO,IL60601 		NONE   PROGRAM SUPPORT 100

AMERICAN HEART ASSOCIATION

MIDWEST - ACCTS REC PO BOX 4002902
DES MOINES,IA503402902 		NONE   PROGRAM SUPPORT 2,500

ANGEL REACH

206-A SOUTH LOOP 336W-203
CONROE,TX77301 		NONE   PROGRAM SUPPORT 250

ANN'S HEART

35 HALL ST SUITE 301
PHOENIXVILLE,PA19460 		NONE   PROGRAM SUPPORT 400

ARCHDIOCESE OF PHILADELPHIA SC

222 North 17th Street
PHILADELPHIA,PA19103 		NONE   PROGRAM SUPPORT 75

ARIZON CENTER FOR YOUTH

649 N 6TH AVE
PHOENIX,AZ85033 		NONE   PROGRAM SUPPORT 1,000

ARIZONA REFUGEE CENTER

35 N ALMA SCHOOL RD STE 109
MESA,AZ85201 		NONE   PROGRAM SUPPORT 250

ARKANSAS STATE POLICE FOUNDATION

4 STATE POLICE DRIVE
NORTH LITTLE ROCK,AR72199 		NONE   PROGRAM SUPPORT 100

BEST BUDDIES IOWA

7648 HICKMAN ROAD
DES MOINES,IA50324 		NONE   PROGRAM SUPPORT 1,050

BIG BROTHERS BIG SISTERS OF CENTRAL IOWA

9051 SWANSON BLVD
CLIVE,IA50325 		NONE   PROGRAM SUPPORT 25

BIG BROTHERSBIG SISTERS OF KANSAS CITY

1709 WALNUT ST
KANSAS CITY,MO64108 		NONE   PROGRAM SUPPORT 200

BISBEE COUNCIL ON THE ARTS AND HUMANITIES

PO BOX 14
BISBEE,AZ85603 		NONE   PROGRAM SUPPORT 400

BLANK CHILDREN'S HOSPITAL

1415 WOODLAND AVENUE STE E-20
DES MOINES,IA50309 		NONE   PROGRAM SUPPORT 10,000

BLANK PARK ZOO

7401 SW 9TH STREET
DES MOINES,IA50315 		NONE   PROGRAM SUPPORT 5,000

BLOOMINGDALE BAND BOOSTERS

1700 BLOOMINGDALE AVE
VALRICO,FL33596 		NONE   PROGRAM SUPPORT 100

BOYS & GIRLS CLUB OF BISBEE AZ

405 ARIZONA STREET
BISBEE,AZ85603 		NONE   PROGRAM SUPPORT 500

BOYS & GIRLS CLUB OF SOUTH EASTERN MISSOURI

16500 TIREMAN AVE
DETROIT,MI48228 		NONE   PROGRAM SUPPORT 400

BOYS & GIRLS CLUBS OF CENTRAL IOWA

1421 WALKER STREET
DES MOINES,IA50316 		NONE   PROGRAM SUPPORT 2,500

BRAS FOR THE CAUSE

1551 VALLEY WEST DRIVE
WEST DES MOINES,IA50266 		NONE   PROGRAM SUPPORT 500

BRIDGE CLINIC

1 DECLARATION DR UNIT D
BENSALEM,PA19020 		NONE   PROGRAM SUPPORT 100

BUILDING BRIDGES ACROSS THE RIVER

1901 MISSISSIPPI AVE SE
WASHINGTON,DC200206118 		NONE   PROGRAM SUPPORT 1,000

CAMP FIRE HEART OF IOWA

5615 HICKMAN RD
DES MOINES,IA50310 		NONE   PROGRAM SUPPORT 500

CAPITAL AREA HUMANE SOCIETY

7095 W GRAND RIVER AVENUE
LANSING,MI48906 		NONE   PROGRAM SUPPORT 500

CAPITOL CITY CHURCH

5990 NE 14TH ST
DES MOINES,IA50313 		NONE   PROGRAM SUPPORT 400

CARTI FOUNDATION

PO BOX 55011
LITTLE ROCK,AR72215 		NONE   PROGRAM SUPPORT 100

CATO INSTITUTE

1000 MASSACHUSETTS AVE NW
WASHINGTON,DC200015403 		NONE   PROGRAM SUPPORT 1,000

CEDAR FALLS SCHOOLS FOUNDATION

602 MAIN STREET
CEDAR FALLS,IA50613 		NONE   PROGRAM SUPPORT 250

CENTRAL FLORIDA COUNCIL

1951 S Orange Blossom Trail
Apopka,FL32703 		NONE   PROGRAM SUPPORT 1,000

CHASE RICHARDS FOUNDATION

15824 VALLEY VISTA BLVD
ENCINO,CA91436 		NONE   PROGRAM SUPPORT 1,000

CHILDREN & FAMILIES OF IOWA

1111 UNIVERSITY AVENUE
DES MOINES,IA50314 		NONE   PROGRAM SUPPORT 500

CHILDREN'S CANCER ASSOCIATION

1200 NW NAITO PARKWAY SUITE 1
PORTLAND,OR97209 		NONE   PROGRAM SUPPORT 2,476

CHILDREN'S CANCER CONNECTION

2708 Grand Avenue
Des Moines,IA50312 		NONE   PROGRAM SUPPORT 102,805

CHILDREN'S HOSPITAL OF PHILADELPHIA

3401 CIVIC CENTER BOULEVARD
PHILADELPHIA,PA19104 		NONE   PROGRAM SUPPORT 250

CHILDSERVE FOUNDATION

PO BOX 707
JOHNSTON,IA50131 		NONE   PROGRAM SUPPORT 10,000

CHRISTAMORE HOUSE GUILD

502 NORTH TREMONT STREET
INDIANAPOLIS,IN46222 		NONE   PROGRAM SUPPORT 50

COMMUNITY FOUNDATION OF GREATER DSM

1915 GRAND AVENUE
DES MOINES,IA50309 		NONE   PROGRAM SUPPORT 5,000

COMMUNITY FOUNDATION OF SARASOTA CO INC

2635 FRUITVILLE RD
SARASOTA,FL34237 		NONE   PROGRAM SUPPORT 150

COMMUNITY SUPPORT ADVOCATES CSA

1516 VALLEY WEST DR
WEST DES MOINES,IA50266 		NONE   PROGRAM SUPPORT 100

CONSTRUCTION WORKFORCE FOUNDATION OF COLORADO

6880 S YOSEMITE COURT 200
CENTENNIAL,CO80112 		NONE   PROGRAM SUPPORT 1,000

CURE ALZHEIMER'S FUND

34 WASHINGTON ST STE 230
WELLESLEY HILLS,MA02481 		NONE   PROGRAM SUPPORT 500

DALLAS CENTER GRIMES ELEMENTARY PTO

255 SW JAZZWOOD DRIVE
GRIMES,IA50111 		NONE   PROGRAM SUPPORT 70

DANA-FARBER CANCER INSTITUTE

21 ROCKAWAY LANE
ARLINGTON,MA02474 		NONE   PROGRAM SUPPORT 2,500

DES MOINES CAROUSEL FOUNDATION

PO BOX 8352
DES MOINES,IA503018352 		NONE   PROGRAM SUPPORT 10,000

DES MOINES CHILDRENS MUSEUM

1551 VALLEY WEST DR STE 108
WEST DES MOINES,IA50266 		NONE   PROGRAM SUPPORT 1,000

DES MOINES METRO OPERA

106 WEST BOSTON AEVNUE
INDIANOLA,IA50125 		NONE   PROGRAM SUPPORT 2,500

DES MOINES PERFORMING ARTS

221 WALNUT STREET
DES MOINES,IA50309 		NONE   PROGRAM SUPPORT 5,000

DES MOINES REFUGEE SUPPORT

1110 SOUTH AVENUE
NORWALK,IA50211 		NONE   PROGRAM SUPPORT 100

DES MOINES UNIVERSITY

8025 GRAND AVE
WEST DES MOINES,IA50266 		NONE   PROGRAM SUPPORT 2,500

DETROIT PHOENIX CENTER

1420 WASHINGTON BLVD STE 301
DETROIT,MI48226 		NONE   PROGRAM SUPPORT 250

DMPS FOUNDATION

2100 FLEUR DRIVE-ANNEX
DES MOINES,IA50321 		NONE   PROGRAM SUPPORT 2,500

DOWN SYNDROME DIAGNOSIS NETWORK

PO BOX 140
STILLWATER,MN55082 		NONE   PROGRAM SUPPORT 1,000

DRAKE UNIVERSITY

2507 UNIVERSITY AVE
DES MOINES,IA50311 		NONE   PROGRAM SUPPORT 500

DREAM TEAM DES MOINES

501 SCOTT AVE
DES MOINES,IA50309 		NONE   PROGRAM SUPPORT 400

EARLHAM WRESTLING

840 NE 4TH ST
EARLHAM,IA500721147 		NONE   PROGRAM SUPPORT 400

EASTER SEALS IOWA

401 NE 66TH AVENUE
DES MOINES,IA50313 		NONE   PROGRAM SUPPORT 2,500

ELLI'S HOUSE

6960 ORCHARD LAKE ROAD 120
WEST BLOOMFIELD,MI48322 		NONE   PROGRAM SUPPORT 1,000

EVERYSTEP FOUNDATION

3000 EASTON BLVD
DES MOINES,IA50317 		NONE   PROGRAM SUPPORT 12,750

FAMILIES FORWARD

3001 GRAND AVE
DES MOINES,IA50309 		NONE   PROGRAM SUPPORT 1,000

FAMILY CANCER NETWORK INC

3512 INGERSOLL AVE
DES MOINES,IA50312 		NONE   PROGRAM SUPPORT 100

FAMILY PROMISE OF MONTGOMERY COUNTY

109 COMMERCIAL CIR
CONROE,TX77304 		NONE   PROGRAM SUPPORT 1,000

FEEDING AMERICA

161 N CLARK STREET STE 700
CHICAGO,IL60601 		NONE   PROGRAM SUPPORT 500

FIRST TEE - CENTRAL IOWA

15920 HICKMAN RD SUITE 400 PMB 347
CLIVE,IA50325 		NONE   PROGRAM SUPPORT 1,250

FLAT RIVER OUTREACH MINISTRIES

11535 FULTON ST E
LOWELL,MI49331 		NONE   PROGRAM SUPPORT 400

FOOD BANK OF IOWA

PO BOX 1517
DES MOINES,IA50305 		NONE   PROGRAM SUPPORT 400

FOOD LIFELINE

815 S 96TH ST
SEATTLE,WA98108 		NONE   PROGRAM SUPPORT 250

FORT WORTH STOCK SHOW SYNDICATE

PO BOX 17005
FORT WORTH,TX76102 		NONE   PROGRAM SUPPORT 1,000

FOUNDATION OF THE AMERICAN SUBCONTRACTORS ASSOC

1004 DUKE STREET
ALEXANDRIA,VA22314 		NONE   PROGRAM SUPPORT 500

GENESIS YOUTH FOUNDATION

2500 UNIVERSITY AVE
DES MOINES,IA50311 		NONE   PROGRAM SUPPORT 10,000

GIGI'S PLAYHOUSE DES MOINES

6507 UNIVERSITY AVE
WINDSOR HEIGHTS,IA50324 		NONE   PROGRAM SUPPORT 10,750

GIRL SCOUTS OF GREATER IOWA

10715 HICKMAN ROAD
DES MOINES,IA50322 		NONE   PROGRAM SUPPORT 1,000

GRACE KLEIN COMMUNITY INC

2701 MORGAN RD
BESSEMER,AL35022 		NONE   PROGRAM SUPPORT 750

GREAT OUTDOORS FOUNDATION

501 SW 7TH ST STE G
DES MOINES,IA50309 		NONE   PROGRAM SUPPORT 30,000

GREAT STRIDES CYSTIC FIBROSIS FOUNDATION

4550 Montgomery Ave Suite 1100 N
Bethesda,MD20850 		NONE   PROGRAM SUPPORT 1,000

GREATER DES MOINES BOTANICAL GARDEN

909 ROBERT D RAY DRIVE
DES MOINES,IA50309 		NONE   PROGRAM SUPPORT 5,000

GREATER DES MOINES PUBLIC ART FOUNDATION

1915 Grand Ave
Des Moines,IA503093311 		NONE   PROGRAM SUPPORT 10,000

GRIMES STOREHOUSE THE

112 NE EWING ST
GRIMES,IA50111 		NONE   PROGRAM SUPPORT 100

GUARDIAN PARTNERS

10814 NE HALSEY ST
PORTLAND,OR97220 		NONE   PROGRAM SUPPORT 1,000

Greater Greenfield Community Foundation

PO BOX 13
Greenfield,IA50849 		NONE   PROGRAM SUPPORT 400

HABITAT FOR HUMANITY INTERNATIONAL

2200 EAST EUCLID P O BOX 716
DES MOINES,IA50303 		NONE   PROGRAM SUPPORT 1,000

HABITAT FOR HUMANITY OF SEMINOLE CO & GREATER APOPKA FLORIDA INC

PO BOX 181010
CASSELBERRY,FL32718 		NONE   PROGRAM SUPPORT 1,100

HEALTHY BIRTH DAY

1820 NW 118TH ST SUITE 220
CLIVE,IA50325 		NONE   PROGRAM SUPPORT 400

HELPING HANDS MINISTRY

1859 NORTHGATE BLVD
SARASOTA,FL34234 		NONE   PROGRAM SUPPORT 200

HERITAGE RANCH

PO BOX 521
EASTSOUND,WA98245 		NONE   PROGRAM SUPPORT 2,000

HOMES OF OAKRIDGE HUMAN SERVICES (OAKRIDGE NEIGHBORHOOD SERVICES)

1401 CENTER STREET
DES MOINES,IA50314 		NONE   PROGRAM SUPPORT 500

HOPE FOR HAZEL

805 CHRISTY COVE
JACKSONVILLE,AR72076 		NONE   PROGRAM SUPPORT 300

HOPE MINISTRIES

P O BOX 862
DES MOINES,IA50304 		NONE   PROGRAM SUPPORT 1,450

HORIZON SCIENCE ACADEMY DES MOINES

4801 FRANKLIN AVE
DES MOINES,IA50310 		NONE   PROGRAM SUPPORT 5,000

HOSPICE OF THE CHESAPEAKE FOUNDATION INC

John and Cathy Belcher Campus 90 Ri
tchie Highway
Pasadena,MD21122 		NONE   PROGRAM SUPPORT 1,000

HOSPICE SUPPORT FOUNDATION

7755 3RD STREET NORTH 200
OAKDALE,MN55128 		NONE   PROGRAM SUPPORT 250

HOYT SHERMAN PLACE

1501 WOODLAND AVE
DES MOINES,IA50309 		NONE   PROGRAM SUPPORT 5,900

HUMANITARIAN SERVICE PROJECT

465 RANDY STREET
CAROL STREAM,IL60188 		NONE   PROGRAM SUPPORT 400

HUMILITY HOMES AND SERVICES

519 FILMORE STREET
DAVENPORT,IA52802 		NONE   PROGRAM SUPPORT 655

Humane Animal Rescue of Pittsburg

6926 Hamilton Avenue
Pittsburgh,PA15208 		NONE   PROGRAM SUPPORT 1,000

IHM MINISTRY FOR THE NEEDY

1905 PORTAGE TRAIL
CUYAHOGA FALLS,OH44223 		NONE   PROGRAM SUPPORT 1,000

INSURANCE INDUSTRY CHARITABLE FOUND

C/O MATHES AND CO EVENTS 4219 WEST
LOVERS LANE
DALLAS,TX75209 		NONE   PROGRAM SUPPORT 250

IOWA COLLEGE FOUNDATION

505 5TH AVENUE SUITE 1034
DES MOINES,IA50309 		NONE   PROGRAM SUPPORT 4,500

IOWA NATURAL HERITAGE FOUNDATION

505 FIFTH AVE STE 444
DES MOINES,IA503092321 		NONE   PROGRAM SUPPORT 500

IOWA PUBLIC TELEVISION FOUNDATION

P O BOX 6400
JOHNSTON,IA50131 		NONE   PROGRAM SUPPORT 400

IOWA TALANTED AND GIFTED

PO BOX 89
DES MOINES,IA50301 		NONE   PROGRAM SUPPORT 250

ISAIAH 117 HOUSE

1705 STATE LINE ROAD
ELIZABETHTON,TN37643 		NONE   PROGRAM SUPPORT 250

ISU FOUNDATION

CYCLONE CLUB 1800 S 4TH STREET
AMES,IA50011 		NONE   PROGRAM SUPPORT 400

JEFFERSON COUNTY HUMANE SOCIETY

PO BOX 954
MONTICELLO,FL32345 		NONE   PROGRAM SUPPORT 750

JEWELS ACADEMY

1620 PLEASANT ST STE 216
DES MOINES,IA50314 		NONE   PROGRAM SUPPORT 1,000

KOLTON KAISER FOUNDATION

3286 BALMER FENWICK ROAD
FLOYD KNOBS,IN47119 		NONE   PROGRAM SUPPORT 1,000

LEUKEMIA & LYMPHOMA SOCIETY

C/O REBECCA MOOMEY FUNDRAISER 2700
WESTOWN PKY 260
WEST DES MOINES,IA50266 		NONE   PROGRAM SUPPORT 2,500

LOST OUR HOME PET FOUNDATION

2323 S HARDY DR
TEMPE,AZ85282 		NONE   PROGRAM SUPPORT 1,000

LOVE EVERLASTING OUTREACH

PO BOX 266
DILLION,SC29536 		NONE   PROGRAM SUPPORT 400

LUPUS FOUNDATION OF AMERICA INC

2121 K STREET NW SUITE 200
WASHINGTON,DC20037 		NONE   PROGRAM SUPPORT 100

MAKE A WISH FOUNDATION OF ARIZONA

2901 N 78TH ST
SCOTTSDALE,AZ85251 		NONE   PROGRAM SUPPORT 250

MAKE-A-WISH FOUNDATION

3009 100TH STREET
URBANDALE,IA50322 		NONE   PROGRAM SUPPORT 30,000

MAKE-A-WISH NEVADA

9950 COVINGTON CROSS DRIVE
LAS VEGAS,NV89144 		NONE   PROGRAM SUPPORT 100

MARSHALLTOWN AREA SOCCER CLUB

PO BOX 612
MARSHALLTOWN,IA50158 		NONE   PROGRAM SUPPORT 500

MERCY FOUNDATION

411 LAUREL ST 200
DES MOINES,IA50314 		NONE   PROGRAM SUPPORT 1,000

MERCYONE DES MOINES FOUNDATION

411 LAUREL ST STE 2250
DES MOINES,IA50314 		NONE   PROGRAM SUPPORT 25,000

MIDLANDS COMMUNITY FOUNDATION

217 NORTH JEFFERSON STREET
PAPILLION,NE68046 		NONE   PROGRAM SUPPORT 500

MISSION HAITI

P BOX 2175
SIOUX FALLS,SD57101 		NONE   PROGRAM SUPPORT 400

MJ INSURANCE CHARITABLE FOUNDATION

3900 E CAMELBACK ROAD SUITE 2
PHOENIX,AZ85018 		NONE   PROGRAM SUPPORT 750

MOBERG GALLERY

2411 GRAND AVE
DES MOINES,IA50312 		NONE   PROGRAM SUPPORT 6,707

MT AYR RAIDER EDUCATION FOUNDATION 101 DONATIONS CLUB

1095 STATE HWY 2
MALOY,IA50836 		NONE   PROGRAM SUPPORT 300

MY VERY OWN BED

34 13TH AVE NE SUITE 106
MINNEAPOLIS,MN55413 		NONE   PROGRAM SUPPORT 250

NATIONAL INDIGENOUS WOMENS RESOURCE CENTER

PO BOX 99
LAME DEER,MT59043 		NONE   PROGRAM SUPPORT 100

NATIONAL KIDNEY FOUNDATION

1169 OAK VALLEY DRIVE
ANN ARBOR,MI48108 		NONE   PROGRAM SUPPORT 1,000

NEBRASKA GAME AND PARKS FOUNDATION

PO BOX 36
WAVERLY,NE684620036 		NONE   PROGRAM SUPPORT 1,000

NEW MEXICO SPECIAL OLYMPICS

6600 Palomas Ave NE Suite 207
Albuquerque,NM87109 		NONE   PROGRAM SUPPORT 1,100

NIGHTHAWK ELITE YOUTH FOOTBALL

2860 HANOVER ST
DENVER,CO80238 		NONE   PROGRAM SUPPORT 400

ONE HEART FOR WOMEN AND CHILDREN

2040 N RIO GRANDE AVE
ORLANDO,FL32804 		NONE   PROGRAM SUPPORT 250

ONECHILD GLOBAL

PO BOX 62600
COLORADO SPRINGS,CO80962 		NONE   PROGRAM SUPPORT 350

ORANGE COUNTY BIRD OF PREY CENTER

25422 TRABUCO RD 105-541
LAKE FOREST,CA926302797 		NONE   PROGRAM SUPPORT 400

ORCHARD PLACE

925 SW PORTER AVENUE
DES MOINES,IA50315 		NONE   PROGRAM SUPPORT 2,500

OREGON TAEKWONDO OLYMPIC DEVELOPMENT

1562 SE EVANS LOOP
TROUTDALE,OR97060 		NONE   PROGRAM SUPPORT 400

OUR CHILDREN'S TRUST

PO BOX 5181
EUGENE,OR97405 		NONE   PROGRAM SUPPORT 100

PARTNERS 4 GLOBAL HEALTH

P O BOX 4187
WINTER PARK,FL32793 		NONE   PROGRAM SUPPORT 300

PAWS OF HOPE ANIMAL RESCUE

PO BOX 236
MECHANICSVILLE,IA52306 		NONE   PROGRAM SUPPORT 100

PAWTASTIC FRIENDS INC

2200 E PAMA LANE
LAS VEGAS,NV89119 		NONE   PROGRAM SUPPORT 500

PINKY SWEAR FOUNDATION

5555 W 78TH STREET STE E
EDINA,MN55439 		NONE   PROGRAM SUPPORT 5,000

PRESTONWOOD CHRISTIAN ACADEMY

6801 W PARK BLVD
PLANO,TX75093 		NONE   PROGRAM SUPPORT 50

PREVENT BLINDNESS IOWA

111 NINTH STREET SUITE 250
DES MOINES,IA503142585 		NONE   PROGRAM SUPPORT 250

PRO YOUTH AND FAMILIES

3780 ROSIN CT SUITE 120
SACRAMENTO,CA95834 		NONE   PROGRAM SUPPORT 250

PROVIDENCE ST JOSEPH HEALTH FOUNDATION

2811 S 102ND STREET 220
TUKWILA,WA98168 		NONE   PROGRAM SUPPORT 500

Paradise Valley High School Pto Booster Club

3950 E BELL ROAD
PHOENIX,AZ85032 		NONE   PROGRAM SUPPORT 400

RAISE THE BAR INITIATIVE

10022 AGATE LANE
JOHNSTON,IA50131 		NONE   PROGRAM SUPPORT 262

RAYMOND SCHOOL FOUNDATION

2659 76TH STREET
FRANKSVILLE,WI53126 		NONE   PROGRAM SUPPORT 1,000

RIO VISTA CENTER

1431 E SOUTHERN AVE
PHOENIX,AZ85040 		NONE   PROGRAM SUPPORT 1,000

RIVER PARK BASEBALL

1457 47TH STREET
SACRAMENTO,CA95819 		NONE   PROGRAM SUPPORT 1,000

ROFEH CHOLIM CANCER SOCIETY INC

803 BEDFORD AVE
BROOKLYN,NY11205 		NONE   PROGRAM SUPPORT 1,000

RONALD MCDONALD HOUSE

1441 PLEASANT STREET
DES MOINES,IA50314 		NONE   PROGRAM SUPPORT 105

RONALD MCDONALD HOUSE CHARITIES OF THE RED RIVER VALLEY

4757 AGASSIZ CROSSING SOUTH
FARGO,ND58104 		NONE   PROGRAM SUPPORT 1,000

RONALD MCDONALD HOUSE OF MID-MICHIGAN

121 S HOLMES ST
LANSING,MI48912 		NONE   PROGRAM SUPPORT 250

SANCTUM HOUSE

28175 HAGGERTY RD
NOVI,MI48377 		NONE   PROGRAM SUPPORT 400

SEATTLE CHILDREN'S HOSPITAL FOUNDATION

M/S 818-F PO BOX 5371
SEATTLE,WA981455005 		NONE   PROGRAM SUPPORT 450

SECOND HARVEST FOOD BANK OF ORANGE COUNTY

8014 MARINE WAY
IRVINE,CA926182235 		NONE   PROGRAM SUPPORT 100

SECTOR K9 FOUNDATION

951 OLIVIA RD
WAXAHACHIE,TX75167 		NONE   PROGRAM SUPPORT 1,000

SHRINERS HOSPITALS FOR CHILDREN

2900 ROCKY POINT DRIVE
TAMPA,FL33607 		NONE   PROGRAM SUPPORT 1,500

SKYLINE HIGH BASEBALL BOOSTER CLUB

716 ISLAND DRIVE
SEAL BEACH,CA90740 		NONE   PROGRAM SUPPORT 250

SOUTH CAROLINA CITIZENS FOR LIFE

PO BOX 5865
COLUMBIA,SC29250 		NONE   PROGRAM SUPPORT 1,000

ST JUDE'S CHILDREN HOSPITAL

501 ST JUDE PLACE
MEMPHIS,TN38105 		NONE   PROGRAM SUPPORT 1,630

SURETY FOUNDATION THE

1140 19TH STREET NW 500
WASHINGTON,DC20036 		NONE   PROGRAM SUPPORT 2,500

TEXAS CHRISTIAN UNIVERSITY

TCU BOX 297140
FORT WORTH,TX76129 		NONE   PROGRAM SUPPORT 1,000

THE HEALTHY START COALITION OF FLAGLER & VOLUSIA COUNTIES

109 EXECUTIVE CIRCLE
DAYTONA BEACH,FL32114 		NONE   PROGRAM SUPPORT 250

THE MAHONEY FOUNDATION

2625 W GERONIMO PLACE STE 350
CHANDLER,AZ85224 		NONE   PROGRAM SUPPORT 1,000

THE V FOUNDATION

14600 WESTOWN PARKWAY
CARY,NC27513 		NONE   PROGRAM SUPPORT 400

TORI'S ANGELS FOUNDATION

4677 PANORAMA DR
PANORA,IA50216 		NONE   PROGRAM SUPPORT 500

TUNNEL TO TOWERS FOUNDATION

2361 HYLAN BLVD
STATEN ISLAND,NY10306 		NONE   PROGRAM SUPPORT 200

UNITED WAY OF CENTRAL IOWA

1111 9TH STREET 100
DES MOINES,IA50314 		NONE   PROGRAM SUPPORT 10,000

UT SAN ANTONIO ALUMNI ASSOCIATION

ONE UTSA CIRCLE
SAN ANTONIO,TX78249 		NONE   PROGRAM SUPPORT 1,000

VALI DIVISION OF WASATCH

576 W 900 S 265
WOOD CROSS,UT84010 		NONE   PROGRAM SUPPORT 200

VARIETY - THE CHILDRENS CHARITY

505 5TH AVENUE SUITE 310
DES MOINES,IA50309 		NONE   PROGRAM SUPPORT 15,400

VOLUNTEER LEAGUE OF THE SAN FERNANDO VALLEY

14603 HAMLIN STREET
VAN NUYS,CA91411 		NONE   PROGRAM SUPPORT 1,000

WASHINGTON DISTRICT ONE LITTLE LEAGUE

DISTRICT ONE LITTLE LEAGUE
EDMONDS,WA98020 		NONE   PROGRAM SUPPORT 1,000

WAUKEE PARENT-TEACHER ORGANIZATION

560 SE UNIVERSITY AVENUE
WAUKEE,IA50263 		NONE   PROGRAM SUPPORT 58

WEATHERFORD WHISKERS

807 E PARK AVE
WEATHERFORD,TX76086 		NONE   PROGRAM SUPPORT 250

WESLEY LIFE

5508 WEST 88TH STREET
JOHNSTON,IA50131 		NONE   PROGRAM SUPPORT 5,000

WEST DES MOINES CHAMBER OF COMMERCE FOUNDATION

650 S PRAIRIE DR STE 110
WEST DES MOINES,IA50266 		NONE   PROGRAM SUPPORT 7,500

WEST DES MOINES HISTORICAL SOCIETY

2001 Fuller Road
West Des Moines,IA50265 		NONE   PROGRAM SUPPORT 200

WEST DES MOINES HUMAN SERVICES FRIENDS FOUNDATION

PO BOX 65393
WEST DES MOINES,IA502650393 		NONE   PROGRAM SUPPORT 1,200

WOUNDED WARRIOR PROJECT

4899 BELFORT ROAD SUITE 300
JACKSONVILLE,FL32256 		NONE   PROGRAM SUPPORT 100

YMCA MARSHALLTOWN

108 WASHINGTON ST
MARSHALLTOWN,IA50158 		NONE   PROGRAM SUPPORT 200

YOUNG WOMENS RESOURCE CENTER

818 5TH AVE
DES MOINES,IA50309 		NONE   PROGRAM SUPPORT 400
Total ................................. 3a 468,768
bApproved for future payment
Total ................................. 3b 0
Form 990-PF (2025)
Form 990-PF (2025)
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 ........... 		    14 677  
4 Dividends and interest from securities ....     14 30,411  
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 ............ 		    18 260,207  
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) .. 0 291,295 0
13Total. Add line 12, columns (b), (d), and (e)..................
13
291,295
(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 (2025)
Form 990-PF (2025)
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.
May the IRS discuss this return
with the preparer shown below?
See instructions.
Signature of officer or trustee Date Title
Paid Preparer Use Only Preparer's name Preparer's Signature Date Check if self-
employed 		PTIN
Firm's name
Firm's EIN
Firm's address


Phone no.
Form 990-PF (2025)
Additional Data


Software ID: 25022866
Software Version: 2025v4.1


Form 990PF - Special Condition Description:
Special Condition Description
Schedule B
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Schedule of Contributors

Attach to Form 990, 990-EZ, or 990-PF.
Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
Name of the organization
THE MERCHANTS BONDING COMPANY FOUNDATION
 
Employer identification number

26-3035459
Organization type (check one):
Filers of:
Section:
Form 990 or 990-EZ
501(c)( ) (enter number) organization

4947(a)(1) nonexempt charitable trust not treated as a private foundation

527 political organization


Form 990-PF
501(c)(3) exempt private foundation

4947(a)(1) nonexempt charitable trust treated as a private foundation

501(c)(3) taxable private foundation
Check if your organization is covered by the General Rule or a Special Rule.  
Note:  Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
General Rule
For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, contributions totaling $5,000 or more (in money or other property) from any one contributor. Complete Parts I and II. See instructions for determining a contributor's total contributions.
Special Rules
For an organization described in section 501(c)(3) filing Form 990 or 990-EZ that met the 331/3% support test of the regulations
under sections 509(a)(1) and 170(b)(1)(A)(vi), that checked Schedule A (Form 990 or 990-EZ), Part II, line 13, 16a, or 16b, and that received from any one contributor, during the year, total contributions of the greater of (1) $5,000 or (2) 2% of the amount on (i) Form 990, Part VIII, line 1h, or (ii) Form 990-EZ, line 1. Complete Parts I and II.
For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, total contributions of more than $1,000 exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Complete Parts I, II, and III.
For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, contributions exclusively for religious, charitable, etc., purposes, but no such contributions totaled more than $1,000. If this box is checked, enter here the total contributions that were received during the year for an exclusively religious, charitable, etc., purpose. Don't complete any of the parts unless the General Rule applies to this organization because it received nonexclusively religious, charitable, etc., contributions totaling $5,000 or more during the year ......... $  
Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ
or on its Form 990PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).
For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.
Cat. No. 30613XSchedule B (Form 990) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 2025) Page 2
Name of organization
THE MERCHANTS BONDING COMPANY FOUNDATION
  		Employer identification number
26-3035459
Part I
Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
1
MERCHANTS BONDING COMPANY
 
6700 WESTOWN PARKWAY
 
WEST DES MOINES, IA50266

$ 752,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
Schedule B (Form 990) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025)
Page 3
Name of organization
THE MERCHANTS BONDING COMPANY FOUNDATION
  		Employer identification number

26-3035459
Part II
Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
Schedule B (Form 990) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025)
Page 4
Name of organization
THE MERCHANTS BONDING COMPANY FOUNDATION
  		Employer identification number

26-3035459
Part III
Exclusively religious, charitable, etc., contributions to organizations described in section 501(c) (7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) $  
Use duplicate copies of Part III if additional space is needed.
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
Schedule B (Form 990) (Rev. 1-2025)
Additional Data


Software ID: 25022866
Software Version: 2025v4.1

TY 2025 AccountingFeesSchedule
Name:
THE MERCHANTS BONDING COMPANY FOUNDATION
EIN:
26-3035459
Software ID:
25022866
Software Version:
2025v4.1
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
ACCOUNTING FEES 5,335 533   4,802

TY 2025 AllOthProgRltdInvestmentsSch
Name:
THE MERCHANTS BONDING COMPANY FOUNDATION
EIN:
26-3035459
Software ID:
25022866
Software Version:
2025v4.1
Category Amount
NONE  

TY 2025 InvestmentsOtherSchedule2
Name:
THE MERCHANTS BONDING COMPANY FOUNDATION
EIN:
26-3035459
Software ID:
25022866
Software Version:
2025v4.1
Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
EQUITIES/FIXED INCOME AT COST 1,221,547 1,323,895

TY 2025 OtherExpensesSchedule
Name:
THE MERCHANTS BONDING COMPANY FOUNDATION
EIN:
26-3035459
Software ID:
25022866
Software Version:
2025v4.1
Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
BANK FEES 1,622 1,622    
INVESTMENT MANAGEMENT FEES 1,169 1,169    
CHARITABLE CAMPAIGN EXPENSES 30,733     30,733


TY 2025 TaxesSchedule
Name:
THE MERCHANTS BONDING COMPANY FOUNDATION
EIN:
26-3035459
Software ID:
25022866
Software Version:
2025v4.1
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
IOWA DEPT OF REVENUE 497     497
FEDERAL EXCISE TAX 306